2024-06 Monthly Financial and Operating Report by cityofindepmo

Monthly Financial and Operating Report January 2024

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 Marijuana 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 Hub Drive 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 57 58

CITY OF INDEPENDENCE, MISSOURI Budgetary Comparison Schedule General Fund For the period ended January 31, 2024

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 Clerk 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 58.33% of Year

Percent From Budget

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

6,003,000 21,565,625 642,000 285,000 8,333,000 4,452,950 5,960,000 2,034,900 4,469,287 2,086,000 180,000 759,451

6,034,665 12,490,580 398,872 196,313 3,562,395 2,834,474 4,226,707 1,418,590 2,553,064 1,186,000 263,674 412,651

31,665 (9,075,045) (243,128) (88,687) (4,770,605) (1,618,476) (1,733,293) (616,310) (1,916,223) (900,000) 83,674 (346,800)

100.53% 57.92% 62.13% 68.88% 42.75% 63.65% 70.92% 69.71% 57.12% 56.86% 146.49% 54.34%

42.20% -0.41% 3.80% 10.55% -15.58% 5.32% 12.59% 11.38% -1.21% -1.47% 88.16% -3.99%

56,761,213

56,771,213

35,577,985

(21,193,228)

62.67%

4.34%

21,301,000 — —

13,672,174 22,018 —

(7,628,826) 22,018 —

64.19% 0.00% 0.00%

5.86% -58.33% -58.33%

21,301,000 78,062,213

21,301,000 78,072,213

13,694,192 49,272,177

(7,606,808) (28,800,036)

64.29% 63.11%

5.96% 4.78%

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

702,559 482,323 1,293,879 1,579,595 185,216 601,127 5,979,395 35,397,004 24,379,630 5,103,087 1,478,993 364,005 — 165,400 77,712,213

452,241 124,041 683,986 912,552 105,721 169,957 3,424,473 20,460,248 15,811,158 2,547,382 821,580 — 5,955 165,150 45,684,444

250,318 358,282 609,893 667,043 79,495 431,170 2,554,922 14,936,756 8,568,472 2,555,705 657,413 364,005 (5,955) 250 32,027,769

64.37% 25.72% 52.86% 57.77% 57.08% 28.27% 57.27% 57.80% 64.85% 49.92% 55.55% 0.00% 0.00% 99.85% 58.79%

6.04% -32.61% -5.47% -0.56% -1.25% -30.06% -1.06% -0.53% 6.52% -8.41% -2.78% -58.33% -58.33% 41.52% 0.46%

360,000 78,062,213

360,000 78,072,213

25,540 45,709,984

334,460 32,362,229

7.09% 58.55%

-51.24% 0.22%

—

3,562,193

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, 01/31/24

10,185,653 77,546 (56,875) — 13,768,517

Restricted Committed Assigned Total Fund Balance

247,318 85,936 1,335,397 15,437,168

CITY OF INDEPENDENCE, MISSOURI Budgetary Comparison Schedule Street Improvements Sales Tax Fund For the period ended January 31, 2024

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 58.33% of Year

Percent From Budget

10,534,000 321,000 — — 125,000 —

5,831,225 199,436 — 449,917 480,589 1,000,000

(4,702,775) (121,564) — 449,917 355,589 1,000,000

55.36% 62.13% 0.00% 0.00% 384.47% 0.00%

-2.97% 3.80% -58.33% -58.33% 326.14% -58.33%

10,980,000

7,961,167

(3,018,833)

72.51%

14.18%

—

0.00%

-58.33%

—

0.00%

-58.33%

10,980,000

7,961,167

(3,018,833)

72.51%

14.18%

— 1,382,173 21,798,746 1,747,446

— 1,382,173 25,143,212 1,747,446

— 822,040 4,251,825 201,223

— 560,133 20,891,387 1,546,223

0.00% 59.47% 16.91% 11.52%

-58.33% 1.14% -41.42% -46.81%

24,928,365

28,272,831

5,275,088

22,997,743

18.66%

-39.67%

—

260,000

—

260,000

0.00%

-58.33%

—

260,000

—

260,000

0.00%

-58.33%

24,928,365

28,532,831

5,275,088

23,257,743

18.49%

-39.84%

(13,948,365)

(17,552,831)

2,686,079

20,238,910

Unassigned Fund Balance at Beginning of Year

3,396,368

Cancellation of Prior Year Encumbrances Change in Other Fund Balance Components During the Year Year-end investment market value adjustment Ending Unassigned Fund Balance, 01/31/24

34,954 10,962,718 — 17,080,119

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

1,040,465 2,174,218 450,000 510,453 21,255,255

CITY OF INDEPENDENCE, MISSOURI Budgetary Comparison Schedule Park Improvements Sales Tax Fund For the period ended January 31, 2024

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 58.33% of Year

Percent From Budget

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

2,915,614 99,718 329,468 34,059 64,060 34,141

(2,352,386) (69,282) (249,032) 1,059 44,880 6,741

55.35% 59.00% 56.95% 103.21% 333.99% 124.60%

-2.98% 0.67% -1.38% 44.88% 275.66% 66.27%

6,095,080

3,477,060

(2,618,020)

57.05%

-1.28%

— — —

228,514 — —

0.00% 0.00% 0.00%

-58.33% -58.33% -58.33%

—

228,514

0.00%

-58.33%

6,095,080

3,705,574

(2,389,506)

60.80%

2.47%

6,940,818 200,000 —

6,953,318 200,000 —

3,878,356 — —

3,074,962 200,000 —

55.78% 0.00% 0.00%

-2.55% -58.33% -58.33%

7,140,818

7,153,318

3,878,356

3,274,962

54.22%

-4.11%

—

0.00%

-58.33%

—

0.00%

-58.33%

7,140,818

7,153,318

3,878,356

3,274,962

54.22%

-4.11%

(1,045,738)

(1,058,238)

(172,782)

885,456

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, 01/31/24

1,754 — — 3,544,054

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

588,135 10,436 4,142,625

CITY OF INDEPENDENCE, MISSOURI Budgetary Comparison Schedule Storm Water Sales Tax Fund For the period ended January 31, 2024

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 58.33% of Year

Percent From Budget

5,268,000 169,000 — — 164,000 7,900

2,915,614 99,718 — — 260,654 8,019

(2,352,386) (69,282) — — 96,654 119

55.35% 59.00% 0.00% 0.00% 158.94% 101.51%

-2.98% 0.67% -58.33% -58.33% 100.61% 43.18%

5,608,900

3,284,005

(2,324,895)

58.55%

0.22%

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

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

144,640 1,368,270 316,400 1,618,163 —

86,844 1,461,196 1,600 4,940,789

62.48% 48.36% 99.50% 24.67%

4.15% -9.97% 41.17% -33.66%

6,848,950

9,937,902

3,447,473

6,490,429

34.69%

-23.64%

—

260,000

18,492

241,508

7.11%

-51.22%

—

260,000

18,492

241,508

7.11%

-51.22%

6,848,950

10,197,902

3,465,965

6,731,937

33.99%

-24.34%

(1,240,050)

(4,589,002)

(181,960)

4,407,042

Unassigned Fund Balance at Beginning of Year

10,968,275

Cancellation of Prior Year Encumbrances Change in Other Fund Balance Components During the Year Year-end investment market value adjustment Ending Unassigned Fund Balance, 01/31/24

16,903 — — 10,803,218

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

1,327,459 307,952 122,125 38,038 500,000 13,098,792

CITY OF INDEPENDENCE, MISSOURI Budgetary Comparison Schedule Police Public Safety Sales Tax Fund For the period ended January 31, 2024

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

Actual Amounts (Budget Basis)

Variance with Final Budget

Percent Actual 58.33% of Year

Percent From Budget

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

1,670,905 49,859 68,870 101,431

(1,160,095) (35,141) 33,870 93,831

59.02% 58.66% 196.77% 1334.62%

0.69% 0.33% 138.44% 1276.29%

2,958,600

1,891,065

(1,067,535)

63.92%

5.59%

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

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

233,418 89,913 2,484,219 — 15,437

446,282 29,407 108,961 1,400,000 9,985

34.34% 75.35% 95.80% 0.00% 60.72%

-23.99% 17.02% 37.47% -58.33% 2.39%

4,817,622

2,822,987

1,994,635

58.60%

0.27%

Other Financing Uses: Transfers Out/Capital Outlay

—

0.00%

-58.33%

Total Other Financing Uses

—

0.00%

-58.33%

4,817,622

2,822,987

1,994,635

58.60%

0.27%

(1,859,022)

(931,922)

927,100

Total Revenues

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

Total Expenditures and Other Financing Uses

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

Unassigned Fund Balance at Beginning of Year

3,125,485

Cancellation of Prior Year Encumbrances Change in Other Fund Balance Components During the Year Year-end investment market value adjustment Ending Unassigned Fund Balance, 01/31/24

