2023-05 Nov Monthly Financial and Operating Report by cityofindepmo

Monthly Financial and Operating Report November 2023

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

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

CITY OF INDEPENDENCE, MISSOURI Budgetary Comparison Schedule General Fund For the period ended November 30, 2023

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

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

Actual Amounts (Budget Basis)

Variance with Final Budget

Percent Actual 41.67% of Year

Percent From Budget

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

6,060,327 8,903,764 — 143,087 1,880,291 2,320,183 3,033,304 855,645 1,823,618 874,042 184,933 277,002

57,327 (12,661,861) (642,000) (141,913) (6,452,709) (2,132,767) (2,926,696) (1,179,255) (2,645,669) (1,211,958) 4,933 (472,449)

100.95% 41.29% 0.00% 50.21% 22.56% 52.10% 50.89% 42.05% 40.80% 41.90% 102.74% 36.96%

59.28% -0.38% -41.67% 8.54% -19.11% 10.43% 9.22% 0.38% -0.87% 0.23% 61.07% -4.71%

56,761,213

26,356,196

(30,405,017)

46.43%

4.76%

21,301,000 — —

9,938,475 — —

(11,362,525) — —

46.66% 0.00% 0.00%

4.99% -41.67% -41.67%

21,301,000 78,062,213

9,938,475 36,294,671

(11,362,525) (41,767,542)

46.66% 46.49%

4.99% 4.82%

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

1,174,882 1,293,879 1,579,595 185,216 601,127 5,979,395 35,397,004 24,379,630 5,103,087 1,478,993 364,005 — 165,400 77,702,213

341,774 492,964 553,039 74,723 178,046 2,705,455 14,971,336 11,393,632 1,753,689 618,488 — 5,955 165,150 33,254,251

833,108 800,915 1,026,556 110,493 423,081 3,273,940 20,425,668 12,985,998 3,349,398 860,505 364,005 (5,955) 250 44,447,962

29.09% 38.10% 35.01% 40.34% 29.62% 45.25% 42.30% 46.73% 34.37% 41.82% 0.00% 0.00% 99.85% 42.80%

-12.58% -3.57% -6.66% -1.33% -12.05% 3.58% 0.63% 5.06% -7.30% 0.15% -41.67% -41.67% 58.18% 1.13%

360,000 78,062,213

10,586 33,264,837

349,414 44,797,376

2.94% 42.61%

-38.73% 0.94%

—

3,029,834

Unassigned Fund Balance at Beginning of Year Cancellation of prior year encumbrances Change in other fund balance components during the year Year-end investment market value adjustment Ending Unassigned Fund Balance, 11/30/23

10,185,653 77,546 (20,538) — 13,272,495

Restricted Committed Assigned Total Fund Balance

247,318 49,599 1,568,038 15,137,450

CITY OF INDEPENDENCE, MISSOURI Budgetary Comparison Schedule Street Improvements Sales Tax Fund For the period ended November 30, 2023

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

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

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

Actual Amounts (Budget Basis)

Variance with Final Budget

Percent Actual 41.67% of Year

Percent From Budget

10,534,000 321,000 — — 125,000 —

4,128,277 — — 338,497 376,539 1,000,000

(6,405,723) (321,000) — 338,497 251,539 1,000,000

39.19% 0.00% 0.00% 0.00% 301.23% 0.00%

-2.48% -41.67% -41.67% -41.67% 259.56% -41.67%

10,980,000

5,843,313

(5,136,687)

53.22%

11.55%

—

0.00%

-41.67%

—

0.00%

-41.67%

10,980,000

5,843,313

(5,136,687)

53.22%

11.55%

— 1,382,173 21,798,746 1,747,446

— 1,382,173 25,110,058 1,747,446

— 698,507 4,248,667 201,223

— 683,666 20,861,391 1,546,223

0.00% 50.54% 16.92% 11.52%

-41.67% 8.87% -24.75% -30.15%

24,928,365

28,239,677

5,148,397

23,091,280

18.23%

-23.44%

—

260,000

—

260,000

0.00%

-41.67%

—

260,000

—

260,000

0.00%

-41.67%

24,928,365

28,499,677

5,148,397

23,351,280

18.06%

-23.61%

(13,948,365)

(17,519,677)

694,916

18,214,593

Unassigned Fund Balance at Beginning of Year

3,396,368

Cancellation of Prior Year Encumbrances Change in Other Fund Balance Components During the Year Year-end investment market value adjustment Ending Unassigned Fund Balance, 11/30/23

34,954 10,880,552 — 15,006,790

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

1,118,772 3,505,513 450,000 592,619 20,673,694

CITY OF INDEPENDENCE, MISSOURI Budgetary Comparison Schedule Park Improvements Sales Tax Fund For the period ended November 30, 2023

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

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

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

Actual Amounts (Budget Basis)

Variance with Final Budget

Percent Actual 41.67% of Year

Percent From Budget

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

2,064,139 — 256,546 24,735 50,357 10,975

(3,203,861) (169,000) (321,954) (8,265) 31,177 (16,425)

39.18% 0.00% 44.35% 74.95% 262.55% 40.05%

-2.49% -41.67% 2.68% 33.28% 220.88% -1.62%

6,095,080

2,406,752

(3,688,328)

39.49%

-2.18%

— — —

0.00% 0.00% 0.00%

-41.67% -41.67% -41.67%

—

0.00%

-41.67%

6,095,080

2,406,752

(3,688,328)

39.49%

-2.18%

6,940,818 200,000 —

3,110,635 — —

3,830,183 200,000 —

44.82% 0.00% 0.00%

3.15% -41.67% -41.67%

7,140,818

3,110,635

4,030,183

43.56%

1.89%

—

0.00%

-41.67%

—

0.00%

-41.67%

7,140,818

3,110,635

4,030,183

43.56%

1.89%

(1,045,738)

(703,883)

341,855

Unassigned Fund Balance at Beginning of Year

3,715,082

Cancellation of Prior Year Encumbrances Change in Other Fund Balance Components During the Year Year-end investment market value adjustment Ending Unassigned Fund Balance, 11/30/23

1,754 — — 3,012,953

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

579,043 10,436 3,602,432

CITY OF INDEPENDENCE, MISSOURI Budgetary Comparison Schedule Storm Water Sales Tax Fund For the period ended November 30, 2023

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

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

Actual Amounts (Budget Basis)

Variance with Final Budget

Percent Actual 41.67% of Year

Percent From Budget

5,268,000 169,000 — — 164,000 7,900

2,064,139 — — — 204,341 8,019

(3,203,861) (169,000) — — 40,341 119

39.18% 0.00% 0.00% 0.00% 124.60% 101.51%

-2.49% -41.67% -41.67% -41.67% 82.93% 59.84%

5,608,900

2,276,499

(3,332,401)

40.59%

-1.08%

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

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

124,111 1,126,677 316,400 1,557,337 —

107,373 1,702,789 1,600 5,001,615

53.62% 39.82% 99.50% 23.74%

11.95% -1.85% 57.83% -17.93%

6,848,950

9,937,902

3,124,525

6,813,377

31.44%

-10.23%

—

260,000

293

259,707

0.11%

-41.56%

—

260,000

293

259,707

0.11%

-41.56%

6,848,950

10,197,902

3,124,818

7,073,084

30.64%

-11.03%

(1,240,050)

(4,589,002)

(848,319)

3,740,683

Unassigned Fund Balance at Beginning of Year

10,968,275

Cancellation of Prior Year Encumbrances Change in Other Fund Balance Components During the Year Year-end investment market value adjustment Ending Unassigned Fund Balance, 11/30/23

6,989 — — 10,126,945

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

1,653,449 428,090 122,125 38,038 500,000 12,868,647

CITY OF INDEPENDENCE, MISSOURI Budgetary Comparison Schedule Police Public Safety Sales Tax Fund For the period ended November 30, 2023

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

Actual Amounts (Budget Basis)

Variance with Final Budget

Percent Actual 41.67% of Year

Percent From Budget

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

1,183,922 — 52,885 77,250

(1,647,078) (85,000) 17,885 69,650

41.82% 0.00% 151.10% 1016.45%

0.15% -41.67% 109.43% 974.78%

2,958,600

1,314,057

(1,644,543)

44.41%

2.74%

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

679,700 119,320 2,593,180 1,400,000 25,422

222,472 63,695 1,728,711 — 11,031

457,228 55,625 864,469 1,400,000 14,391

32.73% 53.38% 66.66% 0.00% 43.39%

-8.94% 11.71% 24.99% -41.67% 1.72%

4,817,622

2,025,909

2,791,713

42.05%

0.38%

Other Financing Uses: Transfers Out/Capital Outlay

—

0.00%

-41.67%

Total Other Financing Uses

—

0.00%

-41.67%

4,817,622

2,025,909

2,791,713

42.05%

0.38%

(1,859,022)

(711,852)

1,147,170

Total Revenues

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

Total Expenditures and Other Financing Uses

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

Unassigned Fund Balance at Beginning of Year

3,125,485

Cancellation of Prior Year Encumbrances Change in Other Fund Balance Components During the Year Year-end investment market value adjustment Ending Unassigned Fund Balance, 11/30/23

25,209 — — 2,438,842

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

1,054,998 34,911 3,528,751

CITY OF INDEPENDENCE, MISSOURI Budgetary Comparison Schedule Fire Protection Sales Tax Fund For the period ended November 30, 2023

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

Actual Amounts (Budget Basis)

Variance with Final Budget

Percent Actual 41.67% of Year

Percent From Budget

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

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

4,539,619 — 164,704 64,421

(6,855,381) (321,000) 117,704 58,421

39.84% 0.00% 350.43% 1073.68%

-1.83% -41.67% 308.76% 1032.01%

11,769,000

4,768,744

(7,000,256)

40.52%

-1.15%

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

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

2,186,044 1,687,401 217,584

6,061,343 312,599 —

26.51% 84.37% 100.00%

-15.16% 42.70% 58.33%

10,264,971

10,464,971

4,091,029

6,373,942

39.09%

-2.58%

Other Financing Uses: Transfers Out/Capital Outlay

—

0.00%

-41.67%

Total Other Financing Uses

—

0.00%

-41.67%

10,264,971

10,464,971

4,091,029

6,373,942

39.09%

-2.58%

1,504,029

1,304,029

677,715

(626,314)

