FY 2022-2023 Adopted Budget by cityofindepmo

Adopted Budget Fiscal Year 2022-2023

Adopted Budget FY 2022-23

City of Independence, MO

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Adopted Budget FY 2022-23

City of Independence, MO

Table of Contents 2021 GFOA Distinguished Budget Presentation award ................................................................................ 5 City Manager’s Transmittal Letter ................................................................................................................ 7 Mayor & City Council ...................................................................................................................................19 City Organizational Chart ............................................................................................................................20 Reader’s Guide to the Budget Document .................................................................................................21 Budget Development ...................................................................................................................................22 FY 2022-23 Budget Calendar ......................................................................................................................23 About the City ...............................................................................................................................................24 Statistical Information .................................................................................................................................26 Strategic Plan Overview...............................................................................................................................29 Performance Metrics ...................................................................................................................................37 Budget Overview ..........................................................................................................................................41 General Fund Revenue Summary ..............................................................................................................43 General Fund Expenditures Summary ......................................................................................................48 Enterprise Funds ..........................................................................................................................................50 Grant Funds ..................................................................................................................................................50 Use Tax Overview .........................................................................................................................................51 Fund Summaries and Schedules ....................................................................................................................52 Fund Descriptions ........................................................................................................................................52 Fund and Department Relationships ........................................................................................................55 All Funds by Expense Category ..................................................................................................................56 Expenditures by Fund and Fund Type .......................................................................................................60 Revenue by Fund and Fund Type ...............................................................................................................61 All Funds by Revenue Category Group ......................................................................................................62 General Fund Summary ..............................................................................................................................63 Special Revenue Funds ................................................................................................................................65 Health & Animal Levy Fund (005) ...............................................................................................................72 Enterprise Funds ..........................................................................................................................................78 Internal Service Funds .................................................................................................................................81 Personnel – Total Full-Time Equivalent Employees .................................................................................86 Personnel – Citywide Salary & Benefits .....................................................................................................87 Department Summaries ..................................................................................................................................89 Community Services ....................................................................................................................................89 3

Adopted Budget FY 2022-23

City of Independence, MO

Health and Animal Services ..................................................................................................................... 103 Parks, Recreation and Tourism ............................................................................................................... 111 Finance and Administration..................................................................................................................... 143 Municipal Services..................................................................................................................................... 159 Policy and Leadership............................................................................................................................... 179 Public Safety ............................................................................................................................................... 191 Utilities ........................................................................................................................................................ 223 Non-Departmental .................................................................................................................................... 257 Capital Improvement Program .................................................................................................................... 261 Planning Commission Memo................................................................................................................... 262 Introduction ............................................................................................................................................... 262 Capital Improvement Project Defined .................................................................................................... 262 Summary .................................................................................................................................................... 262 Fiscal Year 2022-2023 Highlights ............................................................................................................ 264 Projects by Department ........................................................................................................................... 266 Funding Source Summary ........................................................................................................................ 270 Appendix ........................................................................................................................................................ 271 Budget Survey Information...................................................................................................................... 271 American Recovery Program Act Funding ............................................................................................. 273 Budget Packages ....................................................................................................................................... 274 Changes from Proposed to Adopted Budget ........................................................................................ 276 Long Term Debt Information ................................................................................................................... 277 Budget Procedures and Policies ............................................................................................................. 284 Financial Policies ....................................................................................................................................... 289 Glossary ...................................................................................................................................................... 301

Adopted Budget FY 2022-23

City of Independence, MO

2021 GFOA Distinguished Budget Presentation award

The Government Finance Officers Association of the United States and Canada (GFOA) presented a Distinguished Budget Presentation Award to the City of Branson for the annual budget beginning July 2021. In or der to receive this award, a governmental unit must publish a budget document that meets program criteria as a policy document, an operations guide, a financial plan, and a communication device. This award is valid for a period of one year only. We believe our current budget continues to conform to program requirements, and we are submitting it to GFOA to determine its eligibility for another award.

Adopted Budget FY 2022-23

City of Independence, MO

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Adopted Budget FY 2022-23

City of Independence, MO

Introduction

City M anag er ’s Tr ansmittal

Letter

April 29, 2022 Honorable Mayor and Members of the City Council: I am pleased to submit to you this transmittal letter that details the Submitted Budget for the City’s fiscal year beginning July 1, 2022, in accordance with Section 8.2 of the City Charter. The proposed budget totals $338,086,187 or a decrease of 0.3% over FY 2020-21 actual expenditures.

$116,264,728 $5,739,246 $136,198,035 $5,571,575

FY 2022-23 (Proposed Budget) $122,278,070 $5,911,000 $143,717,165 $8,361,058

% Difference (Actual FY20-21 to FY22-23) 9.9% 11.0% 1.9% -2.9%

$266,307,015

$263,773,584

$280,267,293

5.2%

$22,520,059 $30,633,292 $19,510,828

$19,813,557 $19,808,754 $13,417,000

13.9% -38.6% -32.1%

$338,971,194

$316,812,895

$25,660,836 $18,807,966 $13,250,092 $100,000 $338,086,187

FY 2020-21 (Actual)

2021-22 (Projected)

Salaries Retiree Health Insurance Operating Expenses Equipment

$111,313,127 $5,326,829 $141,056,436 $8,610,623

Total - Operating Capital Improvements Debt Service Transfers Out Contingency Total

-0.3%

The primary purpose of the City’s budgeting process is to develop, adopt, and execute a financial plan for accomplishing the City Council’s goals for the upcoming year. Development of the FY 2022-23 Submitted Budget was guided by the City’s strategic plan, Independence for All, feedback provided through a citizen survey of budgetary priorities, and the policy direction of the City Council—within the context of a highly resource-restricted environment. The Proposed Budget was developed as the pandemic transitioned to an endemic. While much of the uncertainty associated with the pandemic is behind us, we continue to navigate many of the linger effects 7

Adopted Budget FY 2022-23

City of Independence, MO

such as supply chain issues, labor shortages, and perhaps most significantly, inflation. Many of the City’s structural financial issues existed before the onset of the pandemic; the pandemic only exacerbated the challenges of these historical budgetary challenges. However, by exercising fiscal restraint, strong financial management, strategic use of intergovernmental revenue, and numerous strategies implemented at the pandemic’s outset, the City has been able to maintain core services over the preceding two years while avoiding staffing reductions, employee furloughs or use of reserve funds.

Economic Factors

Similar to other businesses, inflation has impacted City operations. The Consumer Price Index for our region has increased nearly 9% from a year ago. For example, recent bids reflect a 33% increase in asphalt unit costs (from $12/sq. yard to $16) and 30% increase in steel costs over last year’s pricing. In contrast, as noted on page 10, sales tax funds are projected to increase 4.5%. If the City is fortunate enough to acquire needed supplies and materials, it costs significantly more. This has real implications on city operations and the ability to successfully execute projects. 8

Adopted Budget FY 2022-23

City of Independence, MO

Unemployment peaked in the metro area in April 2020 and has rebounded quickly. The low unemployment rate strains the City’s ability to hire and retain a qualified and talented workforce. Providing competitive wages and benefits places additional pressure on the City’s limited financial resources.

Independence for All

After several months of stakeholder feedback, in March 2021, the City Council adopted updates to the City’s strategic plan, Independence for All. The strategic goals of the plan remain unchanged: • • • •

Customer-Focused – Improve customer service and communication. Financial Sustainability – Ensure City finances are stable and sustainable. Growth – Increase the economic prosperity of the community. Quality – Achieve livability, choice, access, health, and safety through a quality-built environment.

Adopted Budget FY 2022-23

City of Independence, MO

The updated plan includes emphasis on five priorities: • • • •

Reduce crime and disorder Communicate more effectively internally and externally Stabilize and revitalize neighborhoods Reduce blight

•

Enhance public health

A survey was also administered leading into this year’s budget process. The service areas receiving the most support included (in priority order): 1. Maintain city streets, bridges, curbs, and sidewalks 2. Increase the number of police officers 3. Create a taskforce to increase services and outreach to homeless Areas receiving the least support included (in priority order): 7. Increase funding for capital improvement repairs to city historic sites 8. Add additional fire stations throughout the city 9. Fund transit model to support commuter services to employment centers outside the city

General Fund Five-Year Financial Forecast Leading into development of the Capital Improvements Program and Proposed FY 22-23 Budget, the General Fund Five-Year Financial Forecast was presented to the City Council in January. This reflects the latest financial data including recently authorized drawdowns and police personnel compensation program. City Council Resolution 17-729 adopts a policy that the City will endeavor to maintain a minimum Unrestricted and Unassigned Fund Balance in the General Fund equal to 16% of annual operating revenues. Through the leadership of the City Council and strong financial management by City staff, the Unrestricted Fund Balance for the General Fund is projected to rise to 12% of budgeted expenditures in the 2022-23 Fiscal Year. While this is a significant improvement to the City’s overall financial position, the increase is not structural in nature as it reflects savings primarily from personnel vacancies and onetime intergovernmental revenue. This is also the final year of a pandemic grant subsidy for transit operations. Sustaining this service will require an additional $1.2M in general fund expenditures beginning in FY 23-24. 10

Adopted Budget FY 2022-23

City of Independence, MO

Fund Balance versus policy (16% of revenue) $6,051,433

$9,245,510

$5,700,364

$6,591,442

$9,245,510

$6,508,055

$5,700,364

$5,301,516

$3,778,214

$240,845 $5,597,702 17-18

18-19

19-20

20-21

21-22

22-23

23-24

24-25

25-26

26-27

Actual

AD Budget

Forecast

Budget

Forecast

Ending Unassigned Fund Balance

Reserve Target

As the chart below indicates, expenditure growth is outpacing revenue growth. This structural imbalance leaves a projected ending fund balance of ($3M) by FY 26-27 (see chart above). This is not a sustainable trend as it does not provide the City with sufficient resources to navigate any further economic disruptions or the flexibility to make strategic investments or service enhancements within the financial plan period.

Over the past six years, focus has been placed on prioritizing services, managing expenditures, and developing and executing plans to address the ongoing structural imbalance that has negatively impacted the City’s financial position and service delivery for many years. This required the collaboration and support of the City Council, city leaders, bargaining units, and other stakeholders. The City has taken steps to address OPEB liabilities, compensated absences, restructuring debt, among many other initiatives to address legacy practices and modernize City operations. Continued stabilization of the City’s fiscal condition will require further efforts to critically examine and prioritize services, evaluate revenue options, as well as focus on attracting capital investment and other initiatives to grow the economy. However, the Assessed Value chart below demonstrates the challenges of relying on growth alone to address the City’s service needs. 11

Adopted Budget FY 2022-23

City of Independence, MO

General Fund Overview Total revenues for the General Fund in the Fiscal Year 2022-23 Budget are $74,755,611 which is a year over year reduction of $4.3M from 2021-22 Forecasted Revenues. This reduction is primarily attributed to $3.1M in federal ARPA revenue that was used to support the FY 21-22 Budget. Revenue sources and performance over the previous three years is outlined in the table below: % Difference (Actual FY20-21 to FY22-23

Actual 20-21

Forecast 21-22

Budget 22-23

Taxes

25,063,047

26,166,000

27,453,000

9.5%

Franchise Fees

7,376,561

7,943,300

8,344,000

13.1%

PILOTS

19,255,233

20,671,269

20,848,787

8.3%

Licenses and Permits

4,772,400

4,430,983

4,410,950

-7.6%

Intergovernmental Revenue

5,655,410

5,599,500

5,810,000

2.7%

Charges for Services

2,013,571

2,089,792

1,955,400

-2.9%

Fines and Court Fees

2,152,627

2,100,000

2,156,000

0.2%

Interfund Charges

5,035,500

2,354,600

-53.2%

Other Revenue

2,599,109

1,502,783

970,400

-62.7%

808,336

3,528,762

$74,731,793

$79,067,889

$74,303,137

Transfers In (includes ARPA) Revenue Total

-0.6%

As reflected in the table above, total General Fund Revenues in the Submitted Budget continue to remain flat. The significant growth in Franchise Fees is attributed to the increase in the State Gas Tax. This is offset by the multi-year reduction of the Cable Franchise Fee. Total expenditures for the General Fund are $74,303,137 representing a year over year decrease of $1,219,606 (-2%) from 2021-22 forecasted expenditures.

Adopted Budget FY 2022-23

Salary and Benefits Operating Expenses Equipment F&A allocation & GF subsidies Debt Service Transfers Out Contingency Expenditure Total

City of Independence, MO

FY 2020-21 (Actual)

2021-22 (Forecast)

2022-23 (Budget)

$64,823,704 $8,201,714 $391,742

$64,579,844 $9,845,896 $417,050

$165,879 $35,300 $0 $73,618,33 8

$327,925 $35,000 $317,028 $75,522,74 3

$63,206,717 $8,647,129 $56,723 $2,217,168 $165,400 $10,000 $0 $74,303,13 7

% Difference (Actual FY20-21 to FY22-23) -2% 5% -86% 0.3% -72%

As outlined in the FY 2021-22 Proposed Budget, the American Recovery Plan provided a temporary buffer enabling the City to assess its financial position and align resources in the General Fund to provide basic service delivery. Those resources are no longer an option, and this budget reflects that reality. While the Proposed Budget is balanced as required by State Law, there is no built-in capacity for expansion. As such, any enhancements will require corresponding reductions in expenditures as an offset. Maintenance of currently funded items presented a deficit of $5.35 million in the General Fund at the onset of the budget development process due to the lack of growth in revenues. As I cautioned in the previous year’s budget message, without further structural reductions in operating expenses or an infusion of new revenues, the financial constraints experienced each year will continue to limit service delivery. Such options include: • • • • • •

Make strategic changes to legacy expenditures that are growing at unsustainable rates, such as health benefits and overtime policies. Attract and retain industry that meets market demand and provides employment opportunities for Independence residents. Pursue other revenue growth opportunities through ballot initiatives. Strategically address service-level deployment models to match citizen/service level demand, emerging technologies, regional capacity, and industry best practices. Make strategic use of one-time resources. Make across-the-board reductions to an already-meager workforce and further reduce our ability to meet citizen demand for basic service delivery in high-priority areas.

General Fund proposed changes of note include: • • • • •

No service expansions except for full year funding for Retiree Benefits Specialist position. Reduced Fire Department overtime cost due to increased personnel supported by expanded Fire Sales Tax. This is a short-term savings and not structural in nature. Adoption of Fair Labor Standards Act in Personnel Policies and Procedures Manual to align overtime calculation with federal law and best practices among metro area cities. Stabilize the Stay Well Fund through structural plan design changes to manage health benefit costs Finance and Administration is moving to an internal service fund to improve transparency regarding cost allocation and allow for better resource planning and interdepartmental support. This model is similar to Central Garage, Worker's Comp, and Risk Management. 13

Adopted Budget FY 2022-23

City of Independence, MO

The proposed changes to FLSA overtime policies and anticipated plan design changes for the Stay Well Fund are necessary to balance this budget. If the City Council chooses not to adopt these provisions, corresponding budgetary reductions in excess of $2 million will be required. I fully recognize that these proposals will not be without controversy among many of our employees. However, recently released US Census data verifies the stark reality our community faces. In reviewing 2020 census data, 31% of homes in Independence have a total household income of less than $35,000. Even more alarming is that 11% of households are below $15,000 annually in income. While Missouri is seeing strong economic growth and low unemployment rates (3.7% statewide) in Independence we have an unemployment rate almost double at 6.5%. As employees of the City of Independence, we must realize that we are fortunate to have a salary and benefit package that far exceeds the total household income of more than one-third of our citizens. We must then answer a fundamental question: as City employees, are we here to serve, or to be served? We must remain cognizant of our need to provide a competitive salary and benefit plan while maximizing the value of services our citizens underwrite. Reducing City services at the expense of propping up an extraordinary benefits plan is not a model I can recommend as your City Manager.

Health and Animal Services Fund Following the reorganization and restructuring of the Independence Health Department in 2018, the City Council directed City staff in late 2020 to pursue recognition from the State of Missouri as a Local Public Health Agency (LPHA). Recognition was received from the State in early 2021, and this budget provides continued funding to provide baseline public health services.

FY 2020-21 (Actual) Revenues Real Estate Tax Charges for Services American Rescue Plan (ARP) Investment Income Other Total-All Other Transfers In from Other Funds

FY 2021-22 (Adopted)

FY 2022-23 (Proposed)

$874,492 $131,856 $0 $1,536 $113,262 $1,121,146

$870,000 $516,432 $150,000 $0 $0 $1,536,432

$881,500 $546,738 $0 $3,731 $14,000 $1,445,969

$993

$300,000

Adopted Budget FY 2022-23 Total Revenues Expenditures Salary & Benefits Retiree Health Insurance Operating Expenses Equipment Operating Expenses Capital Improvements Debt Service Transfers Out Total Expenditures

City of Independence, MO $1,122,139

$1,536,432

$1,745,969

$669,159 $56,552 $342,501 $2,106 $1,070,318 $0 $0 $0 $1,070,318

$1,255,102 $64,000 $336,090 $8,000 $1,663,192 $0 $0 $0 $1,663,192

$1,239,823 $61,000 $469,145 $9,180 $1,779,148 $0 $0 $0 $1,779,148

Use Tax Fund Overview Estimated revenues in the Fiscal Year 2022-23 Proposed Budget from the Use Tax are outlined in the table below. Voters approved amended Use-Tax ballot language in November 2021 to support expanded applications of the Use Tax. While this provides much needed resources to police personnel, the additional $1M annually dedicated to Police increased the threshold amount that enacts the “waterfall” to other funds.

Animal Shelter Use Tax (010) Police (018) Waterfall General Fund (002) Street Improv Sales Tax (011) Park Improv Sales Tax (012) Storm Water Sales Tax (013) Police Public Safety Sales Tax (016) Fire Public Safety Sales Tax (017) Total Revenue (All funds + waterfall)

2021-22 (Budget) $762,750 $3,032,000

2022-23 (Proposed Budget) $782,000 4,100,000

$448,000 224,000 112,000 112,000 56,000 56,000 $4,802,750

$535,000 268,000 134,000 134,000 67,000 238,000 $6,288,000

Sales Tax Funds Overview In addition to the Use Tax, the City of Independence administers five additional voter-approved sales taxes. Like all City funds, these continue to experience pressure of increasing costs to support their intended uses against limited growth. The only exception to this is the Fire Public Safety Sales Tax which received voter approved expansion in November. • Parks, Recreation, and Tourism (4.0 FTE): • Fiscal Administrator (1.0) • PRT Maintenance Worker II (1.0) • Multimedia Communications Coordinator (1.0) • Right of Way Supervisor / Maintenance Supervisor (1.0) 15

Adopted Budget FY 2022-23

•

City of Independence, MO

Fire PST Changes (22 FTE): • Battalion Chiefs, 3.0 • Fire Captains, 3.0 • Fire Equipment Operators, 3.0 • Fire Inspector – Communications, 1.0 • Firefighter Engineers, 6.0

Expenditures Street Improv Sales Tax (011)

FY 2020-21 (Actual) $10,677,750

FY (Projected) $8,455,481

Park Improv Sales Tax (012)

3,691,977

4,328,102

6,096,261

Storm Water Sales Tax (013)

2,990,049

3,341,635

4,735,539

2,721,707

2,159,900

2,371,100

2,856,627

1,283,556

6,895,086

$22,938,110

$19,565,674

$29,664,103

Police Public Safety Sales Tax (016) Fire Public Safety Sales Tax (017) Total Expenditures

2021-22

FY 2022-23 Budget $9.,566,117

Proposed

Enterprise Funds Overview The submitted budget does not forecast significant revenue growth in the enterprise funds which is a result of limited economic expansion, flat consumption, and fixed utility rates.

Power & Light (020)

Water (040)

Sanitary Sewer (030)

FY 2020-21 (Actual)

FY 2021-22 (Projected)

Revenue

132,287,568

141,478,425

FY 2022-23 Proposed Budget 142,060,700

Expenditure Net

168,875,370 -$36,587,802

143,584,047 -$2,105,622

140,450,668 $1,610,032

Revenue

36,496,701

36,810,700

36,365,485

Expenditure Net

30,408,430 $6,088,271

32,805,402 $4,005,298

41,437,855 -$5,072,370

Revenue

35,596,117

34,380,884

36,369,338

Expenditure

30,143,678 $5,452,439

31,372,796 $3,008,088

36,203,389 $165,949

Net

Highlights in the Proposed Budget include: • •

• • • •

Strategic drawdown from fund balance for capital investments in system infrastructure in the Sewer and Water Funds, including continued multi-year Water Main Replacement Program Careful financial management in IPL to determine if capital projects can be supported. • Management of any utility budget through the capital program is not a sustainable strategy. Further evaluation is warranted to ensure system reliability. 4.0 FTE Equipment Operators, Sewer $254,000 for sanitary collection system repairs 2.0 FTE Equipment Operators, Stormwater $122,000 for storm water system repairs 16

Adopted Budget FY 2022-23 • •

City of Independence, MO

1.0 FTE Meter Reading Supervisor, IPL $830k in Sewer Fund for Little Blue Valley Sewer District rate increase

Conclusion As we reach the point of an endemic, is important to take a moment to thank all our City staff who provided and continue to provide critical services to the community. They do so with utmost professionalism and service commitment in a highly challenging environment. I want to thank you, the City Council, and the City departments for the assistance provided in preparing this budget. The options presented as a part of this budget are not easy choices; my staff and I are ready to address any questions regarding the information presented. Respectfully,

Zachary C. Walker City Manager

Adopted Budget FY 2022-23

City of Independence, MO

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Adopted Budget FY 2022-23

City of Independence, MO

Mayor & City Council Form of Government In 1961, Independence voters selected a council-manager form of government. Under Charter Article 2.1, this form of government calls for one mayor and two council members elected by the city, and four council members elected by districts. The mayor and all city council members are elected to staggered four-year terms. The governing body is generally referred to as the “City Council.” As the policy makers, the City Council passes resolutions and ordinances, adopts the city budget, appoints citizens to advisory boards and hires the city manager.

City Officials

Rory Rowland Mayor

Brice Stewart Councilman District 2

Dan Hobart Councilma n District 4

Vacant Councilman At Large

John Perkins Councilman District 1

Michael Steinmeyer Councilman District 3

Jared Fears Councilman At Large

Zachary Walker City Manager

Adopted Budget FY 2022-23

City of Independence, MO

City Organizational Chart Citizens of Independence

Mayor & City Council

Management Analyst

Municipal Court

Boards & Commissions

City Clerk

City Manager Zach Walker Deputy City Manager Adam Norris Municipal Services

Health & Animal Services

Finance & Administratio n

Fire

Public Utilities

Community Development

Parks, Recreation & Tourism

Police

Adopted Budget FY 2022-23

City of Independence, MO

Reader’s Guide to the Budget Document The purpose of this budget document is to provide a comprehensive view of the operating and capital budgets. The budget is a tool is a tool for management to plan services, but it is also a communication tool to the public on the overall financial and policy direction of the city. Use this guide to aid navigation of the document.

Budget Transmittal Letter The City Manager’s Budget Message provides the framework for how the budget was developed, including contextual information on the city’s finances, economic trends and changes to the budget.

Introduction This section provides general information about the city: • • • •

Names and photos of the Mayor and City Council City of Independence overview and history Overview of the budget process Discussion of the city’s strategic plan

Fund Summaries This section of the book gives the highest-level overview of the fund structure of the city. • • •

The breakdown of expenditure types across all funds The breakdown of revenue types across all funds Fund summaries for each fund, which show how the expenditures relate to the revenues

Department Summaries This section contains summary and detail information about each city department: • • •

Organizational chart shows the director and divisions of each department Department summary page highlights the mission of the department, the budgetary funds that make up the budget, a summary of expenditures, and total budgets and FTE counts The department is then broken down further into divisions (for instance, the Patrol Division of the Police department). The top half of the page will show summary information about the types of expenditures in that division, as well as the funding source and FTE counts.

Appendix The appendix includes miscellaneous information that may help further understanding of the budget, including: • • • •

Approved packages included in the budget Capital Outlay details by department ARPA summary Glossary of budget and finance terms

Adopted Budget FY 2022-23

City of Independence, MO

Budget Development Development of the annual city budget is a year-long process that culminates in June, with the formal adoption of the budget.

October-December: Planning 1. Finance develops the 2022 budget manual. 2. Finance meets to resolve issues and prepare budget outlook.

January – February: Operating Budget Kickoff & CIP Presentation 1. 2. 3. 4.

Finance meets with departments to kickoff budget process. Updated Five-Year Forecast presented to City Council. Finance prepares the base budget, chargebacks, and preliminary personnel budgets. Revenue projections and estimated actual expenses for prior year are prepared. 5. Capital Improvement Program budget presented by Economic Development to the Planning Commission.

March: Department Preparation 1. 2. 3. 4. 5.

City Council adopts annual Strategic Plan update. In conjunction with Finance, departments and divisions prepare budget proposals. Department Directors present budgets and package requests to the City Manager. Final adjustments in revenue and expenditure estimates are complete. City Manager reviews recommend budget and gives preliminary approval on budget changes to be included in Proposed Budget. 6. Finance prepares Proposed Budget document.

April – May: Preliminary Review and Public Input 1. City Manager Proposed Budget submitted to the City Council. 2. Online budget survey for public input. 3. Capital Improvement Program memo with recommendations issued from Planning Commission. 4. City Council makes policy decisions and budgetary amendments to the Proposed Budget.

June – July: Final Review and Adoption 1. First reading of appropriation ordinances held adopting budget. 2. City Council proposes/amends budget per policy decisions. 3. Second reading of appropriation ordinances held adopting budget. 4. Finance begins production of final budget document.

August-September: Property Tax Levy and Final Budget Book 1. 2. 3. 4. 5.

Assessed valuation received from Jackson and Clay Counties to set Property Tax Levy Rates. Public hearing to set Property Tax Levy held. Second reading of appropriation ordinances held adopting the annual tax levy. Tax levy rates submitted to Jackson and Clay Counties. Adopted budget book printed and published online. 6. First quarter budget amendment prepared for City Council approval. 22

Adopted Budget FY 2022-23

City of Independence, MO

FY 2022-23 Budget Calendar Date

Item

12.02.2021

Resident Budget Survey Posted (closes at the end of January)

12.15.2021

Personnel allocations and overtime budgets sent to departments

12.31.2021

CIP updates and new projects entered in PlanIt

01.05.2022

Budget kickoff meeting

01.07.2022

Personnel allocation changes due

01.18.2022

Overtime budget changes due

01.24.2022

CIP preliminary report presentation at study session

02.01.2022

Internal service charges due (Central Garage, Tech Services, WC, Risk)

02.03.2022

Finance set items and internal charges are loaded Munis is open for budget entry

03.01.2022

Due from departments: • Proposed department budgets and package requests • CIP for the fiscal year • Revenues • Estimated actual expenditures • Personnel corrections/adjustments • Capital outlay list

03.08.2022

CIP presented to Planning Commission

04.01.2022

Finance completes review of department budget submissions City Manager completes departmental meetings to review proposed budgets

04.08.2022

City Manager approves recommended changes for proposed budget, packages posted and departments notified

04.15.2022

Department summary pages and organizational charts due

05.02.2022

Fee changes are due from departments

05.23.2022

City Manager proposed budget submitted to the City Council

06.06.2022

First reading of the ordinance adopting the FY2022-23 budget

06.23.2022

Approval of the ordinance adopting the FY2022-23 budget

07.01.2022

Adopted budget goes into effect

Adopted Budget FY 2022-23

City of Independence, MO

About the City About the City of Independence Independence is the fifth largest city in Missouri, located within Jackson County. It is the largest suburb of the Kansas City metropolitan area on the Missouri side. Located ten miles east of Kansas City, Missouri in the geographical center of the United States. Independence has a Mayor/City Council/City Manager form of government. The Independence City Council is made up of six members, four are elected to represent one of the city districts, the other two are elected by the city as a whole. The Mayor also sits on the City Council and serves as the “Head of Government” for the city. Members serve a four-year term, beginning January 1 following the election.

History Independence was originally inhabited by the Missouri and Osage Indians and became part of the United States with the Louisiana Purchase in 1803. The city was founded on March 29, 1827. It was the farthest point westward on the Missouri river where steamboats or cargo vessels could travel. The city quickly became the hub of the California Trail, Santa Fe Trail, and the Oregon Trail. Independence was soon known as the Queen of the Trails, due to is unique location where all three trails converged. It wasn’t until the 19th century that Independence was defined by The United States Congress as the “Start of the Oregon Trail.” In 1826, Independence was named the county seat of Jackson County. During the years of 1862 and 1864 the First and Second battles of Independence were fought. President Harry S. Truman grew up in Independence. In 1945, Harry S. Truman took office as the 33rd and spent two terms as President of The United States, after which he returned to Independence, where the Presidential Library was built in 1957. For another two decades, he and his wife Bess remained Independence residents. The Harry S. Truman National Historic Site and the Harry S. Truman Presidential Library and Museum are both located in Independence.

Community Profile Independence is positioned strategically at the crossroads of I-70 and I-470, where approximately 150,000 cars pass each day. The Kansas City metropolitan area has more lane miles of freeway per capita than any other metro area in the United States. Two rail lines, three interstates and five state 24

Adopted Budget FY 2022-23

City of Independence, MO

highways serve Independence. The city is located just 25 minutes from Kansas City International Airport. Independence has seven police stations, ten fire stations, and the city provides Water, Sanitary Sewer, and Power and Light utilities, with three power stations. The development of the Little Blue Parkway, a new thoroughfare connecting the eastern portion of the City from I-70 to 24 Highway will open 38 miles of land for development. It is estimated that by the year 2020, the Little Blue Valley will be home to an additional 20,000 people and 5,000 new office, industrial and retail jobs. In the heart of the city, Historic Independence Square is undergoing a renaissance with substantial increase in private investment and a planned restoration of the Historic Jackson County Courthouse. The traditional town square offers unique shops, restaurants, loft-style apartments and a newly renovated cinema and bowling alley. Creating the educated workforce of the future is a priority for the Independence Community. The city is supported by four award-winning public-school districts: Independence, Blue Springs, Fort Osage, and Raytown school districts. Independence is home to four colleges to support the higher education needs of our citizens, including Metropolitan Community College, Graceland University, Park University, and National American University. Independence has a history of a pro-business attitude. Its low-cost environment is a natural incentive to companies looking to expand or relocate. Independence has the third lowest property tax rate in the Kansas City Metropolitan Area. Additionally, the City does not tax on personal property, including machinery and equipment. The city tax structure coupled with the many affordable housing options makes it the best value in the Metro for working and living.

Quick Facts about Independence Population: 123,011 Square Miles: 78.25 Number of Households: 48,836 Average Household Size: 2.3 Median Household Income: $52,919 Median Age: 43.7 Median value of owner-occupied units: $121,200 School Enrollment: 29,949 Miles of highways: 46.38 Sister City: Higashimurayama, Tokyo, Japan Source: City of Independence and Censusreporter.org

Adopted Budget FY 2022-23

City of Independence, MO

Statistical Information INCOME Per capita personal income, Missouri Adjusted Gross Income per return data for the city, County and State are presented in the following table: 2020

2019

2018

2017

2016

City of Independence

30,273

25,341

29,468

25,668

27,205

Jackson County

50,209

47,051

44,432

42,621

41,545

State of Missouri

51,673

49,589

46,635

43,661

49,926

Source: censusdata.org

POPULATION The population trends for the city, county, and state are shown in the table below. 2020

2019

2018

2017

2016

City of Independence

123,011

116,673

116,925

117,306

117,030

Jackson County

717,204

703,011

700,307

698,895

691,801

State of Missouri

6,154,913

6,137,000

6,043,000

6,114,000

6,093,000

Source for Income and population data: City of Independence, Jackson County, State of Missouri

Adopted Budget FY 2022-23

City of Independence, MO

Source: censusdata.org

MAJOR EMPLOYERS The major employers in the city by number of employees (full and part-time). Employer

Employees

Percent of Total City Employment

Independence School District

2,297

4.19%

Winchester (Lake City)

1,750

3.19%

CenterPoint Medical Center

1416

2.58%

City of Independence

1030

1.88%

Phoenix Home Health

600

1.09%

Government Employee Health Association

776

1.41%

Rosewood Health Center at the Groves

444

0.81%

Unilever

375

0.68%

Cable Dahmer Automotive

358

0.65%

Burd & Fletcher

300

0.55%

9,346

17.03%

Total

Source: Independence Council for Economic Development and Mid-America Regional Council.

Adopted Budget FY 2022-23

City of Independence, MO

LARGEST TAXPAYERS The table below shows the city’s ten largest taxpayers for 2021, the total assessed valuation for the city was $1,562,300,351. Name

Total Assessed Value

Percent of Citywide Total Assessed Value

Independence Mall Holding, Inc

23,188,203

1.48%

DT Independence Commons LLC

10,539,362

0.67%

Southern Union Company

7,916,961

0.51%

Space Center of Kansas City

6,147,078

0.39%

Mansion Apartments

5,951,560

0.38%

Centerpoint Medical Center

5,642,007

0.36%

Unilever Best Foods

5,488,161

0.35%

MPM Cornerstone LLC

4,725,927

0.30%

QuickTrip Corporation

4,228,919

0.27%

Cole JC Independence MO DST Total

3,639,213

0.23%

$77,467,391

4.96%

Source: Jackson County Collection Department ADDITIONAL OPERATING INDICATORS Public Safety Police incident calls Traffic Unit citations issued Total alarms Public education audience Municipal Services Street overlay (lane miles) Street patching jobs Health & Welfare Food handlers trained Flu shots given Animal Control service calls Culture and Recreation Park shelter reservations Number of Sermon Center Memberships Community Development Permits issued Tourism Site attendance National Frontiers Trails Museum Number of visitors to museum Power and Light Average number of monthly customers Water Number of customers Water main breaks Sewer Number of customers Wastewater treated (million gallons) Source: City of Independence 28

2021

2020

2019

2018

2017

94,609 8,530 23,412 1,000

91,870 8,194 21,500 9,200

100,073 13,906 22,214 7,895

46,024 11,761 21,603 34,800

147,127 27,561 20,790 13,066

47 7,666

61 8,556

68 11,938

57 6,610

110 6,067

2,544 4,076

3,017 304 3,811

3,856 352 442

4,715 500 4,105

4,407 1,741 4,221

424 517

310 865

581 1,246

535 1,441

640 1,840

718

619

979

2,509

3,656

1,758

214,644

256,209

285,823

292,603

7,990

16,418

18,176

17,934

57,557

57,832

57,897

57,413

57,123

49,432 240

50,489 208

48,841 322

48,799 256

48,863 199

45,484 3,030

45,316 3,290

44,642 3,400

45,115 2,228

44,755 2,603

Adopted Budget FY 2022-23

City of Independence, MO

Strategic Plan Overview

Adopted Budget FY 2022-23

City of Independence, MO

2022-2026 Strategic Plan Adoption The City of Independence adopted an updated strategic plan in 2022, succeeding the previous 5-year plan adopted for 2017-2021. The heart of the plan is captured in four goals: customer-focused, financially sustainable, growth and quality. In December, staff completed a planning exercise to build upon the Council's work. Staff identified specific strategies to achieve the Council's goals and measure to track success over time. The plan includes a mission statement that explains the role of the city organization in achieving the vision. It also includes a statement of values to communicate to citizens how staff will live out the mission in the conduct of business. The intent is for the Council to renew its planning session on an annual basis to monitor progress and direct adjustments as needed. Staff will also work with the Council on a communications strategy to share the plan and engage support from internal and external audiences. The plan helps direct limited resources to make the maximum impact on community needs. The city is committed to a unified vision that stretches from the Mayor and City Council to front-line employees and includes citizens and community partners. The Council established goals and objectives that were informed by results from prior citizen surveys and input from civic leaders. The plan includes specific strategies that outline how staff will achieve each of the Council’s objectives. Performance measures set the foundation for a continuous cycle of monitoring progress and adjusting as needed to ensure success.

Vision Our quality neighborhoods, 21st century jobs, growing economy, safe, family-friendly community, and cultural diversity makes Independence, Missouri a nationally recognized city with a unique history and sense of place.

Mission Transforming our community through engagement, innovation, and sustainable services.

Goals Goal: Customer-Focused — Improve customer service and communication Goal: Financially Sustainable — Ensure City finances are stable and sustainable Goal: Growth — Increase economic prosperity of community Goal: Quality — Achieve livability, choice, access, health, and safety through a quality-built environment The following pages provide a detailed look at the 2022-2026 Strategic Plan.

Adopted Budget FY 2022-23

City of Independence, MO

Goal: Customer-Focused – Improve customer service and communication Objective: Improve Customer Service Strategies: •

Implement process to better track and respond to citizen calls for service.

•

Implement effective customer service training for all front-line employees

•

Use social media to provide responses to customers/citizens.

Objective: Communicate more effectively internally and externally Strategies: •

• • • • • • •

•

Streamline and simplify reporting to make efficient use of staff time and ensure clear, concise information is delivered to the City Council and public Develop and implement a communication strategy to share the strategic plan with city employees and public. Enhance the City’s primary public information tools: Channel 7, website, CityScene newsletter, social media. Make improvements to the City’s intranet/network so it is easier for employees to find information and collaborate. Implement the new utility billing system to improve understanding of utility charges. Complete implementation of Cityworks to improve data gathering and reporting. Create more opportunities for employees to interact with management and share ideas. Promote and expand open data in accordance with the What Works Cities standard. Use new methods and technologies to identify and reach all internal and external audiences.

Adopted Budget FY 2022-23

City of Independence, MO

Goal: Fiscally Sustainable – Ensure city finances are stable and sustainable Objective: Control long-term costs Strategies: • • • •

Continue to advance the employee wellness program to contain health insurance and workers compensation costs. Conduct a comprehensive market salary study and implement recommendations in the employee pay plan. Negotiate fair, sustainable compensation and benefit agreements with labor unions. Increase efficiencies to control costs of local government operations.

Objective: Optimize resources Strategies: • •

Explore the use of general obligation bonds for infrastructure and facilities projects. Identify and capture sustainable funding sources.

Objective: Improve long-range financial planning and decision-making Strategies • • •

• • • •

Develop long-range financial forecasts and capital plans for every major governmental fund. Develop better financial reporting to improve awareness and access to information for decision-making. Develop or refresh financial policies such as, but not limited to, fund balance policy, investment policy, debt management policy, and onetime revenues policy. Develop cost of service studies for utilities and ensure appropriate customer rates. Develop life-cycle costing to better understand the total cost of ownership for facility and infrastructure investments. Implement modern financial and human resources management software. Improve financial analysis and reporting on development incentives.

Adopted Budget FY 2022-23

City of Independence, MO

Goal: Quality – Achieve livability, choice, access, health and safety through a quality-built environment Objective: Reduce blight in commercial corridors, entryways & neighborhoods Strategies • • • • • •

Conduct proactive code enforcement sweeps along key commercial corridors and entryways. Cross-train inspectors to conduct code enforcement and zoning enforcement. Revise policies and procedures to more aggressively and efficiently process code enforcement actions. Streamline process to demolish dangerous vacant buildings. Improve the process to suspend/revoke business licenses for properties with frequent violations. Acquire blighted properties that could be redeveloped for improved economic activity.

Objective: Improve visual appearance of major commercial corridors & historic sites Strategies •

• • • •

Evaluate and prioritize recommendations of current corridor plans: Truman Road Green Gateway Plan, Truman and Winner Road Commercial Node Plan, US 24 Highway Corridor Study Plan, Englewood Art District Circulation Plan, Northwest Independence Sidewalk Health Impact Assessment, Noland Fashion Square Development Plan, Noland Road CID Plan, Linking Independence Plan (Square to National Trails Museum), Square Revitalization Plan, 40 Highway Corridor Study, Little Blue Parkway Plan, Mid-Town Truman Road Plan. Develop corridor plans for: US 40 Highway, MO 291, 23rd Street and Fairmount District (US 24). Implement recommendations of Trails Museum Master Plan designed to improve the historic sites. Beautify major entryways into the city. Target street and sidewalk maintenance along major corridors and around historic sites.

Adopted Budget FY 2022-23 •

City of Independence, MO

Proactively clean up public right-of-way along major corridors and near historic sites.

Objective: Improve condition & maintenance of public infrastructure & facilities Strategies •

• • • •

Develop a pavement condition index and implement a street maintenance program that targets improvements in high visibility and high need areas. Renew the Streets Sales Tax as part of a sustainable funding strategy for public infrastructure. Evaluate space and maintenance needs for city buildings and determine a long-term strategy for needed improvements. Ensure the Complete Streets Policy is implemented during all new construction and renovation. Prioritize and implement recommendations of the Parks and Recreation 2010 Master Plan.

Objective: Reduce crime & disorder Strategies • • • • • •

Increase public education regarding crimes of opportunity. Proactively address crime trends and patterns with targeted policing efforts. Implement a business crime prevention outreach program. Implement the video surveillance monitoring program for convenience and tobacco stores. Balance proactive policing efforts with community engagement within allocated resources. Identify strategies to improve and expand resources, such as Crisis Intervention Teams, for mental health needs.

Objective: Increase perception of safety Strategies • • • • • •

Consider ways to prevent crime and increase perception of safety in building codes and community design. Improve street lighting and sidewalks in priority locations. Continue support and enhance Volunteers in Police Services (VIPS) program. Expand the Neighborhood Watch Program. Increase park patrol to enhance perception of park safety. Improve community outreach and good news stories.

Adopted Budget FY 2022-23

•

City of Independence, MO

Enhance police and city officials’ presence at community meetings and events such as neighborhood association meetings.

Objective: Stabilize and revitalize neighborhoods Strategies •

•

Target incentive programs (including tax abatement), CDBG and HOME resources in neighborhoods in need of revitalization and stabilization. Develop model zoning codes to encourage affordable housing units near transit or other key services at activity centers.

Objective: Build new housing units to fill market need Strategies • • •

Consider adjusting code and building specifications to create more flexible development – such as for new urbanist developments. Ensure that land use policies and housing strategies incorporate Community for All Ages best practices. Develop a housing strategy for the Little Blue Valley to encourage mid-range and executive housing.

Goal: Growth – Increase economic prosperity of community Objective: Attract & retain quality employers Strategies •

• • • •

Support and empower the Independence Economic Development Council to recruit/retain businesses, develop entrepreneurs, and facilitate workforce training with community partners. Develop an image/marketing campaign that targets perception of Independence by people inside and outside of Independence. Improve partnerships and coordination with all school districts and social service agencies. Partner with KCATA to ensure that public transportation connects the Independence workforce to quality jobs. Complete the City of Independence Comprehensive Plan update, utilizing a robust community engagement process to identify

Adopted Budget FY 2022-23

• • •

City of Independence, MO

neighborhoods, housing choice, transportation and economic development needs and goals. Support development of an industrial/office business park. Develop utilities master plans for areas targeted for development in the Comprehensive Plan. Create an Economic Development Policy to guide decision-making and ensure a progressive and effective approach to public incentives.

Objective: Grow retail & commercial business Strategies • • • • • •

Support redevelopment of key corridors through land use planning/zoning and incentives. Attract and retain visitors to the City's historic sites, amenities, and events. Promote hotel/motel industry best practices to ensure quality guest facilities that attract community visitors. Obtain legislative authority to pursue the Museum and Tourism Related Activities Tax to support tourism needs. Develop historic programming to benefit historic areas and districts. Support historic preservation efforts to protect community historical resources.

Adopted Budget FY 2022-23

City of Independence, MO

Performance Metrics This performance measurement dashboard focuses on monitoring the City’s progress toward its five-year strategic plan, Independence for All. There are four goal areas with associated measures that attempt to identify how well we are doing toward reaching the desired objectives adopted by the Mayor and City Council. The measures update quarterly, with the following colors showing the progress: Green (achieved or surpassed goal), Yellow (making progress toward goal), and Red (not making progress toward goal). Clicking on a goal will bring you to a list of measures associated with that goal, where you can further click to see the full story for each measure. For more detailed on each performance measurement, please visit the city’s website at: https://www.ci.independence.mo.us/CityCouncil/PerformanceDashboard

Customer-Focused Measures Measure

Actual Target Result

Records Requests Response Time

0.01

5.00

11.18

5.00

7.90

5.00

4.72

5.00

3.40

3.00

The total number of days it takes for records requests to receive final response and documents. The goal is for the City Clerk's office to produce these records within 5 business days of request. Average Answer Time for Customer Calls to Utility Customer Service Center The average time it takes for a customer services representative at the Utility Customer Service Center to answer a customer call. The goal is that calls will be answered in 5 minutes or less. Facebook Growth Percentage The percentage growth of new Facebook followers. The goal is to increase the number of followers by 5% each quarter. Instagram Growth Percentage The percentage growth of new Instagram followers. The goal is to increase the number of followers by 20% each quarter. Twitter Growth Percentage The percentage growth of new followers on Twitter. The goal is to increase the number of followers by 3% each quarter.

Adopted Budget FY 2022-23

City of Independence, MO

Measure

Actual Target Result

Nextdoor Growth Percentage

3.20

5.00

1621.00

75.00

9.79

5.00

99.99

99.95

18.35

60.00

21.00

1.00

The percentage growth of new Nextdoor members. The goal is to see an increase in followers of 5% each quarter. Pothole Service Requests The percentage of pothole service requests completed within 3 days. The goal is to complete 75% of these requests within this timeframe. Percentage of Animal Services Calls Held Over The percentage of animals services calls that are held over to the following business day. The goal is to hold less than 5% of calls. Average System Availability Index for Electric System The average annual percentage of time electric system is available to serve customers. The goal is that this system is available 99.95% of the time when there are no major outage events. Response Time to Reported Water Main Breaks The number of minutes it takes to arrive at a reported water main break. The goal is to arrive at potential leak sites in 60 minutes or less. Number of Data Sets Open to the Public The number of data sets that are available on the City's Open Data Portal for citizens to view. The goal is to add 1 data set per quarter.

Quality Measures Measure

Actual Target Result

Sanitary Sewer System Cleaning The percentage of linear pipe (sanitary sewer system) cleaned each quarter. The goal is to clean 100% of the sewer system over the course of 3 years, which means 8.33% of the system must be cleaned each quarter.

5.01

8.33

Number of Dangerous Buildings Demolished The number of dangerous buildings that have been demolished by the City as part of the strategic plan objective to reduce blight. The goal is to demolish 5 dangerous buildings per quarter, resulting in 20 demolitions per year.

.01

8.00

Adopted Budget FY 2022-23

City of Independence, MO

Measure

Actual Target Result

Voluntary Code Enforcement Compliance The percentage of code enforcement cases that resulted in voluntary compliance (City did not abate the violations and/or issue a ticket). The goal is for 86% of code enforcement cases to end in voluntary compliance. Percentage of Drinking Water Samples that Tested Negative for Bacteria The percentage of Water Department bacteriological samples taken from various locations in Independence with no presence of harmful bacteria. The goal is that 98% of the samples will test negative.

100.00

98.00

Percentage of Code Enforcement Cases That Have Been Started Proactively The percentage of code enforcement cases that were started proactively by a codes enforcement officer (without citizen complaint). The goal is for 8% of cases to be started proactively to help reduce blight.

43.00

8.00

Fire Department Response Time (Dispatch to Arrival) The time elapsed from when the Fire Department is dispatched to when the first personnel arrive on scene. The goal is for personnel to arrive in less than 6 minutes and 20 seconds.

9.02

6.33

Percentage of Storm Structures Inspected The percentage of storm structures that are inspected each quarter. The goal is to inspect 100% of the structures over the course of two years, which means that 12.5% of the structures need to be cleaned each quarter.

4.80

12.50

Percentage of City Maintained Areas Mowed on Schedule The percentage of areas that are maintained by the City that were mowed on schedule. The goal is that 75% of these areas are mowed within the specified timeframe.

37.00

50.00

Length of Stay for Shelter Animals

27.80

15.00

5.15

5.00

Control long-term costs--the shorter the stay, the cheaper it is to care for the animal and the higher the higher ROI at adoption Police Department Response Times to Priority 1 Calls The time elapsed between when the Police Department is dispatched to officer arrival on scene. The goal is for response times to be at or below the national target of 5 minutes. 39

Adopted Budget FY 2022-23

City of Independence, MO

Measure

Actual Target Result

Capital Projects Completion The percentage of capital projects completed on or ahead of schedule by the City's Public Works team. This department designs, manages and completes projects for a wide variety of areas including transportation and land development. The goal is to complete 75% of these projects on or ahead of schedule.

Growth Measures Number of Single-Family Building Permits Issued The number of single-family building permits issued by the City. The goal is to issue 25 permits per quarter, for a total of 100 permits per year.

21.00

25.00

Visitors at Historic Sites

581.00

500.00

8.20

6.50

19.00

150.00

2.52

12.50

3.20

6.00

The number of people that visit the various historic sites in the city. The goal is to increase the yearly overall visitors by 3% over the previous fiscal year, equaling 46,082 visitors for FY19/20. Retail Vacancy Rate The retail vacancy rate shows the percentage of retail spaces that are vacant for the quarter. The goal is to have a vacancy rate within 2 percentage points above or below 6.5%.

New Jobs Created The number of new jobs created in the community with the help and support of the Independence Economic Development Council. The goal is to have 600 new jobs created this calendar year, which would equate to approximately 150 new jobs per quarter. New Capital Investment The amount of new capital investment created in the community with the help and support of the Independence Economic Development Council. The goal is to create $50 million in new capital investment this calendar year, which equates to approximately $12.5 million each quarter. Industrial Vacancy Rate The industrial vacancy rate shows the percentage of industrial buildings that are vacant for the quarter. The goal is to have a vacancy rate within 2 percentage points above or below 6%. 40

Adopted Budget FY 2022-23

City of Independence, MO

Budget Overview Economic Outlook and Condition The following considerations were made in building the budget for FY 2022-23.

Nationwide Unemployment •

As of November 2021, non-farm payroll employment has recovered 83% of the jobs lost at the peak of the economic shutdown.

•

Employment is still 3.9 million below pre-pandemic peak.

Source: Economic Outlook for local officials, presented December 09, 2021, by MARC, KU, United Way of KC, MO Dept. of Economic Development using BLS data.

Kansas City Metro Unemployment •

Job growth returned the unemployment rate to near pre-pandemic levels to 3.6% in October 2021 compared to a low of 3.2% in late 2019 (see chart on next page).

•

Unemployment levels remained level at 3.6% from July through October 2021.

•

The KC Metro area’s unemployment rate was more than 0.5% lower than the national average.

Adopted Budget FY 2022-23

City of Independence, MO

Source: Economic Outlook for local officials, presented December 09, 2021, by MARC, KU, United Way of KC, MO Dept. of Economic Development using BLS data.

Federal Stimulus Bill •

Infrastructure Investment and Jobs Act (IIJA) passed in November 2021, which provides $150 million in competitive grants to states, counties, cities, townships, special districts and tribal governments.

Local Impact • • • •

City of Independence estimated median income in 2020 was $29,733 according to the U.S. Census Bureau. Kansas City ranks 9th in the nation in net migration in the US based on a three-year moving average. As of the end of 2021, Kansas City had regained 127,900 of the 142,000 jobs lost during the first few months of the pandemic, or 90% Many of the industries showing the greatest net growth over the last 12 months were those hurt most at the beginning of the pandemic.

Missouri’s Economic Outlook • • •

•

COVID was and remains devastating to Missouri’s economy. The recovery was fairly robust compared to other states, but we have a long way to go. The Accommodation and Food Services Industry sector is projected to have the largest employment growth, with an increase of 52,160 jobs between 2020 and 2030. Most of this employment growth (86%) is due to recovery from the pandemic. There are still some concerns, especially in consumer spending and small business revenue.

