2022 Sept Monthly Report by cityofindepmo

Monthly Financial and Operating Report September 2022

Table of Contents General Fund 1 Sales Tax Funds Street Improvements Sales Tax Fund 2 Park Improvements Sales Tax Fund 3 Storm Water Sales Tax Fund 4 Police Public Safety Sales Tax Fund 5 Fire Protection Sales Tax Fund 6 Use Tax Funds Animal Shelter 7 Police 8 Property Tax Levy Funds Health Property Tax Levy 9 Parks and Recreation Property Tax Levy 10 Special Revenue Funds Tourism Fund 11 Independence Square Benefit District 12 Community Development Block Grant Fund 13 Rental Rehabilitation 14 License Surcharge 15 Grants 16 American Rescue Plan (ARP) 17 Enterprise Funds Power and Light 18 - 19 Water 20 - 21 Water Pollution Control 22 - 23 Events Center Debt Service 24 Internal Service Funds Central Garage 25 Staywell Health Care 26 Worker's Compensation 27 Risk Management 28 Finance & Support Services 29 Debt Service Fund Debt Service - Neighborhood Improvement Districts 30 Capital Improvement Funds Street Improvements Capital Project Fund 31 Revolving Public Improvements Capital Project Fund 32 Building and Other Improvements Capital Project Fund 33 Storm Drainage Capital Project Fund 34 Park Improvements Capital Project Fund 35 Private Purpose Expendable Trust Fund - Vaile Mansion 36 Independence Events Center CID 37 Crackerneck Creek TDD 38 Tax Increment Financing Summary 39 Santa Fe TIF 40 Hartman Heritage TIF 41 Drumm Farm TIF 42 Eastland TIF 43 North Independence TIF 44 Crackerneck Creek TIF 45 Old Landfill TIF 46 Trinity TIF 47 HCA TIF 48 Cinema East TIF 49 23rd & Noland Project 1 TIF 50 23rd & Noland Project 2 TIF 51 23rd & Noland Project 3 TIF 52 23th & Noland Project 4 TIF 53 Independence Square TIF 54 I-70 & Little Blue Parkway Project 1 TIF 55 I-70 & Little Blue Parkway Project 3 TIF 56 Marketplace Project 1 TIF 57 Marketplace Project 2 TIF 58 TIF Supplemental Appropriation Fund 59

CITY OF INDEPENDENCE, MISSOURI Budgetary Comparison Schedule General Fund

For the period ended September 30, 2022

Actual Variance Percent Percent Budgeted Amounts Amounts with Final Actual From Original Amended (Budget Basis) Budget 25.00% of Year Budget Revenues: Real Estate Tax $ 5,903,000 5,903,000 (6,112) (5,909,112) -0.10% -25.10% Sales Tax 20,635,000 20,635,000 5,453,088 (15,181,912) 26.43% 1.43% Use Tax 535,000 535,000 (535,000) 0.00% -25.00% Cigarette Tax 380,000 380,000 84,820 (295,180) 22.32% -2.68% Franchise Tax 8,344,000 8,344,000 892,735 (7,451,265) 10.70% -14.30% Licenses and Permits 4,410,950 4,410,950 851,643 (3,559,307) 19.31% -5.69% Intergovernmental 5,810,000 5,810,000 1,521,341 (4,288,659) 26.18% 1.18% Charges for Current Services 1,955,400 1,955,400 315,967 (1,639,433) 16.16% -8.84% Interfund Charges for Support Services 2,354,600 2,354,600 588,650 (1,765,950) 25.00% 0.00% Fines and Forfeitures 2,156,000 2,156,000 604,589 (1,551,411) 28.04% 3.04% Investment Income (Loss) 220,000 220,000 36,398 (183,602) 16.54% -8.46% Other Revenue 750,400 750,400 99,639 (650,761) 13.28% -11.72% Total Revenues 53,454,350 53,454,350 10,442,758 (43,011,592) 19.54% -5.46% Other Financing Sources: Payments In Lieu of Taxes 20,848,787 20,848,787 6,372,740 (14,476,047) 30.57% 5.57% Transfers In 0.00% -25.00% Operating Transfers In - American Rescue Plan 0.00% -25.00% Total Other Financing Sources 20,848,787 20,848,787 6,372,740 (14,476,047) 30.57% 5.57% Total Revenues and Other Financing Sources 74,303,137 74,303,137 16,815,498 (57,487,639) 22.63% -2.37% Expenditures: City Council 686,729 686,729 169,672 517,057 24.71% -0.29% City Clerk 266,577 332,702 129,591 203,111 38.95% 13.95% City Manager 1,101,987 1,101,987 252,727 849,260 22.93% -2.07% Municipal Court 1,687,121 1,687,121 420,915 1,266,206 24.95% -0.05% Law 182,663 182,663 42,160 140,503 23.08% -1.92% Finance 626,644 626,644 464,565 162,079 74.14% 49.14% Community Development 5,387,456 5,387,456 1,906,347 3,481,109 35.38% 10.38% Police 34,273,528 34,273,528 9,372,607 24,900,921 27.35% 2.35% Fire 23,811,497 23,811,497 7,419,496 16,392,001 31.16% 6.16% Health 0.00% -25.00% Municipal Services (Public Works) 5,972,696 5,972,696 1,465,697 4,506,999 24.54% -0.46% Parks and Recreation 296,239 296,239 68,343 227,896 23.07% -1.93% Contingencies 0.00% -25.00% Debt service 0.00% -25.00% Total Expenditures 74,293,137 74,359,262 21,712,120 52,647,142 29.20% 4.20% Other Financing Uses: Transfers Out 10,000 10,000 147,851 (137,851) 1478.51% 1453.51% Total Expenditures and Other Financing Uses 74,303,137 74,369,262 21,859,971 52,509,291 29.39% 4.39% Excess of Revenue and Other Financing Sources Over (Under) Expenditures and Other Financing Uses, Budget Basis $ (66,125) (5,044,473) (4,978,348) Unassigned Fund Balance at Beginning of Year 6,255,226 Cancellation of prior year encumbrances 4,838 Change in other fund balance components during the year (257) Year-end investment market value adjustment Ending Unassigned Fund Balance, 09/30/22 1,215,334 Restricted 78,548 Committed 17,401 Assigned 2,309,097 Total Fund Balance $ 3,620,380

CITY OF INDEPENDENCE, MISSOURI Budgetary Comparison

Street

Actual Variance Percent Percent Budgeted Amounts Amounts with Final Actual From Original Amended (Budget Basis) Budget 25.00% of Year Budget Revenues: Sales Taxes $ 9,715,000 9,715,000 2,627,757 (7,087,243) 27.05% 2.05% Use Tax 268,000 268,000 (268,000) 0.00% -25.00% Charges for Services 0.00% -25.00% Intergovernmental Revenue 355,669 355,669 0.00% -25.00% Investment Income (Loss) 77,000 77,000 88,505 11,505 114.94% 89.94% Other Revenue 0.00% -25.00% Total Revenues 10,060,000 10,060,000 3,071,931 (6,988,069) 30.54% 5.54% Other Financing Sources: Transfers in 0.00% -25.00% Total other financing sources 0.00% -25.00% Total revenues and other financing sources 10,060,000 10,060,000 3,071,931 (6,988,069) 30.54% 5.54% Expenditures: General Government 0.00% -25.00% Street Maintenance 1,265,081 1,265,081 430,437 834,644 34.02% 9.02% Capital Outlay 6,556,836 15,707,841 53,635 15,654,206 0.34% -24.66% Debt Service 1,744,200 1,744,200 217,074 1,527,126 12.45% -12.55% Total Expenditures 9,566,117 18,717,122 701,146 18,015,976 3.75% -21.25% Other Financing Uses: Transfers Out 0.00% -25.00% Total Other Financing Uses 0.00% -25.00% Total Expenditures and Other Financing Uses 9,566,117 18,717,122 701,146 18,015,976 3.75% -21.25% Excess of Revenues Over (Under) Expenditures and Other Financing Uses $ 493,883 (8,657,122) 2,370,785 11,027,907 Unassigned Fund Balance at Beginning of Year (101,475) Cancellation of Prior Year Encumbrances Change in Other Fund Balance Components During the Year 77,777 Year-end investment market value adjustment Ending Unassigned Fund Balance, 09/30/22 2,347,087 Fund Balance Components: Restricted - Current Year Encumbrances 331,610 Restricted - Prior Year Encumbrances 10,106,842 Restricted - Debt Reserve Project Accounts - Capital Projects 11,342,542 Total Fund Balance $ 24,128,081

Schedule

Improvements Sales Tax Fund

period ended September 30, 2022 2

For the

CITY OF INDEPENDENCE, MISSOURI Budgetary Comparison Schedule Park

For

Actual Variance Percent Percent Budgeted Amounts Amounts with Final Actual From Original Amended (Budget Basis) Budget 25.00% of Year Budget Revenues: Sales Taxes $ 4,858,000 4,858,000 1,313,887 (3,544,113) 27.05% 2.05% Use Tax 134,000 134,000 (134,000) 0.00% -25.00% Charges for services 474,540 474,540 177,473 (297,067) 37.40% 12.40% Intergovernmental 88,500 88,500 13,695 (74,805) 15.47% -9.53% Investment Income (Loss) 59,180 59,180 13,106 (46,074) 22.15% -2.85% Other Revenue 7,500 7,500 18,787 11,287 250.49% 225.49% Total Revenues 5,621,720 5,621,720 1,536,948 (4,084,772) 27.34% 2.34% Other Financing Sources: Transfers In 0.00% -25.00% Transfers In - American Rescue Plan 0.00% -25.00% Proceeds from Bond Issuance/Capital Lease 0.00% -25.00% Total Other Financing Sources 0.00% -25.00% Total Revenues and Other Financing Sources 5,621,720 5,621,720 1,536,948 (4,084,772) 27.34% 2.34% Expenditures: Culture and Recreation 5,103,261 5,103,261 1,647,954 3,455,307 32.29% 7.29% Capital Outlay 993,000 1,875,283 246,959 1,628,324 13.17% -11.83% Debt Service 0.00% -25.00% Total Expenditures 6,096,261 6,978,544 1,894,913 5,083,631 27.15% 2.15% Other Financing Uses: Transfers Out 0.00% -25.00% Total Other Financing Uses 0.00% -25.00% Total Expenditures and Other Financing Uses 6,096,261 6,978,544 1,894,913 5,083,631 27.15% 2.15% Excess of Revenues Over (Under) Expenditures and Other Financing Uses $ (474,541) (1,356,824) (357,965) 998,859 Unassigned Fund Balance at Beginning of Year 3,055,487 Cancellation of Prior Year Encumbrances 6,400 Change in Other Fund Balance Components During the Year Year-end investment market value adjustment Ending Unassigned Fund Balance, 09/30/22 2,703,922 Other Fund Balance Components: Restricted - Current Year Encumbrances 704,188 Restricted - Prior Year Encumbrances 128,808 Total Fund Balance $ 3,536,918

Tax

the period ended September 30, 2022 3

Improvements Sales

Fund

CITY OF INDEPENDENCE, MISSOURI Budgetary Comparison Schedule

Storm Water Sales Tax Fund

For the period ended September 30, 2022

Actual Variance Percent Percent Budgeted Amounts Amounts with Final Actual From Original Amended (Budget Basis) Budget 25.00% of Year Budget Revenues: Sales Taxes $ 4,858,000 4,858,000 1,313,887 (3,544,113) 27.05% 2.05% Use Tax 134,000 134,000 (134,000) 0.00% -25.00% Intergovernmental 0.00% -25.00% Investment Income (loss) 164,000 164,000 52,835 (111,165) 32.22% 7.22% Other Revenue 7,900 7,900 9,609 1,709 121.63% 96.63% Total revenues 5,163,900 5,163,900 1,376,331 (3,787,569) 26.65% 1.65% Expenditures: Storm water Administration 233,009 233,009 104,864 128,145 45.00% 20.00% Maintenance 2,684,530 2,684,530 642,673 2,041,857 23.94% -1.06% Permit completion 318,000 318,000 305,200 12,800 95.97% 70.97% Capital outlay 1,500,000 4,352,865 17,554 4,335,311 0.40% -24.60% Total Expenditures 4,735,539 7,588,404 1,070,291 6,518,113 14.10% -10.90% Other financing uses: Transfers out 0.00% -25.00% Total other financing uses 0.00% -25.00% Total Ependitures and Other Financing Uses 4,735,539 7,588,404 1,070,291 6,518,113 14.10% -10.90% Excess of Revenues Over (Under) Expenditures and Other Financing Uses $ 428,361 (2,424,504) 306,040 2,730,544 Unassigned Fund Balance at Beginning of Year 9,615,450 Cancellation of Prior Year Encumbrances Change in Other Fund Balance Components During the Year Year-end investment market value adjustment Ending Unassigned Fund Balance, 09/30/22 9,921,490 Other Fund Balance Components: Restricted - Current Year Encumbrances 461,329 Restricted - Prior Year Encumbrances 785,826 Restricted - Regional Detention Construction 120,524 Restricted - Regional Detention Maintenance 59,159 Restricted - Emergency Response Relief 500,000 Total Fund Balance $ 11,848,328

CITY OF INDEPENDENCE, MISSOURI Budgetary Comparison Schedule

Police Public Safety Sales Tax Fund

For the period ended September 30, 2022

Actual Variance Percent Percent Budgeted Amounts Amounts with Final Actual From Original Amended (Budget Basis) Budget 25.00% of Year Budget Revenues: Sales Taxes $ 2,580,000 2,580,000 687,760 (1,892,240) 26.66% 1.66% Use Tax 67,000 67,000 (67,000) 0.00% -25.00% Investment Income (Loss) 35,000 35,000 11,405 (23,595) 32.59% 7.59% Other Revenue 7,600 7,600 69,237 61,637 911.01% 886.01% Total Revenues 2,689,600 2,689,600 768,402 (1,921,198) 28.57% 3.57% Expenditures: Public Safety Communications 522,200 522,200 349,207 172,993 66.87% 41.87% Facilities 105,200 105,200 45,258 59,942 43.02% 18.02% Equipment 1,743,700 1,743,700 858,183 885,517 49.22% 24.22% Debt Service 241 (241) 0.00% -25.00% Total Expenditures 2,371,100 2,371,100 1,252,889 1,118,211 52.84% 27.84% Other Financing Uses: Transfers Out/Capital Outlay 0.00% -25.00% Total Other Financing Uses 0.00% -25.00% Total Expenditures and Other Financing Uses 2,371,100 2,371,100 1,252,889 1,118,211 52.84% 27.84% Excess of Revenues Over (Under) Expenditures and Other Financing Uses $ 318,500 318,500 (484,487) (802,987) Unassigned Fund Balance at Beginning of Year 2,435,627 Cancellation of Prior Year Encumbrances 1,847 Change in Other Fund Balance Components During the Year Year-end investment market value adjustment Ending Unassigned Fund Balance, 09/30/22 1,952,987 Other Fund Balance Components: Restricted - Current Year Encumbrances 327,278 Restricted - Prior Year Encumbrances 174,839 Total Fund Balance $ 2,455,104