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

Total Expenditures and Other Financing Uses

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

Unassigned Fund Balance at Beginning of Year

8,787,693

Cancellation of Prior Year Encumbrances Change in Other Fund Balance Components During the Year Year-end investment market value adjustment Ending Unassigned Fund Balance, 11/30/23

— — — 9,465,408

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

1,143,951 997,983 11,607,342

CITY OF INDEPENDENCE, MISSOURI Budgetary Comparison Schedule Animal Shelter Use Tax For the period ended November 30, 2023

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

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

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

Actual Amounts (Budget Basis)

Variance with Final Budget

Percent Percent Actual From 41.67% of Year Budget

855,000 — 6,000 —

855,000 — 14,659 —

— — 8,659 —

100.00% 0.00% 244.32% 0.00%

58.33% -41.67% 202.65% -41.67%

861,000

869,659

8,659

101.01%

59.34%

25,000

—

(25,000)

0.00%

-41.67%

25,000

—

(25,000)

0.00%

886,000

869,659

(16,341)

98.16%

56.49%

— 886,000 — —

— 248,140 — —

— 637,860 — —

0.00% 28.01% 0.00% 0.00%

-41.67% -13.66% -41.67% -41.67%

886,000

248,140

637,860

28.01%

-13.66%

— —

0.00% 0.00%

-41.67% -41.67%

—

0.00%

-41.67%

886,000

248,140

637,860

28.01%

-13.66%

—

621,519

Unassigned Fund Balance at Beginning of Year

322,768

Cancellation of Prior Year Encumbrances Change in Other Fund Balance Components During the Year Year-end investment market value adjustment Ending Unassigned Fund Balance, 11/30/23

— — — 944,287

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

— — 944,287

CITY OF INDEPENDENCE, MISSOURI Budgetary Comparison Schedule Police Use Tax For the period ended November 30, 2023

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

Actual Amounts (Budget Basis)

Variance with Final Budget

Percent Actual 41.67% of Year

Percent From Budget

4,483,000 59,000 —

3,618,400 95,876 —

(864,600) 36,876 —

80.71% 162.50% 0.00%

39.04% 120.83% -41.67%

4,542,000

3,714,276

(827,724)

81.78%

40.11%

4,231,251 —

4,730,815 —

1,668,726 —

3,062,089 —

35.27% 0.00%

-6.40% -41.67%

4,231,251

4,730,815

1,668,726

3,062,089

35.27%

-6.40%

Other Financing Uses: Transfers Out/Capital Outlay

—

0.00% — 0.00%

-41.67%

Total Other Financing Uses

4,231,251

4,730,815

1,668,726

3,062,089

35.27%

-6.40%

310,749

(188,815)

2,045,550

2,234,365

Total Revenues

Expenditures: Public Safety Debt Service Total Expenditures

Total Expenditures and Other Financing Uses

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

Unassigned Fund Balance at Beginning of Year

4,952,541

Cancellation of Prior Year Encumbrances Change in Other Fund Balance Components During the Year Year-end investment market value adjustment Ending Unassigned Fund Balance, 11/30/23

7,275 — — 7,005,366

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

63,968 18,345 7,087,679

-41.67%

CITY OF INDEPENDENCE, MISSOURI Budgetary Comparison Schedule Health Property Tax Levy For the period ended November 30, 2023

Actual Amounts (Budget Basis)

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

Variance with Final Budget

Percent Actual 41.67% of Year

Percent From Budget

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

912,614 125,884 140,099 4,945 49,411

41,994 (44,116) (272,301) (6,555) 35,411

104.82% 74.05% 33.97% 43.00% 352.94%

63.15% 32.38% -7.70% 1.33% 311.27%

1,478,520

1,232,953

(245,567)

83.39%

41.72%

325,000

—

(325,000)

0.00%

-41.67%

—

0.00%

-41.67%

325,000

—

(325,000)

0.00%

-41.67%

1,803,520

1,232,953

(570,567)

68.36%

26.69%

Expenditures: Animal Services

997,848

533,223

464,625

53.44%

11.77%

Health Services

805,672

321,947

483,725

39.96%

-1.71%

1,803,520

855,170

948,350

47.42%

5.75%

—

0.00%

-41.67%

—

0.00%

-41.67%

1,803,520

855,170

948,350

47.42%

5.75%

—

377,783

Total Revenues

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

Total Expenditures

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

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

Unassigned Fund Balance at Beginning of Year

348,758

Cancellation of Prior Year Encumbrances

—

Change in Other Fund Balance Components During the Year

—

Year-end investment market value adjustment

—

Ending Unassigned Fund Balance, 11/30/23

726,541

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

53,527 2,148 782,216

CITY OF INDEPENDENCE, MISSOURI Budgetary Comparison Schedule Parks and Recreation Property Tax Levy For the period ended November 30, 2023

Actual Amounts (Budget Basis)

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

Variance with Final Budget

Percent Actual 41.67% of Year

Percent From Budget

1,838,155 — 88,500 16,485 —

1,939,305 — 36,196 7,905 38

101,150 — (52,304) (8,580) 38

105.50% 0.00% 40.90% 47.95% 0.00%

63.83% -41.67% -0.77% 6.28% -41.67%

1,943,140

1,983,444

40,304

102.07%

60.40%

1,583,850

779,877

803,973

49.24%

7.57%

1,583,850

779,877

803,973

49.24%

7.57%

Other Financing Uses – Transfers Out

—

0.00%

-41.67%

Total Other Financing Uses

—

0.00%

-41.67%

1,583,850

779,877

803,973

49.24%

7.57%

359,290

1,203,567

844,277

Total Revenues Expenditures: Parks and Recreation Total Expenditures

Total Expenditures and Other Uses

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

Unassigned Fund Balance at Beginning of Year

23,687

Cancellation of Prior Year Encumbrances

Change in Other Fund Balance Components During the Year

—

Year-end investment market value adjustment

—

Ending Unassigned Fund Balance, 11/30/23

1,227,284

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

88,415 1,322 1,317,021

CITY OF INDEPENDENCE, MISSOURI Budgetary Comparison Schedule Tourism Fund For the period ended November 30, 2023

Actual Amounts (Budget Basis)

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

Total Revenues

Variance with Final Budget

Percent Actual 41.67% of Year

Percent From Budget

2,300,000 — 25,050 3,000

1,140,725 3,562 41,310 (1,522)

(1,159,275) 3,562 16,260 (4,522)

49.60% 0.00% 164.91% -50.73%

7.93% -41.67% 123.24% -92.40%

2,328,050

1,184,075

(1,143,975)

50.86%

9.19%

—

0.00%

-41.67%

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

—

0.00%

-41.67%

2,328,050

1,184,075

(1,143,975)

50.86%

9.19%

2,743,264

3,485,615

1,408,209

2,077,406

40.40%

-1.27%

2,743,264

3,485,615

1,408,209

2,077,406

40.40%

-1.27%

Other Financing Uses – Transfers Out

—

0.00%

-41.67%

Total Other Financing Uses

—

0.00%

-41.67%

2,743,264

3,485,615

1,408,209

2,077,406

40.40%

-1.27%

(415,214)

(1,157,565)

(224,134)

933,431

Total Revenues and Other Sources

Expenditures: Tourism Total Expenditures

Total Expenditures and Other Uses

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

Unassigned Fund Balance at Beginning of Year

1,938,742

Cancellation of Prior Year Encumbrances

5,220

Change in Other Fund Balance Components During the Year

—

Year-end investment market value adjustment

—

Ending Unassigned Fund Balance, 11/30/23

1,719,828

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

480,317 14,200 376,368 2,590,713

CITY OF INDEPENDENCE, MISSOURI Budgetary Comparison Schedule Independence Square Benefit District For the period ended November 30, 2023

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

Actual Amounts (Budget Basis)

Variance with Final Budget

Percent Actual 41.67% of Year

Percent From Budget

— — —

27,435 95 —

0.00% 0.00% 0.00%

-41.67% -41.67% -41.67%

—

27,530

0.00%

-41.67%

—

440

(440)

0.00%

-41.67%

—

440

(440)

0.00%

-41.67%

Other Financing Uses – Transfers Out

—

0.00%

-41.67%

Total Other Financing Uses

—

0.00%

-41.67%

—

440

(440)

0.00%

-41.67%

—

27,090

Total Revenues Expenditures: General government Total Expenditures

Total Expenditures and Other Uses

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

Unassigned Fund Balance at Beginning of Year

8,737

Cancellation of Prior Year Encumbrances

—

Change in Other Fund Balance Components During the Year

—

Year-end investment market value adjustment

—

Ending Unassigned Fund Balance, 11/30/23

35,827

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

— — 35,827

CITY OF INDEPENDENCE, MISSOURI Budgetary Comparison Schedule Community Development Block Grant Fund For the period ended November 30, 2023

Budgeted Amounts Original Amended Revenues: Federal Grant - CDBG

Other Revenue Total Revenues

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

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

Actual Amounts (Budget Basis)

Variance with Final Budget

Percent Actual 41.67% of Year

Percent From Budget

851,251

307,182

(544,069)

36.09%

-5.58%

— 851,251

— 307,182

— (544,069)

— 36.09%

-41.67% -5.58%

169,702 681,001

62,538 398,994

107,164 282,007

36.85% 58.59%

-4.82% 16.92%

850,703

461,532

389,171

54.25%

12.58%

—

0.00%

-41.67%

—

0.00%

-41.67%

850,703

461,532

389,171

54.25%

12.58%

548

(154,350)

(154,898)

Unassigned Fund Balance at Beginning of Year

(9,437)

Cancellation of Prior Year Encumbrances Change in Other Fund Balance Components During the Year Ending Unassigned Fund Balance, 11/30/23

— — (163,787)

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

162,830 175 (782)

CITY OF INDEPENDENCE, MISSOURI Budgetary Comparison Schedule Rental Rehabilitation For the period ended November 30, 2023

Budgeted Amounts Original Amended Revenues: HOME Program Grant Other Revenue

Actual Amounts (Budget Basis)

Variance with Final Budget

Percent Actual 41.67% of Year

Percent From Budget

570,305 —

121,884 —

(448,421) —

21.37% 0.00%

-20.30% -41.67%

570,305

121,884

(448,421)

21.37%

-20.30%

Expenditures: HOME Administration Multi Family Housing Community Housing Development

