2024 Approved Budget Document

FY 2023-24 ADOPTED BUDGET 51 Fund Summaries and Schedules Fund Descriptions For accounting purposes, a local unit of government is not treated as a single, integrated entity. Instead, a government is viewed as a collection of smaller, separate entities known as “funds”. The Government Accounting Standards Board (GASB) Codification of Governmental and Accounting and Financial Reporting Standard, Section 1300, defines a fund as: A fiscal and accountability entity with a self-balancing set of accounts recording cash and other financial resources, together with all related liabilities and residual equities or balances, and changes therein, which are segregated for the purpose of carrying on specific activities or attaining certain objectives in accordance with special regulations, or limitations. All the funds used by a government must be classified into one of seven fund types. Four of these fund types are used to account for a local government’s “governmental-type” activities and are known as “governmental funds”. Two of these fund types are used to account for a government’s “businesstype” activities and are known as “proprietary funds”. Finally, the seventh fund type is reserved for a government’s “fiduciary activities”. Below is a more detailed explanation of the city’s funds: General Fund (002) is used to account for all financial resources necessary to carry out basic governmental activities of the city that are not accounted for in another fund. The General Fund supports essential city services, including police, fire, municipal services, and administration. Special Revenue Funds are used to account for specific revenues that are legally restricted to expenditures for specified purposes. Street Improvements Sales Tax (011) - Voters approved a one-half of one cent sales tax for streets, bridges and safety improvements. Additional revenues from the Proposition "P" waterfall provision are accounted for here. Park Improvements Sales Tax (012) - The Park Improvements Sales Tax Fund has been setup to account for the one-quarter cent sales tax identified for parks and recreation. Additional revenues from the Proposition "P" waterfall provision are accounted for here. Storm Water Sales Tax (013) - The Storm Water Sales Tax Fund has been set up to account for the one-quarter cent sales tax identified for storm water system improvements. Additional revenues from the Proposition "P" waterfall provision are accounted for here. Police Public Safety Sales Tax (016) - The voters approved a Capital Improvements for Police Sales Tax in April 2016 at the rate of one-eighth cent of the receipts from the sale at retail of all tangible personal property or taxable services at retail for a period of January 2017 through December 31, 2028. The Police (Capital) Sales Tax Fund has been set-up to account for the one-eighth cent capital improvements sales tax identified for police equipment. Additional revenues from the Proposition "P" waterfall provision are accounted for here.

CITY OF INDEPENDENCE 52 Fire Public Safety Sales Tax (017) - The voters approved a one-half cent Fire Sales Tax in November 2021 until repealed by voters to replace the current rate of one-eighth cent of the receipts from the sale at retail of all tangible personal property or taxable services at retail for a period of January 2017 through December 31, 2028. The Fire Public Safety Sales Tax Fund has been set-up to account for the one-half cent for improvements including replacing and maintaining fire stations, apparatus, and lifesaving equipment. Sales tax funds can also be used to hire additional firefighters, administration, and personnel to improve department training needs. Additional revenues from the Proposition "P" waterfall provision are accounted for here. Animal Shelter Use Tax (010) - Voters approved Proposition "P", a use tax on goods delivered to Independence addresses in 2019. The rate of the use is the same rate as the total City's retail sales. The first $1.5 million (adjusted for inflation annually) will be split equally between a fund for Animal Services and a fund for hiring up to 30 new police officers. The next $1.5 million of use taxes in the fiscal year are applied 100% towards hiring of police officers ($3 million total before inflation increase). Use taxes collected over the amounts identified in the special use taxes will then be receipted into any fund that has a sales tax prorated on its share of sales taxes. Police Use Tax (018) - Voters approved in November 2021 to increase the Proposition "P" use tax to expand the use of funds for new and current Police Department personnel and equipment and to increase the total before inflation increase from $3 million to $4 million and does not change the first $1.5 million split between Animal Services and Police Department. Originally, Voters approved Proposition "P", a use tax on goods delivered to Independence addresses in 2019. The rate of the use is the same rate as the total City's retail sales. The first $1.5 million (adjusted for inflation annually) will be split equally between a fund for Animal Services and a fund for hiring up to 30 new police officers. The next $1.5 million of use taxes in the fiscal year are applied 100% towards hiring of police officers ($3 million total before inflation increase). Use taxes collected over the amounts identified in the special use taxes will then be receipted into any fund that has a sales tax prorated on its share of sales taxes. Health & Animal Levy (005) - Funded by the Health & Recreation tax levy collected against real estate within the city of Independence. The purpose of the levy is for Health and Parks and Recreation purposes. This levy is split between the Health & Animal Levy Special Fund and a Parks Health & Recreation Levy Fund. Parks Health & Recreation Levy (007) - Funded by the Health & Recreation tax levy collected against real estate within the city of Independence. The purpose of the levy is for Health and Parks and Recreation purposes. This levy is split between the Health & Animal Levy Special Fund and a Parks Health & Recreation Levy Fund. Tourism (004) - The Tourism Sales Tax Fund is supported by both admission fees to the National Frontier Trails Museum and a 6.5% Transient Guest Tax. The 6.5% Transient Guest Tax is to be paid on the gross daily rent due from or paid by transient guests of all hotels and motels, bed and breakfast inns and campgrounds.