CITY

Actual Variance Percent Percent Budgeted Amounts Amounts with Final Actual From Original Amended (Budget Basis) Budget 25.00% of Year Budget Revenues: Sales Taxes $ 8,770,000 8,770,000 2,810,405 (5,959,595) 32.05% 7.05% Use Tax 268,000 268,000 (268,000) 0.00% -25.00% Investment Income (Loss) 29,000 29,000 11,517 (17,483) 39.71% 14.71% Other Revenue 6,000 6,000 1,878 (4,122) 31.30% 6.30% Total Revenues 9,073,000 9,073,000 2,823,800 (6,249,200) 31.12% 6.12% Expenditures: Public Safety 6,821,786 7,021,786 959,007 6,062,779 13.66% -11.34% Debt Service 73,300 73,300 73,300 0.00% -25.00% Total Expenditures 6,895,086 7,095,086 959,007 6,136,079 13.52% -11.48% Other Financing Uses: Transfers Out/Capital Outlay 0.00% -25.00% Total Other Financing Uses 0.00% -25.00% Total Expenditures and Other Financing Uses 6,895,086 7,095,086 959,007 6,136,079 13.52% -11.48% Excess of Revenues Over (Under) Expenditures and Other Financing Uses $ 2,177,914 1,977,914 1,864,793 (113,121) Unassigned Fund Balance at Beginning of Year 1,854,972 Cancellation of Prior Year Encumbrances Change in Other Fund Balance Components During the Year Year-end investment market value adjustment Ending Unassigned Fund Balance, 09/30/22 3,719,765 Other Fund Balance Components: Restricted - Current Year Encumbrances 222,824 Restricted - Prior Year Encumbrances 239,526 Total Fund Balance $ 4,182,115

Protection Sales Tax Fund For the period ended September 30, 2022 6

OF INDEPENDENCE, MISSOURI Budgetary Comparison Schedule Fire

Actual Variance Percent Percent Budgeted Amounts Amounts with Final Actual From Original Amended (Budget Basis) Budget 25.00% of Year Budget Revenues: Use Tax $ 782,000 782,000 782,000 100.00% 75.00% Intergovernmental Revenue 0.00% -25.00% Investment Income (Loss) 3,000 3,000 2,624 (376) 87.47% 62.47% Other Revenue 0.00% -25.00% Total Revenues 785,000 785,000 784,624 (376) 99.95% 74.95% Expenditures: General Government 0.00% -25.00% Animal Services 769,213 769,213 190,719 578,494 24.79% -0.21% Capital Outlay 0.00% -25.00% Debt Service 0.00% -25.00% Total Expenditures 769,213 769,213 190,719 578,494 24.79% -0.21% Other Financing Uses: Transfers In 0.00% -25.00% Transfers Out 0.00% -25.00% Total Other Financing Uses 0.00% -25.00% Total Expenditures and Other Financing Uses 769,213 769,213 190,719 578,494 24.79% -0.21% Excess of Revenues Over (Under) Expenditures and Other Financing Uses $ 15,787 15,787 593,905 578,118 Unassigned Fund Balance at Beginning of Year 207,703 Cancellation of Prior Year Encumbrances Change in Other Fund Balance Components During the Year Ending Unassigned Fund Balance, 09/30/22 801,608 Fund Balance Components: Restricted - Current Year Encumbrances Restricted - Prior Year Encumbrances Total Fund Balance $ 801,608

Shelter Use Tax

the period ended September 30, 2022 7

CITY OF INDEPENDENCE, MISSOURI Budgetary Comparison Schedule Animal

For

CITY OF INDEPENDENCE, MISSOURI Budgetary Comparison Schedule

Police Use Tax

For the period ended September 30, 2022

Actual Variance Percent Percent Budgeted Amounts Amounts with Final Actual From Original Amended (Budget Basis) Budget 25.00% of Year Budget Revenues: Use Tax $ 4,100,000 4,100,000 1,166,052 (2,933,948) 28.44% 3.44% Investment Income (Loss) 59,000 59,000 24,882 (34,118) 42.17% 17.17% Other Revenue 0.00% -25.00% Total Revenues 4,159,000 4,159,000 1,190,934 (2,968,066) 28.64% 3.64% Expenditures: Public Safety 4,029,166 4,095,616 919,316 3,176,300 22.45% -2.55% Debt Service 0.00% -25.00% Total Expenditures 4,029,166 4,095,616 919,316 3,176,300 22.45% -2.55% Other Financing Uses: Transfers Out/Capital Outlay 0.00% -25.00% Total Other Financing Uses 0.00% -25.00% Total Expenditures and Other Financing Uses 4,029,166 4,095,616 919,316 3,176,300 22.45% -2.55% Excess of Revenues Over (Under) Expenditures and Other Financing Uses $ 129,834 63,384 271,618 208,234 Unassigned Fund Balance at Beginning of Year 4,586,138 Cancellation of Prior Year Encumbrances 684 Change in Other Fund Balance Components During the Year Year-end investment market value adjustment Ending Unassigned Fund Balance, 09/30/22 4,858,440 Other Fund Balance Components: Restricted - Current Year Encumbrances 53,181 Restricted - Prior Year Encumbrances 580,044 Total Fund Balance $ 5,491,665

CITY OF INDEPENDENCE, MISSOURI

Budgetary Comparison Schedule Health Property Tax Levy For the period ended September 30, 2022 Actual Variance Percent Percent Budgeted Amounts Amounts with Final Actual From Original Amended (Budget Basis) Budget 25.00% of Year Budget Revenues: Taxes $ 881,500 881,500 (499) (881,999) -0.06% -25.06% Charges for Services 154,500 154,500 34,962 (119,538) 22.63% -2.37% Licenses & Permits 392,238 392,238 40,060 (352,178) 10.21% -14.79% Investment Income (Loss) 3,731 3,731 2,154 (1,577) 57.73% 32.73% Other Revenue 14,000 14,000 2,347 (11,653) 16.76% -8.24% Total Revenues 1,445,969 1,445,969 79,024 (1,366,945) 5.47% -19.53% Other Financing Sources: Transfers In 0.00% -25.00% Transfers In - American Rescue Plan 300,000 300,000 300,000 100.00% 75.00% Total Other Financing Uses 300,000 300,000 300,000 100.00% 75.00% Total Revenues and Other Sources 1,745,969 1,745,969 379,024 (1,366,945) 21.71% -3.29% Expenditures: Animal Services 1,045,512 1,045,512 242,895 802,617 23.23% -1.77% Health Services 733,636 733,636 192,473 541,163 26.24% 1.24% Total Expenditures 1,779,148 1,779,148 435,368 1,343,780 24.47% -0.53% Other Financing Uses: Transfers Out 0.00% -25.00% Total Other Financing Uses 0.00% -25.00% Total Expenditures and Other Uses 1,779,148 1,779,148 435,368 1,343,780 24.47% -0.53% Excess of Revenues Over (Under) Expenditures and Other Financing Uses $ (333,179) (333,179) (56,344) 276,835 Unassigned Fund Balance at Beginning of Year 164,970 Cancellation of Prior Year Encumbrances 308 Change in Other Fund Balance Components During the Year Ending Unassigned Fund Balance, 09/30/22 108,934 Other Fund Balance Components: Restricted - Current Year Encumbrances 12,034 Restricted - Prior Year Encumbrances 446 Total Fund Balance $ 121,414

CITY OF INDEPENDENCE, MISSOURI

Comparison Schedule Parks and Recreation Property Tax Levy For the period ended September 30, 2022 Actual Variance Percent Percent Budgeted Amounts Amounts with Final Actual From Original Amended (Budget Basis) Budget 25.00% of Year Budget Revenues: Taxes $ 1,876,775 1,876,775 (1,061) (1,877,836) -0.06% -25.06% Intergovernmental 0.00% -25.00% Charges for Services 120,650 120,650 11,186 (109,464) 9.27% -15.73% Investment Income (Loss) 19,165 19,165 3,817 (15,348) 19.92% -5.08% Other Revenue 5,287 5,287 0.00% -25.00% Total Revenues 2,016,590 2,016,590 19,229 (1,997,361) 0.95% -24.05% Expenditures: Parks and Recreation 2,554,180 2,554,180 735,306 1,818,874 28.79% 3.79% Total Expenditures 2,554,180 2,554,180 735,306 1,818,874 28.79% 3.79% Other Financing Uses – Transfers Out 0.00% -25.00% Total Other Financing Uses 0.00% -25.00% Total Expenditures and Other Uses 2,554,180 2,554,180 735,306 1,818,874 28.79% 3.79% Excess of Revenues Over (Under) Expenditures and Other Financing Uses $ (537,590) (537,590) (716,077) (178,487) Unassigned Fund Balance at Beginning of Year 581,653 Cancellation of Prior Year Encumbrances Change in Other Fund Balance Components During the Year Ending Unassigned Fund Balance, 09/30/22 (134,424) Other Fund Balance Components: Restricted - Current Year Encumbrances 79,540 Restricted - Prior Year Encumbrances 445 Total Fund Balance $ (54,439) 10

Budgetary

CITY OF INDEPENDENCE, MISSOURI

Budgetary Comparison Schedule Tourism Fund For the period ended September 30, 2022 Actual Variance Percent Percent Budgeted Amounts Amounts with Final Actual From Original Amended (Budget Basis) Budget 25.00% of Year Budget Revenues: Transient Guest Taxes $ 1,975,000 1,975,000 658,669 (1,316,331) 33.35% 8.35% Charges for Services 32,000 32,000 7,663 (24,337) 23.95% -1.05% Investment Income (Loss) 25,050 25,050 8,847 (16,203) 35.32% 10.32% Other Revenue 12,050 12,050 759 (11,291) 6.30% -18.70% Total Revenues 2,044,100 2,044,100 675,938 (1,368,162) 33.07% 8.07% Other Financing Sources: Transfers In - American Resuce Plan 0.00% -25.00% Total Other Financing Uses 0.00% -25.00% Total Revenues and Other Sources 2,044,100 2,044,100 675,938 (1,368,162) 33.07% 8.07% Expenditures: Tourism 2,709,247 3,339,449 399,109 2,940,340 11.95% -13.05% Total Expenditures 2,709,247 3,339,449 399,109 2,940,340 11.95% -13.05% Other Financing Uses – Transfers Out 0.00% -25.00% Total Other Financing Uses 0.00% -25.00% Total Expenditures and Other Uses 2,709,247 3,339,449 399,109 2,940,340 11.95% -13.05% Excess of Revenues Over (Under) Expenditures and Other Financing Uses $ (665,147) (1,295,349) 276,829 1,572,178 Unassigned Fund Balance at Beginning of Year 1,178,234 Cancellation of Prior Year Encumbrances Change in Other Fund Balance Components During the Year Year-end investment market value adjustment Ending Unassigned Fund Balance, 09/30/22 1,455,063 Other Fund Balance Components: Restricted - Current Year Encumbrances 89,291 Restricted - Prior Year Encumbrances 174,937 Restricted - Operating Reserve 376,368 Total Fund Balance $ 2,095,659

Independence Square Benefit District For the period ended September 30, 2022 Actual Variance Percent Percent Budgeted Amounts Amounts with Final Actual From Original Amended (Budget Basis) Budget 25.00% of Year Budget Revenues: Taxes $ 0.00% -25.00% Investment Income (Loss) 185 185 0.00% -25.00% Other Revenue 0.00% -25.00% Total Revenues 185 185 0.00% -25.00% Expenditures: Capital Outlay 26,350 (26,350) 0.00% -25.00% Total Expenditures 26,350 (26,350) 0.00% -25.00% Other Financing Uses – Transfers Out 0.00% -25.00% Total Other Financing Uses 0.00% -25.00% Total Expenditures and Other Uses 26,350 (26,350) 0.00% -25.00% Excess of Revenues Over (Under) Expenditures and Other Financing Uses $ (26,165) (26,165) Unassigned Fund Balance at Beginning of Year 34,715 Cancellation of Prior Year Encumbrances Change in Other Fund Balance Components During the Year Ending Unassigned Fund Balance, 09/30/22 8,550 Other Fund Balance Components: Restricted - Current Year Encumbrances Restricted - Prior Year Encumbrances Total Fund Balance $ 8,550 12

CITY OF INDEPENDENCE, MISSOURI Budgetary Comparison Schedule

CITY OF INDEPENDENCE, MISSOURI

Actual Variance Percent Percent Budgeted Amounts Amounts with Final Actual From Original Amended (Budget Basis) Budget 25.00% of Year Budget Revenues: Federal Grant - CDBG $ 800,000 800,000 69,985 (730,015) 8.75% -16.25% Other Revenue -25.00% Total Revenues 800,000 800,000 69,985 (730,015) 8.75% -16.25% Expenditures: CDBG Administration 160,000 160,000 44,685 115,315 27.93% 2.93% CDBG Expenditures 640,000 640,000 640,000 0.00% -25.00% Total Expenditures 800,000 800,000 44,685 755,315 5.59% -19.41% Other Financing Uses: Transfers Out 0.00% -25.00% Total Other Financing Uses 0.00% -25.00% Total Expenditures and Other Uses 800,000 800,000 44,685 755,315 5.59% -19.41% Excess of Revenues Over (Under) Expenditures and Other Financing Uses $ 25,300 25,300 Unassigned Fund Balance at Beginning of Year (367,215) Cancellation of Prior Year Encumbrances Change in Other Fund Balance Components During the Year Ending Unassigned Fund Balance, 09/30/22 (341,915) Other Fund Balance Components: Restricted - Current Year Encumbrances 10,460 Restricted - Prior Year Encumbrances 330,743 Total Fund Balance $ (712)

Comparison Schedule Community Development Block Grant Fund For the period ended September 30, 2022 13

Budgetary

CITY OF INDEPENDENCE, MISSOURI Budgetary Comparison Schedule Rental Rehabilitation

For the period ended September 30, 2022

Actual Variance Percent Percent Budgeted Amounts Amounts with Final Actual From Original Amended (Budget Basis) Budget 25.00% of Year Budget Revenues: HOME Program Grant $ 465,330 499,770 172,865 (326,905) 34.59% 9.59% Total Revenues 465,330 499,770 172,865 (326,905) 34.59% 9.59% Expenditures: HOME Administration 46,533 80,973 46,774 34,199 57.76% 32.76% Multi Family Housing 325,730 325,730 325,730 0.00% -25.00% Community Housing Development 93,067 93,067 93,067 0.00% -25.00% Total Expenditures 465,330 499,770 46,774 452,996 9.36% -15.64% Excess of Revenues Over (Under) Expenditures and Other Financing Uses $ 126,091 126,091 Unassigned Fund Balance at Beginning of Year (270,135) Cancellation of Prior Year Encumbrances Change in Other Fund Balance Components During the Year Ending Unassigned Fund Balance, 09/30/22 (144,044) Other Fund Balance Components: Restricted - Current Year Encumbrances 34,440 Restricted - Prior Year Encumbrances 109,611 Total Fund Balance $ 7

CITY OF INDEPENDENCE, MISSOURI

Actual Variance Percent Percent Budgeted Amounts Amounts with Final Actual From Original Amended (Budget Basis) Budget 25.00% of Year Budget Revenues: Licenses and Permits $ (1,978) (1,978) 0.00% -25.00% Investment Income (Loss) 21,000 21,000 5,565 (15,435) 26.50% 1.50% Other Revenue 0.00% -25.00% Total Revenues 21,000 21,000 3,587 (17,413) 17.08% -7.92% Expenditures: General Government 119 (119) 0.00% -25.00% Total expenditures 119 (119) 0.00% -25.00% Other Financing Uses: Transfers Out/Capital Outlay 0.00% -25.00% Total Other Financing Uses 0.00% -25.00% Total Expenditures and Other Financing Uses 119 (119) 0.00% -25.00% Excess of Revenues Over (Under) Expenditures and Other Financing Uses $ 21,000 21,000 3,468 (17,532) Unassigned Fund Balance at Beginning of Year 1,170,147 Cancellation of Prior Year Encumbrances Change in Other Fund Balance Components During the Year Year-end investment market value adjustment Ending Unassigned Fund Balance, 09/30/22 1,173,615 Other Fund Balance Components: Restricted - Current Year Encumbrances Restricted - Prior Year Encumbrances Total Fund Balance $ 1,173,615