25,209 — — 2,218,772

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

1,684,969 33,863 3,937,604

CITY OF INDEPENDENCE, MISSOURI Budgetary Comparison Schedule Fire Protection Sales Tax Fund For the period ended January 31, 2024

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

Actual Amounts (Budget Basis)

Variance with Final Budget

Percent Actual 58.33% of Year

Percent From Budget

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

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

6,452,083 199,436 217,642 64,421

(4,942,917) (121,564) 170,642 58,421

56.62% 62.13% 463.07% 1073.68%

-1.71% 3.80% 404.74% 1015.35%

11,769,000

6,933,582

(4,835,418)

58.91%

0.58%

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

8,247,387 2,087,401 217,584

3,077,941 1,687,401 217,584

5,169,446 400,000 —

37.32% 80.84% 100.00%

-21.01% 22.51% 41.67%

10,264,971

10,552,372

4,982,926

5,569,446

47.22%

-11.11%

Other Financing Uses: Transfers Out/Capital Outlay

—

0.00%

-58.33%

Total Other Financing Uses

—

0.00%

-58.33%

10,264,971

10,552,372

4,982,926

5,569,446

47.22%

-11.11%

1,504,029

1,216,628

1,950,656

734,028

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, 01/31/24

— — — 10,738,349

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

1,231,207 987,278 12,956,834

CITY OF INDEPENDENCE, MISSOURI Budgetary Comparison Schedule Marijuana Sales Tax Fund For the period ended January 31, 2024

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

Actual Amounts (Budget Basis)

Variance with Final Budget

Percent Actual 58.33% of Year

Percent From Budget

150,000 — — —

218,186 — 351 —

68,186 — 351 —

145.46% 0.00% 0.00% 0.00%

87.13% -58.33% -58.33% -58.33%

150,000

218,537

68,537

145.69%

87.36%

15,000 — — —

3,667 382,278 — —

11,333 (382,278) — —

24.45% 0.00% 0.00% 0.00%

-33.88% -58.33% -58.33% -58.33%

15,000

385,945

(370,945)

2572.97%

2514.64%

Other Financing Uses: Transfers Out/Capital Outlay

—

0.00%

-58.33%

Total Other Financing Uses

—

0.00%

-58.33%

15,000

385,945

(370,945)

2572.97%

2514.64%

135,000

(167,408)

(302,408)

Total Revenues Expenditures: Public Safety Community Development 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

—

Cancellation of Prior Year Encumbrances Change in Other Fund Balance Components During the Year Year-end investment market value adjustment Ending Unassigned Fund Balance, 01/31/24

— — — (167,408)

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

325,189 — 157,781

CITY OF INDEPENDENCE, MISSOURI Budgetary Comparison Schedule Animal Shelter Use Tax For the period ended January 31, 2024

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 58.33% of Year Budget

855,000 — 6,000 —

855,000 — 19,621 —

— — 13,621 —

100.00% 0.00% 327.02% 0.00%

41.67% -58.33% 268.69% -58.33%

861,000

874,621

13,621

101.58%

43.25%

25,000

—

(25,000)

0.00%

-58.33%

25,000

—

(25,000)

0.00%

886,000

874,621

(11,379)

98.72%

40.39%

— 886,000 — —

— 349,553 — —

— 536,447 — —

0.00% 39.45% 0.00% 0.00%

-58.33% -18.88% -58.33% -58.33%

886,000

349,553

536,447

39.45%

-18.88%

— —

0.00% 0.00%

-58.33% -58.33%

—

0.00%

-58.33%

886,000

349,553

536,447

39.45%

-18.88%

—

525,068

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, 01/31/24

— — — 847,836

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

— — 847,836

CITY OF INDEPENDENCE, MISSOURI Budgetary Comparison Schedule Police Use Tax For the period ended January 31, 2024

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

Actual Amounts (Budget Basis)

Variance with Final Budget

Percent Actual 58.33% of Year

Percent From Budget

4,483,000 59,000 —

4,483,000 131,504 —

— 72,504 —

100.00% 222.89% 0.00%

41.67% 164.56% -58.33%

4,542,000

4,614,504

72,504

101.60%

43.27%

4,231,251 —

4,730,815 —

3,156,055 —

1,574,760 —

66.71% 0.00%

8.38% -58.33%

4,231,251

4,730,815

3,156,055

1,574,760

66.71%

8.38%

Other Financing Uses: Transfers Out/Capital Outlay

—

0.00% — 0.00%

-58.33%

Total Other Financing Uses

4,231,251

4,730,815

3,156,055

1,574,760

66.71%

8.38%

310,749

(188,815)

1,458,449

1,647,264

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, 01/31/24

7,275 — — 6,418,265

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

955,620 15,805 7,389,690

-58.33%

CITY OF INDEPENDENCE, MISSOURI Budgetary Comparison Schedule Health Property Tax Levy For the period ended January 31, 2024

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 58.33% of Year

Percent From Budget

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

908,792 159,907 319,144 10,005 56,010

38,172 (10,093) (93,256) (1,495) 42,010

104.38% 94.06% 77.39% 87.00% 400.07%

46.05% 35.73% 19.06% 28.67% 341.74%

1,478,520

1,453,858

(24,662)

98.33%

40.00%

325,000

—

(325,000)

0.00%

-58.33%

—

0.00%

-58.33%

325,000

—

(325,000)

0.00%

-58.33%

1,803,520

1,453,858

(349,662)

80.61%

22.28%

Expenditures: Animal Services

997,848

767,254

230,594

76.89%

18.56%

Health Services

805,672

449,550

356,122

55.80%

-2.53%

1,803,520

1,216,804

586,716

67.47%

9.14%

—

0.00%

-58.33%

—

0.00%

-58.33%

1,803,520

1,216,804

586,716

67.47%

9.14%

—

237,054

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, 01/31/24

585,812

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

93,315 2,148 681,275

CITY OF INDEPENDENCE, MISSOURI Budgetary Comparison Schedule Parks and Recreation Property Tax Levy For the period ended January 31, 2024

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 58.33% of Year

Percent From Budget

1,838,155 — 88,500 16,485 —

1,931,184 — 44,433 17,506 38

93,029 — (44,067) 1,021 38

105.06% 0.00% 50.21% 106.19% 0.00%

46.73% -58.33% -8.12% 47.86% -58.33%

1,943,140

1,993,161

50,021

102.57%

44.24%

1,583,850

1,586,850

1,016,302

570,548

64.05%

5.72%

1,583,850

1,586,850

1,016,302

570,548

64.05%

5.72%

Other Financing Uses – Transfers Out

—

0.00%

-58.33%

Total Other Financing Uses

—

0.00%

-58.33%

1,583,850

1,586,850

1,016,302

570,548

64.05%

5.72%

359,290

356,290

976,859

620,569

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, 01/31/24

1,000,576

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

111,833 1,322 1,113,731

CITY OF INDEPENDENCE, MISSOURI Budgetary Comparison Schedule Tourism Fund For the period ended January 31, 2024

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 58.33% of Year

Percent From Budget

2,300,000 — 25,050 3,000

1,445,539 4,137 51,431 (1,091)

(854,461) 4,137 26,381 (4,091)

62.85% 0.00% 205.31% -36.37%

4.52% -58.33% 146.98% -94.70%

2,328,050

1,500,016

(828,034)

64.43%

6.10%

—

0.00%

-58.33%

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

—

0.00%

-58.33%

2,328,050

1,500,016

(828,034)

64.43%

6.10%

2,743,264

3,580,015

1,842,133

1,737,882

51.46%

-6.87%

2,743,264

3,580,015

1,842,133

1,737,882

51.46%

-6.87%

Other Financing Uses – Transfers Out

—

196,430

(196,430)

0.00%

-58.33%

Total Other Financing Uses

—

196,430

(196,430)

0.00%

-58.33%

2,743,264

3,580,015

2,038,563

1,541,452

56.94%

-1.39%

(415,214)

(1,251,965)

(538,547)

713,418

Total Revenues and Other Sources

Expenditures: Tourism Total Expenditures

Total Expenditures and Other Uses

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

Unassigned Fund Balance at Beginning of Year

1,938,742

Cancellation of Prior Year Encumbrances

5,220

Change in Other Fund Balance Components During the Year

—

Year-end investment market value adjustment

—

Ending Unassigned Fund Balance, 01/31/24

1,405,415

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

537,109 7,267 376,368 2,326,159

CITY OF INDEPENDENCE, MISSOURI Budgetary Comparison Schedule Independence Square Benefit District For the period ended January 31, 2024

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

Actual Amounts (Budget Basis)

Variance with Final Budget

Percent Actual 58.33% of Year

Percent From Budget

— — —

27,435 891 —

0.00% 0.00% 0.00%

-58.33% -58.33% -58.33%

—

28,326

0.00%

-58.33%

—

440

(440)

0.00%

-58.33%

—

440

(440)