Adopted Budget FY 2022-23

City of Independence, MO

General Fund – Five Year Forecast Update • • •

Top 3 revenue categories represent 67% of general fund revenue Sales tax susceptible to economic cycles Franchise fees o Uncertain long-term outlook – experiencing decreases in cable and telephone franchise fees o Energy efficiency (gas, electric) o Technological change and customer trends (telephone and cable)

General Fund Revenue Summary Major Sources of General Fund Revenues PILOTs

28.1%

Sales tax

27.8%

Franchise fees

11.2%

Property taxes

7.9%

Intergov't revenue

7.8%

Licenses & permits

5.9%

Interfund Transfers

3.2%

Fines & Court Fees

2.9%

Service Charges

2.6%

Other Use Tax

1.3% 0.7%

Property Tax • •

• •

City has experienced solid assessed value (AV) growth in reappraisal years (odd-numbered years) Slight pullback in even-numbered years o 2020 AV Decrease primarily a result of BOE property tax appeals from 2019 reappraisal Model assumes slower pace of AV growth compared to 2019 appraisal Revenue upside is limited by Hancock Amendment, if more aggressive AV projection were to be assumed.

Adopted Budget FY 2022-23

City of Independence, MO

Assessed Value (in $millions) $1,345 $1,067

2016

$1,130

$1,127

2017

2018

2019

$1,289

$1,295

$1,302

$1,308

$1,315

2020

2021

2022

2023

2024

2025

Breakdown of Resident Property Bill

Where Your Property Taxes Go $80 , Mid-Continent Library $47 , Metro Junior College

$7 , State Blind Pension

$15 , Board of Disabled Services $140 , City of Independence

$25 , Mental Health

$134 , Jackson County Board of Disabled Services City of Independence Independence School Jackson County

$1,250 , Independence School

Mental Health Metro Junior College Mid-Continent Library State Blind Pension

Sales Tax • • • • •

4.5% increase in sales tax revenue No ARPA supplement State DOR remits data to Finance with a two-month lag Monthly sales tax receipts have been resilient to date Updated projections to incorporate actual experience YTD 44

Based on 2021 Median Home Value of $121,000 and property tax bill of $1697.

Adopted Budget FY 2022-23

City of Independence, MO

Sales tax (in $millions) $19.75

$20.64

$21.05

$21.36

$21.58

$21.79

$18.02

$17.53

$17.74

$18.30

$18.62

Actual

Budget

Forecast

17-18

18-19

19-20

20-21

21-22

22-23

23-24

24-25

25-26

26-27

Sales tax annual change (%) 12.00% 10.00% 8.00% 6.00% 4.00% 2.00%

0.00% -2.00% -4.00% Actual

Actual

Budget

Forecast Forecast Forecast Forecast Forecast Forecast

17-18

18-19

19-20

20-21

21-22

22-23

23-24

24-25

25-26

26-27

Use Tax – Waterfall Provision on the General Fund • •

• •

On track to trigger the waterfall provision this fiscal year Forecast a total of $1,406,000 will waterfall in FY 2022-23, if the CPI remains relatively flat and the use tax remains stable: o The General Fund share of this revenue is $535,000 o Other funds receiving revenue – Street Sales Tax, Park Sales Tax, Stormwater Sales Tax, Fire Sales Tax, Police Sales Tax Total use tax collected FY2022 was $5.79 million and is now yielding an average monthly collection of $482,000. Assuming the CPI remains relatively flat, that the average salary and benefit costs of a police officer is $100,000 per year, and that no equipment purchases are authorized from this fund,

Adopted Budget FY 2022-23

•

City of Independence, MO

then a total of $4,100,000 (not including CPI) would be needed to satisfy the ballot language requirements and trigger the waterfall provisions. Currently on target to eclipse this provision this fiscal year, with total collections expected to reach $6.29 million. This would mean a total of $1.4 million would “waterfall” to the other funds if these trends hold. FY 2022-23 budget estimates $535,000 will be allocated to the General Fund based on the waterfall provision.

2021 Use Tax Receipts 600,000 500,000 400,000 300,000 200,000 100,000 0

PILOT Revenue in the General Fund • •

Based on gross revenue Expected trend is slightly upward Power & Light

2.8

3.1

2.3

3.1

3.4

Water Service

Sanitary Sewer

3.6

3.7

3.3

3.4

14.3

14.2

14.5

14.6

14.8

3.6

3.1

3.2

12.8

13.8

14.1

ACTUAL

A C T U A L B U D G E T F O R E C A S TF O R E C A S TF O R E C A S TF O R E C A S TF O R E C A S TF O R E C A S T

17-18

18-19

19-20

20-21

21-22

22-23

23-24

24-25

25-26

26-27

Adopted Budget FY 2022-23

City of Independence, MO

Utility Franchise Fees • • • • •

Water: Historically a volatile revenue source but very small component of total Gas: Performance dependent on weather Telephone: Projected structural decline as citizens cut cord Electricity: Performance dependent on weather; energy efficiency efforts Cable: Projected structural decline as citizens cut cord

Franchise Fees (in $millions) $8.77

$8.65 $7.52

$7.38

$8.17

$7.94

$8.34

$8.37

$8.40

$8.44

$8.47

Actual

Budget

Forecast

17-18

18-19

19-20

20-21

21-22

22-23

23-24

24-25

25-26

26-27

Franchise fees annual change (%) 15.00% 10.78% 10.00% 5.00%

2.10%

0.78%

0.36%

0.37%

0.38%

0.00% -1.37%

-5.00%

-1.95%

-2.80%

-10.00% -15.00% Actual

Actual

-13.04% Actual Actual Budget Forecast Forecast Forecast Forecast Forecast Forecast

17-18

18-19

19-20

20-21

21-22

22-23

23-24

24-25

25-26

26-27

Fines and Forfeitures and Charges for Services • • •

Both trending down Fines and forfeitures are trending $1.8M less than budget due to court closures and residual impacts of SB5 Charges for services are trending $1M less than budget 47

Adopted Budget FY 2022-23

City of Independence, MO

TIF charges, transit revenues, code enforcement, school resource officers

Fines and Forfeitures (in $millions) 3.7

3.9

3.7 2.8

2.4

1.8

1.9

Actual

Budget

Forecast

17-18

18-19

19-20

20-21

21-22

22-23

23-24

24-25

25-26

26-27

$1.96

$1.97

$1.99

$2.01

Charges for Services (in $millions) $2.43

$2.46

$2.54 $2.01

$1.92

$2.09

Actual

Budget

Forecast

17-18

18-19

19-20

20-21

21-22

22-23

23-24

24-25

25-26

26-27

General Fund Expenditures Summary General Fund Assumptions • •

Five-year model forecasts salary and benefit expenditures under current CBA for each represented group Includes: o 2% cost increase for non-represented employees o 1% increase for operating expenses, continued budget diligence o Employee pays / benefits total including retiree health ($1.9M budget) = 81% or $58M o Other pays: automobile, clothing/uniform, employee/other allowance, other pay types, OT, personnel services charged to projects 48

Adopted Budget FY 2022-23

City of Independence, MO General Fund Expenditures

Internal Operating Services Expenses 6% 8% Overtime 2% Retiree Health 5%

Debt Service 0.4%

Equipment 0.5%

Salary 49%

Benefits 30%

Budget Impacts and Considerations • • • • •

•

ARPA funds were used last year to balance GF budget Significant decrease in Municipal court Revenues due to Senate Bill 5 (-1.5M annually) 1% LAGERS increase Rising inflation is impacting cost of living and business Future budget impacts that will need to be monitored: o Increasing healthcare costs o Transit program subsidies o Union negotiations – contractually obligated public safety pay adjustments Projected year-end unassigned fund balance is $9.2M o $5.3 million General Fund deficit just to fund status quo o The city’s reserve balance policy is 16% of annual revenues o The city must continue to make additional adjustments over 5-year horizon to meet this goal

Fund Balance versus policy (16% of revenue) $9,245,510 $6,051,433 $6,591,442

$9,245,510 $7,813,632 $6,428,537

$5,301,516 $5,700,364 $5,700,364

$3,794,565

$135,653

17-18

18-19

19-20

20-21

Actual

21-22

22-23

23-24

24-25

25-26

26-27

AD Budget Forecast

Budget

Forecast

Ending Unassigned Fund Balance

Reserve Target

Adopted Budget FY 2022-23

City of Independence, MO

Enterprise Funds Enterprise Funds Overview • • • • •

The three enterprise funds are Sanitary Sewer (formerly Water Pollution control), Water, and Power and Light (also referred to as IPL/Independence Power and Light) Enterprise funds support the operation of these departments, separate from the General Fund Revenues are based primarily on utility rates These funds are established to account for services financed and operated in a manner like private businesses Total budget (including capital – see chart on below): o Sanitary Sewer $36,203,389 o Water $41,437,855 o Power and Light $140,450,668

16,661,966 Debt & Leases 8% 14,855,000 Capital Budget 7%

186,574,946 Operating Budget 85%

Grant Funds • •

These are only “known” or expected grants that were included in the budget. There may be other grants, particularly in Health and Safety, that the city is able to obtain, at which time a budget amendment will be done.

Description Community Development Block Grant (CDBG) HOME Grant Transportation Grant Health Department Police Department

Total 800,000 465,330 922,000 684,114 814,189 3,685,633

Adopted Budget FY 2022-23

City of Independence, MO

Use Tax Overview • • • •

•

The use tax is explained previously in the General Fund revenues This shows the waterfall impact on special revenue funds setup for the use tax Budget estimated that the sales subject to use tax are $53,518,601 Ballot language requires these two funds to be allocated first: o Animal Shelter Use Tax Fund $782,000 o Police Use Tax Fund $4,100,000 Remainder estimated to waterfall is $1,406,000

Use Tax Waterfall Fire Public Safety Sales Tax (017) , 268,000 General Fund (002) , 535,000

Police Public Safety Sales Tax (016) , 67,000

Storm Water Sales Tax (013) , 134,000

Park Improv Sales Tax (012) , 134,000 Street Improv Sales Tax (011) , 268,000

Adopted Budget FY 2022-23

City of Independence, MO

Fund Summaries and Schedules Fund Descriptions For accounting purposes, a local unit of government is not treated as a single, integrated entity. Instead, a government is viewed as a collection of smaller, separate entities known as “funds”. The Government Accounting Standards Board (GASB) Codification of Governmental and Accounting and Financial Reporting Standard, Section 1300, defines a fund as: A fiscal and accountability entity with a self-balancing set of accounts recording cash and other financial resources, together with all related liabilities and residual equities or balances, and changes therein, which are segregated for the purpose of carrying on specific activities or attaining certain objectives in accordance with special regulations, or limitations. All the funds used by a government must be classified into one of seven fund types. Four of these fund types are used to account for a local government’s “governmental-type” activities and are known as “governmental funds”. Two of these fund types are used to account for a government’s “businesstype” activities and are known as “proprietary funds”. Finally, the seventh fund type is reserved for a government’s “fiduciary activities”. Below is a more detailed explanation of the city’s funds:

General Fund (002) is used to account for all financial resources necessary to carry out basic governmental activities of the city that are not accounted for in another fund. The General Fund supports essential city services, including police, fire, municipal services, and administration.

Special Revenue Funds are used to account for specific revenues that are legally restricted to expenditures for specified purposes. Street Improvements Sales Tax (011) - Voters approved a one-half of one cent sales tax for streets, bridges and safety improvements. Additional revenues from the Proposition "P" waterfall provision are accounted for here. Park Improvements Sales Tax (012) - The Park Improvements Sales Tax Fund has been setup to account for the one-quarter cent sales tax identified for parks and recreation. Additional revenues from the Proposition "P" waterfall provision are accounted for here. Storm Water Sales Tax (013) - The Storm Water Sales Tax Fund has been set up to account for the one-quarter cent sales tax identified for storm water system improvements. Additional revenues from the Proposition "P" waterfall provision are accounted for here. Police Public Safety Sales Tax (016) - The voters approved a Capital Improvements for Police Sales Tax in April 2016 at the rate of one-eighth cent of the receipts from the sale at retail of all tangible personal property or taxable services at retail for a period of January 2017 through December 31, 2028. The Police (Capital) Sales Tax Fund has been set-up to account for the 52

Adopted Budget FY 2022-23

City of Independence, MO

one-eighth cent capital improvements sales tax identified for police equipment. Additional revenues from the Proposition "P" waterfall provision are accounted for here. Fire Public Safety Sales Tax (017) - The voters approved a one-half cent Fire Sales Tax in November 2021 until repealed by voters to replace the current rate of one-eighth cent of the receipts from the sale at retail of all tangible personal property or taxable services at retail for a period of January 2017 through December 31, 2028. The Fire Public Safety Sales Tax Fund has been set-up to account for the one-half cent for improvements including replacing and maintaining fire stations, apparatus, and lifesaving equipment. Sales tax funds can also be used to hire additional firefighters, administration, and personnel to improve department training needs. Additional revenues from the Proposition "P" waterfall provision are accounted for here. Animal Shelter Use Tax (010) - Voters approved Proposition "P", a use tax on goods delivered to Independence addresses in 2019. The rate of the use is the same rate as the total City's retail sales. The first $1.5 million (adjusted for inflation annually) will be split equally between a fund for Animal Services and a fund for hiring up to 30 new police officers. The next $1.5 million of use taxes in the fiscal year are applied 100% towards hiring of police officers ($3 million total before inflation increase). Use taxes collected over the amounts identified in the special use taxes will then be receipted into any fund that has a sales tax prorated on its share of sales taxes. Police Use Tax (018) - Voters approved in November 2021 to increase the Proposition "P" use tax to expand the use of funds for new and current Police Department personnel and equipment and to increase the total before inflation increase from $3 million to $4 million and does not change the first $1.5 million split between Animal Services and Police Department. Originally, Voters approved Proposition "P", a use tax on goods delivered to Independence addresses in 2019. The rate of the use is the same rate as the total City's retail sales. The first $1.5 million (adjusted for inflation annually) will be split equally between a fund for Animal Services and a fund for hiring up to 30 new police officers. The next $1.5 million of use taxes in the fiscal year are applied 100% towards hiring of police officers ($3 million total before inflation increase). Use taxes collected over the amounts identified in the special use taxes will then be receipted into any fund that has a sales tax prorated on its share of sales taxes. Health & Animal Levy (005) - Funded by the Health & Recreation tax levy collected against real estate within the city of Independence. The purpose of the levy is for Health and Parks and Recreation purposes. This levy is split between the Health & Animal Levy Special Fund and a Parks Health & Recreation Levy Fund. Parks Health & Recreation Levy (007) - Funded by the Health & Recreation tax levy collected against real estate within the city of Independence. The purpose of the levy is for Health and Parks and Recreation purposes. This levy is split between the Health & Animal Levy Special Fund and a Parks Health & Recreation Levy Fund. Com. Dev. Block Grant (008) - accounts for the federally funded Community Development Block Grant Act program. HOME (009) - accounts for the federally funded home program. 53

Adopted Budget FY 2022-23

City of Independence, MO

Grants (015) - accounts for other grants, including Police, Fire, and Health department grants.

Enterprise / Utility Funds are used to account for operations that are financed and operated similar to a private business where the intent is that the cost of providing services to the public is financed primarily through user charges. Power & Light (020) - operations of the city's power and light utilities. Water (040) - operations of the city's potable water utility. Sanitary Sewer (030) - operations of the city's sanitary sewer utility.

Internal Service Funds are used to account for operations internal to the city where the intent is that the cost of providing services to the city department is financed primarily through department user charges. Central Garage (090) - Vehicle maintenance and operations of citywide fleet, including gas and oil charges. Staywell Health Care (091) - Activities related to the city's' self-insured health care plan. Workers' Compensation (092) - Management of workers’ compensation insurance and claims. Risk Management (093) - Management of city liability insurance and claims. Enterprise Resource Planning (ERP) changed to Finance Internal Service (095) - Management of Finance and Administration for the costs associated with providing services citywide including budget, accounting, human resources and technology services.

All funds in the operating budget book are appropriated by City Council via budget adoption.

Adopted Budget FY 2022-23

City of Independence, MO

Water

Municipal Services

Power and Light

Police

Parks | Rec. | Tourism

Municipal Court

Fire

Mayor & City Council

Finance & Admin.

Health & Animal Services

Community Development

Fund General Fund (002) Street Improvements Sales Tax (011) Park Improvements Sales Tax (012) Storm Water Sales Tax (013) Police Public Safety Sales Tax (016) Fire Public Safety Sales Tax (017) Animal Shelter Use Tax (010) Police Use Tax (018) Health & Animal Levy (005) Parks Health & Recreation Levy (007) Tourism (004) Com. Dev. Block Grant (008) HOME (009) Grants (015) Central Garage (090) * Staywell Health Care (091) * Workers' Compensation (092) * Risk Management (093) * Enterprise Resource Planning (095) * Power & Light (020) Water (040) Sanitary Sewer (030)

City Manager

Fund and Department Relationships

x x

x x x x x x x x x x x x

x x

x x x x x x x

Adopted Budget FY 2022-23

City of Independence, MO

All Fund s b y Expen se C ategor y

All Funds b y Expense Ca tegory

Schedule 1 All Funds by Expense Category All Funds(1)

Category Salaries Retiree Health Insurance Operating Expenses Equipment Total - Operating Capital Improvements Debt Service Transfers Out Contingency Total

FY 2020-21 Actual Expenditures $112,313,447 5,606,450 132,357,232 9,311,564 $259,588,693 19,730,092 19,633,365 19,510,828 $318,462,978

FY 2021-22 Adopted Budget $118,981,964 6,170,000 139,333,570 6,907,718 $271,393,252 25,581,792 19,909,878 20,046,704 422,728 $337,354,353

FY 2021-22 Estimated Expenditures $116,264,728 5,739,246 130,070,317 5,571,575 $257,645,867 19,813,557 19,808,754 19,951,718 $317,219,896

FY 2022-23 Adopted Budget $121,918,070 5,911,000 137,845,953 8,248,958 $273,923,981 24,903,836 18,707,966 19,547,612 155,700 $337,239,095

FY 2021-22 Adopted Budget $62,870,844 3,789,000 10,795,896 217,050 $77,672,790 327,925 10,000 17,028 $78,027,743

FY 2021-22 Estimated Expenditures $61,674,282 3,495,700 9,043,349 309,474 $74,522,805 325,100 10,000 $74,857,905

FY 2022-23 Adopted Budget $59,707,717 3,499,000 10,864,297 56,723 $74,127,737 165,400 10,000 $74,303,137

FY 2021-22 Estimated Expenditures $11,787,069 234,600 10,634,195 2,714,815 $25,370,679 8,198,330 623,736 407,000 $34,599,745

FY 2022-23 Adopted Budget $17,037,657 240,000 10,566,743 5,064,510 $32,908,910 10,048,836 1,880,600 5,700 $44,844,046

General Fund

Category Salaries Retiree Health Insurance Operating Expenses Equipment Total - Operating Capital Improvements Debt Service Transfers Out Contingency Total

FY 2020-21 Actual Expenditures $61,434,693 3,270,335 8,017,871 1,647,544 $74,370,443 165,879 35,300 $74,571,622

Special Revenue Funds

Category Salaries Retiree Health Insurance Operating Expenses Equipment Total - Operating Capital Improvements Debt Service Contingencies Transfers Out Total

FY 2020-21 Actual Expenditures $9,601,742 224,037 9,613,635 4,482,401 $23,921,815 10,202,905 686,083 220,291 $35,031,094

FY 2021-22 Adopted Budget $12,449,300 175,000 9,916,756 3,576,250 $26,117,306 9,232,836 777,546 5,700 240,092 $36,373,480

Adopted Budget FY 2022-23

City of Independence, MO

Enterprise Funds

Category Salaries Retiree Health Insurance Operating Expenses Equipment Total - Operating Capital Improvements Debt Service Contingencies Transfers Out Total

FY 2020-21 Actual Expenditures $41,277,012 2,112,078 114,725,726 3,181,619 $161,296,435 9,527,187 18,781,403 19,255,237 $208,860,262

FY 2021-22 Adopted Budget $43,661,820 2,206,000 118,620,918 3,114,418 $167,603,156 16,348,956 18,804,407 400,000 19,796,612 $222,953,130

FY 2021-22 Estimated Expenditures $42,803,377 2,008,946 110,392,773 2,547,286 $157,752,382 11,615,227 18,859,918 19,534,718 $207,762,245

FY 2022-23 Adopted Budget $45,172,696 2,172,000 116,414,913 3,127,725 $166,887,334 14,855,000 16,661,966 150,000 19,537,612 $218,091,912

FY 2021-22 Estimated Expenditures $1,954,108 48,000 27,933,500 40,200 $29,975,808 $29,975,808

FY 2022-23 Adopted Budget $6,997,439 320,000 36,236,960 150,500 $43,704,899 $43,704,899

Internal Service Funds(2) (3)

Category Salaries Retiree Health Insurance Operating Expenses Equipment Total - Operating Capital Improvements Debt Service Transfers Out Total

FY 2020-21 Actual Expenditures $1,462,275 30,591 30,006,885 4,612,435 $36,112,186 $36,112,186

FY 2021-22 Adopted Budget $1,689,319 33,000 29,221,003 91,000 $31,034,322 $31,034,322

Notes: (1) In the All Funds Summary, the totals for Internal Service Funds expense have already been included in the operating expenses for GF, Special Revenues, and Enterprise Funds as they are charged out during course of the year for internal services provided to other departments/funds. (2) The Internal Service Funds Summary is shown for informational purposes, the total amount is in the operating expenses for each fund. The All Funds Summary is the total of the General Fund, Special Revenue Funds, and Enterprise Funds. (3) Finance and Administration was moved to an Internal Service Fund in FY 2022-23.

Adopted Budget FY 2022-23

City of Independence, MO

Expenditures by Depart ment

Schedule 2 Expenditures by Department All Funds (1)

Department City Manager Community Development Debt Service Finance & Administration Fire Health & Animal Services Mayor & City Council Municipal Court Non-Departmental Parks|Recreation|Tourism Police Power and Light Municipal Services Water Total

FY 2020-21 Actual Expenditures $1,162,545 6,503,146 6,085 5,583,710 26,755,291 2,065,644 884,063 1,086,560 1,379,317 8,172,279 37,083,532 148,308,154 49,005,222 30,408,430 $318,403,978

FY 2021-22 Adopted Budget $1,185,232 7,224,038 59,231 6,836,869 26,688,951 2,767,458 1,037,094 1,264,139 204,528 9,737,043 38,541,257 148,308,154 54,828,762 38,671,597 $337,354,353

FY 2021-22 Estimated Expenditures $1,150,064 6,838,901 6,815,440 25,858,536 2,728,569 1,291,039 1,155,386 216,400 8,333,462 37,683,309 143,584,047 40,581,784 32,805,402 $309,042,340

FY 2022-23 Adopted Budget $1,101,987 7,592,786 613,311 30,706,583 3,013,858 953,306 1,687,121 233,888 11,655,927 41,314,064 140,450,668 56,477,741 41,437,855 $337,239,095

FY 2021-22 Adopted Budget $1,185,232 4,576,184 59,231 6,698,806 23,852,022 1,037,094 1,264,139 204,528 33,155,226 5,995,281 $78,027,743

FY 2021-22 Estimated Expenditures $1,150,064 3,763,004 6,787,096 24,574,980 1,291,039 1,155,386 216,400 164,892 30,600,216 5,154,828 $74,857,905

FY 2022-23 Adopted Budget $1,101,987 5,387,456 585,419 23,811,497 953,306 1,687,121 233,888 296,239 34,273,528 5,972,696 $74,303,137

General Fund

Category City Manager Community Development Debt Service Finance & Administration Fire Health & Animal Services Mayor & City Council Municipal Court Non-Departmental Parks|Recreation|Tourism Police Municipal Services Total

FY 2020-21 Actual Expenditures $1,162,545 3,864,649 6,085 5,559,895 23,482,679 69,878 884,063 1,086,560 1,379,317 31,882,206 5,193,745 $74,571,622

Adopted Budget FY 2022-23

City of Independence, MO

Special Revenue Funds

Category Community Development Finance & Administration Fire Health & Animal Services Parks|Recreation|Tourism Police Municipal Services Total

FY 2020-21 Actual Expenditures $2,638,497 23,815 3,272,612 1,995,766 8,172,279 5,201,326 13,667,799 $34,972,094

FY 2021-22 Adopted Budget $2,647,854 138,063 2,836,929 2,767,458 9,737,043 5,386,031 12,860,102 $36,373,480

FY 2021-22 Estimated Expenditures $3,075,897 28,344 1,283,556 2,728,569 8,168,570 7,083,093 4,054,160 $26,422,189

FY 2022-23 Adopted Budget $2,205,330 27,892 6,895,086 3,013,858 11,359,688 7,040,536 14,301,656 $44,844,046

FY 2021-22 Estimated Expenditures $143,584,047 32,805,402 31,372,796 $207,762,245

FY 2022-23 Adopted Budget $140,450,668 41,437,855 36,203,389 $218,091,912

Enterprise Funds

Category Power & Light Water Sanitary Sewer Total

FY 2020-21 Actual Expenditures $148,308,154 30,408,430 30,143,678 $208,860,262

FY 2021-22 Adopted Budget $148,308,154 38,671,597 35,973,379 $222,953,130

(3) Finance and Administration was moved to an Internal Service Fund in FY 2022-23, therefore most expenses are spread in the operating expenditures of all other departments.

Adopted Budget FY 2022-23

City of Independence, MO

Exp enditu res b y Fun d and Fund Typ e

Schedule 3 Expenditures by Fund and Fund Type All Funds

Fund Type Governmental Funds Enterprise Funds Total

FY 2020-21 Actual Expenditures $109,779,030 208,860,262 $318,639,292

FY 2021-22 Adopted Budget $114,401,223 222,953,130 $337,354,353

FY 2021-22 Estimated Expenditures $109,457,650 207,762,246 $317,219,896

FY 2022-23 Adopted Budget $119,147,183 218,091,912 $337,239,095

FY 2021-22 Estimated Expenditures $74,857,905 8,455,481 4,328,102 3,341,635 2,156,900 1,283,556 677,310 3,032,800 1,673,933 2,168,042 1,672,426 1,689,389 465,330 3,654,841 $109,457,650

FY 2022-23 Adopted Budget $74,303,137 $9,566,117 6,096,261 4,735,539 2,371,100 6,895,086 769,213 4,029,166 1,779,148 2,554,180 2,709,247 800,000 465,330 2,073,659 $119,147,183

FY 2021-22 Estimated Expenditures $143,584,047 32,805,402 31,372,796 $207,762,246

FY 2022-23 Adopted Budget $140,450,668 41,437,855 36,203,389 $218,091,912

Governmental Funds

Fund General Fund (002) Street Improvements Sales Tax (011) Park Improvements Sales Tax (012) Storm Water Sales Tax (013) Police Public Safety Sales Tax (016) Fire Protection Sales Tax (017) Animal Shelter Use Tax (010) Police Use Tax (018) Health & Animal Levy (005) Parks Health & Recreation Levy (007) Tourism (004) Com. Dev. Block Grant(008) HOME (009) Grants (015) Total

FY 2020-21 Actual Expenditures $74,571,622 10,677,750 3,927,291 2,990,049 2,721,707 2,856,627 820,620 444,123 1,070,318 1,744,163 1,542,824 1,104,275 631,871 4,675,789 $109,779,030

FY 2021-22 Adopted Budget $78,027,743 8,127,589 5,087,150 4,732,513 2,705,118 2,836,929 728,545 2,258,155 1,663,192 2,099,104 2,310,697 1,621,700 526,154 1,436,542 $114,161,131

Enterprise Funds

Fund Power & Light (020) Water (040) Sanitary Sewer (030) Total

FY 2020-21 Actual Expenditures $148,308,154 30,408,430 30,143,678 $208,860,262

FY 2021-22 Adopted Budget $148,308,154 38,671,597 35,973,379 $222,953,130

Adopted Budget FY 2022-23

City of Independence, MO

Revenu e b y Fund and Fund Typ e

Schedule 4 Revenue by Fund and Fund Type All Funds

Fund Type Governmental Funds Enterprise Funds Total

FY 2020-21 Actual Revenue $113,494,519 204,380,386 $317,874,905

FY 2021-22 Adopted Budget $114,564,222 210,449,269 $325,013,491

FY 2021-22 Estimated Revenue $120,854,305 212,670,009 $333,524,314

FY 2022-23 Adopted Budget $121,347,649 214,795,523 $336,143,172

FY 2021-22 Adopted Budget $78,027,743 9,035,391 5,277,749 4,637,032 2,459,201 2,271,486 762,750 3,039,000 1,536,432 2,146,831 1,833,926 1,605,692 482,477 1,448,512 $114,564,222

FY 2021-22 Estimated Revenue $79,067,889 9,510,800 6,878,696 4,911,400 2,597,203 2,416,270 766,977 4,058,700 1,679,014 2,130,801 1,850,244 1,689,389 465,330 2,831,592 $120,854,305

FY 2022-23 Adopted Budget $74,303,137 10,060,000 5,621,720 5,163,900 2,689,600 9,073,000 785,000 4,159,000 1,745,969 2,016,590 2,044,100 800,000 465,330 2,420,303 $121,347,649

FY 2021-22 Adopted Budget $140,082,934 35,473,105 34,893,230 $210,449,269

FY 2021-22 Estimated Revenue $141,478,425 36,810,700 34,380,884 $212,670,009

FY 2022-23 Adopted Budget $142,060,700 36,365,485 36,369,338 $214,795,523

Governmental Funds

Fund General (002) Street Improvements Sales Tax (011) Park Improvements Sales Tax (012) Storm Water Sales Tax (013) Police Public Safety Sales Tax (016) Fire Protection Sales Tax (017) Animal Shelter Use Tax (010) Police Use Tax (018) Health & Animal Levy (005) Parks Health & Recreation Levy (007) Tourism (004) Community Development Block Grant (008) HOME (009) Grants (015) Total

FY 2020-21 Actual Revenue $74,868,433 9,890,321 4,944,673 4,690,075 2,486,696 2,282,003 750,769 3,020,161 1,122,139 2,148,269 1,349,112 1,105,772 415,963 4,420,133 $113,494,519 Enterprise Funds

Fund Power & Light (020) Sanitary Sewer (030) Water (040) Total

FY 2020-21 Actual Revenue $132,287,568 36,496,701 35,596,117 $204,380,386

Adopted Budget FY 2022-23

City of Independence, MO

All Fund s b y R evenu e C ategory Group

Schedule 5 All Funds by Revenue Category Group All Funds

Category Taxes Franchise Fees PILOTS Licenses and Permits Intergovernmental Miscellaneous American Rescue Plan (ARP) Charges for Services Fines and Forfeitures Utility Service Charges Investment Income Other Revenue Sub-Total Interfund Charges Debt Issuance Special Items Proceeds from Capital Leases Transfers In Total

FY 2020-21 Actual Revenue $55,482,302 7,376,565 19,255,236 4,772,400 11,591,515 1,105,885 2,879,426 2,152,627 192,286,342 2,100,864 6,879,313 $305,882,475 9,264,182 185,011 1,192,500 1,350,737 $317,874,905

FY 2021-22 Adopted Budget $56,036,458 8,171,990 20,696,578 4,050,350 8,827,563 716,639 3,472,000 3,280,033 3,710,000 200,647,531 1,318,913 5,579,604 $316,507,659 8,255,739 250,092 $325,013,491

FY 2021-22 Estimated Revenue $59,149,750 7,943,300 20,671,269 4,430,983 10,454,776 664,000 3,419,545 2,100,000 202,682,500 1,740,561 6,537,699 $319,794,383 8,248,584 5,481,347 $333,524,314

FY 2022-23 Adopted Budget $68,720,275 8,344,000 20,848,787 4,410,950 9,475,110 25,700 3,238,351 2,156,000 201,322,585 1,795,264 7,830,050 $328,167,072 7,666,100 310,000 $336,143,172

FY 2020-21

FY 2021-22

Actual Revenue $25,063,048 7,376,565 19,255,236 4,772,400 5,655,410 2,013,571 2,152,627 223,572 1,319,968 $67,832,397 5,035,500 1,192,500 808,036 $74,868,433

Adopted Budget $25,217,431 8,171,990 20,696,578 4,050,350 5,330,000 3,172,000 1,908,000 3,710,000 194,000 541,894 $72,992,243 5,035,500 $78,027,743

FY 2021-22 Estimated Revenue $26,166,000 7,943,300 20,671,269 4,430,983 5,599,500 2,089,792 2,100,000 210,707 1,292,076 $70,503,627 5,035,500 3,528,762 $79,067,889

FY 2022-23 Adopted Budget $27,453,000 8,344,000 20,848,787 4,410,950 5,810,000 1,955,400 2,156,000 220,000 750,400 $71,948,537 2,354,600 $74,303,137

General Fund

Category Taxes Franchise Fees PILOTS Licenses and Permits Intergovernmental American Rescue Plan (ARP) Charges for Services Fines and Forfeitures Investment Income Other Revenue Sub-Total Interfund Charges Proceeds from Capital Leases Transfers In Total

Adopted Budget FY 2022-23

City of Independence, MO

Schedule 5 All Funds by Revenue Category Group Special Revenue Funds

Category Taxes Charges for Services Other Revenue Investment Income Intergovernmental American Rescue Plan (ARP) Sub-Total Transfers In Debt Issuance Total

FY 2020-21 Actual Revenue $30,419,254 865,855 314,115 373,045 5,936,105 $37,908,374 532,701 185,011 $38,626,086

FY 2021-22 Adopted Budget $30,819,027 1,372,033 28,890 278,873 3,497,563 300,000 $36,296,386 240,092 $36,536,478

FY 2021-22 Estimated Revenue $32,983,750 1,329,753 192,023 483,029 4,855,276 $39,843,831 1,942,585 $41,786,416

FY 2022-23 Adopted Budget $41,267,275 1,282,951 55,050 474,126 3,665,110 $46,744,512 300,000 $47,044,512

FY 2021-22 Estimated Revenue $202,682,500 1,046,825 664,000 3,213,084 5,053,600 $212,660,009 10,000 $212,670,009

FY 2022-23 Adopted Budget $201,322,585 1,101,138 25,700 5,311,500 7,024,600 $214,785,523 10,000 $214,795,523

Enterprise Funds

Category Utility Service Charges Investment Income Intergovernmental Miscellaneous Interfund Charges Other Revenue Sub-Total Special Items Transfers In Total

FY 2020-21 Actual Revenue $192,286,342 1,504,247 1,105,885 4,228,682 5,245,230 $204,370,386 10,000 $204,380,386

Gen er al F und Sum mar y

FY 2021-22 Adopted Budget $200,647,531 846,040 716,639 3,220,239 5,008,820 $210,439,269 10,000 $210,449,269

Adopted Budget FY 2022-23

City of Independence, MO

Schedule 6 Governmental Funds General Fund Summary Comparison of Revenues, Expenditures and Change in Fund Balance FY 2020-21 Actual Expenditures Revenues Taxes Property Sales Use Tax Cigarette Total Taxes Utility Franchise Fees Water Gas Telephone Electricity Cable Total Franchise Fees PILOTS Power & Light Water Service Sanitary Sewer Total PILOTS All Other Licenses & Permits Intergovernmental American Rescue Plan (ARP) Charges for Services Fines & Court Costs Interfund Chrgs Supp Services Investment Income Other Total All Other

FY 2021-22 Adopted Budget

FY 2021-22 Estimated Expenditures

FY 2022-23 Adopted Budget

$5,924,381 18,295,167 435,288 408,212 25,063,048

$5,732,000 18,617,431 448,000 420,000 25,217,431

$5,763,000 19,746,000 277,000 380,000 26,166,000

$5,903,000 20,635,000 535,000 380,000 27,453,000

35,232 3,557,985 1,796,726 645,175 1,341,447 7,376,565

30,300 3,955,000 2,068,240 765,050 1,353,400 8,171,990

35,300 4,200,000 1,698,000 705,000 1,305,000 7,943,300

36,000 4,600,000 1,696,000 712,000 1,300,000 8,344,000

12,602,965 3,119,911 3,532,360 19,255,236

13,832,000 3,232,000 3,632,578 20,696,578

13,932,000 3,142,757 3,596,512 20,671,269

14,071,000 3,145,209 3,632,578 20,848,787

4,772,400 5,655,410 2,013,571 2,152,627 5,035,500 223,572 1,319,968 $21,173,048

4,043,350 5,330,000 3,172,000 1,915,000 3,710,000 5,035,500 194,000 541,894 $23,941,744

4,430,983 5,599,500 2,089,792 2,100,000 5,035,500 210,707 1,292,076 $20,758,558

4,410,950 5,810,000 1,955,400 2,156,000 2,354,600 220,000 750,400 $17,657,350

Proceeds from Capital Leases Transfers In from Other Funds Total Revenues

1,192,500 808,036 $74,868,433

$78,027,743

3,528,762 $79,067,889

$74,303,137

Expenditures Salary and Benefits Retiree Health Insurance Operating Expenses Equipment Sub-Total Expenditures Debt Service

$61,434,693 3,270,335 8,017,871 1,647,544 $74,370,443 165,879

$62,870,844 3,789,000 10,795,896 217,050 $77,672,790 327,925

$61,674,282 3,495,700 9,043,349 309,474 $74,522,805 325,100

$59,707,717 3,499,000 10,864,297 56,723 $74,127,737 165,400

Contingency

17,028

Transfers Out Total Expenditures

35,300 $74,571,622

10,000 $78,027,743

10,000 $74,857,905

10,000 $74,303,137

Excess Revenues Over (Under) Expenditures

$296,811

$4,209,984

Unassigned Fund Balance at Beginning of Year Cancellation of prior year encumbrances

5,708,549 56,279

9,976,519 -

Change in other fund balance components during the year Year-end investment market value adjustment Ending Unassigned Fund Balance (1)

1,707 9,976,519

9,976,519

Notes: (1) Unassigned fund balance is per March 2022 financial statements.

Adopted Budget FY 2022-23

City of Independence, MO

Special Revenue Fund s Street Improvements Sales Tax Fun d (011)

Schedule 7 Governmental Funds Street Improvements Sales Tax Fund (011) Comparison of Revenues, Expenditures and Change in Fund Balance FY 2020-21 Actual Expenditures

FY 2021-22 Adopted Budget

FY 2021-22 Estimated Expenditures

FY 2022-23 Adopted Budget

Revenues Sales Tax Use Tax Intergovernmental Revenue Investment Income Other Total All Other

$8,781,615 217,644 107,124 58,438 39,061 $9,203,882

$8,770,391 224,000 41,000 $9,035,391

$9,296,000 138,000 76,800 $9,510,800

$9,715,000 268,000 77,000 $10,060,000

Issuance of Debt Transfers In from Other Funds Total Revenues

185,011 501,428 $9,890,321

$9,035,391

$9,510,800

$10,060,000

Expenditures Salary & Benefits Retiree Health Insurance Operating Expenses Equipment Total Expenditures Capital Improvements Debt Service Transfers Out Total Expenditures

$53,568 2,689 300,882 433,688 $790,827 9,110,681 555,951 220,291 $10,677,750

$573,177 3,000 385,000 205,000 $1,166,177 6,486,836 474,576 $8,127,589

$446,025 2,600 429,000 160,200 $1,037,825 6,942,956 474,700 $8,455,481

$578,081 4,000 492,500 150,000 $1,224,581 6,556,836 1,784,700 $9,566,117

Excess Revenues Over (Under) Expenditures

($787,429)

$907,802

$1,055,319

$493,883

1,885,478 44,933 1,967,523 4,953,253

4,953,253 5,447,136

Beginning Unassigned Fund Balance Cancellation of Prior Year Encumbrances Change in Other Fund Balance Components Year-End Investment Market Value Adjustment Ending Unassigned Fund Balance (1) Unassigned fund balance is per March 2022 financial statements.

Adopted Budget FY 2022-23

City of Independence, MO

Park Improvements Sales Tax Fund s (012)

Schedule 7 Governmental Funds Park Improvements Sales Tax Fund (012) Comparison of Revenues, Expenditures and Change in Fund Balance FY 2020-21 Actual Expenditures Revenues Sales Tax Use Tax Charges for Services Intergovernmental Investment Income Other Total All Other

FY 2021-22 Adopted Budget

FY 2021-22 Estimated Expenditures

FY 2022-23 Adopted Budget

$4,390,812 108,822 361,812 24,995 28,007 $4,914,448

$4,385,212 112,000 519,752 18,180 2,513 $5,037,657

$4,648,000 69,000 442,335 66,200 10,576 $5,236,111

$4,858,000 134,000 474,540 88,500 59,180 7,500 $5,621,720

30,225

240,092

1,642,585

Proceeds from capital lease Total Revenues

$4,944,673

$5,277,749

$6,878,696

$5,621,720

Expenditures Salary & Benefits Retiree Health Insurance Operating Expenses Equipment Total Expenditures Capital Improvements Debt Service Transfers Out Total Expenditures

$2,256,369 59,000 2,058,567 $4,373,936 506,000 207,214 $5,087,150

$2,019,700 2,040,202 $4,059,902 215,000 53,200 $4,328,102

$2,891,026 15,000 2,081,335 115,900 $5,103,261 993,000 $6,096,261

Excess Revenues Over (Under) Expenditures

($142,477)

$190,599

$2,550,594

($474,541)

599,247 6,192 3,156,033

3,156,033 2,681,492

Transfers In from Other Funds

Adopted Budget FY 2022-23

City of Independence, MO

Stormwater Sales Tax Fu nd (013)

Schedule 7 Governmental Funds Stormwater Sales Tax Fund (013) Comparison of Revenues, Expenditures and Change in Fund Balance FY 2020-21 Actual Expenditures

Adopted Budget

FY 2021-22 Estimated Expenditures

$4,390,812 108,822 170,047 20,394 $4,690,075

$4,385,212 112,000 132,000 7,820 $4,637,032

$4,648,000 69,000 163,500 30,900 $4,911,400

$4,858,000 134,000 164,000 7,900 $5,163,900

Transfers In from Other Funds Total Revenues

$4,690,075

$4,637,032

$4,911,400

$5,163,900

Expenditures Salary & Benefits Retiree Health Insurance Operating Expenses Equipment Operating Expenditures Capital Improvements Debt Service Contingencies Transfers Out Total Expenditures

$1,267,245 809,460 151,835 $2,228,540 761,509 $2,990,049

$1,441,072 1,416,741 109,000 $2,966,813 1,760,000 5,700 $4,732,513

$1,096,480 1,346,930 98,225 $2,541,635 800,000 $3,341,635

$1,701,139 1,360,400 168,300 $3,229,839 $1,500,000 5,700 $4,735,539

Excess Revenues Over (Under) Expenditures

$1,700,026

($95,481)

$1,569,765

$428,361

9,476,507 245,981 11,292,253

11,292,253 11,720,614

Revenues Sales Tax Use Tax Investment Income Other Total All Other

FY 2021-22

FY 2022-23 Adopted Budget

Adopted Budget FY 2022-23

City of Independence, MO

Police Public Safety Sales Tax Fun d (016)

Schedule 7 Governmental Funds Police Public Safety Sales Tax Fund (016) Comparison of Revenues, Expenditures and Change in Fund Balance FY 2020-21 Actual Expenditures Revenues Sales Tax Use Tax Investment Income Other Total All Other

FY 2021-22 Adopted Budget

FY 2021-22 Estimated Expenditures

FY 2022-23 Adopted Budget

$2,310,802 54,901 45,039 75,954 $2,486,696

$2,358,694 56,000 37,000 7,507 $2,459,201

$2,468,000 35,000 35,000 59,203 $2,597,203

$2,580,000 67,000 35,000 7,600 $2,689,600

Transfers In from Other Funds Total Revenues

$2,486,696

$2,459,201

$2,597,203

$2,689,600

Expenditures Salary & Benefits Retiree Health Insurance Operating Expenses Equipment Operating Expenditures Capital Improvements Debt Service Transfers Out Total Expenditures

1,087,276 1,634,431 $2,721,707 $2,721,707

1,113,098 1,569,500 $2,682,598 22,520 $2,705,118

1,074,500 1,059,800 $2,134,300 22,600 $2,156,900

1,253,500 1,095,000 $2,348,500 22,600 $2,371,100

Excess Revenues Over (Under) Expenditures

($235,011)

($245,917)

$440,303

$318,500

2,277,473 2,717,776

2,717,776 24,047 3,060,323

Adopted Budget FY 2022-23

City of Independence, MO

Fire Protection Sales Tax Fu nd (017)

Schedule 7 Governmental Funds Fire Protection Sales Tax Fund (017) Comparison of Revenues, Expenditures and Change in Fund Balance FY 2020-21 Actual Expenditures

FY 2021-22 Adopted Budget

FY 2021-22 Estimated Expenditures

FY 2022-23 Adopted Budget

Revenues Sales Tax Use Tax Investment Income Other Total Revenues

$2,195,578 54,901 23,143 8,381 $2,282,003

$2,192,486 56,000 17,000 6,000 $2,271,486

$2,324,000 35,000 28,300 28,970 $2,416,270

$8,770,000 268,000 29,000 6,000 $9,073,000

Expenditures Salary & Benefits Retiree Health Insurance Operating Expenses Equipment Operating Expenditures Capital Improvements Debt Service Transfers Out Total Expenditures

$457,364 800,620 1,525,408 $2,783,392 73,235 $2,856,627

$486,571 1,042,122 1,235,000 $2,763,693 73,236 $2,836,929

$484,200 696,120 30,000 $1,210,320 73,236 $1,283,556

$3,140,086 1,108,300 2,573,400 $6,821,786 73,300 $6,895,086

Excess Revenues Over (Under) Expenditures

($574,624)

($565,443)

$1,132,714

$2,177,914

678,965 2,233 1,813,912

1,813,912 21,960 4,013,786

Adopted Budget FY 2022-23

City of Independence, MO

Animal Shelter Use Tax Fund (010)

Schedule 7 Governmental Funds Animal Shelter Use Tax Fund (010) Comparison of Revenues, Expenditures and Change in Fund Balance FY 2020-21 Actual Expenditures Revenues Use Tax Investment Income Other Total All Other

FY 2021-22 Adopted Budget

FY 2021-22 Estimated Expenditures

FY 2022-23 Adopted Budget

$750,000 768 1 $750,769

$762,750 $762,750

$762,750 4,227 $766,977

$782,000 3,000 $785,000

Transfers In from Other Funds Total Revenues

$750,769

$762,750

$766,977

$785,000

Expenditures Salary & Benefits Retiree Health Insurance Operating Expenses Equipment Operating Expenditures Capital Improvements Debt Service Transfers Out Total Expenditures

$811,060 9,560 $820,620 $820,620

$728,545 $728,545 $728,545

$674,400 2,910 $677,310 $677,310

$768,013 1,200 $769,213 $769,213

Excess Revenues Over (Under) Expenditures

($69,851)

$34,205

$89,667

$15,787

153,123 1,437 244,227

244,227 260,014

Adopted Budget FY 2022-23

City of Independence, MO

Police Use Tax Fund (018)

Schedule 7 Governmental Funds Police Use Tax Fund (018) Comparison of Revenues, Expenditures and Change in Fund Balance FY 2020-21 Actual Expenditures Revenues Use Tax Investment Income Other Total All Other

FY 2021-22 Adopted Budget

FY 2021-22 Estimated Expenditures

FY 2022-23 Adopted Budget

$3,000,000 20,161 $3,020,161

$3,032,000 7,000 $3,039,000

$4,000,000 58,700 $4,058,700

$4,100,000 59,000 $4,159,000

Transfers In from Other Funds Total Revenues

$3,020,161

$3,039,000

$4,058,700

$4,159,000

Expenditures Salary & Benefits Retiree Health Insurance Operating Expenses Equipment Operating Expenditures Capital Improvements Debt Service Transfers Out Total Expenditures

$444,123 $444,123 $444,123

$2,258,155 $2,258,155 $2,258,155

$1,289,800 487,000 849,000 $2,625,800 407,000 $3,032,800

$3,307,466 231,700 490,000 $4,029,166 $4,029,166

Excess Revenues Over (Under) Expenditures

$2,576,038

$780,845

$1,025,900

$129,834

3,546,492 4,572,392

4,572,392 4,702,226

Adopted Budget FY 2022-23

City of Independence, MO

Health & Animal Levy Fund (00 5)

Schedule 7 Governmental Funds Health & Animal Levy Fund (005) Comparison of Revenues, Expenditures and Change in Fund Balance FY 2020-21 Actual Expenditures

FY 2021-22 Adopted Budget

FY 2021-22 Estimated Expenditures

FY 2022-23 Adopted Budget

Revenues Real Estate Tax Charges for Services American Rescue Plan (ARP) Investment Income Other Total All Other

$874,492 131,856 1,536 113,262 $1,121,146

$870,000 516,432 150,000 $1,536,432

$860,000 506,905 4,392 7,717 $1,379,014

$881,500 546,738 3,731 14,000 $1,445,969

Transfers In from Other Funds Total Revenues

993 $1,122,139

$1,536,432

300,000 $1,679,014

300,000 $1,745,969

Expenditures Salary & Benefits Retiree Health Insurance Operating Expenses Equipment Operating Expenditures Capital Improvements Debt Service Transfers Out Total Expenditures

$669,159 56,552 342,501 2,106 $1,070,318 $1,070,318

$1,255,102 64,000 336,090 8,000 $1,663,192 $1,663,192

$1,186,560 56,000 429,535 1,838 $1,673,933 $1,673,933

$1,239,823 61,000 469,145 9,180 $1,779,148 $1,779,148

$51,821

($126,760)

$5,081

($33,179)

52,841 57,922

57,922 24,743

Excess Revenues Over (Under) Expenditures Beginning Unassigned Fund Balance Cancellation of Prior Year Encumbrances Change in Other Fund Balance Components Year-End Investment Market Value Adjustment Ending Unassigned Fund Balance

(1) Unassigned fund balance is per March 2022 financial statements. (2) FY 2021-22 budget includes the consolidation of the Health Inspection division (previously in Community Development.)

Adopted Budget FY 2022-23

City of Independence, MO

Parks Health & Recreation Levy Fund (007)

Schedule 7 Governmental Funds Parks Health & Recreation Levy Fund (007) Comparison of Revenues, Expenditures and Change in Fund Balance FY 2020-21 Actual Expenditures Revenues Real Estate Tax Charges for Services Intergovernmental Investment Income Other Total All Other

FY 2021-22 Adopted Budget

FY 2021-22 Estimated Expenditures

FY 2022-23 Adopted Budget

$1,858,296 174,429 85,023 4,457 26,064 $2,148,269

$1,850,000 230,746 65,985 100 $2,146,831

$1,831,000 179,504 55,152 23,350 41,795 $2,130,801

$1,876,775 120,650 19,165 $2,016,590

Transfers In from Other Funds Total Revenues

$2,148,269

$2,146,831

$2,130,801

$2,016,590

Expenditures Salary & Benefits Retiree Health Insurance Operating Expenses Equipment Operating Expenditures Capital Improvements Debt Service Transfers Out Total Expenditures

$1,318,166 71,042 354,955 $1,744,163 $1,744,163

$1,579,350 30,000 489,754 $2,099,104 $2,099,104

$1,407,400 145,000 491,067 124,575 $2,168,042 $2,168,042

$1,414,695 160,000 888,485 $2,463,180 91,000 $2,554,180

$404,106

$47,727

($37,241)

($537,590)

410,588 5,984 379,331

379,331 (158,259)

Excess Revenues Over (Under) Expenditures

Adopted Budget FY 2022-23

City of Independence, MO

Tourism Fund (004)

Schedule 7 Governmental Funds Tourism Fund (004) Comparison of Revenues, Expenditures and Change in Fund Balance FY 2020-21 Actual Expenditures

FY 2021-22 Adopted Budget

FY 2021-22 Estimated Expenditures

FY 2022-23 Adopted Budget

Revenues Transient Guest Tax American Rescue Plan (ARP) Charges for Services Investment Income Other Total All Other

$1,321,757 1,447 24,461 1,447 $1,349,112

$1,652,283 150,000 26,593 5,050 $1,833,926

$1,800,000 15,000 22,560 12,684 $1,850,244

$1,975,000 32,000 25,050 12,050 $2,044,100

Transfers In from Other Funds Total Revenues

$1,349,112

$1,833,926

$1,850,244

$2,044,100

Expenditures Salary & Benefits Retiree Health Insurance Operating Expenses Equipment Operating Expenditures Capital Improvements Debt Service Transfers Out Total Expenditures

670,036 16,498 820,213 8,882 $1,515,629 27,195 $1,542,824

773,307 19,000 798,298 $1,590,605 480,000 240,092 $2,310,697

581,000 31,000 820,052 $1,432,052 240,374 $1,672,426

1,004,782 796,465 $1,801,247 908,000 $2,709,247

Excess Revenues Over (Under) Expenditures

($193,712)

($476,771)

$177,818

($665,147)

752,469 14,190 944,477

944,477 279,330

Adopted Budget FY 2022-23

City of Independence, MO

Community Develop ment Block Grant (008)

Schedule 7 Governmental Funds Community Development Block Grant (008) Comparison of Revenues, Expenditures and Change in Fund Balance FY 2020-21 Actual Expenditures

FY 2021-22 Adopted Budget

FY 2021-22 Estimated Expenditures

FY 2022-23 Adopted Budget

Revenues Federal Grant Total Revenues

$1,105,772 $1,105,772

$1,605,692 $1,605,692

$1,689,389 $1,689,389

$800,000 $800,000

Expenditures Salary & Benefits Retiree Health Insurance Operating Expenses Equipment Operating Expenditures Capital Improvements Debt Service Transfers Out Total Expenditures

$138,071 960,829 5,375 $1,104,275 $1,104,275

$126,903 1,494,797 $1,621,700 $1,621,700

$113,068 1,576,321 $1,689,389 $1,689,389

$136,227 663,773 $800,000 $800,000

$1,497

($16,008)

(96,680) 28,467 (68,213)

(68,213) (68,213)

(1) Unassigned fund balance is per March 2022 financial statements.