Comparison Schedule License Surcharge For the period ended September 30, 2022 15

Budgetary

CITY OF INDEPENDENCE, MISSOURI Budgetary Comparison Schedule Grants

For the period ended September 30, 2022

Actual Variance Percent Percent Budgeted Amounts Amounts with Final Actual From Original Amended (Budget Basis) Budget 25.00% of Year Budget Revenues: Intergovernmental $ 2,311,280 5,584,104 594,559 (4,989,545) 10.65% -14.35% Charges for Services 109,023 109,023 39,577 (69,446) 36.30% 11.30% Other Revenue 130,460 76 (130,384) 0.06% -24.94% Total Revenues 2,420,303 5,823,587 634,212 (5,189,375) 10.89% -14.11% Other financing sources: Transfers In 0.00% -25.00% Total other financing sources 0.00% -25.00% Total revenues and other financing sources 2,420,303 5,823,587 634,212 (5,189,375) 10.89% -14.11% Expenditures: Public Safety 640,270 1,540,408 454,267 1,086,141 29.49% 4.49% General Government 27,892 108,713 6,805 101,908 6.26% -18.74% Culture and Recreation 72,274 24,101 48,173 33.35% 8.35% Community Development 940,000 1,912,071 1,150,078 761,993 60.15% 35.15% Animal Services 0.00% -25.00% Health Services 465,497 1,623,913 106,333 1,517,580 6.55% -18.45% Total Expenditures 2,073,659 5,257,379 1,741,584 3,515,795 33.13% 8.13% Other Financing Uses: Transfers Out/Capital Outlay 0.00% -25.00% Total Other Financing Uses 0.00% -25.00% Total Expenditures and Other Financing Uses 2,073,659 5,257,379 1,741,584 3,515,795 33.13% 8.13% Excess of Revenues Over (Under) Expenditures and Other Financing Uses $ 346,644 566,208 (1,107,372) (1,673,580) Unassigned Fund Balance at Beginning of Year (227,648) Cancellation of Prior Year Encumbrances Change in Other Fund Balance Components During the Year Ending Unassigned Fund Balance, 09/30/22 (1,335,020) Other Fund Balance Components: Restricted - Current Year Encumbrances 988,151 Restricted - Prior Year Encumbrances 185,618 Total Fund Balance $ (161,251)

CITY OF INDEPENDENCE, MISSOURI Budgetary Comparison Schedule American Rescue Plan (ARP) For the period ended September 30, 2022

Actual Variance Percent Percent Budgeted Amounts Amounts with Final Actual From Original Amended (Budget Basis) Budget 25.00% of Year Budget Revenues: Intergovernmental $ 9,557,038 9,557,038 4,378,031 (5,179,007) 45.81% 20.81% Charges for Services 0.00% -25.00% Other Revenue 0.00% -25.00% Total Revenues 9,557,038 9,557,038 4,378,031 (5,179,007) 45.81% 20.81% Other financing sources: Transfers in 0.00% -25.00% Total other financing sources 0.00% -25.00% Total revenues and other financing sources 9,557,038 9,557,038 4,378,031 (5,179,007) 45.81% 20.81% Expenditures: Personnel Services 110,000 110,000 3,332 106,668 3.03% -21.97% Other Services 1,112,038 1,112,038 215,050 896,988 19.34% -5.66% Supplies 9,740 (9,740) 0.00% -25.00% Capital Outlay 4,135,000 4,135,000 409,000 3,726,000 9.89% -15.11% Total Expenditures 5,357,038 5,357,038 637,122 4,719,916 11.89% -13.11% Other Financing Uses: Transfers Out - American Rescue Plan 4,200,000 4,200,000 4,200,000 100.00% 75.00% Total Other Financing Uses 4,200,000 4,200,000 4,200,000 100.00% 75.00% Total Expenditures and Other Financing Uses 9,557,038 9,557,038 4,837,122 4,719,916 50.61% 25.61% Excess of Revenues Over (Under) Expenditures and Other Financing Uses $ (459,091) (459,091) Unassigned Fund Balance at Beginning of Year (228,013) Cancellation of Prior Year Encumbrances Change in Other Fund Balance Components During the Year Ending Unassigned Fund Balance, 09/30/22 (687,104) Other Fund Balance Components: Restricted - Current Year Encumbrances 470,997 Restricted - Prior Year Encumbrances 216,107 Total Fund Balance $

CITY OF INDEPENDENCE, MISSOURI Budgetary Comparison Schedule Power and Light

For the period ended September 30, 2022

Actual Variance Percent Percent Budgeted Amounts Amounts with Amended Actual From Original Amended (Budget Basis) Budget 25.00% of Year Budget Operating Revenues: Charges for Services $ 131,606,000 131,606,000 47,566,936 (84,039,064) 36.14% 11.14% Penalties 1,000,000 1,000,000 477,752 (522,248) 47.78% 22.78% Connection Charges 33,000 33,000 1,674 (31,326) 5.07% -19.93% Miscellaneous 18,538 18,538 0.00% -25.00% Temporary Service 1,000 1,000 100 (900) 10.00% -15.00% Rental Income 276,000 276,000 11,209 (264,791) 4.06% -20.94% Transmission Wheeling 7,000,000 7,000,000 1,332,245 (5,667,755) 19.03% -5.97% Total Operating Revenues 139,916,000 139,916,000 49,408,454 (90,507,546) 35.31% 10.31% Operating Expenses: Personnel Services 30,189,037 30,189,037 7,261,218 22,927,819 24.05% -0.95% Other Services 26,956,585 26,956,585 13,150,114 13,806,471 48.78% 23.78% Supplies 55,603,355 55,603,355 18,357,619 37,245,736 33.02% 8.02% Capital Projects 5,305,000 12,168,601 192,564 11,976,037 1.58% -23.42% Capital Operating 1,400,225 1,400,225 433,637 966,588 30.97% 5.97% Debt Service 7,896,466 7,896,466 1,404,726 6,491,740 17.79% -7.21% Other Expenses 100,000 100,000 100,000 0.00% -25.00% Total Operating Expenses 127,450,668 134,314,269 40,799,878 93,514,391 30.38% 5.38% Nonoperating Revenues (Expenses): Investment Income 118,000 118,000 257,290 139,290 218.04% 193.04% Interfund Charges for Support Services 2,011,000 2,011,000 523,922 (1,487,078) 26.05% 1.05% Miscellaneous Revenue (Expense) 15,700 15,700 69,304 53,604 441.43% 416.43% Total Nonoperating Revenue (Expenses) 2,144,700 2,144,700 850,516 (1,294,184) 39.66% 14.66% 14,610,032 7,746,431 9,459,092 1,712,661 122.11% 97.11% Capital Contributions 0.00% -25.00% Transfers Out – Utility Payments In Lieu of Taxes (13,000,000) (13,000,000) (4,573,615) (8,426,385) 35.18% 10.18% Transfers In 0.00% -25.00% Transfers Out 0.00% -25.00% Total Transfers (13,000,000) (13,000,000) (4,573,615) (8,426,385) 35.18% 10.18% Excess of Revenue and Other Financing Sources Over (Under) Expenditures and Other Financing Uses, Budget Basis $ 1,610,032 (5,253,569) 4,885,477 10,139,046 Beginning Available Resources 49,406,450 Prior Period Adjustment Year-End Investment Market Value Adjustment Ending Available Resources 54,291,927 Revenue Risk 5,300,000 Capital Reserve 3,000,000 Expense Risk 18,700,000 Working Capital 25,500,000 Targeted Reserve Level 52,500,000 Total Non-Restricted Resources Available $ 1,791,927 Income (Loss) Before Transfers

Power and Light - Open Capital Projects As of September 30, 2022

PROJECT PROJECT TITLE ORIGINAL BUDGET NET BUDGET AMENDMENTS REVISED BUDGET ENCUMBRANCES ACTUALS AVAILABLE BUDGET 200815 T&D Sys IMPROVEMENTS $ - 833,939.48 833,939.48 921.36 - 833,018.12 200824 Prod Plt MISC PROJECTS - 68,257.76 68,257.76 - - 68,257.76 200828 FIBER OPTIC PROGRAM - 198,999.72 198,999.72 137,845.75 - 61,153.97 201106 69 KV SUBSTATION FACILITIES - 321,078.50 321,078.50 47,018.21 35,838.95 238,221.34 201405 SUBSTATION SECURITY PROJECT - 235,149.64 235,149.64 30,534.00 - 204,615.64 201509 NEW BILLING Sys - 22,047.36 22,047.36 - - 22,047.36 201510 Sys OpS / DISPATCH - 44,634.77 44,634.77 35,030.50 - 9,604.27 201603 69 KV Trans LINE REBUIL - 1,356,365.47 1,356,365.47 27,687.27 - 1,328,678.20 201604 Sys OpS / UPS UPGRAD - 45,493.59 45,493.59 - - 45,493.59 201605 Sys OpS WORK AREA - 619,842.18 619,842.18 - - 619,842.18 201606 NEW FINANCIAL MANAGEMENT SYS - 200,000.00 200,000.00 - - 200,000.00 201702 Prod FACILITIES IMPROVE - 475,477.00 475,477.00 19,279.00 152,368.00 303,830.00 201703 BV GROUND WATER - 369,648.98 369,648.98 71,075.63 10,988.33 287,585.02 201706 SUBSTATION K SWITCHGEAR & - 963,211.67 963,211.67 240,712.45 722,308.75 190.47 201707 MASTER PLAN-FUTURE GENERATIO - 32,500.00 32,500.00 - - 32,500.00 201710 Mo CITY DIVESTITURE - 450,681.26 450,681.26 428,873.64 21,807.12 0.50 201804 SUBSTATION E SWITCHGEAR REPLACEMENT - 5,237,618.51 5,237,618.51 3,123,998.43 2,057.94 2,111,562.14 202004 Above Ground Fuel Storage Tanks - 41,800.00 41,800.00 - - 41,800.00 202101 Substation Fiber Optic Network - 913,263.62 913,263.62 17,925.00 74,825.16 820,513.46 202102 Traffic Controller Upgrades - 66,000.00 66,000.00 9,658.00 - 56,342.00 202103 Traffic Camera System Upgrades - 51,837.00 51,837.00 - - 51,837.00 202107 Motorola APX Radio Purchase Phase 2 - 67,716.89 67,716.89 - - 67,716.89 202108 Operations APC UPS Battery Replace - 110,000.00 110,000.00 1,250.00 9,050.00 99,700.00 202110 20MVAR Capacitor Bank Sub A - 520,726.57 520,726.57 224,973.97 141,551.81 154,200.79 202111 Transmission Pole Replacement Prog - 888,487.14 888,487.14 321,858.64 - 566,628.50 202201 Substation A Transformer T-9 Mtce - 180,000.00 180,000.00 - - 180,000.00 202204 Relay Test Set - 80,103.50 80,103.50 80,103.50 -202205 Desert Storm Switchgear Cabinets - 500,000.00 500,000.00 - - 500,000.00 202206 T & D Road Improvement Projects 500,000.00 - 500,000.00 - - 500,000.00 202208 Traffic Signal Detection Systems - 26,235.00 26,235.00 - - 26,235.00 202210 IPL Service Center PBX Upgrade to I - 85,000.00 85,000.00 - - 85,000.00 202211 H-5 Hot Gas Path Inspection - 1,170,634.91 1,170,634.91 504,350.60 740,128.31 (73,844.00) 202304 Controls Software Upgrade - 500,000.00 500,000.00 - - 500,000.00 202305 PLSC Operations Area HVAC Upgrade - 100,000.00 100,000.00 - - 100,000.00 202306 Substation A Blockhouse Roof Repl 75,000.00 - 75,000.00 - - 75,000.00 202307 Emergent Maintenance Production 500,000.00 - 500,000.00 - - 500,000.00 202308 Substn & Trans Upgrade &Replacement 400,000.00 - 400,000.00 4,603.29 - 395,396.71 202316 Construct 6 New Dist Feeders Sub S 450,000.00 - 450,000.00 - - 450,000.00 9669 SERVICE CTR FACILITY IMPROVE. - 520,084.17 520,084.17 7,174.50 - 512,909.67 $ 1,925,000.00 17,296,834.69 19,221,834.69 5,334,873.74 1,910,924.37 11,976,036.58 Total Available Current Year Prior Year Budget Budget (Enc Roll) Total Budget 12,168,601.36 $ 7,053,233.33 19,221,834.69 Less Expenditures 20,294.36 1,890,630.01 1,910,924.37 Less Encumbrances 172,270.42 5,162,603.32 5,334,873.74 Total Available 11,976,036.58 $ - 11,976,036.58

CITY OF INDEPENDENCE, MISSOURI Budgetary Comparison Schedule Water

For the period ended September 30, 2022

Actual Variance Percent Percent Budgeted Amounts Amounts with Amended Actual From Original Amended (Budget Basis) Budget 25.00% of Year Budget Operating Revenues: Charges for Services $ 32,165,000 32,165,000 9,407,938 (22,757,062) 29.25% 4.25% Penalties 100,000 100,000 65,745 (34,255) 65.75% 40.75% Connection/Disconnection Charges 12,000 12,000 4,629 (7,371) 38.58% 13.58% Miscellaneous 10,000 10,000 6,043 (3,957) 60.43% 35.43% Returned Check Charges 23,000 23,000 7,200 (15,800) 31.30% 6.30% Rental Income 85,000 85,000 55,374 (29,626) 65.15% 40.15% Meter Repairs 0.00% -25.00% Merchandising Jobbing 2,243 2,243 0.00% -25.00% Total Operating Revenues 32,395,000 32,395,000 9,549,172 (22,845,828) 29.48% 4.48% Operating expenses: Personnel Services 10,010,673 10,010,673 2,265,452 7,745,221 22.63% -2.37% Other Services 13,703,182 13,703,182 3,185,268 10,517,914 23.24% -1.76% Supplies 2,840,700 2,840,700 2,035,633 805,067 71.66% 46.66% Capital Projects 7,800,000 22,584,919 198,000 22,386,919 0.88% -24.12% Capital Operating 1,134,500 1,134,500 322,226 812,274 28.40% 3.40% Debt Service 2,526,400 2,526,400 194,497 2,331,903 7.70% -17.30% Other Expenses 50,000 50,000 50,000 0.00% -25.00% Total Operating Expenses 38,065,455 52,850,374 8,201,076 44,649,298 15.52% -9.48% Nonoperating Revenues (Expenses): Investment Income 657,138 657,138 252,359 (404,779) 38.40% 13.40% Interfund Charges for Support Services 3,300,500 3,300,500 839,805 (2,460,695) 25.44% 0.44% Miscellaneous Revenue (Expense) 16,700 16,700 21,210 4,510 127.01% 102.01% Total Nonoperating Revenue (Expenses) 3,974,338 3,974,338 1,113,374 (2,860,964) 28.01% 3.01% (1,696,117) (16,481,036) 2,461,470 18,942,506 -14.94% -39.94% Transfers Out – Utility Payments In Lieu of Taxes (2,941,000) (2,941,000) (899,673) (2,041,327) 30.59% 5.59% Transfers In 0.00% -25.00% Transfers Out 0.00% -25.00% Total Transfers (2,941,000) (2,941,000) (899,673) (2,041,327) 30.59% 5.59% Excess of Revenue and Other Financing Sources Over (Under) Expenditures and Other Financing Uses, Budget Basis $ (4,637,117) (19,422,036) 1,561,797 20,983,833 Beginning Available Resources 48,656,846 Year-End Investment Market Value Adjustment Ending Available Resources 50,218,643 Revenue Risk 2,000,000 Capital Reserve 6,100,000 Expense Risk 700,000 Working Capital 5,600,000 Targeted Reserve Level 14,400,000 Total Non-Restricted Resources Available $ 35,818,643 Income (Loss) Before Transfers

