2023-03 Sept Monthly Financial and Operating Report by cityofindepmo

Monthly Financial and Operating Report September 2023

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

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

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

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

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

Actual Amounts (Budget Basis)

Variance with Final Budget

Percent Actual 25.00% of Year

Percent From Budget

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

(714) 5,555,204 — 90,632 941,510 1,075,306 1,763,754 295,722 1,094,170 474,982 97,427 52,194

(6,003,714) (16,010,421) (642,000) (194,368) (7,391,490) (3,377,644) (4,196,246) (1,739,178) (3,375,117) (1,611,018) (82,573) (697,257)

-0.01% 25.76% 0.00% 31.80% 11.30% 24.15% 29.59% 14.53% 24.48% 22.77% 54.13% 6.96%

-25.01% 0.76% -25.00% 6.80% -13.70% -0.85% 4.59% -10.47% -0.52% -2.23% 29.13% -18.04%

56,761,213

11,440,187

(45,321,026)

20.15%

-4.85%

21,301,000 — —

6,433,461 — —

(14,867,539) — —

30.20% 0.00% 0.00%

5.20% -25.00% -25.00%

21,301,000 78,062,213

6,433,461 17,873,648

(14,867,539) (60,188,565)

30.20% 22.90%

5.20% -2.10%

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

218,501 326,240 347,803 47,206 48,412 2,034,855 9,277,970 7,633,878 1,136,825 411,738 — 4,620 165,150 21,653,198

956,381 966,239 1,231,792 138,010 531,115 3,945,940 26,119,034 16,745,752 3,966,262 1,067,255 364,005 16,980 250 56,049,015

18.60% 25.24% 22.02% 25.49% 8.35% 34.02% 26.21% 31.31% 22.28% 27.84% 0.00% 21.39% 99.85% 27.87%

-6.40% 0.24% -2.98% 0.49% -16.65% 9.02% 1.21% 6.31% -2.72% 2.84% -25.00% -3.61% 74.85% 2.87%

360,000 78,062,213

10,000 21,663,198

350,000 56,399,015

2.78% 27.75%

-22.22% 2.75%

—

(3,789,550)

Unassigned Fund Balance at Beginning of Year Cancellation of prior year encumbrances Change in other fund balance components during the year Year-end investment market value adjustment Ending Unassigned Fund Balance, 09/30/23

10,221,277 47,451 8,363 — 6,487,541

Restricted Committed Assigned Total Fund Balance

225,394 10,696 1,800,740 8,524,371

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

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

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

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

Actual Amounts (Budget Basis)

Variance with Final Budget

Percent Actual 25.00% of Year

Percent From Budget

10,534,000 321,000 — — 125,000 —

2,529,048 — — — 247,892 —

(8,004,952) (321,000) — — 122,892 —

24.01% 0.00% 0.00% 0.00% 198.31% 0.00%

-0.99% -25.00% -25.00% -25.00% 173.31% -25.00%

10,980,000

2,776,940

(8,203,060)

25.29%

0.29%

—

0.00%

-25.00%

—

0.00%

-25.00%

10,980,000

2,776,940

(8,203,060)

25.29%

0.29%

— 1,382,173 21,798,746 1,747,446

— 1,382,173 25,110,058 1,747,446

— 250,124 3,715,314 201,223

— 1,132,049 21,394,744 1,546,223

0.00% 18.10% 14.80% 11.52%

-25.00% -6.90% -10.20% -13.48%

24,928,365

28,239,677

4,166,661

24,073,016

14.75%

-10.25%

—

260,000

—

260,000

0.00%

-25.00%

—

260,000

—

260,000

0.00%

-25.00%

24,928,365

28,499,677

4,166,661

24,333,016

14.62%

-10.38%

(13,948,365)

(17,519,677)

(1,389,721)

16,129,956

Unassigned Fund Balance at Beginning of Year

3,408,060

Cancellation of Prior Year Encumbrances Change in Other Fund Balance Components During the Year Year-end investment market value adjustment Ending Unassigned Fund Balance, 09/30/23

33,154 10,793,715 — 12,845,208

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

445,018 7,057,532 679,456 21,027,214

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

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

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

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

Actual Amounts (Budget Basis)

Variance with Final Budget

Percent Actual 25.00% of Year

Percent From Budget

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

1,264,524 — 214,331 15,049 32,008 1,310

(4,003,476) (169,000) (364,169) (17,951) 12,828 (26,090)

24.00% 0.00% 37.05% 45.60% 166.88% 4.78%

-1.00% -25.00% 12.05% 20.60% 141.88% -20.22%

6,095,080

1,527,222

(4,567,858)

25.06%

0.06%

— — —

0.00% 0.00% 0.00%

-25.00% -25.00% -25.00%

—

0.00%

-25.00%

6,095,080

1,527,222

(4,567,858)

25.06%

0.06%

6,940,818 200,000 —

2,336,010 — —

4,604,808 200,000 —

33.66% 0.00% 0.00%

8.66% -25.00% -25.00%

7,140,818

2,336,010

4,804,808

32.71%

7.71%

—

0.00%

-25.00%

—

0.00%

-25.00%

7,140,818

2,336,010

4,804,808

32.71%

7.71%

(1,045,738)

(808,788)

236,950

Unassigned Fund Balance at Beginning of Year

3,715,082

Cancellation of Prior Year Encumbrances Change in Other Fund Balance Components During the Year Year-end investment market value adjustment Ending Unassigned Fund Balance, 09/30/23

13 — — 2,906,307

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

871,833 28,798 3,806,938

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

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

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

Actual Amounts (Budget Basis)

Variance with Final Budget

Percent Actual 25.00% of Year

Percent From Budget

5,268,000 169,000 — — 164,000 7,900

1,264,524 — — — 124,756 8,019

(4,003,476) (169,000) — — (39,244) 119

24.00% 0.00% 0.00% 0.00% 76.07% 101.51%

-1.00% -25.00% -25.00% -25.00% 51.07% 76.51%

5,608,900

1,397,299

(4,211,601)

24.91%

-0.09%

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

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

103,338 804,265 2,800 1,237,010 —

128,146 2,025,201 315,200 5,321,942

44.64% 28.42% 0.88% 18.86%

19.64% 3.42% -24.12% -6.14%

6,848,950

9,937,902

2,147,413

7,790,489

21.61%

-3.39%

—

260,000

—

260,000

0.00%

-25.00%

—

260,000

—

260,000

0.00%

-25.00%

6,848,950

10,197,902

2,147,413

8,050,489

21.06%

-3.94%

(1,240,050)

(4,589,002)

(750,114)

3,838,888

Unassigned Fund Balance at Beginning of Year

10,972,321

Cancellation of Prior Year Encumbrances Change in Other Fund Balance Components During the Year Year-end investment market value adjustment Ending Unassigned Fund Balance, 09/30/23

— — — 10,222,207

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

1,395,490 483,245 122,125 38,038 500,000 12,761,105

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

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

Actual Amounts (Budget Basis)

Variance with Final Budget

Percent Actual 25.00% of Year

Percent From Budget

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

730,782 — 32,470 56,402

(2,100,218) (85,000) (2,530) 48,802

25.81% 0.00% 92.77% 742.13%

0.81% -25.00% 67.77% 717.13%

2,958,600

819,654

(2,138,946)

27.70%

2.70%

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

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

213,146 58,708 1,219,334 — 6,627

466,554 60,612 1,373,846 1,400,000 18,795

31.36% 49.20% 47.02% 0.00% 26.07%

6.36% 24.20% 22.02% -25.00% 1.07%

4,817,622

1,497,815

3,319,807

31.09%

6.09%

Other Financing Uses: Transfers Out/Capital Outlay

—

0.00%

-25.00%

Total Other Financing Uses

—

0.00%

-25.00%

4,817,622

1,497,815

3,319,807

31.09%

6.09%

(1,859,022)

(678,161)

1,180,861

Total Revenues

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

Total Expenditures and Other Financing Uses

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

Unassigned Fund Balance at Beginning of Year

3,145,775

Cancellation of Prior Year Encumbrances Change in Other Fund Balance Components During the Year Year-end investment market value adjustment Ending Unassigned Fund Balance, 09/30/23

— — — 2,467,614

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

1,134,323 120,238 3,722,175

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

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

Actual Amounts (Budget Basis)

Variance with Final Budget

Percent Actual 25.00% of Year

Percent From Budget

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

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

2,772,446 — 99,773 58,021

(8,622,554) (321,000) 52,773 52,021

24.33% 0.00% 212.28% 967.02%

-0.67% -25.00% 187.28% 942.02%

11,769,000

2,930,240

(8,838,760)