59,987 375,107 107,172

18,521 — —

41,466 375,107 107,172

30.88% 0.00% 0.00%

-10.79% -41.67% -41.67%

Total Expenditures

542,266

18,521

523,745

3.42%

-38.25%

28,039

103,363

75,324

Total Revenues

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

Unassigned Fund Balance at Beginning of Year

(200,586)

Cancellation of Prior Year Encumbrances Change in Other Fund Balance Components During the Year Ending Unassigned Fund Balance, 11/30/23

— — (97,223)

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

— 97,231 8

CITY OF INDEPENDENCE, MISSOURI Budgetary Comparison Schedule License Surcharge For the period ended November 30, 2023

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

Actual Amounts (Budget Basis)

Variance with Final Budget

Percent Actual 41.67% of Year

Percent From Budget

— 21,000 —

100 21,402 —

100 402 —

0.00% 101.91% 0.00%

-41.67% 60.24% -41.67%

21,000

21,502

502

102.39%

60.72%

—

177

(177)

0.00%

-41.67%

—

177

(177)

0.00%

-41.67%

Other Financing Uses: Transfers Out/Capital Outlay

—

36,552

(36,552)

0.00%

-41.67%

Total Other Financing Uses

—

36,552

(36,552)

0.00%

-41.67%

—

36,729

(36,729)

0.00%

-41.67%

21,000

(15,227)

(36,227)

Total Revenues Expenditures: General Government Total expenditures

Total Expenditures and Other Financing Uses

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

Unassigned Fund Balance at Beginning of Year

1,287,491

Cancellation of Prior Year Encumbrances Change in Other Fund Balance Components During the Year Year-end investment market value adjustment Ending Unassigned Fund Balance, 11/30/23

— — — 1,272,264

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

— — 1,272,264

CITY OF INDEPENDENCE, MISSOURI Budgetary Comparison Schedule Grants For the period ended November 30, 2023

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

Actual Amounts (Budget Basis)

Variance with Final Budget

Percent Actual 41.67% of Year

Percent From Budget

4,479,344 109,023 140,620

6,300,283 109,023 335,675

1,209,495 80,880 128

(5,090,788) (28,143) (335,547)

19.20% 74.19% 0.04%

-22.47% 32.52% -41.63%

4,728,987

6,744,981

1,290,503

(5,454,478)

19.13%

-22.54%

— —

0.00% 0.00%

-41.67% -41.67%

4,728,987

6,744,981

1,290,503

(5,454,478)

19.13%

-22.54%

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

2,890,222 137,424 39,238 962,869 24,654 2,629,545

744,964 40,403 21,315 905,335 — 402,676

2,145,258 97,021 17,923 57,534 24,654 2,226,869

25.78% 29.40% 54.32% 94.02% 0.00% 15.31%

-15.89% -12.27% 12.65% 52.35% -41.67% -26.36%

3,963,121

6,683,952

2,114,693

4,569,259

31.64%

-10.03%

Other Financing Uses: Transfers Out/Capital Outlay

—

0.00%

-41.67%

Total Other Financing Uses

—

0.00%

-41.67%

3,963,121

6,683,952

2,114,693

4,569,259

31.64%

-10.03%

765,866

61,029

(824,190)

(885,219)

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

Total Expenditures and Other Financing Uses

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

Unassigned Fund Balance at Beginning of Year

(131,639)

Cancellation of Prior Year Encumbrances Change in Other Fund Balance Components During the Year Ending Unassigned Fund Balance, 11/30/23

— — (955,829)

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

546,872 111,948 (297,009)

CITY OF INDEPENDENCE, MISSOURI Budgetary Comparison Schedule American Rescue Plan (ARP) For the period ended November 30, 2023

Actual Amounts (Budget Basis)

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

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

Variance with Final Budget

Percent Actual 41.67% of Year

Percent From Budget

9,557,038 — —

415,039 — —

(9,141,999) — —

4.34% 0.00% 0.00%

-37.33% -41.67% -41.67%

9,557,038

415,039

(9,141,999)

4.34%

-37.33%

— —

0.00% 0.00%

-41.67% -41.67%

9,557,038

415,039

(9,141,999)

4.34%

-37.33%

— 1,112,038 — 4,135,000

36,368 314,843 (19,479) 1,012

(36,368) 797,195 19,479 4,133,988

0.00% 28.31% 0.00% 0.02%

-41.67% -13.36% -41.67% -41.65%

5,247,038

332,744

4,914,294

6.34%

-35.33%

Other Financing Uses: Transfers Out - American Rescue Plan

4,200,000

0.00%

-41.67%

4,200,000

— — —

4,200,000

Total Other Financing Uses

4,200,000

0.00%

-41.67%

9,447,038

332,744

9,114,294

3.52%

-38.15%

110,000

82,295

(27,705)

Total Expenditures and Other Financing Uses

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

Unassigned Fund Balance at Beginning of Year

(421,022)

Cancellation of Prior Year Encumbrances Change in Other Fund Balance Components During the Year Ending Unassigned Fund Balance, 11/30/23

— — (338,727)

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

207,932 130,795 —

CITY OF INDEPENDENCE, MISSOURI Budgetary Comparison Schedule Power and Light For the period ended November 30, 2023

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

Actual Amounts (Budget Basis)

Variance with Amended Budget

Percent Actual 41.67% of Year

Percent From Budget

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

67,374,439 670,320 3,009 25,316 300 19,706 2,789,195 70,882,285

(70,101,431) (329,680) (29,991) 25,316 (700) (274,794) (4,210,805) (74,922,085)

49.01% 67.03% 9.12% 0.00% 30.00% 6.69% 39.85% 48.61%

7.34% 25.36% -32.55% -41.67% -11.67% -34.98% -1.82% 6.94%

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

30,327,879 1,460,000 28,380,687 62,382,275 22,324,581 1,363,640 8,638,100 100,000 154,977,162

11,968,732 543,981 14,242,706 28,545,788 732,344 294,695 1,297,071 — 57,625,317

18,359,147 916,019 14,137,981 33,836,487 21,592,237 1,068,945 7,341,029 100,000 97,351,845

39.46% 37.26% 50.18% 45.76% 3.28% 21.61% 15.02% 0.00% 37.18%

-2.21% -4.41% 8.51% 4.09% -38.39% -20.06% -26.65% -41.67% -4.49%

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

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

1,100,027 891,164 411,006 2,402,197

982,027 (1,184,136) 395,306 193,197

932.23% 42.94% 2617.87% 108.75%

890.56% 1.27% 2576.20% 67.08%

Income (Loss) Before Transfers

913,789

(6,963,792)

15,659,165

22,622,957

-224.87%

-266.54%

— (14,601,000) — — (14,601,000)

— (6,965,981) — — (6,965,981)

— (7,635,019) — — (7,635,019)

0.00% 47.71% 0.00% 0.00% 47.71%

-41.67% 6.04% -41.67% -41.67% 6.04%

(13,687,211)

(21,564,792)

8,693,184

30,257,976

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

51,797,305 — — 60,490,489

Revenue Risk Capital Reserve Expense Risk Working Capital Targeted Reserve Level

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

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

Total Non-Restricted Resources Available

7,990,489

Power and Light - Open Capital Projects As of November 30, 2023 PROJECT 200815 200828 201106 201405 201510 201603 201604 201605 201702 201703 201706 201710 201804 202101 202102 202103 202107 202108 202109 202110 202111 202201 202202 202205 202206 202208 202210 202211 202304 202305 202306 202308 202314 202315 202316 202317 202401 202403 202405 202406 202407 202408 202409 202410 202411

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

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

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

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

Budget Less Expenditures Less Encumbrances Total Available

ENCUMBRANCES 605,737.67 213,127.73 60,952.61 30,088.40 33,430.50 65,408.60 51,175.00 98,252.50 146,316.11 315,264.88 229,150.68 17,925.00 19,686.00 1,815.20 70,425.00 32,405.23 79,139.40 1,441.58 33,209.27 23,866.42 187,440.00 2,316,257.78

ACTUALS 10,893.32 97,757.50 40,869.52 19,282.89 29,318.65 35,029.45 80,529.78 53,321.00 13,233.83 33,858.90 249,977.25 204,265.26 271,516.40 34,065.46 329,872.00 147,349.60 1,651,140.81

AVAILABLE BUDGET 695,933.83 46,768.18 77,358.54 125,447.82 9,604.27 686,844.39 1,319,842.18 172,116.00 161,785.02 321.16 0.50 1,971,680.87 978,673.23 36,656.00 51,837.00 67,716.89 174,700.00 150,000.00 177,455.28 494,006.36 109,575.00 180,000.00 500,022.75 173,459.82 81,635.00 100,000.00 239,397.25 13,836.00 100,000.00 25,022.00 388,400.13 6,000,000.00 1,350,000.00 940,186.00 360,436.77 1,200,000.00 150,000.00 250,000.00 500,000.00 400,000.00 400,000.00 500,000.00 500,000.00 115,210.40 21,975,928.64

Current Year Budget $ 22,324,580.92 266,167.75 466,175.92 $ 21,592,237.25

Prior Year Budget (Enc Roll) 3,618,746.31 1,384,973.06 1,850,081.86 383,691.39

Total 25,943,327.23 1,651,140.81 2,316,257.78 21,975,928.64

CITY OF INDEPENDENCE, MISSOURI Budgetary Comparison Schedule Water For the period ended November 30, 2023

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

Actual Amounts (Budget Basis)

Variance with Amended Budget

Percent Actual 41.67% of Year

Percent From Budget

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

15,195,449 93,724 9,804 9,333 13,425 56,850 — 777

(17,414,551) (106,276) (7,196) (5,667) (12,575) (28,150) — 777

46.60% 46.86% 57.67% 62.22% 51.63% 66.88% 0.00% 0.00%

4.93% 5.19% 16.00% 20.55% 9.96% 25.21% -41.67% -41.67%

Total Operating Revenues

32,953,000

15,379,362

(17,573,638)

46.67%

5.00%

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

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

10,123,922 364,000 13,985,493 3,833,950 20,781,289 1,013,800 2,540,938 50,000 52,693,392