Water - Open Capital Projects

PROJECT PROJECT TITLE ORIGINAL BUDGET NET BUDGET AMENDMENTS REVISED BUDGET ENCUMBRANCES ACTUALS AVAILABLE BUDGET 400708 TREATMENT Plt DISCHARGE $ - 300,000.00 300,000.00 98,000.00 - 202,000.00 400904 EAST INDEPENDENCE INDUST PARK - 674,000.00 674,000.00 - - 674,000.00 401003 FUTURE Prod WELLS 500,000.00 962,596.00 1,462,596.00 270.00 - 1,462,326.00 401301 23RD ST MAIN REPLACEMENT - 311,672.57 311,672.57 2,811.00 - 308,861.57 401402 LAGOON CLEANOUT - 24,559.00 24,559.00 15,000.00 34,059.00 (24,500.00) 401505 Dist Sys IMPROVE - 244,781.00 244,781.00 - - 244,781.00 401506 TRUMAN ROAD BOOSTER STATION - 106,569.52 106,569.52 - - 106,569.52 401601 FILTER BACKWASH OUTFALL - 190,325.00 190,325.00 - - 190,325.00 401602 Plt DISCHARGE OUTFALL - 459,824.48 459,824.48 - - 459,824.48 401605 COURTNEY BEND BASIN CATWALK - 10,020.00 10,020.00 - - 10,020.00 401608 LIME SILO - 4,249,256.24 4,249,256.24 122,333.84 - 4,126,922.40 401703 Maint BUILDING AT CBP - 200,000.00 200,000.00 - - 200,000.00 401704 VAN HORN RESERVOIR IMPROVE - (49,699.58) (49,699.58) - - (49,699.58) 401802 6" Main Replacement James Downey Rd - 250,087.60 250,087.60 - - 250,087.60 401804 Filter Valve House Roof Improvement - 97,292.00 97,292.00 - - 97,292.00 401808 VFD Drive Replacements HSP 2 & 4 - 230,967.00 230,967.00 - - 230,967.00 401818 30" Steel Transmission Main Assess - 156,300.00 156,300.00 - - 156,300.00 401821 Main Replacement-32nd/Hunter/Bird - 91,000.00 91,000.00 - - 91,000.00 401822 Main Replacement-24Hwy/Northern/RR - 240,166.00 240,166.00 - - 240,166.00 402002 39th Street Reservoir - 2,170,212.30 2,170,212.30 1,098,004.30 - 1,072,208.00 402004 Main Replace Walnut/Leslie/LeesSumm - 81,218.73 81,218.73 - - 81,218.73 402007 Courtney Bend Emergency Generator - 1,150,000.00 1,150,000.00 - - 1,150,000.00 402008 Wellfield Overhead Electrical Imp - 1,000,000.00 1,000,000.00 - - 1,000,000.00 402009 Main Replace Sheley/Claremont/Norw - 188,790.00 188,790.00 - - 188,790.00 402010 Main Replace Gudgell/Dodgion/KingsH - 697,170.77 697,170.77 238,710.77 344,475.00 113,985.00 402011 Main Replace Salisbury/Peck/Geospac - 1,179,100.00 1,179,100.00 1,050,000.00 - 129,100.00 402012 College Avenue Improvements - 250,000.00 250,000.00 - - 250,000.00 402101 Main Replacement Ralston 31st/29th - 343,038.50 343,038.50 10,863.30 2,398.20 329,777.00 402102 Main Replacement 3rd St & Jennings - 440,798.00 440,798.00 4,785.00 - 436,013.00 402103 Main Replacement Truman Road - 540,502.00 540,502.00 492,008.00 6,332.00 42,162.00 402104 Lime Slaker No 5 - 350,000.00 350,000.00 - - 350,000.00 402105 Main Replacement Sheley - 98,565.00 98,565.00 3,668.78 5,666.72 89,229.50 402106 Main Replacement Sheley & Northern - 1,017,766.50 1,017,766.50 31,181.02 21,453.98 965,131.50 402107 Facility Improvements/Const/Maint 1,500,000.00 250,000.00 1,750,000.00 100,000.00 - 1,650,000.00 402108 Basin Drive Improvements - 340,523.00 340,523.00 - - 340,523.00 402201 Roof Improvements - 250,000.00 250,000.00 32,260.00 237,240.00 (19,500.00) 402203 Lime Slaker No 1 - 350,000.00 350,000.00 - - 350,000.00 402207 CB Electrical Switchgear Improvemen - 200,000.00 200,000.00 - - 200,000.00 402301 IT Infrastructure Upgrade 150,000.00 - 150,000.00 - - 150,000.00 402302 HSPS HVAC Improvements 250,000.00 - 250,000.00 - - 250,000.00 402303 Lime Silo Recoating 400,000.00 - 400,000.00 - - 400,000.00 9749 MAIN REPLACEMENT PROGRAM - 3,815,370.17 3,815,370.17 268,441.60 122,194.80 3,424,733.77 9952 SECURITY UPGRADES - 517,590.82 517,590.82 51,286.46 - 466,304.36 $ 2,800,000.00 23,980,362.62 26,780,362.62 3,619,624.07 773,819.70 22,386,918.85 Current Year Prior Year Budget Budget (Enc Roll) Total Budget 22,584,918.85 $ 4,195,443.77 26,780,362.62 Less Expenditures - 773,819.70 773,819.70 Less Encumbrances 198,000.00 3,421,624.07 3,619,624.07 Total Available 22,386,918.85 $ - 22,386,918.85

As of September 30, 2022 21

CITY

INDEPENDENCE, MISSOURI

Budgetary Comparison Schedule

Sanitary Sewer

For the period ended September 30, 2022

Actual Variance Percent Percent Budgeted Amounts Amounts with Amended Actual From Original Amended (Budget Basis) Budget 25.00% of Year Budget Operating revenues: Charges for Services $ 35,821,585 35,821,585 9,203,954 (26,617,631) 25.69% 0.69% Penalties 200,000 200,000 102,661 (97,339) 51.33% 26.33% Total operating revenues 36,021,585 36,021,585 9,306,615 (26,714,970) 25.84% 0.84% Operating expenses: Personnel Services 7,144,986 7,144,986 1,679,513 5,465,473 23.51% -1.49% Other Services 15,594,591 15,594,591 3,556,056 12,038,535 22.80% -2.20% Supplies 1,285,100 1,285,100 303,874 981,226 23.65% -1.35% Capital Projects 1,750,000 14,137,113 154,845 13,982,268 1.10% -23.90% Capital Operating 593,000 593,000 208,268 384,732 35.12% 10.12% Debt Service 6,239,100 6,239,100 681,679 5,557,421 10.93% -14.07% Other Expenses 0.00% -25.00% Total Operating Expenses 32,606,777 44,993,890 6,584,235 38,409,655 14.63% -10.37% Nonoperating Revenues (Expenses): Investment Income 326,000 326,000 170,482 (155,518) 52.30% 27.30% Miscellaneous Revenue (Expense) 7,900 7,900 28,411 20,511 359.63% 334.63% Total Nonoperating Revenue (Expenses) 333,900 333,900 198,893 (135,007) 59.57% 34.57% 3,748,708 (8,638,405) 2,921,273 11,559,678 -33.82% -58.82% Transfers Out – Utility Payments In Lieu of Taxes (3,596,612) (3,596,612) (899,451) (2,697,161) 25.01% 0.01% Transfers In 10,000 10,000 10,000 100.00% 75.00% Transfers Out 0.00% -25.00% Total Transfers (3,586,612) (3,586,612) (889,451) (2,697,161) 24.80% -0.20% Excess of Revenue and Other Financing Sources Over (Under) Expenditures and Other Financing Uses, Budget Basis $ 162,096 (12,225,017) 2,031,822 14,256,839 Beginning Available Resources 31,330,273 Year-End Investment Market Value Adjustment Ending Available Resources 33,362,095 Revenue Risk 1,200,000 Capital Reserve 4,000,000 Expense Risk 700,000 Working Capital 6,800,000 Targeted Reserve Level 12,700,000 Total Non-Restricted Resources Available $ 20,662,095 Income (Loss) Before Transfers

Sanitary Sewer - Open Capital Projects

PROJECT PROJECT TITLE ORIGINAL BUDGET NET BUDGET AMENDMENTS REVISED BUDGET ENCUMBRANCES ACTUALS AVAILABLE BUDGET 300801 NEIGHBORHOOD PROJECTS $ - 476,466.48 476,466.48 - - 476,466.48 301201 BURR OAK EAST - 1,035,327.15 1,035,327.15 - - 1,035,327.15 301202 CRACKERNECK-VAN HOOK SEWER - 529,163.59 529,163.59 - - 529,163.59 301603 RCTP FACILITIES ROOF, CEILING - 170,925.00 170,925.00 - - 170,925.00 301701 SCADA UPGRADE - 139,743.08 139,743.08 60,549.33 - 79,193.75 301703 ARROWHEAD CENTER - 169,828.06 169,828.06 - - 169,828.06 301705 16TH/SCOTT - 357,362.29 357,362.29 5,390.10 - 351,972.19 301706 TREATMENT FACILITY IMPROVEMENT - 369,539.84 369,539.84 61,753.20 - 307,786.64 301804 ROCK CREEK EFFLUENT STRUCTURE - 332,776.94 332,776.94 11,056.27 - 321,720.67 301806 Neighborhood Improvements 2018-19 - 513,781.95 513,781.95 - - 513,781.95 302001 Fairmount Highlands - 170,000.00 170,000.00 - - 170,000.00 302002 Arlington Improvements - 100,000.00 100,000.00 - - 100,000.00 302003 Bison Park - 107,079.84 107,079.84 65,716.14 5,564.33 35,799.37 302004 Neighborhood Projects 2019-20 - 580,000.00 580,000.00 - - 580,000.00 302005 Biosolids Handling - 2,397,533.81 2,397,533.81 988,420.52 623,061.01 786,052.28 302006 Raw Pumps & Screening - 900,000.00 900,000.00 314,466.00 - 585,534.00 302007 Electrical Substation Rehab - 158,690.00 158,690.00 29,351.00 - 129,339.00 302008 RCTP Fence - 33,950.24 33,950.24 - - 33,950.24 302009 Truman & Harris - 50,000.00 50,000.00 - - 50,000.00 302101 Sanitation Sewer Evaluation Survey - 106,982.83 106,982.83 21,301.63 - 85,681.20 302102 Raymond Harkless Mills San Imp - 200,000.00 200,000.00 - - 200,000.00 302103 Pump Station Imp & Maintenance - 568,240.98 568,240.98 - - 568,240.98 302104 Polymer System Relocation - 100,000.00 100,000.00 - - 100,000.00 302105 Piping Rehabilitation - 585,933.69 585,933.69 14,332.50 - 571,601.19 302201 Upper Adair Interceptor - 800,000.00 800,000.00 - - 800,000.00 302202 Crackerneck Creek Slope Rehab - 1,877,276.90 1,877,276.90 67,034.32 11,157.12 1,799,085.46 302203 Sanitary Sewer Main Reloc from Stre - 400,000.00 400,000.00 - - 400,000.00 302204 RCTP - Septic Pumper - 300,000.00 300,000.00 - - 300,000.00 302205 Clarifier Rehabilitation - 1,405,823.97 1,405,823.97 222,663.98 7,963.08 1,175,196.91 302206 Railing Safety RCPS & SCPS - 325,000.00 325,000.00 - - 325,000.00 302301 Sludge Thickening Process Improve 400,000.00 - 400,000.00 - - 400,000.00 9757 TRENCHLESS TECHNOLOGY 100,000.00 995,405.40 1,095,405.40 264,783.40 - 830,622.00 $ 500,000.00 16,256,832.04 16,756,832.04 2,126,818.39 647,745.54 13,982,268.11 Current Year Prior Year Budget Budget (Enc Roll) Total Budget 14,137,112.86 $ 2,619,719.18 16,756,832.04 Less Expenditures 51,973.75 595,771.79 647,745.54 Less Encumbrances 102,871.00 2,023,947.39 2,126,818.39 Total Available 13,982,268.11 $ - 13,982,268.11

of September 30, 2022

CITY

MISSOURI

Actual Variance Percent Percent Budgeted Amounts Amounts with Amended Actual From Original Amended (Budget Basis) Budget 25.00% of Year Budget Operating revenues: Charges for Services $ 0.00% -25.00% Miscellaneous 0.00% -25.00% Total operating revenues 0.00% -25.00% Operating Expenses: Personnel Services 0.00% -25.00% Other Services 0.00% -25.00% Supplies 0.00% -25.00% Capital Outlay 2,309,104 2,652,853 3,753,157 (1,100,304) 141.48% 116.48% Debt Service 5,648,400 5,648,400 554,155 5,094,245 9.81% -15.19% Other Expenses 0.00% -25.00% Total Operating Expenses 7,957,504 8,301,253 4,307,312 3,993,941 51.89% 26.89% Nonoperating Revenues (Expenses): Investment Income 6,200 6,200 26,547 20,347 428.18% 403.18% Miscellaneous Revenue (Expense) 0.00% -25.00% Sales Tax 2,400,000 2,400,000 502,571 (1,897,429) 20.94% -4.06% Total Nonoperating Revenue (Expenses) 2,406,200 2,406,200 529,118 (1,877,082) 21.99% -3.01% (5,551,304) (5,895,053) (3,778,194) 2,116,859 64.09% 39.09% Transfers Out – Utility Payments In Lieu of Taxes 0.00% -25.00% Transfers In 166,839 (166,839) 0.00% -25.00% Transfers Out 0.00% -25.00% Total Transfers 166,839 (166,839) 0.00% -25.00% Excess of Revenue and Other Financing Sources Over (Under) Expenditures and Other Financing Uses, Budget Basis $ (5,551,304) (5,895,053) (3,611,355) 2,283,698 Beginning Available Resources (1,228,630) Less Prior Year Expenses Year-End Investment Market Value Adjustment Ending Available Resources $ (4,839,985) Income (Loss) Before Transfers