24.90%

-0.10%

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

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

1,022,596 1,687,401 217,584

7,224,791 312,599 —

12.40% 84.37% 100.00%

-12.60% 59.37% 75.00%

10,264,971

10,464,971

2,927,581

7,537,390

27.98%

2.98%

Other Financing Uses: Transfers Out/Capital Outlay

—

0.00%

-25.00%

Total Other Financing Uses

—

0.00%

-25.00%

10,264,971

10,464,971

2,927,581

7,537,390

27.98%

2.98%

1,504,029

1,304,029

2,659

(1,301,370)

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

Total Expenditures and Other Financing Uses

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

Unassigned Fund Balance at Beginning of Year

8,787,693

Cancellation of Prior Year Encumbrances Change in Other Fund Balance Components During the Year Year-end investment market value adjustment Ending Unassigned Fund Balance, 09/30/23

— — — 8,790,352

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

1,943,834 1,071,184 11,805,370

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

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

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

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

Actual Amounts (Budget Basis)

Variance with Final Budget

Percent Percent Actual From 25.00% of Year Budget

855,000 — 6,000 —

855,000 — 8,096 —

— — 2,096 —

100.00% 0.00% 134.93% 0.00%

75.00% -25.00% 109.93% -25.00%

861,000

863,096

2,096

100.24%

75.24%

25,000

—

(25,000)

0.00%

-25.00%

25,000

—

(25,000)

0.00%

886,000

863,096

(22,904)

97.41%

72.41%

— 886,000 — —

— 146,331 — —

— 739,669 — —

0.00% 16.52% 0.00% 0.00%

-25.00% -8.48% -25.00% -25.00%

886,000

146,331

739,669

16.52%

-8.48%

— —

0.00% 0.00%

-25.00% -25.00%

—

0.00%

-25.00%

886,000

146,331

739,669

16.52%

-8.48%

—

716,765

Unassigned Fund Balance at Beginning of Year

322,768

Cancellation of Prior Year Encumbrances Change in Other Fund Balance Components During the Year Year-end investment market value adjustment Ending Unassigned Fund Balance, 09/30/23

— — — 1,039,533

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

— — 1,039,533

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

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

Actual Amounts (Budget Basis)

Variance with Final Budget

Percent Actual 25.00% of Year

Percent From Budget

4,483,000 59,000 —

2,160,673 55,037 —

(2,322,327) (3,963) —

48.20% 93.28% 0.00%

23.20% 68.28% -25.00%

4,542,000

2,215,710

(2,326,290)

48.78%

23.78%

4,231,251 —

1,098,351 —

3,132,900 —

25.96% 0.00%

0.96% -25.00%

4,231,251

1,098,351

3,132,900

25.96%

0.96%

Other Financing Uses: Transfers Out/Capital Outlay

—

0.00% — 0.00%

-25.00%

Total Other Financing Uses

4,231,251

1,098,351

3,132,900

25.96%

0.96%

310,749

1,117,359

806,610

Total Revenues

Expenditures: Public Safety Debt Service Total Expenditures

Total Expenditures and Other Financing Uses

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

Unassigned Fund Balance at Beginning of Year

4,952,541

Cancellation of Prior Year Encumbrances Change in Other Fund Balance Components During the Year Year-end investment market value adjustment Ending Unassigned Fund Balance, 09/30/23

— — — 6,069,900

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

72,222 88,941 6,231,063

-25.00%

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

Actual Amounts (Budget Basis)

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

Variance with Final Budget

Percent Actual 25.00% of Year

Percent From Budget

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

(107) 40,912 38,983 2,582 3,688

(870,727) (129,088) (373,417) (8,918) (10,312)

-0.01% 24.07% 9.45% 22.45% 26.34%

-25.01% -0.93% -15.55% -2.55% 1.34%

1,478,520

86,058

(1,392,462)

5.82%

-19.18%

325,000

—

(325,000)

0.00%

-25.00%

—

0.00%

-25.00%

325,000

—

(325,000)

0.00%

-25.00%

1,803,520

86,058

(1,717,462)

4.77%

-20.23%

Expenditures: Animal Services

997,848

361,194

636,654

36.20%

11.20%

Health Services

805,672

192,018

613,654

23.83%

-1.17%

1,803,520

553,212

1,250,308

30.67%

5.67%

—

0.00%

-25.00%

—

0.00%

-25.00%

1,803,520

553,212

1,250,308

30.67%

5.67%

—

(467,154)

Total Revenues

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

Total Expenditures

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

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

Unassigned Fund Balance at Beginning of Year

348,758

Cancellation of Prior Year Encumbrances

—

Change in Other Fund Balance Components During the Year

—

Year-end investment market value adjustment

—

Ending Unassigned Fund Balance, 09/30/23

(118,396)

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

67,753 2,148 (48,495)

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

Actual Amounts (Budget Basis)

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

Variance with Final Budget

Percent Actual 25.00% of Year

Percent From Budget

1,838,155 — 88,500 16,485 —

(228) — 25,451 2,885 38

(1,838,383) — (63,049) (13,600) 38

-0.01% 0.00% 28.76% 17.50% 0.00%

-25.01% -25.00% 3.76% -7.50% -25.00%

1,943,140

28,146

(1,914,994)

1.45%

-23.55%

1,583,850

535,634

1,048,216

33.82%

8.82%

1,583,850

535,634

1,048,216

33.82%

8.82%

Other Financing Uses – Transfers Out

—

0.00%

-25.00%

Total Other Financing Uses

—

0.00%

-25.00%

1,583,850

535,634

1,048,216

33.82%

8.82%

359,290

(507,488)

(866,778)

Total Revenues Expenditures: Parks and Recreation Total Expenditures

Total Expenditures and Other Uses

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

Unassigned Fund Balance at Beginning of Year

23,687

Cancellation of Prior Year Encumbrances

—

Change in Other Fund Balance Components During the Year

—

Year-end investment market value adjustment

—

Ending Unassigned Fund Balance, 09/30/23

(483,801)

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

91,494 1,352 (390,955)

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

Actual Amounts (Budget Basis)

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

Total Revenues

Variance with Final Budget

Percent Actual 25.00% of Year

Percent From Budget

2,300,000 — 25,050 3,000

705,618 (240) 25,352 3

(1,594,382) (240) 302 (2,997)

30.68% 0.00% 101.21% 0.10%

5.68% -25.00% 76.21% -24.90%

2,328,050

730,733

(1,597,317)

31.39%

6.39%

—

0.00%

-25.00%

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

—

0.00%

-25.00%

2,328,050

730,733

(1,597,317)

31.39%

6.39%

2,743,264

3,290,615

674,157

2,616,458

20.49%

-4.51%

2,743,264

3,290,615

674,157

2,616,458

20.49%

-4.51%

Other Financing Uses – Transfers Out

—

0.00%

-25.00%

Total Other Financing Uses

—

0.00%

-25.00%

2,743,264

3,290,615

674,157

2,616,458

20.49%

-4.51%

(415,214)

(962,565)

56,576

1,019,141

Total Revenues and Other Sources

Expenditures: Tourism Total Expenditures

Total Expenditures and Other Uses

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

Unassigned Fund Balance at Beginning of Year

1,938,742

Cancellation of Prior Year Encumbrances

2,169

Change in Other Fund Balance Components During the Year

—

Year-end investment market value adjustment

—

Ending Unassigned Fund Balance, 09/30/23

1,997,487

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

113,085 52,108 376,368 2,539,048

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

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

Actual Amounts (Budget Basis)

Variance with Final Budget

Percent Actual 25.00% of Year

Percent From Budget

— — —

— 94 —

0.00% 0.00% 0.00%

-25.00% -25.00% -25.00%

—

0.00%

-25.00%

—

(1)

0.00%

-25.00%

—

(1)

0.00%

-25.00%

Other Financing Uses – Transfers Out

—

0.00%

-25.00%

Total Other Financing Uses

—

0.00%

-25.00%

—

(1)

0.00%

-25.00%

—

Total Revenues Expenditures: Capital Outlay Total Expenditures

Total Expenditures and Other Uses

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

Unassigned Fund Balance at Beginning of Year

8,737

Cancellation of Prior Year Encumbrances

—

Change in Other Fund Balance Components During the Year

—

Year-end investment market value adjustment

—

Ending Unassigned Fund Balance, 09/30/23

8,830

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

— — 8,830

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

Budgeted Amounts Original Amended Revenues: Federal Grant - CDBG

Other Revenue Total Revenues

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

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

Actual Amounts (Budget Basis)

Variance with Final Budget

Percent Actual 25.00% of Year

Percent From Budget

851,251

115,824

(735,427)

13.61%

-11.39%

— 851,251

— 115,824

— (735,427)

— 13.61%

-25.00% -11.39%

169,702 681,001

37,497 253,784

132,205 427,217

22.10% 37.27%

-2.90% 12.27%

850,703

291,281

559,422

34.24%

9.24%

—

0.00%

-25.00%

—

0.00%

-25.00%

850,703

291,281

559,422

34.24%

9.24%

548

(175,457)

(176,005)

Unassigned Fund Balance at Beginning of Year

(9,437)