Adopted Budget FY 2022-23

City of Independence, MO

HOME Grant - Rental Rehabilitatio n (009)

Schedule 7 Governmental Funds HOME Grant - Rental Rehabilitation (009) Comparison of Revenues, Expenditures and Change in Fund Balance FY 2020-21 Actual Expenditures

FY 2021-22 Adopted Budget

FY 2021-22 Estimated Expenditures

FY 2022-23 Adopted Budget

Revenues Federal Grant Total Revenues

$415,963 $415,963

$482,477 $482,477

$465,330 $465,330

Expenditures Salary & Benefits Retiree Health Insurance Operating Expenses Equipment Operating Expenditures Capital Improvements Debt Service Transfers Out Total Expenditures

$65,240 50,188 516,443 $631,871 $631,871

$57,707 30,697 437,750 $526,154 $526,154

$57,200 43,900 364,230 $465,330 $465,330

$42,655 27,145 395,530 $465,330 $465,330

Excess Revenues Over (Under) Expenditures

($215,908)

($43,677)

(401,485) (401,485)

Adopted Budget FY 2022-23

City of Independence, MO

Grant Fund (01 5)

Schedule 7 Governmental Funds Grant Fund (015) Comparison of Revenues, Expenditures and Change in Fund Balance FY 2020-21 Actual Expenditures

FY 2021-22 Adopted Budget

FY 2021-22 Estimated Expenditures

FY 2022-23 Adopted Budget

$4,222,223 196,311 1,544 $4,420,078

$1,343,409 105,103 $1,448,512

$2,645,405 186,009 178 $2,831,592

$2,311,280 109,023 $2,420,303

Transfers In from Other Funds Total Revenues

55 $4,420,133

$1,448,512

$2,831,592

$2,420,303

Expenditures Salary & Benefits Retiree Health Insurance Operating Expenses Equipment Operating Expenditures Capital Improvements Debt Service Transfers Out Total Expenditures

$1,669,007 2,804,383 202,399 $4,675,789 $4,675,789

$913,042 511,500 12,000 $1,436,542 $1,436,542

$2,431,236 1,196,658 26,947 $3,654,841 $3,654,841

$813,664 1,192,795 67,200 $2,073,659 $2,073,659

Excess Revenues Over (Under) Expenditures

($255,656)

$11,970

($823,249)

$346,644

(338,049) (1,161,298)

(1,161,298) (814,654)

Revenues Federal & State Grants Charges for Services Other Total Revenues

Adopted Budget FY 2022-23

City of Independence, MO

Enterp rise Fund s Power and Ligh t Fu nd (020)

Schedule 8 Enterprise Funds Power and Light Fund (020) Comparison of Revenues, Expenditures and Change in Available Resources FY 2020-21 Actual Expenditures

FY 2021-22 Adopted Budget

FY 2021-22 Estimated Expenditures

FY 2022-23 Adopted Budget

$122,647,708 567,061 30,600 1,300 276,215 1,056,180 2,079,540 602,874 5,026,090 $132,287,568

$130,609,070 1,106,786 280,151 340,239 715,639 1,828,147 202,902 5,000,000 $140,082,934

$132,560,000 1,000,000 28,800 2,700 266,000 652,000 1,821,000 117,925 5,030,000 $141,478,425

$131,606,000 1,000,000 33,000 1,000 276,000 15,700 2,011,000 118,000 7,000,000 $142,060,700

Transfers In Special Item Resources from closed projects Total Revenues

$132,287,568

$140,082,934

$141,478,425

$142,060,700

Expenditures Salary and Benefits Retiree Health Insurance Operating Expenses Equipment Operating Expenditures Capital Improvements Debt Service Contingencies Transfers Out Total Expenditures

$27,187,832 1,278,379 97,102,973 916,659 126,485,843 8,793,923 20,992,639 12,602,965 $168,875,370

$28,188,152 1,499,000 87,731,734 1,617,600 119,036,486 6,003,956 9,992,712 275,000 13,000,000 $148,308,154

$28,255,100 1,351,000 82,052,314 1,044,939 112,703,353 7,832,576 10,048,118 13,000,000 $143,584,047

$28,729,037 1,460,000 82,559,940 1,400,225 114,149,202 5,305,000 7,896,466 100,000 13,000,000 $140,450,668

Excess Revenues Over (Under) Expenditures

($36,587,802)

($8,225,220)

($2,105,622)

$1,610,032

Beginning Available Resources

49,849,263

47,743,641

Cancellation of Prior Year Encumbrances Ending Available Resources

47,743,641

49,353,673

Revenues Charges for Services Penalties Connection/Disconnection Charges Temporary Service Rental Income Miscellaneous Interfund Service Charges Investment Income Intergovernmental Other Total All Other

Adopted Budget FY 2022-23

City of Independence, MO

Sanitary Sewer Fund (030)

Schedule 8 Enterprise Funds Sanitary Sewer Fund (030) Comparison of Revenues, Expenditures and Change in Available Resources FY 2020-21 Actual Expenditures Revenues Charges for Services Penalties Investment Income Other Total All Other

FY 2021-22 Adopted Budget

FY 2021-22 Estimated Expenditures

FY 2022-23 Adopted Budget

$36,038,489 126,319 252,921 68,972 36,486,701

$35,151,285 200,000 104,000 7,820 35,463,105

$36,087,000 380,000 325,800 7,900 36,800,700

$35,821,585 200,000 326,000 7,900 36,355,485

Transfers In Special Item Resources from closed projects Total Revenues

10,000 $36,496,701

10,000 $35,473,105

10,000 $36,810,700

10,000 $36,365,485

Expenditures Salary & Benefits Retiree Health Insurance Operating Expenses Equipment Operating Expenditures Capital Improvements Debt Service Contingencies Transfers Out Total Expenditures

$5,186,090 315,950 12,722,510 835,761 19,060,311 1,278,787 6,272,220 3,532,360 $30,143,678

$6,302,780 370,000 15,066,155 424,500 22,163,435 3,925,000 6,288,332 3,596,612 $35,973,379

$5,722,079 321,946 14,221,559 422,200 20,687,784 800,000 6,288,400 3,596,612 $31,372,796

$6,796,986 348,000 16,879,691 593,000 24,617,677 1,750,000 6,239,100 3,596,612 $36,203,389

6,353,023

(500,275)

5,437,904

162,096

26,265,638 31,703,542

31,703,542 31,865,638

Excess Revenues Over (Under) Expenditures

Cancellation of Prior Year Encumbrances Ending Available Resources (1) Unassigned fund balance is per March 2022 financial statements.

Adopted Budget FY 2022-23

City of Independence, MO

Water Fund (040)

Schedule 8 Enterprise Funds Water Fund (040) Comparison of Revenues, Expenditures and Change in Available Resources FY 2020-21 Actual Expenditures Revenues Charges for Services Penalties Connection/Disconnection Charges Returned Check Charges Rental Income Miscellaneous Interfund Service Charges Investment Income Intergovernmental Other Total All Other

FY 2021-22 Adopted Budget

FY 2021-22 Estimated Expenditures

FY 2022-23 Adopted Budget

$32,407,040 84,806 5,642 16,520 84,642 49,705 2,149,142 648,452 150,168 $35,596,117

$32,720,000 120,000 12,000 23,000 85,000 1,000 1,392,092 539,138 1,000 $34,893,230

$32,138,000 100,000 12,000 23,000 85,000 12,000 1,392,084 603,100 15,700 $34,380,884

$32,165,000 100,000 12,000 23,000 85,000 10,000 3,300,500 657,138 16,700 $36,369,338

$35,596,117

$34,893,230

$34,380,884

$36,369,338

Expenditures Salary & Benefits Retiree Health Insurance Operating Expenses Equipment Operating Expenditures Capital Improvements Debt Service Contingencies Transfers Out Total Expenditures

$7,902,770 297,128 13,599,447 728,258 22,527,603 2,244,444 2,516,471 3,119,912 $30,408,430

$9,170,888 337,000 15,823,028 1,072,318 26,403,234 6,420,000 2,523,363 125,000 3,200,000 $38,671,597

$8,826,198 336,000 14,118,900 1,080,147 24,361,245 2,982,651 2,523,400 2,938,106 $32,805,402

$9,646,673 364,000 16,975,282 1,134,500 28,120,455 7,800,000 2,526,400 50,000 2,941,000 $41,437,855

Excess Revenues Over (Under) Expenditures

$5,187,687

($3,778,367)

$1,575,482

($5,068,517)

42,313,512 43,888,994

43,888,994 38,820,477

Transfers In Special Item Total Revenues

Beginning Available Resources Cancellation of Prior Year Encumbrances Ending Available Resources (1) Unassigned fund balance is per March 2022 financial statements.

Adopted Budget FY 2022-23

City of Independence, MO

Intern al Service F unds Central Garage Fund (090)

Schedule 9 Internal Service Funds Central Garage Fund (090) Comparison of Revenues, Expenditures and Change in Fund Balance FY 2020-21 Actual Expenditures

FY 2021-22 Adopted Budget

FY 2021-22 Estimated Expenditures

FY 2022-23 Adopted Budget

$1,651,965 5,646 9,068 6,565 $1,673,244

$2,206,668 8,000 $2,214,668

$2,251,700 6,500 $2,258,200

$2,693,100 6,500 281,000 $2,980,600

$1,673,244

$2,214,668

$2,258,200

$2,980,600

Expenditures Salary & Benefits Retiree Health Insurance Operating Expenses Equipment Operating Expenditures Capital Improvements Debt Service Transfers Out Total Expenditures

701,577 30,591 1,216,493 16,119 $1,964,780 $1,964,780

819,345 33,000 1,325,683 39,000 $2,217,028 $2,217,028

738,108 48,000 1,700,900 38,200 $2,525,208 $2,525,208

853,367 52,000 1,995,200 8,000 $2,908,567 $2,908,567

Excess Revenues Over (Under) Expenditures

(291,536)

(2,360)

(267,008)

72,033

(1,334,153) 102,083 (3,447) 1,755,311 252,786

252,786 -

Revenues Charges for Services Miscellaneous Investment Income Other Total All Other Transfers In Total Revenues

Beginning Unassigned Fund Balance Cancellation of Prior Year Encumbrances Change in Other Fund Balance Components Year-End Investment Market Value Adjustment GAAP Components - OPEB and LAGERS Ending Unassigned Fund Balance (1) Unassigned fund balance is per March 2022 financial statements.

324,819

Adopted Budget FY 2022-23

City of Independence, MO

Staywell Health Care Fund (091)

Schedule 9 Internal Service Funds Staywell Health Care Fund (091) Comparison of Revenues, Expenditures and Change in Fund Balance FY 2020-21 Actual Expenditures

FY 2021-22 Adopted Budget

FY 2021-22 Estimated Expenditures

FY 2022-23 Adopted Budget

$17,839,932 4,769 1,387,279 $19,231,980

$15,500,000 3,850,000 4,000 $19,354,000

$18,544,700 4,200 959,100 $19,508,000

$17,859,000 1,000 1,077,000 $18,937,000

$19,231,980

$19,354,000

2,350,000 $21,858,000

3,900,000 $22,837,000

Expenditures Salary & Benefits Retiree Health Insurance Operating Expenses Equipment Operating Expenditures Capital Improvements Debt Service Transfers Out Total Expenditures

$171,600 22,082,878 $22,254,478 $22,254,478

$187,200 19,166,120 $19,353,320 $19,353,320

$561,700 21,307,200 $21,868,900 $21,868,900

$568,500 22,268,500 $22,837,000 $22,837,000

Excess Revenues Over (Under) Expenditures

($3,022,498)

$680

($10,900)

289,505 135,290 413,895

413,895 413,895

Revenues Charges for Services American Rescue Plan (ARP) Investment Income Other Total Revenues Transfers In Total Revenues

Adopted Budget FY 2022-23

City of Independence, MO

Workers’ Compensation Fund (092)

Schedule 9 Internal Service Funds Workers' Compensation Fund (092) Comparison of Revenues, Expenditures and Change in Fund Balance FY 2020-21 Actual Expenditures

FY 2021-22 Adopted Budget

FY 2021-22 Estimated Expenditures

FY 2022-23 Adopted Budget

Revenues Charges for Services Miscellaneous Investment Income Other Total Revenues

$3,558,840 38,605 2,434 1,102 $3,600,981

$4,625,000 $4,625,000

$4,625,000 5,100 $4,630,100

$4,450,900 6,000 $4,456,900

Expenditures Salary & Benefits Retiree Health Insurance Operating Expenses Equipment Operating Expenditures Capital Improvements Debt Service Transfers Out Total Expenditures

$13,593 3,519,978 $3,533,571 $3,533,571

$13,778 4,602,000 2,000 $4,617,778 $4,617,778

$13,400 2,895,000 $2,908,400 $2,908,400

$0 4,558,654 $4,558,654 $4,558,654

Excess Revenues Over (Under) Expenditures

$67,410

$7,222

$1,721,700

($101,754)

Beginning Unassigned Fund Balance Cancellation of Prior Year Encumbrances Change in Other Fund Balance Components Year-End Investment Market Value Adjustment

(8,356,420) 469,629 -

(6,165,091) -

Ending Unassigned Fund Balance

(6,165,091)

(6,266,845)

(1) Unassigned fund balance is per March 2022 financial statements.

Adopted Budget FY 2022-23

City of Independence, MO

Risk Management Fund (093)

Schedule 9 Internal Service Funds Risk Management Fund (093) Comparison of Revenues, Expenditures and Change in Fund Balance FY 2020-21 Actual Expenditures Revenues Charges for Services Miscellaneous Investment Income Other Total All Other

FY 2021-22 Adopted Budget

FY 2021-22 Estimated Expenditures

FY 2022-23 Adopted Budget

$2,991,000 13 14,748 $3,005,761

$2,995,000 $2,995,000

$2,995,000 22,300 $3,017,300

$3,196,000 23,000 $3,219,000

Issuance of Debt Transfers In from Other Funds Total Revenues

$3,005,761

$2,995,000

$3,017,300

$3,219,000

Expenditures Salary & Benefits Retiree Health Insurance Operating Expenses Equipment Total Expenditures Capital Improvements Debt Service Transfers Out Total Expenditures

$13,593 2,216,940 $2,230,533 $2,230,533

$13,778 2,980,000 $2,993,778 $2,993,778

$13,900 1,905,400 $1,919,300 $1,919,300

$0 2,938,292 $2,938,292 $2,938,292

Excess Revenues Over (Under) Expenditures

$775,228

$1,222

$1,098,000

$280,708

1,345,764 2,443,764

2,443,764 2,724,472

Adopted Budget FY 2022-23

City of Independence, MO

Enterprise Resource Plann ing (E RP) Fund (09 5)

Schedule 9 Internal Service Funds Enterprise Resource Planning (ERP) Fund (095) Comparison of Revenues, Expenditures and Change in Fund Balance FY 2020-21 Actual Expenditures

FY 2021-22 Adopted Budget

FY 2021-22 Estimated Expenditures

FY 2022-23 Adopted Budget

$1,430,000 $1,430,000

$2,200,000 $2,200,000

$10,506,740 $10,506,740

2,775,613 $4,205,613

$2,200,000

$10,506,740

Expenditures Salary & Benefits Retiree Health Insurance Operating Expenses Equipment Total Expenditures Capital Improvements Debt Service Transfers Out Total Expenditures

$561,912 970,596 4,596,316 $6,128,824 $6,128,824

$655,218 1,147,200 50,000 $1,852,418 $1,852,418

$627,000 125,000 2,000 $754,000 $754,000

$5,575,572 268,000 4,476,314 142,500 $10,462,386 $10,462,386

Excess Revenues Over (Under) Expenditures

($1,923,211)

$347,582

$1,446,000

$44,354

1,350,925 796 (45,193) 2,752,528

2,752,528 2,752,528

Revenues Charges for Services Miscellaneous Intergovernmental Investment Income Other Total All Other Transfers In from Other Funds Proceeds from capital lease Total Revenues

(1) Unassigned fund balance is per March 2022 financial statements. (2) Fund 095 was used to establish Finance and Administration as an Internal Service Fund in FY 2022-23.

Adopted Budget FY 2022-23

City of Independence, MO

Per sonn el – Total Ful l-Tim e Equi valent Emplo yees

Schedule 10 Full-Time Equivalent Employees

Department

FY 2020-21 Adopted Budget

FY 2021-22 Adopted Budget

FY 2022-23 Adopted Budget

Community Services Community Development Health and Animal Services Parks, Recreation, and Tourism

123.04 36.10 24.35 71.59

141.62 37.40 32.75 71.47

143.31 37.40 31.60 74.31

Finance and Administration Finance and Administration Human Resources Law Technical Services

32.50 15.00 4.00 2.50 11.00

40.35 14.50 6.00 2.00 17.85

50.53 19.63 8.00 1.40 21.50

Municipal Services Municipal Services Central Garage Sanitary Sewer Street Maintenance Stormwater

130.89 20.45 0.00 63.64 33.00 13.80

148.60 23.64 9.30 69.83 28.90 16.93

154.33 22.78 9.30 74.20 27.05 21.00

Policy and Leadership Office of the City Manager Offices of the Mayor and City Council

19.83 7.83 12.00

18.50 6.50 12.00

17.50 6.50 11.00

Public Safety Fire Municipal Court Police

491.50 179.50 13.64 298.36

517.17 178.50 14.34 324.33

537.17 198.50 14.34 324.33

Utilities Power and Light Water

272.54 176.80 95.74

282.78 184.22 98.56

273.17 175.58 97.59

Total Full-Time Equivalent

1,074.80

1,149.02

1,176.01

Notes: FY 2020-21 FTE does not include Internal Service Funds headcount. FY 2020-21 reduction in FTE is due to positions frozen during COVID-19. FY 2021-22 includes part-time corrections to more accurately show hours worked, and the activation of previously frozen positions.

Adopted Budget FY 2022-23

City of Independence, MO

Per sonn el – Citywid e Salary & Benefit s Cityw ide Salary and Benefits Summary

Schedule 10 Citywide Salary and Benefits Summary FY 2020-21 Actual Expenditures

FY 2021-22 Adopted Budget

FY 2021-22 Estimated Expenditures

FY 2022-23 Adopted Budget

Personnel Expenditures - Citywide Salary and Employee Pays Health and Dental Insurance LAGERS Other Employee Benefits Overtime Retiree Insurance Workers Compensation Total

$71,935,720

$77,770,987

$73,695,523

$82,143,307

11,452,217 14,351,780 5,851,482 5,445,204 5,357,420 3,701,685 $118,095,508

12,870,539 16,139,274 5,998,171 3,267,312 6,203,000 4,625,000 $126,874,283

12,999,040 16,057,333 5,656,808 4,325,192 5,787,246 4,939,239 $123,460,381

14,540,965 17,962,028 6,478,809 3,434,500 6,231,000 4,465,900 $135,256,509

$38,852,259

$39,724,047

$38,438,161

$36,185,621

6,695,889 8,030,773 3,130,621 2,448,939 3,270,335 2,276,210 $64,705,026

7,053,120 8,500,406 3,093,102 1,709,169 3,789,000 2,791,000 $66,659,844

7,307,371 8,859,709 3,167,321 863,700 3,495,700 3,038,019 $65,169,981

7,399,655 8,971,597 3,220,944 1,379,900 3,499,000 2,550,000 $63,206,717

$33,083,461

$38,046,940

$35,257,362

$45,957,686

4,756,328 6,321,007 2,720,861 2,996,265 2,087,085 1,425,475 $53,390,482

5,817,419 7,638,868 2,905,069 1,558,143 2,414,000 1,834,000 $60,214,439

5,691,669 7,197,624 2,489,487 3,461,492 2,291,546 1,901,220 $58,290,400

7,141,310 8,990,431 3,257,865 2,054,600 2,732,000 1,915,900 $72,049,792

Personnel Expenditures - General Fund Salary and Employee Pays Health and Dental Insurance LAGERS Other Employee Benefits Overtime Retiree Insurance Workers Compensation Total

Personnel Expenditures - All Other Funds Salary and Employee Pays Health and Dental Insurance LAGERS Other Employee Benefits Overtime Retiree Insurance Workers Compensation Total Notes: FY 2021-22 represents the cost of full employment, assumes all vacancies are filled, and positions frozen during prior years are funded and filled. FY 2022-23 reflects General Fund vacancy savings and movement of Finance and Administration out of the General Fund.

Adopted Budget FY 2022-23

City of Independence, MO

Total Person nel Bu dgets

Schedule 10 Total Personnel Budgets

Department

FY 2020-21 Actual Expenditures

FY 2021-22 Adopted Budget

FY 2021-22 Estimated Expenditures

FY 2022-23 Adopted Budget

Community Services Community Development Health and Animal Services Parks, Recreation, and Tourism

$3,013,254 1,545,075 4,067,182

$2,935,405 2,335,868 4,609,026

$3,012,414 2,140,860 4,153,900

$3,120,584 $2,341,838 $5,515,102

Finance and Administration Finance and Administration Human Resources Law Technical Services Staywell Health Care Worker's Comp Risk Management ERP

1,263,806 546,626 197,748 800,300 171,600 13,593 13,593 561,912

1,394,807 618,160 318,769 1,095,487 187,200 13,778 13,778 655,218

1,364,700 890,900 197,844 1,054,876 561,700 13,400 13,900 627,000

$2,093,759 $848,325 $195,155 $1,869,191 $568,500 $0 $0 $764,297

Municipal Services Administration Central Garage Street Maintenance Stormwater

1,836,637 701,577 1,497,426 1,267,245

1,772,404 819,345 1,979,913 1,441,072

1,786,728 738,108 1,830,693 1,096,480

$1,805,037 $853,367 $2,029,607 $1,701,139

Policy and Leadership Office of the City Manager Offices of the Mayor and City Council

1,008,205 805,065

1,010,168 829,563

1,049,000 810,600

$905,332 $754,376

Public Safety Fire Municipal Court Police

22,148,220 842,277 30,197,370

22,083,613 954,018 31,941,871

22,929,838 879,000 30,263,517

$24,276,858 $965,296 $33,135,050

Utilities Power and Light Sanitary Sewer Water

27,187,832 5,186,090 7,902,770

28,188,152 6,302,780 9,170,888

28,255,100 5,722,079 8,826,198

$28,729,037 $6,796,986 $9,646,673

$112,775,402

$120,671,283

$118,218,835

$128,915,509

Total

Notes: Excludes Retiree Health Insurance. FY 2022-23 represents the cost of full employment, assumes all vacancies are filled, and positions frozen during prior years are funded and filled.

Adopted Budget FY 2022-23

City of Independence, MO

Department Su mm aries

Community Services

Community Development Director: Tom Scannell

Building

CDBG Administration

Inspections

Development Services

Regulated Industries

Historic Preservation

HOME Administration

Neighborhood Services

Transportation

Adopted Budget FY 2022-23

City of Independence, MO

Community Develop ment

Community Development Department Programs Administration (4401) Neighborhood Services (4411) Development Services (4412) Transportation (4414) Historic Preservation (4420) Building Inspections (4431) Regulated Industries (4460) Grants (4450,4451) CDB Grant (008) HOME Grant (009) Total

FY 2020-21

FY 2021-22

FY 2022-23

Actual Expenditures

Adopted Budget

Estimated Expenditures

Adopted Budget

$343,236 1,038,430 53,276 479,882 33,708 764,536 351,581 902,351 1,104,275 631,871

$418,604 1,089,471 688,689 1,225,875 32,918 878,962 241,665 500,000 1,621,700 526,154

$399,655 1,265,418 749,680 165,293 33,800 908,506 240,652 921,178 1,689,389 465,330

$843,959 1,234,141 764,427 1,327,558 34,189 936,042 247,140 940,000 800,000 465,330

$6,503,146

$7,224,038

$6,838,901

$7,592,786

$2,060,586 952,668 119,207 35,772 2,196,525 560,494 577,894 $6,503,146

$1,898,280 1,037,125 155,000 89,714 3,483,429 456,450 104,040 $7,224,038

$1,909,946 1,102,468 108,000 194,310 3,038,652 382,930 102,595 $6,838,901

$1,949,332 1,171,252 117,000 530,754 3,310,118 414,230 100,100 $7,592,786

$3,864,649 902,351 1,104,275 631,871 $6,503,146

$4,576,184 500,000 1,621,700 526,154 $7,224,038

$3,763,004 921,178 1,689,389 465,330 $6,838,901

$5,387,456 940,000 800,000 465,330 $7,592,786

34.25 0.00 1.30 0.55 36.10

35.65 0.00 1.30 0.45 37.40

35.70 0.00 1.35 0.35 37.40

Department by Expenditure Category Salaries Benefits Retiree Health Insurance Internal Services Professional Services Equipment Other Operating Expenses Total

Department by Fund General Fund (002) Grant Fund (015) CDB Grant (008) HOME Grant (009) Total

Full-Time Equivalent Employees General Fund (002) Grant Fund (015) CDB Grant (008) HOME Grant (009) Total

Adopted Budget FY 2022-23

City of Independence, MO

DEPARTMENT MISSION The purpose of the Community Development Department is to enhance the quality of life in Independence by encouraging public involvement in the planning and creation of quality places in which to live, work, and play.

STRATEGIC PLAN CONNECTION The Code Enforcement Division contributes to the City’s strategic plan by improving customer service and communication with the public through our daily interactions. Code Enforcement is essential in combating blight through corridor sweeps, monitoring known blight areas, and by continuing to recognize and address code violations proactively. The Development Services Division contributes to the City’s strategic plan by updating necessary codes to help stabilize neighborhoods and help residents increase or maintain the value of their properties. In keeping with the Independence for All Strategic Plan, the division has ensured that land use policies provide residents with quality housing opportunities with safe and improved infrastructure. The Division has focused on Growth by supporting and guiding developers seeking to redevelop key corridors in the city with proactive planning and quality engineering. Through the short-term rental program and working with business owners, staff has worked to ensure quality guest facilities that attract visitors to our community. Finally, the division has worked to be Customer-Focused by developing positive working relationships with developers and landowners to improve communication and clarity by guiding applicants through the development process, assist them in navigating the City’s codes, specifications, and permit process and provides interdepartmental communication with the applicant. The Historic Preservation Division strives to provide excellent customer service via assistance from preservation staff inperson, on-site, online, and in prompt responses to email and phone requests for information. The Historic Preservation goals outlined in the Preservation Master Plan promotes growth and improves the quality of life for residents and business owners within our city’s historic districts and throughout the historic built environment. The Building Inspections Division contributes to the City’s strategic plan by improving customer service and communication. More resources have been placed on the City’s website that offer easy step by step instructions for certain types of projects as well as refinements to building permit applications to assist the customers. The demolition of unsightly dangerous buildings and addressing vacant structures though the Vacant Structure Registry Program is crucial in addressing blight. All these measures lead to an increased perception of safety, as well as better and more inviting neighborhoods for our citizens. The Regulated Industries Division contributes to the City’s Strategic Plan goal to improve customer service by putting the right staff in place to provide our service and by updating applications and other documentation to be clearer and to improve the customer experience. The division also contributes to the increase economic prosperity of the community by removing or reducing as many barriers as possible between the business owner and the city services they need to succeed.

Adopted Budget FY 2022-23

City of Independence, MO

Community Develop ment: Ad min istratio n

Community Development Administration

Program by Expenditure Category Salaries Benefits Retiree Health Insurance Internal Services Professional Services Equipment Other Operating Expenses Total

FY 2020-21

FY 2021-22

FY 2022-23

Actual Expenditures

Adopted Budget

Estimated Expenditures

Adopted Budget

$145,781 53,643 119,207 1,518 19,358 3,729 $343,236

$162,274 65,430 155,000 20,200 7,200 8,500 $418,604

$166,100 88,700 108,000 21,200 7,200 8,455 $399,655

$168,850 146,013 117,000 400,096 3,500 8,500 $843,959

$343,236

$418,604

$399,655

$843,959

1.70

1.55

Program by Fund General Fund (002-4401)

Total Full Time Equivalent Positions General Fund (002-4401)

PROGRAM MISSION The mission of Community Development Administration is to lead and direct development policy for the City so that safe, livable and sustainable environments are created and maintained.

Adopted Budget FY 2022-23

City of Independence, MO

Community Develop ment: Neig hborhood Services

Community Development Neighborhood Services Program by Expenditure Category Salary Benefits Retiree Health Insurance Internal Services Professional Services Equipment Other Operating Expenses Total

FY 2020-21 Actual Expenditures

FY 2021-22 Adopted Budget

FY 2021-22 Estimated Expenditures

FY 2022-23 Adopted Budget

$593,406 246,994 19,389 136,161 5,955 36,525

$631,838 280,083 20,350 132,500 4,600 20,100

$647,500 294,800 75,918 222,500 4,100 20,600

$618,532 282,968 50,941 250,000 7,100 24,600

$1,038,430

$1,089,471

$1,265,418

$1,234,141

$1,038,430

$1,089,471

$1,265,418

$1,234,141

9.75

11.00

11.05

Program by Fund General Fund (002-4411)

Total Full Time Equivalent Positions General Fund (002-4411)

MISSION The Neighborhood Services Division strives for partnerships with citizens and businesses to promote and maintain a safe, healthy, and desirable living and working environment through the administration of the Property Maintenance, zoning, and right-of-way codes.

ACCOMPLISHMENTS - Completed 24 Hwy Corridor Code Enforcement Sweep. - Removal and disposal of illegal donation bins. - Started process for adopting International Property Maintenance Code (IPMC). - Removal and disposal of over 40 shopping carts. - Increased the number of proactive cases to 32%

SIGNIFICANT BUDGET CHANGES Salary and benefit change to account for staff realignment and estimated vacancy savings. Increase in equipment and services for new technology that was implemented.

Adopted Budget FY 2022-23

City of Independence, MO

Community Develop ment: Develop ment Services

Community Development Development Services Program by Expenditure Category Salary Benefits Retiree Health Insurance Internal Services Professional Services Equipment Other Operating Expenses Total

FY 2020-21 Actual Expenditures

FY 2021-22 Adopted Budget

FY 2021-22 Estimated Expenditures

FY 2022-23 Adopted Budget

$559,773 258,237 5,441 3,023 26,802

$377,591 275,218 14,580 21,300

$390,800 306,200 29,380 23,300

$404,883 312,150 22,594 3,500 21,300

$853,276

$688,689

$749,680

$764,427

$853,276

$688,689

$749,680

$764,427

8.70

8.85

Program by Fund General Fund (002-4412)

Total Full Time Equivalent Positions General Fund (002-4412)

MISSION The mission of the Development Services Division is to apply City standards, Ordinances, and the Comprehensive Plan to ensure an attractive, safe, and functionally built environment that maintains the vision, values, and priorities of the community.

ACCOMPLISHMENTS Development services completed updating the UDO section on Recommended Trees and Plants for projects requiring landscaping plans. UDO amendments also completed include how administrative adjustment appeals are handled, modernizing the code for electronic message board sign regulations, and a more streamlined process for those requesting variances from sign regulations. Completed the City-Wide Housing Study.

Adopted Budget FY 2022-23

City of Independence, MO

Community Develop ment: Transp ortation

Community Development Transportation

Program by Expenditure Category Salary Benefits Retiree Health Insurance Internal Services Professional Services Equipment Other Operating Expenses Total

FY 2020-21

FY 2021-22

FY 2022-23

Actual Expenditures

Adopted Budget

Estimated Expenditures

Adopted Budget

$0 468,638 11,244 $479,882

$0 1,212,875 13,000 $1,225,875

$0 154,493 10,800 $165,293

$0 6,358 1,313,000 8,200 $1,327,558

$479,882

$1,225,875

$165,293

$1,327,558

0.00

Program by Fund General Fund (002-4414)

Total Full Time Equivalent Positions General Fund (002-4414)

MISSION The purpose of the Transportation function is to provide a rider-focused transit system that provides access to employment, health, educational and social destinations through a fixed route system and paratransit program.

SIGNIFICANT BUDGET CHANGES In FY 2021-22, one-time grants for KCAT ($500,000) and CDBG ($607,000) along with corresponding expenses moved to the grant funds: KCAT to Grant Fund 015 and CBDG to the CDBG Fund, 008. Those expenses are reflected in FY 2022-23 proposed budget in the Transportation org key.

Adopted Budget FY 2022-23

City of Independence, MO

Community Develop ment: H istoric Preservation

Community Development Historic Preservation

Program by Expenditure Category Salary Benefits Retiree Health Insurance Internal Services Professional Services Equipment Other Operating Expenses Total

FY 2020-21

FY 2021-22

FY 2022-23

Actual Expenditures

Adopted Budget

Estimated Expenditures

Adopted Budget

$18,000 12,195 158 1,845 1,510 $33,708

$16,265 11,653 5,000 $32,918

$18,200 10,800 4,800 $33,800

$16,752 11,013 324 1,100 5,000 $34,189

$33,708

$32,918

$33,800

$34,189

0.25

Program by Fund General Fund (002-4420)

Total Full Time Equivalent Positions General Fund (002-4420)

MISSION The Historic Preservation Division assists in cultivating diverse and sustainable places by encouraging community-wide preservation of our irreplaceable, historic built and natural environments through proactive preservation planning, public engagement, and reinvestment in traditional building stock.

ACCOMPLISHMENTS - Continued public outreach/education with free autumn architectural walking tours in September, October, and November 2021. - Hosted a series of in-person events celebrating National Historic Preservation Month, May 2022. - Updated the preservation webpage. - Updated the City Code to bring it into compliance with federal regulations.

Adopted Budget FY 2022-23

City of Independence, MO

Community Develop ment: Building In spections

Community Development Building Inspections Program by Expenditure Category Salary Benefits Retiree Health Insurance Internal Services Professional Services Equipment Other Operating Expenses Total

FY 2020-21 Actual Expenditures

FY 2021-22 Adopted Budget

FY 2021-22 Estimated Expenditures

FY 2022-23 Adopted Budget

$405,691 199,047 5,000 124,456 6,397 23,945 $764,536

$474,103 239,391 18,268 128,800 4,900 13,500 $878,962

$456,500 255,800 41,106 137,000 5,400 12,700 $908,506

$497,166 262,539 34,037 128,800 13,500 $936,042

$764,536

$878,962

$908,506

$936,042

8.00

10.00

Program by Fund General Fund (002-4431)

Total Full Time Equivalent Positions General Fund (002-4431)

MISSION The Building Inspections Division enhances the quality of life in Independence by ensuring that buildings are constructed, utilized, and maintained in a manner that reduces the risk to public health, while ensuring the safety, welfare, and trust of citizens, business owners, and visitors in all elements of construction throughout the city.

ACCOMPLISHMENTS - Demolished 40% more structures than previous year and working toward a 50% increase in the coming fiscal year. - Gained a 40% increase in residential repair permits on dangerous buildings, mainly due to the Vacant Structure Program’s implementation and registering. - Increased gaining compliance of dangerous building structures to 45%.

SIGNIFICANT BUDGET CHANGES Salary and benefit change to account for staff realignment.

Adopted Budget FY 2022-23

City of Independence, MO

Community Develop ment: Regulated Indu stries

Community Development Regulated Industries

Program by Expenditure Category Salary Benefits Retiree Health Insurance Internal Services Professional Services Equipment Other Operating Expenses Total

FY 2020-21

FY 2021-22

FY 2022-23

Actual Expenditures

Adopted Budget

Estimated Expenditures

Adopted Budget

$196,632 118,538 4,424 2,098 29,889 $351,581

$108,868 108,081 16,316 2,000 6,400 $241,665

$112,646 94,100 26,706 2,000 5,200 $240,652

$115,740 105,096 16,404 3,500 6,400 $247,140

$351,581

$241,665

$240,652

$247,140

5.85

4.00

Program by Fund General Fund (002-4460)

Total Full Time Equivalent Positions General Fund (002-4460)

MISSION The purpose of Regulated Industries is to issue licenses and permits to businesses and to inspect said businesses for compliance with City ordinances so that safe, healthy and livable environments are maintained.

ACCOMPLISHMENTS - Revised business license process. - Updated website and forms. - Moved Food Handler classes online. - Revision to Alcoholic Beverage Code. - Implemented new small business fee and adjusted food truck fees.

SIGNIFICANT BUDGET CHANGES The Health Inspector positions and food handler positions were moved from this Community Development to the Health and Animal Services Department.

Adopted Budget FY 2022-23

City of Independence, MO

Community Develop ment: Grants

Community Development Grants

Program by Expenditure Category Salary Benefits Retiree Health Insurance Internal Services Professional Services Equipment Other Operating Expenses Total

FY 2020-21

FY 2021-22

FY 2022-23

Actual Expenditures

Adopted Budget

Estimated Expenditures

Adopted Budget

$1,844 162 900,040 305

$0 500,000 -

$0 921,178 -

$0 940,000 -

$902,351

$500,000

$921,178

$940,000

$902,351

$500,000

$921,178

$940,000

0.00

Program by Fund Grant Fund (015-4450, 4451)

Total Full Time Equivalent Positions Grant Fund (015-4450, 4451)

SIGNIFICANT BUDGET CHANGES In FY 2021-22, one-time grants using CDBG-CV funds ($607,507) and CARES funds ($321,000), along with corresponding expenses moved to the grant funds: COVTS to Grant Fund 015 and CDBG to the CDBG Fund, 008. Those expenses are reflected in FY 2022-23 proposed budget in the Transportation org key.

Adopted Budget FY 2022-23

City of Independence, MO

Community Develop ment: Commun ity Develop ment Block Grant (CBDG)

Community Development Community Development Block Grant (CBDG) Program by Expenditure Category

FY 2020-21 Actual Expenditures

FY 2021-22 Adopted Budget

FY 2021-22 Estimated Expenditures

FY 2022-23 Adopted Budget

Salary Benefits Retiree Health Insurance Internal Services Professional Services Equipment

$95,071 43,000 517,690 5,375

$86,140 40,763 1,483,557 -

$80,000 33,068 1,565,081 -

$97,222 39,005 654,673 -

Other Operating Expenses Total

443,139 $1,104,275

11,240 $1,621,700

11,240 $1,689,389

9,100 $800,000

$1,104,275

$1,621,700

$1,689,389

$800,000

1.30

1.35

Program by Fund Community Development Block Grant (008)

Total Full Time Equivalent Positions Community Development Block Grant (008)

MISSION The mission of the Community Development Block Grant (CDBG) Program is to improve the quality of life of low- and moderate-income residents living in Independence by providing for the availability, affordability, and sustainability of suitable living environments, decent housing, and economic opportunities.

ACCOMPLISHMENTS - Updated CDBG/HOME webpage to be more user friendly

100

Adopted Budget FY 2022-23

City of Independence, MO

Community Develop ment: HO ME Grant

Community Development HOME Grant Program by Expenditure Category Salary Benefits Retiree Health Insurance Internal Services Professional Services Equipment Other Operating Expenses Total

FY 2020-21 Actual Expenditures

FY 2021-22 Adopted Budget

FY 2021-22 Estimated Expenditures

FY 2022-23 Adopted Budget

$44,388 20,852 49,382 516,443 806 $631,871

$41,201 16,506 25,697 437,750 5,000 $526,154

$38,200 19,000 38,400 364,230 5,500 $465,330

$30,187 12,468 23,645 395,530 3,500 $465,330

$631,871

$526,154

$465,330

0.55

0.45

0.35

Program by Fund HOME Fund (009)

Total Full Time Equivalent Positions HOME Fund (009)

MISSION The purpose of the HOME Investment Partnerships Program is to improve the quality of life in Independence by addressing the unmet housing needs of very low, low, and moderate income persons.

101

Adopted Budget FY 2022-23

City of Independence, MO

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102

Adopted Budget FY 2022-23

City of Independence, MO

Health and Animal Services

Health and Animal Services Director: Christina Heinen

Animal Services

Environmental Services

Animal Shelter

Health Services

103

Adopted Budget FY 2022-23

City of Independence, MO

Health and Animal Services Department Programs Animal Services Animal Services (4705,4520) Animal Shelter (010)

FY 2020-21 Actual Expenditures

FY 2021-22 Adopted Budget

FY 2021-22 Estimated Expenditures

FY 2022-23 Adopted Budget

$977,287 820,620

$884,518 728,545

$948,917 677,310

$1,045,512 769,213

$1,797,907

$1,613,063

$1,626,227

$1,814,725

Environmental Services (005-4746)

147,895

346,104

291,154

370,551

Health Services (4745,4755)

119,842

808,291

811,188

828,582

$267,737

$1,154,395

$1,102,342

$1,199,133

$2,065,644

$2,767,458

$2,728,569

$3,013,858

$1,138,081 406,994 56,553 36,666 35,252 2,106 389,992 $2,065,644

$1,655,764 680,104 64,000 23,904 0 20,000 323,686 $2,767,458

$1,644,860 496,000 56,000 114,653 189,600 1,838 225,618 $2,728,569

$1,621,063 720,775 61,000 121,300 186,000 11,380 292,340 $3,013,858

$69,878 1,070,318 820,620 104,828 $2,065,644

$0 1,663,192 728,545 375,721 $2,767,458

$0 1,673,933 677,310 377,326 $2,728,569

$0 1,779,148 769,213 465,497 $3,013,858

Total Health Department

Total Department Total

Department by Expenditure Category Salaries Benefits Retiree Health Insurance Internal Services Professional Services Equipment Other Operating Expenses Total

Department by Fund General Fund (002) Property Tax Levy (005) Animal Shelter Fund-Use Tax (010) Health Services Grants (015) Total

104

Adopted Budget FY 2022-23

Full-Time Equivalent Employees

City of Independence, MO

FY 2020-21 Actual Expenditures

General Fund (002) Property Tax Levy (005) Animal Shelter Fund-Use Tax (010) Health Services Grants (015) Total

FY 2021-22 Adopted Budget

0.00 11.00 15.35 0.00 26.35

0.00 12.60 13.85 5.00 31.45

FY 2021-22 Estimated Expenditures 0.00 10.60 13.85 5.00 29.45

FY 2022-23 Adopted Budget 0.00 12.90 14.00 4.70 31.60

DEPARTMENT MISSION Our mission is to protect and promote health and safety and prevent disease and injury for the residents and visitors in our community through a variety of programs and services.

SIGNIFICANT OPERATIONAL CHANGES Stood up the health side of the department during a pandemic

STRATEGIC PLAN CONNECTION Customer-Focused: Improve customer service: continue to use social media to provide responses to customers/citizens Financially Sustainable: Identify and capture funding for the Health Department Quality: Identify strategies to improve and expand resources, such as Crisis Intervention Teams, for mental health needs Quality: Enhance public health Quality: Improve community outreach and good news stories

105

Adopted Budget FY 2022-23

City of Independence, MO

Health and Animal Services: An imal Services

Health and Animal Services Animal Services

Program by Expenditure Category Salaries Benefits Retiree Health Insurance Internal Services Professional Services Equipment Other Operating Expenses Total

FY 2020-21

FY 2021-22

FY 2022-23

Actual Expenditures

Adopted Budget

Estimated Expenditures

Adopted Budget

$466,098 168,839 34,546 26,447 281,357 $977,287

$416,636 194,596 273,286 $884,518

$392,400 197,500 60,617 107,000 191,400 $948,917

$421,232 219,335 77,500 107,000 6,885 213,560 $1,045,512

$495 976,792 $977,287

$0 884,518 $884,518

$0 948,917 $948,917

$0 1,045,512 $1,045,512

9.00

7.10

Program by Fund General Fund (002-4520) Health Property Tax Levy (005-4705) Total

Total Full Time Equivalent Positions PROGRAM MISSION

Our mission is to protect the safety and welfare of people and animals in our community by promoting an environment of responsible pet ownership. Basic animal services, such as animal control, are provided through funding from the Health and Recreation levy, and fees for services.

ACCOMPLISHMENTS - Animal services officers handled 4,695 calls for service

106

Adopted Budget FY 2022-23

City of Independence, MO

Health and Animal Services: An imal Shelter Use Tax

Health and Animal Services Animal Shelter Use Tax

Program by Expenditure Category Salary Benefits Retiree Health Insurance Internal Services Professional Services Equipment Other Operating Expenses Total

FY 2020-21

FY 2021-22

FY 2022-23

Actual Expenditures

Adopted Budget

Estimated Expenditures

Adopted Budget

$591,004 220,056 9,560

$513,090 215,455 -

$472,200 202,200 2,910

$512,832 255,181 1,200

$820,620

$728,545

$677,310

$769,213

$820,620

$728,545

$677,310

$769,213

15.35

13.85

14.00

Program by Fund Animal Shelter Use Tax (010-4710)

Total Full Time Equivalent Positions MISSION

Our mission is to protect the safety and welfare of people and animals in our community by promoting an environment of responsible pet ownership. This cost center provides for the operations of the regional animal shelter through funding from the Proposition P use tax.

ACCOMPLISHMENTS - Maintained no-kill shelter status with a live-release rate of 93.9%. - Continued a Trap, Neuter, Release (TNR) program that processed 218 cats - Increased Facebook followers by 6,194 to 7,271.

107

Adopted Budget FY 2022-23

City of Independence, MO

Health and Animal Services: En vironmen tal Services

Health and Animal Services Environmental Services

Program by Expenditure Category Salary Benefits Retiree Health Insurance Internal Services Professional Services Equipment Other Operating Expenses Total

FY 2020-21

FY 2021-22

FY 2022-23

Actual Expenditures

Adopted Budget

Estimated Expenditures

Adopted Budget

$48,006 11,528 2,120 86,241

$188,291 60,955 64,000 12,158 20,700

$183,400 61,600 42,290 74 3,790

$241,411 88,850 18,800 21,490

$147,895

$346,104

$291,154

$370,551

$69,383 78,512 $147,895

$0 346,104 $346,104

$0 291,154 $291,154

$0 370,551 $370,551

2.00

4.30

Program by Fund General Fund (002-4740) Health Property Tax Levy (005-4746) Grant Fund (015-4753) Total

Total Full Time Equivalent Positions MISSION

Our mission is to promote general health and well-being as well as foster healthy and safe communities. Our specialists strive to incorporate not just policies but practices to reduce hazardous environments in our community.

ACCOMPLISHMENTS - Performed 2,200 inspections of permitted establishments

108

Adopted Budget FY 2022-23

City of Independence, MO

Health and Animal Services: Health Services

Health and Animal Services Health Services Program by Expenditure Category Salary Benefits Retiree Health Insurance Internal Services Professional Services Equipment Other Operating Expenses Total

FY 2020-21 Actual Expenditures

FY 2021-22 Adopted Budget

FY 2021-22 Estimated Expenditures

FY 2022-23 Adopted Budget

$32,973 6,571 56,553 8,805 2,106 12,834 $119,842

$537,747 209,098 11,746 20,000 29,700 $808,291

$596,860 34,700 56,000 11,746 82,600 1,764 27,518 $811,188

$445,588 157,409 61,000 25,000 79,000 4,495 56,090 $828,582

$93,526 26,316 $119,842

$432,570 375,721 $808,291

$433,862 377,326 $811,188

$363,085 465,497 $828,582

0.00 0.00 0.00

3.50 5.00 8.50

1.50 5.00 6.50

1.50 4.70 6.20

Program by Fund Health Property Tax Levy (005-4745) Grant Fund (015-4750, 4755) Total

Total Full Time Equivalent Positions Health Property Tax Levy (005-4745) Grant Fund (015-4750, 4755) Total

MISSION Our mission is to protect the health, safety, and welfare of our community using disease surveillance systems, community education, and maintaining partnerships in our community.

ACCOMPLISHMENTS - Administered over 24,000 vaccines, utilizing staff and volunteers - Received over $1 million in grants to support the department

SIGNIFICANT BUDGET CHANGES - $300,000 in remaining ARPA funds allocation approved as a budget package

109

Adopted Budget FY 2022-23

City of Independence, MO

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110

Adopted Budget FY 2022-23

City of Independence, MO

Parks, Recreation and Tourism Parks|Recreation|Tourism Director: Morris Heide Park Services

Recreation

Attraction Services

Athletic Fields and Courts

Adventure Oasis Water Park

Historic Sites

Cemetery Maintenance

Family Programs and Events

National Frontier Trails Museum

Historic Sites Maintenance

George Owens Nature Park

Tourism Marketing

Park Facilities Maintenance

Independence Uptown Market

Visitor Services and Promotions

and Security Parks and Grounds Maintenance

Palmer Senior

Parks and Grounds Maintenance - PST

Roger T. Sermon Community Center

Right of Way Maintenance

Truman Memorial Building

Adult Center

111

Adopted Budget FY 2022-23

City of Independence, MO

Parks, Recreation, and Tourism Department Programs

FY 2020-21 Actual Expenditures

FY 2021-22 Adopted Budget

FY 2021-22 Estimated Expenditures

FY 2022-23 Adopted Budget

$515,233 75,601 633,185 101,100 47,818 57,762 97,371 102,842 113,251 1,317,261 186,398 173,593 176,445 297,968 104,237 266,829 594,144 1,072,685 169,882 4,785 268,277 196,430 18,256 1,193,314 330,715 56,897 $8,172,278

$463,043 80,359 819,784 149,622 49,900 149,694 129,217 136,306 121,179 1,751,313 221,971 307,185 232,809 667,057 151,757 273,799 768,045 786,704 448,986 258,417 336,590 986,000 207,214 240,092 $9,737,043

$565,009 81,550 833,465 151,655 66,326 113,497 93,000 153,315 110,225 1,640,979 183,895 242,511 201,429 753,684 121,206 269,198 647,000 754,773 283,099 281,630 112,550 164,892 455,374 53,200 $8,333,462

$1,378,243 124,541 523,131 180,870 256,395 1,357,334 388,357 373,050 185,775 807,141 145,004 466,655 754,464 422,160 777,425 476,393 125,269 625,481 296,239 1,992,000 $11,655,927

$2,811,193 1,255,989 105,796 332,139 532,069 21,785 2,725,696 $7,784,666 330,715 56,897

$3,194,301 1,414,725 108,000 559,919 1,068,134 1,958,658 $8,303,737 986,000 240,092 207,214

$2,847,100 1,306,800 176,000 529,228 1,017,879 124,575 1,823,306 $7,824,888 455,374 53,200

$3,781,635 1,733,467 175,000 1,042,000 1,247,635 115,900 1,568,290 $9,663,927 1,992,000 -

$8,172,278

$9,737,043

$8,333,462

$11,655,927

Parks Administration (6071) Park Maintenance Admin (6072) Parks & Grounds Maintenance (6073) Cemetery Maintenance (6074) Recreation/Facility Administration (6075) Senior Adult Services (6076) Roger T. Sermon Community Ctr. (6077) George Owens Nature Park (6078) Wellness (6079) Park Facilities Maint.& Sec. (6041) Truman Memorial Building (6042) Palmer Senior Adult Center (6043) Programs and Events (6044) Adventure Oasis Water Park (6045) Uptown Market (6047) Sermon Center (6048) Athletic Fields and Courts (6046) Tourism Marketing & Promotions (6061) Museum Operations (6062) Historic Sites (6063) Tourism Sales & Services (6064) Parks & Grounds Maint - PST (6049) Right of Way Maintenance (6014) Non-Departmental Grants Capital Projects Debt Service Transfer Out Total

Department by Expenditure Category Salaries Benefits Retiree Health Insurance Internal Services Professional Services Equipment Other Operating Expenses Total - Operations & Maintenance Capital Improvements Transfer Out Debt Total - All Expenditures 112

Adopted Budget FY 2022-23

City of Independence, MO

Department by Fund General Fund (002) Parks Health & Rec Levy Fund (007) Parks Improvement Sales Tax Fund (012) Tourism Fund (004) Grants Fund (015) Total

$0 1,744,163 3,691,977 1,542,824 1,193,314

$0 2,099,104 5,087,150 2,550,789 -

$164,892 2,168,042 4,328,102 1,672,426 -

$296,239 2,554,180 6,096,261 2,709,247 -

$8,172,278

$9,737,043

$8,333,462

$11,655,927

0.00 24.83 37.80 14.96 0.00 77.59

0.00 26.40 33.46 11.62 0.00 71.48

3.00 26.40 33.46 11.62 0.00 74.48

3.00 16.40 40.16 14.75 0.00 74.31

Full-Time Equivalent Employees* General Fund (002) Parks Health & Rec Levy Fund (007) Parks Improvement Sales Tax Fund (012) Tourism Fund (004) Grants Fund (015) Total

DEPARTMENT MISSION The mission of Parks, Recreation and Tourism is to provide quality leisure, recreational, and educational opportunities for visitors to and residents of Independence.