Center Debt Service

the period ended September

OF INDEPENDENCE,

Budgetary Comparison Schedule Events

For

30, 2022

CITY OF INDEPENDENCE, MISSOURI Budgetary

Comparison Schedule

Central Garage

For the period ended September 30, 2022

Actual Variance Percent Percent Budgeted Amounts Amounts with Amended Actual From Original Amended (Budget Basis) Budget 25.00% of Year Budget Operating revenues: Charges for Services $ 2,693,100 2,693,100 805,409 (1,887,691) 29.91% 4.91% Miscellaneous 4,028 4,028 0.00% -25.00% Total Operating Revenues 2,693,100 2,693,100 809,437 (1,883,663) 30.06% 5.06% Operating Expenses: Personnel Services 905,367 905,367 184,328 721,039 20.36% -4.64% Other Services 996,700 996,700 790,152 206,548 79.28% 54.28% Supplies 998,500 998,500 935,674 62,826 93.71% 68.71% Capital Outlay 8,000 8,000 5,619 2,381 70.24% 45.24% Other Expenses 0.00% -25.00% Total Operating Expenses 2,908,567 2,908,567 1,915,773 992,794 65.87% 40.87% Nonoperating Revenues (Expenses): Investment Income 6,500 6,500 1,640 (4,860) 25.23% 0.23% Miscellaneous Revenue (Expense) 281,000 281,000 917 (280,083) 0.33% -24.67% Total Nonoperating Revenue (Expenses) 287,500 287,500 2,557 (284,943) 0.89% -24.11% 72,033 72,033 (1,103,779) (1,175,812) -1532.32% -1557.32% Transfers Out – Utility Payments In Lieu of Taxes 0.00% -25.00% Transfers In 0.00% -25.00% Transfers Out 0.00% -25.00% Total Transfers 0.00% -25.00% Change In Net Position (Budget Basis) $ 72,033 72,033 (1,103,779) (1,175,812) Unassigned Fund Balance at Beginning of Year (1,394,706) Cancellation of Prior Year Encumbrances Change in Other Fund Balance Components During the Year (2,924) GAAP Components - OPEB and LAGERS 1,755,311 Year-end investment market value adjustment Ending Unassigned Fund Balance Non-GAAP Basis, 09/30/22 (746,098) Other Net Position Components: Assigned - Current Year Encumbrances 1,224,715 Assigned - Prior Year Encumbrances 25,536 Total Fund Balance $ 504,153 Income (Loss) Before Transfers

CITY OF INDEPENDENCE, MISSOURI

Budgetary Comparison Schedule

Staywell Health Care

For the period ended September 30, 2022

Actual Variance Percent Percent Budgeted Amounts Amounts with Amended Actual From Original Amended (Budget Basis) Budget 25.00% of Year Budget Operating revenues: Charges for Services $ 17,859,000 17,859,000 5,349,293 (12,509,707) 29.95% 4.95% Miscellaneous 0.00% -25.00% Total Operating Revenues 17,859,000 17,859,000 5,349,293 (12,509,707) 29.95% 4.95% Operating Expenses: Personnel Services 568,500 568,500 21,700 546,800 3.82% -21.18% Other Services 22,268,500 22,268,500 5,983,390 16,285,110 26.87% 1.87% Supplies 0.00% -25.00% Capital Outlay 0.00% -25.00% Other Expenses 0.00% -25.00% Total Operating Expenses 22,837,000 22,837,000 6,005,090 16,831,910 26.30% 1.30% Nonoperating Revenues (Expenses): Investment Income 1,000 1,000 18,967 17,967 1896.70% 1871.70% Miscellaneous Revenue (Expense) 1,077,000 1,077,000 455,494 (621,506) 42.29% 17.29% Total Nonoperating Revenue (Expenses) 1,078,000 1,078,000 474,461 (603,539) 44.01% 19.01% (3,900,000) (3,900,000) (181,336) 3,718,664 4.65% -20.35% Transfers In - American Rescue Plan 3,900,000 3,900,000 3,900,000 100.00% 75.00% Transfers Out 0.00% -25.00% Total Transfers 3,900,000 3,900,000 3,900,000 100.00% 75.00% Change In Net Position (Budget Basis) $ 3,718,664 3,718,664 Unassigned Fund Balance at Beginning of Year 1,129,211 Cancellation of Prior Year Encumbrances Change in Other Fund Balance Components During the Year Ending Unassigned Fund Balance Non-GAAP Basis, 09/30/22 4,847,875 Other Net Position Components: Assigned - Current Year Encumbrances 81,000 Assigned - Prior Year Encumbrances Total Fund Balance $ 4,928,875 Income (Loss) Before Transfers

CITY OF INDEPENDENCE, MISSOURI Budgetary Comparison Schedule Workers'

Compensation

For the period ended September 30, 2022

Actual Variance Percent Percent Budgeted Amounts Amounts with Amended Actual From Original Amended (Budget Basis) Budget 25.00% of Year Budget Operating revenues: Charges for Services $ 4,450,900 4,450,900 1,112,728 (3,338,172) 25.00% 0.00% Miscellaneous 0.00% -25.00% Total Operating Revenues 4,450,900 4,450,900 1,112,728 (3,338,172) 25.00% 0.00% Operating Expenses: Personnel Services 1,589 (1,589) 0.00% -25.00% Other Services 4,558,654 4,558,654 870,275 3,688,379 19.09% -5.91% Supplies 0.00% -25.00% Capital Outlay 0.00% -25.00% Other Expenses 0.00% -25.00% Total Operating Expenses 4,558,654 4,558,654 871,864 3,686,790 19.13% -5.87% Nonoperating Revenues (Expenses): Investment Income 6,000 6,000 25,674 19,674 427.90% 402.90% Miscellaneous Revenue (Expense) 6,101 6,101 0.00% -25.00% Total Nonoperating Revenue (Expenses) 6,000 6,000 31,775 25,775 529.58% 504.58% (101,754) (101,754) 272,639 374,393 -267.94% -292.94% Transfers In 0.00% -25.00% Transfers Out 0.00% -25.00% Total Transfers 0.00% -25.00% Change In Net Position (Budget Basis) $ (101,754) (101,754) 272,639 374,393 Unassigned Fund Balance at Beginning of Year (6,806,156) 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, 09/30/22 (6,533,517) Other Net Position Components: Restricted - Work Comp Escrow Assigned - Current Year Encumbrances 126,590 Assigned - Prior Year Encumbrances 12,500 Total Fund Balance $ (6,394,427) Income (Loss) Before Transfers

CITY OF INDEPENDENCE, MISSOURI Budgetary Comparison Schedule Risk

Management

For the period ended September 30, 2022

Actual Variance Percent Percent Budgeted Amounts Amounts with Amended Actual From Original Amended (Budget Basis) Budget 25.00% of Year Budget Operating revenues: Charges for Services $ 3,196,000 3,196,000 736,075 (2,459,925) 23.03% -1.97% Miscellaneous 0.00% -25.00% Total Operating Revenues 3,196,000 3,196,000 736,075 (2,459,925) 23.03% -1.97% Operating Expenses: Personnel Services 1,589 (1,589) 0.00% -25.00% Other Services 2,936,292 2,936,292 1,321,292 1,615,000 45.00% 20.00% Supplies 2,000 2,000 2,000 0.00% -25.00% Capital Outlay 0.00% -25.00% Other Expenses 0.00% -25.00% Total Operating Expenses 2,938,292 2,938,292 1,322,881 1,615,411 45.02% 20.02% Nonoperating Revenues (Expenses): Investment Income 23,000 23,000 5,192 (17,808) 22.57% -2.43% Miscellaneous Revenue (Expense) 0.00% -25.00% Total Nonoperating Revenue (Expenses) 23,000 23,000 5,192 (17,808) 22.57% -2.43% 280,708 280,708 (581,614) (862,322) -207.20% -232.20% Transfers Out – Utility Payments In Lieu of Taxes 0.00% -25.00% Transfers In 0.00% -25.00% Transfers Out 0.00% -25.00% Total Transfers 0.00% -25.00% Change In Net Position (Budget Basis) $ 280,708 280,708 (581,614) (862,322) Unassigned Fund Balance at Beginning of Year 1,752,742 Cancellation of Prior Year Encumbrances Change in Other Fund Balance Components During the Year Year-end investment market value adjustment Ending Unassigned Fund Balance Non-GAAP Basis, 09/30/22 1,171,128 Other Net Position Components: Assigned - Current Year Encumbrances 70,560 Assigned - Prior Year Encumbrances Total Fund Balance $ 1,241,688 Income (Loss) Before Transfers

CITY OF INDEPENDENCE, MISSOURI

Budgetary Comparison Schedule

Finance & Support Services

For the period ended September 30, 2022

Actual Variance Percent Percent Budgeted Amounts Amounts with Amended Actual From Original Amended (Budget Basis) Budget 25.00% of Year Budget Operating revenues: Charges for Services $ 10,506,740 10,506,740 2,626,685 (7,880,055) 25.00% 0.00% Miscellaneous 0.00% -25.00% Total Operating Revenues 10,506,740 10,506,740 2,626,685 (7,880,055) 25.00% 0.00% Operating Expenses: Personnel Services 5,843,572 5,843,572 1,208,748 4,634,824 20.69% -4.31% Other Services 4,446,414 4,446,414 2,071,554 2,374,860 46.59% 21.59% Supplies 29,900 29,900 5,250 24,650 17.56% -7.44% Capital Outlay 142,500 142,500 10,712 131,788 7.52% -17.48% Other Expenses 0.00% -25.00% Total Operating Expenses 10,462,386 10,462,386 3,296,264 7,166,122 31.51% 6.51% Nonoperating Revenues (Expenses): Investment Income 0.00% -25.00% Miscellaneous Revenue (Expense) 4 4 0.00% -25.00% Total Nonoperating Revenue (Expenses) 4 4 0.00% -25.00% 44,354 44,354 (669,575) (713,929) -1509.62% -1534.62% Transfers Out – Utility Payments In Lieu of Taxes 0.00% -25.00% Transfers In – CARES Act 0.00% -25.00% Transfers Out 0.00% -25.00% Total Transfers 0.00% -25.00% Change In Net Position (Budget Basis) $ 44,354 44,354 (669,575) (713,929) Unassigned Fund Balance at Beginning of Year 1,618,522 Cancellation of Prior Year Encumbrances Change in Other Fund Balance Components During the Year GAAP Components - OPEB and LAGERS (45,193) Ending Unassigned Fund Balance Non-GAAP Basis, 09/30/22 903,754 Other Net Position Components: Assigned - Current Year Encumbrances 964,098 Assigned - Prior Year Encumbrances 16,286 Total Fund Balance $ 1,884,138 Income (Loss) Before Transfers

CITY OF INDEPENDENCE, MISSOURI Budgetary

Actual Variance Percent Percent Budgeted Amounts Amounts with Final Actual From Original Amended (Budget Basis) Budget 25.00% of Year Budget Revenues: Charges for Services $ 9,289 9,289 (9,289) 0.00% -25.00% Investment Income (Loss) 504 504 0.00% -25.00% Other Revenue 0.00% -25.00% Total Revenues 9,289 9,289 504 (8,785) 5.43% -19.57% Expenditures: General Government 11 (11) 0.00% -25.00% Debt Service 10,200 10,200 588 9,612 5.76% -19.24% Total Expenditures 10,200 10,200 599 9,601 5.87% -19.13% Other Financing Uses: Transfers Out/Capital Outlay 0.00% -25.00% Total Other Financing Uses 0.00% -25.00% Total expenditures and other financing uses 10,200 10,200 599 9,601 5.87% -19.13% Excess of Revenues Over (Under) Expenditures and Other Financing Uses, Budget Basis $ (911) (911) (95) 816 Unassigned Fund Balance at Beginning of Year 104,235 Cancellation of Prior Year Encumbrances Change in Other Fund Balance Components During the Year Year-End Investment Market Value Adjustment Ending Unassigned Fund Balance, 09/30/22 104,140 Other Fund Balance Components: Restricted - Current Year Encumbrances Restricted - Prior Year Encumbrances Total Fund Balance $ 104,140

Schedule Debt Service - Neighborhood Improvement Districts For the period ended September 30, 2022 30

Comparison

Actual Variance Percent Percent Budgeted Amounts Amounts with Final Actual From Original Amended (Budget Basis) Budget 25.00% of Year Budget Revenues: Charges for Services $ 0.00% -25.00% Investment Income 375 375 0.00% -25.00% Intergovernmental 0.00% -25.00% Other Revenue 0.00% -25.00% Total Revenues 375 375 0.00% -25.00% Other Financing Sources: Transfers In 0.00% -25.00% Total Other Financing Sources 0.00% -25.00% Total Revenues and Other Financing Sources 375 375 0.00% -25.00% Expenditures: Public Works 8 (8) 0.00% -25.00% Culture and Recreation 0.00% -25.00% Capital Outlay 184,552 184,552 0.00% -25.00% Total Expenditures 184,552 8 184,544 0.00% -25.00% Other Financing Uses: Transfers Out/Capital Outlay 0.00% -25.00% Total Other Financing Uses 0.00% -25.00% Total Expenditures and Other Financing Uses 184,552 8 184,544 0.00% -25.00% Excess of Revenues Over (Under) Expenditures and Other Financing Uses, Budget Basis $ (184,552) 367 184,919 Unassigned Fund Balance at Beginning of Year (19,797) Cancellation of Prior Year Encumbrances Change to Prior Year Expenditure Year-End Investment Market Value Adjustment Ending Unassigned Fund Balance, 09/30/22 (19,430) Other Fund Balance Components: Committed - Current Year Encumbrances Committed - Prior Year Encumbrances 97,116 Total Fund Balance $ 77,686 Budgetary Comparison Schedule

OF INDEPENDENCE,

Street Improvements Capital Project Fund For the period ended September 30, 2022 31

CITY

MISSOURI

CITY OF INDEPENDENCE, MISSOURI Budgetary Comparison Schedule Revolving Public Improvements Capital Project Fund For the period ended September 30, 2022

Actual Variance Percent Percent Budgeted Amounts Amounts with Final Actual From Original Amended (Budget Basis) Budget 25.00% of Year Budget Revenues: Charges for Services $ 0.00% -25.00% Investment Income (Loss) 103 103 0.00% -25.00% Other Revenue 0.00% -25.00% Total Revenues 103 103 0.00% -25.00% Expenditures: Public Works 2 (2) 0.00% -25.00% Culture and Recreation 0.00% -25.00% Capital Outlay 0.00% -25.00% Total Expenditures 2 (2) 0.00% -25.00% Other Financing Uses: Transfers Out/Capital Outlay 0.00% -25.00% Total Other Financing Uses 0.00% -25.00% Total Expenditures and Other Financing Uses 2 (2) 0.00% -25.00% Excess of Revenues Over (Under) Expenditures and Other Financing Uses, Budget Basis $ 101 101 Unassigned Fund Balance at Beginning of Year 21,213 Cancellation of Prior Year Encumbrances Change in Other Fund Balance Components During the Year Year-End Investment Market Value Adjustment Ending Unassigned Fund Balance, 09/30/22 21,314 Other Fund Balance Components: Committed - Current Year Encumbrances Committed - Prior Year Encumbrances Total Fund Balance $ 21,314