Cancellation of Prior Year Encumbrances Change in Other Fund Balance Components During the Year Ending Unassigned Fund Balance, 09/30/23

— — (184,894)

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

183,893 175 (826)

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

Budgeted Amounts Original Amended Revenues: HOME Program Grant Other Revenue

Actual Amounts (Budget Basis)

Variance with Final Budget

Percent Actual 25.00% of Year

Percent From Budget

570,305 —

10,648 —

(559,657) —

1.87% 0.00%

-23.13% -25.00%

570,305

10,648

(559,657)

1.87%

-23.13%

Expenditures: HOME Administration Multi Family Housing Community Housing Development

59,987 375,107 107,172

10,648 — —

49,339 375,107 107,172

17.75% 0.00% 0.00%

-7.25% -25.00% -25.00%

Total Expenditures

542,266

10,648

531,618

1.96%

-23.04%

28,039

—

(28,039)

Total Revenues

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

Unassigned Fund Balance at Beginning of Year

(200,586)

Cancellation of Prior Year Encumbrances Change in Other Fund Balance Components During the Year Ending Unassigned Fund Balance, 09/30/23

— — (200,586)

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

— 200,594 8

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

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

Actual Amounts (Budget Basis)

Variance with Final Budget

Percent Actual 25.00% of Year

Percent From Budget

— 21,000 —

100 13,122 —

100 (7,878) —

0.00% 62.49% 0.00%

-25.00% 37.49% -25.00%

21,000

13,222

(7,778)

62.96%

37.96%

—

110

(110)

0.00%

-25.00%

—

110

(110)

0.00%

-25.00%

Other Financing Uses: Transfers Out/Capital Outlay

—

35,325

(35,325)

0.00%

-25.00%

Total Other Financing Uses

—

35,325

(35,325)

0.00%

-25.00%

—

35,435

(35,435)

0.00%

-25.00%

21,000

(22,213)

(43,213)

Total Revenues Expenditures: General Government Total expenditures

Total Expenditures and Other Financing Uses

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

Unassigned Fund Balance at Beginning of Year

1,287,491

Cancellation of Prior Year Encumbrances Change in Other Fund Balance Components During the Year Year-end investment market value adjustment Ending Unassigned Fund Balance, 09/30/23

— — — 1,265,278

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

— — 1,265,278

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

Actual Amounts (Budget Basis)

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

Variance with Final Budget

Percent Actual 25.00% of Year

Percent From Budget

4,479,344 109,023 140,620

3,899,039 109,023 335,675

516,535 41,778 77

(3,382,504) (67,245) (335,598)

13.25% 38.32% 0.02%

-11.75% 13.32% -24.98%

4,728,987

4,343,737

558,390

(3,785,347)

12.86%

-12.14%

— —

0.00% 0.00%

-25.00% -25.00%

4,728,987

4,343,737

558,390

(3,785,347)

12.86%

-12.14%

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

880,062 137,424 39,238 962,869 24,654 2,238,460

505,445 7,062 21,678 800,078 — 272,446

374,617 130,362 17,560 162,791 24,654 1,966,014

57.43% 5.14% 55.25% 83.09% 0.00% 12.17%

32.43% -19.86% 30.25% 58.09% -25.00% -12.83%

3,963,121

4,282,707

1,606,709

2,675,998

37.52%

12.52%

Other Financing Uses: Transfers Out/Capital Outlay

—

0.00%

-25.00%

Total Other Financing Uses

—

0.00%

-25.00%

3,963,121

4,282,707

1,606,709

2,675,998

37.52%

12.52%

765,866

61,030

(1,048,319)

(1,109,349)

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

Total Expenditures and Other Financing Uses

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

Unassigned Fund Balance at Beginning of Year

(131,639)

Cancellation of Prior Year Encumbrances Change in Other Fund Balance Components During the Year Ending Unassigned Fund Balance, 09/30/23

— — (1,179,958)

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

950,837 124,605 (104,516)

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

Actual Amounts (Budget Basis)

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

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

Variance with Final Budget

Percent Actual 25.00% of Year

Percent From Budget

9,557,038 — —

312,740 — —

(9,244,298) — —

3.27% 0.00% 0.00%

-21.73% -25.00% -25.00%

9,557,038

312,740

(9,244,298)

3.27%

-21.73%

— —

0.00% 0.00%

-25.00% -25.00%

9,557,038

312,740

(9,244,298)

3.27%

-21.73%

— 1,112,038 — 4,135,000

30,924 47,212 — 1,012

(30,924) 1,064,826 — 4,133,988

0.00% 4.25% 0.00% 0.02%

-25.00% -20.75% -25.00% -24.98%

5,247,038

79,148

5,167,890

1.51%

-23.49%

Other Financing Uses: Transfers Out - American Rescue Plan

4,200,000

0.00%

-25.00%

4,200,000

— — —

4,200,000

Total Other Financing Uses

4,200,000

0.00%

-25.00%

9,447,038

79,148

9,367,890

0.84%

-24.16%

110,000

233,592

123,592

Total Expenditures and Other Financing Uses

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

Unassigned Fund Balance at Beginning of Year

(421,022)

Cancellation of Prior Year Encumbrances Change in Other Fund Balance Components During the Year Ending Unassigned Fund Balance, 09/30/23

— — (187,430)

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

30,535 156,895 —

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

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

Actual Amounts (Budget Basis)

Variance with Amended Budget

Percent Actual 25.00% of Year

Percent From Budget

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

49,614,393 387,982 1,805 15,731 150 11,750 1,741,097 51,772,908

(87,861,477) (612,018) (31,195) 15,731 (850) (282,750) (5,258,903) (94,031,462)

36.09% 38.80% 5.47% 0.00% 15.00% 3.99% 24.87% 35.51%

11.09% 13.80% -19.53% -25.00% -10.00% -21.01% -0.13% 10.51%

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

30,327,879 1,460,000 28,080,687 62,382,275 22,324,581 1,363,640 8,638,100 100,000 154,677,162

7,549,047 365,729 10,123,492 18,713,764 626,749 97,422 1,295,300 — 38,771,503

22,778,832 1,094,271 17,957,195 43,668,511 21,697,832 1,266,218 7,342,800 100,000 115,905,659

24.89% 25.05% 36.05% 30.00% 2.81% 7.14% 15.00% 0.00% 25.07%

-0.11% 0.05% 11.05% 5.00% -22.19% -17.86% -10.00% -25.00% 0.07%

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

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

643,434 534,706 227,704 1,405,844

525,434 (1,540,594) 212,004 (803,156)

545.28% 25.77% 1450.34% 63.64%

520.28% 0.77% 1425.34% 38.64%

Income (Loss) Before Transfers

913,789

(6,663,792)

14,407,249

21,071,041

-216.20%

-241.20%

— (14,601,000) — — (14,601,000)

— (4,612,394) — — (4,612,394)

— (9,988,606) — — (9,988,606)

0.00% 31.59% 0.00% 0.00% 31.59%

-25.00% 6.59% -25.00% -25.00% 6.59%

(13,687,211)

(21,264,792)

9,794,855

31,059,647

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

52,000,787 — — 61,795,642

Revenue Risk Capital Reserve Expense Risk Working Capital Targeted Reserve Level

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

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

Total Non-Restricted Resources Available

9,295,642

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

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

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

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

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

Budget Less Expenditures Less Encumbrances Total Available

ENCUMBRANCES 560,658.65 213,127.73 64,757.61 41,961.96 33,430.50 84,691.49 51,175.00 127,571.15 146,316.11 322,270.77 299,205.46 17,925.00 19,686.00 23,254.47 2,155.83 70,425.00 227,170.49 45,169.40 1,402.58 67,194.73 23,866.42 334,789.60 2,778,205.95

ACTUALS 81,922.50 28,995.96 28,023.56 7,391.37 53,321.00 13,233.83 33,518.40 249,977.25 9,500.00 271,016.40 80.00 690,308.77 1,467,289.04

AVAILABLE BUDGET 741,012.85 57,661.50 89,388.54 125,447.82 9,604.27 686,844.39 1,319,842.18 172,116.00 161,785.02 321.16 0.50 1,974,764.50 978,673.23 36,656.00 51,837.00 67,716.89 174,700.00 150,000.00 154,200.81 494,006.23 109,575.00 180,000.00 500,022.75 173,459.82 81,635.00 100,000.00 239,397.25 48,306.00 100,000.00 25,022.00 388,439.13 6,000,000.00 1,350,000.00 940,186.00 1,200,000.00 150,000.00 250,000.00 500,000.00 400,000.00 400,000.00 500,000.00 500,000.00 115,210.40 21,697,832.24

Current Year Budget 22,324,580.92 92,437.64 534,311.06 21,697,832.22

Prior Year Budget (Enc Roll) 3,618,746.31 1,374,851.40 2,243,894.89 0.02

Total 25,943,327.23 1,467,289.04 2,778,205.95 21,697,832.24

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

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

Actual Amounts (Budget Basis)