0.00%

-58.33%

Other Financing Uses – Transfers Out

—

0.00%

-58.33%

Total Other Financing Uses

—

0.00%

-58.33%

—

440

(440)

0.00%

-58.33%

—

27,886

Total Revenues Expenditures: General government Total Expenditures

Total Expenditures and Other Uses

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

Unassigned Fund Balance at Beginning of Year

8,737

Cancellation of Prior Year Encumbrances

—

Change in Other Fund Balance Components During the Year

—

Year-end investment market value adjustment

—

Ending Unassigned Fund Balance, 01/31/24

36,623

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

— — 36,623

CITY OF INDEPENDENCE, MISSOURI Budgetary Comparison Schedule Community Development Block Grant Fund For the period ended January 31, 2024

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 58.33% of Year

Percent From Budget

851,251

435,451

(415,800)

51.15%

-7.18%

— 851,251

712 436,163

712 (415,088)

— 51.24%

-58.33% -7.09%

169,702 681,001

88,576 458,965

81,126 222,036

52.20% 67.40%

-6.13% 9.07%

850,703

547,541

303,162

64.36%

6.03%

—

0.00%

-58.33%

—

0.00%

-58.33%

850,703

547,541

303,162

64.36%

6.03%

548

(111,378)

(111,926)

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, 01/31/24

— — (120,815)

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

120,640 175 —

CITY OF INDEPENDENCE, MISSOURI Budgetary Comparison Schedule Rental Rehabilitation For the period ended January 31, 2024

Budgeted Amounts Original Amended Revenues: HOME Program Grant Other Revenue

Actual Amounts (Budget Basis)

Variance with Final Budget

Percent Actual 58.33% of Year

Percent From Budget

570,305 —

129,629 (7)

(440,676) (7)

22.73% 0.00%

-35.60% -58.33%

570,305

129,622

(440,683)

22.73%

-35.60%

Expenditures: HOME Administration Multi Family Housing Community Housing Development

59,987 375,107 107,172

26,267 — —

33,720 375,107 107,172

43.79% 0.00% 0.00%

-14.54% -58.33% -58.33%

Total Expenditures

542,266

26,267

515,999

4.84%

-53.49%

28,039

103,355

75,316

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, 01/31/24

— — (97,231)

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

— 97,231 —

CITY OF INDEPENDENCE, MISSOURI Budgetary Comparison Schedule License Surcharge For the period ended January 31, 2024

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

Actual Amounts (Budget Basis)

Variance with Final Budget

Percent Actual 58.33% of Year

Percent From Budget

— 21,000 —

100 26,990 —

100 5,990 —

0.00% 128.52% 0.00%

-58.33% 70.19% -58.33%

21,000

27,090

6,090

129.00%

70.67%

—

240

(240)

0.00%

-58.33%

—

240

(240)

0.00%

-58.33%

Other Financing Uses: Transfers Out/Capital Outlay

—

36,552

(36,552)

0.00%

-58.33%

Total Other Financing Uses

—

36,552

(36,552)

0.00%

-58.33%

—

36,792

(36,792)

0.00%

-58.33%

21,000

(9,702)

(30,702)

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, 01/31/24

— — — 1,277,789

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

— — 1,277,789

CITY OF INDEPENDENCE, MISSOURI Budgetary Comparison Schedule Grants For the period ended January 31, 2024

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

Actual Amounts (Budget Basis)

Variance with Final Budget

Percent Actual 58.33% of Year

Percent From Budget

4,479,344 109,023 140,620

6,680,411 109,023 335,675

1,843,595 101,896 4,902

(4,836,816) (7,127) (330,773)

27.60% 93.46% 1.46%

-30.73% 35.13% -56.87%

4,728,987

7,125,109

1,950,393

(5,174,716)

27.37%

-30.96%

— —

0.00% 0.00%

-58.33% -58.33%

4,728,987

7,125,109

1,950,393

(5,174,716)

27.37%

-30.96%

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

2,900,222 137,424 39,238 962,869 24,654 2,999,673

1,283,773 64,678 20,903 905,384 4,852 543,458

1,616,449 72,746 18,335 57,485 19,802 2,456,215

44.26% 47.06% 53.27% 94.03% 19.68% 18.12%

-14.07% -11.27% -5.06% 35.70% -38.65% -40.21%

3,963,121

7,064,080

2,823,048

4,241,032

39.96%

-18.37%

Other Financing Uses: Transfers Out/Capital Outlay

—

0.00%

-58.33%

Total Other Financing Uses

—

0.00%

-58.33%

3,963,121

7,064,080

2,823,048

4,241,032

39.96%

-18.37%

765,866

61,029

(872,655)

(933,684)

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, 01/31/24

— — (1,004,294)

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

574,205 105,698 (324,391)

CITY OF INDEPENDENCE, MISSOURI Budgetary Comparison Schedule American Rescue Plan (ARP) For the period ended January 31, 2024

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 58.33% of Year

Percent From Budget

9,557,038 — —

497,325 — —

(9,059,713) — —

5.20% 0.00% 0.00%

-53.13% -58.33% -58.33%

9,557,038

497,325

(9,059,713)

5.20%

-53.13%

— —

0.00% 0.00%

-58.33% -58.33%

9,557,038

497,325

(9,059,713)

5.20%

-53.13%

— 1,112,038 — 4,135,000

56,291 356,474 (19,479) 1,011

(56,291) 755,564 19,479 4,133,989

0.00% 32.06% 0.00% 0.02%

-58.33% -26.27% -58.33% -58.31%

5,247,038

394,297

4,852,741

7.51%

-50.82%

Other Financing Uses: Transfers Out - American Rescue Plan

4,200,000

0.00%

-58.33%

4,200,000

— — —

4,200,000

Total Other Financing Uses

4,200,000

0.00%

-58.33%

9,447,038

394,297

9,052,741

4.17%

-54.16%

110,000

103,028

(6,972)

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, 01/31/24

— — (317,994)

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

195,829 122,165 —

CITY OF INDEPENDENCE, MISSOURI Budgetary Comparison Schedule Power and Light For the period ended January 31, 2024

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 58.33% of Year

Percent From Budget

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

93,846,733 869,251 4,212 32,578 400 28,182 3,826,990 98,608,346

(43,629,137) (130,749) (28,788) 32,578 (600) (266,318) (3,173,010) (47,196,024)

68.26% 86.93% 12.76% 0.00% 40.00% 9.57% 54.67% 67.63%

9.93% 28.60% -45.57% -58.33% -18.33% -48.76% -3.66% 9.30%

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 28,549,687 62,442,275 23,120,096 1,577,637 8,638,100 100,000 156,215,674

16,316,199 848,764 18,585,828 37,701,181 2,310,428 332,616 1,301,369 — 77,396,385

14,011,680 611,236 9,963,859 24,741,094 20,809,668 1,245,021 7,336,731 100,000 78,819,289

53.80% 58.13% 65.10% 60.38% 9.99% 21.08% 15.07% 0.00% 49.54%

-4.53% -0.20% 6.77% 2.05% -48.34% -37.25% -43.26% -58.33% -8.79%

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

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

1,436,874 1,243,573 467,128 3,147,575

1,318,874 (831,727) 451,428 938,575

1217.69% 59.92% 2975.34% 142.49%

1159.36% 1.59% 2917.01% 84.16%

Income (Loss) Before Transfers

913,789

(8,202,304)

24,359,536

32,561,840

-296.98%

-355.31%

— (14,601,000) — — (14,601,000)

— (9,546,298) — — (9,546,298)

— (5,054,702) — — (5,054,702)

0.00% 65.38% 0.00% 0.00% 65.38%

-58.33% 7.05% -58.33% -58.33% 7.05%

(13,687,211)

(22,803,304)

14,813,238

37,616,542

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

51,797,305 — — 66,610,543

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

14,110,543

Power and Light - Open Capital Projects As of January 31, 2024 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 1,205,645.70 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 11,991,842.62

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 1,205,645.70 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 26,738,842.62

Budget Less Expenditures Less Encumbrances Total Available

ENCUMBRANCES 306,524.89 120,452.72 51,102.15 30,088.40 33,430.50 64,309.79 17,935.00 93,184.50 146,316.11 301,253.10 232,535.68 17,925.00 70,425.00 296,099.58 913,291.78 4,971.25 79,139.40 33,209.27 23,866.42 187,440.00 3,023,500.54

ACTUALS 666,712.78 123,165.33 108,480.18 43,057.52 20,381.70 33,240.00 34,386.65 49,041.23 83,113.78 53,321.00 19,686.00 13,233.83 35,674.10 249,977.25 204,265.26 271,516.40 1,441.58 34,065.46 329,872.00 147,349.60 2,521,981.65