3,651,106 129,416 5,108,678 2,907,062 363,116 445,228 2,052,184 — 14,656,790

6,472,816 234,584 8,876,815 926,888 20,418,173 568,572 488,754 50,000 38,036,602

36.06% 35.55% 36.53% 75.82% 1.75% 43.92% 80.76% 0.00% 27.82%

-5.61% -6.12% -5.14% 34.15% -39.92% 2.25% 39.09% -41.67% -13.85%

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

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

947,357 1,401,988 34,900 2,384,245

290,219 (1,958,012) 18,200 (1,649,593)

144.16% 41.73% 208.98% 59.11%

102.49% 0.06% 167.31% 17.44%

Income (Loss) Before Transfers

(2,975,265)

(15,706,554)

3,106,817

18,813,371

-19.78%

-61.45%

(2,990,770) — —

(1,447,775) — —

(1,542,995) — —

48.41% 0.00% 0.00%

6.74% -41.67% -41.67%

(2,990,770)

(1,447,775)

(1,542,995)

48.41%

6.74%

(5,966,035)

(18,697,324)

1,659,042

20,356,366

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

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

51,219,649 — 52,878,691

Revenue Risk Capital Reserve Expense Risk Working Capital Targeted Reserve Level

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

Total Non-Restricted Resources Available

38,478,691

Water - Open Capital Projects As of November 30, 2023 PROJECT 400708 400904 401003 401301 401402 401505 401506 401601 401602 401605 401608 401703 401704 401802 401804 401808 401818 401821 401822 402002 402004 402007 402008 402009 402010 402011 402012 402101 402102 402103 402104 402105 402106 402107 402108 402201 402203 402207 402301 402302 402303 402401 402402 402403 9749 9952

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

ORIGINAL BUDGET NET BUDGET AMENDMENTS 1,000,000.00 273,113.14 674,000.00 500,000.00 1,462,326.00 311,672.57 500,000.00 (24,500.00) 244,781.00 106,569.52 190,325.00 459,824.48 10,020.00 3,919,760.18 200,000.00 (49,699.58) 250,087.60 97,292.00 230,967.00 156,300.00 91,000.00 240,166.00 (16,042.60) 81,218.73 1,150,000.00 1,000,000.00 188,790.00 103,132.50 120,100.00 250,000.00 361,105.00 436,013.00 86,890.00 350,000.00 89,229.50 983,910.00 1,714,358.50 340,523.00 (19,500.00) 350,000.00 200,000.00 9,034.80 250,000.00 400,000.00 500,000.00 350,000.00 200,000.00 5,000,000.00 3,176,870.47 454,706.39 8,050,000.00 20,904,344.20

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

Budget Less Expenditures Less Encumbrances Total Available

ENCUMBRANCES 68,518.14 1,176,492.84 2,811.00 3,446,930.72 13,455.30 240,949.98 44,728.00 378,088.80 79,663.39 63,224.50 376,911.20 106,520.00 333,308.00 784,898.10 71,103.04 7,187,603.01

ACTUALS 2,595.00 55,415.16 104,707.81 4,953.00 88,246.52 445,108.11 1,134.00 277,445.50 97.69 979,702.79

AVAILABLE BUDGET 1,202,000.00 674,000.00 730,418.00 308,861.57 475,500.00 244,781.00 106,569.52 190,325.00 459,824.48 10,020.00 368,121.65 200,000.00 (49,699.58) 250,087.60 97,292.00 230,967.00 156,300.00 91,000.00 240,166.00 (34,450.90) 81,218.73 1,150,000.00 1,000,000.00 188,790.00 103,132.50 120,100.00 250,000.00 31,908.50 436,013.00 42,162.00 (28,088.80) 89,229.50 459,138.50 1,650,000.00 340,523.00 (19,500.00) (26,911.20) 200,000.00 9,034.80 143,480.00 400,000.00 500,000.00 16,692.00 200,000.00 7,114,526.87 383,505.66 20,787,038.40

Current Year Budget 20,781,289.40 363,116.00 20,418,173.40

Prior Year Budget (Enc Roll) 8,173,054.80 979,702.79 6,824,487.01 368,865.00

Total 28,954,344.20 979,702.79 7,187,603.01 20,787,038.40

CITY OF INDEPENDENCE, MISSOURI Budgetary Comparison Schedule Sanitary Sewer For the period ended November 30, 2023

Budgeted Amounts Original Amended Operating revenues: Charges for Services Penalties

Actual Amounts (Budget Basis)

Variance with Amended Budget

Percent Actual 41.67% of Year

Percent From Budget

35,546,430 200,000

15,355,271 152,384

(20,191,159) (47,616)

43.20% 76.19%

1.53% 34.52%

35,746,430

15,507,655

(20,238,775)

43.38%

1.71%

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

6,988,726 348,000 15,920,944 1,485,540 17,274,356 402,060 6,242,978 —

2,517,702 149,694 5,002,812 584,104 559,296 283,855 4,285,209 —

4,471,024 198,306 10,918,132 901,436 16,715,060 118,205 1,957,769 —

36.03% 43.02% 31.42% 39.32% 3.24% 70.60% 68.64% 0.00%

-5.64% 1.35% -10.25% -2.35% -38.43% 28.93% 26.97% -41.67%

Total Operating Expenses

37,718,248

48,662,604

13,382,672

35,279,932

27.50%

-14.17%

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

326,000 7,900 333,900

623,089 7,275 630,364

297,089 (625) 296,464

191.13% 92.09% 188.79%

149.46% 50.42% 147.12%

Income (Loss) Before Transfers

(1,637,918)

(12,582,274)

2,755,347

15,337,621

-21.90%

-63.57%

(3,596,612) 10,000 —

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

(1,524,718) 10,000 (293)

(2,071,894) — (2,129,707)

42.39% 100.00% 0.01%

0.72% 58.33% -41.66%

(3,586,612)

(5,716,612)

(1,515,011)

(4,201,601)

26.50%

-15.17%

(5,224,530)

(18,298,886)

1,240,336

19,539,222

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

33,820,216 — 35,060,552

Revenue Risk Capital Reserve Expense Risk Working Capital Targeted Reserve Level

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

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

Total Non-Restricted Resources Available

22,360,552

Sanitary Sewer - Open Capital Projects As of November 30, 2023 PROJECT 301201 301202 301603 301701 301706 301804 301806 302002 302004 302005 302006 302007 302008 302101 302102 302103 302104 302105 302201 302202 302203 302204 302205 302206 302301 302401 302402 302403 9757

PROJECT TITLE BURR OAK EAST CRACKERNECK-VAN HOOK SEWER RCTP FACILITIES ROOF, CEILING SCADA UPGRADE TREATMENT FACILITY IMPROVEMENT ROCK CREEK EFFLUENT STRUCTURE Neighborhood Improvements 2018-19 Arlington Improvements Neighborhood Projects 2019-20 Biosolids Handling Raw Pumps & Screening Electrical Substation Rehab RCTP Fence Sanitation Sewer Evaluation Survey Raymond Harkless Mills San Imp Pump Station Imp & Maintenance Polymer System Relocation Piping Rehabilitation Upper Adair Interceptor Crackerneck Creek Slope Rehab Sanitary Sewer Main Reloc from Stre RCTP - Septic Pumper Clarifier Rehabilitation Railing Safety RCPS & SCPS Sludge Thickening Process Improve Cost of Service Study Grit Removal Improvements-RCPS Pressure Cleaning Truck TRENCHLESS TECHNOLOGY

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

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

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

ENCUMBRANCES 4,682.20 18,207.62 29,351.00 14,332.50 184,264.50 259,863.27 18,646.70 196,773.45 726,121.24

Current Year Budget Budget $ 17,274,356.23 Less Expenditures 186,393.00 Less Encumbrances 372,902.80 Total Available $ 16,715,060.43

ACTUALS 7,378.84 152,745.79 176,019.79 40,884.30 27,637.24 162,980.05 567,646.01

AVAILABLE BUDGET 1,035,327.15 529,163.59 170,925.00 77,507.78 151,940.21 321,449.93 100,000.00 2,022,726.72 991,019.78 579,279.41 129,339.00 36,015.56 106,982.83 200,000.00 718,240.98 100,000.00 571,601.19 439,715.71 1,969,393.72 700,000.00 300,000.00 2,989,668.62 14,083.09 600,000.00 100,000.00 750,000.00 250,000.00 760,680.16 16,715,060.43

Prior Year Budget (Enc Roll) 734,471.45 381,253.01 353,218.44 -

Total 18,008,827.68 567,646.01 726,121.24 16,715,060.43

CITY OF INDEPENDENCE, MISSOURI Budgetary Comparison Schedule Events Center Debt Service For the period ended November 30, 2023

Actual Amounts (Budget Basis)

Budgeted Amounts Original Operating revenues: Charges for Services Miscellaneous

Amended

Variance with Amended Budget

Percent Actual 41.67% of Year

Percent From Budget

— —

0.00% 0.00%

-41.67% -41.67%

—

0.00%

-41.67%

— — — 3,062,526 5,789,100 —

— — — 9,263,688 5,789,100 —

— 1 — 1,755,893 995,039 —

— (1) — 7,507,795 4,794,061 —

0.00% 0.00% 0.00% 18.95% 17.19% 0.00%

-41.67% -41.67% -41.67% -22.72% -24.48% -41.67%

Total Operating Expenses

8,851,626

15,052,788

2,750,933

12,301,855

18.28%

-23.39%

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

50,000 — 2,400,000 2,450,000

191,707 3,077 1,017,139 1,211,923

141,707 3,077 (1,382,861) (1,238,077)

383.41% 0.00% 42.38% 49.47%

341.74% -41.67% 0.71% 7.80%

Income (Loss) Before Transfers

(6,401,626)

(12,602,788)

(1,539,010)

11,063,778

12.21%

-29.46%

— — —

— 992,682 —

— (992,682) —

0.00% 0.00% 0.00%

-41.67% -41.67% -41.67%

—

992,682

(992,682)

0.00%

-41.67%

(6,401,626)

(12,602,788)

(546,328)

12,056,460

Total operating revenues Operating Expenses:

Personnel Services Other Services Supplies Capital Outlay Debt Service Other Expenses

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

(1,728,480) — — (2,274,808)

CITY OF INDEPENDENCE, MISSOURI Budgetary Comparison Schedule Central Garage For the period ended November 30, 2023

Budgeted Amounts Original Amended Operating revenues: Charges for Services Miscellaneous

Actual Amounts (Budget Basis)

