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
6,003,000 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
56,761,213
26,356,196
(30,405,017)
46.43%
4.76%
21,301,000 — —
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
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
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
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
$
1
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 —
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
10,980,000
5,843,313
(5,136,687)
53.22%
11.55%
—
—
—
—
0.00%
-41.67%
—
—
—
—
0.00%
-41.67%
10,980,000
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
$
2
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
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
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
6,095,080
2,406,752
(3,688,328)
39.49%
-2.18%
6,940,818 200,000 —
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
7,140,818
3,110,635
4,030,183
43.56%
1.89%
—
—
—
—
0.00%
-41.67%
—
—
—
—
0.00%
-41.67%
7,140,818
7,140,818
3,110,635
4,030,183
43.56%
1.89%
(1,045,738)
(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
$
3
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
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
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
$
4
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
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
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
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
4,817,622
2,025,909
2,791,713
42.05%
0.38%
(1,859,022)
(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
$
5
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
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
$
6
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 — 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
861,000
869,659
8,659
101.01%
59.34%
25,000
25,000
—
(25,000)
0.00%
-41.67%
25,000
25,000
—
(25,000)
0.00%
0.00%
886,000
886,000
869,659
(16,341)
98.16%
56.49%
— 886,000 — —
— 886,000 — —
— 248,140 — —
— 637,860 — —
0.00% 28.01% 0.00% 0.00%
-41.67% -13.66% -41.67% -41.67%
886,000
886,000
248,140
637,860
28.01%
-13.66%
— —
— —
— —
— —
0.00% 0.00%
-41.67% -41.67%
—
—
—
—
0.00%
-41.67%
886,000
886,000
248,140
637,860
28.01%
-13.66%
—
—
621,519
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
$
7
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 —
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
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
$
8
-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
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
1,478,520
1,232,953
(245,567)
83.39%
41.72%
325,000
325,000
—
(325,000)
0.00%
-41.67%
—
—
—
—
0.00%
-41.67%
325,000
325,000
—
(325,000)
0.00%
-41.67%
1,803,520
1,803,520
1,232,953
(570,567)
68.36%
26.69%
Expenditures: Animal Services
997,848
997,848
533,223
464,625
53.44%
11.77%
Health Services
805,672
805,672
321,947
483,725
39.96%
-1.71%
1,803,520
1,803,520
855,170
948,350
47.42%
5.75%
—
—
—
—
0.00%
-41.67%
—
—
—
—
0.00%
-41.67%
1,803,520
1,803,520
855,170
948,350
47.42%
5.75%
—
—
377,783
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
$
9
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 —
1,838,155 — 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
1,943,140
1,983,444
40,304
102.07%
60.40%
1,583,850
1,583,850
779,877
803,973
49.24%
7.57%
1,583,850
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
1,583,850
779,877
803,973
49.24%
7.57%
359,290
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
30
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
$
10
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
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
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
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
$
11
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 —
27,435 95 —
0.00% 0.00% 0.00%
-41.67% -41.67% -41.67%
—
—
27,530
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
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
$
12
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
851,251
307,182
(544,069)
36.09%
-5.58%
— 851,251
— 851,251
— 307,182
— (544,069)
— 36.09%
-41.67% -5.58%
169,702 681,001
169,702 681,001
62,538 398,994
107,164 282,007
36.85% 58.59%
-4.82% 16.92%
850,703
850,703
461,532
389,171
54.25%
12.58%
—
—
—
—
0.00%
-41.67%
—
—
—
—
0.00%
-41.67%
850,703
850,703
461,532
389,171
54.25%
12.58%
548
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)
$
13
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 —
570,305 —
121,884 —
(448,421) —
21.37% 0.00%
-20.30% -41.67%
570,305
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
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
542,266
18,521
523,745
3.42%
-38.25%
28,039
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
$
14
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 —
— 21,000 —
100 21,402 —
100 402 —
0.00% 101.91% 0.00%
-41.67% 60.24% -41.67%
21,000
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
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