SIGNIFICANT OPERATIONAL CHANGES New director named in October 2021 Combined part-time & seasonal positions into full-time positions to improve customer service Fully implementing ROW maintenance program Streamlined budget cost centers to more accurately reflect true costs of operations Returning to full schedule, pre-Covid operations at recreation centers, NFTM & historic sites

STRATEGIC PLAN CONNECTION The Department improves quality of life for residents and visitors through innovative use of facilities, parks and green spaces, and intentionally planned activities, programs, tours and historical education, all suitable for varying interests and age groups. Department staff improves customer experiences and service through trend analyses, timely responses to requests and concerns, routine inspections of playground equipment and other amenities, regular mowing and maintenance schedules, and planned future renovation and replacement of displays, equipment and facilities to maintain a welcoming and attractive destination for visitors. Note: Budgeted amounts for tourism fund do not match the budget ordinance as there were amendments to the budget at the time of the adoption reducing expenditures as follows:

113

Adopted Budget FY 2022-23

City of Independence, MO

Parks, Recreation and Tourism: Adminis tration

Parks, Recreation, and Tourism Administration

Program by Expenditure Category Salaries Benefits Retiree Health Insurance Internal Services Professional Services Equipment Other Operating Expenses Total

FY 2020-21

FY 2021-22

FY 2022-23

Actual Expenditures

Adopted Budget

Estimated Expenditures

Adopted Budget

$181,040 83,440 71,042 98,010 29,601 52,099 $515,233

$164,555 95,820 30,000 84,849 58,299 29,520 $463,043

$125,700 86,300 145,000 84,849 83,914 39,246 $565,009

$280,467 284,411 160,000 619,000 34,365 $1,378,243

$515,233

$463,043

$565,009

$1,378,243

2.66

2.35

4.00

Program by Fund Parks Levy Fund (007-6071)

Total Full Time Equivalent Positions MISSION

Administration oversees the various divisions within the department to promote the city as a quality place to visit and reside by providing quality historic sites, parks, recreation facilities, tour packages, and various types of programs and events.

ACCOMPLISHMENTS New director was named in October 2021. Promoted 2 manager-level positions to assistant director level and eliminated both manager level positions

SIGNIFICANT BUDGET CHANGES Combined personnel charges previously split among orgs into 1 org for efficiency and accurate reporting Consolidated all ERP Interfund charges for the department into this administrative org Added Fiscal Administrator to analyze revenues and expenses and assist with budgeting of dept funds

114

Adopted Budget FY 2022-23

City of Independence, MO

Parks, Recreation and Tourism: Parks Maintenance Admin istration

Parks, Recreation, and Tourism Park Maintenance Administration

Program by Expenditure Category Salary Benefits Retiree Health Insurance Internal Services Professional Services Equipment Other Operating Expenses Total

FY 2020-21

FY 2021-22

FY 2022-23

Actual Expenditures

Adopted Budget

Estimated Expenditures

Adopted Budget

$33,262 22,107 1,163 19,069 $75,601

$33,916 23,797 3,370 19,276 $80,359

$33,900 25,800 3,500 18,350 $81,550

$124,541 $124,541

$75,601

$80,359

$81,550

$124,541

0.50

2.00

Program by Fund Parks Levy Fund (007-6072)

Total Full Time Equivalent Positions

MISSION This division runs daily park maintenance operations by scheduling work projects, purchasing materials, implementing repairs, and responding to inquiries from the public and other City-affiliated departments.

115

Adopted Budget FY 2022-23

City of Independence, MO

Parks, Recreation and Tourism: Parks and Grou nds Maintenance

Parks, Recreation, and Tourism Parks and Grounds Maintenance

Program by Expenditure Category Salary Benefits Retiree Health Insurance Internal Services Professional Services Equipment Other Operating Expenses Total

FY 2020-21

FY 2021-22

FY 2022-23

Actual Expenditures

Adopted Budget

Estimated Expenditures

Adopted Budget

$379,389 177,139 59,048 490 17,119 $633,185

$448,222 209,542 103,753 23,372 34,895 $819,784

$388,900 172,500 101,800 12,000 124,575 33,690 $833,465

$266,687 109,474 82,100 25,000 39,870 $523,131

$633,185

$819,784

$833,465

$523,131

10.59

10.60

5.00

Program by Fund Parks Levy Fund (007-6073)

Total Full Time Equivalent Positions MISSION

The Turf and Facilities Division is responsible for daily park maintenance operations including the cleaning and maintenance of picnic shelters and park restroom facilities, athletic fields and landscape bed maintenance, snow removal, and mowing and trimming in all City parks and recreation facilities.

ACCOMPLISHMENTS Pruned 400+ trees throughout the park system Cleared brush and trimmed trees around Dickinson Lake so it is now fully accessible for fishing Installed new fence at Fairmount dog park

SIGNIFICANT BUDGET CHANGES Moved 7 PRT Maintenance Worker II positions to 6049 Combined vacant seasonal positions into 2 new full-time positions

116

Adopted Budget FY 2022-23

City of Independence, MO

Parks, Recreation and Tourism: Cemetery Maintenance

Parks, Recreation, and Tourism Cemetery Maintenance Program by Expenditure Category

FY 2020-21 Actual Expenditures

FY 2021-22 Adopted Budget

FY 2021-22 Estimated Expenditures

FY 2022-23 Adopted Budget

Salary

$45,614

$76,007

$74,800

$88,807

Benefits

24,243

40,828

49,800

59,763

11,534

7,242

7,300

9,700

107

1,000

500

1,000

19,602 $101,100

24,545 $149,622

19,255 $151,655

21,600 $180,870

$101,100

$149,622

$151,655

$180,870

2.58

2.00

Retiree Health Insurance Internal Services Professional Services Equipment Other Operating Expenses Total

Program by Fund Parks Levy Fund (007-6074)

Total Full Time Equivalent Positions MISSION

The Cemetery Maintenance Division is responsible for daily maintenance operations at Woodlawn Cemetery, including: routine turf and landscape maintenance, coordinating final arrangement needs and internments, and providing accurate facility records for public viewing.

ACCOMPLISHMENTS Participated in Wreaths across America - decorated 63 headstones Straightened or re-set nearly 100 headstones Continuous operation - averaging 100 burials/year

117

Adopted Budget FY 2022-23

City of Independence, MO

Parks, Recreation and Tourism: Recreation / Facility Adminis tration

Parks, Recreation, and Tourism Recreation / Facility Administration Program by Expenditure Category Salary Benefits Retiree Health Insurance Internal Services Professional Services Equipment Other Operating Expenses Total

FY 2020-21 Actual Expenditures

FY 2021-22 Adopted Budget

FY 2021-22 Estimated Expenditures

FY 2022-23 Adopted Budget

$31,879 15,645 295 $47,818

$31,686 16,238 1,976 $49,900

$56,800 7,900 1,626 $66,326

$0 $0

$47,818

$49,900

$66,326

0.50

0.00

Program by Fund Parks Levy Fund (007-6075)

Total Full Time Equivalent Positions SIGNIFICANT BUDGET CHANGES

Being consolidated with Parks Administration (6071) in FY 2022-23.

118

Adopted Budget FY 2022-23

City of Independence, MO

Parks, Recreation and Tourism: Senior Adult Services

Parks, Recreation, and Tourism Senior Adult Services

Program by Expenditure Category

FY 2020-21

FY 2021-22

FY 2022-23

Actual Expenditures

Adopted Budget

Estimated Expenditures

Adopted Budget

Salary Benefits Retiree Health Insurance Internal Services Professional Services Equipment Other Operating Expenses Total

$39,711 18,976 (924) $57,762

$105,751 15,046 3,000 25,897 $149,694

$60,100 24,500 3,000 25,897 $113,497

$0 $0

$57,762

$149,694

$113,497

1.20

2.45

0.00

Program by Fund Parks Levy Fund (007-6076)

Total Full Time Equivalent Positions SIGNIFICANT BUDGET CHANGES

Being consolidated with Palmer Senior Adult Center (6043) in FY 2022-23.

119

Adopted Budget FY 2022-23

City of Independence, MO

Parks, Recreation and Tourism: Ro ger T. Sermon Co mmun ity Center

Parks, Recreation, and Tourism Roger T. Sermon Community Center

Program by Expenditure Category

FY 2020-21

FY 2021-22

FY 2022-23

Actual Expenditures

Adopted Budget

Estimated Expenditures

Adopted Budget

Salary Benefits Retiree Health Insurance Internal Services Professional Services Equipment Other Operating Expenses Total

$80,959 14,998 1,414 $97,371

$109,815 19,402 $129,217

$75,000 16,800 1,200 $93,000

$0 $0

$97,371

$129,217

$93,000

3.89

4.39

0.00

Program by Fund Parks Levy Fund (007-6077)

Total Full Time Equivalent Positions SIGNIFICANT BUDGET CHANGES Being consolidated with Sermon Center (6048) in FY 2022-23.

120

Adopted Budget FY 2022-23

City of Independence, MO

Parks, Recreation and Tourism: George Owens Nature Park

Parks, Recreation, and Tourism George Owens Nature Park

Program by Expenditure Category Salary Benefits Retiree Health Insurance Internal Services Professional Services Equipment Other Operating Expenses Total

FY 2020-21

FY 2021-22

FY 2022-23

Actual Expenditures

Adopted Budget

Estimated Expenditures

Adopted Budget

$52,051 30,249 3,124 504 16,914 $102,842

$73,341 33,984 4,091 6,218 18,672 $136,306

$54,000 70,800 7,500 3,220 17,795 $153,315

$132,616 67,929 10,100 7,800 37,950 $256,395

$102,842

$136,306

$153,315

$256,395

1.91

3.40

Program by Fund Parks Levy Fund (007-6078)

Total Full Time Equivalent Positions MISSION

George Owens Nature Park strives to promote, educate and encourage a love and curiosity of nature with all individuals, families, and organizations by creating a welcoming and safe environment to explore nature. This will be accomplished through a variety of group and self-learning exploration activities throughout the park and the City of Independence community to support our natural environment for future generations.

ACCOMPLISHMENTS Completed Phase 1 hiking trail enhancements with installation of new benches, improved trail signage, bridge repair, installed new bridge over stream crossing, cleared and mulched Look Out Trail. Resumed outdoor programs with Covid guidelines - Hummingbird Festival, Family Fishing Day, Dragonfly Days, etc. New snake and salamander exhibits, and enhanced childrens' area activities at DeWitt Center

SIGNIFICANT BUDGET CHANGES Added 1 full-time PRT Maintenance Worker II position to reduce contractor expense Moved personnel charges from 6044 into 6078

121

Adopted Budget FY 2022-23

City of Independence, MO

Parks, Recreation and Tourism: Wellness

Parks, Recreation, and Tourism Wellness

Program by Expenditure Category Salary Benefits Retiree Health Insurance Internal Services Professional Services Equipment Other Operating Expenses Total

FY 2020-21

FY 2021-22

FY 2022-23

Actual Expenditures

Adopted Budget

Estimated Expenditures

Adopted Budget

$65,661 21,803 2,085 5,260 18,443 $113,251

$60,588 20,812 2,580 20,906 16,293 $121,179

$53,500 30,300 2,500 18,000 5,925 $110,225

$0 $0

$113,251

$121,179

$110,225

1.00

1.12

0.00

Program by Fund Parks Levy Fund (007-6079)

Total Full Time Equivalent Positions SIGNIFICANT BUDGET CHANGES

Being consolidated with Sermon Center (6048) and Programs and Events (6044) in FY 2022-23.

122

Adopted Budget FY 2022-23

City of Independence, MO

Parks, Recreation and Tourism: Parks Facilities Main tenance & Security

Parks, Recreation, and Tourism Park Facilities Maintenance & Security

Program by Expenditure Category Salary Benefits Retiree Health Insurance Internal Services Professional Services Equipment Other Operating Expenses Total

FY 2020-21

FY 2021-22

FY 2022-23

Actual Expenditures

Adopted Budget

Estimated Expenditures

Adopted Budget

$704,850 314,992 42,015 73,060 34 182,310 $1,317,261

$788,051 390,990 59,000 173,803 120,215 219,254 $1,751,313

$791,600 334,800 173,903 119,566 221,110 $1,640,979

$574,822 257,287 15,000 108,100 72,235 105,000 224,890 $1,357,334

$1,317,261

$1,751,313

$1,640,979

$1,357,334

11.24

12.57

7.00

Program by Fund Parks Improvement Sales Tax (012-6041)

Total Full Time Equivalent Positions MISSION

This division oversees and manages park revitalization, maintenance, and capital improvement projects planned for the City's park system made possible through the Parks and Recreation Sales Tax.

ACCOMPLISHMENTS Cleaned up 31 unhoused camps Repaired both falls at Waterfall Park Cut down, relocated and decorated 4 trees for Mayor's Christmas lighting display Repaired roof and skylight at Palmer Senior Center

SIGNIFICANT BUDGET CHANGES Moved personnel charges for 10 PRT Maintenance Worker II positions into other orgs to more accurately reflect costs

123

Adopted Budget FY 2022-23

City of Independence, MO

Parks, Recreation and Tourism: Truman Me morial Building

Parks, Recreation, and Tourism Truman Memorial Building

Program by Expenditure Category Salary Benefits Retiree Health Insurance Internal Services Professional Services Equipment Other Operating Expenses Total

FY 2020-21

FY 2021-22

FY 2022-23

Actual Expenditures

Adopted Budget

Estimated Expenditures

Adopted Budget

$37,022 17,864 9,507 122,004 $186,398

$59,466 17,020 22,295 123,190 $221,971

$36,200 16,000 12,157 119,538 $183,895

$194,712 54,785 16,600 4,700 117,560 $388,357

$186,398

$221,971

$183,895

$388,357

3.79

2.26

3.90

Program by Fund Parks Improvement Sales Tax (012-6042)

Total Full Time Equivalent Positions MISSION

The mission of this division is to provide ongoing operation of the City's historic Truman Memorial Building, which serves as a community asset capable of hosting a variety of different functions.

ACCOMPLISHMENTS Combined vacant part-time positions into new full-time front desk position for improved customer services Filled vacant Recreation Coordinator position Increased facility security by adding additional cameras on exterior of building Completed major HVAC upgrades to facility

SIGNIFICANT BUDGET CHANGES Moved personnel charges for Recreation Coordinator into this org from 6046

124

Adopted Budget FY 2022-23

City of Independence, MO

Parks, Recreation and Tourism: Palmer Senior Ad ult Center

Parks, Recreation, and Tourism Palmer Senior Adult Center

Program by Expenditure Category

FY 2020-21

FY 2021-22

FY 2022-23

Actual Expenditures

Adopted Budget

Estimated Expenditures

Adopted Budget

Salary Benefits Retiree Health Insurance Internal Services Professional Services Equipment Other Operating Expenses Total

$71,324 21,910 14,003 66,356 $173,593

$141,994 34,946 28,235 102,010 $307,185

$95,600 27,200 23,500 96,211 $242,511

$155,170 53,385 27,000 137,495 $373,050

$173,593

$307,185

$242,511

$373,050

2.94

4.14

3.56

Program by Fund Parks Improvement Sales Tax (012-6043)

Total Full Time Equivalent Positions MISSION

The Palmer Center encourages the well-being of older adults in Independence by providing diverse senior adult programs and services including a daily meal program, fitness opportunities, education classes, recreational programs, and a wide variety of social needs.

ACCOMPLISHMENTS Resumed daily lunch program on July 6th following Covid closure, serving nearly 900 hot meals each month. Implemented home delivery of frozen meals during Covid and have continued this program with 3 routes, averaging delivery of just over 1000 meals each month. Held Senior's Christmas Celebration with 159 tickets sold. Resumed day trips and in-person classes and activities

SIGNIFICANT BUDGET CHANGES Combined all personnel charges from 6076 into this org Combined all grant funding into this org

125

Adopted Budget FY 2022-23

City of Independence, MO

Parks, Recreation and Tourism: Programs and Events

Parks, Recreation, and Tourism Programs and Events

Program by Expenditure Category

FY 2020-21

FY 2021-22

FY 2022-23

Actual Expenditures

Adopted Budget

Estimated Expenditures

Adopted Budget

Salary Benefits Retiree Health Insurance Internal Services Professional Services Equipment Other Operating Expenses Total

$84,321 33,748 2,115 21,647 34,613 $176,445

$93,158 36,609 43,420 59,622 $232,809

$114,000 40,200 200 47,029 $201,429

$17,022 1,303 6,500 126,500 34,450 $185,775

$176,445

$232,809

$201,429

$185,775

3.00

3.18

0.75

Program by Fund Parks Improvement Sales Tax (012-6044)

Total Full Time Equivalent Positions MISSION

The mission of Family Programs and Events is to develop programs, special events and activities throughout the Park system, public grounds and through community partnerships that help all individuals and families create positive memories; giving special attention to the development of youth and family programs, outdoor programs and special events.

ACCOMPLISHMENTS Offered new and brought back existing programs with Covid guidelines - Enchanted Forest, Winter Solstice Torch-Lit Hike & Gingerbread House Lane, Popsicles in the Park, Moonlight Movies with ISA, Holiday Square Lighting, etc. Partnered with National Park Service, Indep. Square Assoc., trail organizations, and other departments to conduct 2021 American Solar Car Challenge that highlighted the Santa Fe Trail and the City as an historic trail center. Partnered with Fire Dept. to train staff in fire extinguisher and CPR/AED use

SIGNIFICANT BUDGET CHANGES Moved personnel charges to org 6078

126

Adopted Budget FY 2022-23

City of Independence, MO

Parks, Recreation and Tourism: Adventure Oasis Water Park

Parks, Recreation, and Tourism Adventure Oasis Water Park

Program by Expenditure Category

FY 2020-21

FY 2021-22

FY 2022-23

Actual Expenditures

Adopted Budget

Estimated Expenditures

Adopted Budget

Salary Benefits Retiree Health Insurance Internal Services Professional Services Equipment Other Operating Expenses Total

$0 213,481 84,487 $297,968

$0 514,700 152,357 $667,057

$0 514,520 239,164 $753,684

$55,299 31,752 547,950 2,600 169,540 $807,141

$297,968

$667,057

$753,684

$807,141

0.00

1.00

Program by Fund Parks Improvement Sales Tax (012-6045)

Total Full Time Equivalent Positions MISSION

This division serves to provide ongoing management, support, and supervision of the Adventure Oasis Water Park, spray grounds, and development of aquatics-oriented programs, activities, and events.

ACCOMPLISHMENTS Re-opened water park and splash pads following Covid guidelines Repaired 1 water slide at AO

SIGNIFICANT BUDGET CHANGES Moved personnel charges for 1 supervisor into this org

127

Adopted Budget FY 2022-23

City of Independence, MO

Parks, Recreation and Tourism: Athletic Fields and Courts

Parks, Recreation, and Tourism Athletic Fields and Courts

Program by Expenditure Category Salary Benefits Retiree Health Insurance Internal Services Professional Services Equipment Other Operating Expenses Total

FY 2020-21

FY 2021-22

FY 2022-23

Actual Expenditures

Adopted Budget

Estimated Expenditures

Adopted Budget

$285,876 156,763 19,763 17,642 1,800 112,300 $594,144

$343,212 175,960 22,698 48,000 178,175 $768,045

$245,100 151,300 22,900 48,000 179,700 $647,000

$345,732 182,057 30,600 50,000 146,075 $754,464

$594,144

$768,045

$647,000

$754,464

8.88

8.91

7.00

Program by Fund Parks Improvement Sales Tax (012-6046)

Total Full Time Equivalent Positions MISSION

The mission of Sports Administration is to support and fund year-round sports programs for Independence residents of all ages and abilities at multiple indoor and outdoor facilities. ACCOMPLISHMENTS IAC - Repaired broken lights & wiring, rebuilt 2 pitcher's mounds, replaced vandalized bleachers, re-hung damaged dugout roof, replaced vandalized trash cans Mill Creek - Removed permanent pitcher's mound from field 1 Crysler Stadium - Replaced bullpen backstop mats

SIGNIFICANT BUDGET CHANGES Moved Recreation Coordinator personnel charges to org 6042

128

Adopted Budget FY 2022-23

City of Independence, MO

Parks, Recreation and Tourism: Uptown Market

Parks, Recreation, and Tourism Uptown Market

Program by Expenditure Category Salary Benefits Retiree Health Insurance Internal Services Professional Services Equipment Other Operating Expenses Total

FY 2020-21

FY 2021-22

FY 2022-23

Actual Expenditures

Adopted Budget

Estimated Expenditures

Adopted Budget

$53,659 21,178 598 28,802 $104,237

$62,642 22,679 11,320 55,116 $151,757

$54,000 23,100 5,700 38,406 $121,206

$60,576 21,028 3,200 11,450 3,600 45,150 $145,004

$104,237

$151,757

$121,206

$145,004

0.95

1.40

1.25

Program by Fund Parks Improvement Sales Tax (012-6047)

Total Full Time Equivalent Positions MISSION

The mission of the Independence Uptown Market is to provide a modern, unique, and versatile addition to the list of community assets capable of hosting a variety of different functions including Farmers and Crafters Markets, special events, recreation and fitness programs, and private group rentals.

ACCOMPLISHMENTS Resumed in-person programs and events following Covid guidelines - Farmers Markets & Winter Farmers Market, Mayor's Prayer Breakfast, Holiday X-Press, facility rentals, etc.

SIGNIFICANT BUDGET CHANGES Moved personnel charges for Recreation Coordinator and Center Attendants to this org for more accurate reporting

129

Adopted Budget FY 2022-23

City of Independence, MO

Parks, Recreation and Tourism: Sermo n Center

Parks, Recreation, and Tourism Sermon Center

Program by Expenditure Category

FY 2020-21

FY 2021-22

FY 2022-23

Actual Expenditures

Adopted Budget

Estimated Expenditures

Adopted Budget

Salary Benefits Retiree Health Insurance Internal Services Professional Services Equipment Other Operating Expenses Total

$57,048 34,432 32,525 142,824 $266,829

$53,959 35,683 41,297 142,860 $273,799

$66,600 24,000 54,703 123,895 $269,198

$210,694 53,261 3,500 39,300 159,900 $466,655

$266,829

$273,799

$269,198

$466,655

1.00

5.70

Program by Fund Parks Improvement Sales Tax (012-6048)

Total Full Time Equivalent Positions MISSION

The mission of the Roger T. Sermon Community Center is to provide an affordable and modern rental option for a variety of services including health and physical fitness opportunities, weddings, birthday parties, and business meetings, and advance cultural arts through community theatre performances.

ACCOMPLISHMENTS Partnered with CSL for hotel voucher program during use as Warming Site Best Little Arts & Crafts Show returned from Covid closure with over 100 vendors and nearly 1000 customers All 3 theatre groups resumed activities following Covid closure All fitness classes returned to full capacity, added 3 new classes, and added additional sessions to existing classes Combined vacant part-time positions into 2 new full-time front desk positions for improved customer services

SIGNIFICANT BUDGET CHANGES Combined personnel charges from 6077 into this org for more accurate reporting

130

Adopted Budget FY 2022-23

City of Independence, MO

Parks, Recreation and Tourism: Parks & Grounds Maintenance

Parks, Recreation, and Tourism Parks & Grounds Maintenance

Program by Expenditure Category Salary Benefits Retiree Health Insurance Internal Services Professional Services Equipment Other Operating Expenses Total

FY 2020-21

FY 2021-22

FY 2022-23

Actual Expenditures

Adopted Budget

Estimated Expenditures

Adopted Budget

$99,817 43,897 16,144 36,572 $196,430

$0 $0

$454,774 167,367 3,340 $625,481

$196,430

$625,481

6.00

0.00

10.00

Program by Fund Parks Improvement Sales Tax (012-6049)

Total Full Time Equivalent Positions MISSION

The mission of Parks and Grounds Maintenance - PST is to mow, maintain and landscape City-owned property, including snow removal, as funded by the Park Improvement Sales Tax.

ACCOMPLISHMENTS New org for FY 2022-23

SIGNIFICANT BUDGET CHANGES Includes personnel charges and operating expenses for 8 Maintenance Worker II positions and 1 supervisor

131

Adopted Budget FY 2022-23

City of Independence, MO

Parks, Recreation and Tourism: Non-Departmental

Parks, Recreation, and Tourism Non-Departmental

Program by Expenditure Category

FY 2020-21

FY 2021-22

FY 2022-23

Actual Expenditures

Adopted Budget

Estimated Expenditures

Adopted Budget

Salary Benefits Retiree Health Insurance Internal Services Professional Services Equipment Other Operating Expenses Total

$0 18,256 $18,256

$0 $0

$18,256

0.00

Program by Fund Park Improvements Sales Tax (012-6512)

Total Full Time Equivalent Positions SIGNIFICANT BUDGET CHANGES Moved into 6071

132

Adopted Budget FY 2022-23

City of Independence, MO

Parks, Recreation and Tourism: Touris m Marketin g & Promotio ns

Parks, Recreation, and Tourism Tourism Marketing & Promotions

Program by Expenditure Category Salary Benefits Retiree Health Insurance Internal Services Professional Services Equipment Other Operating Expenses Total

FY 2020-21

FY 2021-22

FY 2022-23

Actual Expenditures

Adopted Budget

Estimated Expenditures

Adopted Budget

$296,227 129,516 16,498 93,282 97,500 7,506 432,157 $1,072,685

$122,395 63,459 12,350 74,551 98,080 415,869 $786,704

$89,900 43,000 31,000 74,551 99,980 416,342 $754,773

$58,140 118,200 75,000 170,820 $422,160

$1,072,685

$786,704

$754,773

$422,160

4.16

2.34

1.00

Program by Fund Tourism (004-6061)

Total Full Time Equivalent Positions MISSION

Tourism Administration oversees administrative, marketing, and historic preservation activities associated with the Tourism Division of the department.

SIGNIFICANT BUDGET CHANGES Holding 1 position vacant to allocate additional funds for historic site maintenance projects Moved partial personnel allocations for 4 positions into 6071

133

Adopted Budget FY 2022-23

City of Independence, MO

Parks, Recreation and Tourism: Museu m Operations

Parks, Recreation, and Tourism Museum Operations

Program by Expenditure Category Salary Benefits Retiree Health Insurance Internal Services Professional Services Equipment Other Operating Expenses Total

FY 2020-21

FY 2021-22

FY 2022-23

Actual Expenditures

Adopted Budget

Estimated Expenditures

Adopted Budget

$101,342 44,681 23,859 $169,882

$236,615 84,377 6,650 69,982 12,777 38,585 $448,986

$152,400 58,900 32,325 600 38,874 $283,099

$306,260 165,550 225,000 79,615 $776,425

$169,882

$448,986

$283,099

$776,425

5.80

4.28

6.40

Program by Fund Tourism (004-6062)

Total Full Time Equivalent Positions MISSION

The mission of the National Frontier Trails Museum is to serve both the local community and visitors to Independence by operating a historic museum featuring the westward expansion of the United States and the role Independence played in that development.

ACCOMPLISHMENTS Reopened Museum to partial operations following Covid-19 closure Participated in Missouri's Bicentennial Celebration Completed RecTrac software upgrade and installation of new credit card readers Upgraded facility computers and wi-fi

SIGNIFICANT BUDGET CHANGES Added personnel charges for 6 full-time and 5 part-time positions

134

Adopted Budget FY 2022-23

City of Independence, MO

Parks, Recreation and Tourism: His toric Sites

Parks, Recreation, and Tourism Historic Sites FY 2020-21 Actual Expenditures

FY 2021-22 Adopted Budget

FY 2021-22 Estimated Expenditures

FY 2022-23 Adopted Budget

$0 4,785 $4,785

$114,493 49,478 13,000 15,000 66,446 $258,417

$133,000 47,600 17,900 16,019 67,111 $281,630

$241,010 121,338 21,100 92,945 $476,393

Tourism (004-6063)

$4,785

$258,417

$281,630

$476,393

Total Full Time Equivalent Positions

3.00

5.35

Program by Expenditure Category Salary Benefits Retiree Health Insurance Internal Services Professional Services Equipment Other Operating Expenses Total

Program by Fund

MISSION The Historic Sites Maintenance division is responsible for daily maintenance operations, including mowing and trimming, landscape bed care, snow removal, litter and debris removal, holiday decorating, and basic repairs for all City-owned historic properties.

ACCOMPLISHMENTS Vaile Mansion - Replaced windows and repaired north porch, sidewalk replacement begins in June Bingham-Waggoner Estate - Repaired 2nd floor wood rot, parking lot asphalt repaired Re-opened for public tours following Covid-mandated closures

SIGNIFICANT BUDGET CHANGES Combined vacant part-time and seasonal positions to add 1 additional full-time Maintenance Worker II position

135

Adopted Budget FY 2022-23

City of Independence, MO

Parks, Recreation and Tourism: Touris m Sales & Services

Parks, Recreation, and Tourism Tourism Sales & Services

Program by Expenditure Category

FY 2020-21

FY 2021-22

FY 2022-23

Actual Expenditures

Adopted Budget

Estimated Expenditures

Adopted Budget

Salary Benefits Retiree Health Insurance Internal Services Professional Services Equipment Other Operating Expenses Total

$72,185 26,086 1,376 168,630

$74,435 28,055 234,100

$43,900 12,300 56,350

$81,278 30,206 13,785

$268,277

$336,590

$112,550

$125,269

$268,277

$336,590

$112,550

$125,269

2.00

Program by Fund Tourism (004-6064)

Total Full Time Equivalent Positions MISSION

Visitor Services and Promotions is responsible for the daily operations of the Visitor Experience Center, directly and indirectly soliciting, securing, and supporting group tours, events, conferences, etc., and training of tourism-related volunteers.

ACCOMPLISHMENTS On-going promotion and marketing of attractions as they return to pre-Covid operations

SIGNIFICANT BUDGET CHANGES Added an additional Multimedia Coordinator to design annual Visitor Guide in-house to reduce costs

136

Adopted Budget FY 2022-23

City of Independence, MO

Parks, Recreation and Tourism: Right of Way Maintenance

Parks, Recreation, and Tourism Right of Way Maintenance

Program by Expenditure Category

FY 2020-21

FY 2021-22

FY 2022-23

Actual Expenditures

Adopted Budget

Estimated Expenditures

Adopted Budget

Salary Benefits Retiree Health Insurance Internal Services Professional Services Equipment Other Operating Expenses Total

$0 $0

$102,100 43,700 2,500 16,592 $164,892

$133,028 71,571 51,000 1,700 38,940 $296,239

General Fund (002-6014)

$164,892

$296,239

Total Full Time Equivalent Positions

0.00

3.00

Program by Fund

MISSION The mission of Right-of-Way Maintenance is to provide landscaping and grounds maintenance for City-owned property and City-maintained right-of-way.

ACCOMPLISHMENTS Updated mowing maps in Cityworks for more efficient routes Improved appearance of major corridors More responsive customer service

SIGNIFICANT BUDGET CHANGES Operating expenses increased due to addition of a 2nd truck for transporting mowers and equipment Reduced professional services due to an additional maintenance worker Increase in internal services

137

Adopted Budget FY 2022-23

City of Independence, MO

Parks, Recreation and Tourism: Grants

Parks, Recreation, and Tourism Grants

Program by Expenditure Category Salary Benefits Retiree Health Insurance Internal Services Professional Services Equipment Other Operating Expenses Total

FY 2020-21

FY 2021-22

FY 2022-23

Actual Expenditures

Adopted Budget

Estimated Expenditures

Adopted Budget

$37,956 2,322 11,069 1,141,967 $1,193,314

$0 $0

$1,193,314

0.00

Program by Fund Grant Fund (015-6050)

Total Full Time Equivalent Positions SIGNIFICANT BUDGET CHANGES No longer in use.

138

Adopted Budget FY 2022-23

City of Independence, MO

Parks, Recreation and Tourism: Capital Pro jects

Parks, Recreation, and Tourism Capital Projects Program by Expenditure Category Capital Improvements

FY 2020-21 Actual Expenditures

FY 2021-22 Adopted Budget

FY 2021-22 Estimated Expenditures

FY 2022-23 Adopted Budget

$330,715

$986,000

$455,374

$1,992,000

$27,195 -

$480,000 -

$240,374 -

$908,000 91,000

303,520 $330,715

506,000 $986,000

215,000 $455,374

993,000 $1,992,000

Program by Fund Tourism Fund (004) Parks Health & Rec Levy Fund (007) Park Improvements Sales Tax Fund (012) Total

Capital Projects for FY 2022-23 Project Title and Number Historic Sites Rehab - undesignated - 041902 Truman Depot-041903 Attractions Wayfinding Signage - 042301 NFTM - HVAC replacement - 041901 NFTM - concrete replacement - 041901 Historic Sites Rehab - Log Courthouse - rock wall repair - 041902 Historic Sites Rehab - Bingham-Waggoner - asphalt parking lot repairs - 041902 Historic Sites Rehab - Vaile - asphalt repairs - 041902 Historic Sites Revitalization - Bingham-Waggoner - concrete sidewalks, curbs and driveway Historic Sites Revitalization - Bingham-Waggoner - install mini-duct HVAC system - 041902 Historic Sites Revitalization - Vaile - south wall repairs (half of cost) - 041902 Cemetery Improv. & Maint. - Woodlawn Cemetery road overlay - 072301 Cemetery Improv. & Maint. - Hill Park Cemetery wall repair - 072301 Zero turn mower replacement (2 ea.)-9971 F450 truck to pull 20' mowing trailer - 9971 20' mower replacement - 9971 Mobile Equipment - undesignated - 9971 AF&C - McCoy Park tennis court resurfacing -9719 Park Revitalization - Beckett Park - replace site amenities - 9970 Park Revitalization - Mill Creek Park - resurface parking lots - 9970 Park Revitalization - Park Maintenance - demo old house - 9970 Park Revitalization - Rotary Park - fence replacement - 9970

Amount $75,000 25,000 150,000 100,000 15,000 15,000 50,000 35,000 105,000 138,000 200,000 75,000 16,000 28,000 55,000 30,000 50,000 35,000 12,000 35,000 25,000 55,000

Park Revitalization - undesignated - 9970

73,000

Playgrounds - Mill Creek Park – renovate playground – 121801 Playground - Rotary Park - renovate playground - 121801 Sprayground - McCoy Park - renovate sprayground - 121802 Spraygrounds - Rotary Park - renovate spraygrounds - 121802

75,000 75,000 5,000 15,000

Walking Trails/Bicycle Paths - Waterfall Park resurface trail - 9723

15,000

139

Adopted Budget FY 2022-23

City of Independence, MO

Capital Projects for FY 2022-23 Project Title and Number Adventure Oasis Renovations - enhancements and additional attractions - 121701

Amount 75,000

George Owens NP Imp - asphalt work & ADA parking loop - 121803

50,000

Indep Athletic Complex - crackseal parking lots & roads - 122301

75,000

Indep Athletic Complex - asphalt repairs - 122301

35,000

Community Center Improvements - Sermon Center HVAC replacement - 122302

100,000

Community Center Improvements - Truman Depot - AV equipment - 122302

75,000 $1,992,000

140

Adopted Budget FY 2022-23

City of Independence, MO

Parks, Recreation and Tourism: Debt

Parks, Recreation, and Tourism Debt

Program by Expenditure Category

FY 2020-21

FY 2021-22

FY 2022-23

Actual Expenditures

Adopted Budget

Estimated Expenditures

Adopted Budget

Debt Service

$56,897

$207,214

$53,200

$56,897

$207,214

$53,200

53,200 $53,200

$0 53,200 $53,200

Program by Fund Park Improvements Sales Tax Fund (012)

Debt Issuance Parks Projects Debt Service Principal Interest Fees Total

56,897 $56,897

$154,075 53,139 $207,214

Principal Interest Fees Total

$0 56,897 $56,897

$154,075 53,139 $207,214

Total

141

$0 $0

Adopted Budget FY 2022-23

City of Independence, MO

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142

Adopted Budget FY 2022-23

City of Independence, MO

Finance and Administration

Finance & Administration Director: Bryan Kidney

Accounting

Administration

Procurement

Human Resources

Technology Services

Law

Workers Compensation

Risk Management

143

Adopted Budget FY 2022-23

City of Independence, MO

Finance and Administration Department Programs Administration (4201, 0954201) Accounting (4210, 0954210) Treasury & Debt (0954212) Copy and Mail Center (4270, 0954240) Human Resources (4230, 0954230) Law (4100, 0954100, 4150) Procurement (4240, 0954240) Tech Services (4220, 0954220) Voice and Data Systems (4221, 0954221) Worker's Comp (6592) Risk Management (4293) ERP (4054, 4058, 4059) Total

FY 2020-21 Actual Expenditures

FY 2021-22 Adopted Budget

FY 2021-22 Estimated Expenditures

FY 2022-23 Adopted Budget

$755,857 943,196 -

$939,893 819,647 -

$898,900 816,600 -

$1,094,079 782,435 372,212

89,983 652,109 644,790 83,708 1,629,532

51,157 857,889 749,434 304,392 2,403,267

36,500 1,008,500 734,444 307,900 2,322,606

1,075,725 530,555 617,364 4,048,264

784,535 3,533,571 2,230,533 6,128,824 $17,476,637

711,190 4,617,778 2,993,778 1,852,418 $16,300,843

689,990 2,908,400 1,919,300 754,000 $12,397,140

1,007,766 4,558,654 2,938,292 1,547,297 $18,572,643

$2,438,777 958,800 242,128 8,139 4,173,442 4,832,778 4,822,573 $17,476,637

$2,950,765 1,159,232 279,000 1,494,344 5,981,782 168,375 4,267,345 $16,300,843

$2,975,706 1,186,914 249,000 4,307,170 2,656,900 263,074 758,375 $12,397,140

$4,073,128 1,697,599 268,000 5,003,131 4,907,800 142,500 2,480,485 $18,572,643

$5,559,895 23,815 3,533,571 2,230,533 6,128,824 $17,476,637

$6,698,806 138,063 4,617,778 2,993,778 1,852,418 $16,300,843

$6,787,096 28,344 2,908,400 1,919,300 754,000 $12,397,140

$585,419 27,892 4,558,654 2,938,292 10,462,386 $18,572,643

Department by Expenditure Category Salaries Benefits Retiree Health Insurance Internal Services Professional Services Equipment Other Operating Expenses Total

Department by Fund General Fund (002) Grant Fund (015) Worker's Comp Fund (092) Risk Management Fund (093) ERP Fund (095) Total

144

Adopted Budget FY 2022-23

City of Independence, MO

FY 2020-21 Actual Expenditures

FY 2021-22 Adopted Budget

FY 2021-22 Estimated Expenditures

FY 2022-23 Adopted Budget

31.00 1.00 0.12 0.50 7.00

32.11 1.00 0.12 0.12 7.00

43.13 0.24 0.00 0.00 7.00

39.62

40.35

50.37

Full-Time Equivalent Employees General Fund (002) Grant Fund (015) Worker's Comp Fund (092) Risk Management Fund (093) ERP Fund (095) Total*

*FY 22 headcount does not include positions previously allocated to other city departments.

DEPARTMENT MISSION The mission of Finance & Administration is to provide leadership and direction for the City's internal operations and responsibilities so that all assets of the City are protected while providing effective and efficient support.

SIGNIFICANT OPERATIONAL CHANGES - Proposed internal service fund model for better transparency - Transitioned fully to outsourced based legal support - Realignment of staffing to support network functions, applications, and cyber security - Reorganized finance operations/reporting to provide better direct support citywide - Added in-house retiree generalist to provide direct retiree support

STRATEGIC PLAN CONNECTION Customer Focused: Continually update tools to better provide customer service -Implement processes to better track and respond to citizen calls for service Financially Sustainable: Full implementation of financial applications -Putting tools directly into decision makers hands -Adding transparency for governing body and citizens -Creating long range financial forecasts

145

Adopted Budget FY 2022-23

City of Independence, MO

Finance and Adminis tration: A dministration

Finance and Administration Administration Program by Expenditure Category Salaries Benefits Retiree Health Insurance Internal Services Professional Services Equipment Other Operating Expenses Total

FY 2020-21 Actual Expenditures

FY 2021-22 Adopted Budget

FY 2021-22 Estimated Expenditures

FY 2022-23 Adopted Budget

$369,704 123,953 240,011 6,643 2,100 13,446 $755,857

$461,488 180,090 275,000 8,790 650 3,875 10,000 $939,893

$465,400 162,900 249,000 8,800 800 100 11,900 $898,900

$521,077 214,026 268,000 73,426 800 500 16,250 $1,094,079

$755,857 -

$939,893 -

$898,900 -

$0 1,094,079

$755,857

$939,893

$898,900

$1,094,079

4.00 0.00 4.00

4.76 0.00 4.76

0.00 5.00 5.00

Program by Fund General Fund (002-4201) ERP Fund (095-0954201) Total

Total Full Time Equivalent Positions General Fund (002-4201) ERP Fund (095-0954201) Total

PROGRAM MISSION The mission of Finance Administration is to provide leadership and direction for the City's financial duties and responsibilities so that all financial assets of the City are protected.

ACCOMPLISHMENTS - Debt refinancing - WPC, Events Center, Crackerneck Creek, IPL - Cash resiliency model implemented for utilities - Achieved City's budget award which City had not received in 4+ years - Assisted in transfer of fleet management to enterprise program - Centralized Grant reporting - Updated indirect costing method to a transparent process

146

Adopted Budget FY 2022-23

City of Independence, MO

Finance and Adminis tration: Accoun ting

Finance and Administration Accounting

Program by Expenditure Category Salary Benefits Retiree Health Insurance Internal Services Professional Services Equipment Other Operating Expenses Total

FY 2020-21

FY 2021-22

FY 2022-23

Actual Expenditures

Adopted Budget

Estimated Expenditures

Adopted Budget

$464,328 176,980 246,242 2,054 53,592 $943,196

$313,689 127,350 292,932 2,000 83,676 $819,647

$318,300 138,000 9,000 326,000 1,100 24,200 $816,600

$379,026 170,409 200,000 2,000 31,000 $782,435

$943,196 -

$819,647 -

$816,600 -

$0 782,435

$943,196

$819,647

$816,600

$782,435

8.00 0.00 8.00

5.00 0.00 5.00

0.00 5.00 5.00

Program by Fund General Fund (002-4210) ERP Fund (095-0954210) Total

Total Full Time Equivalent Positions General Fund (002-4210) ERP Fund (095-0954210) Total

*FY 22 headcount does not include positions previously allocated to other city departments.

MISSION The mission of Accounting is to maintain the accounting records for all of the City's operations and component units so that the records meet all governmental accounting standards and the annual independent audit is completed.

ACCOMPLISHMENTS - Successful implementation of Munis CAFR (ACFR) builder. - Significant improvements to audit process. - Received ACFR award - Transitioned to Munis annual financial reports which resulted in zero reportable condition on internal audit - Implemented Open Finance transparency program

SIGNIFICANT BUDGET CHANGES - Moved budgeted professional services to Treasury and Debt org

147

Adopted Budget FY 2022-23

City of Independence, MO

Finance and Adminis tration: Treasury and Debt Management

Finance and Administration Treasury and Debt Management Program by Expenditure Category

FY 2020-21 Actual Expenditures

FY 2021-22 Adopted Budget

FY 2021-22 Estimated Expenditures

FY 2022-23 Adopted Budget

$0 $0

$165,444 58,368 130,000 18,400 $372,212

$372,212

0.00

2.00

Salary Benefits Retiree Health Insurance Internal Services Professional Services Equipment Other Operating Expenses Total

Program by Fund ERP Fund (095-0954212)

Total Full Time Equivalent Positions ERP Fund (095-0954212)

MISSION The mission of Treasury and Debt is to ensure excellence in the management of its banking, investing, and financing services and the administration of unclaimed property.

SIGNIFICANT BUDGET CHANGES - New department that absorbed FTE and budget from IPL Utility Accountant

148

Adopted Budget FY 2022-23

City of Independence, MO

Finance and Adminis tration: Cop y and Mailing Center

Finance and Administration Copy and Mailing Center

Program by Expenditure Category

FY 2020-21

FY 2021-22

FY 2022-23

Actual Expenditures

Adopted Budget

Estimated Expenditures

Adopted Budget

Salary Benefits Retiree Health Insurance Internal Services Professional Services Equipment Other Operating Expenses Total

$37,488 8,106 1,211 43,178 $89,983

$17,232 1,341 2,584 30,000 $51,157

$22,800 2,000 3,900 7,800 $36,500

$0 $0

$89,983

$51,157

$36,500

0.50

0.00

Program by Fund General Fund (002-4270)

Total Full Time Equivalent Positions MISSION Consolidated with Procurement (0954240) in FY 2022-23.

149

Adopted Budget FY 2022-23

City of Independence, MO

Finance and Adminis tration: Procurement

Finance and Administration Procurement Program by Expenditure Category Salary Benefits Retiree Health Insurance Internal Services Professional Services Equipment Other Operating Expenses Total

FY 2020-21 Actual Expenditures

FY 2021-22 Adopted Budget

FY 2021-22 Estimated Expenditures

FY 2022-23 Adopted Budget

$48,962 34,285 18 443 $83,708

$195,891 97,726 2,000 8,775 $304,392

$170,000 85,300 50,000 2,600 $307,900

$409,142 176,267 4,200 1,500 26,255 $617,364

$83,708 $83,708

$304,392 $304,392

$307,900 $307,900

$0 617,364 $617,364

2.00 0.00 2.00

4.00 0.00 4.00

0.00 6.63 6.63

Program by Fund General Fund (002-4240) ERP Fund (095-0954240) Total

Total Full Time Equivalent Positions General Fund (002-4240) ERP Fund (095-0954240) Total

MISSION The mission of Finance Operations is to work collaboratively across the organization to ensure operations and core functions are performed according to best practices to the highest standards of customer service, accountability and efficiency.

SIGNIFICANT BUDGET CHANGES - Absorbed FTE and budget from Copy Center org key in FY 2022-23. - Reorganization of Procurement to Finance Operations which includes absorbing Contract and Bid Administrator from IPL and A/R Specialist

150

Adopted Budget FY 2022-23

City of Independence, MO

Finance and Adminis tration: H uman Resources

Finance and Administration Human Resources

Program by Expenditure Category Salary Benefits Retiree Health Insurance Internal Services Professional Services Equipment Other Operating Expenses Total

FY 2020-21

FY 2021-22

FY 2022-23

Actual Expenditures

Adopted Budget

Estimated Expenditures

Adopted Budget

$385,310 161,316 285 72,409 2,820 29,969 $652,109

$455,391 162,769 195,000 1,500 43,229 $857,889

$622,600 268,300 100,000 2,200 15,400 $1,008,500

$615,241 233,084 175,000 1,500 50,900 $1,075,725

General Fund (002-4230)

$652,109

$857,889

$1,008,500

ERP Fund (095-0954230) Total

$652,109

$857,889

$1,008,500

1,075,725 $1,075,725

4.00 0.00 4.00

6.00 0.00 6.00

0.00 8.00 8.00

Program by Fund

Total Full Time Equivalent Positions General Fund (002-4230) ERP Fund (095-0954230) Total

MISSION The mission of Human Resources is to assist the City of Independence in meeting the needs of its citizens and achieving the strategic goals of City Council by recruiting, selecting, developing, motivating and retaining a well-trained, professional City staff, responsive to the customer/citizen.

ACCOMPLISHMENTS - Successfully transitioned to a new brokerage service - Expanded Wellness services to holistic approach to include mental and financial wellness - Re-established Human Resources/Personnel Board - Moved to paperless applications - Successfully negotiated five of the seven labor contracts - Implemented a 401a program for those contracts which eliminated sick leave payout

SIGNIFICANT BUDGET CHANGES - Added an additional HR Generalist position, specifically dedicated to supporting the City of Independence retirees

151

Adopted Budget FY 2022-23

City of Independence, MO

Finance and Adminis tration: Law

Finance and Administration Law

Program by Expenditure Category Salary Benefits Retiree Health Insurance Internal Services Professional Services Equipment Other Operating Expenses Total

FY 2020-21

FY 2021-22

FY 2022-23

Actual Expenditures

Adopted Budget

Estimated Expenditures

Adopted Budget

$152,186 45,562 2,117 435,388 1,799 7,738 $644,790

$259,200 59,569 4,000 426,665 $749,434

$195,830 2,014 5,600 150,300 380,700 $734,444

$147,975 47,180 10,000 325,400 $530,555

General Fund (002-4100)

$620,975

$611,371

$706,100

$182,663

ERP Fund (095-0954100)

320,000

23,815 $644,790

138,063 $749,434

28,344 $734,444

27,892 $530,555

1.50 0.00 1.00 2.50

1.00 0.00 1.00 2.00

1.16 0.00 0.24 1.40

Program by Fund

Grant Fund (015-4150) Total

Total Full Time Equivalent Positions General Fund (002-4100) ERP Fund (095-0954100) Grant Fund (015-4150) Total

MISSION To conduct and carry on all civil suits, actions, and proceedings; draft or review proposed City ordinances and amendments; and prepare or officially approve as to form all contracts, deeds, bonds, and other documents.

ACCOMPLISHMENTS - Outsourced to high level law service

152

Adopted Budget FY 2022-23

City of Independence, MO

Finance and Adminis tration: Technology Services

Finance and Administration Technology Services

Program by Expenditure Category Salary Benefits Retiree Health Insurance Internal Services Professional Services Equipment Other Operating Expenses Total

FY 2020-21

FY 2021-22

FY 2022-23

Actual Expenditures

Adopted Budget

Estimated Expenditures

Adopted Budget

$559,203 241,097 51,161 95,171 682,900 $1,629,532

$743,057 352,430 1,091,780 100,000 107,000 9,000 $2,403,267

$738,076 316,800 1,077,780 70,000 107,374 12,575 $2,322,606

$1,319,943 549,248 1,793,073 219,000 137,000 30,000 $4,048,264

$1,629,532 $1,629,532

$2,403,267 $2,403,267

$2,322,606 $2,322,606

$0 4,048,264 $4,048,264

11.00 0.00 11.00

10.85 0.00 10.85

0.00 15.50 15.50

Program by Fund General (002-4220, 4052) ERP Fund (095-0954220) Total

Total Full Time Equivalent Positions General (002-4220, 4052) ERP Fund (095-0954220) Total

*FY 22 headcount does not include positions previously allocated to other city departments.