Variance with Amended Budget

Percent Actual 41.67% of Year

Percent From Budget

2,804,471 128,700

1,234,794 8,390

(1,569,677) (120,310)

44.03% 6.52%

2.36% -35.15%

2,933,171

1,243,184

(1,689,987)

42.38%

0.71%

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

298,825 13,353 663,982 1,069,424 — —

558,721 38,647 152,241 170,876 2,000 —

34.85% 25.68% 81.35% 86.22% 0.00% 0.00%

-6.82% -15.99% 39.68% 44.55% -41.67% -41.67%

Total Operating Expenses

2,968,069

2,045,584

922,485

68.92%

27.25%

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

7,500 281,000 288,500

15,042 20,494 35,536

7,542 (260,506) (252,964)

200.56% 7.29% 12.32%

158.89% -34.38% -29.35%

Income (Loss) Before Transfers

253,602

(766,864)

(1,020,466)

-302.39%

-344.06%

— — —

0.00% 0.00% 0.00%

-41.67% -41.67% -41.67%

—

0.00%

-41.67%

253,602

(766,864)

(1,020,466)

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

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

Unassigned Fund Balance at Beginning of Year Cancellation of Prior Year Encumbrances Change in Other Fund Balance Components During the Year GAAP Components - OPEB and LAGERS Year-end investment market value adjustment Ending Unassigned Fund Balance Non-GAAP Basis, 11/30/23

(1,008,280) 45,194 (4,624) 1,806,028 — 71,454

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

962,747 — 1,034,201

CITY OF INDEPENDENCE, MISSOURI Budgetary Comparison Schedule Staywell Health Care For the period ended November 30, 2023

Budgeted Amounts Original Amended Operating revenues: Charges for Services Miscellaneous

Actual Amounts (Budget Basis)

Variance with Amended Budget

Percent Actual 41.67% of Year

Percent From Budget

20,534,900 —

8,568,671 —

(11,966,229) —

41.73% 0.00%

0.06% -41.67%

20,534,900

8,568,671

(11,966,229)

41.73%

0.06%

740,500 24,460,900 — — —

275,600 9,076,132 — — —

464,900 15,384,768 — — —

37.22% 37.10% 0.00% 0.00% 0.00%

-4.45% -4.57% -41.67% -41.67% -41.67%

Total Operating Expenses

25,201,400

9,351,732

15,849,668

37.11%

-4.56%

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

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

110,347 468,399 578,746

(9,653) (768,201) (777,854)

91.96% 37.88% 42.66%

50.29% -3.79% 0.99%

Income (Loss) Before Transfers

(3,309,900)

(204,315)

3,105,585

6.17%

-35.50%

Transfers In - American Rescue Plan Transfers Out

— —

0.00% 0.00%

-41.67% -41.67%

Total Transfers

—

0.00%

-41.67%

(3,309,900)

(204,315)

3,105,585

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

Change In Net Position (Budget Basis)

Unassigned Fund Balance at Beginning of Year Cancellation of Prior Year Encumbrances Change in Other Fund Balance Components During the Year Ending Unassigned Fund Balance Non-GAAP Basis, 11/30/23

3,747,925 — — 3,543,610

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

90,000 — 3,633,610

CITY OF INDEPENDENCE, MISSOURI Budgetary Comparison Schedule Workers' Compensation For the period ended November 30, 2023

Budgeted Amounts Original Amended Operating revenues: Charges for Services Miscellaneous

Actual Amounts (Budget Basis)

Variance with Amended Budget

Percent Actual 41.67% of Year

Percent From Budget

4,450,900 —

1,589,167 —

(2,861,733) —

35.70% 0.00%

-5.97% -41.67%

4,450,900

1,589,167

(2,861,733)

35.70%

-5.97%

— 4,748,001 — — —

3,562 1,520,021 — — —

(3,562) 3,227,980 — — —

0.00% 32.01% 0.00% 0.00% 0.00%

-41.67% -9.66% -41.67% -41.67% -41.67%

Total Operating Expenses

4,748,001

1,523,583

3,224,418

32.09%

-9.58%

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

10,000 — 10,000

96,209 — 96,209

86,209 — 86,209

962.09% 0.00% 962.09%

920.42% -41.67% 920.42%

Income (Loss) Before Transfers

(287,101)

161,793

448,894

-56.35%

-98.02%

— —

0.00% 0.00%

-41.67% -41.67%

—

0.00%

-41.67%

(287,101)

161,793

448,894

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

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

Unassigned Fund Balance at Beginning of Year Cancellation of Prior Year Encumbrances Change in Other Fund Balance Components During the Year Year-end investment market value adjustment Ending Unassigned Fund Balance Non-GAAP Basis, 11/30/23

(5,756,320) — — — (5,594,527)

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

88,372 — (5,506,155)

CITY OF INDEPENDENCE, MISSOURI Budgetary Comparison Schedule Risk Management For the period ended November 30, 2023

Budgeted Amounts Original Amended Operating revenues: Charges for Services Miscellaneous

Actual Amounts (Budget Basis)

Variance with Amended Budget

Percent Actual 41.67% of Year

Percent From Budget

3,196,000 —

1,226,792 —

(1,969,208) —

38.39% 0.00%

-3.28% -41.67%

3,196,000

1,226,792

(1,969,208)

38.39%

-3.28%

— 3,355,559 — — —

3,562 2,056,439 — — —

(3,562) 1,299,120 — — —

0.00% 61.28% 0.00% 0.00% 0.00%

-41.67% 19.61% -41.67% -41.67% -41.67%

Total Operating Expenses

3,355,559

2,060,001

1,295,558

61.39%

19.72%

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

23,000 — 23,000

24,267 258 24,525

1,267 258 1,525

105.51% 0.00% 106.63%

63.84% -41.67% 64.96%

Income (Loss) Before Transfers

(136,559)

(808,684)

(672,125)

592.19%

550.52%

— — —

0.00% 0.00% 0.00%

-41.67% -41.67% -41.67%

—

0.00%

-41.67%

(136,559)

(808,684)

(672,125)

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

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

2,049,143 — — — 1,240,459

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

66,293 — 1,306,752

CITY OF INDEPENDENCE, MISSOURI Budgetary Comparison Schedule Finance & Support Services For the period ended November 30, 2023

Budgeted Amounts Original Amended Operating revenues: Charges for Services Miscellaneous

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

Actual Amounts (Budget Basis)

Variance with Amended Budget

Percent Actual 41.67% of Year

Percent From Budget

11,709,004 —

4,852,284 —

(6,856,720) —

41.44% 0.00%

-0.23% -41.67%

11,709,004

4,852,284

(6,856,720)

41.44%

-0.23%

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

2,236,930 79,001 2,822,984 21,398 51,866 —

3,702,566 90,999 1,822,119 22,952 1,205,968 —

37.66% 46.47% 60.77% 48.25% 4.12% 0.00%

-4.01% 4.80% 19.10% 6.58% -37.55% -41.67%

12,056,783

5,212,179

6,844,604

43.23%

1.56%

— — —

— 6,586 6,586

0.00% 0.00% 0.00%

-41.67% -41.67% -41.67%

(347,779)

(353,309)

(5,530)

101.59%

59.92%

— — —

0.00% 0.00% 0.00%

-41.67% -41.67% -41.67%

—

0.00%

-41.67%

(347,779)

(353,309)

(5,530)

Unassigned Fund Balance at Beginning of Year Cancellation of Prior Year Encumbrances Change in Other Fund Balance Components During the Year GAAP Components - OPEB and LAGERS Ending Unassigned Fund Balance Non-GAAP Basis, 11/30/23

(2,040,870) 1,520 (1,956) 2,838,368 443,753

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

637,097 190,266 1,271,116

CITY OF INDEPENDENCE, MISSOURI Budgetary Comparison Schedule Debt Service - Neighborhood Improvement Districts For the period ended November 30, 2023

Actual Amounts (Budget Basis)

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

Variance with Final Budget

Percent Actual 41.67% of Year

Percent From Budget

9,289 2,000 —

868 2,655 —

(8,421) 655 —

9.34% 132.75% 0.00%

-32.33% 91.08% -41.67%

11,289

3,523

(7,766)

31.21%

-10.46%

— 14,705

32 352

(32) 14,353

0.00% 2.39%

-41.67% -39.28%

14,705

384

14,321

2.61%

-39.06%

Other Financing Uses: Transfers Out/Capital Outlay

—

0.00%

-41.67%

Total Other Financing Uses

—

0.00%

-41.67%

14,705

384

14,321

2.61%

-39.06%

(3,416)

3,139

6,555

Total Revenues

Expenditures: General Government Debt Service Total Expenditures

Total expenditures and other financing uses

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

Unassigned Fund Balance at Beginning of Year

109,779

Cancellation of Prior Year Encumbrances Change in Other Fund Balance Components During the Year Year-End Investment Market Value Adjustment Ending Unassigned Fund Balance, 11/30/23

— — — 112,918

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

— — 112,918

CITY OF INDEPENDENCE, MISSOURI Budgetary Comparison Schedule Street Improvements Capital Project Fund For the period ended November 30, 2023

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

Actual Amounts (Budget Basis)

Variance with Final Budget

Percent Actual 41.67% of Year

Percent From Budget

— — — —

196 1,261 11,484 —

0.00% 0.00% 0.00% 0.00%

-41.67% -41.67% -41.67% -41.67%

—

12,941

0.00%

-41.67%

— —

36,552 — 36,552

0.00% 0.00%

-41.67% -41.67%

—

49,493

0.00%

-41.67%

— — —

— — 80,302

10 — 39,772

(10) — 40,530

0.00% 0.00% 49.53%

-41.67% -41.67% 7.86%

—

80,302

39,782

40,520

49.54%

7.87%

Other Financing Uses: Transfers Out/Capital Outlay

—

0.00%

-41.67%

Total Other Financing Uses

—

0.00%

-41.67%

—

80,302

39,782

40,520

49.54%

7.87%

—

(80,302)

9,711

90,013

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

Total Expenditures and Other Financing Uses

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

Unassigned Fund Balance at Beginning of Year

(867,534)

Cancellation of Prior Year Encumbrances Change to Prior Year Expenditure Year-End Investment Market Value Adjustment Ending Unassigned Fund Balance, 11/30/23

— — — (857,823)