AVAILABLE BUDGET 328,433.83 27,171.18 76,486.32 123,259.82 9,604.27 686,844.39 1,319,842.18 172,116.00 161,785.02 321.16 0.50 1,965,711.87 978,673.23 36,656.00 51,837.00 67,716.89 174,700.00 150,000.00 177,455.28 494,006.36 109,575.00 180,000.00 203,923.17 88,088.66 76,663.75 100,000.00 239,397.25 13,836.00 100,000.00 25,022.00 388,400.13 6,000,000.00 1,350,000.00 940,186.00 360,436.77 1,200,000.00 150,000.00 250,000.00 500,000.00 400,000.00 400,000.00 500,000.00 500,000.00 115,210.40 21,193,360.43

Current Year Budget 23,120,096.31 812,291.47 1,498,135.80 20,809,669.04

Prior Year Budget (Enc Roll) 3,618,746.31 1,709,690.18 1,525,364.74 383,691.39

Total 26,738,842.62 2,521,981.65 3,023,500.54 21,193,360.43

CITY OF INDEPENDENCE, MISSOURI Budgetary Comparison Schedule Water For the period ended January 31, 2024

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 58.33% of Year

Percent From Budget

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

20,456,697 129,041 12,826 12,870 18,210 76,315 — 1,410

(12,153,303) (70,959) (4,174) (2,130) (7,790) (8,685) — 1,410

62.73% 64.52% 75.45% 85.80% 70.04% 89.78% 0.00% 0.00%

4.40% 6.19% 17.12% 27.47% 11.71% 31.45% -58.33% -58.33%

Total Operating Revenues

32,953,000

20,707,369

(12,245,631)

62.84%

4.51%

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

10,026,347 364,000 13,985,493 3,833,950 20,781,289 1,013,800 2,540,938 50,000 52,595,817

4,803,439 188,909 6,863,956 3,580,089 999,179 473,292 2,052,184 — 18,961,048

5,222,908 175,091 7,121,537 253,861 19,782,110 540,508 488,754 50,000 33,634,769

47.91% 51.90% 49.08% 93.38% 4.81% 46.68% 80.76% 0.00% 36.05%

-10.42% -6.43% -9.25% 35.05% -53.52% -11.65% 22.43% -58.33% -22.28%

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

1,195,680 1,962,783 37,561 3,196,024

538,542 (1,397,217) 20,861 (837,814)

181.95% 58.42% 224.92% 79.23%

123.62% 0.09% 166.59% 20.90%

Income (Loss) Before Transfers

(2,975,265)

(15,608,979)

4,942,345

20,551,324

-31.66%

-89.99%

(2,990,770) — —

(1,980,851) — —

(1,009,919) — —

66.23% 0.00% 0.00%

7.90% -58.33% -58.33%

(2,990,770)

(1,980,851)

(1,009,919)

66.23%

7.90%

(5,966,035)

(18,599,749)

2,961,494

21,561,243

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

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

51,219,649 — 54,181,143

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

39,781,143

Water - Open Capital Projects As of January 31, 2024 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 68,518.14 585,353.94 2,811.00 194,400.00 2,621,926.47 13,455.30 152,749.98 44,728.00 76,194.76 105,949.23 53,607.97 403,476.00 139,171.62 106,520.00 325,852.86 210,246.87 71,103.04 5,176,065.18

Budget 20,781,289.40 37,263.14 961,916.22 19,782,110.04

ACTUALS 2,595.00 646,554.06 929,712.06 4,953.00 176,446.52 301,894.04 445,108.11 10,750.53 237,739.58 7,455.14 863,998.25 97.69 3,627,303.98

AVAILABLE BUDGET 1,202,000.00 674,000.00 730,418.00 308,861.57 281,100.00 244,781.00 106,569.52 190,325.00 459,824.48 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) 89,229.50 432,852.66 1,650,000.00 (62,953.00) (19,500.00) (26,911.20) 200,000.00 9,034.80 143,480.00 400,000.00 500,000.00 16,692.00 200,000.00 7,102,625.35 383,505.66 20,150,975.04

Budget (Enc Roll) 8,173,054.80 3,590,040.84 4,214,148.96 368,865.00

Total 28,954,344.20 3,627,303.98 5,176,065.18 20,150,975.04

CITY OF INDEPENDENCE, MISSOURI Budgetary Comparison Schedule Sanitary Sewer For the period ended January 31, 2024

Budgeted Amounts Original Amended Operating revenues: Charges for Services Penalties

Actual Amounts (Budget Basis)

Variance with Amended Budget

Percent Actual 58.33% of Year

Percent From Budget

35,546,430 200,000

21,255,566 214,727

(14,290,864) 14,727

59.80% 107.36%

1.47% 49.03%

35,746,430

21,470,293

(14,276,137)

60.06%

1.73%

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 17,274,356 452,059 6,242,978 —

3,363,402 245,155 7,846,709 689,933 1,648,104 283,855 4,286,679 —

3,625,324 102,845 8,074,235 795,607 15,626,252 168,204 1,956,299 —

48.13% 70.45% 49.29% 46.44% 9.54% 62.79% 68.66% 0.00%

-10.20% 12.12% -9.04% -11.89% -48.79% 4.46% 10.33% -58.33%

Total Operating Expenses

37,718,248

48,712,603

18,363,837

30,348,766

37.70%

-20.63%

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

326,000 7,900 333,900

787,382 33,275 820,657

461,382 25,375 486,757

241.53% 421.20% 245.78%

183.20% 362.87% 187.45%

Income (Loss) Before Transfers

(1,637,918)

(12,632,273)

3,927,113

16,559,386

-31.09%

-89.42%

(3,596,612) 10,000 —

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

(2,145,025) 10,000 (2,336)

(1,451,587) — (2,127,664)

59.64% 100.00% 0.11%

1.31% 41.67% -58.22%

(3,586,612)

(5,716,612)

(2,137,361)

(3,579,251)

37.39%

-20.94%

(5,224,530)

(18,348,885)

1,789,752

20,138,637

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

33,820,216 — 35,609,968

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

22,909,968

Sanitary Sewer - Open Capital Projects As of January 31, 2024 PROJECT 301201 301202 301701 301706 301804 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 SCADA UPGRADE TREATMENT FACILITY IMPROVEMENT ROCK CREEK EFFLUENT STRUCTURE 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 84,886.62 480,293.20 321,449.93 100,000.00 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 84,886.62 480,293.20 321,449.93 100,000.00 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 84,351.09 796,696.62 29,351.00 14,332.50 169,553.76 256,672.02 18,646.70 352,944.15 1,722,547.84

ACTUALS 7,378.84 152,745.79 1,445.47 227,655.53 80,185.08 27,637.24 162,980.05 660,028.00

AVAILABLE BUDGET 1,035,327.15 529,163.59 77,507.78 243,196.32 321,449.93 100,000.00 1,242,792.25 991,019.78 579,279.41 129,339.00 36,015.56 106,982.83 200,000.00 718,240.98 100,000.00 571,601.19 402,790.71 1,933,284.19 700,000.00 300,000.00 2,989,668.62 14,083.09 600,000.00 100,000.00 750,000.00 250,000.00 604,509.46 15,626,251.84

Current Year Budget $ 17,274,356.23 263,434.25 1,384,670.14 $ 15,626,251.84

Prior Year Budget (Enc Roll) 734,471.45 396,593.75 337,877.70 -

Total 18,008,827.68 660,028.00 1,722,547.84 15,626,251.84

CITY OF INDEPENDENCE, MISSOURI Budgetary Comparison Schedule Events Center Debt Service For the period ended January 31, 2024

Actual Amounts (Budget Basis)

Budgeted Amounts Original Operating revenues: Charges for Services Miscellaneous

Amended

Variance with Amended Budget

Percent Actual 58.33% of Year

Percent From Budget

— —

0.00% 0.00%

-58.33% -58.33%

—

0.00%

-58.33%

— — — 3,062,526 5,789,100 —

— — — 9,263,688 5,789,100 —

— 1 — 3,048,578 1,394,054 —

— (1) — 6,215,110 4,395,046 —

0.00% 0.00% 0.00% 32.91% 24.08% 0.00%

-58.33% -58.33% -58.33% -25.42% -34.25% -58.33%

Total Operating Expenses

8,851,626

15,052,788

4,442,633

10,610,155

29.51%

-28.82%

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

50,000 — 2,400,000 2,450,000

254,874 3,077 1,035,322 1,293,273

204,874 3,077 (1,364,678) (1,156,727)

509.75% 0.00% 43.14% 52.79%

451.42% -58.33% -15.19% -5.54%

Income (Loss) Before Transfers

(6,401,626)

(12,602,788)

(3,149,360)

9,453,428

24.99%

-33.34%

— — —

— 1,620,193 —

— (1,620,193) —

0.00% 0.00% 0.00%

-58.33% -58.33% -58.33%

—

1,620,193

(1,620,193)

0.00%

-58.33%

(6,401,626)

(12,602,788)

(1,529,167)

11,073,621

Total operating revenues Operating Expenses:

Personnel Services Other Services Supplies Capital Outlay Debt Service Other Expenses