$
15
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)
$
16
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 — —
9,557,038 — —
415,039 — —
(9,141,999) — —
4.34% 0.00% 0.00%
-37.33% -41.67% -41.67%
9,557,038
9,557,038
415,039
(9,141,999)
4.34%
-37.33%
— —
— —
— —
— —
0.00% 0.00%
-41.67% -41.67%
9,557,038
9,557,038
415,039
(9,141,999)
4.34%
-37.33%
— 1,112,038 — 4,135,000
— 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
5,247,038
332,744
4,914,294
6.34%
-35.33%
Other Financing Uses: Transfers Out - American Rescue Plan
4,200,000
4,200,000
0.00%
-41.67%
4,200,000
4,200,000
— — —
4,200,000
Total Other Financing Uses
4,200,000
0.00%
-41.67%
9,447,038
9,447,038
332,744
9,114,294
3.52%
-38.15%
110,000
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 —
$
17
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
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
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)
— (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
18
$
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
19
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 — —
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
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
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) — —
(2,990,770) — —
(1,447,775) — —
(1,542,995) — —
48.41% 0.00% 0.00%
6.74% -41.67% -41.67%
(2,990,770)
(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
20
$
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
$
$
21
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
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
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
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
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
22
$
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
23
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
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
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 Less Prior Year Expenses Year-End Investment Market Value Adjustment Ending Available Resources
24
$
(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
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
2,933,171
1,243,184
(1,689,987)
42.38%
0.71%
857,546 52,000 816,223 1,240,300 2,000 —
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
2,968,069
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
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
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
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
$
25
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 —
20,534,900 —
8,568,671 —
(11,966,229) —
41.73% 0.00%
0.06% -41.67%
20,534,900
20,534,900
8,568,671
(11,966,229)
41.73%
0.06%
740,500 24,460,900 — — —
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
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
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)
(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)
(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
$
26
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 —
4,450,900 —
1,589,167 —
(2,861,733) —
35.70% 0.00%
-5.97% -41.67%
4,450,900
4,450,900
1,589,167
(2,861,733)
35.70%
-5.97%
— 4,748,001 — — —
— 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
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
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)
(287,101)
161,793
448,894
-56.35%
-98.02%
— —
— —
— —
— —
0.00% 0.00%
-41.67% -41.67%
—
—
—
—
0.00%
-41.67%
(287,101)
(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)
$
27
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 —
3,196,000 —
1,226,792 —
(1,969,208) —
38.39% 0.00%
-3.28% -41.67%
3,196,000
3,196,000
1,226,792
(1,969,208)
38.39%
-3.28%
— 3,355,559 — — —
— 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
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
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)
(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)
(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)
$
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
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
$
28
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 —
11,709,004 —
4,852,284 —
(6,856,720) —
41.44% 0.00%
-0.23% -41.67%
11,709,004
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 —
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
12,056,783
5,212,179
6,844,604
43.23%
1.56%
— — —
— — —
— 6,586 6,586
— 6,586 6,586
0.00% 0.00% 0.00%
-41.67% -41.67% -41.67%
(347,779)
(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)
(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
$
29
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 —
9,289 2,000 —
868 2,655 —
(8,421) 655 —
9.34% 132.75% 0.00%
-32.33% 91.08% -41.67%
11,289
11,289
3,523
(7,766)
31.21%
-10.46%
— 14,705
— 14,705
32 352
(32) 14,353
0.00% 2.39%
-41.67% -39.28%
14,705
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
14,705
384
14,321
2.61%
-39.06%
(3,416)
(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