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

24,031 898,992 65,200

CITY OF INDEPENDENCE, MISSOURI Budgetary Comparison Schedule Revolving Public Improvements Capital Project Fund For the period ended November 30, 2023

Actual Amounts (Budget Basis)

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

Variance with Final Budget

Percent Actual 41.67% of Year

Percent From Budget

— — —

— 376 —

0.00% 0.00% 0.00%

-41.67% -41.67% -41.67%

—

376

0.00%

-41.67%

— — —

3 — —

(3) — —

0.00% 0.00% 0.00%

-41.67% -41.67% -41.67%

—

(3)

0.00%

-41.67%

Other Financing Uses: Transfers Out/Capital Outlay

—

0.00%

-41.67%

Total Other Financing Uses

—

0.00%

-41.67%

—

(3)

0.00%

-41.67%

—

373

Total Revenues

Expenditures: Public Works Culture and Recreation Capital Outlay Total Expenditures

Total Expenditures and Other Financing Uses

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

Unassigned Fund Balance at Beginning of Year

21,617

Cancellation of Prior Year Encumbrances Change in Other Fund Balance Components During the Year Year-End Investment Market Value Adjustment Ending Unassigned Fund Balance, 11/30/23

— — — 21,990

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

— — 21,990

CITY OF INDEPENDENCE, MISSOURI Budgetary Comparison Schedule Buildings and Other Improvements Capital Project Fund For the period ended November 30, 2023

Actual Amounts (Budget Basis)

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

Variance with Final Budget

Percent Actual 41.67% of Year

Percent From Budget

— — — —

0.00% 0.00% 0.00% 0.00%

-41.67% -41.67% -41.67% -41.67%

Total revenues

—

0.00%

-41.67%

Other Financing Sources: Transfers from In bond issuance Proceeds

—

2,650,000 —

1,172 —

(2,648,828) —

0.04%

-41.63%

—

2,650,000

1,172

(2,648,828)

0.04%

-41.63%

—

2,650,000

1,172

(2,648,828)

0.04%

-41.63%

— — —

— — 2,837,726

— — —

— — 2,837,726

0.00% 0.00% 0.00%

-41.67% -41.67% -41.67%

—

2,837,726

—

2,837,726

0.00%

-41.67%

Other Financing Uses: Transfers Out/Capital Outlay

—

0.00%

-41.67%

Total Other Financing Uses

—

0.00%

-41.67%

—

2,837,726

—

2,837,726

0.00%

-41.67%

—

(187,726)

1,172

188,898

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

Total expenditures and other financing uses

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

Unassigned Fund Balance at Beginning of Year

(35,725)

Cancellation of Prior Year Encumbrances Change in Other Fund Balance Components During the Year Year-End Investment Market Value Adjustment Ending Unassigned Fund Balance, 11/30/23

— — — (34,553)

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

— 33,198 (1,355)

CITY OF INDEPENDENCE, MISSOURI Budgetary Comparison Schedule Storm Drainage Capital Project Fund For the period ended November 30, 2023

Actual Amounts (Budget Basis)

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

Variance with Final Budget

Percent Actual 41.67% of Year

Percent From Budget

— — —

0.00% 0.00% 0.00%

-41.67% -41.67% -41.67%

—

0.00%

-41.67%

— — —

0.00% 0.00% 0.00%

-41.67% -41.67% -41.67%

—

0.00%

-41.67%

Other Financing Uses: Transfers Out/Capital Outlay

—

0.00%

-41.67%

Total Other Financing Uses

—

0.00%

-41.67%

—

0.00%

-41.67%

—

Total revenues

Expenditures: Public Works Culture and Recreation Capital Outlay Total Expenditures

Total expenditures and other financing uses

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

Unassigned Fund Balance at Beginning of Year

(16,155)

Cancellation of Prior Year Encumbrances Change in Other Fund Balance Components During the Year Ending Unassigned Fund Balance, 11/30/23

— — (16,155)

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

— — (16,155)

CITY OF INDEPENDENCE, MISSOURI Budgetary Comparison Schedule Park Improvements Capital Project Fund For the period ended November 30, 2023

Actual Amounts (Budget Basis)

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

Variance with Final Budget

Percent Actual 41.67% of Year

Percent From Budget

— — —

— 563 —

0.00% 0.00% 0.00%

-41.67% -41.67% -41.67%

—

563

0.00%

-41.67%

— — —

5 — —

(5) — —

0.00% 0.00% 0.00%

-41.67% -41.67% -41.67%

—

(5)

0.00%

-41.67%

Other Financing Uses: Transfers Out/Capital Outlay

—

0.00%

-41.67%

Total Other Financing Uses

—

0.00%

-41.67%

—

(5)

0.00%

-41.67%

—

558

Total revenues

Expenditures: Public Works Culture and Recreation Capital Outlay Total Expenditures

Total expenditures and other financing uses

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

Unassigned Fund Balance at Beginning of Year

31,485

Cancellation of Prior Year Encumbrances Change in Other Fund Balance Components During the Year Year-End Investment Market Value Adjustment Ending Unassigned Fund Balance, 11/30/23

— — — 32,043

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

— — 32,043

CITY OF INDEPENDENCE, MISSOURI Budgetary Comparison Schedule Independence Events Center CID For the period ended November 30, 2023

Budgeted Amounts Original Amended Revenues: Sales Taxes Investment Income

Actual Amounts (Budget Basis)

Variance with Final Budget

Percent Actual 41.67% of Year

Percent From Budget

8,295,957 400,000

2,905,118 220,580

(5,390,839) (179,420)

35.02% 55.15%

-6.65% 13.48%

8,695,957

3,125,698

(5,570,259)

35.94%

-5.73%

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

58,102 — 2,160 5,650 3,872 200,000 — 50,000

107,817 122,288 17,840 — 5,128 20,965 — (50,000)

35.02% 0.00% 10.80% 100.00% 43.02% 90.51% 0.00% 0.00%

-6.65% -41.67% -30.87% 58.33% 1.35% 48.84% -41.67% -41.67%

543,822

319,784

224,038

58.80%

17.13%

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

1,175,000 4,604,093 3,212,526 —

15,573 1,001,566 992,682 —

1,159,427 3,602,527 2,219,844 —

1.33% 21.75% 30.90% 0.00%

-40.34% -19.92% -10.77% -41.67%

Total Other Financing Uses

8,991,619

2,009,821

6,981,798

22.35%

-19.32%

(839,484)

796,093

1,635,577

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

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

Unassigned Fund Balance at Beginning of Year

11,114,576

Cancellation of Prior Year Encumbrances Change in Other Fund Balance Components During the Year Unassigned Ending Fund Balance, 11/30/23

— — 11,910,669

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

5,650 5,795

Total Fund Balance

11,922,114

CITY OF INDEPENDENCE, MISSOURI Budgetary Comparison Schedule Crackerneck Creek TDD For the period ended November 30, 2023

Budgeted Amounts Original Amended Revenues: Sales taxes Investment income

Actual Amounts (Budget Basis)

Variance with Final Budget

Percent Actual 41.67% of Year

Percent From Budget

622,409 5,000

191,243 3,015

(431,166) (1,985)

30.73% 60.30%

-10.94% 18.63%

627,409

194,258

(433,151)

30.96%

-10.71%

12,448 2,500 1,250 5,650 650 — — —

3,825 — 1,250 5,650 177 — — —

8,623 2,500 — — 473 — — —

30.73% 0.00% 100.00% 100.00% 27.23% 0.00% 0.00% 0.00%

-10.94% -41.67% 58.33% 58.33% -14.44% -41.67% -41.67% -41.67%

22,498

10,902

11,596

48.46%

6.79%

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

311,204 315,000

95,621 87,000

215,583 228,000

30.73% 27.62%

-10.94% -14.05%

Total other financing uses

626,204

182,621

443,583

29.16%

-12.51%

1,231,115

735

(1,230,380)

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

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

Unassigned Fund Balance at Beginning of Year

38,755

Cancellation of Prior Year Encumbrances Change in Other Fund Balance Components During the Year Unassigned Ending Fund Balance, 11/30/23

— (239) 39,251

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

5,650 — 8,100 53,001

CITY OF INDEPENDENCE, MISSOURI Budgetary Comparison Schedule Tax Increment Financing Summary For the Period Ended November 30, 2023

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

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

Actual Amounts (Budget Basis)

Variance with Final Budget

Percent Actual 41.67% of Year

Percent From Budget

— — —

9,201,620 217,682 72,603

9,201,620 101,542 188,645

0.00% 0.00% 0.00%

-41.67% -41.67% -41.67%

—

9,491,905

9,491,807

0.00%

-41.67%

— —

102,573 — 102,573

0.00% 0.00%

-41.67% -41.67%

—

9,594,478

9,594,380

0.00%

-41.67%

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

—

111,719

(110,891)

0.00%

-41.67%

6,585,000 4,161,150 —

217,972 2,255,455 —

6,367,028 1,905,695 —

3.31% 54.20% 0.00%

-38.36% 12.53% -41.67%

Total Expenditures

10,746,150

2,585,146

8,161,832

24.06%

-17.61%

— — — —

— — — 15,573

— — — (15,573)

0.00% 0.00% 0.00% 0.00%

-41.67% -41.67% -41.67% -41.67%

—

15,573

(15,573)

0.00%

-41.67%

10,746,150

2,600,719

8,146,259

24.20%

-17.47%

(10,746,150)

6,993,759

17,739,909

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

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

Unassigned Fund Balance at Beginning of Year

14,371,073

Cancellation of Prior Year Encumbrances Change in Other Fund Balance Components During the Year Year-End Investment Market Value Adjustment Unassigned Ending Fund Balance, 11/30/23

— — — 21,364,832

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

— — 10,360,270 31,725,102

CITY OF INDEPENDENCE, MISSOURI Budgetary Comparison Schedule Santa Fe TIF For the Period Ended November 30, 2023

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

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

Actual Amounts (Budget Basis)

Variance with Final Budget

Percent Actual 41.67% of Year

Percent From Budget

— — —

46,529 80 54,184

0.00% 0.00% 0.00%

-41.67% -41.67% -41.67%

—

100,793

0.00%

-41.67%

— —

0.00% 0.00%

-41.67% -41.67%

—

100,793

0.00%

-41.67%

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

—

(1)