CITY OF INDEPENDENCE, MISSOURI Budgetary Comparison Schedule

Actual Variance Percent Percent Budgeted Amounts Amounts with Final Actual From Original Amended (Budget Basis) Budget 25.00% of Year Budget Revenues: Charges for Services $ 0.00% -25.00% Intergovernmental 0.00% -25.00% Investment Income 237 237 0.00% -25.00% Other Revenue 0.00% -25.00% Total revenues 237 237 0.00% -25.00% Other Financing Sources: Transfers In 137,851 137,851 0.00% -25.00% Total Other Financing Sources 137,851 137,851 0.00% -25.00% Total Revenues and Other Financing Sources 138,088 138,088 0.00% -25.00% Expenditures: Public Works 7 (7) 0.00% -25.00% Culture and Recreation 0.00% -25.00% Capital Outlay 316,163 49,810 266,353 15.75% -9.25% Total Expenditures 316,163 49,817 266,346 15.76% -9.24% Other Financing Uses: Transfers Out/Capital Outlay 0.00% -25.00% Total Other Financing Uses 0.00% -25.00% Total expenditures and other financing uses 316,163 49,817 266,346 15.76% -9.24% Excess of Revenues Over (Under) Expenditures and Other Financing Uses, Budget Basis $ (316,163) 88,271 404,434 Unassigned Fund Balance at Beginning of Year (164,886) Cancellation of Prior Year Encumbrances Change in Other Fund Balance Components During the Year Year-End Investment Market Value Adjustment Ending Unassigned Fund Balance, 09/30/22 (76,615) Other Fund Balance Components: Committed - Current Year Encumbrances 49,810 Committed - Prior Year Encumbrances 23,791 Total Fund Balance $ (3,014)

and Other Improvements Capital Project Fund For the period ended September 30, 2022 33

Buildings

Actual Variance Percent Percent Budgeted Amounts Amounts with Final Actual From Original Amended (Budget Basis) Budget 25.00% of Year Budget Revenues: Charges for Services $ 0.00% -25.00% Investment Income 0.00% -25.00% Other Revenue 0.00% -25.00% Total revenues 0.00% -25.00% Expenditures: Public Works 0.00% -25.00% Culture and Recreation 0.00% -25.00% Capital Outlay 0.00% -25.00% Total Expenditures 0.00% -25.00% Other Financing Uses: Transfers Out/Capital Outlay 0.00% -25.00% Total Other Financing Uses 0.00% -25.00% Total expenditures and other financing uses 0.00% -25.00% 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, 09/30/22 (16,155) Fund Balance Components: Committed - Current Year Encumbrances Committed - Prior Year Encumbrances Total Fund Balance $ (16,155) CITY OF INDEPENDENCE, MISSOURI Budgetary Comparison Schedule Storm Drainage Capital Project Fund For the period ended September 30, 2022 34

CITY OF INDEPENDENCE, MISSOURI Budgetary Comparison Schedule Park Improvements Capital Project Fund For the period ended September 30, 2022

Actual Variance Percent Percent Budgeted Amounts Amounts with Final Actual From Original Amended (Budget Basis) Budget 25.00% of Year Budget Revenues: Charges for Services $ 0.00% -25.00% Investment Income (Loss) 154 154 0.00% -25.00% Other Revenue 0.00% -25.00% Total revenues 154 154 0.00% -25.00% Expenditures: Public Works 3 (3) 0.00% -25.00% Culture and Recreation 0.00% -25.00% Capital Outlay 0.00% -25.00% Total Expenditures 3 (3) 0.00% -25.00% Other Financing Uses: Transfers Out/Capital Outlay 0.00% -25.00% Total Other Financing Uses 0.00% -25.00% Total expenditures and other financing uses 3 (3) 0.00% -25.00% Excess of Revenues Over (Under) Expenditures and Other Financing Uses, Budget Basis $ 151 151 Unassigned Fund Balance at Beginning of Year 30,881 Cancellation of Prior Year Encumbrances Change in Other Fund Balance Components During the Year Year-End Investment Market Value Adjustment Ending Unassigned Fund Balance, 09/30/22 31,032 Fund Balance Components: Committed - Current Year Encumbrances Committed - Prior Year Encumbrances Total Fund Balance $ 31,032

Actual Variance Percent Percent Budgeted Amounts Amounts with Final Actual From Original Amended (Budget Basis) Budget 25.00% of Year Budget Revenues: Charges for Services $ 0.00% -25.00% Investment Income 0.00% -25.00% Other Revenue 0.00% -25.00% Total Revenues 0.00% -25.00% Expenditures: Public Works 0.00% -25.00% Culture and Recreation 0.00% -25.00% Capital Outlay 0.00% -25.00% Total Expenditures 0.00% -25.00% Other Financing Uses: Transfers Out/Capital Outlay 0.00% -25.00% Total Other Financing Uses 0.00% -25.00% Total Expenditures and Other Financing Uses 0.00% -25.00% Excess of revenues over (under) expenditures and Other Financing Uses, Budget Basis $ Unassigned Net Position at Beginning of Year Cancellation of Prior Year Encumbrances Change in Other Fund Balance Components During the Year Year-End Investment Market Value Adjustment Unassigned Net Position, 09/30/22 Other Net Position Components: Committed - Current Year Encumbrances Committed - Prior Year Encumbrances Total Net Position $ CITY OF INDEPENDENCE, MISSOURI Budgetary Comparison Schedule Private Purpose Expendable Trust Fund - Vaile Mansion For the period ended September 30, 2022 36

CITY OF INDEPENDENCE, MISSOURI Budgetary Comparison Schedule Independence Events Center CID For the period ended September 30, 2022

Actual Variance Percent Percent Budgeted Amounts Amounts with Final Actual From Original Amended (Budget Basis) Budget 25.00% of Year Budget Revenues: Sales Taxes $ 8,470,843 8,470,843 1,482,432 (6,988,411) 17.50% -7.50% Investment Income 30,000 30,000 56,595 26,595 188.65% 163.65% Total Revenues 8,500,843 8,500,843 1,539,027 (6,961,816) 18.10% -6.90% Expenditures: Administrative Fee 169,417 169,417 29,649 139,768 17.50% -7.50% Insurance 4,750 4,750 4,750 0.00% -25.00% Legal 44,500 44,500 2,390 42,110 5.37% -19.63% Audit 5,500 5,500 5,500 100.00% 75.00% Banking 8,600 8,600 2,510 6,090 29.19% 4.19% Maintenance 100,000 100,000 100,000 0.00% -25.00% Capital Outlay 0.00% -25.00% Other 0.00% -25.00% Total Expenditures 332,767 332,767 40,049 292,718 12.04% -12.96% Other Financing Uses: Transfers Out - EATS 1,175,000 1,175,000 1,175,000 0.00% -25.00% Transfers Out - Debt Service (City) 4,202,213 4,202,213 502,571 3,699,642 11.96% -13.04% Transfers Out - Captial Projects 2,309,104 2,309,104 166,839 2,142,265 7.23% -17.77% Total Other Financing Uses 7,686,317 7,686,317 669,410 7,016,907 8.71% -16.29% Excess of Revenue and Other Financing Sources Over (Under) Expenditures and Other Financing Uses, Budget Basis $ 481,759 481,759 829,568 347,809 Unassigned Fund Balance at Beginning of Year 10,439,449 Cancellation of Prior Year Encumbrances Change in Other Fund Balance Components During the Year Unassigned Ending Fund Balance, 09/30/22 11,269,017 Other Fund Balance Components: Restricted - current year encumbrances 5,500 Restricted - prior year encumbrances 5,795 Total Fund Balance $ 11,280,312

CITY OF INDEPENDENCE, MISSOURI Budgetary Comparison Schedule

Actual Variance Percent Percent Budgeted Amounts Amounts with Final Actual From Original Amended (Budget Basis) Budget 25.00% of Year Budget Revenues: Sales taxes $ 95,626 95,626 0.00% -25.00% Investment income 1,088 1,088 0.00% -25.00% Total revenues 96,714 96,714 0.00% -25.00% Expenditures: Administrative fee 1,913 (1,913) 0.00% -25.00% Insurance 0.00% -25.00% Legal 1,250 (1,250) 0.00% -25.00% Audit 5,500 (5,500) 0.00% -25.00% Banking 123 (123) 0.00% -25.00% Contract services 0.00% -25.00% Capital outlay 0.00% -25.00% Other 0.00% -25.00% Total expenditures 8,786 (8,786) 0.00% -25.00% Other financing uses: Transfers out - EATS 47,813 (47,813) 0.00% -25.00% Transfers out - Debt Service (City) 0.00% -25.00% Total other financing uses 47,813 (47,813) 0.00% -25.00% Excess of Revenue and Other Financing Sources Over (Under) Expenditures and Other Financing Uses, Budget Basis $ 40,115 40,115 Unassigned Fund Balance at Beginning of Year 190,339 Cancellation of Prior Year Encumbrances Change in Other Fund Balance Components During the Year (120) Unassigned Ending Fund Balance, 09/30/22 230,334 Other Fund Balance Components: Restricted - Current Year Encumbrances 5,500 Restricted - Prior Year Encumbrances Restricted - City Transportation 7,296 Total Fund Balance $ 243,130

Crackerneck Creek TDD For the period ended September 30, 2022 38

CITY OF INDEPENDENCE, MISSOURI Budgetary Comparison Schedule Tax Increment Financing Summary For the Period Ended September 30, 2022

Actual Variance Percent Percent Budgeted Amounts Amounts with Final Actual From Original Amended (Budget Basis) Budget 25.00% of Year Budget Revenues: Taxes $ 2,365,293 2,365,293 0.00% -25.00% Investment Income (Loss) 123,789 121,444 0.00% -25.00% Other revenue 123,536 123,536 0.00% -25.00% Total Revenues 2,612,618 2,610,273 0.00% -25.00% Other Financing Sources: Transfers In 0.00% -25.00% Total Other Financing Sources 0.00% -25.00% Total Revenues and Other Financing Sources 2,612,618 2,610,273 0.00% -25.00% Expenditures: Tax Increment Financing 1,909 (1,862) 0.00% -25.00% Debt Service Principal 4,775,000 4,775,000 888,052 3,886,948 18.60% -6.40% Interest and Fiscal Agent Fees 4,356,100 4,356,100 1,581,303 2,774,797 36.30% 11.30% Debt Issuance Costs 0.00% -25.00% Total Expenditures 9,131,100 9,131,100 2,471,264 6,659,883 27.06% 2.06% Other Financing Uses: Issuance of Debt 0.00% -25.00% Reoffering Premium/Original Issue Discount 0.00% -25.00% Payment to Refund Loans Escrow Agent 0.00% -25.00% Transfers Out 0.00% -25.00% Total Other Financing Uses 0.00% -25.00% Total Expenditures and Other Financing Uses 9,131,100 9,131,100 2,471,264 6,659,883 27.06% 2.06% Excess of Revenues Over (Under) Expenditures and other financing uses $ (9,131,100) (9,131,100) 141,354 9,272,454 Unassigned Fund Balance at Beginning of Year 21,016,591 Cancellation of Prior Year Encumbrances Change in Other Fund Balance Components During the Year Year-End Investment Market Value Adjustment Unassigned Ending Fund Balance, 09/30/22 21,157,945 Other Fund Balance Components: Restricted - Current Year Encumbrances Restricted - Prior Year Encumbrances Restricted - Trust Debt Service 10,524,834 Total Fund Balance $ 31,682,779

For the Period Ended September 30, 2022

Actual Variance Percent Percent Budgeted Amounts Amounts with Final Actual From Original Amended (Budget Basis) Budget 25.00% of Year Budget Revenues: Taxes $ 7,373 7,373 0.00% -25.00% Investment Income (Loss) 228 228 0.00% -25.00% Other Revenue 30,397 30,397 0.00% -25.00% Total Revenues 37,998 37,998 0.00% -25.00% Other Financing Sources: Transfers In 0.00% -25.00% Total Other Financing Sources 0.00% -25.00% Total Revenues and Other Financing Sources 37,998 37,998 0.00% -25.00% Expenditures: Tax Increment Financing 0.00% -25.00% Debt Service Principal 210,000 210,000 105,000 105,000 50.00% 25.00% Interest and Fiscal Agent Fees 321,000 321,000 161,356 159,644 50.27% 25.27% Debt Issuance Costs 0.00% -25.00% Total Expenditures 531,000 531,000 266,356 264,644 50.16% 25.16% Other Financing Uses: Issuance of Debt 0.00% -25.00% Reoffering Premium/Original Issue Discount 0.00% -25.00% Payment to Refund Loans Escrow Agent 0.00% -25.00% Transfers Out 0.00% -25.00% Total Other Financing Uses 0.00% -25.00% Total Expenditures and Other Financing Uses 531,000 531,000 266,356 264,644 50.16% 25.16% Excess of Revenues Over (Under) Expenditures and Other Financing Uses $ (531,000) (531,000) (228,358) 302,642 Unassigned Fund Balance at Beginning of Year (925,985) Cancellation of Prior Year Encumbrances Change in Other Fund Balance Components During the Year Year-End Investment Market Value Adjustment Unassigned Ending Fund Balance, 09/30/22 (1,154,343) Other Fund Balance Components: Restricted - Current Year Encumbrances Restricted - Prior Year Encumbrances Restricted - Trust Debt Service 483,752 Total Fund Balance $ (670,591)

Comparison

Santa Fe TIF

CITY OF INDEPENDENCE, MISSOURI Budgetary

Schedule

CITY OF INDEPENDENCE, MISSOURI Budgetary Comparison Schedule Hartman Heritage TIF For the Period Ended September 30, 2022

Actual Variance Percent Percent Budgeted Amounts Amounts with Final Actual From Original Amended (Budget Basis) Budget 25.00% of Year Budget Revenues: Taxes $ 70,159 70,159 0.00% -25.00% Investment Income (Loss) 0.00% -25.00% Other Revenue 0.00% -25.00% Total Revenues 70,159 70,159 0.00% -25.00% Other Financing Sources: Transfers In 0.00% -25.00% Total Other Financing Sources 0.00% -25.00% Total Revenues and Other Financing Sources 70,159 70,159 0.00% -25.00% Expenditures: Tax Increment Financing 0.00% -25.00% Debt Service Principal 0.00% -25.00% Interest and Fiscal Agent Fees 0.00% -25.00% Debt Issuance Costs 0.00% -25.00% Total Expenditures 0.00% -25.00% Other Financing Uses: Issuance of Debt 0.00% -25.00% Reoffering Premium/Original Issue Discount 0.00% -25.00% Payment to Refund Loans Escrow Agent 0.00% -25.00% Transfers Out 0.00% -25.00% Total Other Financing Uses 0.00% -25.00% Total Expenditures and Other Financing Uses 0.00% -25.00% Excess of Revenues Over (Under) Expenditures and Other Financing Uses $ 70,159 70,159 Unassigned Fund Balance at Beginning of Year (2,693,942) Cancellation of Prior Year Encumbrances Change in Other Fund Balance Components During the Year Unassigned Ending Fund Balance, 09/30/22 (2,623,783) Other Fund Balance Components: Restricted - Current Year Encumbrances Restricted - Prior Year Encumbrances Restricted - Trust Debt Service Total Fund Balance $ (2,623,783)

CITY OF INDEPENDENCE, MISSOURI Budgetary Comparison Schedule

For the Period Ended September 30, 2022

Actual Variance Percent Percent Budgeted Amounts Amounts with Final Actual From Original Amended (Budget Basis) Budget 25.00% of Year Budget Revenues: Taxes $ 0.00% -25.00% Investment Income (Loss) 4 4 0.00% -25.00% Other Revenue 0.00% -25.00% Total Revenues 4 4 0.00% -25.00% Expenditures: Tax Increment Financing (1,284) 1,284 0.00% -25.00% Debt Service Principal 0.00% -25.00% Interest and Fiscal Agent Fees 0.00% -25.00% Debt Issuance Costs 0.00% -25.00% Total Expenditures (1,284) 1,284 0.00% -25.00% Other Financing Uses: Issuance of Debt 0.00% -25.00% Reoffering Premium/Original Issue Discount 0.00% -25.00% Payment to Refund Loans Escrow Agent 0.00% -25.00% Transfers Out 0.00% -25.00% Total Other Financing Uses 0.00% -25.00% Total Expenditures and Other Financing Uses (1,284) 1,284 0.00% -25.00% Excess of Revenues Over (Under) Expenditures and Other Financing Uses $ 1,288 1,288 Unassigned Fund Balance at Beginning of Year Cancellation of Prior Year Encumbrances Change in Other Fund Balance Components During the Year Year-End Investment Market Value Adjustment Unassigned Ending Fund Balance, 09/30/22 1,288 Other Fund Balance Components: Restricted - Current Year Encumbrances Restricted - Prior Year Encumbrances Restricted - Trust Debt Service Total Fund Balance $ 1,288