MISSION The mission of Technology Services is to provide information technology solutions within a secure and reliable environment and support City departments in delivering quality services to the community.

ACCOMPLISHMENTS - Data Center Replacement - Wi-Fi Replacement - Acceptable Use Policy Development - Major upgrade of RecTrac - Public Safety System (new World) Upgrade - Software and Servers - 2021 Digital Cities Survey Winner - Cyber Security Tool Implementation - Staff invited to present at the 2022 ESRI National Conference

SIGNIFICANT BUDGET CHANGES - Additional resources for Cyber Security Engineer - Centrally managing hardware and software purchases for all departments. Previously this was direct billed to departments. 153

Adopted Budget FY 2022-23

City of Independence, MO

Finance and Adminis tration: V oice and Data Sys tems

Finance and Administration Voice and Data Systems Program by Expenditure Category

FY 2020-21 Actual Expenditures

Salary Benefits Retiree Health Insurance

FY 2021-22 Adopted Budget

FY 2021-22 Estimated Expenditures

FY 2022-23 Adopted Budget

$0 -

Internal Services Professional Services Equipment

132,500

391,190 -

147,486 -

Other Operating Expenses Total

652,035 $784,535

320,000 $711,190

298,800 $689,990

860,280 $1,007,766

$784,535 $784,535

$711,190 $711,190

$689,990 $689,990

$402,756 605,010 $1,007,766

0.00

Program by Fund General (002-4221) ERP Fund (095-0954221) Total

Total Full Time Equivalent Positions MISSION

The mission of Voice and Data Systems is to maintain the telephone trunk system for land line telephones, radios, and to provide internet connectivity to City Departments so that modern communication can exist.

SIGNIFICANT BUDGET CHANGES - Migrating from legacy telephone system to a modern unified communication system - Motorola maintenance

154

Adopted Budget FY 2022-23

City of Independence, MO

Finance and Adminis tration: Enterprise Reso urce Planning & GI S

Finance and Administration Enterprise Resource Planning & GIS Program by Expenditure Category Salary Benefits Retiree Health Insurance Internal Services Professional Services Equipment Other Operating Expenses Total

FY 2020-21 Actual Expenditures

FY 2021-22 Adopted Budget

FY 2021-22 Estimated Expenditures

FY 2022-23 Adopted Budget

$401,558 160,354 179,559 4,596,316 791,037 $6,128,824

$484,677 170,541 127,200 50,000 1,020,000 $1,852,418

$421,700 205,300 125,000 2,000 $754,000

$515,280 249,017 173,000 610,000 $1,547,297

$4,745,408 372,906 1,010,510 $6,128,824

$0 552,971 1,299,447 $1,852,418

$0 598,500 155,500 $754,000

$0 644,844 902,453 $1,547,297

6.00 1.00 7.00

Program by Org Key Enterprise Resource Planning (095) Cityworks & GIS (095-4058) ERP (095-4059) Total

Total Full Time Equivalent Positions Cityworks & GIS (095-4058) ERP (095-4059) Total

MISSION Provide innovative GIS-centric solutions within a secure and reliable environment in order to support City departments in delivering quality services to the community.

ACCOMPLISHMENTS -Cityworks Upgrade - Cityworks/ Back to Basics Alignment (automated routing, survey, reports)

SIGNIFICANT BUDGET CHANGES - Update position titles to match work being performed and add an IT Supervisor position

155

Adopted Budget FY 2022-23

City of Independence, MO

Finance and Adminis tration: Workers’ Comp (0 92)

Finance and Administration Workers' Compensation (092)

Program by Expenditure Category Salary Benefits Retiree Health Insurance Internal Services Professional Services Equipment Other Operating Expenses Total

FY 2020-21

FY 2021-22

FY 2022-23

Actual Expenditures

Adopted Budget

Estimated Expenditures

Adopted Budget

$10,019 3,574 2,985,693 534,285 $3,533,571

$10,070 3,708 4,027,000 2,000 575,000 $4,617,778

$10,400 3,000 915,500 1,979,500 $2,908,400

$0 1,053,654 3,500,000 5,000 $4,558,654

$3,533,571

$4,617,778

$2,908,400

$4,558,654

0.12

0.00

Program by Fund Workers' Compensation (092-6592)

Total Full Time Equivalent Positions MISSION

Internal Service Funds are used to account for the financing of goods or services provided by one department or agency to other departments or agencies of the government and to other governmental units on a cost-reimbursed basis. This fund is used to account for the costs of the City's self-insured Worker's Compensation claims and administration plan. Workers' Compensation is part of Finance and Administration.

ACCOMPLISHMENTS -Reduced Worker's Compensation reserve by millions -Successfully kept Worker's Compensation excessive coverage at $1.5 million

156

Adopted Budget FY 2022-23

City of Independence, MO

Finance and Adminis tration: Liability / Risk Managemen t (093)

Finance and Administration Risk Management (093)

Program by Expenditure Category Salary Benefits Retiree Health Insurance Internal Services Professional Services Equipment Other Operating Expenses Total

FY 2020-21

FY 2021-22

FY 2022-23

Actual Expenditures

Adopted Budget

Estimated Expenditures

Adopted Budget

$10,019 3,574 202,990 2,013,950 $2,230,533

$10,070 3,708 1,239,000 1,741,000 $2,993,778

$10,600 3,300 1,901,000 4,400 $1,919,300

$0 1,931,292 500,000 507,000 $2,938,292

Risk Management (093-4293)

$2,230,533

$2,993,778

$1,919,300

$2,938,292

Total Full Time Equivalent Positions

0.50

0.12

0.00

Program by Fund

MISSION Internal Service Funds are used to account for the financing of goods or services provided by one department or agency to other departments or agencies of the government and to other governmental units on a cost-reimbursed basis. The mission of Risk Management is to manage the insurance and programs that safeguard the City's financial, human resource, and capital assets. Risk Management is part of Finance and Administration.

ACCOMPLISHMENTS - Settled several large claims against City

SIGNIFICANT BUDGET CHANGES - Achieved lower renewal costs on property insurance by splitting utility and non-utility coverages.

157

Adopted Budget FY 2022-23

City of Independence, MO

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158

Adopted Budget FY 2022-23

City of Independence, MO

Municipal Services

Municipal Services Director: Lisa Reynolds

Collection System Maintenance

Central Garage

Storm Water Maintenance

Engineering

Environmental Services

Sanitary Sewer Treatment

Storm Water Permit Compliance

Street Maintenance

Facilities Management

159

Adopted Budget FY 2022-23

City of Independence, MO

Municipal Services Department Programs Administration (5001) Engineering (5011) Facilities Management (5015) Street Maintenance (5111, 5112) Storm Water (5261-3) Central Garage (090) Sanitary Sewer (030) Capital Projects Debt Transfers Out Total

FY 2020-21

FY 2021-22

FY 2022-23

Actual Expenditures

Adopted Budget

Estimated Expenditures

Adopted Budget

$944,819 897,809 1,093,190 3,269,045 2,228,540 1,964,780 22,592,671 11,150,977 6,828,171 $50,970,002

$952,327 1,052,981 1,209,005 3,987,573 2,972,513 2,217,028 25,760,047 12,171,836 6,722,480 $57,045,790

$1,120,190 911,230 1,137,440 3,064,293 2,541,635 2,525,208 24,284,396 8,542,956 6,722,600 $50,849,948

$1,154,243 1,190,492 1,127,372 3,765,670 3,235,539 2,908,567 28,214,289 9,806,836 7,983,300 $59,386,308

$6,878,445 3,610,530 676,989 2,478,703 981,558 1,476,707 16,667,631 $32,770,563 11,150,977 6,828,171 220,291 $50,970,002

$8,059,712 4,255,802 785,000 3,428,881 1,637,500 790,900 19,193,679 $38,151,474 12,171,836 6,722,480 $57,045,790

$7,133,559 4,040,529 714,546 3,168,516 1,463,500 735,525 18,287,717 $35,543,892 8,542,956 6,763,100 $50,849,948

$8,517,301 4,668,835 774,000 5,008,433 1,588,740 929,800 20,068,563 $41,555,672 9,806,836 8,023,800 $59,386,308

$5,193,745 1,964,780 30,143,678 10,677,750 2,990,049 $50,970,002

$5,995,281 2,217,028 35,973,379 8,127,589 4,732,513 $57,045,790

$5,154,828 2,525,208 31,372,796 8,455,481 3,341,635 $50,849,948

$5,972,696 2,908,567 36,203,389 9,566,117 $4,735,539 $59,386,308

Department by Fund General Fund (002) Central Garage (090) Sanitary Sewer (030) Street Improvements Sales Tax (011) Stormwater Sales Tax (013) Total

160

Adopted Budget FY 2022-23

City of Independence, MO

Full-Time Equivalent Employees* General Fund (002) Central Garage (090) Sanitary Sewer (030) Street Improvements Sales Tax (011) Stormwater Sales Tax (013) Total

49.45 8.30 63.64 4.00 13.80 139.19

44.44 9.30 69.83 8.10 16.93 148.60

41.70 9.30 74.78 7.55 21.00 154.33

*In FY 2021-22, FTE was restated to include temporary, intern, and non-departmental positions.

DEPARTMENT MISSION The mission of the Municipal Service Department is to provide quality, reliable, and responsive public services for the Independence community. The Department must proactively and reactively maintain City infrastructure such as streets, facilities, sanitary sewer, stormwater mitigation, and wastewater treatment. Additionally, the Department is dedicated to public health and environmental protection through the enforcement of local, state, and federal laws. Ensuring a motivated and professional staff is essential to the success of the Department.

SIGNIFICANT OPERATIONAL CHANGES Transitioned to the Enterprise lease program for a large portion of the city fleet Began proactive debris pickup activities with contractor (ARPA funds) Implemented new street sweeping program focusing on both water quality and beautification

STRATEGIC PLAN CONNECTION Goal: Improve customer Service and communication Transitioning to a single department phone number to field calls for all divisions to enhance the customer experience by decreasing the number of transfers required to put them in contact with the right person Goal: Ensure City finances are stable and sustainable Transitioned to the Enterprise lease program for a large portion of the city fleet Planning next cost of service study Working to implement equipment replacement accounts to control cost and manage budget impact of large projects Goal: Achieve livability, choice, access, health, and safety through a quality-built environment Design and construct projects that enhance major corridors and provide alternative modes of transportation Work with On a Roll committee to implement recommendations Implement pavement preventative maintenance program to help improve road condition Use data to determine streets with greatest need for overlay Improve street lighting and sidewalks in priority locations Ensure Complete Streets policy is implemented during all new construction and renovation Evaluate space and maintenance needs for city buildings and develop a long-term strategy for needed improvements Work with contractor and staff to remove large debris from the ROW

161

Adopted Budget FY 2022-23

City of Independence, MO

Municipal Services: Ad ministration

Municipal Services Administration

Program by Expenditure Category

FY 2020-21

FY 2021-22

FY 2022-23

Actual Expenditures

Adopted Budget

Estimated Expenditures

Adopted Budget

Salaries Benefits Retiree Health Insurance Internal Services Professional Services Equipment Other Operating Expenses Total

$305,424 149,055 327,759 131,443 43 529 30,566 $944,819

$149,323 83,235 379,000 331,769 2,000 7,000 $952,327

$244,609 195,812 342,000 331,769 6,000 $1,120,190

$188,230 142,822 370,000 444,191 2,000 7,000 $1,154,243

General Fund (002-5001, 5013)

$944,819

$952,327

$1,120,190

$1,154,243

Total Full Time Equivalent Positions

2.30

1.60

Program by Fund

PROGRAM MISSION The Administration Division is responsible for the supervision and administration of the Public Works division, including support and response to the City Manager and City Council.

162

Adopted Budget FY 2022-23

City of Independence, MO

Municipal Services: Eng ineering

Municipal Services Engineering

Program by Expenditure Category

FY 2020-21

FY 2021-22

FY 2022-23

Actual Expenditures

Adopted Budget

Estimated Expenditures

Adopted Budget

Salary Benefits Retiree Health Insurance Internal Services Professional Services Equipment Other Operating Expenses Total

$401,658 370,823 17,325 42,818 18,842 46,343 $897,809

$525,541 376,598 14,442 40,500 8,200 87,700 $1,052,981

$411,904 322,263 52,200 40,500 8,200 76,163 $911,230

$549,484 361,703 62,905 100,500 5,000 110,900 $1,190,492

$897,809

$1,052,981

$911,230

$1,190,492

9.40

12.54

11.10

Program by Fund General Fund (002-5011)

Total Full Time Equivalent Positions MISSION

The Engineering Division provides public works services through the following work elements: plan review, design, investigations, studies, contract specifications, inspections, permits and traffic engineering, land acquisition for public improvements, and tracking project reimbursements on construction projects.

ACCOMPLISHMENTS SIGNIFICANT BUDGET CHANGES - Addition of 3.0 FTE for SSES program ($184,804), to mitigate clear water from entering sewage collection system.

163

Adopted Budget FY 2022-23

City of Independence, MO

Municipal Services: Facilit ies Main tenance

Municipal Services Facilities Maintenance

Program by Expenditure Category

FY 2020-21

FY 2021-22

FY 2022-23

Actual Expenditures

Adopted Budget

Estimated Expenditures

Adopted Budget

Salary Benefits Retiree Health Insurance Internal Services Professional Services Equipment

$437,325 172,352 16,786 1,140 864

$437,848 199,859 16,898 300 1,200

$424,920 187,220 35,100 1,600

$383,531 179,267 44,874 300 1,500

Other Operating Expenses Total

464,723 $1,093,190

552,900 $1,209,005

488,600 $1,137,440

517,900 $1,127,372

$1,093,190

$1,209,005

$1,137,440

$1,127,372

8.75

9.50

Program by Fund General Fund (002-5015)

Total Full Time Equivalent Positions MISSION

The Facilities Management Division is responsible for maintenance and repair of existing City facilities as well as the design and construction management of new construction and remodeling projects to provide a safe and comfortable environment for City employees and citizens.

164

Adopted Budget FY 2022-23

City of Independence, MO

Municipal Services: Street Maintenance

Municipal Services Street Maintenance

Program by Expenditure Category Salary Benefits Retiree Health Insurance Internal Services Professional Services Equipment Other Operating Expenses Debt Transfers Out Total

FY 2020-21

FY 2021-22

FY 2022-23

Actual Expenditures

Adopted Budget

Estimated Expenditures

Adopted Budget

$919,797 577,629 2,689 414,333 12,787 452,757 668,762 220,291 $3,269,045

$1,270,412 709,501 3,000 512,532 3,000 207,000 1,282,128 $3,987,573

$1,158,826 671,867 2,600 97,200 5,000 167,100 921,200 40,500 $3,064,293

$1,297,528 732,079 4,000 500,663 3,000 152,000 1,035,900 40,500 $3,765,670

$2,257,927 1,011,118 $3,269,045

$2,780,968 1,206,605 $3,987,573

$1,985,968 1,078,325 $3,064,293

$2,500,589 1,265,081 $3,765,670

29.00 4.00 33.00

20.80 8.10 28.90

19.50 7.55 27.05

Program by Fund General Fund (002-5111) Street Improvement Sales Tax (011-5112) Total

Total Full Time Equivalent Positions General Fund (002-5111) Street Improvement Sales Tax (011-5112) Total

MISSION Street Maintenance is responsible for maintaining 575 miles of City streets and 38 bridge structures, as well as the coordination of the Drop-Off Depot events.

ACCOMPLISHMENTS Implement new street sweeping program

SIGNIFICANT BUDGET CHANGES Added a tack oil trailer to provide better response to required street patches/repair work

165

Adopted Budget FY 2022-23

City of Independence, MO

Municipal Services: Storm Water Operations & Ma intenance

Municipal Services Storm Water Operations & Maintenance

Program by Expenditure Category

FY 2020-21

FY 2021-22

FY 2022-23

Actual Expenditures

Adopted Budget

Estimated Expenditures

Adopted Budget

Salary Benefits Retiree Health Insurance Internal Services Professional Services Equipment Debt

$904,183 363,062 5,455 542,171 151,835 -

$953,485 487,587 26,920 835,300 109,000 -

$794,045 302,435 52,239 813,300 98,225 -

$1,196,715 504,424 83,000 837,540 168,300 -

Other Operating Expenses Total

261,834 $2,228,540

560,221 $2,972,513

481,391 $2,541,635

445,560 $3,235,539

$2,228,540

$2,972,513

$2,541,635

$3,235,539

13.80

16.93

21.00

Program by Fund Storm Water Sales Tax Fund (013)

Total Full Time Equivalent Positions MISSION

The mission of the Storm Water Program is to maintain the City's storm water system to the standards of the Missouri Department of Natural Resources so that the MS4 operating permit is granted to the city.

SIGNIFICANT BUDGET CHANGES Added 2.0 FTE's to deal with the ever-increasing number of required system repairs

166

Adopted Budget FY 2022-23

City of Independence, MO

Municipal Services: Central Garage (Internal Service Fund)

Municipal Services Central Garage (Internal Service Fund)

Program by Expenditure Category Salary Benefits Retiree Health Insurance Internal Services Professional Services Equipment Other Operating Expenses Total

FY 2020-21

FY 2021-22

FY 2022-23

Actual Expenditures

Adopted Budget

Estimated Expenditures

Adopted Budget

$463,889 237,688 30,591 19,714 82 16,119 1,196,697 $1,964,780

$545,250 274,095 33,000 13,137 39,000 1,312,546 $2,217,028

$478,377 259,731 48,000 40,000 400 38,200 1,660,500 $2,525,208

$561,823 291,544 52,000 105,800 400 8,000 1,889,000 $2,908,567

$1,964,780

$2,217,028

$2,525,208

$2,908,567

8.30

9.30

Program by Fund Central Garage (090)

Total Full Time Equivalent Positions MISSION

Internal Service Funds are used to account for the financing of goods or services provided by one department or agency to other departments or agencies of the government and to other governmental units on a cost-reimbursed basis. This fund is used to account for costs of maintenance of the City's fleet of vehicles and mobile equipment and related charges to other departments.

167

Adopted Budget FY 2022-23

City of Independence, MO

Municipal Services Sanitary Sewer

Municipal Services Sanitary Sewer Department Programs Administration (5201) Facilities (5215) Treatment Facilities (5220) Collection System Maintenance (5230) Environmental Services (5240) Inter-Jurisdictional Agencies (5210) Sewer Non-Departmental (6530) Capital Projects Debt Transfers Out Total

FY 2020-21 Actual Expenditures

FY 2021-22 Adopted Budget

FY 2021-22 Estimated Expenditures

FY 2022-23 Adopted Budget

$527,993 980,647 2,568,074 3,254,563 689,548 7,780,765 6,791,081 1,278,787 6,272,220 $30,143,678

$716,336 1,429,620 3,306,941 4,005,745 845,349 8,394,151 7,061,905 3,925,000 6,288,332 $35,973,379

$658,318 1,461,251 2,767,394 3,353,946 735,526 8,394,151 6,913,810 800,000 6,288,400 $31,372,796

$503,192 1,512,534 3,113,448 4,940,251 781,841 9,224,891 8,138,132 $1,750,000 6,239,100 $36,203,389

$3,446,169 1,739,921 315,950 1,873,647 382,517 835,761 13,998,706 $22,592,671 1,278,787 6,272,220 $30,143,678

$4,177,853 2,124,927 370,000 2,513,183 758,400 424,500 15,391,184 $25,760,047 3,925,000 6,288,332 $35,973,379

$3,620,878 2,101,201 321,946 2,560,008 604,300 422,200 14,653,863 $24,284,396 800,000 6,288,400 $31,372,796

$4,339,990 2,456,996 348,000 3,767,000 647,000 593,000 16,062,303 $28,214,289 $1,750,000 6,239,100 $36,203,389

$30,143,678

$35,973,379

$31,372,796

$36,203,389

63.64

69.83

74.78

Department by Fund Sanitary Sewer (030)

Full-Time Equivalent Employees* Sanitary Sewer (030)

*In FY 2021-22, FTE was restated to include temporary, intern, and non-departmental positions.

DEPARTMENT MISSION Sanitary Sewer, formally known as Water Pollution Control, is part of Municipal Services, and is responsible for the maintenance and enforcement of the City's water pollution control policies and regulations.

168

Adopted Budget FY 2022-23

City of Independence, MO

Municipal Services Sanitary Sewer: Adminis tration

Municipal Services Sanitary Sewer Administration

Program by Expenditure Category Salary Benefits Retiree Health Insurance Internal Services Professional Services Equipment Other Operating Expenses Total

FY 2020-21

FY 2021-22

FY 2022-23

Actual Expenditures

Adopted Budget

Estimated Expenditures

Adopted Budget

$266,859 98,923 101 10,048 152,062

$339,195 117,371 172,670 87,100

$304,352 126,746 172,670 1,500 53,050

$301,354 122,538 5,000 74,300

$527,993

$716,336

$658,318

$503,192

$527,993

$716,336

$658,318

$503,192

3.40

3.05

2.55

Program by Fund Sanitary Sewer (030-5201)

Total Full Time Equivalent Positions MISSION

The mission of the Administration program is to provide leadership and back-office support for the development, maintenance and enforcement of the City's water pollution control policies and regulations.

169

Adopted Budget FY 2022-23

City of Independence, MO

Municipal Services Sanitary Sewer: Facilities

Municipal Services Sanitary Sewer Facilities

Program by Expenditure Category Salary Benefits Retiree Health Insurance Internal Services Professional Services Equipment Other Operating Expenses Total

FY 2020-21

FY 2021-22

FY 2022-23

Actual Expenditures

Adopted Budget

Estimated Expenditures

Adopted Budget

$385,230 171,401 399 87,331 65,610 270,676 $980,647

$466,565 235,555 5,600 158,500 131,300 432,100 $1,429,620

$506,542 287,559 6,600 150,000 129,000 381,550 $1,461,251

$491,247 283,187 19,900 119,000 115,000 484,200 $1,512,534

$980,647

$1,429,620

$1,461,251

$1,512,534

6.25

7.25

Program by Fund Sanitary Sewer (030-5215)

Total Full Time Equivalent Positions MISSION

The mission of the Facilities division is to ensure reliable operation of wastewater collection and treatment systems through preventative and predictive maintenance practices.

170

Adopted Budget FY 2022-23

City of Independence, MO

Municipal Services Sanitary Sewer: Treatment Facilities

Municipal Services Sanitary Sewer Treatment Facilities

Program by Expenditure Category

FY 2020-21

FY 2021-22

FY 2022-23

Actual Expenditures

Adopted Budget

Estimated Expenditures

Adopted Budget

Salary Benefits Retiree Health Insurance Internal Services Professional Services Equipment

$936,549 404,800 125 27,090 36,005

$850,423 372,718 2,500 131,800 35,000

$820,553 426,492 4,500 80,000 35,000

$730,158 431,890 16,400 106,500 -

Other Operating Expenses Total

1,163,505 $2,568,074

1,914,500 $3,306,941

1,400,850 $2,767,394

1,828,500 $3,113,448

$2,568,074

$3,306,941

$2,767,394

$3,113,448

16.00

14.00

13.00

Program by Fund Sanitary Sewer (030-5220)

Total Full Time Equivalent Positions MISSION

The mission of the Treatment Facilities program is to operate and maintain the Rock Creek Wastewater Treatment Plan and thirteen pumping stations throughout the city so that wastewater meets all National Pollutant Discharge Elimination System permit limits

SIGNIFICANT BUDGET CHANGES - Increased cost of hydrated lime supply ($320,000) and professional services ($82,000).

171

Adopted Budget FY 2022-23

City of Independence, MO

Municipal Services Sanitary Sewer: Co llection Sy stem Maintenance

Municipal Services Sanitary Sewer Collection System Maintenance

Program by Expenditure Category Salary Benefits Retiree Health Insurance Internal Services Professional Services Equipment Other Operating Expenses Total

FY 2020-21

FY 2021-22

FY 2022-23

Actual Expenditures

Adopted Budget

Estimated Expenditures

Adopted Budget

$1,348,574 614,264 3,574 9,865 205,842 672,855 399,589 $3,254,563

$1,923,349 826,446 7,000 43,420 392,800 219,500 593,230 $4,005,745

$1,459,125 710,701 86,620 317,800 219,500 560,200 $3,353,946

$2,316,247 1,078,504 127,000 391,500 439,300 587,700 $4,940,251

$3,254,563

$4,005,745

$3,353,946

$4,940,251

29.75

36.54

44.40

Program by Fund Sanitary Sewer (030-5230)

Total Full Time Equivalent Positions MISSION

The mission of Collection System Maintenance is to maintain over 614 miles of sanitary sewer pipe and over 14,720 manholes to a level that minimizes the number and frequency of overflows and backups.

SIGNIFICANT BUDGET CHANGES Added 2 FTE's dedicated to the construction crew

172

Adopted Budget FY 2022-23

City of Independence, MO

Municipal Services Sanitary Sewer: Enviro nmental Services

Municipal Services Sanitary Sewer Environmental Services

Program by Expenditure Category Salary Benefits Retiree Health Insurance Internal Services Professional Services Equipment Other Operating Expenses Total

FY 2020-21

FY 2021-22

FY 2022-23

Actual Expenditures

Adopted Budget

Estimated Expenditures

Adopted Budget

$398,419 163,187 50 22,206 61,242 44,444 $689,548

$480,968 206,981 2,000 45,300 38,700 71,400 $845,349

$422,512 191,164 2,900 30,000 38,700 50,250 $735,526

$430,775 207,666 13,600 25,000 38,700 66,100 $781,841

$689,548

$845,349

$735,526

$781,841

7.00

8.00

7.00

Program by Fund Sanitary Sewer (030-5240)

Total Full Time Equivalent Positions MISSION

The mission of the Environmental Services program is to inspect, sample and analyze industrial sewage discharges to determine compliance with National Pretreatment regulations.

173

Adopted Budget FY 2022-23

City of Independence, MO

Municipal Services Sanitary Sewer: Inter-Jurisdictional Agencies

Municipal Services Sanitary Sewer Inter-Jurisdictional Agencies

Program by Expenditure Category Salary Benefits Retiree Health Insurance Internal Services Professional Services Equipment Other Operating Expenses Total

FY 2020-21

FY 2021-22

FY 2022-23

Actual Expenditures

Adopted Budget

Estimated Expenditures

Adopted Budget

$0 7,780,765 $7,780,765

$0 8,394,151 $8,394,151

$0 9,224,891 $9,224,891

$7,780,765

$8,394,151

$9,224,891

0.00

Program by Fund Sanitary Sewer (030-5210)

Total Full Time Equivalent Positions MISSION

The mission of the Inter-Jurisdictional program is to provide administrative support for cooperative sewer services within the contiguous watersheds of adjoining municipalities and the Little Blue Valley Sewer District.

SIGNIFICANT BUDGET CHANGES - Little Blue Valley Sewer District rate increase ($830,740)

174

Adopted Budget FY 2022-23

City of Independence, MO

Municipal Services Sanitary Sewer: Non-Departmental

Municipal Services Sanitary Sewer Non-Departmental

Program by Expenditure Category Salary Benefits Retiree Health Insurance Internal Services Professional Services Equipment Other Operating Expenses Transfers Out Total

FY 2020-21

FY 2021-22

FY 2022-23

Actual Expenditures

Adopted Budget

Estimated Expenditures

Adopted Budget

$110,538 287,346 312,376 1,863,107 30,000 49 4,187,665 $6,791,081

$117,353 365,856 363,000 2,286,993 30,000 3,898,703 $7,061,905

$107,794 358,540 321,946 2,286,718 25,000 3,813,812 $6,913,810

$70,209 333,211 348,000 3,590,100 3,796,612 $8,138,132

$6,791,081

$7,061,905

$6,913,810

$8,138,132

1.24

0.99

0.58

Program by Fund Sanitary Sewer (030-6530)

Total Full Time Equivalent Positions MISSION

Provides funding for department-wide activities not attributable to one single sewer program.

175

Adopted Budget FY 2022-23

City of Independence, MO

Municipal Services Sanitary Sewer: Capital Projects

Municipal Services Capital Projects

Program by Expenditure Category Street Improvements Sales Tax (011) Stormwater Sales Tax (013) Sanitary Sewer (030) Total

FY 2020-21 Actual Expenditures

FY 2021-22 Adopted Budget

FY 2021-22 Estimated Expenditures

FY 2022-23 Adopted Budget

$9,110,681 761,509 1,278,787 $11,150,977

$6,486,836 1,760,000 3,925,000 $12,171,836

$6,942,956 800,000 800,000 $8,542,956

$6,556,836 1,500,000 1,750,000 $9,806,836

Capital Projects for FY 2022-23 Project Title and Number 24 HWY Complete Streets - 111801 Pavement Preventative Maint. Operations - 112201 Emergency Transportation Projects - 112203 Traffic Signal Components Replacement - 112103 Traffic Signal Replacement Program - 112205 Replace Loop Detection w/Video Detection - 112206 Operation Greenlight (OGL) - 110409 US 24 Hwy Phase 2 - 112208 Noland Rd & Lynn Ct Intersection Improvements - 112302 Leslie to Crane & Hereford Ph1 - 132201 US Army Corps of Engineers Study of Little Blue River Watershed - 132301 Trenchless Technology - 130508 Emergency Construction Projects - 131802 Trenchless Technology - 9757 Crackerneck Creek Slope Rehabilitations - 302202 Pump Stations Improv and Maint - 302103 Sanitary Sewer Main Reloc. from Streambanks-302203 Sludge Thickening Process Improvements - 302301 Piping rehabilitation - 302105

Amount $600,000 4,600,000 175,000 25,000 20,000 68,000 23,836 250,000 795,000 1,000,000 100,000 100,000 300,000 100,000 800,000 150,000 100,000 400,000 200,000 $9,806,836

176

Adopted Budget FY 2022-23

City of Independence, MO

Municipal Services Sani tary Sewer: Debt

Municipal Services Debt

Program by Expenditure Category Debt Service

FY 2020-21

FY 2021-22

FY 2022-23

Actual Expenditures

Adopted Budget

Estimated Expenditures

Adopted Budget

$6,828,171

$6,722,480

$6,722,600

$7,983,300

$555,951 6,272,220 $6,828,171

$434,148 6,288,332 $6,722,480

$434,200 6,288,400 $6,722,600

$1,744,200 6,239,100 $7,983,300

$915,000 1,357,981 2,500 $2,275,481

$940,000 1,334,732 5,000 $2,279,732

$940,000 1,334,800 5,000 $2,279,800

$0 $0

$980,000 1,937,967 5,497 $2,923,464

$1,025,000 1,904,400 5,000 $2,934,400

$0 $0

$310,000 762,025 1,250 $1,073,275

$315,000 754,200 5,000 $1,074,200

$325,000 741,350 5,000 $1,071,350

$0 $0

$3,210,000 1,947,750 10,000 $5,167,750

$0 555,951 $555,951

$0 434,148 $434,148

$0 434,200 $434,200

$1,310,000 434,200 $1,744,200

Program by Fund Street Improvements Sales Tax (011) Sanitary Sewer (030) Total

Debt Issuance Issue 2012B - Sanitary Sewer Principal Interest Fees Total

Issue 2013C - Sanitary Sewer Principal Interest Fees Total

Issue 2014C - Sanitary Sewer Principal Interest Fees Total

Issue 2021 A&B - Sanitary Sewer Principal Interest Fees Total Lease Purchase 19LP - Street Sales Tax Principal Interest Fees Total

177

Adopted Budget FY 2022-23

City of Independence, MO

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178

Adopted Budget FY 2022-23

City of Independence, MO

Policy and Leadership Office of the City Manager

Office of the City Manager

City Manager Zach Walker

Deputy City Manager Adam Norris

Municipal Services

Finance & Administration

Public Utilities

Health & Animal Services

Community Development

Fire

Parks, Recreation & Tourism

179

Police

Adopted Budget FY 2022-23

City of Independence, MO

Office of the City Manager

Department Programs City Manager (4021) Public Information Office (4022) Total

FY 2020-21

FY 2021-22

FY 2022-23

Actual Expenditures

Adopted Budget

Estimated Expenditures

Adopted Budget

$872,899 289,646 $1,162,545

$888,980 296,252 $1,185,232

$878,571 271,493 $1,150,064

$780,579 321,408 $1,101,987

$754,236 253,969 71,699 31,878 6,405 44,358

$744,759 265,409 97,000 3,601 30,000 44,463

$805,500 243,500 53,000 3,601 44,463

$653,379 251,953 65,000 59,801 2,221 69,633

$1,162,545

$1,185,232

$1,150,064

$1,101,987

$1,162,545

$1,185,232

$1,150,064

$1,101,987

7.83

6.50

Department by Expenditure Category Salaries Benefits Retiree Health Insurance Internal Services Professional Services Equipment Other Operating Expenses Total

Department by Fund General Fund (002)

Full-Time Equivalent Employees* General Fund (002)

DEPARTMENT MISSION The City Manager is the Chief Administrative Officer of the City government, exercising direction over all municipal operations. The Office of the City Manager is comprised of the City Manager and Public Information Officer departments.

180

Adopted Budget FY 2022-23

City of Independence, MO

Office of the City Manager: City Manager

Office of the City Manager City Manager

Program by Expenditure Category

FY 2020-21

FY 2021-22

FY 2022-23

Actual Expenditures

Adopted Budget

Estimated Expenditures

Adopted Budget

Salaries Benefits Retiree Health Insurance Internal Services Professional Services Equipment Other Operating Expenses Total

$544,576 190,184 71,699 31,878 4,013 30,549 $872,899

$533,711 194,698 97,000 2,646 30,000 30,925 $888,980

$607,500 184,500 53,000 2,646 30,925 $878,571

$441,171 182,229 65,000 57,033 2,221 32,925 $780,579

$872,899

$888,980

$878,571

$780,579

4.50

3.50

Program by Fund General Fund (002-4021)

Total Full Time Equivalent Positions* PROGRAM MISSION

The mission of the City Manager is to serve as the Chief Administrative Officer of the City government so that Mayor and City Council-directed policies are implemented, and city services are delivered efficiently and effectively.

ACCOMPLISHMENTS The City Manager’s Office has begun the initial implementation of the City's Values Program. Staff has been actively working together to define what our principles and guiding lights will be. The City Manager's Office has been actively working with staff to designate ARPA funds to different projects, including the Police pay plan. We have continued to sustain City services, programs, and quality response in our second year of a global pandemic. * Excludes headcount that is allocated to other departments.

181

Adopted Budget FY 2022-23

City of Independence, MO

Office of the City Manager: Public Information Office

182

Adopted Budget FY 2022-23

City of Independence, MO

Office of the City Manager Public Information Office

Program by Expenditure Category

FY 2020-21

FY 2021-22

FY 2022-23

Actual Expenditures

Adopted Budget

Estimated Expenditures

Adopted Budget

Salary Benefits Retiree Health Insurance Internal Services Professional Services Equipment Other Operating Expenses Total

$209,660 63,785 2,392 13,809 $289,646

$211,048 70,711 955 13,538 $296,252

$198,000 59,000 955 13,538 $271,493

$212,208 69,724 2,768 36,708 $321,408

$289,646

$296,252

$271,493

$321,408

3.33

3.00

Program by Fund General Fund (002-4022)

Total Full Time Equivalent Positions* MISSION

To tell the many stories of Independence and engage our community while guided by the City’s strategic plan.

ACCOMPLISHMENTS In the 2021-22 Fiscal Year we expanded our team to include the Public Education and Communication Outreach Coordinator, as well as seeing the full impact of the Digital Content Specialist. With these two positions we continue to grow and expand the content, materials, and videos produced for the city further improving our engagement with citizens.

SIGNIFICANT BUDGET CHANGES This year's budget focuses on staff environment, training, and performance. Budget packages include equipment, training, and computer replacement to ensure Communication's staff have the equipment, resources, and training they need to serve the Citizens of Independence. * Excludes headcount that is allocated to other departments.

183

Adopted Budget FY 2022-23

City of Independence, MO

Offices of the Mayor and City Co uncil

Mayor and City Council Mayor: Eileen Weir

City Manager

Office of the City Council

Management Analyst

Office of the City Clerk

184

Adopted Budget FY 2022-23

City of Independence, MO

Offices of the Mayor and City Council Department Programs

FY 2020-21 Actual Expenditures

FY 2021-22 Adopted Budget

FY 2021-22 Estimated Expenditures

FY 2022-23 Adopted Budget

$194,690 384,252 212,404 92,717 $884,063

$212,552 404,888 325,744 93,910 $1,037,094

$216,200 418,231 609,508 47,100 $1,291,039

$153,605 445,767 266,577 87,357 $953,306

$537,862 267,203 44,262 285 2,690 31,761 $884,063

$543,811 285,752 51,000 2,221 100,000 54,310 $1,037,094

$516,700 293,900 47,400 2,221 376,498 54,320 $1,291,039

$486,693 267,683 52,000 92,620 54,310 $953,306

$884,063

$1,037,094

$1,291,039

$953,306

12.00

11.00

Mayor (4004) City Council (4002) City Clerk (4012) Management Analyst (4003) Total

Department by Expenditure Category Salaries Benefits Retiree Health Insurance Internal Services Professional Services Equipment Other Operating Expenses Total

Department by Fund General Fund (002)

Full-Time Equivalent Employees General Fund (002)

DEPARTMENT MISSION Process, record, and report all transactions in a timely and accurate manner using sound business practices and methods. In performing our mission, we will maintain a well-trained staff and utilize the tools provided by the City to their greatest advantage.

185

Adopted Budget FY 2022-23

City of Independence, MO

Office of the Mayor and City Cou ncil: Office of the Mayor

Offices of the Mayor and City Council Office of the Mayor

Program by Expenditure Category Salaries Benefits Retiree Health Insurance Internal Services Professional Services Equipment Other Operating Expenses Total

FY 2020-21

FY 2021-22

FY 2022-23

Actual Expenditures

Adopted Budget

Estimated Expenditures

Adopted Budget

$111,771.00 60,614 6,228 16,077 $194,690.00

$112,914.00 61,138 8,000 30,500 $212,552.00

$112,600.00 67,700 5,400 30,500 $216,200.00

$46,500.00 33,415 6,000 37,190 30,500 $153,605.00

$194,690.00

$212,552.00

$216,200.00

$153,605.00

2.00

1.00

Program by Fund General Fund (002-4004)

Total Full Time Equivalent Positions PROGRAM MISSION

The mission of the mayor is to serve as the presiding officer of the City Council, as provided by the City Charter. As the presiding officer, the mayor works with other members of the City Council to enact legislation and make appointments to various advisory boards and commissions.

186

Adopted Budget FY 2022-23

City of Independence, MO

Offices of the Mayor and City Council City Council

Program by Expenditure Category Salary Benefits Retiree Health Insurance Internal Services Professional Services Equipment Other Operating Expenses Total

FY 2020-21

FY 2021-22

FY 2022-23

Actual Expenditures

Adopted Budget

Estimated Expenditures

Adopted Budget

$237,288.00 125,519 13,227 2,517 5,701 $384,252.00

$238,297.00 141,360 15,000 221 10,010 $404,888.00

$237,500.00 155,500 15,000 221 10,010 $418,231.00

$240,616.00 149,969 17,000 28,172 10,010 $445,767.00

$384,252.00

$404,888.00

$418,231.00

$445,767.00

7.00

Program by Fund General Fund (002-4002)

Total Full Time Equivalent Positions MISSION

The mission of the City Council is to enact legislation that protects the health, peace, property, and general welfare of the citizens of the City of Independence. The Council consists of four members elected by the voters of the Council District, and two members elected at-large, or by all Independence voters. Office of the Mayor and City Cou ncil: City

Council

187

Adopted Budget FY 2022-23

City of Independence, MO

Office of the Mayor and City Cou ncil: City Clerk

Offices of the Mayor and City Council City Clerk

Program by Expenditure Category Salary Benefits Retiree Health Insurance Internal Services Professional Services Equipment Other Operating Expenses Total

FY 2020-21

FY 2021-22

FY 2022-23

Actual Expenditures

Adopted Budget

Estimated Expenditures

Adopted Budget

$125,765.00 51,391 24,807 285 173 9,983 $212,404.00

$128,542.00 53,402 28,000 2,000 100,000 13,800 $325,744.00

$132,300.00 57,900 27,000 2,000 376,498 13,810 $609,507.89

$137,917.00 58,946 29,000 26,914 13,800 $266,577.00

$212,404.00

$325,744.00

$609,507.89

$266,577.00

2.00

Program by Fund General Fund (002-4012)

Total Full Time Equivalent Positions MISSION

The mission of the City Clerk is to manage and record the official proceedings of the City of Independence so that the official business of the City is duly recorded and maintained.

SIGNIFICANT BUDGET CHANGES The number of records requests processed and tracked by the City Clerk’s Office has increased exponentially since the process change in September 2021. FY 20/21: 381 FY 21/22(to date): 1,999 760 of these requests are a collaborative effort of processing the requests by IPD and tracking by the City Clerk’s Office.

ACCOMPLISHMENTS In working with all departments, the City Clerk's Office has streamlined the records request process, and become more consistent when it comes to open records requests. Our current processes are more closely aligned with the Missouri Sunshine Law and the Independence City Code. Additional tracking has begun regarding demographic information for boards and commissions applications and appointments, so the city can identify and recognize the diversity among of our various boards and commissions.

STRATEGIC PLAN CONNECTION Connection to the Strategic Plan is being Customer Focused. Updates to the records request process has resulted in more effective and efficient responses to citizens and has created a single hub for obtaining public records.

188

Adopted Budget FY 2022-23

City of Independence, MO

Office of the Mayor and City Cou ncil: Management Analy st

Offices of the Mayor and City Council Management Analyst

Program by Expenditure Category Salary Benefits Retiree Health Insurance Internal Services Professional Services Equipment Other Operating Expenses Total

FY 2020-21

FY 2021-22

FY 2022-23

Actual Expenditures

Adopted Budget

Estimated Expenditures

Adopted Budget

$63,038.00 29,679 $92,717.00

$64,058.00 29,852 $93,910.00

$34,300.00 12,800 $47,100.00

$61,660.00 25,353 344 $87,357.00

$92,717.00

$93,910.00

$47,100.00

$87,357.00

1.00

Program by Fund General Fund (002-4003)

Total Full Time Equivalent Positions MISSION

The mission of the Management Analyst program is to systematically and continuously examine all works of the city in order to identify opportunities to reduce costs, increase program efficiency, improve program effectiveness, and enhance professionalism of the administration of the city.

SIGNIFICANT BUDGET CHANGES The management analyst salary has estimated savings due to a current vacancy. If the position is filled sooner, the budget will be allocated at that time.

189

Adopted Budget FY 2022-23

City of Independence, MO

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190

Adopted Budget FY 2022-23

City of Independence, MO

Public Safety Fire

Fire Chief: Doug Short

Emergency Medical Services

Emergency Preparedness

Fire Operations

Fire Prevention

Training and Professional Development

191

Adopted Budget FY 2022-23

City of Independence, MO

Fire

Fire Department Programs Administration (4611) Operations (4621) Emergency Medical Services (4622) Fire Prevention (4631) Maintenance (4641) Training (4651) Emergency Preparedness (4661,4650) Sales Tax (4671) Total

FY 2020-21

FY 2021-22

FY 2022-23

Actual Expenditures

Adopted Budget

Estimated Expenditures

Adopted Budget

$1,714,084 20,468,053 200,703 821,960 102,032 26,734 565,098 2,856,627 $26,755,291

$1,880,355 20,326,249 268,399 955,097 66,552 69,887 285,483 2,836,929 $26,688,951

$1,806,900 21,156,200 273,000 929,014 71,900 68,166 297,400 1,283,556 $25,886,136

$2,298,556 19,866,993 277,697 952,686 66,625 51,287 297,653 6,895,086 $30,706,583

$14,805,735 7,342,485 1,100,476 365,609 182,926 1,530,934 1,353,891 73,235 $26,755,291

$14,364,386 7,719,227 1,267,000 486,536 257,800 1,235,000 1,261,369 97,633 $26,688,951

$14,407,400 8,522,438 1,200,000 529,520 149,800 30,000 949,242 97,736 $25,886,136

$16,015,249 8,261,609 1,278,000 950,275 204,800 2,573,400 1,325,450 97,800 $30,706,583

$23,482,679 415,985 2,856,627 $26,755,291

$23,852,022 2,836,929 $26,688,951

$24,574,980 27,600 1,283,556 $25,886,136

$23,811,497 6,895,086 $30,706,583

177.50 0.00 2.00 179.50

176.50 0.00 2.00 178.50

175.50 0.00 2.00 177.50

174.50 0.00 24.00 198.50

Department by Expenditure Category Salaries Benefits Retiree Health Insurance Internal Services Professional Services Equipment Other Operating Expenses Debt Service Total

Department by Fund General Fund (002) Grant Fund (015) Fire Protection Sales Tax (017) Total

Full-Time Equivalent Employees General Fund (002) Grant Fund (015) Fire Protection Sales Tax (017) Total

DEPARTMENT MISSION The Independence Fire Department will meet the challenges of present and future community needs through pro-active leadership, dedication to our core values, provision of quality All-Hazard emergency services, and community riskreduction strategies in an efficient and effective manner.

192

Adopted Budget FY 2022-23

City of Independence, MO

SIGNIFICANT OPERATIONAL CHANGES After completion of a Community Risk Assessment and Standard of Cover, the Fire Department will establish a Master Plan for moving our department in forward direction to meet the needs and services of our City.

STRATEGIC PLAN CONNECTION Providing the Master Plan will achieve the Goals and Objectives of the Independence Strategic plan in increasing perception of safety and improving public infrastructure and facilities.

193

Adopted Budget FY 2022-23

City of Independence, MO

Fire: Administration

Fire Administration

Program by Expenditure Category

FY 2020-21

FY 2021-22

FY 2022-23

Actual Expenditures

Adopted Budget

Estimated Expenditures

Adopted Budget

Salaries Benefits Retiree Health Insurance Internal Services Professional Services Equipment

$219,077 100,278 1,086,655 40,518 39,907 -

$221,589 106,124 1,239,000 45,942 7,000 -

$232,000 123,000 1,200,000 46,500 7,000 -

$225,529 125,784 1,278,000 430,243 9,000 -

Other Operating Expenses Total

227,649 $1,714,084

260,700 $1,880,355

198,400 $1,806,900

230,000 $2,298,556

$1,714,084

$1,880,355

$1,806,900

$2,298,556

3.00

Program by Fund General Fund (002-4611)

Total Full Time Equivalent Positions General Fund (002-4611)

PROGRAM MISSION The Administration Division is responsible for the overall management of the department and ensures that strategic goals and objectives meet the visions and mission of the department.

ACCOMPLISHMENTS Assisted in Sales Tax needs determination

SIGNIFICANT BUDGET CHANGES Retiree health insurance increased and was consolidated to this org key for the General Fund portion of the department costs.

194

Adopted Budget FY 2022-23

City of Independence, MO

Fire: Operations

Fire Operations

Program by Expenditure Category

FY 2020-21

FY 2021-22

FY 2022-23

Actual Expenditures

Adopted Budget

Estimated Expenditures

Adopted Budget

Salary Benefits Retiree Health Insurance Internal Services Professional Services Equipment Other Operating Expenses

13,395,812 6,759,860 13,821 274,902 23,658

12,830,027 7,028,108 28,000 407,717 8,000

12,868,100 7,838,700 407,900 17,000

12,122,974 7,352,318 350,201 17,000

Debt Service Total

20,468,053

24,397 20,326,249

24,500 21,156,200

24,500 19,866,993

20,468,053

20,326,249

21,156,200

19,866,993

162.50

161.00

160.00

Program by Fund General Fund (002-4621)

Total Full Time Equivalent Positions General Fund (002-4621)

MISSION The mission of the Fire Operations Division is to serve the emergent needs of the community with response to emergency medical calls, fires, explosions, bomb threats, vehicle accidents, homeland security terrorism, hazardous chemical spills, and other emergency calls.

ACCOMPLISHMENTS - Change in response management to be proximity based

195

Adopted Budget FY 2022-23

City of Independence, MO

Fire: Emergency Medical Services

Fire Emergency Medical Services

Program by Expenditure Category

FY 2020-21

FY 2021-22

FY 2022-23

Actual Expenditures

Adopted Budget

Estimated Expenditures

Adopted Budget

Salary

$95,216

$109,200

$110,900

$115,259

Benefits

54,396

66,272

69,300

73,037

Internal Services

3,982

4,377

4,500

851

Professional Services

28,500

42,800

18,609

45,750

45,500

45,750

$200,703

$268,399

$273,000

$277,697

$200,703

$268,399

$273,000

$277,697

1.00

Retiree Health Insurance

Equipment Other Operating Expenses Total

Program by Fund General Fund (002-4622)

Total Full Time Equivalent Positions General Fund (002-4622)

MISSION The Emergency Medical Services (EMS) and Wellness Division is responsible for the training and operation of emergency medical services to ensure firefighters can provide basic and advanced life support measures to the citizens.

196

Adopted Budget FY 2022-23

City of Independence, MO

Fire: Prevention

Fire Prevention

Program by Expenditure Category

FY 2020-21

FY 2021-22

FY 2022-23

Actual Expenditures

Adopted Budget

Estimated Expenditures

Adopted Budget

Salary Benefits Retiree Health Insurance Internal Services Professional Services Equipment

$546,488 259,469 12,095 -

$623,694 316,915 5,788 -

$591,800 294,538 33,800 -

$620,532 272,489 50,965 -

Other Operating Expenses Total

3,908 $821,960

8,700 $955,097

8,876 $929,014

8,700 $952,686

$821,960

$955,097

$929,014

$952,686

8.00

Program by Fund General Fund (002-4631)

Total Full Time Equivalent Positions General Fund (002-4631)

MISSION The Fire Prevention Division provides for the safety of the residents through inspection of new businesses within the city, fire code enforcement, plan reviews, fire safety education, fire investigation, and the re-inspection of all violations found during company inspections.

197

Adopted Budget FY 2022-23

City of Independence, MO

Fire: Main tenance

Fire Maintenance

Program by Expenditure Category Salary Benefits Retiree Health Insurance Internal Services Professional Services Equipment Other Operating Expenses Total

FY 2020-21

FY 2021-22

FY 2022-23

Actual Expenditures

Adopted Budget

Estimated Expenditures

Adopted Budget

$12,827 17,468 5,742 1,536 64,459 $102,032

$0 15,000 5,052 46,500 $66,552

$0 15,000 5,200 51,700 $71,900

$0 16,925 49,700 $66,625

$102,032

$66,552

$71,900

$66,625

0.00

Program by Fund General Fund (002-4641)

Total Full Time Equivalent Positions General Fund (002-4641)

MISSION The Maintenance Division manages the service, preventative maintenance, and replacement programs for all staff vehicles, fire apparatus, facilities, and equipment.

198

Adopted Budget FY 2022-23

City of Independence, MO

Fire: Trainin g and Profess ional Develop ment

Fire Training and Professional Development

Program by Expenditure Category Salary Benefits Retiree Health Insurance Internal Services Professional Services Equipment Other Operating Expenses Total

FY 2020-21

FY 2021-22

FY 2022-23

Actual Expenditures

Adopted Budget

Estimated Expenditures

Adopted Budget

$0 11,508 12,630 2,596 $26,734

$31,630 32,560 5,697 $69,887

$30,700 31,500 5,400 566 $68,166

$40,000 10,787 500 $51,287

$26,734

$69,887

$68,166

$51,287

0.50

1.00

0.00

Program by Fund General Fund (002-4651)

Total Full Time Equivalent Positions General Fund (002-4651)

MISSION The Training/Professional Development Division provides training which promotes safe, effective, and efficient emergency response to the community.