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

(1,728,480) — — (3,257,647)

CITY OF INDEPENDENCE, MISSOURI Budgetary Comparison Schedule Central Garage For the period ended January 31, 2024

Budgeted Amounts Original Amended Operating revenues: Charges for Services Miscellaneous

Actual Amounts (Budget Basis)

Variance with Amended Budget

Percent Actual 58.33% of Year

Percent From Budget

2,804,471 128,700

1,696,336 53,299

(1,108,135) (75,401)

60.49% 41.41%

2.16% -16.92%

2,933,171

1,749,635

(1,183,536)

59.65%

1.32%

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

406,518 21,253 724,895 1,167,065 — —

451,028 30,747 91,328 73,235 2,000 —

47.40% 40.87% 88.81% 94.10% 0.00% 0.00%

-10.93% -17.46% 30.48% 35.77% -58.33% -58.33%

Total Operating Expenses

2,968,069

2,319,731

648,338

78.16%

19.83%

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

7,500 281,000 288,500

19,689 21,183 40,872

12,189 (259,817) (247,628)

262.52% 7.54% 14.17%

204.19% -50.79% -44.16%

Income (Loss) Before Transfers

253,602

(529,224)

(782,826)

-208.68%

-267.01%

— — —

0.00% 0.00% 0.00%

-58.33% -58.33% -58.33%

—

0.00%

-58.33%

253,602

(529,224)

(782,826)

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, 01/31/24

(1,008,280) 45,194 (6,407) 1,806,028 — 307,311

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

758,895 — 1,066,206

CITY OF INDEPENDENCE, MISSOURI Budgetary Comparison Schedule Staywell Health Care For the period ended January 31, 2024

Budgeted Amounts Original Amended Operating revenues: Charges for Services Miscellaneous

Actual Amounts (Budget Basis)

Variance with Amended Budget

Percent Actual 58.33% of Year

Percent From Budget

20,534,900 —

12,245,106 —

(8,289,794) —

59.63% 0.00%

1.30% -58.33%

20,534,900

12,245,106

(8,289,794)

59.63%

1.30%

740,500 24,460,900 — — —

422,800 12,408,030 — — —

317,700 12,052,870 — — —

57.10% 50.73% 0.00% 0.00% 0.00%

-1.23% -7.60% -58.33% -58.33% -58.33%

Total Operating Expenses

25,201,400

12,830,830

12,370,570

50.91%

-7.42%

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

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

156,428 960,122 1,116,550

36,428 (276,478) (240,050)

130.36% 77.64% 82.31%

72.03% 19.31% 23.98%

Income (Loss) Before Transfers

(3,309,900)

530,826

3,840,726

-16.04%

-74.37%

Transfers In - American Rescue Plan Transfers Out

— —

0.00% 0.00%

-58.33% -58.33%

Total Transfers

—

0.00%

-58.33%

(3,309,900)

530,826

3,840,726

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, 01/31/24

3,747,925 — — 4,278,751

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

45,000 — 4,323,751

CITY OF INDEPENDENCE, MISSOURI Budgetary Comparison Schedule Workers' Compensation For the period ended January 31, 2024

Budgeted Amounts Original Amended Operating revenues: Charges for Services Miscellaneous

Actual Amounts (Budget Basis)

Variance with Amended Budget

Percent Actual 58.33% of Year

Percent From Budget

4,450,900 —

2,104,333 —

(2,346,567) —

47.28% 0.00%

-11.05% -58.33%

4,450,900

2,104,333

(2,346,567)

47.28%

-11.05%

— 4,748,001 — — —

5,015 2,677,335 — — —

(5,015) 2,070,666 — — —

0.00% 56.39% 0.00% 0.00% 0.00%

-58.33% -1.94% -58.33% -58.33% -58.33%

Total Operating Expenses

4,748,001

2,682,350

2,065,651

56.49%

-1.84%

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

10,000 — 10,000

124,039 — 124,039

114,039 — 114,039

1240.39% 0.00% 1240.39%

1182.06% -58.33% 1182.06%

Income (Loss) Before Transfers

(287,101)

(453,978)

(166,877)

158.12%

99.79%

— —

0.00% 0.00%

-58.33% -58.33%

—

0.00%

-58.33%

(287,101)

(453,978)

(166,877)

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, 01/31/24

(5,756,320) — — — (6,210,298)

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

58,513 — (6,151,785)

CITY OF INDEPENDENCE, MISSOURI Budgetary Comparison Schedule Risk Management For the period ended January 31, 2024

Budgeted Amounts Original Amended Operating revenues: Charges for Services Miscellaneous

Actual Amounts (Budget Basis)

Variance with Amended Budget

Percent Actual 58.33% of Year

Percent From Budget

3,196,000 —

1,717,508 —

(1,478,492) —

53.74% 0.00%

-4.59% -58.33%

3,196,000

1,717,508

(1,478,492)

53.74%

-4.59%

— 3,355,559 — — —

5,015 2,323,920 — — —

(5,015) 1,031,639 — — —

0.00% 69.26% 0.00% 0.00% 0.00%

-58.33% 10.93% -58.33% -58.33% -58.33%

Total Operating Expenses

3,355,559

2,328,935

1,026,624

69.41%

11.08%

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

23,000 — 23,000

29,749 258 30,007

6,749 258 7,007

129.34% 0.00% 130.47%

71.01% -58.33% 72.14%

Income (Loss) Before Transfers

(136,559)

(581,420)

(444,861)

425.76%

367.43%

— — —

0.00% 0.00% 0.00%

-58.33% -58.33% -58.33%

—

0.00%

-58.33%

(136,559)

(581,420)

(444,861)

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

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

2,049,143 — — — 1,467,723

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

49,987 — 1,517,710

CITY OF INDEPENDENCE, MISSOURI Budgetary Comparison Schedule Finance & Support Services For the period ended January 31, 2024

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 58.33% of Year

Percent From Budget

11,709,004 —

6,793,198 —

(4,915,806) —

58.02% 0.00%

-0.31% -58.33%

11,709,004

6,793,198

(4,915,806)

58.02%

-0.31%

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

6,037,071 170,000 4,645,103 44,350 1,257,834 —

3,252,730 122,901 3,705,691 14,171 78,782 —

2,784,341 47,099 939,412 30,179 1,179,052 —

53.88% 72.29% 79.78% 31.95% 6.26% 0.00%

-4.45% 13.96% 21.45% -26.38% -52.07% -58.33%

12,056,783

12,154,358

7,174,275

4,980,083

59.03%

0.70%

— — —

— 6,826 6,826

0.00% 0.00% 0.00%

-58.33% -58.33% -58.33%

(347,779)

(445,354)

(374,251)

71,103

84.03%

25.70%

— — —

0.00% 0.00% 0.00%

-58.33% -58.33% -58.33%

—

0.00%

-58.33%

(347,779)

(445,354)

(374,251)

71,103

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, 01/31/24

(2,040,870) 1,520 (1,956) 2,838,368 422,811

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

827,868 179,162 1,429,841

CITY OF INDEPENDENCE, MISSOURI Budgetary Comparison Schedule Debt Service - Neighborhood Improvement Districts For the period ended January 31, 2024

Actual Amounts (Budget Basis)

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

Variance with Final Budget

Percent Actual 58.33% of Year

Percent From Budget

9,289 2,000 —

10,158 3,203 —

869 1,203 —

109.36% 160.15% 0.00%

51.03% 101.82% -58.33%

11,289

13,361

2,072

118.35%

60.02%

— 14,705

131 353

(131) 14,352

0.00% 2.40%

-58.33% -55.93%

14,705

484

14,221

3.29%

-55.04%

Other Financing Uses: Transfers Out/Capital Outlay

—

0.00%

-58.33%

Total Other Financing Uses

—

0.00%

-58.33%

14,705

484

14,221

3.29%

-55.04%

(3,416)

12,877

16,293

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, 01/31/24

— — — 122,656

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

— — 122,656

CITY OF INDEPENDENCE, MISSOURI Budgetary Comparison Schedule Street Improvements Capital Project Fund For the period ended January 31, 2024

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

Actual Amounts (Budget Basis)

Variance with Final Budget

Percent Actual 58.33% of Year

Percent From Budget

— — — —

6,283 2,123 11,484 —

0.00% 0.00% 0.00% 0.00%

-58.33% -58.33% -58.33% -58.33%

—

19,890

0.00%

-58.33%

— —

36,552 — 36,552

0.00% 0.00%

-58.33% -58.33%

—

56,442

0.00%

-58.33%

— — —

— — 80,302

12 — 39,772

(12) — 40,530

0.00% 0.00% 49.53%

-58.33% -58.33% -8.80%

—

80,302

39,784

40,518

49.54%

-8.79%

Other Financing Uses: Transfers Out/Capital Outlay

—

0.00%

-58.33%

Total Other Financing Uses

—

0.00%

-58.33%

—

80,302

39,784

40,518

49.54%

-8.79%

—

(80,302)