$
30
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 —
196 1,261 11,484 —
0.00% 0.00% 0.00% 0.00%
-41.67% -41.67% -41.67% -41.67%
—
—
12,941
12,941
0.00%
-41.67%
— —
— —
36,552 — 36,552
36,552 — 36,552
0.00% 0.00%
-41.67% -41.67%
—
—
49,493
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
$
31
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 —
— 376 —
0.00% 0.00% 0.00%
-41.67% -41.67% -41.67%
—
—
376
376
0.00%
-41.67%
— — —
— — —
3 — —
(3) — —
0.00% 0.00% 0.00%
-41.67% -41.67% -41.67%
—
—
3
(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
(3)
0.00%
-41.67%
—
—
373
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
$
32
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)
$
33
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)
$
34
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 —
— 563 —
0.00% 0.00% 0.00%
-41.67% -41.67% -41.67%
—
—
563
563
0.00%
-41.67%
— — —
— — —
5 — —
(5) — —
0.00% 0.00% 0.00%
-41.67% -41.67% -41.67%
—
—
5
(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
(5)
0.00%
-41.67%
—
—
558
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
$
35
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
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
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 — —
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
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 —
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
8,991,619
2,009,821
6,981,798
22.35%
-19.32%
(839,484)
(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
$
36
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
622,409 5,000
191,243 3,015
(431,166) (1,985)
30.73% 60.30%
-10.94% 18.63%
627,409
627,409
194,258
(433,151)
30.96%
-10.71%
12,448 2,500 1,250 5,650 650 — — —
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
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
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
626,204
182,621
443,583
29.16%
-12.51%
1,231,115
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
$
37
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
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 —
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
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
10,746,150
2,600,719
8,146,259
24.20%
-17.47%
(10,746,150)
(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
$
38
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
46,529 80 54,184
0.00% 0.00% 0.00%
-41.67% -41.67% -41.67%
—
—
100,793
100,793
0.00%
-41.67%
— —
— —
— —
— —
0.00% 0.00%
-41.67% -41.67%
—
—
100,793
100,793
0.00%
-41.67%
Expenditures: Tax Increment Financing Debt Service Principal Interest and Fiscal Agent Fees Debt Issuance Costs
—
—
1
(1)
0.00%
-41.67%
215,000 314,000 —
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
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
529,000
262,807
266,193
49.68%
8.01%
(529,000)
(529,000)
(162,014)
366,986
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
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
$
39
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
$
40
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)
(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
— — — —
$
41
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
959,494 59,525 134,461
0.00% 0.00% 0.00%
-41.67% -41.67% -41.67%
—
—
1,153,480
1,153,480
0.00%
-41.67%
— —
— —
87,000 — 87,000
87,000 — 87,000
0.00% 0.00%
-41.67% -41.67%
—
—
1,240,480
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 —
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
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
7,083,950
1,596,711
5,487,239
22.54%
-19.13%
(7,083,950)
(7,083,950)
(356,231)
6,727,719
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
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
$
42
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
$
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
$
Actual Amounts (Budget Basis)
Variance with Final Budget
Percent Actual 41.67% of Year
Percent From Budget
— — —
— — —
768,788 19 —
768,788 19 —
0.00% 0.00% 0.00%
-41.67% -41.67% -41.67%
—
—
768,807
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
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
$
43
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
$
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
$
Actual Amounts (Budget Basis)
Variance with Final Budget
Percent Actual 41.67% of Year
Percent From Budget
— — —
— — —
526,293 503 —
526,293 503 —
0.00% 0.00% 0.00%
-41.67% -41.67% -41.67%
—
—
526,796
526,796
0.00%
-41.67%
— —
— —
11,591 — 11,591
11,591 — 11,591
0.00% 0.00%
-41.67% -41.67%
—
—
538,387
538,387
0.00%
-41.67%
—
—
4
(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
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
$
44
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 —
4,220,734 17,329 —
0.00% 0.00% 0.00%
-41.67% -41.67% -41.67%
—
—
4,238,063
4,238,063
0.00%
-41.67%
— —
— —
3,982 — 3,982
3,982 — 3,982
0.00% 0.00%
-41.67% -41.67%
—
—
4,242,045
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 —