FY 2023-24 ADOPTED BUDGET 53 Com. Dev. Block Grant (008) - accounts for the federally funded Community Development Block Grant Act program. HOME (009) - accounts for the federally funded home program. Grants (015) - accounts for other grants, including Police, Fire, and Health department grants. Enterprise / Utility Funds are used to account for operations that are financed and operated similar to a private business where the intent is that the cost of providing services to the public is financed primarily through user charges. Power & Light (020) - operations of the city's power and light utilities. Water (040) - operations of the city's potable water utility. Sanitary Sewer (030) - operations of the city's sanitary sewer utility. Internal Service Funds are used to account for operations internal to the city where the intent is that the cost of providing services to the city department is financed primarily through department user charges. Central Garage (090) - Vehicle maintenance and operations of citywide fleet, including gas and oil charges. Staywell Health Care (091) - Activities related to the city's' self-insured health care plan. Workers' Compensation (092) - Management of workers’ compensation insurance and claims. Risk Management (093) - Management of city liability insurance and claims. Enterprise Resource Planning (ERP) changed to Finance Internal Service (095) - Management of Finance and Administration for the costs associated with providing services citywide including budget, accounting, human resources and technology services. All funds in the operating budget book are appropriated by City Council via budget adoption.

CITY OF INDEPENDENCE 54 Fund and Depart ment R elationships Fund and Department Relationships Fund City Manager Community Development Finance & Admin. Fire Health & Animal Services Mayor & City Council Municipal Court Parks | Rec. | Tourism Police Power and Light Municipal Services Water General Fund (002) x x x x x x x x Street Improvements Sales Tax (011) x Park Improvements Sales Tax (012) x Storm Water Sales Tax (013) x Police Public Safety Sales Tax (016) x Fire Public Safety Sales Tax (017) x Animal Shelter Use Tax (010) x Police Use Tax (018) x Health & Animal Levy (005) x Parks Health & Recreation Levy (007) x Tourism (004) x Com. Dev. Block Grant (008) x HOME (009) x Grants (015) x x x x x x Central Garage (090) * x Staywell Health Care (091) * x Workers' Compensation (092) * x Risk Management (093) * x Enterprise Resource Planning (095) * x Power & Light (020) x Water (040) x Sanitary Sewer (030) x