16,658

96,960

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, 01/31/24

— — — (850,876)

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

18,581 898,992 66,697

CITY OF INDEPENDENCE, MISSOURI Budgetary Comparison Schedule Revolving Public Improvements Capital Project Fund For the period ended January 31, 2024

Actual Amounts (Budget Basis)

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

Variance with Final Budget

Percent Actual 58.33% of Year

Percent From Budget

— — —

— 405 —

0.00% 0.00% 0.00%

-58.33% -58.33% -58.33%

—

405

0.00%

-58.33%

— — —

4 — —

(4) — —

0.00% 0.00% 0.00%

-58.33% -58.33% -58.33%

—

(4)

0.00%

-58.33%

Other Financing Uses: Transfers Out/Capital Outlay

—

22,018

(22,018)

0.00%

-58.33%

Total Other Financing Uses

—

22,018

(22,018)

0.00%

-58.33%

—

22,022

(22,022)

0.00%

-58.33%

—

(21,617)

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

21,617

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, 01/31/24

— — — —

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

— — —

CITY OF INDEPENDENCE, MISSOURI Budgetary Comparison Schedule Buildings and Other Improvements Capital Project Fund For the period ended January 31, 2024

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

Actual Amounts (Budget Basis)

Variance with Final Budget

Percent Actual 58.33% of Year

Percent From Budget

— — — —

— (9,512) — —

0.00% 0.00% 0.00% 0.00%

-58.33% -58.33% -58.33% -58.33%

Total revenues

—

(9,512)

0.00%

-58.33%

Other Financing Sources: Debt Proceeds Transfers from In bond issuance Proceeds

— —

20,000,000 2,650,000 —

20,000,000 20,213 —

— (2,629,787) —

100.00% 0.76%

41.67% -57.57%

—

22,650,000

20,020,213

(2,629,787)

88.39%

30.06%

—

22,650,000

20,010,701

(2,639,299)

88.35%

30.02%

— — —

— — 22,837,726

— — 9,239,100

— — 13,598,626

0.00% 0.00% 40.46%

-58.33% -58.33% -17.87%

—

22,837,726

9,239,100

13,598,626

40.46%

-17.87%

Other Financing Uses: Transfers Out/Capital Outlay

—

0.00%

-58.33%

Total Other Financing Uses

—

0.00%

-58.33%

—

22,837,726

9,239,100

13,598,626

40.46%

-17.87%

—

(187,726)

10,771,601

10,959,327

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

(35,725)

Unassigned Fund Balance at Beginning of Year

— (10,760,900) — (25,024)

Cancellation of Prior Year Encumbrances Change in Other Fund Balance Components During the Year Year-End Investment Market Value Adjustment Ending Unassigned Fund Balance, 01/31/24

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

Total Fund Balance

— 25,024 10,760,900 10,760,900

CITY OF INDEPENDENCE, MISSOURI Budgetary Comparison Schedule Storm Drainage Capital Project Fund For the period ended January 31, 2024

Actual Amounts (Budget Basis)

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

Variance with Final Budget

Percent Actual 58.33% of Year

Percent From Budget

— — —

0.00% 0.00% 0.00%

-58.33% -58.33% -58.33%

Total revenues

—

0.00%

-58.33%

Other financing sources: Transfers from in bond issuance Proceeds

—

16,155 —

0.00% #DIV/0!

-58.33%

—

16,155

0.00%

-58.33%

—

16,155

0.00%

-58.33%

— — —

0.00% 0.00% 0.00%

-58.33% -58.33% -58.33%

—

0.00%

-58.33%

Other Financing Uses: Transfers Out/Capital Outlay

—

0.00%

-58.33%

Total Other Financing Uses

—

0.00%

-58.33%

—

0.00%

-58.33%

—

16,155

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

(16,155)

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, 01/31/24

— — —

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

— — —

CITY OF INDEPENDENCE, MISSOURI Budgetary Comparison Schedule Park Improvements Capital Project Fund For the period ended January 31, 2024

Actual Amounts (Budget Basis)

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

Variance with Final Budget

Percent Actual 58.33% of Year

Percent From Budget

— — —

— 606 —

0.00% 0.00% 0.00%

-58.33% -58.33% -58.33%

—

606

0.00%

-58.33%

— — —

6 — —

(6) — —

0.00% 0.00% 0.00%

-58.33% -58.33% -58.33%

—

(6)

0.00%

-58.33%

Other Financing Uses: Transfers Out/Capital Outlay

—

32,085

(32,085)

0.00%

-58.33%

Total Other Financing Uses

—

32,085

(32,085)

0.00%

-58.33%

—

32,091

(32,091)

0.00%

-58.33%

—

(31,485)

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

31,485

— — — —

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

— — —

CITY OF INDEPENDENCE, MISSOURI Budgetary Comparison Schedule Independence Events Center CID For the period ended January 31, 2024

Budgeted Amounts Original Amended Revenues: Sales Taxes Investment Income

Actual Amounts (Budget Basis)

Variance with Final Budget

Percent Actual 58.33% of Year

Percent From Budget

8,295,957 400,000

4,535,792 314,568

(3,760,165) (85,432)

54.67% 78.64%

-3.66% 20.31%

8,695,957

4,850,360

(3,845,597)

55.78%

-2.55%

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

90,716 — 2,160 5,650 5,536 200,000 — 50,000

75,203 122,288 17,840 — 3,464 20,965 — (50,000)

54.67% 0.00% 10.80% 100.00% 61.51% 90.51% 0.00% 0.00%

-3.66% -58.33% -47.53% 41.67% 3.18% 32.18% -58.33% -58.33%

543,822

354,062

189,760

65.11%

6.78%

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 —

33,756 1,001,566 1,620,193 —

1,141,244 3,602,527 1,592,333 —

2.87% 21.75% 50.43% 0.00%

-55.46% -36.58% -7.90% -58.33%

Total Other Financing Uses

8,991,619

2,655,515

6,336,104

29.53%

-28.80%

(839,484)

1,840,783

2,680,267

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

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

Unassigned Fund Balance at Beginning of Year

11,114,576

Cancellation of Prior Year Encumbrances Change in Other Fund Balance Components During the Year Unassigned Ending Fund Balance, 01/31/24

— — 12,955,359

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

— 5,795

Total Fund Balance

12,961,154

CITY OF INDEPENDENCE, MISSOURI Budgetary Comparison Schedule Crackerneck Creek TDD For the period ended January 31, 2024

Budgeted Amounts Original Amended Revenues: Sales taxes Investment income

Actual Amounts (Budget Basis)

Variance with Final Budget

Percent Actual 58.33% of Year

Percent From Budget

622,409 5,000

345,251 3,868

(277,158) (1,132)

55.47% 77.36%

-2.86% 19.03%

627,409

349,119

(278,290)

55.64%

-2.69%

12,448 2,500 1,250 5,650 650 — — —

6,905 — 1,250 5,650 240 — — —

5,543 2,500 — — 410 — — —

55.47% 0.00% 100.00% 100.00% 36.92% 0.00% 0.00% 0.00%

-2.86% -58.33% 41.67% 41.67% -21.41% -58.33% -58.33% -58.33%

22,498

14,045

8,453

62.43%

4.10%

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

311,204 315,000

172,621 87,000

138,583 228,000

55.47% 27.62%

-2.86% -30.71%

Total other financing uses

626,204

259,621

366,583

41.46%

-16.87%

1,231,115

75,453

(1,155,662)

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, 01/31/24

— (432) 113,776

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

— — 8,293 122,069

CITY OF INDEPENDENCE, MISSOURI Budgetary Comparison Schedule Tax Increment Financing Summary For the Period Ended January 31, 2024

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 58.33% of Year

Percent From Budget

— — —

10,020,042 316,436 651,922

9,988,308 159,538 767,964

0.00% 0.00% 0.00%

-58.33% -58.33% -58.33%

—

10,988,400

10,915,810

0.00%

-58.33%

— —

120,756 — 120,756

0.00% 0.00%

-58.33% -58.33%

—

11,109,156

11,036,566

0.00%

-58.33%

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

—

1,260,565

(1,259,318)

0.00%

-58.33%

6,585,000 4,161,150 —

879,161 3,074,559 —

5,705,839 1,086,591 —

13.35% 73.89% 0.00%

-44.98% 15.56% -58.33%

Total Expenditures

10,746,150

5,214,285

5,533,112

48.52%

-9.81%

— — — —

— — — 33,756

— — — (33,756)

0.00% 0.00% 0.00% 0.00%

-58.33% -58.33% -58.33% -58.33%

—

33,756

(33,756)

0.00%

-58.33%

10,746,150

5,248,041

5,499,356

48.84%

-9.49%

(10,746,150)

5,861,115

16,607,265

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, 01/31/24

— — — 20,232,188

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

— — 10,360,270 30,592,458

CITY OF INDEPENDENCE, MISSOURI Budgetary Comparison Schedule Santa Fe TIF For the Period Ended January 31, 2024