Variance with Amended Budget

Percent Actual 25.00% of Year

Percent From Budget

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

9,746,811 142,979 5,914 5,092 7,410 37,108 — —

(22,863,189) (57,021) (11,086) (9,908) (18,590) (47,892) — —

29.89% 71.49% 34.79% 33.95% 28.50% 43.66% 0.00% 0.00%

4.89% 46.49% 9.79% 8.95% 3.50% 18.66% -25.00% -25.00%

Total Operating Revenues

32,953,000

9,945,314

(23,007,686)

30.18%

5.18%

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

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

10,123,922 364,000 14,168,493 3,626,950 20,781,289 1,037,800 2,540,938 50,000 52,693,392

2,332,563 86,669 3,654,065 2,648,169 — 150,718 172,184 — 9,044,368

7,791,359 277,331 10,514,428 978,781 20,781,289 887,082 2,368,754 50,000 43,649,024

23.04% 23.81% 25.79% 73.01% 0.00% 14.52% 6.78% 0.00% 17.16%

-1.96% -1.19% 0.79% 48.01% -25.00% -10.48% -18.22% -25.00% -7.84%

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

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

580,746 841,193 30,328 1,452,267

(76,392) (2,518,807) 13,628 (2,581,571)

88.38% 25.04% 181.60% 36.00%

63.38% 0.04% 156.60% 11.00%

Income (Loss) Before Transfers

(2,975,265)

(15,706,554)

2,353,213

18,059,767

-14.98%

-39.98%

(2,990,770) — —

(911,768) — —

(2,079,002) — —

30.49% 0.00% 0.00%

5.49% -25.00% -25.00%

(2,990,770)

(911,768)

(2,079,002)

30.49%

5.49%

(5,966,035)

(18,697,324)

1,441,445

20,138,769

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

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

51,477,531 — 52,918,976

Revenue Risk Capital Reserve Expense Risk Working Capital Targeted Reserve Level

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

Total Non-Restricted Resources Available

38,518,976

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

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

ORIGINAL BUDGET 1,000,000.00 500,000.00 500,000.00 500,000.00 350,000.00 200,000.00 5,000,000.00 8,050,000.00

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

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

Budget Less Expenditures Less Encumbrances Total Available

ENCUMBRANCES 68,518.14 1,181,580.72 2,811.00 3,551,638.53 13,455.30 329,196.50 44,728.00 378,088.80 424,677.77 64,358.50 376,911.20 106,520.00 784,030.10 71,103.04 7,397,617.60

ACTUALS 2,595.00 50,327.28 4,953.00 100,093.73 617,370.50 97.69 775,437.20

AVAILABLE BUDGET 1,202,000.00 674,000.00 730,418.00 308,861.57 475,500.00 244,781.00 106,569.52 190,325.00 459,824.48 10,020.00 368,121.65 200,000.00 (49,699.58) 250,087.60 97,292.00 230,967.00 156,300.00 91,000.00 240,166.00 (34,450.90) 81,218.73 1,150,000.00 1,000,000.00 188,790.00 103,132.50 120,100.00 250,000.00 31,908.50 436,013.00 42,162.00 (28,088.80) 89,229.50 459,138.50 1,650,000.00 340,523.00 (19,500.00) (26,911.20) 200,000.00 9,034.80 143,480.00 400,000.00 500,000.00 350,000.00 200,000.00 6,775,469.87 383,505.66 20,781,289.40

Current Year Budget 20,781,289.40 20,781,289.40

Prior Year Budget (Enc Roll) 8,173,054.80 775,437.20 7,397,617.60 -

Total 28,954,344.20 775,437.20 7,397,617.60 20,781,289.40

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

Budgeted Amounts Original Amended Operating revenues: Charges for Services Penalties

Actual Amounts (Budget Basis)

Variance with Amended Budget

Percent Actual 25.00% of Year

Percent From Budget

35,546,430 200,000

9,057,439 —

(26,488,991) (200,000)

25.48% 0.00%

0.48% -25.00%

35,746,430

9,057,439

(26,688,991)

25.34%

0.34%

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

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

1,588,075 96,946 3,894,760 464,053 331,583 283,663 665,904 —

5,400,651 251,054 12,026,184 1,021,487 16,942,773 118,397 5,577,074 —

22.72% 27.86% 24.46% 31.24% 1.92% 70.55% 10.67% 0.00%

-2.28% 2.86% -0.54% 6.24% -23.08% 45.55% -14.33% -25.00%

Total Operating Expenses

37,718,248

48,662,604

7,324,984

41,337,620

15.05%

-9.95%

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

326,000 7,900 333,900

390,458 1,275 391,733

64,458 (6,625) 57,833

119.77% 16.14% 117.32%

94.77% -8.86% 92.32%

Income (Loss) Before Transfers

(1,637,918)

(12,582,274)

2,124,188

14,706,462

-16.88%

-41.88%

(3,596,612) 10,000 —

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

(909,298) 10,000 —

(2,687,314) — (2,130,000)

25.28% 100.00% 0.00%

0.28% 75.00% -25.00%

(3,586,612)

(5,716,612)

(899,298)

(4,817,314)

15.73%

-9.27%

(5,224,530)

(18,298,886)

1,224,890

19,523,776

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

33,570,777 — 34,795,667

Revenue Risk Capital Reserve Expense Risk Working Capital Targeted Reserve Level

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

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

Total Non-Restricted Resources Available

22,095,667

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

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

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

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

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

Budget Less Expenditures Less Encumbrances Total Available

ENCUMBRANCES

4,682.20 18,207.62 29,351.00 14,332.50 235,721.00 260,774.77 36,695.45 42,910.65 642,675.19

ACTUALS 7,378.84 152,745.79 97,226.78 3,047.80 162,980.05 423,379.26

AVAILABLE BUDGET 1,035,327.15 529,163.59 170,925.00 77,507.78 151,940.21 321,449.93 100,000.00 2,022,726.72 991,019.78 579,279.41 129,339.00 36,015.56 106,982.83 200,000.00 718,240.98 100,000.00 571,601.19 467,052.22 2,006,318.72 700,000.00 300,000.00 2,999,257.11 14,083.09 600,000.00 100,000.00 750,000.00 250,000.00 914,542.96 16,942,773.23

Current Year Budget 17,274,356.23 112,543.00 219,040.00 16,942,773.23

Prior Year Budget (Enc Roll) 734,471.45 310,836.26 423,635.19 -

Total 18,008,827.68 423,379.26 642,675.19 16,942,773.23

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

Actual Amounts (Budget Basis)

Budgeted Amounts Original Operating revenues: Charges for Services Miscellaneous

Amended

Variance with Amended Budget

Percent Actual 25.00% of Year

Percent From Budget

— —

0.00% 0.00%

-25.00% -25.00%

—

0.00%

-25.00%

— — — 3,062,526 5,789,100 —

— — — 9,263,688 5,789,100 —

— — — 1,231,434 597,273 —

— — — 8,032,254 5,191,827 —

0.00% 0.00% 0.00% 13.29% 10.32% 0.00%

-25.00% -25.00% -25.00% -11.71% -14.68% -25.00%

Total Operating Expenses

8,851,626

15,052,788

1,828,707

13,224,081

12.15%

-12.85%

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

50,000 — 2,400,000 2,450,000

115,861 3,077 — 118,938

65,861 3,077 (2,400,000) (2,331,062)

231.72% 0.00% 0.00% 4.85%

206.72% -25.00% -25.00% -20.15%

Income (Loss) Before Transfers

(6,401,626)

(12,602,788)

(1,709,769)

10,893,019

13.57%

-11.43%

— — —

— 1,638,378 —

— (1,638,378) —

0.00% 0.00% 0.00%

-25.00% -25.00% -25.00%

—

1,638,378

(1,638,378)

0.00%

-25.00%

(6,401,626)

(12,602,788)

(71,391)

12,531,397

Total operating revenues Operating Expenses:

Personnel Services Other Services Supplies Capital Outlay Debt Service Other Expenses

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

(1,158,008) — — (1,229,399)

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

Budgeted Amounts Original Amended Operating revenues: Charges for Services Miscellaneous

Actual Amounts (Budget Basis)

Variance with Amended Budget

Percent Actual 25.00% of Year

Percent From Budget

2,804,471 128,700

735,415 32,175

(2,069,056) (96,525)

26.22% 25.00%

1.22% 0.00%

2,933,171

767,590

(2,165,581)

26.17%

1.17%

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

188,073 9,055 231,304 1,002,563 — —

669,473 42,945 584,919 237,737 2,000 —

21.93% 17.41% 28.34% 80.83% 0.00% 0.00%

-3.07% -7.59% 3.34% 55.83% -25.00% -25.00%

Total Operating Expenses

2,968,069

1,430,995

1,537,074

48.21%

23.21%

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

7,500 281,000 288,500

9,052 3,505 12,557

1,552 (277,495) (275,943)