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
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
3,133,200
341,286
2,791,914
10.89%
-30.78%
(3,133,200)
(3,133,200)
3,900,759
7,033,959
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
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
$
45
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
$
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
$
Actual Amounts (Budget Basis)
Variance with Final Budget
Percent Actual 41.67% of Year
Percent From Budget
— — —
— — —
201,095 310 —
201,095 310 —
0.00% 0.00% 0.00%
-41.67% -41.67% -41.67%
—
—
201,405
201,405
0.00%
-41.67%
—
—
3
(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
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
$
46
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
$
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%
— — —
— — —
— — —
— — —
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
$
47
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
$
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
$
Actual Amounts (Budget Basis)
Variance with Final Budget
Percent Actual 41.67% of Year
Percent From Budget
— — —
— — —
11,595 22 —
11,595 22 —
0.00% 0.00% 0.00%
-41.67% -41.67% -41.67%
—
—
11,617
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
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
$
48
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
$
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
$
Actual Amounts (Budget Basis)
Variance with Final Budget
Percent Actual 41.67% of Year
Percent From Budget
— — —
— — —
19,026 91 —
19,026 91 —
0.00% 0.00% 0.00%
-41.67% -41.67% -41.67%
—
—
19,117
19,117
0.00%
-41.67%
—
—
1
(1)
0.00%
-41.67%
— — —
— — —
— — —
— — —
0.00% 0.00% 0.00%
-41.67% -41.67% -41.67%
—
—
1
(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
(1)
0.00%
-41.67%
—
—
19,116
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
$
49
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
$
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
$
Actual Amounts (Budget Basis)
Variance with Final Budget
Percent Actual 41.67% of Year
Percent From Budget
— — —
— — —
286,555 2,476 —
286,555 2,476 —
0.00% 0.00% 0.00%
-41.67% -41.67% -41.67%
—
—
289,031
289,031
0.00%
-41.67%
—
—
20
(20)
0.00%
-41.67%
— — —
— — —
— — —
— — —
0.00% 0.00% 0.00%
-41.67% -41.67% -41.67%
—
—
20
(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
(20)
0.00%
-41.67%
—
—
289,011
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
$
50
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
$
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
$
Actual Amounts (Budget Basis)
Variance with Final Budget
Percent Actual 41.67% of Year
Percent From Budget
— — —
— — —
367,493 14,711 —
367,493 14,711 —
0.00% 0.00% 0.00%
-41.67% -41.67% -41.67%
—
—
382,204
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
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
$
51
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
$
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
$
Actual Amounts (Budget Basis)
Variance with Final Budget
Percent Actual 41.67% of Year
Percent From Budget
— — —
— — —
1,287,704 5,478 —
1,287,704 5,478 —
0.00% 0.00% 0.00%
-41.67% -41.67% -41.67%
—
—
1,293,182
1,293,182
0.00%
-41.67%
—
—
45
(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
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
$
52
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
$
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
$
Actual Amounts (Budget Basis)
Variance with Final Budget
Percent Actual 41.67% of Year
Percent From Budget
— — —
— — —
261,913 513 —
261,913 513 —
0.00% 0.00% 0.00%
-41.67% -41.67% -41.67%
—
—
262,426
262,426
0.00%
-41.67%
—
—
4
(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
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
$
53
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
$
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
$
Actual Amounts (Budget Basis)
Variance with Final Budget
Percent Actual 41.67% of Year
Percent From Budget
— — —
— — —
107,867 265 —
107,867 265 —
0.00% 0.00% 0.00%
-41.67% -41.67% -41.67%
—
—
108,132
108,132
0.00%
-41.67%
—
—
2
(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
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
$
54
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
$
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
$
Actual Amounts (Budget Basis)
Variance with Final Budget
Percent Actual 41.67% of Year
Percent From Budget
— — —
— — —
136,534 220 —
136,534 220 —
0.00% 0.00% 0.00%
-41.67% -41.67% -41.67%
—
—
136,754
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
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
$
55
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
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)
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
1,468,660
0.00%
-41.67%
— —
— —
— —
— —
0.00% 0.00%
-41.67% -41.67%
—
—
1,468,660
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
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
$
56