Drumm Farm TIF

CITY OF INDEPENDENCE, MISSOURI

Actual Variance Percent Percent Budgeted Amounts Amounts with Final Actual From Original Amended (Budget Basis) Budget 25.00% of Year Budget Revenues: Taxes $ 929,022 929,022 0.00% -25.00% Investment Income (Loss) 84,761 84,761 0.00% -25.00% Other Revenue 0.00% -25.00% Total Revenues 1,013,783 1,013,783 0.00% -25.00% Other Financing Sources: Transfers In 0.00% -25.00% Total Other Financing Sources 0.00% -25.00% Total Revenues and Other Financing Sources 1,013,783 1,013,783 0.00% -25.00% Expenditures: Tax Increment Financing 2,304 (2,304) 0.00% -25.00% Debt Service Principal 0.00% -25.00% Interest and Fiscal Agent Fees 0.00% -25.00% Debt Issuance Costs 0.00% -25.00% Total Expenditures 2,304 (2,304) 0.00% -25.00% Other Financing Uses: Issuance of Debt 0.00% -25.00% Reoffering Premium/Original Issue Discount 0.00% -25.00% Payment to Refund Loans Escrow Agent 0.00% -25.00% Transfers Out 0.00% -25.00% Total Other Financing Uses 0.00% -25.00% Total Expenditures and Other Financing Uses 2,304 (2,304) 0.00% -25.00% Excess of Revenues Over (Under) Expenditures and Other Financing Uses $ 1,011,479 1,011,479 Unassigned Fund Balance at Beginning of Year 17,258,732 Cancellation of Prior Year Encumbrances Change in Other Fund Balance Components During the Year Year-End Investment Market Value Adjustment Unassigned Ending Fund Balance, 09/30/22 18,270,211 Other Fund Balance Components: Restricted - Current Year Encumbrances Restricted - Prior Year Encumbrances Restricted - Trust Debt Service 392,126 Total Fund Balance $ 18,662,337

Comparison Schedule Eastland TIF

Budgetary

For the Period Ended September 30, 2022

CITY OF INDEPENDENCE, MISSOURI Budgetary Comparison Schedule

North Independence TIF

For the Period Ended September 30, 2022

Actual Variance Percent Percent Budgeted Amounts Amounts with Final Actual From Original Amended (Budget Basis) Budget 25.00% of Year Budget Revenues: Taxes $ 32,847 32,847 0.00% -25.00% Investment Income (Loss) 36 36 0.00% -25.00% Other Revenue 0.00% -25.00% Total Revenues 32,883 32,883 0.00% -25.00% Expenditures: Tax Increment Financing 0.00% -25.00% Debt Service Principal 0.00% -25.00% Interest and Fiscal Agent Fees 6,700 (6,700) 0.00% -25.00% Debt Issuance Costs 0.00% -25.00% Total Expenditures 6,700 (6,700) 0.00% -25.00% Other Financing Uses: Issuance of Debt 0.00% -25.00% Reoffering Premium/Original Issue Discount 0.00% -25.00% Payment to Refund Loans Escrow Agent 0.00% -25.00% Transfers Out 0.00% -25.00% 0.00% -25.00% Total Other Financing Uses 0.00% -25.00% Total Expenditures and Other Financing Uses 6,700 (6,700) 0.00% -25.00% Excess of Revenues Over (Under) Expenditures and Other Financing Uses $ 26,183 26,183 Unassigned Fund Balance at Beginning of Year 10,110 Cancellation of Prior Year Encumbrances Change in Other Fund Balance Components During the Year Unassigned Ending Fund Balance, 09/30/22 36,293 Other Fund Balance Components: Restricted - Current Year Encumbrances Restricted - Prior Year Encumbrances Restricted - Trust Debt Service Total Fund Balance $ 36,293

CITY OF INDEPENDENCE, MISSOURI Budgetary Comparison Schedule

Crackerneck Creek TIF

For the Period Ended September 30, 2022

Actual Variance Percent Percent Budgeted Amounts Amounts with Final Actual From Original Amended (Budget Basis) Budget 25.00% of Year Budget Revenues: Taxes $ 245,454 245,454 0.00% -25.00% Investment Income (Loss) 19,562 19,562 0.00% -25.00% Other Revenue 93,139 93,139 0.00% -25.00% Total Revenues 358,155 358,155 0.00% -25.00% Other Financing Sources: Transfers In 0.00% -25.00% Total Other Financing Sources 0.00% -25.00% Total Revenues and Other Financing Sources 358,155 358,155 0.00% -25.00% Expenditures: Tax Increment Financing 418 (418) 0.00% -25.00% Debt Service Principal 2,260,000 2,260,000 715,375 1,544,625 31.65% 6.65% Interest and Fiscal Agent Fees 3,270,500 3,270,500 919,806 2,350,694 28.12% 3.12% Debt Issuance Costs 0.00% -25.00% Total Expenditures 5,530,500 5,530,500 1,635,599 3,894,901 29.57% 4.57% Other Financing Uses: Issuance of Debt 0.00% -25.00% Reoffering Premium/Original Issue Discount 0.00% -25.00% Payment to Refund Loans Escrow Agent 0.00% -25.00% Transfers Out 0.00% -25.00% Total Other Financing Uses 0.00% -25.00% Total Expenditures and Other Financing Uses 5,530,500 5,530,500 1,635,599 3,894,901 29.57% 4.57% Excess of Revenues Over (Under) Expenditures and Other Financing Uses $ (5,530,500) (5,530,500) (1,277,444) 4,253,056 Unassigned Fund Balance at Beginning of Year 4,497,305 Cancellation of Prior Year Encumbrances Change in Other Fund Balance Components During the Year Year-End Investment Market Value Adjustment Unassigned Ending Fund Balance, 09/30/22 3,219,861 Other Fund Balance Components: Restricted - Current Year Encumbrances Restricted - Prior Year Encumbrances Restricted - Trust Debt Service 6,300,062 Total Fund Balance $ 9,519,923

CITY OF INDEPENDENCE, MISSOURI Budgetary Comparison Schedule

Old Landfill TIF

For the Period Ended September 30, 2022

Actual Variance Percent Percent Budgeted Amounts Amounts with Final Actual From Original Amended (Budget Basis) Budget 25.00% of Year Budget Revenues: Taxes $ 7,920 7,920 0.00% -25.00% Investment Income (Loss) 31 31 0.00% -25.00% Other Revenue 0.00% -25.00% Total Revenues 7,951 7,951 0.00% -25.00% Expenditures: Tax Increment Financing 1 (1) 0.00% -25.00% Debt Service Principal 0.00% -25.00% Interest and Fiscal Agent Fees 6,500 (6,500) 0.00% -25.00% Debt Issuance Costs 0.00% -25.00% Total Expenditures 6,501 (6,501) 0.00% -25.00% Other Financing Uses: Issuance of Debt 0.00% -25.00% Reoffering Premium/Original Issue Discount 0.00% -25.00% Payment to Refund Loans Escrow Agent 0.00% -25.00% Transfers Out 0.00% -25.00% Total Other Financing Uses 0.00% -25.00% Total Expenditures and Other Financing Uses 6,501 (6,501) 0.00% -25.00% Excess of Revenues Over (Under) Expenditures and Other Financing Uses $ 1,450 1,450 Unassigned Fund Balance at Beginning of Year 9,460 Cancellation of Prior Year Encumbrances Change in Other Fund Balance Components During the Year Unassigned Ending Fund Balance, 09/30/22 10,910 Other Fund Balance Components: Restricted - Current Year Encumbrances Restricted - Prior Year Encumbrances Restricted - Trust Debt Service Total Fund Balance $ 10,910

CITY OF INDEPENDENCE, MISSOURI

For

Actual Variance Percent Percent Budgeted Amounts Amounts with Final Actual From Original Amended (Budget Basis) Budget 25.00% of Year Budget Revenues: Taxes $ 53,481 53,481 0.00% -25.00% Investment Income (Loss) 211 211 0.00% -25.00% Other Revenue 0.00% -25.00% Total Revenues 53,692 53,692 0.00% -25.00% Other Financing Sources: Transfers In 0.00% -25.00% Total Other Financing Sources 0.00% -25.00% Total Revenues and Other Financing Sources 53,692 53,692 0.00% -25.00% Expenditures: Tax Increment Financing 5 (5) 0.00% -25.00% Debt Service Principal 20,359 (20,359) 0.00% -25.00% Interest and Fiscal Agent Fees 22,141 (22,141) 0.00% -25.00% Debt Issuance Costs 0.00% -25.00% Total Expenditures 42,505 (42,505) 0.00% -25.00% Other Financing Uses: Issuance of Debt 0.00% -25.00% Reoffering Premium/Original Issue Discount 0.00% -25.00% Payment to Refund Loans Escrow Agent 0.00% -25.00% Transfers Out 0.00% -25.00% Total Other Financing Uses 0.00% -25.00% Total Expenditures and Other Financing Uses 42,505 (42,505) 0.00% -25.00% Excess of Revenues Over (Under) Expenditures and Other Financing Uses $ 11,187 11,187 Unassigned Fund Balance at Beginning of Year 54,616 Cancellation of Prior Year Encumbrances Change in Other Fund Balance Components During the Year Unassigned Ending Fund Balance, 09/30/22 65,803 Other Fund Balance Components: Restricted - Current Year Encumbrances Restricted - Prior Year Encumbrances Restricted - Trust Debt Service Total Fund Balance $ 65,803

Comparison Schedule

TIF

Budgetary

Trinity

the Period Ended September

30, 2022

CITY OF INDEPENDENCE, MISSOURI Budgetary Comparison Schedule

HCA TIF

For the Period Ended September 30, 2022

Actual Variance Percent Percent Budgeted Amounts Amounts with Final Actual From Original Amended (Budget Basis) Budget 25.00% of Year Budget Revenues: Taxes $ 11,304 11,304 0.00% -25.00% Investment Income (Loss) 3,939 3,939 0.00% -25.00% Other Revenue 0.00% -25.00% Total Revenues 15,243 15,243 0.00% -25.00% Other Financing Sources: Transfers In 0.00% -25.00% Total Other Financing Sources 0.00% -25.00% Total Revenues and Other Financing Sources 15,243 15,243 0.00% -25.00% Expenditures: Tax Increment Financing 85 (85) 0.00% -25.00% Debt Service Principal 2,305,000 2,305,000 2,305,000 0.00% -25.00% Interest and Fiscal Agent Fees 764,600 764,600 382,300 382,300 50.00% 25.00% Debt Issuance Costs 0.00% -25.00% Total Expenditures 3,069,600 3,069,600 382,385 2,687,215 12.46% -12.54% Other Financing Uses: Issuance of Debt 0.00% -25.00% Reoffering Premium/Original Issue Discount 0.00% -25.00% Payment to Refund Loans Escrow Agent 0.00% -25.00% Transfers Out 0.00% -25.00% Total Other Financing Uses 0.00% -25.00% Total Expenditures and Other Financing Uses 3,069,600 3,069,600 382,385 2,687,215 12.46% -12.54% Excess of Revenues Over (Under) Expenditures and Other Financing Uses $ (3,069,600) (3,069,600) (367,142) 2,702,458 Unassigned Fund Balance at Beginning of Year 940,378 Cancellation of Prior Year Encumbrances Change in Other Fund Balance Components During the Year Year-End Investment Market Value Adjustment Unassigned Ending Fund Balance, 09/30/22 573,236 Other Fund Balance Components: Restricted - Current Year Encumbrances Restricted - Prior Year Encumbrances Restricted - Trust Debt Service 3,348,894 Total Fund Balance $ 3,922,130

CITY OF INDEPENDENCE, MISSOURI

Budgetary Comparison Schedule

Cinema East TIF

For the Period Ended September 30, 2022

Actual Variance Percent Percent Budgeted Amounts Amounts with Final Actual From Original Amended (Budget Basis) Budget 25.00% of Year Budget Revenues: Taxes $ 30,338 30,338 0.00% -25.00% Investment Income (Loss) 139 139 0.00% -25.00% Other Revenue 0.00% -25.00% Total Revenues 30,477 30,477 0.00% -25.00% Expenditures: Tax Increment Financing 3 (3) 0.00% -25.00% Debt Service Principal 0.00% -25.00% Interest and Fiscal Agent Fees 35,800 (35,800) 0.00% -25.00% Debt Issuance Costs 0.00% -25.00% Total Expenditures 35,803 (35,803) 0.00% -25.00% Other Financing Uses: Issuance of Debt 0.00% -25.00% Reoffering Premium/Original Issue Discount 0.00% -25.00% Payment to Refund Loans Escrow Agent 0.00% -25.00% Transfers Out 0.00% -25.00% Total Other Financing Uses 0.00% -25.00% Total Expenditures and Other Financing Uses 35,803 (35,803) 0.00% -25.00% Excess of Revenues Over (Under) Expenditures and Other Financing Uses $ (5,326) (5,326) Unassigned Fund Balance at Beginning of Year 53,242 Cancellation of Prior Year Encumbrances Change in Other Fund Balance Components During the Year Unassigned Ending Fund Balance, 09/30/22 47,916 Other Fund Balance Components: Restricted - Current Year Encumbrances Restricted - Prior Year Encumbrances Restricted - Trust Debt Service Total Fund Balance $ 47,916

CITY OF INDEPENDENCE, MISSOURI Budgetary Comparison Schedule

23rd & Noland Project 1 TIF

For the Period Ended September 30, 2022

Actual Variance Percent Percent Budgeted Amounts Amounts with Final Actual From Original Amended (Budget Basis) Budget 25.00% of Year Budget Revenues: Taxes $ 0.00% -25.00% Investment Income (Loss) 490 490 0.00% -25.00% Other Revenue 0.00% -25.00% Total Revenues 490 490 0.00% -25.00% Expenditures: Tax Increment Financing 10 (10) 0.00% -25.00% Debt Service Principal 0.00% -25.00% Interest and Fiscal Agent Fees 0.00% -25.00% Debt Issuance Costs 0.00% -25.00% Total Expenditures 10 (10) 0.00% -25.00% Other Financing Uses: Issuance of Debt 0.00% -25.00% Reoffering Premium/Original Issue Discount 0.00% -25.00% Payment to Refund Loans Escrow Agent 0.00% -25.00% Transfers Out 0.00% -25.00% Total Other Financing Uses 0.00% -25.00% Total Expenditures and Other Financing Uses 10 (10) 0.00% -25.00% Excess of Revenues Over (Under) Expenditures and Other Financing Uses $ 480 480 Unassigned Fund Balance at Beginning of Year 157,362 Cancellation of Prior Year Encumbrances Change in Other Fund Balance Components During the Year Unassigned Ending Fund Balance, 09/30/22 157,842 Other Fund Balance Components: Restricted - Current Year Encumbrances Restricted - Prior Year Encumbrances Restricted - Trust Debt Service Total Fund Balance $ 157,842