120.69% 1.25% 4.35%

95.69% -23.75% -20.65%

Income (Loss) Before Transfers

253,602

(650,848)

(904,450)

-256.64%

-281.64%

— — —

0.00% 0.00% 0.00%

-25.00% -25.00% -25.00%

—

0.00%

-25.00%

253,602

(650,848)

(904,450)

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

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

Unassigned Fund Balance at Beginning of Year Cancellation of Prior Year Encumbrances Change in Other Fund Balance Components During the Year GAAP Components - OPEB and LAGERS Year-end investment market value adjustment Ending Unassigned Fund Balance Non-GAAP Basis, 09/30/23

(1,466,229) 45,194 (2,841) 2,263,980 — 189,256

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

820,564 — 1,009,820

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

Budgeted Amounts Original Amended Operating revenues: Charges for Services Miscellaneous

Actual Amounts (Budget Basis)

Variance with Amended Budget

Percent Actual 25.00% of Year

Percent From Budget

20,534,900 —

5,116,020 —

(15,418,880) —

24.91% 0.00%

-0.09% -25.00%

20,534,900

5,116,020

(15,418,880)

24.91%

-0.09%

740,500 24,460,900 — — —

140,150 5,541,955 — — —

600,350 18,918,945 — — —

18.93% 22.66% 0.00% 0.00% 0.00%

-6.07% -2.34% -25.00% -25.00% -25.00%

Total Operating Expenses

25,201,400

5,682,105

19,519,295

22.55%

-2.45%

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

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

68,621 443,249 511,870

(51,379) (793,351) (844,730)

57.18% 35.84% 37.73%

32.18% 10.84% 12.73%

Income (Loss) Before Transfers

(3,309,900)

(54,215)

3,255,685

1.64%

-23.36%

Transfers In - American Rescue Plan Transfers Out

— —

0.00% 0.00%

-25.00% -25.00%

Total Transfers

—

0.00%

-25.00%

(3,309,900)

(54,215)

3,255,685

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

Change In Net Position (Budget Basis)

Unassigned Fund Balance at Beginning of Year Cancellation of Prior Year Encumbrances Change in Other Fund Balance Components During the Year Ending Unassigned Fund Balance Non-GAAP Basis, 09/30/23

3,747,925 — — 3,693,710

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

90,000 — 3,783,710

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

Budgeted Amounts Original Amended Operating revenues: Charges for Services Miscellaneous

Actual Amounts (Budget Basis)

Variance with Amended Budget

Percent Actual 25.00% of Year

Percent From Budget

4,450,900 —

1,074,000 —

(3,376,900) —

24.13% 0.00%

-0.87% -25.00%

4,450,900

1,074,000

(3,376,900)

24.13%

-0.87%

— 4,748,001 — — —

2,137 1,185,594 — — —

(2,137) 3,562,407 — — —

0.00% 24.97% 0.00% 0.00% 0.00%

-25.00% -0.03% -25.00% -25.00% -25.00%

Total Operating Expenses

4,748,001

1,187,731

3,560,270

25.02%

0.02%

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

10,000 — 10,000

54,952 — 54,952

44,952 — 44,952

549.52% 0.00% 549.52%

524.52% -25.00% 524.52%

Income (Loss) Before Transfers

(287,101)

(58,779)

228,322

20.47%

-4.53%

— —

0.00% 0.00%

-25.00% -25.00%

—

0.00%

-25.00%

(287,101)

(58,779)

228,322

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

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

Unassigned Fund Balance at Beginning of Year Cancellation of Prior Year Encumbrances Change in Other Fund Balance Components During the Year Year-end investment market value adjustment Ending Unassigned Fund Balance Non-GAAP Basis, 09/30/23

(5,756,320) — — — (5,815,099)

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

105,090 — (5,710,009)

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

Budgeted Amounts Original Amended Operating revenues: Charges for Services Miscellaneous

Actual Amounts (Budget Basis)

Variance with Amended Budget

Percent Actual 25.00% of Year

Percent From Budget

3,196,000 —

736,075 —

(2,459,925) —

23.03% 0.00%

-1.97% -25.00%

3,196,000

736,075

(2,459,925)

23.03%

-1.97%

— 3,355,559 — — —

2,137 1,589,555 — — —

(2,137) 1,766,004 — — —

0.00% 47.37% 0.00% 0.00% 0.00%

-25.00% 22.37% -25.00% -25.00% -25.00%

Total Operating Expenses

3,355,559

1,591,692

1,763,867

47.43%

22.43%

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

23,000 — 23,000

16,078 — 16,078

(6,922) — (6,922)

69.90% 0.00% 69.90%

44.90% -25.00% 44.90%

Income (Loss) Before Transfers

(136,559)

(839,539)

(702,980)

614.78%

589.78%

— — —

0.00% 0.00% 0.00%

-25.00% -25.00% -25.00%

—

0.00%

-25.00%

(136,559)

(839,539)

(702,980)

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

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

2,049,402 — — — 1,209,863

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

78,905 — 1,288,768

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

Budgeted Amounts Original Amended Operating revenues: Charges for Services Miscellaneous

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

Actual Amounts (Budget Basis)

Variance with Amended Budget

Percent Actual 25.00% of Year

Percent From Budget

11,709,004 —

2,911,371 —

(8,797,633) —

24.86% 0.00%

-0.14% -25.00%

11,709,004

2,911,371

(8,797,633)

24.86%

-0.14%

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

1,370,240 52,990 1,969,240 17,167 24,495 —

4,569,256 117,010 2,675,863 27,183 1,233,339 —

23.07% 31.17% 42.39% 38.71% 1.95% 0.00%

-1.93% 6.17% 17.39% 13.71% -23.05% -25.00%

12,056,783

3,434,132

8,622,651

28.48%

3.48%

— — —

— 6,585 6,585

0.00% 0.00% 0.00%

-25.00% -25.00% -25.00%

(347,779)

(516,176)

(168,397)

148.42%

123.42%

— — —

0.00% 0.00% 0.00%

-25.00% -25.00% -25.00%

—

0.00%

-25.00%

(347,779)

(516,176)

(168,397)

Unassigned Fund Balance at Beginning of Year Cancellation of Prior Year Encumbrances Change in Other Fund Balance Components During the Year GAAP Components - OPEB and LAGERS Ending Unassigned Fund Balance Non-GAAP Basis, 09/30/23

164,171 1,520 — 602,585 252,100

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

1,103,126 195,407 1,550,633

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

Actual Amounts (Budget Basis)

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

Variance with Final Budget

Percent Actual 25.00% of Year

Percent From Budget

9,289 2,000 —

— 1,164 —

(9,289) (836) —

0.00% 58.20% 0.00%

-25.00% 33.20% -25.00%

11,289

1,164

(10,125)

10.31%

-14.69%

— 14,705

10 352

(10) 14,353

0.00% 2.39%

-25.00% -22.61%

14,705

362

14,343

2.46%

-22.54%

Other Financing Uses: Transfers Out/Capital Outlay

—

0.00%

-25.00%

Total Other Financing Uses

—

0.00%

-25.00%

14,705

362

14,343

2.46%

-22.54%

(3,416)

802

4,218

Total Revenues

Expenditures: General Government Debt Service Total Expenditures

Total expenditures and other financing uses

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

Unassigned Fund Balance at Beginning of Year

109,779

Cancellation of Prior Year Encumbrances Change in Other Fund Balance Components During the Year Year-End Investment Market Value Adjustment Ending Unassigned Fund Balance, 09/30/23

— — — 110,581

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

— — 110,581

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

Actual Amounts (Budget Basis)

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

Variance with Final Budget

Percent Actual 25.00% of Year

Percent From Budget

— — — —

32 812 — —

0.00% 0.00% 0.00% 0.00%

-25.00% -25.00% -25.00% -25.00%

—

844

0.00%

-25.00%

— —

35,325 — 35,325

0.00% — 0.00%

-25.00% -25.00%

—

36,169

0.00%

-25.00%

— — —

— — 80,302

7 — 39,772

(7) — 40,530

0.00% 0.00% 49.53%

-25.00% -25.00% 24.53%

—

80,302

39,779

40,523

49.54%

24.54%

Other Financing Uses: Transfers Out/Capital Outlay

—

0.00%

-25.00%

Total Other Financing Uses

—

0.00%

-25.00%

—

80,302

39,779

40,523

49.54%

24.54%

—

(80,302)

(3,610)

76,692

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

Total Expenditures and Other Financing Uses

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

Unassigned Fund Balance at Beginning of Year

(867,534)

Cancellation of Prior Year Encumbrances Change to Prior Year Expenditure Year-End Investment Market Value Adjustment Ending Unassigned Fund Balance, 09/30/23

— — — (871,144)