199

Adopted Budget FY 2022-23

City of Independence, MO

Fire: Emergency Preparedness

Fire Emergency Preparedness

Program by Expenditure Category Salary Benefits Retiree Health Insurance Internal Services Professional Services Equipment Other Operating Expenses Total

FY 2020-21

FY 2021-22

FY 2022-23

Actual Expenditures

Adopted Budget

Estimated Expenditures

Adopted Budget

$147,050 71,407 15,740 109,019 3,990 217,892 $565,098

$139,275 76,648 17,660 3,000 48,900 $285,483

$168,200 71,900 22,300 3,000 32,000 $297,400

$133,466 55,384 56,903 3,000 48,900 $297,653

General Fund (002-4661)

$149,113

$285,483

$269,800

$297,653

Grant Fund (015-4650) Total

415,985 $1,352,078

$285,483

27,600 $297,400

$297,653

2.50 0.00 2.50

Program by Fund

Total Full Time Equivalent Positions General Fund (002-4661) Grant Fund (015-4650) Total

MISSION The Emergency Preparedness Division is responsible for support during times of disaster for all local, state, and federal departments across the spectrum of the emergency management functions, including preparedness, response, prevention, and recovery.

200

Adopted Budget FY 2022-23

City of Independence, MO

Fire: Sales Tax Program

Fire Sales Tax Program

Program by Expenditure Category

FY 2020-21

FY 2021-22

FY 2022-23

Actual Expenditures

Adopted Budget

Estimated Expenditures

Adopted Budget

Salary Benefits Retiree Health Insurance Internal Services Professional Services Equipment Other Operating Expenses

$389,265 68,099 5,500 1,525,408 795,120

$408,971 77,600 205,000 1,235,000 837,122

$405,700 78,500 3,920 97,000 30,000 595,200

$2,757,489 382,597 33,400 150,000 2,573,400 924,900

Debt Service Total

73,235 $2,856,627

73,236 $2,836,929

73,236 $1,283,556

73,300 $6,895,086

$2,856,627

$2,836,929

$1,283,556

$6,895,086

2.00

24.00

Program by Fund Fire Protection Sales Tax (017-4671)

Total Full Time Equivalent Positions Fire Protection Sales Tax (017-4671)

MISSION The purpose of this cost center is to budget and track expenditures of Fire Protection Sales Tax funds to ensure compliance with the stated goals of this initiative when passed by voters.

ACCOMPLISHMENTS Continue to meet Capital Outlay and other needs, per the Sales Tax intent.

SIGNIFICANT BUDGET CHANGES Next Fiscal year (22-23) will be increased to one-half percent sales tax and be used for Capital Outlay, CIP and Personnel.

201

Adopted Budget FY 2022-23

City of Independence, MO

Municipal Court

Municipal Court Presiding Judge: Garry Helm

Municipal Court Administrator

Municipal Judge

202

Adopted Budget FY 2022-23

City of Independence, MO

Municipal Court Department Programs Municipal Court (4090)

FY 2020-21

FY 2021-22

FY 2022-23

Actual Expenditures

Adopted Budget

Estimated Expenditures

Adopted Budget

$1,086,560

$1,264,139

$1,155,386

$1,687,121

Salaries

$567,073

$626,991

$582,000

$655,913

Benefits Retiree Health Insurance

275,204

327,027

297,000

309,383

41,896

56,000

36,000

39,000

Department by Expenditure Category

Internal Services

53,900

466,627

Professional Services

82,633

128,931

Equipment

1,945

2,325

18,302

117,809

68,965

57,555

68,965

$1,086,560

$1,264,139

$1,155,386

$1,687,121

$1,086,560

$1,264,139

$1,155,386

$1,687,121

13.64

14.64

Other Operating Expenses Total

Department by Fund General Fund (002)

Full-Time Equivalent Employees General Fund (002)

DEPARTMENT MISSION The Municipal Court has jurisdiction of cases involving violation of City ordinances; establishes and collects all fines, court costs, and bond money; issues warrants, subpoenas, and orders of commitment; and provides other services as prescribed by the Charter of the City of Independence, Missouri and applicable State Statutes.

203

Adopted Budget FY 2022-23

City of Independence, MO

Police

Police Chief: Adam Dustman

204

Adopted Budget FY 2022-23

City of Independence, MO

Police Department Programs Chief of Police (4511) Grant Match (4512, 4550) Training & Equipment (4513) Patrol (4532) Investigations (4534) Tactical Operations (4535) Special Enforcement (4536) STEP (4538) Community Services (4539) Crime Scene (4542) Detention (4543) Records (4544) Communications Unit (4545) Sales Tax Program (4561:4) Use Tax Program (4571) Total

FY 2020-21 Actual Expenditures

FY 2021-22 Adopted Budget

FY 2021-22 Estimated Expenditures

FY 2022-23 Adopted Budget

$3,792,107 2,227,418 988,319 8,708,965 6,317,004 1,899,592 2,033,754 237,339 1,735,709 469,252 1,605,716 1,399,243 2,414,916 2,721,707 444,123 $36,995,164

$3,931,464 652,935 1,178,154 8,599,122 6,520,692 1,989,062 2,096,844 253,412 1,661,604 423,312 1,809,145 1,567,577 2,894,661 2,705,118 2,258,155 $38,541,257

$3,933,995 2,300,393 1,180,800 8,116,225 5,836,626 1,810,770 1,857,700 223,700 1,746,300 443,600 1,613,800 1,399,500 2,437,200 2,156,900 2,625,800 $37,683,309

$5,314,082 640,980 1,629,690 8,225,019 6,571,568 1,992,583 1,668,440 211,390 2,211,271 440,723 1,865,493 1,581,425 2,561,134 2,371,100 4,029,166 $41,314,064

$20,701,097 9,496,273 1,322,909 1,161,535 634,407 1,908,185 1,770,758 $36,995,164

$21,128,150 10,813,721 1,505,000 1,228,497 869,600 1,579,500 1,394,269 22,520 $38,541,257

$19,679,795 10,583,722 1,460,300 1,224,510 729,400 1,948,747 2,034,235 22,600 $37,683,309

$21,146,442 11,988,608 1,578,000 2,164,614 909,000 1,769,100 1,735,700 22,600 $41,314,064

$31,793,838 2,035,496 2,721,707 444,123 $36,995,164

$33,155,226 422,758 2,705,118 2,258,155 $38,541,257

$30,600,216 2,300,393 2,156,900 2,625,800 $37,683,309

$34,273,528 640,270 2,371,100 4,029,166 $41,314,064

287.61 4.75 0.00 6.00 298.36

288.08 4.75 0.00 30.00 322.83

289.90 4.43 0.00 30.00 324.33

Department by Expenditure Category Salaries Benefits Retiree Health Insurance Internal Services Professional Services Equipment Other Operating Expenses Debt Total

Department by Fund General Fund (002) Grant Fund (015) Police Sales Tax Fund (016) Police Use Tax Fund (018) Total

Full-Time Equivalent Employees General Fund (002) Grant Fund (015) Police Sales Tax Fund (016) Police Use Tax Fund (018) Total

205

Adopted Budget FY 2022-23

City of Independence, MO

DEPARTMENT MISSION The mission of the Independence Police Department is 1) to protect the life, individual liberty, and property of all people within the City of Independence; 2) to lower crime and disorder in the community; 3) to develop and maintain a positive relationship with members of the community; and 4) to foster a positive working environment for police employees.

SIGNIFICANT OPERATIONAL CHANGES * * * *

Removed one Police Major position and added a Deputy Chief position for the Support Services Bureau Added a Community Services Sergeant position (funded by the Use Tax) Added a Cadet Coordinator in the Training Unit and an Internal Affairs Officer (Professional Standards) by moving existing vacant positions The Police Department instituted a retention bonus and hiring incentive this year to retain current officers and help attract more qualified applications. Additionally, a significant salary increase was negotiated for sworn personnel to make IPD more attractive to prospective applicants. These increases, plus an anticipated 4% increase in July 2022 for sworn personnel, can be seen in the increased personnel costs for FY 22/23.

STRATEGIC PLAN CONNECTION The Police Department remains committed to finding ways to operate in the most efficient and effective manner. This will include a department-wide review and evaluation in FY 2022-23 to ensure we are structured to remain Customer Focused. We will continue to be good stewards of the Police Department funds to find new and innovative ways to stretch budgeted dollars for maximum efficiency. This will ensure we remain Financially Sustainable. At the heart of the Police Department's mission is public safety. We will continue to look at new and creative ways to combat crime and disorder in our city, while increasing the perception of safety for our citizens. This will ensure we remain a Quality Focused department, dedicated to the needs of the community we are proud to serve.

FTE TABLE FTE's by Position

FY 2020-21

FY 2021-22

FY 2022-23

1.00 1.00 6.00 10.00 25.00 193.00 87.83

1.00 1.00 6.00 10.00 25.00 187.00 94.33

1.00 2.00 5.00 10.00 25.00 187.00 94.33

323.83

324.33

Chief Deputy Chief Major Captain Sergeant Officer Civilian

Note: FY 2021/22 changed six sworn Police Officer positions to six civilian Cadets to create a pool of future Police Officer candidates. When 230 sworn positions become filled, the Police Department will need to change the civilian Cadet positions back to sworn, so we can reach the 236 sworn FTE positions that were made possible with the Use Tax.

206

Adopted Budget FY 2022-23

City of Independence, MO

Police: Chief of Police

Police Chief of Police

Program by Expenditure Category Salaries Benefits Retiree Health Insurance Internal Services Professional Services Equipment Other Operating Expenses Total

FY 2020-21

FY 2021-22

FY 2022-23

Actual Expenditures

Adopted Budget

Estimated Expenditures

Adopted Budget

$1,190,313 556,924 1,311,687 506,789 59,791 3,918 162,685

$1,293,130 640,224 ,483,000 323,010 53800 5,000 133,300

$1,304,000 613,500 1,460,300 323,010 72,100 10,000 151,085

$868,447 1,684,128 1,578,000 957,007 70,000 5,000 151,500

$3,792,107

$3,931,464

$3,933,995

$5,314,082

$3,792,107

$3,931,464

$3,933,995

$5,314,082

15.73

16.00

17.00

Program by Fund General Fund (002-4511)

Total Full Time Equivalent Positions General Fund (002-4511)

PROGRAM MISSION The Office of the Chief of Police is responsible for the overall operation and administration of the department. Responsibilities include technology and fleet management, budget and accounting processes, inventories, professional standards, and recruitment.

ACCOMPLISHMENTS -

Transferred a Police Officer position here to add a Professional Standards Officer position. This position will work to increase accountability, transparency, and expedite Internal Affairs investigations. Eliminated a Major position and added a Deputy Chief position to re-align the administration of the department.

SIGNIFICANT BUDGET CHANGES -

For FY 22/23, all Workers Compensation funding has been moved from individual cost centers to this cost center. This represents an increase of $1,037,000 for this line item alone.

Retiree Health Insurance (5106) has increased $95,000 and Insurance & Bonds (5207) has increased $41,000.

Professional Services (5226) and Other Services (5240) have increased due to significant increases in psychological services and damage claims, respectively.

207

Adopted Budget FY 2022-23

City of Independence, MO

Police: Grants

Police Grants

Program by Expenditure Category Salary Benefits Retiree Health Insurance Internal Services Professional Services Equipment Other Operating Expenses Total

FY 2020-21

FY 2021-22

FY 2022-23

Actual Expenditures

Adopted Budget

Estimated Expenditures

Adopted Budget

$1,252,152 407,170 187,894 380,202 $2,227,418

$439,168 213,767 $652,935

$1,581,995 513,397 26,947 178,054 $2,300,393

$298,504 153,266 710 65,000 123,500 $640,980

$191,922 2,035,496

$230,177 422,758

$0 2,300,393

$710 640,270

$2,227,418

$652,935

$2,300,393

$640,980

2.25 4.75 7.00

0.00 4.43 4.43

Program by Fund General Fund (002-4512) Grant Fund (015-4550) Total

Total Full Time Equivalent Positions General Fund (002-4512) Grant Fund (015-4550) Total

MISSION The grants program includes federal and state grant programs to assist the Police Department in maintaining peace and order. The general fund portion of this program is the match needed to receive the grants or the funding gap between the actual cost of the program and the amount available from the grantor agency.

SIGNIFICANT BUDGET CHANGES -

The 4512 cost center was previously used for city subsidies of grant positions. These amounts are now budgeted within each position’s home cost center, while the portion covered by grants remains in cost center 4550.

208

Adopted Budget FY 2022-23

City of Independence, MO

Police: Train ing

Police Training

Program by Expenditure Category Salary Benefits Retiree Health Insurance Internal Services Professional Services Equipment Other Operating Expenses Total

FY 2020-21

FY 2021-22

FY 2022-23

Actual Expenditures

Adopted Budget

Estimated Expenditures

Adopted Budget

$159,742 66,074 386,841 375,662

$95,814 64,782 534,258 483,300

$99,000 68,900 534,400 478,500

$302,346 177,023 687,021 463,300

$988,319

$1,178,154

$1,180,800

$1,629,690

$988,319

$1,178,154

$1,180,800

$1,629,690

1.00

8.00

Program by Fund General Fund (002-4513)

Total Full Time Equivalent Positions General Fund (002-4513)

MISSION The mission of this unit is to coordinate all department training, including mandated Police Officer Standards and Training (POST) certification, federal, state, and City requirements, and all external training activities. This unit is also responsible for the Field Training Officer (FTO) program.

ACCOMPLISHMENTS Through using the PoliceOne online training program, officers were able to obtain their mandated training hours during the COVID-19 pandemic.

SIGNIFICANT BUDGET CHANGES Operating expenses increased primarily due to Central Garage (fleet maintenance, $93,000) and increased training budget ($15,000).

209

Adopted Budget FY 2022-23

City of Independence, MO

Police: Patrol

Police Patrol

Program by Expenditure Category

FY 2020-21

FY 2021-22

FY 2022-23

Actual Expenditures

Adopted Budget

Estimated Expenditures

Adopted Budget

Salary Benefits Retiree Health Insurance Internal Services Professional Services Equipment

$5,879,244 2,811,941 7,155 4,441

$5,632,643 2,947,129 14,000 -

$5,117,700 2,994,525 -

$5,171,784 3,017,716 30,519 -

Other Operating Expenses Total

6,184 $8,708,965

5,350 $8,599,122

4,000 $8,116,225

5,000 $8,225,019

$8,708,965

$8,599,122

$8,116,225

$8,225,019

89.00

88.00

89.00

Program by Fund General Fund (002-4532)

Total Full Time Equivalent Positions General Fund (002-4532)

MISSION The mission of the Patrol division is to reduce crime and disorder by being the initial responder for all calls from citizens 24 hours per day, 365 days per year.

ACCOMPLISHMENTS -

Added a Report Writing room to the basement of headquarters to allow officers a place to complete reports, online training, and administrative tasks. Assigned the evening Mental Health Co-Responder to the report writing room. This allows her to triage calls for service while engaging with Patrol Officers. Added a Domestic Violence Co-Responder to assist with DV calls and conduct follow-up with victims. This was made possible through a COMBAT grant received by Hope House.

SIGNIFICANT BUDGET CHANGES -

Transfer in of $698,474 reflected in Salary expenses, from Police Use Tax (Fund 018, org 4571) to support salary increases.

210

Adopted Budget FY 2022-23

City of Independence, MO

Police: Inves tigations

Police Investigations

Program by Expenditure Category

FY 2020-21

FY 2021-22

FY 2022-23

Actual Expenditures

Adopted Budget

Estimated Expenditures

Adopted Budget

Salary Benefits Retiree Health Insurance Internal Services Professional Services Equipment

$4,278,416 1,997,242 2,383 10,000 6,792

$4,288,625 2,182,517 5,000 12,500 -

$3,656,200 2,135,000 10,000 -

$4,333,108 2,169,898 25,062 12,000 -

Other Operating Expenses Total

22,171 $6,317,004

32,050 $6,520,692

35,426 $5,836,626

31,500 $6,571,568

$6,317,004

$6,520,692

$5,836,626

$6,571,568

55.00

55.70

50.15

Program by Fund General Fund (002-4534)

Total Full Time Equivalent Positions General Fund (002-4534)

MISSION The Investigations division consists of the Criminal Investigations Unit, the Drug Enforcement Unit, and the Street Crimes Unit. This division is tasked with reactionary as well as proactive investigation of crimes, including homicides, assaults, domestic violence, drug offenses, and burglaries.

ACCOMPLISHMENTS -

Utilized Sales Tax funds to purchase new Genetec audio/video equipment for Investigations' interview rooms to remain consistent with the PD/City platform. Currently waiting on installation of equipment. Purchased upgrade to Cellbrite Software to aid in downloading and processing of cellular phones and related data. Relocated the Drug Enforcement Unit to the Jackson County Drug Task Force. This will serve as a force multiplier as well as defray some of the personnel costs for four detectives. Purchased two new GPS tracking devices. Purchased two trucks out of Sales Tax funds for the Street Crimes Unit to utilize for vehicle containment (pinning).

211

Adopted Budget FY 2022-23

City of Independence, MO

Police: Tactical Operation s

Police Tactical Operations

Program by Expenditure Category Salary Benefits Retiree Health Insurance Internal Services Professional Services Equipment Other Operating Expenses Total

FY 2020-21

FY 2021-22

FY 2022-23

Actual Expenditures

Adopted Budget

Estimated Expenditures

Adopted Budget

$1,244,039 617,014 38,539 $1,899,592

$1,280,441 668,521 40,100 $1,989,062

$1,101,800 675,200 33,770 $1,810,770

$1,310,541 631,287 6,655 44,100 $1,992,583

$1,899,592

$1,989,062

$1,810,770

$1,992,583

14.00

Program by Fund General Fund (002-4535)

Total Full Time Equivalent Positions General Fund (002-4535)

MISSION The mission of the Tactical Operations division is to reduce crime and disorder by providing support, coordination, and proactive patrol in high-crime and/or violation areas through the Canine Unit, Special Weapons and Tactics Team (SWAT), and Explosive Ordnance Disposal (EOD) Team.

ACCOMPLISHMENTS -

Purchased additional batteries and supplies for the department drones to allow for increased field operation (time in the air). With assistance from government ARPA funds, IPD was able to purchase ballistic helmets for all sworn personnel and 30 sets of full riot gear for initial Mobile Field Force (MFF) deployment. MFF is the initial response to civil unrest or riot incidents. After seeing the riots in other jurisdictions, it was apparent that we needed to update our equipment and training in this area.

212

Adopted Budget FY 2022-23

City of Independence, MO

Police: Special Enforcement

Police Special Enforcement

Program by Expenditure Category Salary Benefits Retiree Health Insurance Internal Services Professional Services Equipment Other Operating Expenses Total

FY 2020-21

FY 2021-22

FY 2022-23

Actual Expenditures

Adopted Budget

Estimated Expenditures

Adopted Budget

$1,336,137 664,813 1,162 31,642 $2,033,754

$1,287,668 774,576 34,600 $2,096,844

$1,112,300 697,300 48,100 $1,857,700

$947,966 671,224 14,350 34,900 $1,668,440

$2,033,754

$2,096,844

$1,857,700

$1,668,440

19.00

18.00

Program by Fund General Fund (002-4536)

Total Full Time Equivalent Positions General Fund (002-4536)

MISSION This Unit focuses on responding to traffic complaints and accidents and enforcing traffic laws. Their duties include radar/laser operations, accident reconstruction, and DWI enforcement. This Unit also supports special events in the community.

ACCOMPLISHMENTS -

Regained Accredited Traffic Accident Reconstruction certification. Acquired mandatory subscription/updates for Crash Data Recorders (CDR) to aid in crash investigations. Renewed maintenance on FARO Crash Scene diagramming software.

213

Adopted Budget FY 2022-23

City of Independence, MO

Police: S.T.E. P. Program

Police S.T.E.P Program

Program by Expenditure Category Salary Benefits Retiree Health Insurance Internal Services Professional Services Equipment Other Operating Expenses Total

FY 2020-21

FY 2021-22

FY 2022-23

Actual Expenditures

Adopted Budget

Estimated Expenditures

Adopted Budget

$149,659 84,608 1,657 1,415 $237,339

$151,502 90,610 11,300 $253,412

$138,700 79,600 5,400 $223,700

$135,408 66,303 1,279 8,400 $211,390

$237,339

$253,412

$223,700

$211,390

2.00

Program by Fund General Fund (002-4538)

Total Full Time Equivalent Positions General Fund (002-4538)

MISSION The mission and curriculum of the Students Transitioning Exceptionally Prepared (STEP) Program is to prevent or curtail drug, alcohol, and tobacco use amongst students, as well as proactively network with internal and external agencies to track registered sex offenders within the city boundaries and their proximity to schools and daycares.

ACCOMPLISHMENTS

Applied for and received continued grant funding from COMBAT to fully fund the two School Resource Officers assigned here. Officers taught four classes to ISD 5th and 8th graders.

Officers will attend the annual state training conference.

SIGNIFICANT BUDGET CHANGES -

The two officers previously assigned here were veteran officers who both retired during FY 21/22.

214

Adopted Budget FY 2022-23

City of Independence, MO

Police: Commun ity Services

Police Community Services

Program by Expenditure Category Salary Benefits Retiree Health Insurance Internal Services Professional Services Equipment Other Operating Expenses Total

FY 2020-21

FY 2021-22

FY 2022-23

Actual Expenditures

Adopted Budget

Estimated Expenditures

Adopted Budget

$1,177,941 556,832 936 $1,735,709

$1,134,312 524,892 2,400 $1,661,604

$1,169,200 574,800 2,300 $1,746,300

$1,489,637 716,341 3,193 2,100 $2,211,271

$1,735,709

$1,661,604

$1,746,300

$2,211,271

17.00

18.12

Program by Fund General Fund (002-4539)

Total Full Time Equivalent Positions General Fund (002-4539)

MISSION The Community Services Unit provides citizens with the information and resources needed to improve their quality of life and sense of security. This is accomplished through community meetings, the Disorderly House Program, Homeless Outreach Program, public demonstrations, Volunteer in Police Services (VIP's), crime prevention and education programs, and the Crisis Intervention Team (CIT).

ACCOMPLISHMENTS -

Applied for and received continued grant funding from COMBAT for the S.T.E.P. program and to partially fund School Resource Officers in this cost center. Purchased supplies for community events (trunk-or-treat, ISD parade). Added a Community Services Sergeant position to perform first line supervision within the unit (funded by the Use Tax).

215

Adopted Budget FY 2022-23

City of Independence, MO

Police: Crime Scene Unit

Police Crime Scene Unit

Program by Expenditure Category Salary Benefits Retiree Health Insurance Internal Services Professional Services Equipment Other Operating Expenses Total

FY 2020-21

FY 2021-22

FY 2022-23

Actual Expenditures

Adopted Budget

Estimated Expenditures

Adopted Budget

$309,133 135,501 1,684 2,279 20,655 $469,252

$266,278 135,934 3,000 5,500 12,600 $423,312

$277,100 144,700 10,500 11,300 $443,600

$280,159 129,358 3,706 16,000 11,500 $440,723

$469,252

$423,312

$443,600

$440,723

5.00

Program by Fund General Fund (002-4542)

Total Full Time Equivalent Positions General Fund (002-4542)

MISSION The Crime Scene Unit consists of investigators who are responsible for processing crime scenes to gather evidence and other data to support criminal charges. The Unit is also responsible for collecting video evidence from local businesses and residences. The collection and identification of evidence is utilized in the prosecution of criminal defendants, helping to reduce crime in the community.

ACCOMPLISHMENTS -

Utilized 2020 DOJ grant funds to purchase a LEICA 3D imaging scanner for diagramming crime scenes.

Hired one CSI technician to fill a vacancy. Two CSI technicians submitted applications for Level 1 Certification through the International Association of Identification (IAI).

216

Adopted Budget FY 2022-23

City of Independence, MO

Police: Detention Un it

Police Detention Unit

Program by Expenditure Category Salary Benefits Retiree Health Insurance Internal Services Professional Services Equipment Other Operating Expenses Total

FY 2020-21

FY 2021-22

FY 2022-23

Actual Expenditures

Adopted Budget

Estimated Expenditures

Adopted Budget

$752,145 326,137 432,736 66,887 27,811 $1,605,716

$766,156 360,989 667,000 15,000 $1,809,145

$739,200 361,200 493,000 20,400 $1,613,800

$787,544 381,933 8,016 668,000 20,000 $1,865,493

$1,605,716

$1,809,145

$1,613,800

$1,865,493

14.00

14.50

15.00

Program by Fund General Fund (002-4543)

Total Full Time Equivalent Positions General Fund (002-4543)

MISSION The Detention Unit is responsible for processing and housing individuals arrested for violations of City Ordinances, State Statutes, and Federal laws. The unit houses prisoners on a short-term basis who are held for investigation of an alleged violation, awaiting arraignment, or until their bond is posted. Long-term prisoners are transferred and incarcerated at an outside facility.

ACCOMPLISHMENTS -

Upgraded camera system to allow for prisoner accountability and monitoring and purchased a WiFi tablet with microphone. Both will also be used to administer the video arraignment process. Installed three padded de-escalation cells and purchased a new mobile restraint chair to help with combative prisoners, while reducing the risk of injury to personnel. Added bunk beds to 6 holding cells to increase detention capacity. Utilized DOJ grant to purchase and install a Guardian Property & Evidence Packaging System to improve tracking and storage of property and evidence in the jail, as well as improve sanitation and reduce risk of spreading illnesses in the jail.

217

Adopted Budget FY 2022-23

City of Independence, MO

Police: Records Unit

Police Records Unit

Program by Expenditure Category Salary Benefits Retiree Health Insurance Internal Services Professional Services Equipment Other Operating Expenses Total

FY 2020-21

FY 2021-22

FY 2022-23

Actual Expenditures

Adopted Budget

Estimated Expenditures

Adopted Budget

$944,136 447,274 1,003 6,830 $1,399,243

$1,019,351 540,226 8,000 $1,567,577

$906,400 485,600 7,500 $1,399,500

$1,079,104 483,875 10,446 8,000 $1,581,425

$1,399,243

$1,567,577

$1,399,500

$1,581,425

22.63

Program by Fund General Fund (002-4544)

Total Full Time Equivalent Positions General Fund (002-4544)

MISSION The Records Unit provides customer service to the public by completing police reports, answering questions, and receiving and returning warrants, subpoenas, and other pertinent court and jail papers.

ACCOMPLISHMENTS -

Fingerprinted all agency personnel to become compliant with new State and Federal law requirements. Passed Missouri State Highway Patrol MULES audit with an "outstanding" rating. Implemented a new Watchguard Program (security officer licensing) through CityWorks. Reallocation of staff and duties was conducted to overcome unit vacancies.

218

Adopted Budget FY 2022-23

City of Independence, MO

Police: Commun ications Un it

Police Communications Unit

Program by Expenditure Category Salary Benefits Retiree Health Insurance Internal Services Professional Services Equipment Other Operating Expenses Total

FY 2020-21

FY 2021-22

FY 2022-23

Actual Expenditures

Adopted Budget

Estimated Expenditures

Adopted Budget

$1,674,065 734,595 6,256 $2,414,916

$1,958,333 926,128 5,000 5,200 $2,894,661

$1,522,000 904,400 3,000 7,800 $2,437,200

$1,674,954 865,730 10,250 2,000 8,200 $2,561,134

$2,414,916

$2,894,661

$2,437,200

$2,561,134

31.00

Program by Fund General Fund (002-4545)

Total Full Time Equivalent Positions General Fund (002-4545)

MISSION The Communications Unit receives emergency and non-emergency telephone calls from the public and routes them to the appropriate responder: Fire, Police, or AMR.

ACCOMPLISHMENTS -

Continued efforts to fill Telecommunicator vacancies. Currently down to five vacancies. The unit successfully handled an increase of 24,500 phone calls compared to 2020. Response time improved to answering all 911 calls within 60 seconds. Received “Outstanding Performance in a Critical Incident” award from Mid America Regional Council (MARC). Received “Team of the Year” award from Missouri Public Service Communications Conference (MPSCC).

219

Adopted Budget FY 2022-23

City of Independence, MO

Police: Sales Tax Program

Police Sales Tax Program

Program by Expenditure Category Salary Benefits Retiree Health Insurance Internal Services Professional Services Equipment Other Operating Expenses Debt Total

FY 2020-21

FY 2021-22

FY 2022-23

Actual Expenditures

Adopted Budget

Estimated Expenditures

Adopted Budget

$0 267,905 129,601 1,634,431 689,770 $2,721,707

$0 371,229 130,800 1,569,500 611,069 22,520 $2,705,118

$0 367,100 143,800 1,059,800 563,600 22,600 $2,156,900

$0 364,700 143,000 1,207,100 633,700 22,600 $2,371,100

$2,721,707

$2,705,118

$2,156,900

$2,371,100

0.00

Program by Fund Police Sales Tax Fund (016)

Total Full Time Equivalent Positions Police Sales Tax Fund (016)

MISSION This cost center serves to provide oversight and management of the revitalization and capital improvement projects planned for the City's Police Department, made possible through the adoption of a one-eighth cent sales tax.

ACCOMPLISHMENTS -

The Police Department completed the final year of a 5-year replacement plan to upgrade all portable radios. We are currently working on implementing the Regional AES encryption changeover of radios in June 2022. New audio/video recording equipment has been ordered for five (5) Interview Rooms. Equipment should arrive and be installed by fiscal year end. Three Hybrid Police Explorers were ordered this fiscal year. Due to manufacturing delays, it may be 2023 before they arrive. Once implemented, the department will be able to evaluate fuel and maintenance costs in comparison to the standard Police Explorers.

SIGNIFICANT BUDGET CHANGES -

There is a decrease to the overall amount budgeted for PST accounts in FY 2022/23 due to the changeover of portable radios now being complete, and the transfer of uniforms and equipment expenses for new hires to the Use Tax.

220

Adopted Budget FY 2022-23

City of Independence, MO

Police: Use Tax Program

Police Use Tax Program

Program by Expenditure Category Salary Benefits Retiree Health Insurance Internal Services Professional Services Equipment Other Operating Expenses Total

FY 2020-21

FY 2021-22

FY 2022-23

Actual Expenditures

Adopted Budget

Estimated Expenditures

Adopted Budget

$353,975 90,148 $444,123

$1,514,729 743,426 $2,258,155

$954,200 335,600 849,000 487,000 $2,625,800

$2,466,940 840,526 41,700 490,000 190,000 $4,029,166

$444,123

$2,258,155

$2,625,800

$4,029,166

6.00

30.00

Program by Fund Police Use Tax Fund (018-4571)

Total Full Time Equivalent Positions Police Use Tax Fund (018-4571)

MISSION Revenues generated from the Proposition P tax will hire certified and non-certified police officer candidates.

ACCOMPLISHMENTS -

In November 2021, Independence voters approved the expansion of the Use Tax to include equipment. This allowed the department to utilize this Tax to not only hire sworn officers but fully train and equip them as well. Six (6) Hybrid Police Explorers were ordered this fiscal year. Due to manufacturing delays, it may be 2023 before they arrive. Once implemented, the department will be able to evaluate fuel and maintenance costs in comparison to the standard Police Explorers.

SIGNIFICANT BUDGET CHANGES -

Budget has been increased to include personnel costs for all 30 positions as well as uniforms and equipment. Transfer out of $698,474 reflected in salary expenses, from Police Use Tax to Police Patrol (General Fund, org 4532) to support salary increases.

221

Adopted Budget FY 2022-23

City of Independence, MO

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222

Adopted Budget FY 2022-23

City of Independence, MO

Utilities

Power & Light Director: Jim Nail Administration

Communications

Engineering

Environmental Health and Safety

Finance and Accounting

Meter Reading

Production

Purchased Power

Security/NERC Compliance

Support Services

System Operations

Transmission & Distribution

Utility Field Service

Vehicle Maintenance

Warehouse and Stores

223

Adopted Budget FY 2022-23

City of Independence, MO

Power and Ligh t

Power and Light FY 2020-21 Actual Expenditures

FY 2021-22 Adopted Budget

FY 2021-22 Estimated Expenditures

FY 2022-23 Adopted Budget

Administration (6110) Accounting/Finance (6112) Communications (6175)

$1,657,486 407,143 1,469,622

$1,853,923 327,801 1,911,149

$1,730,475 326,582 1,730,304

$1,764,948 238,692 1,765,864

Engineering (6160)

2,307,838

3,891,239

3,481,133

3,823,865

598,579 2,201,423 3,856,852 731,925 66,888,138 613,888 810,506 3,427,997 13,799,878 881,582 2,032,439 4,014,685 33,388,827 8,793,923 20,992,639 $168,875,370

1,091,866 2,351,472 4,002,175 64,775,000 806,608 1,064,574 3,753,617 14,528,814 896,181 2,324,616 4,910,180 23,822,271 6,003,956 9,992,712 $148,308,154

678,648 2,254,272 3,872,945 63,860,000 699,206 867,983 3,655,759 12,740,949 876,729 2,198,030 4,553,145 22,177,511 7,832,576 10,047,800 $143,584,047

1,003,797 2,380,208 4,107,897 59,953,560 826,297 1,031,113 3,659,251 14,556,875 896,768 2,236,336 4,612,268 24,391,463 5,305,000 7,896,466 $140,450,668

$19,143,936 8,043,896 1,278,379 6,086,828 2,385,816 916,659 101,233,294 139,088,808 8,793,923 20,992,639 $168,875,370

$19,389,029 8,799,123 1,499,000 6,746,682 3,315,807 1,617,600 90,944,245 132,311,486 6,003,956 9,992,712 $148,308,154

$19,721,600 8,533,500 1,351,000 6,426,781 1,370,250 1,044,939 87,255,282 125,703,353 7,832,576 10,048,118 $143,584,047

$19,685,800 9,043,237 1,460,000 8,303,600 2,367,255 1,400,225 84,989,085 127,249,202 5,305,000 7,896,466 $140,450,668

$168,875,370

$148,308,154

$143,584,047

$140,450,668

176.80

184.22

175.58

Department Programs

Environmental Health & Safety (6111) Meter Reading (6126) Production (6140) Project Development (6121) Purchased Power (6145) Security/NERC (6180) Support Services (6130) System Operations (6170) Transmission & Distribution (6150) Utility Field Service (6125) Vehicle Maintenance (6123) Warehouse and Stores (6122) Non-Departmental (6520) Capital Projects (7020) Debt Total

Department by Fund Power and Light Fund (020)

Full-Time Equivalent Employees* Power and Light Fund (020)

*In FY 2021-22, FTE was restated to include temporary, intern, and non-departmental positions.

224

Adopted Budget FY 2022-23

City of Independence, MO

DEPARTMENT MISSION The mission of Power and Light is to provide reliable, safe and cost-effective electricity to the customers of Independence.

SIGNIFICANT OPERATIONAL CHANGES Re-establishment of the Deputy Director position. Succession Planning continues to be problematic. Significant employee turnover, due to retirements and resignations, continues to be an issue. Supply chain issues continue to be significant in higher pricing and delays in receiving materials.

STRATEGIC PLAN CONNECTION Customer Focused Goal: Fostering More/Better Communications with Citizens in Additional Venues Hosting Town Hall Financially Sustainable Goal: Negotiated 3-Year Union Agreement Refinancing of Bonds for Cost Saving Developing Options for Future Generation/Capacity Needs Growth Goal: Expanding Transmission and Distribution Capabilities to Support Growth on the East Side of Town Quality Goal: Assisting with Corridor Improvement Plans

225

Adopted Budget FY 2022-23

City of Independence, MO

Power and Ligh t: Ad ministration

Power and Light Administration

Program by Expenditure Category Salaries Benefits Retiree Health Insurance Internal Services Professional Services Equipment Other Operating Expenses Total

FY 2020-21

FY 2021-22

FY 2022-23

Actual Expenditures

Adopted Budget

Estimated Expenditures

Adopted Budget

$468,707 179,708 868,605 1,105 139,361 $1,657,486

$418,856 178,560 42,550 792,607 2,000 419,350 $1,853,923

$463,200 175,600 42,550 112,865 936,260 $1,730,475

$588,990 229,208 319,200 2,000 625,550 $1,764,948

$1,657,486

$1,853,923

$1,730,475

$1,764,948

4.00

5.00

Program by Fund Power and Light Fund (020-6110)

Total Full Time Equivalent Positions MISSION

The mission of Administration is to provide leadership of the Department to ensure reliable and environmentally friendly electric service to the citizens of Independence at the lowest possible cost, consistent with sound business practices.

ACCOMPLISHMENTS - Diamond Reliable Public Power Provider (RP3) designation from the American Public Power Association for providing reliable and safe electric service. Developing options for future generation/capacity needs - Negotiated 3-year union agreement - Hosting town hall meeting

SIGNIFICANT BUDGET CHANGES Re-establishment of the Deputy Director position.

226

Adopted Budget FY 2022-23

City of Independence, MO

Power and Ligh t: Finance and Accounting

Power and Light Finance and Accounting

Program by Expenditure Category

FY 2020-21

FY 2021-22

FY 2022-23

Actual Expenditures

Adopted Budget

Estimated Expenditures

Adopted Budget

Salary Benefits

$292,716 113,735

$229,357 90,444

$236,800 89,400

$158,359 72,901

Retiree Health Insurance Internal Services Professional Services Equipment Other Operating Expenses Total

6 686 $407,143

8,000 $327,801

382 $326,582

7,432 $238,692

$407,143

$327,801

$326,582

$238,692

3.00

2.00

Program by Fund Power and Light Fund (020-6112)

Total Full Time Equivalent Positions MISSION

The mission of Finance and Accounting is to ensure all financial and statistical records of the utility are kept and reported in accordance with governmental best practices and regulations so that the results are transparent to rate payers.

ACCOMPLISHMENTS - Refinancing of Bonds for Cost Savings.

SIGNIFICANT BUDGET CHANGES - Contract and Bid Administrator position moved to city-wide Finance division.

227

Adopted Budget FY 2022-23

City of Independence, MO

Power and Ligh t: Communicatio ns

Power and Light Communications

Program by Expenditure Category Salary Benefits Retiree Health Insurance Internal Services Professional Services Equipment Other Operating Expenses Total

FY 2020-21

FY 2021-22

FY 2022-23

Actual Expenditures

Adopted Budget

Estimated Expenditures

Adopted Budget

$663,684 247,871 32,387 525,680 $1,469,622

$737,062 289,026 60,000 56,000 769,061 $1,911,149

$839,700 308,700 30,000 551,904 $1,730,304

$741,893 305,176 65,000 46,500 607,295 $1,765,864

$1,469,622

$1,911,149

$1,730,304

$1,765,864

6.00

Program by Fund Power and Light Fund (020-6175)

Total Full Time Equivalent Positions MISSION

Responsible for planning, engineering, administration, installation, and maintenance of IPL's internal communications, security, and fiber optic facilities. Areas of responsibility include: fiber optic systems, telephone systems, security cameras, traffic signals, mobile radio, wireless, microwave, SCADA/EMS, and Relay Protection communication links.

ACCOMPLISHMENTS - Traffic signal replacement at Sterling & Winner after storm damage for SW & NE Signals - Traffic controller upgrades to Econolite traffic controllers (12 locations) - Fiber install & splicing in support of IPD's LPR project at 39th & Arrowhead & Main St. locations - Substation K security camera installation project - Traffic cabinet TS2 Swap at Little Blue Parkway and Valley View - Traffic cabinet strike replacements - Truman & Noland, Blue Ridge & Westport Rd - Upgrade school signals at Bryant Elementary with new poles & bases - Fiber cable installs for Rock Creek and Bundschu Solar Farms

SIGNIFICANT BUDGET CHANGES - Increase in Communication Services to provide City internet services ($25,000).

228

Adopted Budget FY 2022-23

City of Independence, MO

Power and Ligh t: Eng ineering

Power and Light Engineering

Program by Expenditure Category Salary Benefits Retiree Health Insurance Internal Services Professional Services Equipment Other Operating Expenses Total

FY 2020-21 Actual Expenditures

FY 2021-22 Adopted Budget

FY 2021-22 Estimated Expenditures

FY 2022-23 Adopted Budget

1,418,874 512,458 327,200 49,306 2,307,838

1,916,434 762,050 850,000 50,000 312,755 3,891,239

1,776,700 721,400 607,416 101,290 274,327 3,481,133

1,904,892 832,473 675,000 50,000 361,500 3,823,865

2,307,838

3,891,239

3,481,133

3,823,865

15.50

20.00

19.00

Program by Fund Power and Light Fund (020-6160)

Total Full Time Equivalent Positions MISSION

The mission of Engineering is to design transmission, substation and distribution systems and manage construction projects so that the City's high voltage electrical power system maintains the excellent reliability.

ACCOMPLISHMENTS - Rebuild of Substation K is scheduled to be completed by May of 2022 - Rebuild of the Substation E to Substation F 69kV line will be 2/3 complete by May of 2022 and totally complete by May of 2023 - The 2022 O&M budget is projected to be about 10% under budget - Staff serves on the state board of Missouri Society of Professional Engineers - Staff serves on the National Committee to prepare the Professional Engineers fundamental engineers’ examination

SIGNIFICANT BUDGET CHANGES - O&M budget has been reduced by over 10% to assist in balancing the budget. - Engineering's portion of the capital budget will be sensitive to the development of NorthPoint east side of town - when load develops, new transmission lines and a new substation will be required, causing higher capital budget expenditures.

229

Adopted Budget FY 2022-23

City of Independence, MO

Power and Ligh t: Env ironmental Health and Safety

Power and Light Environmental Health and Safety

Program by Expenditure Category

FY 2020-21

FY 2021-22

FY 2022-23

Actual Expenditures

Adopted Budget

Estimated Expenditures

Adopted Budget

Salary Benefits Retiree Health Insurance Internal Services Professional Services Equipment Other Operating Expenses Total

$303,202 120,789 1,250 72,839 100,499

$311,936 117,230 283,100 2,000 377,600

$308,800 132,200 2,143 127,231 108,273

$317,964 156,533 292,500 2,000 234,800

$598,579

$1,091,866

$678,648

$1,003,797

$598,579

$1,091,866

$678,648

$1,003,797

3.00

Program by Fund Power and Light Fund (020-6111)

Total Full Time Equivalent Positions MISSION

The mission of the Environmental Health & Safety Division is to ensure regulatory compliance through planning, auditing, training, reporting, and emergency response in order to minimize injuries, accidents and environmental impacts.

ACCOMPLISHMENTS - Completed the Groundwater Sampling and Analysis Plan and 2 quarterly rounds of the permit-required long-term groundwater monitoring around the former CCR Impoundments at the Blue Valley Power Station. - Secured Renewal of the National Pollutant Discharge and Elimination Permit for the Blue Valley Power Station from the Missouri Department of Natural Resources. - Secured the Part 70 Air Permit Renewals for the six generating turbines at Substations H, I and J. - Division serves on internal & external committees - COI Employee Engagement Committee, IPL Health & Safety Advisory Committee, IPL T&D Safety Committee & Edison Electric Institute's National Electric Highway Coalition - Includes additional funds for the continued monitoring around the Blue Valley CCR Impoundments - Includes additional funds to secure multiple environmental operating permits covering air, water and wastewater for the new generating units at Substation A (Truman Energy Center) - Includes additional funds to expand the successful FR Clothing Account Program (Tyndale Program) to include Production & Utility Field Service personnel

230

Adopted Budget FY 2022-23

City of Independence, MO

Power and Ligh t: Meter Reading

Power and Light Meter Reading

Program by Expenditure Category Salary Benefits Retiree Health Insurance Internal Services Professional Services Equipment Other Operating Expenses Total

FY 2020-21

FY 2021-22

FY 2022-23

Actual Expenditures

Adopted Budget

Estimated Expenditures

Adopted Budget

$1,600,218 580,309 20,896 $2,201,423

$1,579,693 567,179 140,000 64,600 $2,351,472

$1,521,800 590,100 91,951 50,421 $2,254,272

$1,660,808 648,700 4,000 66,700 $2,380,208

Power and Light Fund (020-6126)

$2,201,423

$2,351,472

$2,254,272

$2,380,208

Total Full Time Equivalent Positions

15.00

18.00

Program by Fund

MISSION The mission of Meter Reading is to accurately read electric watt-hour and water consumption meters so that customers are billed correctly for their electricity consumption.

ACCOMPLISHMENTS - Purchase of all new meter reading hand-help computers - Hiring of a new Meter Reader Supervisor

SIGNIFICANT BUDGET CHANGES - FTE includes 2.0 temporary meter readers

231

Adopted Budget FY 2022-23

City of Independence, MO

Power and Ligh t: Productio n

Power and Light Production

Program by Expenditure Category

FY 2020-21

FY 2021-22

FY 2022-23

Actual Expenditures

Adopted Budget

Estimated Expenditures

Adopted Budget

Salary

$2,151,381

$1,961,128

$2,051,800

$2,073,170

Benefits Retiree Health Insurance Internal Services Professional Services Equipment Other Operating Expenses Total

778,830 65,782 18,248 842,611 $3,856,852

801,347 1,800 80,000 10,000 1,147,900 $4,002,175

848,800 1,800 72,738 897,807 $3,872,945

884,927 1,800 130,700 11,300 1,006,000 $4,107,897

$3,856,852

$4,002,175

$3,872,945

$4,107,897

17.00

18.00

Program by Fund Power and Light Fund (020-6121)

Total Full Time Equivalent Positions MISSION

The mission of Production is to maintain and operate power production equipment so that electricity is generated safely, efficiently and reliably when called for by the Southwest Power Pool.

ACCOMPLISHMENTS - Completed major repairs: H-6 rotor blade replacement and bearing oil leak; J-2 gear box rebuild. - Met milestones in major repair of H-5 electrical fault, anticipate project completion scheduled early FY23.

SIGNIFICANT BUDGET CHANGES No significant changes overall, however, worked to realign charges between accounts based on newly provided category descriptions. This caused some line items (such as professional services) to look larger in comparison to past budgets.

232

Adopted Budget FY 2022-23

City of Independence, MO

Power and Ligh t: Project Developmen t

Power and Light Project Development

Program by Expenditure Category

FY 2020-21

FY 2021-22

FY 2022-23

Actual Expenditures

Adopted Budget

Estimated Expenditures

Adopted Budget

Salary Benefits Retiree Health Insurance Internal Services Professional Services Equipment Other Operating Expenses Total

$255,436 118,883 81,995 58,335 217,276 $731,925

$0 $0

$731,925

4.00

0.00

Program by Fund Power and Light Fund (020-6121)

Total Full Time Equivalent Positions SIGNIFICANT BUDGET CHANGES

The Project Development Division has been eliminated and all expenses disbursed to other divisions.

233

Adopted Budget FY 2022-23

City of Independence, MO

Power and Ligh t: Purchased Power

Power and Light Purchased Power

Program by Expenditure Category Salary Benefits Retiree Health Insurance Internal Services Professional Services Equipment Other Operating Expenses Total

FY 2020-21

FY 2021-22

FY 2022-23

Actual Expenditures

Adopted Budget

Estimated Expenditures

Adopted Budget

$0 600,856 66,287,282 $66,888,138

$0 360,000 64,415,000 $64,775,000

$360,000 63,500,000 $63,860,000

$0 360,000 59,593,560 $59,953,560

$66,888,138

$64,775,000

$63,860,000

$59,953,560

0.00

Program by Fund Power and Light Fund (020-6145)

Total Full Time Equivalent Positions MISSION

The mission of Purchased Power is to manage agreements - including the cost of energy, demand and transmission charges - with other utilities and the Southwest Power Pool so that electricity is acquired at the lowest cost.

234

Adopted Budget FY 2022-23

City of Independence, MO

Power and Ligh t: Security/NE RC

Power and Light Security/NERC

Program by Expenditure Category

FY 2020-21

FY 2021-22

FY 2022-23

Actual Expenditures

Adopted Budget

Estimated Expenditures

Adopted Budget

Salary Benefits Retiree Health Insurance Internal Services Professional Services Equipment Other Operating Expenses Total

$430,538 152,751 51 30,548 $613,888

$464,338 184,217 75,000 2,400 80,653 $806,608

$471,200 196,900 31,106 $699,206

$487,004 210,678 56,705 4,400 67,510 $826,297

$613,888

$806,608

$699,206

$826,297

4.00

Program by Fund Power and Light Fund (020-6180)

Total Full Time Equivalent Positions MISSION

The mission of Security/NERC is being responsible for managing compliance with North American Electric Reliability Corporation (NERC) Critical Infrastructure Protection (CIP) and Operations & Planning Reliability Standards. Provide Cyber Security oversight and internal audit for IPL industrial control systems. Represent City interests with Federal, Regional and local regulatory organizations.

ACCOMPLISHMENTS - Completed successful full NERC audit for 3-year period - Mitigated issues found in internal audit process - Division serves on several MRO Groups, TAPS Small Entity Group and NERC/NAESB Committee, SPP Reliability Compliance Advisory Group and Security Advisory Group, NERC Electricity-Information Sharing and Analysis Center and the City's Technical Services Cybersecurity Advisory Committee

SIGNIFICANT BUDGET CHANGES - Return to face-to-face national meetings will increase travel budget - Possible shortage of internal engineering resources may require consulting services

235

Adopted Budget FY 2022-23

City of Independence, MO

Power and Ligh t: Support Services

Power and Light Support Services

Program by Expenditure Category

FY 2020-21

FY 2021-22

FY 2022-23

Actual Expenditures

Adopted Budget

Estimated Expenditures

Adopted Budget

Salary Benefits Retiree Health Insurance Internal Services Professional Services Equipment Other Operating Expenses Total

$301,366 126,718 149,579 3,669 229,174 $810,506

$307,813 139,061 199,200 69,500 349,000 $1,064,574

$306,800 138,700 150,000 272,483 $867,983

$317,033 142,380 177,350 56,275 338,075 $1,031,113

$810,506

$1,064,574

$867,983

$1,031,113

3.00

Program by Fund Power and Light Fund (020-6130)

Total Full Time Equivalent Positions MISSION

The Support Services division is responsible for working with the public and local businesses and administers the rebate program.

ACCOMPLISHMENTS - Support Services has ensured through various partnerships and forecasting our employees have the vehicles and inventory they need to accomplish their daily duties safely. - Consistent reading meters to ensure customers are billed in a timely manner - Streamlined processes to effectively work remotely during COVID-19 - Received Smart Energy Provider Award from the American Public Power Association for being a leader in providing energy efficient, sustainable electric service while prioritizing customer experiences, reliability, and affordability. - Received Excellence in Public Power Communications Award from the American Public Power Association recognizes excellence in raising awareness of public power and telling the public power story in three categories - Web and Social Media, Video, and Print and Digital - Division serves on the APPA Executive Board for the RP3 Committee, APPA Smart Energy Program Executive Committee and the MPUA Board

236

Adopted Budget FY 2022-23

City of Independence, MO

Power and Ligh t: System Operations

Power and Light System Operations

Program by Expenditure Category Salary Benefits Retiree Health Insurance Internal Services Professional Services Equipment Other Operating Expenses Total

FY 2020-21

FY 2021-22

FY 2022-23

Actual Expenditures

Adopted Budget

Estimated Expenditures

Adopted Budget

$2,351,987 829,185 41,125 205,700 $3,427,997

$2,315,175 892,282 55,000 99,200 291,960 $3,753,617

$2,326,900 836,100 150,000 62,500 280,259 $3,655,759

$2,204,777 898,519 90,800 210,500 254,655 $3,659,251

$3,427,997

$3,753,617

$3,655,759

$3,659,251

20.00

18.00

Program by Fund Power and Light Fund (020-6170)

Total Full Time Equivalent Positions MISSION

Responsible for the 24/7 monitoring and control of the City's high voltage electrical system. Major areas of responsibility include dispatching of the generation resources, operation of the transmission system, operating and maintaining technology to support Department operational software, and regulatory cyber security/reliability compliance efforts in an efficient, cost effective, and reliable manner. Dispatching of crews in an efficient manner to address customer electric service issues.