CITY OF INDEPENDENCE, MISSOURI Budgetary Comparison Schedule 23rd & Noland Project 2 TIF

For the Period Ended September 30, 2022

Actual Variance Percent Percent Budgeted Amounts Amounts with Final Actual From Original Amended (Budget Basis) Budget 25.00% of Year Budget Revenues: Taxes $ 415 415 0.00% -25.00% Investment Income (Loss) 13 13 0.00% -25.00% Other Revenue 0.00% -25.00% Total Revenues 428 428 0.00% -25.00% Expenditures: Tax Increment Financing 0.00% -25.00% Debt Service Principal 4,500 (4,500) 0.00% -25.00% Interest and Fiscal Agent Fees 0.00% -25.00% Debt Issuance Costs 0.00% -25.00% Total Expenditures 4,500 (4,500) 0.00% -25.00% Other Financing Uses: Issuance of Debt 0.00% -25.00% Reoffering Premium/Original Issue Discount 0.00% -25.00% Payment to Refund Loans Escrow Agent 0.00% -25.00% Transfers Out 0.00% -25.00% Total Other Financing Uses 0.00% -25.00% Total Expenditures and Other Financing Uses 4,500 (4,500) 0.00% -25.00% Excess of Revenues Over (Under) Expenditures and Other Financing Uses $ (4,072) (4,072) Unassigned Fund Balance at Beginning of Year 8,043 Cancellation of Prior Year Encumbrances Change in Other Fund Balance Components During the Year Year-End Investment Market Value Adjustment Unassigned Ending Fund Balance, 09/30/22 3,971 Other Fund Balance Components: Restricted - Current Year Encumbrances Restricted - Prior Year Encumbrances Restricted - Trust Debt Service Total Fund Balance $ 3,971

CITY

MISSOURI

Actual Variance Percent Percent Budgeted Amounts Amounts with Final Actual From Original Amended (Budget Basis) Budget 25.00% of Year Budget Revenues: Taxes $ 0.00% -25.00% Investment Income (Loss) 21 21 0.00% -25.00% Other Revenue 0.00% -25.00% Total Revenues 21 21 0.00% -25.00% Expenditures: Tax Increment Financing 0.00% -25.00% Debt Service Principal 0.00% -25.00% Interest and Fiscal Agent Fees 0.00% -25.00% Debt Issuance Costs 0.00% -25.00% Total Expenditures 0.00% -25.00% Other Financing Uses: Issuance of Debt 0.00% -25.00% Reoffering Premium/Original Issue Discount 0.00% -25.00% Payment to Refund Loans Escrow Agent 0.00% -25.00% Transfers Out 0.00% -25.00% Total Other Financing Uses 0.00% -25.00% Total Expenditures and Other Financing Uses 0.00% -25.00% Excess of Revenues Over (Under) Expenditures and Other Financing Uses $ 21 21 Unassigned Fund Balance at Beginning of Year 7,890 Cancellation of Prior Year Encumbrances Change in Other Fund Balance Components During the Year Year-End Investment Market Value Adjustment Unassigned Ending Fund Balance, 09/30/22 7,911 Other Fund Balance Components: Restricted - Current Year Encumbrances Restricted - Prior Year Encumbrances Restricted - Trust Debt Service Total Fund Balance $ 7,911

& Noland Project 3 TIF

Period Ended September 30, 2022 52

OF INDEPENDENCE,

Budgetary Comparison Schedule 23rd

For the

CITY OF INDEPENDENCE, MISSOURI Budgetary Comparison Schedule

23rd & Noland Project 4 TIF

For the Period Ended September 30, 2022

Actual Variance Percent Percent Budgeted Amounts Amounts with Final Actual From Original Amended (Budget Basis) Budget 25.00% of Year Budget Revenues: Taxes $ 94,936 94,936 0.00% -25.00% Investment Income (Loss) 484 484 0.00% -25.00% Other Revenue 0.00% -25.00% Total Revenues 95,420 95,420 0.00% -25.00% Expenditures: Tax Increment Financing 9 (9) 0.00% -25.00% Debt Service Principal 0.00% -25.00% Interest and Fiscal Agent Fees 0.00% -25.00% Debt Issuance Costs 0.00% -25.00% Total Expenditures 9 (9) 0.00% -25.00% Other Financing Uses: Issuance of Debt 0.00% -25.00% Reoffering Premium/Original Issue Discount 0.00% -25.00% Payment to Refund Loans Escrow Agent 0.00% -25.00% Transfers Out 0.00% -25.00% Total Other Financing Uses 0.00% -25.00% Total Expenditures and Other Financing Uses 9 (9) 0.00% -25.00% Excess of Revenues Over (Under) Expenditures and Other Financing Uses $ 95,411 95,411 Unassigned Fund Balance at Beginning of Year 89,896 Cancellation of Prior Year Encumbrances Change in Other Fund Balance Components During the Year Year-End Investment Market Value Adjustment Unassigned Ending Fund Balance, 09/30/22 185,307 Other Fund Balance Components: Restricted - Current Year Encumbrances Restricted - Prior Year Encumbrances Restricted - Trust Debt Service Total Fund Balance $ 185,307

CITY OF INDEPENDENCE, MISSOURI Budgetary Comparison Schedule

Independence Square TIF

For the Period Ended September 30, 2022

Actual Variance Percent Percent Budgeted Amounts Amounts with Final Actual From Original Amended (Budget Basis) Budget 25.00% of Year Budget Revenues: Taxes $ 51,027 51,027 0.00% -25.00% Investment Income (Loss) 4,757 4,757 0.00% -25.00% Other Revenue 0.00% -25.00% Total Revenues 55,784 55,784 0.00% -25.00% Expenditures: Tax Increment Financing 80 (80) 0.00% -25.00% Debt Service Principal 0.00% -25.00% Interest and Fiscal Agent Fees 0.00% -25.00% Debt Issuance Costs 0.00% -25.00% Total Expenditures 80 (80) 0.00% -25.00% Other Financing Uses: Issuance of Debt 0.00% -25.00% Reoffering Premium/Original Issue Discount 0.00% -25.00% Payment to Refund Loans Escrow Agent 0.00% -25.00% Transfers Out 0.00% -25.00% Total Other Financing Uses 0.00% -25.00% Total Expenditures and Other Financing Uses 80 (80) 0.00% -25.00% Excess of Revenues Over (Under) Expenditures and Other Financing Uses $ 55,704 55,704 Unassigned Fund Balance at Beginning of Year 768,661 Cancellation of Prior Year Encumbrances Change in Other Fund Balance Components During the Year Year-End Investment Market Value Adjustment Unassigned Ending Fund Balance, 09/30/22 824,365 Other Fund Balance Components: Restricted - Current Year Encumbrances Restricted - Prior Year Encumbrances Restricted - Trust Debt Service Total Fund Balance $ 824,365

CITY OF INDEPENDENCE, MISSOURI

Budgetary Comparison Schedule

I-70 & Little Blue Parkway Project 1 TIF

For the Period Ended September 30, 2022

Actual Variance Percent Percent Budgeted Amounts Amounts with Final Actual From Original Amended (Budget Basis) Budget 25.00% of Year Budget Revenues: Taxes $ 768,102 768,102 0.00% -25.00% Investment Income (Loss) 5,756 5,756 0.00% -25.00% Other Revenue 0.00% -25.00% Total Revenues 773,858 773,858 0.00% -25.00% Expenditures: Tax Increment Financing 28 (28) 0.00% -25.00% Debt Service Principal 42,818 (42,818) 0.00% -25.00% Interest and Fiscal Agent Fees 0.00% -25.00% Debt Issuance Costs 0.00% -25.00% Total Expenditures 42,846 (42,846) 0.00% -25.00% Other Financing Uses: Issuance of Debt 0.00% -25.00% Reoffering Premium/Original Issue Discount 0.00% -25.00% Payment to Refund Loans Escrow Agent 0.00% -25.00% Transfers Out 0.00% -25.00% Total Other Financing Uses 0.00% -25.00% Total Expenditures and Other Financing Uses 42,846 (42,846) 0.00% -25.00% Excess of Revenues Over (Under) Expenditures and Other Financing Uses $ 731,012 731,012 Unassigned Fund Balance at Beginning of Year 195,981 Cancellation of Prior Year Encumbrances Change in Other Fund Balance Components During the Year Year-End Investment Market Value Adjustment Unassigned Ending Fund Balance, 09/30/22 926,993 Other Fund Balance Components: Restricted - Current Year Encumbrances Restricted - Prior Year Encumbrances Restricted - Trust Debt Service Total Fund Balance $ 926,993

CITY OF INDEPENDENCE, MISSOURI Budgetary Comparison Schedule

I-70 & Little Blue Parkway Project 3 TIF

For the Period Ended September 30, 2022

Actual Variance Percent Percent Budgeted Amounts Amounts with Final Actual From Original Amended (Budget Basis) Budget 25.00% of Year Budget Revenues: Taxes $ 35,869 35,869 0.00% -25.00% Investment Income (Loss) 665 665 0.00% -25.00% Other Revenue 0.00% -25.00% Total Revenues 36,534 36,534 0.00% -25.00% Expenditures: Tax Increment Financing 14 (14) 0.00% -25.00% Debt Service Principal 0.00% -25.00% Interest and Fiscal Agent Fees 0.00% -25.00% Debt Issuance Costs 0.00% -25.00% Total Expenditures 14 (14) 0.00% -25.00% Other Financing Uses: Issuance of Debt 0.00% -25.00% Reoffering Premium/Original Issue Discount 0.00% -25.00% Payment to Refund Loans Escrow Agent 0.00% -25.00% Transfers Out 0.00% -25.00% Total Other Financing Uses 0.00% -25.00% Total Expenditures and Other Financing Uses 14 (14) 0.00% -25.00% Excess of Revenues Over (Under) Expenditures and Other Financing Uses $ 36,520 36,520 Unassigned Fund Balance at Beginning of Year 125,411 Cancellation of Prior Year Encumbrances Change in Other Fund Balance Components During the Year Year-End Investment Market Value Adjustment Unassigned Ending Fund Balance, 09/30/22 161,931 Other Fund Balance Components: Restricted - Current Year Encumbrances Restricted - Prior Year Encumbrances Restricted - Trust Debt Service Total Fund Balance $ 161,931

CITY OF INDEPENDENCE, MISSOURI

Budgetary Comparison Schedule

Marketplace Project 1 TIF

For the Period Ended September 30, 2022

Actual Variance Percent Percent Budgeted Amounts Amounts with Final Actual From Original Amended (Budget Basis) Budget 25.00% of Year Budget Revenues: Taxes $ 0.00% -25.00% Investment Income (Loss) 250 250 0.00% -25.00% Other Revenue 0.00% -25.00% Total Revenues 250 250 0.00% -25.00% Expenditures: Tax Increment Financing 5 (5) 0.00% -25.00% Debt Service Principal 0.00% -25.00% Interest and Fiscal Agent Fees 24,700 (24,700) 0.00% -25.00% Debt Issuance Costs 0.00% -25.00% Total Expenditures 24,705 (24,705) 0.00% -25.00% Other Financing Uses: Issuance of Debt 0.00% -25.00% Reoffering Premium/Original Issue Discount 0.00% -25.00% Payment to Refund Loans Escrow Agent 0.00% -25.00% Transfers Out 0.00% -25.00% Total Other Financing Uses 0.00% -25.00% Total Expenditures and Other Financing Uses 24,705 (24,705) 0.00% -25.00% Excess of Revenues Over (Under) Expenditures and Other Financing Uses $ (24,455) (24,455) Unassigned Fund Balance at Beginning of Year 92,122 Cancellation of Prior Year Encumbrances Change in Other Fund Balance Components During the Year Unassigned Ending Fund Balance, 09/30/22 67,667 Other Fund Balance Components: Restricted - Current Year Encumbrances Restricted - Prior Year Encumbrances Restricted - Trust Debt Service Total Fund Balance $ 67,667

CITY OF INDEPENDENCE, MISSOURI

Budgetary Comparison Schedule

Marketplace Project 2 TIF

For the Period Ended September 30, 2022

Actual Variance Percent Percent Budgeted Amounts Amounts with Final Actual From Original Amended (Budget Basis) Budget 25.00% of Year Budget Revenues: Taxes $ 27,046 27,046 0.00% -25.00% Investment Income (Loss) 97 97 0.00% -25.00% Other Revenue 0.00% -25.00% Total Revenues 27,143 27,143 0.00% -25.00% Expenditures: Tax Increment Financing 184 (184) 0.00% -25.00% Debt Service Principal 0.00% -25.00% Interest and Fiscal Agent Fees 22,000 (22,000) 0.00% -25.00% Debt Issuance Costs 0.00% -25.00% Total Expenditures 22,184 (22,184) 0.00% -25.00% Other Financing Uses: Issuance of Debt 0.00% -25.00% Reoffering Premium/Original Issue Discount 0.00% -25.00% Payment to Refund Loans Escrow Agent 0.00% -25.00% Transfers Out 0.00% -25.00% Total Other Financing Uses 0.00% -25.00% Total Expenditures and Other Financing Uses 22,184 (22,184) 0.00% -25.00% Excess of Revenues Over (Under) Expenditures and Other Financing Uses $ 4,959 4,959 Unassigned Fund Balance at Beginning of Year 32,673 Cancellation of Prior Year Encumbrances Change in Other Fund Balance Components During the Year Unassigned Ending Fund Balance, 09/30/22 37,632 Other Fund Balance Components: Restricted - Current Year Encumbrances Restricted - Prior Year Encumbrances Restricted - Trust Debt Service Total Fund Balance $ 37,632

CITY OF INDEPENDENCE, MISSOURI

Budgetary Comparison Schedule

TIF Supplemental Appropriation Fund

For the Period Ended September 30, 2022

Actual Variance Percent Percent Budgeted Amounts Amounts with Final Actual From Original Amended (Budget Basis) Budget 25.00% of Year Budget Revenues: Taxes $ Property tax Drumm Farm 136,886 136,886 0.00% -25.00% Mt Washington 2,471 2,471 0.00% -25.00% Sales tax RSO - Cargo Largo 53,799 53,799 0.00% -25.00% Drumm Farm 6,453 6,453 0.00% -25.00% Mt Washington 146 Investment Income (Loss) 2,345 2,345 0.00% -25.00% Other Revenue 0.00% -25.00% Total Revenues 202,100 201,954 0.00% -25.00% Expenditures: Tax Increment Financing 47 (47) 0.00% -25.00% Debt Service Principal 0.00% -25.00% Interest and Fiscal Agent Fees 0.00% -25.00% Debt Issuance Costs 0.00% -25.00% Total Expenditures 47 (47) 0.00% -25.00% Other Financing Uses: Issuance of Debt 0.00% -25.00% Reoffering Premium/Original Issue Discount 0.00% -25.00% Payment to Refund Loans Escrow Agent 0.00% -25.00% Transfers Out 0.00% -25.00% Total Other Financing Uses 0.00% -25.00% Total Expenditures and Other Financing Uses 47 (47) 0.00% -25.00% Excess of Revenues Over (Under) Expenditures and Other Financing Uses $ 202,053 202,053 Unassigned Fund Balance at Beginning of Year 334,636 Cancellation of Prior Year Encumbrances Change in Other Fund Balance Components During the Year Unassigned Ending Fund Balance, 09/30/22 536,689 Other Fund Balance Components: Restricted - Current Year Encumbrances Restricted - Prior Year Encumbrances Restricted - Trust Debt Service Total Fund Balance $ 536,689