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 58.33% of Year

Percent From Budget

— — —

47,400 594 54,184

0.00% 0.00% 0.00%

-58.33% -58.33% -58.33%

—

102,178

0.00%

-58.33%

— —

0.00% 0.00%

-58.33% -58.33%

—

102,178

0.00%

-58.33%

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

—

(1)

0.00%

-58.33%

215,000 314,000 —

105,000 159,473 —

110,000 154,527 —

48.84% 50.79% 0.00%

-9.49% -7.54% -58.33%

Total Expenditures

529,000

264,474

264,526

50.00%

-8.33%

— — — —

0.00% 0.00% 0.00% 0.00%

-58.33% -58.33% -58.33% -58.33%

—

0.00%

-58.33%

529,000

264,474

264,526

50.00%

-8.33%

(529,000)

(162,296)

366,704

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

Unassigned Fund Balance at Beginning of Year

11,698

Cancellation of Prior Year Encumbrances Change in Other Fund Balance Components During the Year Year-End Investment Market Value Adjustment Unassigned Ending Fund Balance, 01/31/24

— — — (150,598)

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

— — 500,909 350,311

CITY OF INDEPENDENCE, MISSOURI Budgetary Comparison Schedule Eastland TIF For the Period Ended January 31, 2024

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

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

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

Actual Amounts (Budget Basis)

Variance with Final Budget

Percent Actual 58.33% of Year

Percent From Budget

— — —

— — 3,484

0.00% 0.00% 0.00%

-58.33% -58.33% -58.33%

—

3,484

0.00%

-58.33%

— —

0.00% 0.00%

-58.33% -58.33%

—

3,484

0.00%

-58.33%

—

0.00%

-58.33%

— — —

0.00% 0.00% 0.00%

-58.33% -58.33% -58.33%

—

0.00%

-58.33%

— — — —

0.00% 0.00% 0.00% 0.00%

-58.33% -58.33% -58.33% -58.33%

—

0.00%

-58.33%

—

0.00%

-58.33%

—

3,484

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, 01/31/24

— — — 34,679

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

— — — 34,679

CITY OF INDEPENDENCE, MISSOURI Budgetary Comparison Schedule North Independence TIF For the Period Ended January 31, 2024

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 58.33% of Year

Percent From Budget

— — —

0.00% 0.00% 0.00%

-58.33% -58.33% -58.33%

—

0.00%

-58.33%

—

0.00%

-58.33%

— — —

— 621 —

— (621) —

0.00% 0.00% 0.00%

-58.33% -58.33% -58.33%

—

621

(621)

0.00%

-58.33%

— — — — — — —

— — — — — — 621

— — — — — — (621)

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

-58.33% -58.33% -58.33% -58.33% -58.33% -58.33% -58.33%

—

(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, 01/31/24

—

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 January 31, 2024

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 58.33% of Year

Percent From Budget

— — —

1,248,835 78,703 710,296

0.00% 0.00% 0.00%

-58.33% -58.33% -58.33%

—

2,037,834

0.00%

-58.33%

— —

87,000 — 87,000

0.00% 0.00%

-58.33% -58.33%

—

2,124,834

0.00%

-58.33%

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

—

6,675

(6,675)

0.00%

-58.33%

3,900,000 3,183,950 —

— 1,591,956 —

3,900,000 1,591,994 —

0.00% 50.00% 0.00%

-58.33% -8.33% -58.33%

Total Expenditures

7,083,950

1,598,631

5,485,319

22.57%

-35.76%

— — — —

0.00% 0.00% 0.00% 0.00%

-58.33% -58.33% -58.33% -58.33%

—

0.00%

-58.33%

7,083,950

1,598,631

5,485,319

22.57%

-35.76%

(7,083,950)

526,203

7,610,153

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, 01/31/24

— — — 5,019,811

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

— — 6,426,875 11,446,686

CITY OF INDEPENDENCE, MISSOURI Budgetary Comparison Schedule Old Landfill TIF For the Period Ended January 31, 2024

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 58.33% of Year

Percent From Budget

— — —

771,252 2,861 —

0.00% 0.00% 0.00%

-58.33% -58.33% -58.33%

—

774,113

0.00%

-58.33%

—

(23)

0.00%

-58.33%

— — —

45,642 642,358 —

(45,642) (642,358) —

0.00% 0.00% 0.00%

-58.33% -58.33% -58.33%

—

688,023

(688,023)

0.00%

-58.33%

— — — —

0.00% 0.00% 0.00% 0.00%

-58.33% -58.33% -58.33% -58.33%

—

0.00%

-58.33%

—

688,023

(688,023)

0.00%

-58.33%

—

86,090

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, 01/31/24

91,419

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

— — — 91,419

CITY OF INDEPENDENCE, MISSOURI Budgetary Comparison Schedule Trinity TIF For the Period Ended January 31, 2024

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 58.33% of Year

Percent From Budget

— — —

552,699 893 —

0.00% 0.00% 0.00%

-58.33% -58.33% -58.33%

—

553,592

0.00%

-58.33%

— —

26,855 — 26,855

0.00% 0.00%

-58.33% -58.33%

—

580,447

0.00%

-58.33%

—

(8)

0.00%

-58.33%

— — —

421,147 27,353 —

(421,147) (27,353) —

0.00% 0.00% 0.00%

-58.33% -58.33% -58.33%

—

448,508

(448,508)

0.00%

-58.33%

— — — —

— — — 26,855

— — — (26,855)

0.00% 0.00% 0.00% 0.00%

-58.33% -58.33% -58.33% -58.33%

—

26,855

(26,855)

0.00%

-58.33%

—

475,363

(475,363)

0.00%

-58.33%

—

105,084

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, 01/31/24

162,805

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

— — — 162,805

CITY OF INDEPENDENCE, MISSOURI Budgetary Comparison Schedule HCA TIF For the Period Ended January 31, 2024

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 58.33% of Year

Percent From Budget

— — —

4,227,348 30,906 —

0.00% 0.00% 0.00%

-58.33% -58.33% -58.33%

—

4,258,254

0.00%

-58.33%

— —

6,901 — 6,901

0.00% 0.00%

-58.33% -58.33%

—

4,265,155

0.00%

-58.33%

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

—

1,110,150

(1,110,150)

0.00%

-58.33%

2,470,000 663,200 —

— 331,600 —

2,470,000 331,600 —

0.00% 50.00% 0.00%

-58.33% -8.33% -58.33%

Total Expenditures

3,133,200

1,441,750

1,691,450

46.02%

-12.31%

— — — —

— — — 6,901

— — — (6,901)

0.00% 0.00% 0.00% 0.00%

-58.33% -58.33% -58.33% -58.33%

—

6,901

(6,901)

0.00%

-58.33%

3,133,200

1,448,651

1,684,549

46.24%

-12.09%

(3,133,200)

2,816,504

5,949,704

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, 01/31/24

— — — 3,959,376

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

— — 3,432,486 7,391,862

CITY OF INDEPENDENCE, MISSOURI Budgetary Comparison Schedule Cinema East TIF For the Period Ended January 31, 2024

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 58.33% of Year

Percent From Budget

— — —

226,200 410 —

0.00% 0.00% 0.00%

-58.33% -58.33% -58.33%

—

226,610

0.00%

-58.33%

—

(4)

0.00%

-58.33%

— — —

105,963 121,787 —

(105,963) (121,787) —

0.00% 0.00% 0.00%

-58.33% -58.33% -58.33%

—

227,754

(227,754)

0.00%

-58.33%

— — — —

0.00% 0.00% 0.00% 0.00%

-58.33% -58.33% -58.33% -58.33%

—

0.00%

-58.33%

—

227,754

(227,754)

0.00%

-58.33%

—

(1,144)

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, 01/31/24

— — — 45,230

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

— — — 45,230

CITY OF INDEPENDENCE, MISSOURI Budgetary Comparison Schedule 23rd & Noland Project 1 TIF For the Period Ended January 31, 2024

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 58.33% of Year

Percent From Budget

— — —

0.00% 0.00% 0.00%

-58.33% -58.33% -58.33%

—

0.00%

-58.33%

—

0.00%

-58.33%

— — —

0.00% 0.00% 0.00%

-58.33% -58.33% -58.33%

—

0.00%

-58.33%

— — — —

0.00% 0.00% 0.00% 0.00%

-58.33% -58.33% -58.33% -58.33%

—

0.00%

-58.33%

—

0.00%

-58.33%

—

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, 01/31/24

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 January 31, 2024

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 58.33% of Year

Percent From Budget

— — —

14,376 43 —

0.00% 0.00% 0.00%

-58.33% -58.33% -58.33%

—

14,419

0.00%

-58.33%

—

0.00%

-58.33%

— — —

2,500 — —

(2,500) — —

0.00% 0.00% 0.00%

-58.33% -58.33% -58.33%

—

2,500

(2,500)