ACCOMPLISHMENTS - 2021 NERC Cyber Security/Operations & Planning Audit preparations and mitigation of identified items - Substation K SCADA Checkout – SCADA Point changes associated with the Transformers and Switchgear replacement. - Hiring new staff (7) and training to replace retirees - EMS Coordinator, System Operators (3), Trouble Dispatchers (2), Energy Markets Coordinator - Security Appliance Installation/Replacement - Installation of 11 new firewalls to protect Operational Technology networks. - Perform Cyber Security Vulnerability assessment and mitigate identified vulnerabilities to enhance security of SCADA/EMS and Support System environment. - Significant employee turnover, due to retirements and resignations, continues to be an issue - Succession Planning continues to be problematic - Division serves on many Southwest Power Pool Boards & Committees, as well as, Dogwood Management Committee, Missouri Public Utility Alliance Broadband Committee, OSI Cyber Security Discussion Group, OSI SCADA User Discussion Group, City Differed Compensation Committee, City Employee Engagement Committee, and City Employee of the Month Committee

SIGNIFICANT BUDGET CHANGES - Much of System Operations budget is IT related, either software maintenance or hardware, vendors have indicated we should expect between 3-7% cost increases 237

Adopted Budget FY 2022-23

City of Independence, MO

Power and Ligh t: Transmiss ion and Distribu tion

Power and Light Transmission and Distribution

Program by Expenditure Category Salary Benefits Retiree Health Insurance Internal Services Professional Services Equipment Other Operating Expenses Total

FY 2020-21

FY 2021-22

FY 2022-23

Actual Expenditures

Adopted Budget

Estimated Expenditures

Adopted Budget

$6,992,325 2,726,747 188,954 3,891,852 $13,799,878

$6,883,016 2,817,398 430,900 328,500 4,069,000 $14,528,814

$6,756,300 2,558,100 150,000 757 3,275,792 $12,740,949

$7,103,016 2,919,959 200,000 238,500 4,095,400 $14,556,875

$13,799,878

$14,528,814

$12,740,949

$14,556,875

61.00

57.00

Program by Fund Power and Light Fund (020-6150)

Total Full Time Equivalent Positions MISSION

The mission of Transmission and Distribution is to maintain, repair and the City's electrical transmission and distribution systems in order to maintain the reliability of the systems.

ACCOMPLISHMENTS - The Substation Battery project has been completed - Major progress has been made on the Substation E to Substation F 69kV line project - Received the Tree Line USA Award which recognizes public and private utilities for practices that protect and enhance America’s urban forest as well as delivering safe and reliable electricity while maintaining healthy community trees.

SIGNIFICANT BUDGET CHANGES - Reduction in expenses for locating services and desert storm cabinet repairs - Additional funds added to the Line Clearance budget because of increasing labor cost

238

Adopted Budget FY 2022-23

City of Independence, MO

Power and Ligh t: Utility Field Service

Power and Light Utility Field Service

Program by Expenditure Category Salary Benefits Retiree Health Insurance Internal Services Professional Services Equipment Other Operating Expenses Total

FY 2020-21

FY 2021-22

FY 2022-23

Actual Expenditures

Adopted Budget

Estimated Expenditures

Adopted Budget

$619,422 259,600 2,560 $881,582

$603,292 266,789 1,000 25,100 $896,181

$601,600 273,700 223 1,207 $876,729

$595,131 281,537 1,000 19,100 $896,768

$881,582

$896,181

$876,729

$896,768

6.00

Program by Fund Power and Light Fund (020-6125)

Total Full Time Equivalent Positions MISSION

The Utility Field Service Division is responsible for turning both electric and water services on and off, field services of delinquent accounts, and reading meters for customer transfers.

ACCOMPLISHMENTS - Staff were able to provide services despite staff shortages due to COVID-19. - Hiring of a Customer Operations Supervisor

239

Adopted Budget FY 2022-23

City of Independence, MO

Power and Ligh t: Vehicle Maintenance

Power and Light Vehicle Maintenance

Program by Expenditure Category Salary Benefits Retiree Health Insurance Internal Services Professional Services Equipment Other Operating Expenses Total

FY 2020-21

FY 2021-22

FY 2022-23

Actual Expenditures

Adopted Budget

Estimated Expenditures

Adopted Budget

$597,260 232,256 740,763 462,160 $2,032,439

$633,053 280,363 757,000 654,200 $2,324,616

$655,200 261,900 756,000 524,930 $2,198,030

$643,528 288,158 723,750 580,900 $2,236,336

$2,032,439

$2,324,616

$2,198,030

$2,236,336

7.00

Program by Fund Power and Light Fund (020-6123)

Total Full Time Equivalent Positions MISSION

The mission of Vehicle Maintenance is to procure and maintain the Power and Light fleet so that personnel have available and safe vehicles to perform their jobs.

ACCOMPLISHMENTS - Completed purchase of a Digger Derrick and 2 Aerial Bucket Trucks - Supply chain issues continue to be significant in higher pricing and delays in receiving materials - Division has ensured through various partnerships and forecasting our employees have the vehicles they need to accomplish their daily duties safely.

240

Adopted Budget FY 2022-23

City of Independence, MO

Power and Ligh t: Warehouse and Stores

Power and Light Warehouse and Stores

Program by Expenditure Category Salary Benefits Retiree Health Insurance Internal Services Professional Services Equipment Other Operating Expenses Total

FY 2020-21

FY 2021-22

FY 2022-23

Actual Expenditures

Adopted Budget

Estimated Expenditures

Adopted Budget

$696,820 338,333 12,855 2,966,677 $4,014,685

$835,513 399,435 100,000 3,575,232 $4,910,180

$939,900 424,900 2,217 3,186,127 $4,553,145

$818,721 419,390 50,000 3,324,157 $4,612,268

$4,014,685

$4,910,180

$4,553,145

$4,612,268

6.00

9.00

Program by Fund Power and Light Fund (020-6122)

Total Full Time Equivalent Positions MISSION

The mission of the Warehouse and Stores is to order, receive, issue and maintain material and tools for line crews, maintenance personnel and outside contractors.

ACCOMPLISHMENTS - Supply chain issues continue to be significant in higher pricing and delays in receiving materials - Division has ensured through various partnerships and forecasting our employees have the inventory they need to accomplish their daily duties safely.

241

Adopted Budget FY 2022-23

City of Independence, MO

Power and Ligh t: Non-Departmental

Power and Light Non-Departmental

Program by Expenditure Category Salary Benefits Retiree Health Insurance Internal Services Professional Services Equipment Other Operating Expenses Debt Total

FY 2020-21

FY 2021-22

FY 2022-23

Actual Expenditures

Adopted Budget

Estimated Expenditures

Adopted Budget

$0 725,723 1,278,379 6,085,578 30,000 8,121 25,261,026 $33,388,827

$192,363 1,013,742 1,499,000 6,702,332 30,000 14,384,834 $23,822,271

$104,900 977,000 1,351,000 6,380,289 13,364,004 318 $22,177,511

$70,514 752,698 1,460,000 8,301,800 13,806,451 $24,391,463

$33,388,827

$23,822,271

$22,177,511

$24,391,463

2.30

2.22

0.58

Program by Fund Power and Light Fund (020-6520)

Total Full Time Equivalent Positions MISSION

Provides funding for City and department wide activities not attributable to one single power and light program.

SIGNIFICANT BUDGET CHANGES - FY21 Other Operating Expenses include one-time customer utility rebate totaling $11,196,400 - Salaries and Benefits expenses includes additional FTE support and operating expenses from other departments - Finance and Administration and Technology Services citywide FTE moved to interfund charges account lowering FTE - Interfund charges for ERP, Finance & Administration and Technology Services citywide consolidated to this org key. - Building allocations changed citywide for this upcoming fiscal year

242

Adopted Budget FY 2022-23

City of Independence, MO

Power and Ligh t: Capital Projects

Power and Light Capital Projects

Program by Expenditure Category

FY 2020-21

FY 2021-22

FY 2022-23

Actual Expenditures

Adopted Budget

Estimated Expenditures

Adopted Budget

Capital Improvements

$8,793,923

$6,003,956

$7,832,576

$5,305,000

Capital Projects for FY 2022-23

Amount

Project Title and Number 69 KV Transmission Line Rebuild 201603 Sub Fiber Optic Network Equip Replacement 202101 Traffic Controller Upgrades 202102

$1,200,000 75,000 10,000

Traffic Camera System Upgrades 202103

20,000

Operations APC UPS Battery Replacement 202108

110,000

Transmission Pole Replacement Program 202111

550,000

Controls Software Upgrade 202304

500,000

PLSC Operations Area HVAC Upgrade 202305

100,000

Desert Storm Swithgear Cabinets 202205

250,000

T&D Road Improvement Projects 202206

500,000

Substation A Blockhouse Roof Replacement 202306

75,000

Traffic Signal Detection Systems 202208

25,000

Emergent Maintenance Production 202307

500,000

IPL Service Center PBX Upgrade to IP Flex 202210

15,000

Trans & Dist Emergency Maintenance 70200815

250,000

Fiber Optic Network 70200828

125,000

Substation & Transmission Upgrade & Replacement 202308

400,000

Service Center Emergency Maintenance 70209669

150,000

Construct 6 New Distribution Feeders - New Sub S 202316

450,000 $5,305,000

243

Adopted Budget FY 2022-23

City of Independence, MO

Power and Ligh t: Debt

Power and Light Debt

Program by Expenditure Category Debt Service

FY 2020-21

FY 2021-22

FY 2022-23

Actual Expenditures

Adopted Budget

Estimated Expenditures

Adopted Budget

$20,992,639

$9,992,712

$10,047,800

$7,896,466

$20,992,639

$9,992,712

$10,047,800

$7,896,466

Principal Interest Fees Total

$10,615,000 379,629 10,868 $11,005,497

$0 $0

Principal Interest Fees Total

$1,005,000 2,621,031 2,800 $3,628,831

$1,055,000 2,574,968 3,000 $3,632,968

$1,110,000 2,575,000 3,000 $3,688,000

$1,110,000 2,522,300 3,000 $3,635,300

Principal Interest Fees Total

$3,040,000 1,520,217 ,300 $4,565,517

$3,155,000 1,408,750 3,000 $4,566,750

$3,155,000 1,408,800 3,000 $4,566,800

$1,435,000 1,030,166 3,000 $2,468,166

Principal Interest Fees Total

$0 1,789,994 2,800 $1,792,794

$0 1,789,994 3,000 $1,792,994

$0 1,790,000 3,000 $1,793,000

Principal Interest Fees Total

$14,660,000 6,310,871 21,768 $20,992,639

$4,210,000 5,773,712 9,000 $9,992,712

$4,265,000 5,773,800 9,000 $10,047,800

$2,545,000 5,342,466 9,000 $7,896,466

Program by Fund Power and Light Fund (020)

Debt Issuance Issue 2010B

Issue 2012A

Issue 2012F

Issue 2016D

Total

244

Adopted Budget FY 2022-23

City of Independence, MO

Water

Water Director: Dan Montgomery

Customer Service

Water Treatment

Transmission & Distribution

Water Field Service

245

Adopted Budget FY 2022-23

City of Independence, MO

Water Department Programs Administration (4810) Field Service (4821) Customer Service (4822) Production (4830) Transmission & Distribution (4840) Non-Departmental (6540) Capital Projects Debt Total

FY 2020-21

FY 2021-22

FY 2022-23

Actual Expenditures

Adopted Budget

Estimated Expenditures

Adopted Budget

$1,470,007 1,205,139 3,344,261 8,088,879 4,119,987 7,419,242 2,244,444 2,516,471 $30,408,430

$1,846,582 1,419,323 3,988,049 8,701,526 5,309,721 8,463,033 6,420,000 2,523,363 $38,671,597

$1,825,365 1,335,989 3,130,951 8,755,618 4,851,633 7,399,795 2,982,651 2,523,400 $32,805,402

$1,829,324 1,507,368 4,564,264 9,063,608 5,528,311 8,618,580 7,800,000 2,526,400 $41,437,855

$5,408,665 2,494,105 297,128 3,030,708 2,179,686 728,258 $11,508,965 25,647,515 2,244,444 2,516,471 $30,408,430

$6,177,403 2,993,485 337,000 3,758,058 2,295,600 1,072,318 $13,094,370 29,728,234 6,420,000 2,523,363 $38,671,597

$5,796,461 3,029,737 336,000 3,758,058 992,990 1,080,147 $12,305,958 27,299,351 2,982,651 2,523,400 $32,805,402

$6,309,808 3,336,865 364,000 4,790,500 2,140,800 1,134,500 $13,034,982 31,111,455 7,800,000 2,526,400 $41,437,855

$30,408,430

$38,671,597

$32,805,402

$41,437,855

95.74

98.57

97.59

Department by Fund Water Fund (040)

Full-Time Equivalent Employees Water Fund (040)

DEPARTMENT MISSION The mission of the Water Department is to produce and supply drinking water that meets the requirements of the Safe Drinking Water Act and standards of the Missouri Department of Natural Resources to about 250,000 people, including residents of Independence and 12 wholesale customers.

SIGNIFICANT OPERATIONAL CHANGES No significant operational changes are planned or anticipated.

246

Adopted Budget FY 2022-23

City of Independence, MO

STRATEGIC PLAN CONNECTION Customer Focused: Implement customer service training of all front-line employees to ensure the equitable treatment of all customers. Financially Sustainable: Existing rates provide adequate revenue to meet or exceed needs. Growth: Existing infrastructure is in place to meet current and future development. Quality: Expand Water Main Replacement Program.

247

Adopted Budget FY 2022-23

City of Independence, MO

Water: Adminis tration

Water Administration

Program by Expenditure Category Salaries Benefits Retiree Health Insurance Internal Services Professional Services Equipment Other Operating Expenses Total

FY 2020-21

FY 2021-22

FY 2022-23

Actual Expenditures

Adopted Budget

Estimated Expenditures

Adopted Budget

$769,257 295,383 97,589 5,411 302,367 $1,470,007

$709,985 285,071 216,642 116,800 13,468 504,616 $1,846,582

$769,400 330,365 216,642 111,000 13,468 384,490 $1,825,365

$775,131 379,678 184,200 191,800 41,000 257,515 $1,829,324

$1,470,007

$1,846,582

$1,825,365

$1,829,324

9.50

10.00

Program by Fund Water Fund (040-4810)

Total Full Time Equivalent Positions PROGRAM MISSION

The mission of the Administration program is to provide leadership and back-office support so that the Department can successfully meet the requirements of the Safe Drinking Water Act and standards of the Missouri Department of Natural Resources.

ACCOMPLISHMENTS - Expanded Engineering staff to meet demands of the Water Main Replacement Program and facilitate completion of additional Capital Improvement Projects.

SIGNIFICANT BUDGET CHANGES No significant budget changes for this Org.

248

Adopted Budget FY 2022-23

City of Independence, MO

Water: Field Service

Water Field Service

Program by Expenditure Category Salary Benefits Retiree Health Insurance Internal Services Professional Services Equipment Other Operating Expenses Total

FY 2020-21

FY 2021-22

FY 2022-23

Actual Expenditures

Adopted Budget

Estimated Expenditures

Adopted Budget

$553,829 241,931 390,691 18,688 $1,205,139

$608,335 274,438 4,000 501,350 31,200 $1,419,323

$539,436 262,914 501,350 32,289 $1,335,989

$679,216 332,852 5,000 458,000 32,300 $1,507,368

$1,205,139

$1,419,323

$1,335,989

$1,507,368

10.00

9.00

10.00

Program by Fund Water Fund (040-4821)

Total Full Time Equivalent Positions MISSION

The mission of the Water Field Service Division is to install, maintain and disconnect meters for over 49,452 customers so that consumption levels are accurate and service line leaks can be identified for repair.

ACCOMPLISHMENTS - 15-year meter replacement program continued with increase in the number of meters changed now that COVID restrictions have been removed. Completed 921 meter changes; 620 of those meters were due to age. - Completed 489 service line inspections for completed repairs. - Completed 116 new taps for water service.

SIGNIFICANT BUDGET CHANGES - Personnel: Correction made for Supervisor position that was incorrectly shown in 4840 - Capital Outlay: Replacement of a Service Van (Asset #4314)

249

Adopted Budget FY 2022-23

City of Independence, MO

Water: Custo mer Service

Water Customer Service Program by Expenditure Category Salary Benefits Retiree Health Insurance Internal Services Professional Services Equipment Other Operating Expenses Total

FY 2020-21 Actual Expenditures

FY 2021-22 Adopted Budget

FY 2021-22 Estimated Expenditures

FY 2022-23 Adopted Budget

$1,229,620 453,257 1,468,491 20,479 172,414

$1,230,544 527,811 66,914 1,733,200 10,000 419,580

$1,187,013 482,375 66,914 550,000 4,000 840,649

$1,384,330 623,734 247,200 1,532,400 25,000 751,600

$3,344,261

$3,988,049

$3,130,951

$4,564,264

$3,344,261

$3,988,049

$3,130,951

$4,564,264

26.00

25.75

27.75

Program by Fund Water Fund (040-4822)

Total Full Time Equivalent Positions MISSION

The mission of Customer Service is to accurately issue utility bills to all City water, sewer and electric customers and to operate a customer service center for all billing inquiries.

ACCOMPLISHMENTS - Finished implementation of the Smart Safe and electronic check scanning to streamline internal cash handling processes. - Configuration and implementation of new cash register receipting for utility payments will be completed by the end of the fiscal year. - Worked with local agency to become a partner for Low Income Household Water Assistance Program (LIHWAP) funding to assist customers paying utility bills. - Transitioning employees safely back into the office from a work from home environment.

SIGNIFICANT BUDGET CHANGES - Personnel: Addition of two new Account Information Representatives (AIRs) - Professional Services: postage for utility billing moved from 6540 Non-Departmental this FY (21-22) to 4822, and adding additional increase for current postage rates - Capital Outlay: office furniture for two new AIRs - Buildings Clearing Expense for Water Customer Service IUC Building Rental allocation (set by Finance)

250

Adopted Budget FY 2022-23

City of Independence, MO

Water: Production

Water Production

Program by Expenditure Category Salary Benefits Retiree Health Insurance Internal Services Professional Services Equipment Other Operating Expenses Total

FY 2020-21 Actual Expenditures

FY 2021-22 Adopted Budget

FY 2021-22 Estimated Expenditures

FY 2022-23 Adopted Budget

$1,287,772 557,104 346,839 69,857 5,827,307

$1,619,986 683,640 161,600 138,000 6,098,300

$1,337,436 634,507 182,697 107,001 6,493,977

$1,476,859 720,449 161,600 220,000 6,484,700

$8,088,879

$8,701,526

$8,755,618

$9,063,608

$8,088,879

$8,701,526

$8,755,618

$9,063,608

22.00

24.75

21.75

Program by Fund Water Fund (040-4830)

Total Full Time Equivalent Positions MISSION

The mission of Production is to operate and maintain the Courtney Bend Water Treatment Plant so that up to 48-million gallons of water, that meets or exceeds all federal and state standards, can be pumped daily.

ACCOMPLISHMENTS - Rehabilitated the Van Horn Reservoir, which is a 2-million-gallon storage reservoir. The reservoir received a new roof, overflow, vents and drain structures. - Upgraded the software and hardware for the Courtney Bend Water Plant Supervisory Control and Data Acquisition (SCADA) system. This will increase reliability and security for the system used to control the water treatment process and remote locations.

SIGNIFICANT BUDGET CHANGES - Supplies: The cost of treatment chemicals and supplies has increased dramatically. ($400,000+) - Capital Outlay: Purchase of a tractor in place of an annual lease.

251

Adopted Budget FY 2022-23

City of Independence, MO

Water: Transmissio n and Dis tribution

Water Transmission and Distribution

Program by Expenditure Category Salary Benefits Retiree Health Insurance Internal Services Professional Services Equipment Other Operating Expenses Total

FY 2020-21

FY 2021-22

FY 2022-23

Actual Expenditures

Adopted Budget

Estimated Expenditures

Adopted Budget

$1,568,187 699,500 236,767 241,755 1,373,778

$1,849,675 852,646 250,000 409,500 1,947,900

$1,903,876 983,376 149,293 454,328 1,360,760

$1,923,758 1,015,353 250,000 390,500 1,948,700

$4,119,987

$5,309,721

$4,851,633

$5,528,311

$4,119,987

$5,309,721

$4,851,633

$5,528,311

27.00

27.50

Program by Fund Water Fund (040-4840)

Total Full Time Equivalent Positions MISSION

The mission of the Transmission and Distribution Division is to engineer, construct, and maintain 766 miles of water main pipe so that water is distributed to the customers with consistent pressure and minimal loss of treated water.

ACCOMPLISHMENTS - Tested and flushed all fire hydrants in the system. - Repaired or replaced hydrants as needed. - Repaired water main leaks and breaks as they occurred and completed the associated site restorations. - Began developing a water service line inventory that will need to be provided to the public in October 2024 as part of the EPA's Revised Lead and Copper Rule.

SIGNIFICANT BUDGET CHANGES - Professional Services: Replacement of Underground Fuel Tank Monitoring System - Capital Outlay: Replacement of Service Truck (Asset #3862) - Capital Outlay: Replacement of Dump Truck (Asset #4153) - Capital Outlay: Replacement of Backhoe (Asset #4242)

252

Adopted Budget FY 2022-23

City of Independence, MO

Water: Non-Departmental

Water Non-Departmental

Program by Expenditure Category

FY 2020-21

FY 2021-22

FY 2022-23

Actual Expenditures

Adopted Budget

Estimated Expenditures

Adopted Budget

Salary

$158,878

$59,300

$70,514

Benefits

246,930

369,879

336,200

264,799

Retiree Health Insurance

297,128

337,000

336,000

364,000

3,030,708

3,474,502

4,359,100

30,000

3,814,411

4,092,774

3,193,793

3,560,167

$7,419,242

$8,463,033

$7,399,795

$8,618,580

$7,419,242

$8,463,033

$7,399,795

$8,618,580

1.24

1.57

0.59

Internal Services Professional Services Equipment Other Operating Expenses Total

Program by Fund Water Fund (040-6540)

Total Full Time Equivalent Positions MISSION

Provides funding for City and department wide activities not attributable to one single water program.

253

Adopted Budget FY 2022-23

City of Independence, MO

Water: Capital Projects

Water Capital Projects

Program by Expenditure Category Capital Improvements

FY 2020-21

FY 2021-22

FY 2022-23

Actual Expenditures

Adopted Budget

Estimated Expenditures

Adopted Budget

$2,244,444

$6,420,000

$2,982,651

$7,800,000

Capital Projects for FY 2022-23 Project Title and Number Main Replacement Program - 9749 Lime Silo - 401608 Future Production Wells - 401003 Facility Improvements: Construction/Maintenance - 402107 IT Infrastructure Upgrade - 402301 HSPS HVAC Improvements - 402302 Lime Silo Recoating - 402303

254

Amount $2,000,000 3,000,000 500,000 1,500,000 150,000 250,000 400,000 $7,800,000

Adopted Budget FY 2022-23

City of Independence, MO

Water: Debt

Water Debt

Program by Expenditure Category Capital Improvements

FY 2020-21

FY 2021-22

FY 2022-23

Actual Expenditures

Adopted Budget

Estimated Expenditures

Adopted Budget

$2,516,471

$2,523,363

$2,523,400

$2,526,400

$2,516,471

$2,523,363

$2,523,400

$2,526,400

$1,630,000 884,471 2,000 $2,516,471

$1,695,000 820,363 8,000 $2,523,363

$1,695,000 820,400 8,000 $2,523,400

$1,785,000 733,400 8,000 $2,526,400

Program by Fund Water Fund (040)

Debt Issuance Issue 2013D Principal Interest Fees Total

255

Adopted Budget FY 2022-23

City of Independence, MO

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256

Adopted Budget FY 2022-23

City of Independence, MO

Non-Departmental

General Fund Non-Departmental Department Programs General Fund Community Engagement (4205) Total

FY 2020-21 Actual Expenditures

FY 2021-22 Adopted Budget

FY 2021-22 Estimated Expenditures

FY 2022-23 Adopted Budget

$41,385 151,517 $192,902

$86,259 177,500 $263,759

$10,000 206,400 $216,400

$10,000 223,888 $233,888

$0 20,000 166,817 6,085 $192,902

$0 20,000 184,528 59,231 $263,759

$0 25,000 191,400 $216,400

$0 20,000 212,800 $232,800

$192,902

$263,759

$216,400

$233,888

0.00

Department by Expenditure Category Salaries Benefits Retiree Health Insurance Internal Services Professional Services Equipment Other Operating Expenses Debt Service Total

Department by Fund General Fund (002)

Full-Time Equivalent Employees General Fund (002)

MISSION This cost center has traditionally been used for costs considered not to belong to a department. Beginning in FY19 most of these costs - primarily retiree health insurance and workers compensation insurance premiums - have been placed in the department budgets.

257

Adopted Budget FY 2022-23

City of Independence, MO

Non-Departmental

General Fund Non-Departmental

Program by Expenditure Category COVID-19 Contingencies (002-6502) Transfers Out (002-6600) Debt Services (002-6373, 6374) Total

FY 2020-21

FY 2021-22

FY 2022-23

Actual Expenditures

Adopted Budget

Estimated Expenditures

Adopted Budget

$0 35,300 6,085 $41,385

$17,028 10,000 59,231 $86,259

$0 10,000 $10,000

$41,385

$86,259

$10,000

Program by Fund General Fund (002)

258

Adopted Budget FY 2022-23

City of Independence, MO

Community Engagemen t

Community Engagement

Program by Expenditure Category Salary Benefits Retiree Health Insurance Internal Services Professional Services Equipment Other Operating Expenses Total

FY 2020-21 Actual Expenditures

FY 2021-22 Adopted Budget

FY 2021-22 Estimated Expenditures

FY 2022-23 Adopted Budget

$0 20,000 131,517 $151,517

$0 20,000 157,500 $177,500

$0 25,000 181,400 $206,400

$0 1,088 20,000 202,800 $223,888

$151,517

$177,500

$206,400

$223,888

Program by Fund General Fund (002-4205)

MISSION The purpose of Community Engagement is to provide funding for various civic, government, and economic development partnerships that are not department specific. This org key was formerly known as City Memberships. These General Fund expenditures are managed by the City Managers' office.

LINE ITEM DETAILS Object 5203

Object Description Overnight Travel & Meetings

Amount $1,000

5204 5204 5204 5204 5204 5204 5205 5206 5213 5213 5213 5213 5213 5213 5213 5213 5223 5226 5226 5240 5240

Events and Meetings Events and Meetings Events and Meetings Events and Meetings Events and Meetings Events and Meetings Advertising & Public Notices Printing and Binding Dues and Memberships Dues and Memberships Dues and Memberships Dues and Memberships Dues and Memberships Dues and Memberships Dues and Memberships Dues and Memberships ERP Interfund Charges Professional Services Professional Services Other Services Other Services

20,000 4,000 6,900 4,000 6,000 4,000 1,900 2,500 41,000 41,000 8,000 3,000 500 4,000 12,000 500 1,088 15,000 5,000 1,500 41,000 $223,888

259

Detailed Description Lagers Conference for President and City Clerk Employee Engagement Committee Volunteer breakfast and recognition Misc. Community Events Employee Engagement Committee City Employee Holiday Party Recognition Milestone Dinner Community Advertising Printed Budget Books Mid America Regional Yearly Dues MARC Emergency Services Independence Chamber Membership Harry S Truman Library Institute Employee of the Month Plaques Misc. SantaCaliGon Festival (misc. items, fencing, barricades etc.) Human Relations Commission F&A charges to GF Council Retreat/LT Retreat-Professional Services Misc. Consulting Services SESAC-Music Fees Youth Court

Adopted Budget FY 2022-23

City of Independence, MO

Staywell

Staywell Health Fund Internal Service Fund

Program by Expenditure Category Salaries Benefits Retiree Health Insurance Internal Services Professional Services Equipment Other Operating Expenses Total

FY 2020-21

FY 2021-22

FY 2022-23

Actual Expenditures

Adopted Budget

Estimated Expenditures

Adopted Budget

$171,600 (283,630) 22,366,508 $22,254,478

$187,200 19,166,120 $19,353,320

$561,700 (224,700) 21,531,900 $21,868,900

$568,500 60,900 22,207,600 $22,837,000

$22,254,478

$19,353,320

$21,868,900

$22,837,000

0.00

Program by Fund Staywell Fund (091)

Total Full Time Equivalent Positions MISSION

Internal Service Funds are used to account for the financing of goods or services provided by one department or agency to other departments or agencies of the government and to other governmental units on a cost-reimbursed basis. This fund is used to account for the costs of the City's self-insured healthcare plan. The salary and benefits budget reflects the city portion of the Health Savings Accounts.

260

Adopted Budget FY 2022-23

City of Independence, MO

Capital Improvement Program 2022-2028

261

Adopted Budget FY 2022-23

City of Independence, MO

Planning Commission Memo Introduction The Capital Improvements Program (CIP) is a major financial, public infrastructure and equipment planning tool for municipalities. The CIP is a long-range plan that identifies capital projects and equipment, provides a planning schedule, and identifies options to fund the projects and equipment. The development of a CIP provides information regarding planned public improvements and equipment with anticipated funding. The CIP provides a link between the various master plans, the City’s comprehensive plan, and the annual budget. The Planning Commission’s role in the CIP process is to provide a recommendation of public improvements to the City Manager by April 1st of each fiscal year that further implements the vision, goals and strategies of the Independence for All Strategic Plan and Imagine Independence 2040 Comprehensive Plan. The CIP sets forth proposed projects for constructing, maintaining, upgrading and replacing the City’s physical infrastructure and equipment necessary for continued operations and providing City services during the next six fiscal years beginning in July 2021 through June 2027. Projects listed in the CIP report are not necessarily listed in priority order and are not to be construed as a promise to any person or group that it will be completed within a specific time frame. A CIP is not a static document, but rather, a fluid document that can be changed as the infrastructure requirements change, development occurs, and funding opportunities become available. CIP items including the FY 2021-22 operating budget can be located at the conclusion of each departments' summary section.

Capital Improvement Project Defined In developing a CIP, it is important to distinguish between operating and capital expenses. Generally, these items are defined based on their cost and frequency of occurrence. Operating items are those that represent ongoing operating expenses, such as maintenance, outside of one-time capital expenditures. Presented below are the definitions developed specifically for the City of Independence for capital expenses that should be included in the CIP budget: • • • •

Any construction of a new public facility (e.g., a public building, a public street, water and sewer lines, parks, play field, or the like) or an addition to, or extension of, such a facility. A nonrecurring rehabilitation or replacement of existing public facilities, or major repair of all or part of a public facility, provided that the cost is $100,000 or more. Purchase of major equipment of $100,000 or more (either one item or a number of items with a cumulative one-time purchase of $100,000 or over) and a useful life of 5 years or more. Planning, feasibility, engineering or design studies and services immediately related to an individual capital improvement project.

Summary The CIP contains 139 identified projects with a total cost of $192.8 million, including 66 active projects that are either construction or undergoing planning/design. The category with the largest number of active projects in the next two years in the Municipal Services Department with 35 projects. For all projects, estimated FY 2022-23 expenditures total approximately $17.4 million and FY 2023-24 262

Adopted Budget FY 2022-23

City of Independence, MO

expenditures total approximately $20.1 million. The largest projects in FY 2022-23 include the Annual Pavement Preventative Maintenance Overlay program at $4,600,000 and the Springbranch Garage Complex at $4,250,000.

Funding for CIP projects are derived from various sources including General Fund, Federal and State grants (CMAQ, STP and TAP), other debt, Parks and Recreation Levy, Power and Light Funds, Sales Tax (Park and Recreation, Public Safety, Stormwater, and Street) Funds, Sanitary Sewer Funds, Transient Guest Tax, and Water Fund. The largest funding sources in FY 2022-23 are the various sales taxes followed by the Power and Light fund.

263

Adopted Budget FY 2022-23

City of Independence, MO

Fiscal Year 2022-2023 Highlights •

Fire Department projects include the annual pumper replacement program and replacement of other fire apparatus past their service life.

•

Police Department projects include their vehicle and equipment replacement program.

•

Parks and Recreation projects includes replacement of the outdated tourism wayfinding signs that are currently decaying with rust. The new signs will match the new City branding. A Community Center Improvement project that includes a new gym floor for the Palmer Senior Center, and replacing the roof, HVAC, and refinishing the gym and stage floor at the Sermon Center. Funds have been allocated for the National Frontier Trails Museum to replace HVAC equipment, audio-visual equipment, replacement of failing concrete at the entrance the museum, and new exhibits.

•

Independence Power and Light projects include a 69 KV Transmission Line Rebuild project that is the last phase of rebuilding the high voltage power line at substations E through F. Inspections were completed in the summer of 2021 for all wooden transmission poles which

264

Adopted Budget FY 2022-23

City of Independence, MO

resulted in the need to replace 39 structures over the next three years. The Transmission Pole Replacement Program will begin in fiscal year 2023 and is expected to be completed in 2025. •

The Municipal Services Department includes the annual Pavement Preventative Maintenance and overlay program, the 24 Highway Complete Streets project that will improve roadway safety from River Blvd to 291 Hwy and provide a continuous center turn lane for safety, curb and gutter improvements, and a ten-foot-wide shared pedestrian and bike path. And the Noland Road and Lynn Court Intersection Improvements project that will realign the existing offset intersection at Nolan Road and Lynn Court to a standard 4-way, signalized intersection. This will improve traffic flow on Noland Road and traffic from Interstate 70.

•

Storm projects include the Leslie to Crane & Herford Phase 1 & 2 project. The project will provide stormwater facilities for the residents of the Crackerneck Creek Watershed to address a history of flooding and erosion.

•

Sewer projects include the Piping Rehabilitation project. Evaluations of piping throughout the Rock Creek Treatment Plant showed several pipes nearing their end of life and in need of rehabilitation or replacement. This project includes replacing or repairing internal and external piping at multiple department facilities to prevent structural failure or additional damages to other systems. Also, the Sludge Thickening Process project will replace the dissolved air flotation tanks currently at the end of their life and replace their necessary discharge pumps.

•

Water projects include the 420 N. Forest Site and Facilities Improvement project that involves a master plan to develop and implement facility improvements at this location that have not been improved since the 1970’s. The project also includes a plan to add additional fleet servicing facilities and space improvements for personnel and material inventory. The Lime Silo project at the Courtney Bend water treatment plant will provide additional lime slaking equipment to help ensure that the ground water lime softening process is not interrupted.

An overview of each Department’s projects and funding sources is in the Projects by Department report. A detailed overview of each project follows that report. These overviews provide information for projects starting in FY 2022-23 out to FY 2027-28, including project name, project type, sponsoring department, and amount and years of expenditures.

265

Adopted Budget FY 2022-23

City of Independence, MO

City of Independence, Missouri Capital Improvement Program 2022/2023 thru 2027/2028

Projects by Department Department Fire

Priority

Pumper

FI02

‘22/’23 2

Fire Total

‘23/’24

‘24/’25

‘25/’26

‘26/’27

‘27/’28

Total

550,000

1,650,000

550,000

1,650,000

554,000

330,000

600,000 884,000 975,100

Municipal Services 24 HWY Complete Streets Square Streetscape Ph. 1 Englewood Streetscape Ph. 4 Winner & Northern

111801 111902 112002

2 1 4

Truman & Winner Intersection Improvements Truman Connected Phase I Repair Damaged Guardrail Pavement Preventative Maintenance Operations Emergency Transportation Projects Traffic Signal Structure Replacement Replace Loop Detection w/Video Detection Pavement Reassessment US 24 Hwy Phase 2 & 3 24 Hwy Complete Streets Noland Rd & Lynn Ct Intersection Improvements Alley Rehabilitation 23rd St Sidewalks - Lee's Summit Rd to 291 Square Streetscape Phase I Truman Connected Phase 2 Crysler Complete Streets (23rd to Lexington) 23rd St Sidewalks - 291 HWY to Speck Rd Truman Connected Phase 3 Noland Road Railroad Crossing Upgrades Trenchless Technology Emergency Construction Projects Bundschu Regional Detention Basin Leslie to Crane & Hereford Phase 1 & 2 Rockwood Storm Drainage Improvements US Army Corps of Eng Study of L.B. River Watershed

112007 112102 112105 112201 112203 112204 112206 112207 112208 112301 112302 112401 112402 112501 112502 112601 112602 112701 112702 130508 131802 132101 132201 132202 132301

3 2 1 1 1 5 3 3 3 2 2 3 3 3 3 3 5 5 3 2 1 2 2 3 n/a

Pacific Street Culvert Replacement Nace's Meadows 2205 Ellisonway Scott to Norwood Highway 40 & Pittman Drainage Woodbury at E. 25th St. S. Whitte Farms 700 N Osage Glenwood to Brookside Wedgewood - South Crysler

132501 132502 132503 132601 132602 132701 132702 132703 132704 132801

n/a n/a 3 3 4 3 4 n/a 4 4

Priority

Department

600,000 128,000

70,000 4,600,000 175,000

260,000 4,000,000

2,161,000

4,600,000 175,000 250,000

4,600,000

250,000 1,600,000 795,000

500,000

847,100

2,421,000 4,000,000 70,000 4,600,000 175,000 250,000

500,000

4,600,000 250,000 136,000 200,000 500,000

100,000 145,086 1,032,000 990,000 400,000 115,000

100,000 300,000

100,000 100,000

100,000

3,600,000 690,000 250,000 344,000 100,000 150,000

900,000 1,000,000 100,000

1,500,000 175,000

80,000

23,000,000 525,000 750,000 136,000 200,000 1,750,000 1,600,000 795,000 100,000 145,086 1,032,000 990,000 4,000,000 805,000 250,000 344,000 100,000 500,000 550,000 900,000 1,000,000 1,500,000 355,000

300,000 500,000 400,000 320,000 170,000

'22/'23 266

'23/'24

'24/'25

'25/'26

200,000 520,000 90,000 350,000 90,000

'26/'27

600,000 900,000

'27/'28

300,000 500,000 400,000 320,000 370,000 520,000 90,000 350,000 690,000 900,000

Total

Adopted Budget FY 2022-23

City of Independence, MO

Cedar to Hardy Salisbury Hills Neighborhood Drainage Neighborhood Projects Sanitary Sewer Evaluation Survey (SSES)

132802 132803 302004 302101

4 4 2 3

120,000 90,000

Pump Stations - Improvements & Maintenance Piping Rehabilitation Upper Adair Interceptor Design

302103 302105 302201

2 3 3

150,000 200,000

Crackerneck Creek Slope Rehabilitations Sanitary Sewer Main Relocation from Streambanks Clarifier Rehabilitation Sludge Thickening Process Improvements Upper Rock Creek Sanitary Sewer Improvements

302202 302203 302205 302301 302401

1 1 3 4 3

800,000 500,000

Grit Removal Improv - SCPS Lower Rock Creek Sanitary Sewer Improvements Grit Removal Improv - RCPS 24th & Scott

302402 302501 302502 302503

2 3 2 3

Nutrient Removal VFD Replacement at RCPS and SCPS Switch Gear Installation - RCTP Backup Generator for RCTP, RCPS, SCPS

302601 302701 302801 302802

2 5 4 4

Switch Gear Installation RCPS Switch Gear Installation SCPS Annual Facility Roof Repairs

302803 302804 572201

4 4 1

415,200

75,000

Springbranch Garage Complex Building Maintenance Projects for GF Facilities HVAC Upgrades & Replacements

572202 572301 572302

3 2 2

4,250,000 100,000 125,000

PD Generator Replacement City Hall Window Replacements PD Caulking/Sealing

572303 572401 572402

2 3 3

200,000

City Hall Flooring Project Trenchless Technology

572601 9757

4 1

150,000 250,000

250,000

400,000

150,000

300,000 1,400,000 200,000 400,000

150,000 200,000

750,000 250,000 200,000 1,000,000

200,000 1,700,000

300,000 800,000

900,000 750,000 150,000 600,000 200,000 1,000,000 1,700,000 4,400,000 800,000 1,100,000 1,400,000 1,400,000 400,000

750,000 1,000,000 750,000 150,000

477,000 450,000

1,500,000 350,000

1,500,000 150,000 500,000

100,000

500,000

150,000 150,000 100,000

100,000 125,000

150,000 180,000

150,000

100,000

250,000

Municipal Services Total 17,480,200 20,089,086

15,468,000

750,000 1,000,000 750,000 627,000 3,450,000 350,000 150,000 500,000 150,000 150,000 1,190,200 8,500,000

250,000

600,000 750,000 200,000 500,000 180,000 175,000 1,250,000

11,135,000

17,992,100

6,635,000 88,799,386

175,000 500,000

120,000 90,000

Parks, Recreation and Tourism National Frontier Trails Museum Historic Sites Revitalization

041901 041902

1 1

420,000 175,000

50,000 75,000

60,000 75,000

50,000 75,000

10,000 75,000

50,000 75,000

Truman Depot Attractions Wayfinding Signage Cemetery Improvements & Maintenance

041903 042301 072301

1 2 2

25,000 150,000 91,000

45,000 0 75,000

0 25,000 0

0 0 0

0 25,000 0

0 0 0

Adventure Oasis Renovations Playgrounds Spraygrounds

121701 121801 121802

2 1 1

75,000 150,000 20,000

75,000 182,500 10,000

75,000 302,000 10,000

75,000 350,000 10,000

335,000 75,000 10,000

255,000 75,000 10,000

George Owens Nature Park Improvements Independence Athletic Complex Community Center Improvements

121803 122301 122302

2 1 1

50,000 110,000 175,000

40,000 175,000 100,000

25,000 75,000 150,000

55,000 75,000 250,000

25,000 35,000 285,000

25,000 110,000 250,000

Athletic Fields/Courts Renovations Walking Trails/Bicycle Paths

9719 9723

1 2

35,000 15,000

54,000 45,000

170,000 92,000

146,500 75,000

35,000 30,000

110,000 70,000

Park Revitalization Park Maint - Mobile Equipment

9970 9971

1 1

200,000 163,000

283,000 130,000

207,000 100,000

200,000 100,000

200,000 166,000 890,000 1,134,500 70,000 220,000 580,000 1,210,000 550,500 327,000 1,290,000 693,000

1,854,000

1,339,500

1,366,000

1,461,500

1,240,000

1,330,000

8,591,000

'22/'23

'23/'24

'24/'25

'25/'26

'26/'27

'27/'28

Total

Parks, Recreation and Tourism Total

Department Police

Priority

267

640,000 550,000 70,000

Adopted Budget FY 2022-23

Vehicle Replacement Plan

City of Independence, MO

PD-2020-01

Police Total

1,284,683 1,348,917

2,633,600

1,284,683 1,348,917

2,633,600

Power & Light 69 KV Transmission Line Rebuild Substation Fiber Optic Network Equip.Replacement

201603 202101

1 2

1,200,000 75,000

Traffic Controller Upgrades Traffic Camera System Upgrades Operations APC UPS Battery Replacement Substation Modeling Transmission Pole Replacement Program Substation N Transformer T-1 Maintenance T&D Truck Shed Desert Storm Switchgear Cabinets T&D Road Improvement Projects Traffic Signal Detection Systems PL Service Center PBX Upgrade to IP Flex H-5 Combustion Turbine Inspection H-6 Combustion Turbine Inspection Blue Valley Chimney Demolition Controls Software Upgrade PLSC Operations Area HVAC Upgrade Substation A Blockhouse Roof Replacement Emergent Maintenance Production Substation & Transmission Upgrade & Replacement

202102 202103 202108 202109 202111 202202 202203 202205 202206 202208 202210 202301 202302 202303 202304 202305 202306 202307 202308

1 2 2 3 2 2 3 1 1 3 3 1 1 1 3 1 1 2 2

10,000 20,000 110,000

Substation & Transmission Upgrade & Replacement

202309

Substation & Transmission Upgrade & Replacement

202310

Substation & Transmission Upgrade & Replacement

202311

Substation & Transmission Upgrade & Replacement

202312

Substation & Transmission Upgrade & Replacement

202313

Construction of a New Substation S Construct New Transmission Sys to Serve New Sub

202314 202315

1 1

Construct 6 New Distribution Feeders – New Sub S

202316

Transmission & Distribution Emergency Maintenance

70200815

Fiber Optic Network Primary Operation Center Functional & Code Upgrade

70200828 70201605

Service Center Emergency Maintenance

70209669

75,000

550,000

100,000 550,000 180,000

250,000 500,000 25,000 15,000

75,000

50,000 50,000 550,000

75,000

10,000 20,000 160,000 450,000 2,000,000 180,000 1,000,000 750,000 1,000,000 50,000

300,000 350,000

1,000,000 250,000

1,800,000 1,350,000 500,000 100,000 75,000 500,000 400,000

400,000

1,200,000 375,000

75,000

400,000

30,000 1,800,000 2,000,000 2,000,000 1,350,000 500,000 100,000 75,000 400,000 2,500,000 400,000

400,000

400,000 400,000

4,650,000 1,350,000

1,000,000 2,500,000

450,000

250,000

1,250,000

1 2

125,000 0

125,000 250,000

125,000

625,000 250,000

150,000

Power & Light Total

3,000,000 1,500,000

400,000 8,650,000 5,350,000 1,350,000

150,000

5,305,000 10,920,000

7,100,000

6,400,000

3,050,000

2,800,000 35,575,000

Water Future Production Wells Lagoon Cleanout Distribution System Improvements Lime Silo

70401003 70401402 70401505

Department

Priority

70402007

Courtney Bend Plant Emergency Generator

70401608

2 2 2 2

500,000

500,000 500,000 150,000 3,000,000

500,000 75,000

75,000

3,000,000

'22/'23 '23/'24 5,500,000

268

'24/'25

'25/'26

'26/'27

'27/'28

Total 5,500,000

Adopted Budget FY 2022-23 420 N. Forest - Site and Facilities Improvements Basin Drive Improvements IT Infrastructure Upgrades HSPS HVAC Improvements Lime Silo Recoating Fiber Optic Upgrades Geographic Information System (GIS) Horizontal Collector Well Rehab Filter Backwash Basin Sodium Hypochlorite Facilities Lime Slaker No. 6 West Wash Water Tower Improvements Treatment Plant Discharge Handling Treated Water Storage Reservoir Main Replacement Program

City of Independence, MO

70402107 70402108 70402301 70402302 70402303 70402401 70402402 70402501 70402502 70402503 70402602 70402603 70402701 70402801 9749

2 3 1 3 2 2 2 2 3 3 2 2 2 2 2

Water Total

1,500,000

2,000,000

3,000,000

4,000,000

1,500,000 250,000 150,000 250,000 400,000 500,000 500,000 750,000 650,000 1,650,000 325,000 1,000,000 7,500,000 15,000,000 5,000,000 5,000,000 4,000,000 18,000,000

7,800,000 8,825,000

4,550,000 29,034,000

5,900,000 24,896,500

12,000,000 34,282,100

16,500,000 55,575,000 27,265,000 192,823,986

250,000 150,000 250,000 400,000 500,000 500,000 750,000 650,000 150,000

1,500,000 325,000 1,000,000 7,500,000

2,000,000

GRAND TOTAL 34,273,883 43,072,503

269

Adopted Budget FY 2022-23

City of Independence, MO

City of Independence, Missouri Capital Improvement Program 2022/2023 thru 2027/2028

Funding Source Summary Source

'22/'23

'23/'24

'24/'25

'25/'26

'26/'27

'27/'28

Total

General Fund Grant: CMAQ

2,965,200

2,755,000

375,000

600,000

825,000

325,000

7,845,200

Grant: STP

2,700,000

Grant: TAP

645,086

719,085

617,680

1,336,765

1,428,000

2,880,000

7,008,000

844,000

1,489,086

Other Debt

1,670,000

Parks and Recreation Levy

91,000

75,000

166,000

Power and Light Fund

5,305,000

10,920,000

7,100,000

6,400,000

3,050,000

2,800,000

35,575,000

Sales Tax: Park & Recreation

993,000

1,094,500

1,206,000

1,336,500

1,130,000

1,205,000

6,965,000

Sales Tax: Public Safety

1,834,683

1,898,917

550,000

Sales Tax: Stormwater

2,562,500

2,737,500

1,480,000

1,490,000

1,500,000

1,810,000

11,580,000

Sales Tax: Street

6,420,000

6,185,000

6,103,915

6,168,000

7,075,420

Sanitary Sewer

3,862,500

4,512,500

4,000,000

2,877,000

4,250,000

4,500,000

24,002,000

Transient Guest Tax

770,000

170,000

160,000

125,000

110,000

125,000

1,460,000

7,800,000

8,575,000

4,800,000

5,900,000

12,000,000

16,500,000

55,575,000

Water Fund

1,032,000

GRAND TOTAL

270

2,702,000

4,283,600

31,952,335

Adopted Budget FY 2022-23

City of Independence, MO

Appendix Budget Survey Information Background The budget survey was released in December 2021 and closed on January 15, 2022. The survey asked citizens to answer 5 questions regarding the budget and received 403 responses by closing.

Summary Below are each survey question and responses: Question 1: Please rank this year’s budget priorities from most important to least important.

57.7% Accurately budget for all known costs appropriately for future spending based on conservative revenue estimates 20.5% Prepare the adopted strategic priorities outlined in Independence for All and identified as part of this survey 12.1% Address Strategic use of one-time revenues to navigate economic 9.7% uncertainties Question 2: Please rank the following areas from most important to you to least important to you

Reduce Crime and Disorder - 59.7% Enhance Public Health - 13.8%

Stabilize and Revitalize Neighborhoods 10.8% Communicate More Effectively Internally and Externally - 8.5% Reduce Blight - 7.2%

271

Adopted Budget FY 2022-23

City of Independence, MO

Question 3: Select three items you believe should receive the most emphasis over the next 24 months

350 300 250 200 150 100 50 0 Maintain city Create a taskforce to streets, bridges, increase services curbs and sidewalks and outreach to homeless

Increase proactive code enforcement and abatements

Increase funding for Fund a transit model capital improvement to support repairs to City commuter services historic sites to employment centers outside of the city

Question 4: As the city looks toward the future, what is most important to you? Not important at all

Somewhat important

Important

Extremely important

Paying for basic services like code enforcement, park maintenance and street repairs

More investments in Police Services

Looking at alternative service deliver models to improve efficiency of City services

Investing in community mental health services

100%

Question 5: What other budget or service priorities do you feel have not been addressed?

Common responses: Utilities – Upgrade infrastructure, improve billing, improve services provided to customers. Police – decrease crime, increase officers, additional speed enforcement, new facility, address homeless population/panhandlers. Codes – additional code enforcement, additional abatements, demolition of dangerous buildings. Health and Animal Services – additional food inspections, additional staff for stray animals. Streets – debris clean up, updating road conditions (potholes & overlay). 272

100%

Adopted Budget FY 2022-23

City of Independence, MO

American Recovery Program Act Funding City of Independence, Missouri American Recovery Plan Funding Revised October 2021 ARP Categories Costs to respond to the public health emergency with respect to the COVID-19 negative economic impacts

July 2021June 2022

July 2022June 2023

July 2023June 2024

July 2024Dec 2024

Reduce Blight in commerial coridors, entryways and neighborhoods l Illegal dumping mitigation (cameras, LPR) l ROW trash removal l Dangerous Building Program

$ $ $

Improve visual appearance of major commercial corridors & historic sites l Highway 24 enhancements (Phase I, II, Fairmount) l Square Streetscaping

$ $

Improve public infrastructure and facilities l Park Infrastructure/Maintenance

$ 1,617,285 $

Stablize and revitalize neighborhoods l Housing Study l CDB 5-Year Consolidated Plan and Analysis of Impediments to Fair Housing

$ $

Reduce crime and disorder l Police Hiring Incentive l Ballistic Helmets & Protective Equipment l Police Officer Retention Payment l 10.18.21 Council Amended - Sniper Rifles l 10.18.21 Council Amended - K-9 l 10.18.21 Council Amended - Detention Unit Cameras l 10.18.21 Council Amended - Radio Tower Camera System

$ 15,000 $ 100,715 $ 1,475,000 $ 33,612 $ 14,000 $ 74,720 $ 33,980

$ 100,000 $ 100,000 $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $

Enhance Public Health l Costs Associated with Start-Up of Health Department l First Year Grant writer for emergency service grants l Co-Responder Pilot Program l 10.18.21 Council-Fire for one time replacment of current aerial apparatus

$ $ $ $

$ 300,000 $ $ 50,000 $ $ 60,000 $ $ $

Improve long-range financial planning and decision-making l Negative Impact to Staywell Fund l Multi-Year Employee Health Subsidy

$ 850,000 $ 1,000,000 $ $ 1,500,000 $ 2,900,000 $

Communicate more effectively internally & externally l Phone System Upgrade l City Hall Security and Citizen Interaction Improvements l Replace Content Management System

$ $ $

100,000 $ 100,000 $ 50,000 $ 200,000 $ 200,000 $ 200,000 $ 230,000 $ 380,000 $ 210,000 $

Total

$ 100,000 $ $

250,000 700,000 820,000

$ 435,000 $

2,400,000 1,435,000

1,617,285

$ $

90,000 20,000

100,000 -

$ $ $ $ $ $ $

315,000 100,715 1,475,000 33,612 14,000 74,720 33,980

$ $ $ $

600,000 85,000 120,000 193,769

$ $

$ 300,000 $ 100,000 $ 24,919 $ $ 125,000 $ $

$ $ $ $ $ $ $ $

1,850,000 4,400,000 400,000 24,919 125,000

$ 635,000 $

3,122,000 20,300,000

$ 1,000,000 $ 1,400,000 $ $ $ 1,000,000 $

90,000 $ 20,000 $

300,000 35,000 60,000 193,769

The provision of government services to the extent of the reduction in revenue of the entity due to th COVID-19 public health emergency relative to revenues collected in the most recent full fiscal year Optimize Resources l Loss of Revenue in General Fund

$ 3,122,000 $ $ $ $ 10,090,000 $ 6,515,000 $ 3,060,000 $

273

Adopted Budget FY 2022-23

City of Independence, MO

Budget Packages Included in FY 2022-23 Adopted Budget Any new items or programs that do not fit into a department’s base budget must be requested as a budget packages. Budget package requests are required for any: •

• •

Personnel changes o Including salary increases (outside of union agreements), conversions and additional FTE o If requesting new headcount, benefits should be included Operating expenditure changes (not personnel) over $5,0000. Overtime increases of more than 10% at the department or fund level, against the prior year adopted budget.