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

31,641 900,219 60,716

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

Actual Amounts (Budget Basis)

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

Variance with Final Budget

Percent Actual 25.00% of Year

Percent From Budget

— — —

— 229 —

0.00% 0.00% 0.00%

-25.00% -25.00% -25.00%

—

229

0.00%

-25.00%

— — —

2 — —

(2) — —

0.00% 0.00% 0.00%

-25.00% -25.00% -25.00%

—

(2)

0.00%

-25.00%

Other Financing Uses: Transfers Out/Capital Outlay

—

0.00%

-25.00%

Total Other Financing Uses

—

0.00%

-25.00%

—

(2)

0.00%

-25.00%

—

227

Total Revenues

Expenditures: Public Works Culture and Recreation Capital Outlay Total Expenditures

Total Expenditures and Other Financing Uses

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

Unassigned Fund Balance at Beginning of Year

21,617

Cancellation of Prior Year Encumbrances Change in Other Fund Balance Components During the Year Year-End Investment Market Value Adjustment Ending Unassigned Fund Balance, 09/30/23

— — — 21,844

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

— — 21,844

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

Actual Amounts (Budget Basis)

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

Variance with Final Budget

Percent Actual 25.00% of Year

Percent From Budget

— — — —

0.00% 0.00% 0.00% 0.00%

-25.00% -25.00% -25.00% -25.00%

Total revenues

—

0.00%

-25.00%

Other Financing Sources: Transfers from In bond issuance Proceeds

—

2,650,000 —

—

(2,650,000) —

0.00%

-25.00%

—

2,650,000

—

(2,650,000)

0.00%

-25.00%

—

2,650,000

—

(2,650,000)

0.00%

-25.00%

— — —

— — 2,837,726

— — —

— — 2,837,726

0.00% 0.00% 0.00%

-25.00% -25.00% -25.00%

—

2,837,726

—

2,837,726

0.00%

-25.00%

Other Financing Uses: Transfers Out/Capital Outlay

—

0.00%

-25.00%

Total Other Financing Uses

—

0.00%

-25.00%

—

2,837,726

—

2,837,726

0.00%

-25.00%

—

(187,726)

—

187,726

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

Total expenditures and other financing uses

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

Unassigned Fund Balance at Beginning of Year

(105,878)

Cancellation of Prior Year Encumbrances Change in Other Fund Balance Components During the Year Year-End Investment Market Value Adjustment Ending Unassigned Fund Balance, 09/30/23

— — — (105,878)

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

— 34,370 (71,508)

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

Actual Amounts (Budget Basis)

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

Variance with Final Budget

Percent Actual 25.00% of Year

Percent From Budget

— — —

0.00% 0.00% 0.00%

-25.00% -25.00% -25.00%

—

0.00%

-25.00%

— — —

0.00% 0.00% 0.00%

-25.00% -25.00% -25.00%

—

0.00%

-25.00%

Other Financing Uses: Transfers Out/Capital Outlay

—

0.00%

-25.00%

Total Other Financing Uses

—

0.00%

-25.00%

—

0.00%

-25.00%

—

Total revenues

Expenditures: Public Works Culture and Recreation Capital Outlay Total Expenditures

Total expenditures and other financing uses

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

Unassigned Fund Balance at Beginning of Year

(16,155)

Cancellation of Prior Year Encumbrances Change in Other Fund Balance Components During the Year Ending Unassigned Fund Balance, 09/30/23

— — (16,155)

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

— — (16,155)

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

Actual Amounts (Budget Basis)

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

Variance with Final Budget

Percent Actual 25.00% of Year

Percent From Budget

— — —

— 343 —

0.00% 0.00% 0.00%

-25.00% -25.00% -25.00%

—

343

0.00%

-25.00%

— — —

2 — —

(2) — —

0.00% 0.00% 0.00%

-25.00% -25.00% -25.00%

—

(2)

0.00%

-25.00%

Other Financing Uses: Transfers Out/Capital Outlay

—

0.00%

-25.00%

Total Other Financing Uses

—

0.00%

-25.00%

—

(2)

0.00%

-25.00%

—

341

Total revenues

Expenditures: Public Works Culture and Recreation Capital Outlay Total Expenditures

Total expenditures and other financing uses

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

Unassigned Fund Balance at Beginning of Year

31,485

Cancellation of Prior Year Encumbrances Change in Other Fund Balance Components During the Year Year-End Investment Market Value Adjustment Ending Unassigned Fund Balance, 09/30/23

— — — 31,826

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

— — 31,826

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

Budgeted Amounts Original Amended Revenues: Sales Taxes Investment Income

Actual Amounts (Budget Basis)

Variance with Final Budget

Percent Actual 25.00% of Year

Percent From Budget

8,295,957 400,000

1,471,307 133,625

(6,824,650) (266,375)

17.74% 33.41%

-7.26% 8.41%

8,695,957

1,604,932

(7,091,025)

18.46%

-6.54%

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

29,426 — 2,160 — 2,372 200,000 — —

136,493 122,288 17,840 5,650 6,628 20,965 — —

17.74% 0.00% 10.80% 0.00% 26.36% 90.51% 0.00% 0.00%

-7.26% -25.00% -14.20% -25.00% 1.36% 65.51% -25.00% -25.00%

543,822

233,958

309,864

43.02%

18.02%

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

1,175,000 4,604,093 3,212,526 —

— — 1,638,378 —

1,175,000 4,604,093 1,574,148 —

0.00% 0.00% 51.00% 0.00%

-25.00% -25.00% 26.00% -25.00%

Total Other Financing Uses

8,991,619

1,638,378

7,353,241

18.22%

-6.78%

(839,484)

(267,404)

572,080

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

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

Unassigned Fund Balance at Beginning of Year

9,822,387

Cancellation of Prior Year Encumbrances Change in Other Fund Balance Components During the Year Unassigned Ending Fund Balance, 09/30/23

— — 9,554,983

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

— 5,795

Total Fund Balance

9,560,778

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

Budgeted Amounts Original Amended Revenues: Sales taxes Investment income

Actual Amounts (Budget Basis)

Variance with Final Budget

Percent Actual 25.00% of Year

Percent From Budget

622,409 5,000

123,158 1,938

(499,251) (3,062)

19.79% 38.76%

-5.21% 13.76%

627,409

125,096

(502,313)

19.94%

-5.06%

12,448 2,500 1,250 5,650 650 — — —

2,463 — 1,250 — 109 — — —

9,985 2,500 — 5,650 541 — — —

19.79% 0.00% 100.00% 0.00% 16.77% 0.00% 0.00% 0.00%

-5.21% -25.00% 75.00% -25.00% -8.23% -25.00% -25.00% -25.00%

22,498

3,822

18,676

16.99%

-8.01%

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

311,204 315,000

61,578 —

249,626 315,000

19.79% 0.00%

-5.21% -25.00%

Total other financing uses

626,204

61,578

564,626

9.83%

-15.17%

1,231,115

59,696

(1,171,419)

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

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

Unassigned Fund Balance at Beginning of Year

38,755

Cancellation of Prior Year Encumbrances Change in Other Fund Balance Components During the Year Unassigned Ending Fund Balance, 09/30/23

— (154) 98,297

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

— — 8,015 106,312

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

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

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

Actual Amounts (Budget Basis)

Variance with Final Budget

Percent Actual 25.00% of Year

Percent From Budget

— — —

917,690 136,146 2,853

917,690 62,052 118,895

0.00% 0.00% 0.00%

-25.00% -25.00% -25.00%

—

1,056,689

1,098,637

0.00%

-25.00%

— —

0.00% 0.00%

-25.00% -25.00%

—

1,056,689

1,098,637

0.00%

-25.00%

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

—

59,482

(58,864)

0.00%

-25.00%

6,585,000 4,161,150 —

126,361 2,167,122 —

6,458,639 1,994,028 —

1.92% 52.08% 0.00%

-23.08% 27.08% -25.00%

Total Expenditures

10,746,150

2,352,965

8,393,803

21.90%

-3.10%

— — — —

0.00% 0.00% 0.00% 0.00%

-25.00% -25.00% -25.00% -25.00%

—

0.00%

-25.00%

10,746,150

2,352,965

8,393,803

21.90%

-3.10%

(10,746,150)

(1,296,276)

9,449,874

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

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

Unassigned Fund Balance at Beginning of Year

14,371,073

Cancellation of Prior Year Encumbrances Change in Other Fund Balance Components During the Year Year-End Investment Market Value Adjustment Unassigned Ending Fund Balance, 09/30/23

— — — 13,074,797

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

— — 10,360,270 23,435,067

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

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

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

Actual Amounts (Budget Basis)

Variance with Final Budget

Percent Actual 25.00% of Year

Percent From Budget

— — —

193 80 33,198

0.00% 0.00% 0.00%

-25.00% -25.00% -25.00%

—

33,471

0.00%

-25.00%

— —

0.00% 0.00%

-25.00% -25.00%

—

33,471

0.00%

-25.00%

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

—

(1)