0.00%

-58.33%

— — — —

0.00% 0.00% 0.00% 0.00%

-58.33% -58.33% -58.33% -58.33%

—

0.00%

-58.33%

—

2,500

(2,500)

0.00%

-58.33%

—

11,919

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, 01/31/24

— — — 10,524

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

— — — 10,524

CITY OF INDEPENDENCE, MISSOURI Budgetary Comparison Schedule 23rd & Noland Project 3 TIF For the Period Ended January 31, 2024

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 58.33% of Year

Percent From Budget

— — —

29,626 231 —

0.00% 0.00% 0.00%

-58.33% -58.33% -58.33%

—

29,857

0.00%

-58.33%

—

(2)

0.00%

-58.33%

— — —

0.00% 0.00% 0.00%

-58.33% -58.33% -58.33%

—

(2)

0.00%

-58.33%

— — — —

0.00% 0.00% 0.00% 0.00%

-58.33% -58.33% -58.33% -58.33%

—

0.00%

-58.33%

—

(2)

0.00%

-58.33%

—

29,855

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, 01/31/24

— — — 39,345

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

— — — 39,345

CITY OF INDEPENDENCE, MISSOURI Budgetary Comparison Schedule 23rd & Noland Project 4 TIF For the Period Ended January 31, 2024

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 58.33% of Year

Percent From Budget

— — —

383,979 4,508 —

0.00% 0.00% 0.00%

-58.33% -58.33% -58.33%

—

388,487

0.00%

-58.33%

—

(37)

0.00%

-58.33%

— — —

0.00% 0.00% 0.00%

-58.33% -58.33% -58.33%

—

(37)

0.00%

-58.33%

— — — —

0.00% 0.00% 0.00% 0.00%

-58.33% -58.33% -58.33% -58.33%

—

0.00%

-58.33%

—

(37)

0.00%

-58.33%

—

388,450

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, 01/31/24

— — — 483,566

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

— — — 483,566

CITY OF INDEPENDENCE, MISSOURI Budgetary Comparison Schedule Independence Square TIF For the Period Ended January 31, 2024

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 58.33% of Year

Percent From Budget

— — —

367,493 27,347 —

0.00% 0.00% 0.00%

-58.33% -58.33% -58.33%

—

394,840

0.00%

-58.33%

—

141,706

(141,706)

0.00%

-58.33%

— — —

0.00% 0.00% 0.00%

-58.33% -58.33% -58.33%

—

141,706

(141,706)

0.00%

-58.33%

— — — —

0.00% 0.00% 0.00% 0.00%

-58.33% -58.33% -58.33% -58.33%

—

0.00%

-58.33%

—

141,706

(141,706)

0.00%

-58.33%

—

253,134

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, 01/31/24

— — — 1,227,020

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

— — — 1,227,020

CITY OF INDEPENDENCE, MISSOURI Budgetary Comparison Schedule I-70 & Little Blue Parkway Project 1 TIF For the Period Ended January 31, 2024

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 58.33% of Year

Percent From Budget

— — —

1,554,406 10,301 —

0.00% 0.00% 0.00%

-58.33% -58.33% -58.33%

—

1,564,707

0.00%

-58.33%

—

(84)

0.00%

-58.33%

— — —

103,269 — —

(103,269) — —

0.00% 0.00% 0.00%

-58.33% -58.33% -58.33%

—

103,353

(103,353)

0.00%

-58.33%

— — — —

0.00% 0.00% 0.00% 0.00%

-58.33% -58.33% -58.33% -58.33%

—

0.00%

-58.33%

—

103,353

(103,353)

0.00%

-58.33%

—

1,461,354

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, 01/31/24

— — — 2,014,388

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

— — — 2,014,388

CITY OF INDEPENDENCE, MISSOURI Budgetary Comparison Schedule I-70 & Little Blue Parkway Project 3 TIF For the Period Ended January 31, 2024

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 58.33% of Year

Percent From Budget

— — —

283,109 2,159 —

0.00% 0.00% 0.00%

-58.33% -58.33% -58.33%

—

285,268

0.00%

-58.33%

—

(17)

0.00%

-58.33%

— — —

8,551 — —

(8,551) — —

0.00% 0.00% 0.00%

-58.33% -58.33% -58.33%

—

8,568

(8,568)

0.00%

-58.33%

— — — —

0.00% 0.00% 0.00% 0.00%

-58.33% -58.33% -58.33% -58.33%

—

0.00%

-58.33%

—

8,568

(8,568)

0.00%

-58.33%

—

276,700

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, 01/31/24

— — — 292,638

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

— — — 292,638

CITY OF INDEPENDENCE, MISSOURI Budgetary Comparison Schedule Marketplace Project 1 TIF For the Period Ended January 31, 2024

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 58.33% of Year

Percent From Budget

— — —

130,609 258 —

0.00% 0.00% 0.00%

-58.33% -58.33% -58.33%

—

130,867

0.00%

-58.33%

—

(3)

0.00%

-58.33%

— — —

49,244 109,256 —

(49,244) (109,256) —

0.00% 0.00% 0.00%

-58.33% -58.33% -58.33%

—

158,503

(158,503)

0.00%

-58.33%

— — — —

0.00% 0.00% 0.00% 0.00%

-58.33% -58.33% -58.33% -58.33%

—

0.00%

-58.33%

—

158,503

(158,503)

0.00%

-58.33%

—

(27,636)

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, 01/31/24

— — — 29,927

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

— — — 29,927

CITY OF INDEPENDENCE, MISSOURI Budgetary Comparison Schedule Marketplace Project 2 TIF For the Period Ended January 31, 2024

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 58.33% of Year

Percent From Budget

— — —

150,976 324 —

0.00% 0.00% 0.00%

-58.33% -58.33% -58.33%

—

151,300

0.00%

-58.33%

—

608

(608)

0.00%

-58.33%

— — —

37,845 90,155 —

(37,845) (90,155) —

0.00% 0.00% 0.00%

-58.33% -58.33% -58.33%

—

128,608

(128,608)

0.00%

-58.33%

— — — —

0.00% 0.00% 0.00% 0.00%

-58.33% -58.33% -58.33% -58.33%

—

0.00%

-58.33%

—

128,608

(128,608)

0.00%

-58.33%

—

22,692

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, 01/31/24

— — — 57,204

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

— — — 57,204

CITY OF INDEPENDENCE, MISSOURI Budgetary Comparison Schedule Hub Drive TIF For the Period Ended January 31, 2024

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 58.33% of Year

Percent From Budget

— — —

31,734 — —

0.00% 0.00% 0.00%

-58.33% -58.33% -58.33%

—

31,734

0.00%

-58.33%

—

0.00%

-58.33%

— — —

0.00% 0.00% 0.00%

-58.33% -58.33% -58.33%

—

0.00%

-58.33%

— — — —

0.00% 0.00% 0.00% 0.00%

-58.33% -58.33% -58.33% -58.33%

—

0.00%

-58.33%

—

0.00%

-58.33%

—

31,734

Unassigned Fund Balance at Beginning of Year

—

Cancellation of Prior Year Encumbrances Change in Other Fund Balance Components During the Year Year-End Investment Market Value Adjustment Unassigned Ending Fund Balance, 01/31/24

— — — 31,734

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

— — — 31,734

CITY OF INDEPENDENCE, MISSOURI Budgetary Comparison Schedule TIF Supplemental Appropriation Fund For the Period Ended January 31, 2024

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

Variance with Final Budget

Percent Actual 58.33% of Year

Percent From Budget

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

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

Actual Amounts (Budget Basis)

— — — — — — —

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

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

-58.33% -58.33% -58.33% -58.33% -58.33% -58.33% -58.33%

— — — — — — — — —

173,347 104,639 16,016 1,387,222 11,328 705 13,748 156,898 (116,042)

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

-58.33% -58.33% -58.33% -58.33% -58.33% -58.33% -58.33% -58.33% -58.33%

—

2,050,065

0.00%

-58.33%

— —

0.00% 0.00%

-58.33% -58.33%

—

2,050,065

0.00%

-58.33%

—

1,247

(1,247)

0.00%

-58.33%

— — —

0.00% 0.00% 0.00%

-58.33% -58.33% -58.33%

—

1,247

(1,247)

0.00%

-58.33%

— — — — — — — —

— — — — — — — 1,247

— — — — — — — (1,247)

0.00% 0.00% 0.00% 0.00%

-58.33% -58.33% -58.33% -58.33%

0.00%

-58.33%

0.00%

-58.33%

—

2,048,818

Unassigned Fund Balance at Beginning of Year

6,843,411

Cancellation of Prior Year Encumbrances Change in Other Fund Balance Components During the Year Year-End Investment Market Value Adjustment Unassigned Ending Fund Balance, 01/31/24

— — — 8,892,229

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

— — — 8,892,229