Department

Fund(s)

Type

Package Title

City Manager

Expenditure Total

Equipment

Computer Replacement

2,000

Com Dev

Equipment

Field iPad Service

4,500

Com Dev

Opex

Property Maintenance Abatements

117,500

Com Dev

Personnel

Personnel Package 3

26,045

Com Dev

Personnel

Personnel Package 4

16,015

Communications

Opex

City Advertising

2,750

Communications

Opex

Communication Training

500

Communications

Equipment

Computer Replacement

5,000

Communications

Opex

Increase in Communications Budget

Communications

Opex

Monthly Adobe Software

4,000

Communications

Equipment

Office Furniture

6,000

Communications

Opex

Office Supply Increase

1,750

Communications

Opex

Overnight Travel

3,000

Communications

Opex

Uniform Increase

350

FTE

570

Fire

017 Fire PST Personnel

Battalion Chief Positions

450,000

3.00

Fire

017 Fire PST Personnel

Fire Captains

335,000

3.00

Fire

017 Fire PST Personnel

Fire Equipment Operators

300,000

3.00

Fire

017 Fire PST Personnel

Fire Inspector - Communications

84,000

1.00

Fire

017 Fire PST Personnel

Firefighter Engineers Positions

540,000

6.00

Fire

017 Fire PST Personnel

Firefighter Positions

540,000

6.00

Health

061 ARPA

Personnel

Personnel Budget Package

300,000

IPL

020 IPL

Personnel

Personnel Budget Package (6126)

80,150

1.00

Municipal Services

011 Streets Equipment

Tack Oil Distributer Trailer

50,000

Municipal Services

013 Storm

Personnel

Equipment Operator II's (5262)

122,637

2.00

Municipal Services

030 Sewer

Personnel

Equipment Operator I & II (5230)

254,000

4.00

Municipal Services

030 Sewer

Opex

Little Blue Valley Sewer District

830,740

Municipal Services

030 Sewer

Personnel

Salary Increase

5,722

007

Personnel

Fiscal Administrator (6072)

73,570

PRT

274

1.00

Adopted Budget FY 2022-23 PRT PRT

007

City of Independence, MO Personnel

004 Tourism Personnel

PRT Maint Worker II (6072)

50,971

1.00

Multimedia Com.Coord. (6061)

58,140

1.00 1.00

PRT

012

Personnel

Maintenance Supervisor

101,712

Tech Services

095

Personnel

Cybersecurity Engineer Position

107,000

Tech Services

095

Opex

Datacenter Capacity Expansion

185,000

Tech Services

095

Opex

Enterprise Password Manager

27,000

Tech Services

095

Opex

Network Monitoring System

45,000

Tech Services

095

Opex

Virus Total API License

10,000

Tech Services

095

Personnel

Cityworks / GIS Position Realignment

Grand Total Fund 004 Tourism 007 011 Streets 012 013 Storm 017 Fire PST 020 IPL 030 Sewer 061 ARPA 095 GF Grand Total

275

$16,561

$4,757,183

33.00 Total $58,140 124,541 50,000 101,712 122,637 2,249,000 80,150 1,090,462 300,000 390,561 72,480 $4,639,683

Adopted Budget FY 2022-23

City of Independence, MO

Changes from Proposed to Adopted Budget All Funds Proposed Budget - Expenditures Proposed Budget - Revenues

5/6/2022 338,538,661 336,282,076

6/6/2022 338,086,187 336,339,602

General Fund Proposed Budget - Expenditures Proposed Budget - Revenues

74,775,611 74,775,611

74,303,137 74,303,137

The following adjustments have been made from the original proposed budget, submitted May 6 th, 2022.

Revenue Changes Animal Shelter Use Tax (010) Police (018)

FY 2023 Proposed Budget $782,000 4,100,000

FY 2023 Revised Proposed Budget 782,000 4,100,000

Increase / (Decrease) -

$289,000 145,000 72,000 72,000 36,000 36,000 $650,000

535,000 268,000 134,000 134,000 67,000 268,000 $1,406,000

246,000 123,000 62,000 62,000 31,000 232,000 $756,000

Waterfall General Fund (002) Street Improv Sales Tax (011) Park Improv Sales Tax (012) Storm Water Sales Tax (013) Police Public Safety Sales Tax (016) Fire Public Safety Sales Tax (017)

Total Revenue Changes - increase in revenue

$756,000

Expenditure Changes General Fund (002) Vacancy Savings Adjustment to accommodate positions that have been filled since budget process began General Fund (002) Community Development Property Abatement Budget Package Police transfer to General Fund for Salary Increases changed from Misc Revenue in General Fund to negative expense in Police Department Zero dollar net impact, but reduces General Fund Revenues and expenses by $698,474

Increase / (Decrease) $128,500

117,500

Total Expenditure Changes - increase in expenditures

$246,000

Net total change - increase in revenue

$510,000 276

Adopted Budget FY 2022-23

City of Independence, MO

Long Term Debt Information Long-Term Obligations and Commitments Audited amounts as of June 30, 2021 City Debt Obligations Details of debt found within each Series’ Final Official statement can be located at the City’s Investors’ Relations site: https://www.indepmobonds.com/independence-mo-investor-relations-mo/documents/downloads/i6071

CITY OF INDEPENDENCE, MISSOURI Statement of Net Position June 30, 2021

*Snip of Statement of Net Position on page 22 of the June 30, 2021, Audited Financial Statements in the city’s annual Comprehensive Financial Report (ACFR).

277

Adopted Budget FY 2022-23

City of Independence, MO

Long-Term Debt – Governmental Activities June 30, 2021

*Snip of summary of changes in long-term debt of the city in Footnote 7 Long-Term Obligations on page 63 of the June 30, 2021, Audited Financial Statements in the City’s Annual Comprehensive Financial Report (ACFR).

Long-Term Debt – Proprietary June 30, 2021

*Snip of summary of changes in long-term debt of the city in Footnote 7 Long-Term Obligations on page 64 of the June 30, 2021, Audited Financial Statements in the City’s Annual Comprehensive Financial Report (ACFR).

278

Adopted Budget FY 2022-23

City of Independence, MO

Summary of Governmental Loans June 30, 2021

Summary of Tax Increment Financing Fund Debt June 30, 2021

279

Adopted Budget FY 2022-23

City of Independence, MO

Summary of MDFB Debt June 30, 2021

280

Adopted Budget FY 2022-23

City of Independence, MO

Summary of Capital Leases June 30, 2021

*After June 30, 2021, the city entered into leases for radio equipment for $1,192,500 to be paid from General Fund and $40,237 for Wheel Loader to be paid from Water Pollution Control.

Summary of Electric Fund Debt June 30, 2021

281

Adopted Budget FY 2022-23

City of Independence, MO

Summary of Water Fund Debt June 30, 2021

Summary of Sanitary Sewer Fund Debt June 30, 2021

Summary of Event Center Debt June 30, 2021

A note about Bond Premium (Discounts) •

When bonds were originally issued, if the underwriter paid more proceeds to the city in order to buy bonds at a higher than market interest rate it is called a Premium.

•

Conversely, the city may want to “buy down” the interest rate. This additional cost to the city is called a discount.

•

These two activities allows the underwriter to market the debt easier and the city receives proceeds of funds upfront to use for projects (premium) or pay an overall lower interest rate on debt (discount). 282

Adopted Budget FY 2022-23

City of Independence, MO

•

The outstanding Premium amount reflects the additional cost the city pays in higher interest rates for the additional proceeds received when the bond was originally issued.

•

The outstanding Discount amount reflects the lower amount of proceeds received from the original sale of bonds.

•

Neither amount is an additional amount owed or to be received. Rather they are recorded to inform the readers of finance statements that the interest rate obligated was higher or lower than market when issued.

*This and additional discussion of Bond Premiums and Discounts can be found in Footnote 1(j); Summary of Significant Accounting Policies, Bond Premiums/Discounts, and Issuance Costs on page 41 of the June 30, 2021 ACFR.

283

Adopted Budget FY 2022-23

City of Independence, MO

Budget Procedures and Policies The fiscal year of the city shall start on July 1st and end on June 30th.

1. Budget Preparation and Submission a. City Charter, Section 8.2 Budget: Preparation and submission. At least forty-five (45) days before the beginning of the fiscal year, the City Manager shall prepare and submit to the Council a proposed budget for the next fiscal year, which shall contain detailed estimates of anticipated revenues including any resources available from the current fiscal year and proposed expenditures for the year and any explanatory message. The budget shall include the general fund and at least all other regular operating funds which are deemed to require formal annual budgeting and shall be in such form as the City Manager deems desirable or as the Council may require. The total of the proposed expenditures from any fund shall not exceed the total of the anticipated resources thereof. The budget and budget message shall be public records in the office of the City Clerk and shall be open to public inspection. Copies of the budget and budget message shall be made for distribution to persons on request. b. City Charter, Section 8.3 Comparison of anticipated revenues and proposed expenditures with prior years. c. In parallel columns opposite the several items of anticipated revenues in the budget, there shall be placed the amount of revenue during the last preceding fiscal year and the amount of revenue up to the time of preparing the budget plus anticipated revenue for the remainder of the current fiscal year estimated as accurately as may be. d. In parallel columns opposite the several items of proposed expenditures in the budget, there shall be placed the amount of each such item actually expended during the last preceding fiscal year and the amount of each such item actually expended up to the time of preparing the budget plus the expenditures for the remainder of the current fiscal year estimated as accurately as may be.

2. Public Hearing a. City Charter, Section 8.4 Budget: Public hearing. The Council shall hold a public hearing on the proposed budget at least one (1) week after a notice of the time of the hearing has been published in a newspaper of general circulation within the city; and any interested person shall have the opportunity to be heard. The Council may continue the hearing at later meetings without further notice.

3. Amendments, Adoption and Appropriations a. City Charter, Section 8.5 Budget: Amendment, adoption, appropriations. The Council may insert, strike out, increase, or decrease items in the budget, and otherwise amend it, but may not increase any estimate of anticipated revenues therein unless the City Manager certifies that, in the City Manager's judgment, the amount estimated will be revenue of the fiscal year. The Council, not later than the twenty seventh (27th) day of the last month of the fiscal year, shall adopt the budget and make the appropriations for the next fiscal year. If the Council fails to adopt the budget and 284

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make the appropriations on or before that day, the budget as submitted or as amended, shall go into effect and be deemed to have been finally adopted by the Council; and the proposed expenditures therein shall become the appropriations for the next fiscal year. The appropriations, when made by the Council by a general appropriation ordinance separate from the budget document, need not be in as great detail as the proposed expenditures in the budget. Appropriations from a fund shall never exceed the anticipated resources thereof in the budget as adopted.

4. Transfer of Appropriation Balances and Amendments a. City Charter, Section 8.6 Budget: Transfer of appropriation balances, amendment. After the appropriations are made and except as the Council by ordinance may provide otherwise, the City Manager may transfer unencumbered appropriation balances or parts thereof from any item of appropriation within a department, office or agency to any other items of appropriation, including new items within the same department, office or agency; and upon recommendation by the City Manager, the Council may transfer unencumbered appropriation balances or parts thereof from any item of appropriation, including an item for contingencies, in a fund to any other item of appropriation, including new items in the fund. Upon recommendation by the City Manager, the Council by ordinance may also amend the budget as adopted by changing the estimates of anticipated revenues for proposed expenditures of a fund and otherwise; and may increase or decrease the total appropriations from a fund when a change in revenues or conditions justify such action; but total appropriations from any fund shall never exceed the anticipated revenues thereof in the budget as adopted or as amended, as the case may be. The Council shall not increase any estimate of anticipated revenues in the budget unless the City Manager certifies that, in the City Manager’s judgement, the amount estimated will be revenue of the fiscal year.

5. Fund Types a. Governmental Funds – are those through which most governmental functions of the city are financed. The acquisition, use and balances of the city’s expendable financial resources and the related liabilities (other than those in proprietary funds) are accounted for through governmental funds. The measurement focus is upon determination of changes in financial position. The following are the city’s governmental fund types for which annual operating budgets are prepared: i. The General Fund is the principal operating fund of the city and accounts for all financial transactions not accounted for in other funds. The general operating expenditures, fixed charges and capital improvement costs that are not paid through other funds are financed through revenues received by the General Fund. ii. Special Revenue Funds are used to account for revenues derived from specific taxes, governmental grants or other revenue sources which are designated to finance particular functions or activities of the city.

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b. Proprietary Funds – are used to account for the city’s on-going organizations and activities which are similar to those often found in the private sector. The measurement focus is upon determination of net income. The following are the city’s proprietary fund types: i. Enterprise Funds are sued to account for operations that are financed and operated in a manner similar to private business enterprises where the intent of the governing body is that the costs (expenses, including depreciation) of providing goods or services to the general public on a continuing basis be financed or recovered primarily through user charges or where the periodic determination of net income or loss is deemed appropriate. c. Internal Service Funds – are used to account for the financing of goods or services provided by one department or agency to other departments or agencies of the city on a cost-reimbursement basis.

6. Basis of Accounting/Measurement Focus for Budgets Basis of accounting refers to when revenues and expenditures or expenses are recognized in the accounts and recorded in the financial statements. Basis of accounting relates to the timing of the measurements made, regardless of the measurement focus applied. Measurement focus determines upon expenditures – decreases in net financial resources. The measurement focus for proprietary funds Is based on expenses – decreases in net total assets. The principal difference between expenditures and expenses is that with expenditures, the primary concern is the flow of resources, however with expenses; the primary concern is the substance of transactions and events which may not specifically related to the actual flow of resources. As already indicated, the basis of accounting relates to when transactions are recorded, not what is actually recorded. The three different types of accounting basis are 1) cash, 2) Modified Accrual, and 3) Accrual. The latter two are recognized as Generally Accepted Accounting Principles (GAAP); the Cash basis is not. The modified accrual basis of accounting is utilized by all governmental fund types and expendable trust funds. Under the modified accrual basis of accounting, revenues are recorded as collected unless susceptible to accrual, i.e., amounts measurable and available to finance the city’s operations or of a material amount and not received at the normal time of receipt. Available means collectible within the current period or soon enough thereafter to be used to pay liabilities of the current period. Significant revenues which are considered susceptible to accrual include real estate taxes, sales taxes, utility franchise taxes, interest, and certain State and Federal grants and entitlements. Expenditures, other than interest on longterm debt, are recorded when the liability is incurred. In applying the susceptible to accrual concept to intergovernmental revenues (i.e. grants), the legal and contractual requirements of the individual program is used as guidance. There are, however, essentially two types of these revenues. In one, monies must be expended on the specific purpose or project before any amounts will be paid to the city; therefore, revenues are recognized based upon the expenditures recorded. In the other, monies are virtually 286

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unrestricted as to purposes or expenditures and nearly irrevocable. i.e., revocable only for failure to comply with prescribed compliance requirements. These resources are reflected as revenues at the time of receipt or earlier if they meet the available and measurable criteria. Real estate taxes levied and expected to be collected within sixty days are after the fiscal year end are considered available and, therefore, are recognized as revenues. Licenses and permits, fines and forfeitures, charges for services and miscellaneous revenues are recorded as revenues when received in cash because they are generally not measurable until actually received. The accrual basis of accounting is utilized by the proprietary and nonexpendable trust fund types. Under this basis of accounting, revenues are recognized when earned (including unbilled revenue) and expenses are recorded when liabilities are incurred.

7. Encumbrances The city’s policy is to prepare the annual operating budget on a basis which includes encumbrances as the equivalent of expenditures in order to assure effective budgetary control and accountability and to facilitate effective cash planning and control. Encumbrance accounting is where purchase orders, contracts, and other commitments for the expenditures of funds are recorded in order to reserve that portion of the applicable appropriation. Encumbrances outstanding at year-end represent the estimated amount of the expenditures ultimately to result if unperformed contracts in proves at year-end are completed. Encumbrances outstanding at year-end are reported in the Annual Comprehensive Financial Report (ACFR) as reservations of fund balances because they do not constitute expenditures or liabilities. Outstanding encumbrances at year-end are re-appropriated in the following fiscal year in order to provide authority to complete these transactions.

8. Difference between Budget Basis and Financial Reporting Basis The city’s Annual Comprehensive Financial Report (ACFR) reports on the status of the city’s finance in accordance with the GAAP basis of accounting. In most cases this is also the same basis of accounting as used in preparing the budget. Exceptions to the basis of accounting used for financial reports and in preparing the budget are listed below: 1. Governmental Fund Types – All governmental fund types use the same basis of accounting for reporting and budgeting with the exception that the budget also recognizes encumbrance accounting. In the ACFR, the “Combined Statement of Revenues, Expenditures and Changes in Fund Balance – All Governmental Fund Types and Expendable Trust Funds” presents revenues and expenditures in accordance with the GAAP basis of accounting. The “Combined Statement of Revenues, Expenditures and Changes in Fund Balance – Budget and Actual (Budget Basis)” in the CAFR presents the same information, however it also includes the recognition of encumbrances. This later statement provides a reconciliation of the presented data to the GAAP basis statement.

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2. Proprietary Fund Types – All proprietary fund types use the same basis of accounting for reporting and budgeting with the exception of “non-cash” expenses and disbursements that affect balance sheet accounts. “Non-cash” expenses are included in the financial reports but not in the budget. An example of this type of expense would be depreciation where an expense is recorded but a cash disbursement does not take place. Balance sheet account disbursements are items that are included in the budget as expenditures, however they do not affect the ”Combined Statement of Revenues, Expenses and Changes in Retained Earnings/Fund Balances – All Proprietary Fund types and Nonexpendable Trust Funds” (i.e. the operating statement) in the ACFR. 3. An example of these types of items would be inventory purchases, debt principal payments and capitalized labor and material costs.

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Financial Policies Adopted by Council Resolution 17-729 Statement of Purpose The City of Independence has an important responsibility to our residents to carefully account for public funds, manage municipal finances wisely, and to develop a plan to adequately fund services and facilities desired and needed by the public. The financial integrity of our city government is of utmost importance and the codification of a set of financial policies is a key element in maintaining this integrity. The formalization of a set of financial policies for the city is consistent with the Council’s adopted goal of ensuring city finances are stable and sustainable through control of long-term costs, optimization of resources, long-range financial planning and sound decision-making. Written and adopted financial policies have many benefits such as assisting the City Council and City Manager in providing the financial management of the city, saving time and energy when discussing financial matters, engendering public confidence and providing continuity over time as City Council and staff members change. While these policies will periodically be reviewed and amended, they will provide the foundation and framework for many of the issues and decisions facing the City today and in the future. They will promote sound financial management and assist in the city’s stability, efficiency and effectiveness. In the past, the City of Independence has developed a variety of different types of financial policies, many of which have been maintained on a somewhat informal basis. These policies can be found in a variety of different locations, including Council Resolutions, Ordinances, Budget Documents, Capital Improvements Programs, etc. The financial policies listed below will establish consistent standards for the review of existing practices as well as the development of future financial plans. The following policies are divided into seven major categories: General, Fund Balances, Debt, Financial Sustainability, Long Range Financial Planning, Monitoring – Accountability – control, and Investment of Funds. A. General a. Compliance with Applicable Laws: The city shall comply with all applicable federal and state laws, the City Charter, and the Code of Ordinances with respect to the interpretation and application of these policies. b. Compliance with Governmental Standards: Policies and practices in financial reporting shall be consistent with Governmental Accounting Standards Board (GASB) standards. B. Fund Balances a. Minimum Unrestricted and Unassigned Fund Balance & Working Capital: The City of Independence has determined it a sound financial practice to maintain adequate fund balances and working capital. Accordingly, the city will endeavor to maintain a minimum Unrestricted and Unassigned Fund Balance in the General Fund equal to 16% of annual operating revenues less one-time funds like grants or transfers. The city has adopted separate risk-based methodology for Fund Balances in Enterprise Funds.

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For Special Revenue Funds that are primarily designated for capital purposes and support limited personnel and ongoing operations, the city will endeavor to maintain an Unassigned Fund Balance of 5% of annual revenues. For Special Revenue Funds that support personnel and ongoing operations as well as capital expenditures, the city will endeavor to maintain an Unassigned Fund Balance between 5% and 16% of annual revenues. b. Use of Fund Balance: Circumstances may arise which warrant the use of Unassigned or Unrestricted Fund Balances and working capital balances. These include revenue shortfalls, unanticipated cost increases, emergencies, grant matching, early debt retirement, major projects and expenditures beyond those created by only natural disasters. In such cases, any expenditures from the Unassigned or Unrestricted Fund Balance must be approved by the Council. The rationale for the expenditure must be documented as part of council action. Any unrestricted and unassigned funds in excess of target minimums may be expended to fund non-recurring expenditures. c.

Recovery Plan: if, based on staff’s analysis and forecasting, the target level of Unassigned Fund Balance reserve is not being met or is unlikely to be met at some point within a five-year time horizon, then during the annual budget process, a plan to replenish the Unassigned Fund Balance reserve should be established.

C. Debt a. Evaluation Criteria: The following will be used to evaluate pay-as-you-go versus debt financing in funding capital improvements and equipment: i. Factors which favor pay-as-you-go financing including the following: 1. Current revenues and fund balances are available; 2. Phasing-in of projects is feasible; 3. Additional debt levels would adversely affect the City’s credit rating. 4. Market conditions are unfavorable or suggest difficulties in marketing new debt. ii. Factors which favor debt financing include the following: 1. Revenues available for debt issues are considered sufficient and reliable so that long-term financing can be marketed with an appropriate credit rating, which can be maintained; 2. Market conditions present favorable interest rates and demand for city debt financing; 3. A project is mandated by state or federal government and current revenues, or fund balances are insufficient to pay project costs; 4. A project is immediately required to meet or relieve capacity needs; 5. The life of the project or asset financed is five years or longer; 6. The life of the project or asset is less than five years, but short-term financing that does not exceed the useful life of the project or asset is feasible; 290

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City of Independence, MO 7. Cost savings can be achieved by completing improvements as a single large project rather than as a multi-year series of pay-as-you-go smaller projects.

b. Neighborhood Improvement District (NID) Debt: NID debt may be issued provided assessment payments are adequate to cover 100% of debt service and financing costs. The city will simultaneously apply any related economic development policies to evaluate the feasibility of the development project before issuing debt. c.

Early Debt Retirement: The city will endeavor, when possible, to retire bonds and other similar instruments early when sufficient revenues are accumulated and to refinance debt when a Net Present Value Savings of at least 3% exists.

d. Debt Term to Match Useful Life: Debt shall only be issued when the term of financing does not exceed the useful life of the asset for which the debt was issued. e. City Debt Schedule: To ensure that long term debt obligations are sufficiently funded and accounted for, it is the city’s policy to develop a comprehensive debt schedule which matches specific revenues to specific debt obligations for each year of the entire term of each source of debt. f.

Debt Coverage & Solvency: To demonstrate solvency, ensure sufficient revenues exist to retire debt issued and maintain favorable bond ratings, the city will endeavor to maintain a Debt Service Coverage Ratio (net operating income [revenue minus operating expenses excluding transfers] divided by total debt service payment) of at least 1.2.

g. Lease Purchase Financing: The city will lease-purchase items only if lease rates are less than the rate attained from investment return. In no event shall the city leasepurchase items with a useful life of less than the term of the lease. h. Financial Advisor: To provide advice on the issuance of debt and related matters, the city will employ the services of an outside financial advisor. The financial advisor will assist the city in evaluating when debt should be sold through a competitive versus negotiated sale. Such factors in determining the form of sale include, but are not limited to, the complexity of the issue; the need for specialized expertise; maximizing savings in time or money; or circumstances in which market conditions or city credit are unusually volatile or uncertain. It is the city’s policy that said financial advisor cannot also serve as the underwriter of municipal securities. i.

Statutory Limitations: The Missouri Constitution permits a city, by vote of two-thirds of the voting electorate, to incur general obligation indebtedness for city purposes not to exceed 10% of the assessed value of taxable tangible property. The city may issue additional debt not to exceed 10% of assessed valuation (20% total) for street and sewer improvements or purchasing or constructing water or electric utility plants.

D. Financial Sustainability a. Financial Sustainability: To ensure financial sustainability in city programs and operations, it shall be the city’s policy to apply one-time revenues to fund nonrecurring expenditures. Similarly, personnel costs and on-going programs and operations will be funded with on-going, sustainable sources of revenue.

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b. Priority Funding to Maintain Assets: In preparing the annual budget, priority shall be given to providing adequate funding for maintenance, upkeep, and scheduled replacement of physical assets. The city will endeavor to establish funding levels to replace assets on a life-cycle basis. Enterprise Fund operations will endeavor to reflect, in budget appropriations, reinvest for the depreciation of assets. E. Long Range financial Planning a. 5-Year Capital Improvement Plan: The city will annually prepare a capital improvement plan that identifies its priorities and timeframe for undertaking capital projects and provides a financing plan for those projects. In order to ensure that proposed capital projects, their timing and their financing best meet the city’s policies and plans, the capital improvement plan will: i. Project at least five years into the future; ii. Consider overall affordability in terms of both capital and operating costs; and iii. Include a process that allows stakeholder involvement in prioritizing projects and review. b. Long Range Planning of Financial Obligations: The city will annually prepare a financial plan to assess the long-term financial implications of current and proposed policies, programs and assumptions in order to develop appropriate strategies to achieve its goals. The financial plan will consist of: i. An analysis of financial trends; ii. An assessment of problems or opportunities facing the city; iii. A five-year forecast of revenues and expenditures; iv. A review of cash flow requirements and appropriate fund balances to determine whether modifications are appropriate for the Fund Balance Reserve Policy; and v. Any further analyses as may be appropriate. F.

Monitoring – Accountability – Control a. Transfer of funds: Department Directors, with the consent of the City Manager or his/her designee, may transfer funds between line items within the total budget appropriation of a particular budget in a fund. The City Manager may transfer unencumbered appropriation balances or parts thereof from any item of appropriation within a fund, department, office or agency to any other items of appropriation, including new items, within the same fund or department. b. Reports: It is the city’s policy to produce monthly reports to verify that city departments are operating within the amount of appropriation, to compare actual income and expenses to budget estimates, to update year-end revenues and expense projections, and to develop, as soon as possible, strategies to meet financial challenges. Monthly reports to the City Manager from the Finance Department will also be provided to illustrate overall financial position of the city. A comprehensive annual financial report, as well as an annual audit, will also be produced.

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City of Independence, MO

Spending: No expenditures may be made, or funds encumbered, unless consistent with adopted purchasing policies and expenditure procedures.

d. Service Delivery Analysis: The city will seek to optimize the efficiency and effectiveness of its services to reduce costs and improve service quality. Alternative means of service delivery will be evaluated to ensure that quality services are provided to our residents at the most competitive and economical cost. Department directors, in cooperation with the City Manager’s office, will identify all activities that could be provided by another source and review options/alternatives to current service delivery methods. The review of service delivery alternatives and the need for the service will be performed annually or on an “opportunity” basis. e. Grant Acceptance: The city shall actively pursue federal, state and other grant opportunities when deemed appropriate. Before accepting any grant, the city shall thoroughly consider all implications related to costs associated with complying with the terms of the grant agreement and the ongoing obligations that will be required in connection with the acceptance of the grant. In the event of reduced grant funding, city resources may be substituted only after all program priorities and alternatives are considered during the budget process. The City Manager will establish supplemental administrative policies to ensure appropriate coordination of grant applications and ensure grant compliance. f.

Employee Staffing Levels: The addition of new positions will only be requested after service needs have been thoroughly examined and it is substantiated that the additional staffing will result in increased revenue, enhanced operating efficiencies, or the achievement of specific objectives approved by the Council. To the extent feasible, personnel cost reductions will be achieved through attrition and reassignment.

g. Technology & Expertise: to ensure, to the greatest extent possible, accuracy in financial reporting, it is the city’s policy to invest in necessary technology. It is also the city’s policy to invest in training to develop staff expertise in financial reporting systems. G. Investment of Funds a. The investment of city funds will be handled in accordance with the city’s Statement of Investment Policy and Section 3.34(6) of the Charter of the City of Independence. Investments shall be undertaken in a manner that does not conflict with the Missouri Constitution Article IV, Section 5 on permitted investments or Section 30.270 of the Missouri Revised Statutes on permitted collateral. b. Safety of Principal: It is the city’s policy that the foremost consideration in the city’s investment strategy should be safety of the principal invested. c.

Liquidity: It is the City’s policy that the investment portfolio always remains sufficiently liquid to meet all operating requirements.

d. Return: It is the city’s policy that the investment portfolio shall be designed with the objective of attaining a market rate of return throughout budgetary and economic cycles, considering the investment risk constraints and liquidity needs. Return on investment is of secondary importance compared to the safety of principal and liquidity objectives described above. 293

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City of Independence, MO

Utility Cash Reserve Policy for Electric Statement of Purpose To help ensure financial stability, timely completion of capital improvements and enable the utility to meet requirements for large, unexpected expenditures, a targeted cash reserve policy should be established. The cash reserve policy establishes a target as well as a bandwidth amount of cash the utility should keep in reserve to address the operational and financial risks of the utility. Actual cash reserves may vary substantially above the minimum and is dependent on the life cycle of assets, future capital plan, rate setting polices, and debt policies. Funds available for the Cash reserve target shall not include funds that are legally required for debt service or funds available but designated for other purposes. Those designations include but are not limited to purposes such as collateral posting requirements, customer deposits and advance payments as well as reserves established through power purchase contracts

Methodology The methodology outlined in this policy is based on certain assumptions related to: • Revenue Risk • Expense Risk • Working Capital • Capital Reserve After the reserve minimum is determined, management should consider the target “in total” and not each individual category. Percentage risk factors for Revenue, Expense, Working Capital, and Capital Reserve will be subject to City Council review and approval as part of the annual budget process [Initial recommended risk factor percentages are included below for illustrative purposes for the current fiscal year]

Calculation and Risk Factors Used General Sales Decrease Economic Recession Purpose: Cover fixed costs due to large scale economic shock similar to the Great Recession of 20082012. The fixed costs represent the total amount of operating expenses historically assumed or experienced to be fixed and add debt service, the necessary 10% coverage of debt service as well as the PILOT to the City. [The cash reserve will include 6.0% of fixed costs over a 12-month period] Loss of Large (Top12) Customer Purpose: Cover fixed costs due to loss of one of the Top 12 Customers. Can also represent loss of load due to distributed generation or renewable mandate. [The cash reserve will include 2.0% of fixed costs over a 12-month period] Off System Sales Purpose: Address risk of loss in the “profit” of off-system sales [The cash reserve will include up to 10% of adjusted margin for power marketing revenues.] Interest Income Purpose: Address risk of loss of interest income on invested cash.

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[The cash reserve will include up to 100 basis points (1%) of interest income from shortterm investments over a 12-month period]

Expense Risk Unplanned Outage – Market Exposure Purpose: Address market risk in Nebraska City Unit 2 has an unplanned outage. [The cash reserve will include an assumed outage of 90 days at a capacity factor of 90% and an energy shortfall that IPL can hedge by 50%. The market price of power is assumed to be weekday peak] Planned Outage – Market Exposure Purpose: Address market risk in Nebraska City Unit 2 has planned outage. [The cash reserve will include an assumed outage of 30 days at a capacity factor of 90% and an energy shortfall that IPL can hedge by 50%. The market price of power is assumed to be weekday peak] Fuel (Natural Gas) Exposure Purpose: Address risk for natural gas purchases. [The cash reserve will include assumption that IPL annually needs 1.5 million MMBTu of natural gas and the market price is higher than the budgeted amount by $1.74 per MMBtu (representing the historical standard deviation in the natural gas market)] Power Purchases and Capacity Expense Purpose: Address market risk for power and capacity purchases. [The cash reserve will include an assumption that IPL needs 1.7 million MWhs annually, that 50% of this need is hedged with long term agreements and the price for the remaining needs is at the “Weekday Off Peak” rate] Renewable Energy Expense Purpose: Address risk that wind and solar resources have higher capacity factors. [The cash reserve will include an assumption of an assumed wind energy capacity factor of 40% at $20 per MWh cost differential for 12-months]

Working Capital Purpose: Represents a level of cash on hand to address the billing cycle (up to 60 days to convert MWhs delivered to an account receivable to cash) and uncertainty. [The cash reserve will include up to an assumption of 90 days of working capital]

Capital Reserve Purpose: Represents a level of cash on hand to allow for the flexible execution of both routine an unexpected capital projects. [The cash reserve will include up to the average annual deprecation levels for previous six years]

Targeted Cash Reserve Calculation The targeted cash reserve calculation considers the risk “in total” and not each individual category.

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If certain events occur that results in cash reserves falling below the targeted cash reserve levels, the Manager should make recommendations to the City Council to restore cash reserves to the targeted levels over the subsequent three years. These actions may include several options: • • • •

Rate adjustments Cost reductions Issuance of bonds to fund capital improvement programs rather than the use of “PayGo” Modification of the assumptions used to determine the cash reserve levels

It is important to emphasize this is a recommended targeted cash reserve. Actual cash reserves may vary substantially above the target and is dependent of the life cycle of assets, future capital plan, rate setting policies, and debt policies. The cash reserve calculation should be updated annually as part of the budget process.

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Utility Cash Reserve Policy for Water Statement of Purpose To help ensure financial stability, timely completion of capital improvements and enable the utility to meet requirements for large, unexpected expenditures, a targeted cash reserve policy should be established. The cash reserve policy establishes a target as well as a bandwidth amount of cash the utility should keep in reserve to address the operational and financial risks of the utility. Actual cash reserves may vary substantially above the minimum and is dependent on the life cycle of assets, future capital plan, rate setting polices, and debt policies. Funds available for the Cash reserve target shall not include funds that are legally required for debt service or funds available but designated for other purposes.

Methodology The methodology outlined in this policy is based on certain assumptions related to: 1. 2. 3. 4.

Revenue Risk Expense Risk Working Capital Capital Reserve

After the reserve minimum is determined, management should consider the target “in total” and not each individual category. Percentage risk factors for Revenue, Expense, Working Capital, and Capital Reserve will be subject to City Council review and approval as part of the annual budget process. [Initial recommended risk factor percentages are included below for illustrative purposes for the current fiscal year]

Calculation and Risk Factors Used Revenue Risk General Sales Decrease Economic Recession Purpose: Cover fixed costs due to large scale economic shock like the Great Recession of 2008- 2012. The fixed costs represent the total amount of operating expenses historically assumed or experienced to be fixed and add debt service, the necessary 10% coverage of debt service as well as the PILOT to the City. [The cash reserve will include 8.0% of fixed costs over a 12-month period] Loss of Large Wholesale Customer Purpose: Cover fixed costs due to the loss of one of the wholesale customers and represents loss of sales due to conservation efforts. [The cash reserve will include 5.0% of fixed costs over a 12-month period] Loss of Large Commercial Customer Purpose: Cover fixed costs due to the loss of one of the larger customers of the department. [The cash reserve will include 0.1% of fixed costs over a 12-month period] Loss of Sales for Resale and Other Revenue Purpose: There is a profit margin associated with resale sales and this profit can subsidize the operations of the utility.

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[The cash reserve will include an assumed 10% reduction in profit margin over a 12-month period] Interest Income Purpose: Address risk of loss of interest income on invested cash. [The cash reserve will include up to 100 basis points (1%) of interest income from shortterm investments over a 12-month period]

Expense Risk Power and Pumping Purpose: Address market risk of electric power needed by the Department. Electric power is a commodity and subject to market and seasonal risks. [The cash reserve will include a $10 per MWh standard deviation on Annual MWh over a 12month period] Other expenses – including Chemicals Purpose: Address inflationary risk of operating expenses incurred by the department. [The cash reserve will include a 1% inflation rate of operating expenses over a 6-month period]

Working Capital Purpose: Represents a level of cash on hand to address the billing cycle (up to 60 days to convert water treatment and delivery costs to an account receivable to cash). [The cash reserve will include up to an assumption of 90 days of working capital]

Capital Reserve Purpose: Represents a level of cash on hand to allow for the flexible execution of both routine and unexpected capital projects. [The cash reserve will include up to the average annual deprecation levels]

Targeted Cash Reserve Calculation The targeted cash reserve calculation considers the risk “in total” and not each individual category. The recommended level is $15.3 million. If certain events occur that results in cash reserves falling below the targeted cash reserve levels, the Manager should make recommendations to the City Council to restore cash reserves to the targeted levels over the subsequent three years. These actions may include several options: • • • • •

rate adjustments cost reductions issuance of bonds to fund capital improvement programs rather than the use of “PayGo” funds on hand modification of the assumptions used to determine the cash reserve levels

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City of Independence, MO

Utility Cash Reserve Policy for Water Pollution Control (Sanitary Sewer) Statement of Purpose To help ensure financial stability, timely completion of capital improvements and enable the utility to meet requirements for large, unexpected expenditures, a targeted cash reserve policy should be established. The cash reserve policy establishes a target as well as a bandwidth amount of cash the utility should keep in reserve to address the operational and financial risks of the utility. Actual cash reserves may vary substantially above the minimum and is dependent on the life cycle of assets, future capital plan, rate setting polices, and debt policies. Funds available for the Cash reserve target shall not include funds that are legally required for debt service or funds available but designated for other purposes.

Methodology The methodology outlined in this policy is based on certain assumptions related to: 1. 2. 3. 4.

Revenue Risk Expense Risk Working Capital Capital Reserve

Calculation and Risk Factors Used Revenue Risk General Sales Decrease Economic Recession Purpose: Cover fixed costs due to large scale economic shock like the Great Recession of 2008- 2012. The fixed costs represent the total amount of operating expenses historically assumed or experienced to be fixed and add debt service, the necessary 10% coverage of debt service as well as the PILOT to the City. [The cash reserve will include 7.00% of fixed costs over a 12-month period] Loss of Top Customer Purpose: Cover fixed costs due to the loss of one of the top customers and also represents loss of sales due to conservation efforts. [The cash reserve will include 3.1% of fixed costs over a 12-month period] Interest Income Purpose: Address risk of loss of interest income on invested cash. [The cash reserve will include up to 100 basis points (1%) of interest income from shortterm investments over a 12-month period]

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City of Independence, MO

Expense Risk Treatment and Disposal Purpose: Address risk of an increase in the cost of treatment and disposal. [The cash reserve will include a 3.0% assumed variance on an increase in treatment and disposal over a 12-month period] Other expenses – Collection, Lab Services and Administration & General Purpose: Address risk of operating expenses incurred by the department. [The cash reserve will include a 1% assumed variance for a small increase in operating expenses over a 12-month period]

Working Capital Purpose: Represents a level of cash on hand to address the billing cycle (up to 60 days to convert WPC treatment and delivery costs to an account receivable to cash). [The cash reserve will include up to an assumption of 90 days of working capital]

Targeted Cash Reserve Calculation The targeted cash reserve calculation considers the risk “in total” and not each individual category. The recommended level is $16.5 million If certain events occur that results in cash reserves falling below the targeted cash reserve levels, the Manager should make recommendations to the City Council to restore cash reserves to the targeted levels over the subsequent three years. These actions may include several options: • • • • •

300

Adopted Budget FY 2022-23

City of Independence, MO

Glossary Accrual Basis of Accounting – A method of accounting by which transactions are recognized when they occur, regardless of the timing of cash receipts and disbursements. Accounting System – The collective set of records and procedures used to record, classify, and report information on the financial status and operations of the city. The city currently uses Munis. Accounts Payable – Amounts owed by the city to external entities for goods and services received. Accounts Receivable – Amounts due to the city from external entities for goods and services. Adopted Budget – The title of the budget following its formal adoption by resolution of the City Council. Ad Valorem – In proportion to value, a basis for levy of taxes on property. Appropriation – The legal authorization by the City Council to make expenditures and incur obligations for specific purposes, usually limited in the amount and the time in which it may be expended. Assessed Valuation – A dollar value placed on real estate or other property by the Jackson County as a basis for levying property taxes. Asset Management – Lifecycle management of an infrastructure asset to provide the required level of service in the most cost-effective manner. Activities include project planning, design and construction, commissioning, operations and maintenance, repair, replacement, upgrade, restoration, modernization, or refurbishment and decommissioning or disposal. Audit, external – An examination of city records and accounts by an external source to check their validity and accuracy. A systematic collection of the sufficient, competent evidential matter needed to attest to the fairness of management’s assertions in the financial statements or to evaluate whether management has efficiently and effectively carried out its responsibilities. Audit, internal – An examination of city records and/or processes by an internal source to provide an assessment to improve the economy, efficiency, and effectiveness of city government. Balanced Budget – A budget in which planned expenditures do not exceed planned funds available. For budgeting purposes, the use of contingency reserves or use of fund balance will be considered revenue in defining a balanced budget. Beginning/Ending Fund Balance – Unencumbered resources available in a fund from the prior/current year after payment of the prior/current year expenses. Bond – A certificate of debt issued by an entity, guaranteeing payment of the original investment, City of Independence Proposed Budget FY 2022-23 Page 227 plus interest, by a specified future date. Budget – An annual financial plan that identifies revenues, types and levels of services to be provided, and the amount of funds that can be spent. Independence's Operating Budget encompasses one fiscal year, as does the Capital Improvement Program appropriation.

301

Adopted Budget FY 2022-23

City of Independence, MO

Budget Adjustment – This is a supplemental increase or decrease to the approved budget approved by the City Council via a resolution or meeting minute motion. Budget Calendar – The schedule of key dates or milestones which a government follows in the preparation and adoption of the budget. Budget Document – The official written statement prepared by the Finance Department and supporting staff, which represents the proposed budget to the legislative body. Capital Assets – Purchases or acquisitions of assets with an initial individual cost of more than$10,000 and an estimated useful life more than one year. Categories include land, buildings, equipment, infrastructure assets (roads, bridges, traffic signals, water and sewer systems, drainage systems) and other similar categories. Capital Improvement Program (CIP) – A multi-year financial plan containing proposed construction of physical assets such as park, street, water, sewer, and recreation facilities. Capital Project Funds – Funds that are utilized to account for resources used for the acquisition and construction of capital facilities by the city, except for those assets financed by proprietary funds. Capital Outlay – Equipment (fixed assets) with a value $1,000 or more and an estimated useful life of more than one year, such as automobiles and office furniture, which appear in the operating budget. Community Development Block Grant (CDBG) – Funds allocated to local government from the federal government, usually through a local clearinghouse based on a formula, but required to be applied for and used within a broad functional area such as community development. Community Facilities District (CFD) – A designated area for specific capital improvements installed by the city or a developer, or the maintenance of the same. The property owners receiving the benefit of the improvements pay an assessment on their property tax bills. CID – Community Improvement District. Comprehensive Annual Financial Report (CAFR) – Audited financial statements submitted to the Mayor, City Council, and City Manager by the Finance Director on an annual basis. Consumer Price Index (CPI) – A statistical description of price levels provided by the U.S. Department of Labor. The change in this index from year to year is used to measure the cost of living and economic inflation. Cost Allocation – A method used to charge General Fund overhead costs to other funds, such as Enterprise funds and Internal Service funds. Debt Service – The payment of principal and interest on borrowed funds such as bonds. Deficit – When the expenditures of a government are greater than its taxes and other revenues. Deferred Maintenance – A backlog of needed repairs to city facilities including facility maintenance, painting and structural repairs. Depreciation – The expense incurred with the expiration of a capital asset. Direct Costs – Operational expenditures exclusive to a specific service or program. 302

Adopted Budget FY 2022-23

City of Independence, MO

Discretionary Revenue – Revenue received or collected which is not restricted in use and can be used for any city expenditure. DNR – Department of Natural Resources. Encumbrance – A legal obligation to pay funds, an expenditure of which has not yet occurred. The designation or reserving of funds to buy an item or service. Enterprise Fund – A fund type established to account for the total costs of selected governmental facilities and services that are operated like private enterprises and supported directly by fees and charges to users such as sewer services and are intended to be entirely self-supported. Estimated Revenue – The revenue projected or estimated to be received during a fiscal period. Expenditure – The spending of funds set aside by appropriation for identified goods and services. Fee – A general term used for any charge levied by government for providing a service or permitting an activity. Fines & Forfeitures – Revenues received and/or bail monies forfeited upon conviction of a misdemeanor or municipal infraction. Fiscal Year – 12-month period designated as the budget year. The City of Independence's fiscal year is July 1 to June 30. Fringe Benefits – This consists of the costs to provide employee benefits that include insurance and retirement and other miscellaneous benefits. Full-time Equivalent (FTE) – The hours worked by one employee on a full-time basis, used to convert the hours worked by several part-time employees into the hours worked by full-time employees. One fulltime position equates to 2,080 annual hours, and two employees each working 1,000 annual hours equals 1.0 full-time equivalent employee. Full Time Position – A position where the employee works a full schedule as defined by the city, receives the benefits for full-time employees, and is covered by employment laws. One full-time position equates to 2,080 annual hours. Fund – A set of interrelated accounts to record revenues and expenditures associated with a specific purpose. Fund Balance – The amount of financial resources available for use, or the excess of an entity’s assets over its liabilities. A negative fund balance is sometimes referred to as a deficit. Generally Accepted Accounting Principles (GAAP) – A combination of authoritative standards (set by policy boards) and the commonly accepted ways of recording and reporting accounting information. GAAP aims to improve the clarity, consistency, and comparability of the communication of financial information.

303

Adopted Budget FY 2022-23

City of Independence, MO

General Fund – The primary fund used by the city for which revenues and expenditures are not legally restricted for use. Examples of departments operating within the General Fund include Fire, Library, Parks & Recreation and Police. GFOA – Government Finance Officers Association. Governmental Accounting Standards Board (GASB) – Establishes and improves standards of states and local governmental accounting and financial reporting that will result in useful information for users of financial reports and guide and educate the public, including issuers, auditors, and users of those financial reports. Grant – Contributions of cash or other assets from another agency to be used or expended for a specified purpose, activity, or facility. Indirect Cost – Costs that are essential to the operation of the city but not exclusive to any specific service or program. Indirect costs are primarily associated with support departments such as City Clerk, City Attorney, City Administration, Human Resources, and Finance. Infrastructure – Public domain fixed assets including roads, curbs, gutters, sidewalks, drainage systems, lighting systems and other items that have value only to the city. Interest Expense – Interest costs paid on loans and bonds. Interfund Transfers – Payments from one fund to another fund, primarily for work or services provided. Internal Service Fund – A fund that provides services to all city departments and bills the various other funds for services rendered. Investment – Securities and real estate purchased and held to produce income in the form of interest, dividends, rentals and base payments. LAGERS – Local Government Employees Retirement System. Long-Term Debt – Debt with a maturity of more than one year after the date of issue. Mandated Program – A requirement by the State or Federal government that the city perform a task, perform a task a particular way or perform a task to meet a particular standard, often without compensation from the higher level of government. Maintenance and Operations – A general category used for classifying expenditures for materials, supplies, and services that are normally used within the fiscal year. Modified Accrual Basis of Accounting – A method of accounting in which revenues are recognized in the period they become available and measurable, and expenditures are recognized in the period the associated liability is incurred. MODOT – Missouri Department of Transportation.

304

Adopted Budget FY 2022-23

City of Independence, MO

Municipal – In its broadest sense, an adjective which denotes the state and all subordinate units of government. In a more restricted sense, an adjective which denotes a city or village as opposed to other local governments. Municipal Code – A collection of ordinances approved by City Council. One-time Expenditures and/or Revenues – Used for one-time projects or services. After the project or service is completed, expenditures and/or revenues are terminated and are not considered part of the budget for the following year. Operating Budget – The annual appropriation of funds for ongoing program costs, which include salaries, benefits, maintenance, operation, and capital outlay items. Operating Costs – Estimated on-going expenses that can be expected to occur following the construction of a Capital Improvement Project. Ordinance – A formal legislative enactment by the City Council. Object Code – Refers to the specific expense or revenue category within the accounting structure. Organization Key (Org key) – Refers to the specific assigned org key in the accounting structure. Each division has multiple organization (org) keys to refer to each program. Performance Measures – Process of collecting, accomplishments toward a goal by department.

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Personnel – Costs associated with providing the staff necessary to provide the desired levels of City of Independence Proposed Budget FY 2022-23. Included are both salary and benefit costs. Proposed Budget – The title of the budget prior to its formal adoption by resolution of the City Council. Proprietary Funds – Accounts for services for which the city charges a fee, internally and externally. There are two types of proprietary funds, enterprise and internal service. Program Revenue – Revenues generated by a given activity. Reserves – A separate fund balance classification maintained for restricted use, i.e., fiscal sustainability or economic stabilization; or for unrestricted use to protect the city from emergencies or unanticipated expenditures. Resolution – A special order of the City Council that requires less legal formality than an Ordinance. Revenues – Amount of funds received from the collection of taxes, fees, permits, licenses, interest, and grants during the fiscal year. Special Assessment – A compulsory levy made against certain properties to defray all or part of the cost of a specific capital improvement or service deemed to benefit primarily those properties.

305

Adopted Budget FY 2022-23

City of Independence, MO

Special Revenue Funds – A fund that collects revenues that are restricted by the city, state, or federal government, used to account for the revenue derived from specific taxes or other earmarked revenue sources (other than for major capital projects) that are restricted by law or administrative action to expenditures for specified purposes. Surplus – When revenues exceed expenditures in a given fiscal year. Tax Levy – The resultant product when the tax rate per one hundred dollars is multiplied by the tax base. Taxes – Mandatory charges levied by a governmental unit for the purpose of financing services performed for the common benefit. Tax Increment Financing Districts (TIF) – A geographical area or district created under Missouri law to encourage development of the area within its boundaries by the reinvestment of half of the incremental tax growth generated by property value increases and new development within the district. Transfers – Legally authorized financial transaction occurring between a fund receiving revenue to the fund through which the resources are to be expended. Transportation Development District (TDD) – A geographical area or district created under Missouri law to encourage development of the area within its boundaries by imposing sales tax. Undesignated Fund Balance – That portion of the fund balance that has neither been restricted nor designated for a specific purpose. The account is available for general appropriation. User Fees – Fees charged to users of a particular service provided by the City. Working Capital (Designated) – An account within the fund balance of the General Fund in which resources were set aside for purposes of maintaining positive cash flow, shortfalls in the revenue projections, and emergencies during the fiscal year.

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