0.00%

-25.00%

215,000 314,000 —

105,000 157,806 —

110,000 156,194 —

48.84% 50.26% 0.00%

23.84% 25.26% -25.00%

Total Expenditures

529,000

262,807

266,193

49.68%

24.68%

— — — —

0.00% 0.00% 0.00% 0.00%

-25.00% -25.00% -25.00% -25.00%

—

0.00%

-25.00%

529,000

262,807

266,193

49.68%

24.68%

(529,000)

(229,336)

299,664

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

Unassigned Fund Balance at Beginning of Year

11,094

Cancellation of Prior Year Encumbrances Change in Other Fund Balance Components During the Year Year-End Investment Market Value Adjustment Unassigned Ending Fund Balance, 09/30/23

— — — (218,242)

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

— — 500,909 282,667

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

Actual Amounts (Budget Basis)

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

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

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

Variance with Final Budget

Percent Actual 25.00% of Year

Percent From Budget

— — —

0.00% 0.00% 0.00%

-25.00% -25.00% -25.00%

—

0.00%

-25.00%

— —

0.00% 0.00%

-25.00% -25.00%

—

0.00%

-25.00%

—

0.00%

-25.00%

— — —

0.00% 0.00% 0.00%

-25.00% -25.00% -25.00%

—

0.00%

-25.00%

— — — —

0.00% 0.00% 0.00% 0.00%

-25.00% -25.00% -25.00% -25.00%

—

0.00%

-25.00%

—

0.00%

-25.00%

—

Unassigned Fund Balance at Beginning of Year

31,195

Cancellation of Prior Year Encumbrances Change in Other Fund Balance Components During the Year Year-End Investment Market Value Adjustment Unassigned Ending Fund Balance, 09/30/23

— — — 31,195

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

— — — 31,195

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

Actual Amounts (Budget Basis)

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

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

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

Variance with Final Budget

Percent Actual 25.00% of Year

Percent From Budget

— — —

0.00% 0.00% 0.00%

-25.00% -25.00% -25.00%

—

0.00%

-25.00%

—

0.00%

-25.00%

— — —

— 621 —

— (621) —

0.00% 0.00% 0.00%

-25.00% -25.00% -25.00%

—

621

(621)

0.00%

-25.00%

— — — — — — —

— — — — — — 621

— — — — — — (621)

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

-25.00% -25.00% -25.00% -25.00% -25.00% -25.00% -25.00%

—

(621)

Unassigned Fund Balance at Beginning of Year

621

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

— —

Unassigned Ending Fund Balance, 09/30/23

—

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

— — — —

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

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

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

Actual Amounts (Budget Basis)

Variance with Final Budget

Percent Actual 25.00% of Year

Percent From Budget

— — —

266,526 36,641 85,697

0.00% 0.00% 0.00%

-25.00% -25.00% -25.00%

—

388,864

0.00%

-25.00%

— —

0.00% 0.00%

-25.00% -25.00%

—

388,864

0.00%

-25.00%

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

—

1,614

(1,614)

0.00%

-25.00%

3,900,000 3,183,950 —

— 1,591,956 —

3,900,000 1,591,994 —

0.00% 50.00% 0.00%

-25.00% 25.00% -25.00%

Total Expenditures

7,083,950

1,593,570

5,490,380

22.50%

-2.50%

— — — —

0.00% 0.00% 0.00% 0.00%

-25.00% -25.00% -25.00% -25.00%

—

0.00%

-25.00%

7,083,950

1,593,570

5,490,380

22.50%

-2.50%

(7,083,950)

(1,204,706)

5,879,244

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

Unassigned Fund Balance at Beginning of Year

4,493,608

Cancellation of Prior Year Encumbrances Change in Other Fund Balance Components During the Year Year-End Investment Market Value Adjustment Unassigned Ending Fund Balance, 09/30/23

— — — 3,288,902

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

— — 6,426,875 9,715,777

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

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

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

Actual Amounts (Budget Basis)

Variance with Final Budget

Percent Actual 25.00% of Year

Percent From Budget

— — —

6,884 — —

0.00% 0.00% 0.00%

-25.00% -25.00% -25.00%

—

6,884

0.00%

-25.00%

—

0.00%

-25.00%

— — —

0.00% 0.00% 0.00%

-25.00% -25.00% -25.00%

—

0.00%

-25.00%

— — — —

0.00% 0.00% 0.00% 0.00%

-25.00% -25.00% -25.00% -25.00%

—

0.00%

-25.00%

—

0.00%

-25.00%

—

6,884

Unassigned Fund Balance at Beginning of Year

5,329

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

— —

Unassigned Ending Fund Balance, 09/30/23

12,213

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

— — — 12,213

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

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

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

Actual Amounts (Budget Basis)

Variance with Final Budget

Percent Actual 25.00% of Year

Percent From Budget

— — —

36,961 320 —

0.00% 0.00% 0.00%

-25.00% -25.00% -25.00%

—

37,281

0.00%

-25.00%

— —

0.00% 0.00%

-25.00% -25.00%

—

37,281

0.00%

-25.00%

—

(3)

0.00%

-25.00%

— — —

21,361 9,139 —

(21,361) (9,139) —

0.00% 0.00% 0.00%

-25.00% -25.00% -25.00%

—

30,503

(30,503)

0.00%

-25.00%

— — — —

0.00% 0.00% 0.00% 0.00%

-25.00% -25.00% -25.00% -25.00%

—

0.00%

-25.00%

—

30,503

(30,503)

0.00%

-25.00%

—

6,778

Unassigned Fund Balance at Beginning of Year

57,721

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

— —

Unassigned Ending Fund Balance, 09/30/23

64,499

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

— — — 64,499

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

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

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

Actual Amounts (Budget Basis)

Variance with Final Budget

Percent Actual 25.00% of Year

Percent From Budget

— — —

12,697 11,275 —

0.00% 0.00% 0.00%

-25.00% -25.00% -25.00%

—

23,972

0.00%

-25.00%

— —

0.00% 0.00%

-25.00% -25.00%

—

23,972

0.00%

-25.00%

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

—

3,210

(3,210)

0.00%

-25.00%

2,470,000 663,200 —

— 331,600 —

2,470,000 331,600 —

0.00% 50.00% 0.00%

-25.00% 25.00% -25.00%

Total Expenditures

3,133,200

334,810

2,798,390

10.69%

-14.31%

— — — —

0.00% 0.00% 0.00% 0.00%

-25.00% -25.00% -25.00% -25.00%

—

0.00%

-25.00%

3,133,200

334,810

2,798,390

10.69%

-14.31%

(3,133,200)

(310,838)

2,822,362

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

Unassigned Fund Balance at Beginning of Year

1,142,872

Cancellation of Prior Year Encumbrances Change in Other Fund Balance Components During the Year Year-End Investment Market Value Adjustment Unassigned Ending Fund Balance, 09/30/23

— — — 832,034

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

— — 3,432,486 4,264,520

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

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

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

Actual Amounts (Budget Basis)

Variance with Final Budget

Percent Actual 25.00% of Year

Percent From Budget

— — —

32,710 229 —

0.00% 0.00% 0.00%

-25.00% -25.00% -25.00%

—

32,939

0.00%

-25.00%

—

(2)

0.00%

-25.00%

— — —

— 29,000 —

— (29,000) —

0.00% 0.00% 0.00%

-25.00% -25.00% -25.00%

—

29,002

(29,002)

0.00%

-25.00%

— — — —

0.00% 0.00% 0.00% 0.00%

-25.00% -25.00% -25.00% -25.00%

—

0.00%

-25.00%

—

29,002

(29,002)

0.00%

-25.00%

—

3,937

Unassigned Fund Balance at Beginning of Year

46,374

Cancellation of Prior Year Encumbrances Change in Other Fund Balance Components During the Year Year-End Investment Market Value Adjustment Unassigned Ending Fund Balance, 09/30/23

— — — 50,311

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

— — — 50,311

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

Actual Amounts (Budget Basis)

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

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

Variance with Final Budget

Percent Actual 25.00% of Year

Percent From Budget

— — —

0.00% 0.00% 0.00%

-25.00% -25.00% -25.00%

—

0.00%

-25.00%

—

0.00%

-25.00%

— — —

0.00% 0.00% 0.00%

-25.00% -25.00% -25.00%

—

0.00%

-25.00%

— — — —

0.00% 0.00% 0.00% 0.00%

-25.00% -25.00% -25.00% -25.00%

—

0.00%

-25.00%

—

0.00%

-25.00%

—

Unassigned Fund Balance at Beginning of Year

100

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

— —

Unassigned Ending Fund Balance, 09/30/23

100

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

— — — 100

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

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

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

Actual Amounts (Budget Basis)