0.00%

-41.67%

215,000 314,000 —

105,000 157,806 —

110,000 156,194 —

48.84% 50.26% 0.00%

7.17% 8.59% -41.67%

Total Expenditures

529,000

262,807

266,193

49.68%

8.01%

— — — —

0.00% 0.00% 0.00% 0.00%

-41.67% -41.67% -41.67% -41.67%

—

0.00%

-41.67%

529,000

262,807

266,193

49.68%

8.01%

(529,000)

(162,014)

366,986

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

Unassigned Fund Balance at Beginning of Year

11,698

Cancellation of Prior Year Encumbrances Change in Other Fund Balance Components During the Year Year-End Investment Market Value Adjustment Unassigned Ending Fund Balance, 11/30/23

— — — (150,316)

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

— — 500,909 350,593

CITY OF INDEPENDENCE, MISSOURI Budgetary Comparison Schedule Eastland TIF For the Period Ended November 30, 2023

Actual Amounts (Budget Basis)

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

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

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

Variance with Final Budget

Percent Actual 41.67% of Year

Percent From Budget

— — —

0.00% 0.00% 0.00%

-41.67% -41.67% -41.67%

—

0.00%

-41.67%

— —

0.00% 0.00%

-41.67% -41.67%

—

0.00%

-41.67%

—

0.00%

-41.67%

— — —

0.00% 0.00% 0.00%

-41.67% -41.67% -41.67%

—

0.00%

-41.67%

— — — —

0.00% 0.00% 0.00% 0.00%

-41.67% -41.67% -41.67% -41.67%

—

0.00%

-41.67%

—

0.00%

-41.67%

—

Unassigned Fund Balance at Beginning of Year

31,195

Cancellation of Prior Year Encumbrances Change in Other Fund Balance Components During the Year Year-End Investment Market Value Adjustment Unassigned Ending Fund Balance, 11/30/23

— — — 31,195

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

— — — 31,195

CITY OF INDEPENDENCE, MISSOURI Budgetary Comparison Schedule North Independence TIF For the Period Ended November 30, 2023

Actual Amounts (Budget Basis)

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

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

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

Variance with Final Budget

Percent Actual 41.67% of Year

Percent From Budget

— — —

0.00% 0.00% 0.00%

-41.67% -41.67% -41.67%

—

0.00%

-41.67%

—

0.00%

-41.67%

— — —

— 621 —

— (621) —

0.00% 0.00% 0.00%

-41.67% -41.67% -41.67%

—

621

(621)

0.00%

-41.67%

— — — — — — —

— — — — — — 621

— — — — — — (621)

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

-41.67% -41.67% -41.67% -41.67% -41.67% -41.67% -41.67%

—

(621)

Unassigned Fund Balance at Beginning of Year

621

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

— —

Unassigned Ending Fund Balance, 11/30/23

—

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

— — — —

CITY OF INDEPENDENCE, MISSOURI Budgetary Comparison Schedule Crackerneck Creek TIF For the Period Ended November 30, 2023

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

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

Actual Amounts (Budget Basis)

Variance with Final Budget

Percent Actual 41.67% of Year

Percent From Budget

— — —

959,494 59,525 134,461

0.00% 0.00% 0.00%

-41.67% -41.67% -41.67%

—

1,153,480

0.00%

-41.67%

— —

87,000 — 87,000

0.00% 0.00%

-41.67% -41.67%

—

1,240,480

0.00%

-41.67%

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

—

4,755

(4,755)

0.00%

-41.67%

3,900,000 3,183,950 —

— 1,591,956 —

3,900,000 1,591,994 —

0.00% 50.00% 0.00%

-41.67% 8.33% -41.67%

Total Expenditures

7,083,950

1,596,711

5,487,239

22.54%

-19.13%

— — — —

0.00% 0.00% 0.00% 0.00%

-41.67% -41.67% -41.67% -41.67%

—

0.00%

-41.67%

7,083,950

1,596,711

5,487,239

22.54%

-19.13%

(7,083,950)

(356,231)

6,727,719

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

Unassigned Fund Balance at Beginning of Year

4,493,608

Cancellation of Prior Year Encumbrances Change in Other Fund Balance Components During the Year Year-End Investment Market Value Adjustment Unassigned Ending Fund Balance, 11/30/23

— — — 4,137,377

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

— — 6,426,875 10,564,252

CITY OF INDEPENDENCE, MISSOURI Budgetary Comparison Schedule Old Landfill TIF For the Period Ended November 30, 2023

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

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

Actual Amounts (Budget Basis)

Variance with Final Budget

Percent Actual 41.67% of Year

Percent From Budget

— — —

768,788 19 —

0.00% 0.00% 0.00%

-41.67% -41.67% -41.67%

—

768,807

0.00%

-41.67%

—

0.00%

-41.67%

— — —

0.00% 0.00% 0.00%

-41.67% -41.67% -41.67%

—

0.00%

-41.67%

— — — —

0.00% 0.00% 0.00% 0.00%

-41.67% -41.67% -41.67% -41.67%

—

0.00%

-41.67%

—

0.00%

-41.67%

—

768,807

Unassigned Fund Balance at Beginning of Year

5,329

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

— —

Unassigned Ending Fund Balance, 11/30/23

774,136

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

— — — 774,136

CITY OF INDEPENDENCE, MISSOURI Budgetary Comparison Schedule Trinity TIF For the Period Ended November 30, 2023

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

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

Actual Amounts (Budget Basis)

Variance with Final Budget

Percent Actual 41.67% of Year

Percent From Budget

— — —

526,293 503 —

0.00% 0.00% 0.00%

-41.67% -41.67% -41.67%

—

526,796

0.00%

-41.67%

— —

11,591 — 11,591

0.00% 0.00%

-41.67% -41.67%

—

538,387

0.00%

-41.67%

—

(4)

0.00%

-41.67%

— — —

50,528 18,972 —

(50,528) (18,972) —

0.00% 0.00% 0.00%

-41.67% -41.67% -41.67%

—

69,504

(69,504)

0.00%

-41.67%

— — — —

— — — 11,591

— — — (11,591)

0.00% 0.00% 0.00% 0.00%

-41.67% -41.67% -41.67% -41.67%

—

11,591

(11,591)

0.00%

-41.67%

—

81,095

(81,095)

0.00%

-41.67%

—

457,292

Unassigned Fund Balance at Beginning of Year

57,721

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

— —

Unassigned Ending Fund Balance, 11/30/23

515,013

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

— — — 515,013

CITY OF INDEPENDENCE, MISSOURI Budgetary Comparison Schedule HCA TIF For the Period Ended November 30, 2023

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

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

Actual Amounts (Budget Basis)

Variance with Final Budget

Percent Actual 41.67% of Year

Percent From Budget

— — —

4,220,734 17,329 —

0.00% 0.00% 0.00%

-41.67% -41.67% -41.67%

—

4,238,063

0.00%

-41.67%

— —

3,982 — 3,982

0.00% 0.00%

-41.67% -41.67%

—

4,242,045

0.00%

-41.67%

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

—

5,704

(5,704)

0.00%

-41.67%

2,470,000 663,200 —

— 331,600 —

2,470,000 331,600 —

0.00% 50.00% 0.00%

-41.67% 8.33% -41.67%

Total Expenditures

3,133,200

337,304

2,795,896

10.77%

-30.90%

— — — —

— — — 3,982

— — — (3,982)

0.00% 0.00% 0.00% 0.00%

-41.67% -41.67% -41.67% -41.67%

—

3,982

(3,982)

0.00%

-41.67%

3,133,200

341,286

2,791,914

10.89%

-30.78%

(3,133,200)

3,900,759

7,033,959

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

Unassigned Fund Balance at Beginning of Year

1,142,872

Cancellation of Prior Year Encumbrances Change in Other Fund Balance Components During the Year Year-End Investment Market Value Adjustment Unassigned Ending Fund Balance, 11/30/23

— — — 5,043,631

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

— — 3,432,486 8,476,117

CITY OF INDEPENDENCE, MISSOURI Budgetary Comparison Schedule Cinema East TIF For the Period Ended November 30, 2023

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

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

Actual Amounts (Budget Basis)

Variance with Final Budget

Percent Actual 41.67% of Year

Percent From Budget

— — —

201,095 310 —

0.00% 0.00% 0.00%

-41.67% -41.67% -41.67%

—

201,405

0.00%

-41.67%

—

(3)

0.00%

-41.67%

— — —

— 59,000 —

— (59,000) —

0.00% 0.00% 0.00%

-41.67% -41.67% -41.67%

—

59,003

(59,003)

0.00%

-41.67%

— — — —

0.00% 0.00% 0.00% 0.00%

-41.67% -41.67% -41.67% -41.67%

—

0.00%

-41.67%

—

59,003

(59,003)

0.00%

-41.67%

—

142,402

Unassigned Fund Balance at Beginning of Year

46,374

Cancellation of Prior Year Encumbrances Change in Other Fund Balance Components During the Year Year-End Investment Market Value Adjustment Unassigned Ending Fund Balance, 11/30/23

— — — 188,776

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

— — — 188,776

CITY OF INDEPENDENCE, MISSOURI Budgetary Comparison Schedule 23rd & Noland Project 1 TIF For the Period Ended November 30, 2023

Actual Amounts (Budget Basis)

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

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

Variance with Final Budget

Percent Actual 41.67% of Year

Percent From Budget

— — —

0.00% 0.00% 0.00%

-41.67% -41.67% -41.67%

—

0.00%

-41.67%

—

0.00%

-41.67%

— — —

0.00% 0.00% 0.00%

-41.67% -41.67% -41.67%

—

0.00%

-41.67%

— — — —

0.00% 0.00% 0.00% 0.00%

-41.67% -41.67% -41.67% -41.67%

—

0.00%

-41.67%

—

0.00%

-41.67%

—

Unassigned Fund Balance at Beginning of Year

100

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

— —

Unassigned Ending Fund Balance, 11/30/23

100

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

— — — 100

CITY OF INDEPENDENCE, MISSOURI Budgetary Comparison Schedule 23rd & Noland Project 2 TIF For the Period Ended November 30, 2023

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

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

Actual Amounts (Budget Basis)

Variance with Final Budget

Percent Actual 41.67% of Year

Percent From Budget

— — —

11,595 22 —

0.00% 0.00% 0.00%

-41.67% -41.67% -41.67%

—

11,617

0.00%

-41.67%

—

0.00%

-41.67%

— — —

2,500 — —

(2,500) — —

0.00% 0.00% 0.00%

-41.67% -41.67% -41.67%

—

2,500

(2,500)