Variance with Final Budget

Percent Actual 25.00% of Year

Percent From Budget

— — —

840 22 —

0.00% 0.00% 0.00%

-25.00% -25.00% -25.00%

—

862

0.00%

-25.00%

—

0.00%

-25.00%

— — —

0.00% 0.00% 0.00%

-25.00% -25.00% -25.00%

—

0.00%

-25.00%

— — — —

0.00% 0.00% 0.00% 0.00%

-25.00% -25.00% -25.00% -25.00%

—

0.00%

-25.00%

—

0.00%

-25.00%

—

862

Unassigned Fund Balance at Beginning of Year

(1,395)

Cancellation of Prior Year Encumbrances Change in Other Fund Balance Components During the Year Year-End Investment Market Value Adjustment Unassigned Ending Fund Balance, 09/30/23

— — — (533)

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

— — — (533)

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

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

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

Actual Amounts (Budget Basis)

Variance with Final Budget

Percent Actual 25.00% of Year

Percent From Budget

— — —

— 42 —

0.00% 0.00% 0.00%

-25.00% -25.00% -25.00%

—

0.00%

-25.00%

—

0.00%

-25.00%

— — —

0.00% 0.00% 0.00%

-25.00% -25.00% -25.00%

—

0.00%

-25.00%

— — — —

0.00% 0.00% 0.00% 0.00%

-25.00% -25.00% -25.00% -25.00%

—

0.00%

-25.00%

—

0.00%

-25.00%

—

Unassigned Fund Balance at Beginning of Year

9,490

Cancellation of Prior Year Encumbrances Change in Other Fund Balance Components During the Year Year-End Investment Market Value Adjustment Unassigned Ending Fund Balance, 09/30/23

— — — 9,532

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

— — — 9,532

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

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

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

Actual Amounts (Budget Basis)

Variance with Final Budget

Percent Actual 25.00% of Year

Percent From Budget

— — —

103,908 1,174 —

0.00% 0.00% 0.00%

-25.00% -25.00% -25.00%

—

105,082

0.00%

-25.00%

—

(10)

0.00%

-25.00%

— — —

0.00% 0.00% 0.00%

-25.00% -25.00% -25.00%

—

(10)

0.00%

-25.00%

— — — —

0.00% 0.00% 0.00% 0.00%

-25.00% -25.00% -25.00% -25.00%

—

0.00%

-25.00%

—

(10)

0.00%

-25.00%

—

105,072

Unassigned Fund Balance at Beginning of Year

95,116

Cancellation of Prior Year Encumbrances Change in Other Fund Balance Components During the Year Year-End Investment Market Value Adjustment Unassigned Ending Fund Balance, 09/30/23

— — — 200,188

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

— — — 200,188

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

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

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

Actual Amounts (Budget Basis)

Variance with Final Budget

Percent Actual 25.00% of Year

Percent From Budget

— — —

— 9,247 —

0.00% 0.00% 0.00%

-25.00% -25.00% -25.00%

—

9,247

0.00%

-25.00%

—

53,744

(53,744)

0.00%

-25.00%

— — —

0.00% 0.00% 0.00%

-25.00% -25.00% -25.00%

—

53,744

(53,744)

0.00%

-25.00%

— — — —

0.00% 0.00% 0.00% 0.00%

-25.00% -25.00% -25.00% -25.00%

—

0.00%

-25.00%

—

53,744

(53,744)

0.00%

-25.00%

—

(44,497)

Unassigned Fund Balance at Beginning of Year

973,886

Cancellation of Prior Year Encumbrances Change in Other Fund Balance Components During the Year Year-End Investment Market Value Adjustment Unassigned Ending Fund Balance, 09/30/23

— — — 929,389

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

— — — 929,389

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

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

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

Actual Amounts (Budget Basis)

Variance with Final Budget

Percent Actual 25.00% of Year

Percent From Budget

— — —

402,014 2,375 —

0.00% 0.00% 0.00%

-25.00% -25.00% -25.00%

—

404,389

0.00%

-25.00%

—

(20)

0.00%

-25.00%

— — —

0.00% 0.00% 0.00%

-25.00% -25.00% -25.00%

—

(20)

0.00%

-25.00%

— — — —

0.00% 0.00% 0.00% 0.00%

-25.00% -25.00% -25.00% -25.00%

—

0.00%

-25.00%

—

(20)

0.00%

-25.00%

—

404,369

Unassigned Fund Balance at Beginning of Year

553,034

Cancellation of Prior Year Encumbrances Change in Other Fund Balance Components During the Year Year-End Investment Market Value Adjustment Unassigned Ending Fund Balance, 09/30/23

— — — 957,403

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

— — — 957,403

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

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

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

Actual Amounts (Budget Basis)

Variance with Final Budget

Percent Actual 25.00% of Year

Percent From Budget

— — —

29,708 219 —

0.00% 0.00% 0.00%

-25.00% -25.00% -25.00%

—

29,927

0.00%

-25.00%

—

(2)

0.00%

-25.00%

— — —

0.00% 0.00% 0.00%

-25.00% -25.00% -25.00%

—

(2)

0.00%

-25.00%

— — — —

0.00% 0.00% 0.00% 0.00%

-25.00% -25.00% -25.00% -25.00%

—

0.00%

-25.00%

—

(2)

0.00%

-25.00%

—

29,925

Unassigned Fund Balance at Beginning of Year

15,938

Cancellation of Prior Year Encumbrances Change in Other Fund Balance Components During the Year Year-End Investment Market Value Adjustment Unassigned Ending Fund Balance, 09/30/23

— — — 45,863

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

— — — 45,863

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

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

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

Actual Amounts (Budget Basis)

Variance with Final Budget

Percent Actual 25.00% of Year

Percent From Budget

— — —

— 264 —

0.00% 0.00% 0.00%

-25.00% -25.00% -25.00%

—

264

0.00%

-25.00%

—

(2)

0.00%

-25.00%

— — —

— 25,500 —

— (25,500) —

0.00% 0.00% 0.00%

-25.00% -25.00% -25.00%

—

25,502

(25,502)

0.00%

-25.00%

— — — —

0.00% 0.00% 0.00% 0.00%

-25.00% -25.00% -25.00% -25.00%

—

0.00%

-25.00%

—

25,502

(25,502)

0.00%

-25.00%

—

(25,238)

Unassigned Fund Balance at Beginning of Year

57,563

Cancellation of Prior Year Encumbrances Change in Other Fund Balance Components During the Year Year-End Investment Market Value Adjustment Unassigned Ending Fund Balance, 09/30/23

— — — 32,325

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

— — — 32,325

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

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

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

Actual Amounts (Budget Basis)

Variance with Final Budget

Percent Actual 25.00% of Year

Percent From Budget

— — —

25,249 164 —

0.00% 0.00% 0.00%

-25.00% -25.00% -25.00%

—

25,413

0.00%

-25.00%

—

256

(256)

0.00%

-25.00%

— — —

— 21,500 —

— (21,500) —

0.00% 0.00% 0.00%

-25.00% -25.00% -25.00%

—

21,756

(21,756)

0.00%

-25.00%

— — — —

0.00% 0.00% 0.00% 0.00%

-25.00% -25.00% -25.00% -25.00%

—

0.00%

-25.00%

—

21,756

(21,756)

0.00%

-25.00%

—

3,657

Unassigned Fund Balance at Beginning of Year

34,512

Cancellation of Prior Year Encumbrances Change in Other Fund Balance Components During the Year Year-End Investment Market Value Adjustment Unassigned Ending Fund Balance, 09/30/23

— — — 38,169

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

— — — 38,169

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

Actual Amounts (Budget Basis)

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

Percent Actual 25.00% of Year

Percent From Budget

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

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

Variance with Final Budget

— — — — —

0.00% 0.00% 0.00% 0.00% 0.00%

-25.00% -25.00% -25.00% -25.00% -25.00%

— — — — — — — — —

49,364 51,170 8,630 565,799 6,456 440 (578) 74,094 (116,042)

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

-25.00% -25.00% -25.00% -25.00% -25.00% -25.00% -25.00% -25.00% -25.00%

—

639,333

0.00%

-25.00%

— —

0.00% 0.00%

-25.00% -25.00%

—

639,333

0.00%

-25.00%

—

618

(618)

0.00%

-25.00%

— — —

0.00% 0.00% 0.00%

-25.00% -25.00% -25.00%

—

618

(618)

0.00%

-25.00%

— — — — — — — —

— — — — — — — 618

— — — — — — — (618)

0.00% 0.00% 0.00% 0.00%

-25.00% -25.00% -25.00% -25.00%

0.00%

-25.00%

0.00%

-25.00%

—

638,715

Unassigned Fund Balance at Beginning of Year

6,844,015

Cancellation of Prior Year Encumbrances Change in Other Fund Balance Components During the Year Year-End Investment Market Value Adjustment Unassigned Ending Fund Balance, 09/30/23

— — — 7,482,730

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

— — — 7,482,730