0.00%

-41.67%

— — — —

0.00% 0.00% 0.00% 0.00%

-41.67% -41.67% -41.67% -41.67%

—

0.00%

-41.67%

—

2,500

(2,500)

0.00%

-41.67%

—

9,117

Unassigned Fund Balance at Beginning of Year

(1,395)

Cancellation of Prior Year Encumbrances Change in Other Fund Balance Components During the Year Year-End Investment Market Value Adjustment Unassigned Ending Fund Balance, 11/30/23

— — — 7,722

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

— — — 7,722

CITY OF INDEPENDENCE, MISSOURI Budgetary Comparison Schedule 23rd & Noland Project 3 TIF For the Period Ended November 30, 2023

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

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

Actual Amounts (Budget Basis)

Variance with Final Budget

Percent Actual 41.67% of Year

Percent From Budget

— — —

19,026 91 —

0.00% 0.00% 0.00%

-41.67% -41.67% -41.67%

—

19,117

0.00%

-41.67%

—

(1)

0.00%

-41.67%

— — —

0.00% 0.00% 0.00%

-41.67% -41.67% -41.67%

—

(1)

0.00%

-41.67%

— — — —

0.00% 0.00% 0.00% 0.00%

-41.67% -41.67% -41.67% -41.67%

—

0.00%

-41.67%

—

(1)

0.00%

-41.67%

—

19,116

Unassigned Fund Balance at Beginning of Year

9,490

Cancellation of Prior Year Encumbrances Change in Other Fund Balance Components During the Year Year-End Investment Market Value Adjustment Unassigned Ending Fund Balance, 11/30/23

— — — 28,606

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

— — — 28,606

CITY OF INDEPENDENCE, MISSOURI Budgetary Comparison Schedule 23rd & Noland Project 4 TIF For the Period Ended November 30, 2023

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

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

Actual Amounts (Budget Basis)

Variance with Final Budget

Percent Actual 41.67% of Year

Percent From Budget

— — —

286,555 2,476 —

0.00% 0.00% 0.00%

-41.67% -41.67% -41.67%

—

289,031

0.00%

-41.67%

—

(20)

0.00%

-41.67%

— — —

0.00% 0.00% 0.00%

-41.67% -41.67% -41.67%

—

(20)

0.00%

-41.67%

— — — —

0.00% 0.00% 0.00% 0.00%

-41.67% -41.67% -41.67% -41.67%

—

0.00%

-41.67%

—

(20)

0.00%

-41.67%

—

289,011

Unassigned Fund Balance at Beginning of Year

95,116

Cancellation of Prior Year Encumbrances Change in Other Fund Balance Components During the Year Year-End Investment Market Value Adjustment Unassigned Ending Fund Balance, 11/30/23

— — — 384,127

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

— — — 384,127

CITY OF INDEPENDENCE, MISSOURI Budgetary Comparison Schedule Independence Square TIF For the Period Ended November 30, 2023

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

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

Actual Amounts (Budget Basis)

Variance with Final Budget

Percent Actual 41.67% of Year

Percent From Budget

— — —

367,493 14,711 —

0.00% 0.00% 0.00%

-41.67% -41.67% -41.67%

—

382,204

0.00%

-41.67%

—

99,926

(99,926)

0.00%

-41.67%

— — —

0.00% 0.00% 0.00%

-41.67% -41.67% -41.67%

—

99,926

(99,926)

0.00%

-41.67%

— — — —

0.00% 0.00% 0.00% 0.00%

-41.67% -41.67% -41.67% -41.67%

—

0.00%

-41.67%

—

99,926

(99,926)

0.00%

-41.67%

—

282,278

Unassigned Fund Balance at Beginning of Year

973,886

Cancellation of Prior Year Encumbrances Change in Other Fund Balance Components During the Year Year-End Investment Market Value Adjustment Unassigned Ending Fund Balance, 11/30/23

— — — 1,256,164

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

— — — 1,256,164

CITY OF INDEPENDENCE, MISSOURI Budgetary Comparison Schedule I-70 & Little Blue Parkway Project 1 TIF For the Period Ended November 30, 2023

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

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

Actual Amounts (Budget Basis)

Variance with Final Budget

Percent Actual 41.67% of Year

Percent From Budget

— — —

1,287,704 5,478 —

0.00% 0.00% 0.00%

-41.67% -41.67% -41.67%

—

1,293,182

0.00%

-41.67%

—

(45)

0.00%

-41.67%

— — —

55,466 — —

(55,466) — —

0.00% 0.00% 0.00%

-41.67% -41.67% -41.67%

—

55,511

(55,511)

0.00%

-41.67%

— — — —

0.00% 0.00% 0.00% 0.00%

-41.67% -41.67% -41.67% -41.67%

—

0.00%

-41.67%

—

55,511

(55,511)

0.00%

-41.67%

—

1,237,671

Unassigned Fund Balance at Beginning of Year

553,034

Cancellation of Prior Year Encumbrances Change in Other Fund Balance Components During the Year Year-End Investment Market Value Adjustment Unassigned Ending Fund Balance, 11/30/23

— — — 1,790,705

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

— — — 1,790,705

CITY OF INDEPENDENCE, MISSOURI Budgetary Comparison Schedule I-70 & Little Blue Parkway Project 3 TIF For the Period Ended November 30, 2023

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

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

Actual Amounts (Budget Basis)

Variance with Final Budget

Percent Actual 41.67% of Year

Percent From Budget

— — —

261,913 513 —

0.00% 0.00% 0.00%

-41.67% -41.67% -41.67%

—

262,426

0.00%

-41.67%

—

(4)

0.00%

-41.67%

— — —

4,478 — —

(4,478) — —

0.00% 0.00% 0.00%

-41.67% -41.67% -41.67%

—

4,482

(4,482)

0.00%

-41.67%

— — — —

0.00% 0.00% 0.00% 0.00%

-41.67% -41.67% -41.67% -41.67%

—

0.00%

-41.67%

—

4,482

(4,482)

0.00%

-41.67%

—

257,944

Unassigned Fund Balance at Beginning of Year

15,938

Cancellation of Prior Year Encumbrances Change in Other Fund Balance Components During the Year Year-End Investment Market Value Adjustment Unassigned Ending Fund Balance, 11/30/23

— — — 273,882

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

— — — 273,882

CITY OF INDEPENDENCE, MISSOURI Budgetary Comparison Schedule Marketplace Project 1 TIF For the Period Ended November 30, 2023

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

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

Actual Amounts (Budget Basis)

Variance with Final Budget

Percent Actual 41.67% of Year

Percent From Budget

— — —

107,867 265 —

0.00% 0.00% 0.00%

-41.67% -41.67% -41.67%

—

108,132

0.00%

-41.67%

—

(2)

0.00%

-41.67%

— — —

— 50,500 —

— (50,500) —

0.00% 0.00% 0.00%

-41.67% -41.67% -41.67%

—

50,502

(50,502)

0.00%

-41.67%

— — — —

0.00% 0.00% 0.00% 0.00%

-41.67% -41.67% -41.67% -41.67%

—

0.00%

-41.67%

—

50,502

(50,502)

0.00%

-41.67%

—

57,630

Unassigned Fund Balance at Beginning of Year

57,563

Cancellation of Prior Year Encumbrances Change in Other Fund Balance Components During the Year Year-End Investment Market Value Adjustment Unassigned Ending Fund Balance, 11/30/23

— — — 115,193

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

— — — 115,193

CITY OF INDEPENDENCE, MISSOURI Budgetary Comparison Schedule Marketplace Project 2 TIF For the Period Ended November 30, 2023

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

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

Actual Amounts (Budget Basis)

Variance with Final Budget

Percent Actual 41.67% of Year

Percent From Budget

— — —

136,534 220 —

0.00% 0.00% 0.00%

-41.67% -41.67% -41.67%

—

136,754

0.00%

-41.67%

—

426

(426)

0.00%

-41.67%

— — —

— 45,000 —

— (45,000) —

0.00% 0.00% 0.00%

-41.67% -41.67% -41.67%

—

45,426

(45,426)

0.00%

-41.67%

— — — —

0.00% 0.00% 0.00% 0.00%

-41.67% -41.67% -41.67% -41.67%

—

0.00%

-41.67%

—

45,426

(45,426)

0.00%

-41.67%

—

91,328

Unassigned Fund Balance at Beginning of Year

34,512

Cancellation of Prior Year Encumbrances Change in Other Fund Balance Components During the Year Year-End Investment Market Value Adjustment Unassigned Ending Fund Balance, 11/30/23

— — — 125,840

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

— — — 125,840

CITY OF INDEPENDENCE, MISSOURI Budgetary Comparison Schedule TIF Supplemental Appropriation Fund For the Period Ended November 30, 2023

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

Variance with Final Budget

Percent Actual 41.67% of Year

Percent From Budget

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

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

Actual Amounts (Budget Basis)

— — — — — — —

213 70,251 44,852 182,280 1,942 108 2,558

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

-41.67% -41.67% -41.67% -41.67% -41.67% -41.67% -41.67%

— — — — — — — — —

109,554 72,195 13,582 955,985 10,120 453 4,469 116,140 (116,042)

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

-41.67% -41.67% -41.67% -41.67% -41.67% -41.67% -41.67% -41.67% -41.67%

—

1,468,660

0.00%

-41.67%

— —

0.00% 0.00%

-41.67% -41.67%

—

1,468,660

0.00%

-41.67%

—

828

(828)

0.00%

-41.67%

— — —

0.00% 0.00% 0.00%

-41.67% -41.67% -41.67%

—

828

(828)

0.00%

-41.67%

— — — — — — — —

— — — — — — — 828

— — — — — — — (828)

0.00% 0.00% 0.00% 0.00%

-41.67% -41.67% -41.67% -41.67%

0.00%

-41.67%

0.00%

-41.67%

—

1,467,832

Unassigned Fund Balance at Beginning of Year

6,843,411

Cancellation of Prior Year Encumbrances Change in Other Fund Balance Components During the Year Year-End Investment Market Value Adjustment Unassigned Ending Fund Balance, 11/30/23

— — — 8,311,243

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

— — — 8,311,243