FY 2023-24 ADOPTED BUDGET 55 Sche dule 1 All Funds by Expense Category Schedule 1 All Funds by Expense Category All Funds(1) FY 2021-22 FY 2022-23 FY 2022-23 FY 2023-24 Category Actual Expenditures Adopted Budget Estimated Expenditures Proposed Budget Salaries $118,421,507 $121,918,070 $114,216,523 $125,922,617 Retiree Health Insurance 5,767,449 5,911,000 5,041,740 5,744,940 Operating Expenses 131,740,867 141,442,565 154,256,158 157,475,736 Equipment 4,976,161 8,248,958 5,638,038 11,356,716 Total - Operating $260,905,984 $277,520,594 $279,152,459 $300,500,009 Capital Improvements 27,580,342 24,903,836 38,267,885 56,595,746 Debt Service 17,539,886 18,707,887 19,310,903 19,471,198 Transfers Out 17,920,570 15,956,700 18,316,207 17,951,770 Contingency 886 150,000 - 514,005 Total $323,947,668 $337,239,016 $355,047,455 $395,032,728 General Fund FY 2021-22 FY 2022-23 FY 2022-23 FY 2023-24 Category Actual Expenditures Adopted Budget Estimated Expenditures Proposed Budget Salaries $64,605,951 $59,707,717 $59,138,104 $59,846,703 Retiree Health Insurance 3,515,168 3,499,000 3,401,911 3,405,903 Operating Expenses 9,594,885 10,864,297 10,358,631 13,702,931 Equipment 384,129 56,723 130,930 217,271 Total - Operating $78,100,133 $74,127,737 $73,029,576 $77,172,808 Capital Improvements - - 165,150 - Debt Service 339,276 165,400 - 165,400 Transfers Out 883,286 10,000 165,000 360,000 Contingency - - - 364,005 Total $79,322,695 $74,303,137 $73,359,726 $78,062,213 Special Revenue Funds FY 2021-22 FY 2022-23 FY 2022-23 FY 2023-24 Category Actual Expenditures Adopted Budget Estimated Expenditures Adopted Budget Salaries $11,890,707 $17,037,657 $14,901,746 $18,637,424 Retiree Health Insurance 193,279 240,000 199,738 165,000 Operating Expenses 10,240,305 10,566,743 10,745,056 $14,129,145 Equipment 3,710,562 5,064,510 3,891,000 $8,335,605 Total - Operating $26,034,853 $32,908,910 $29,737,540 $41,267,173 Capital Improvements 25,109,272 10,048,836 10,858,366 27,468,746 Debt Service 203,225 1,880,600 1,880,521 1,883,782 Transfers Out 460,765 5,700 - - Total $51,808,115 $44,844,046 $42,476,427 $70,619,701

CITY OF INDEPENDENCE 56 Enterprise Funds FY 2021-22 FY 2022-23 FY 2022-23 FY 2023-24 Category Actual Expenditures Adopted Budget Estimated Expenditures Proposed Budget Salaries $41,924,849 $45,172,696 $40,176,673 $47,438,490 Retiree Health Insurance 2,059,003 2,172,000 1,440,091 2,174,037 Operating Expenses 111,905,677 120,011,525 133,152,471 129,643,661 Equipment 881,469 3,127,725 1,616,108 2,803,840 Total - Operating $156,770,998 $170,483,946 $176,385,342 $182,060,028 Capital Improvements 2,471,070 14,855,000 27,244,370 29,127,000 Debt Service 16,997,385 16,661,966 17,430,382 17,422,016 Contingencies 886 150,000 - 150,000 Transfers Out 16,576,519 15,941,000 18,151,207 17,591,770 Total $192,816,858 $218,091,912 $239,211,302 $246,350,814 Internal Service Funds(2) (3) FY 2021-22 FY 2022-23 FY 2022-23 FY 2023-24 Category Actual Expenditures Adopted Budget Estimated Expenditures Proposed Budget Salaries $2,975,524 $6,997,439 $5,725,312 $7,537,452 Retiree Health Insurance 44,854 320,000 163,178 222,000 Operating Expenses 31,557,933 36,236,960 33,952,056 39,310,526 Equipment 38,852 150,500 306,100 1,259,834 Total - Operating $34,617,162 $43,704,899 $40,146,646 $48,329,812 Capital Improvements - - - - Debt Service - - - - Transfers Out - - - - Total $34,617,162 $43,704,899 $40,146,646 $48,329,812 Notes: (1) In the All Funds Summary, the totals for Internal Service Funds expense have already been included in the operating expenses for GF, Special Revenues, and Enterprise Funds as they are charged out during course of the year for internal services provided to other departments/funds. (2) The Internal Service Funds Summary is shown for informational purposes, the total amount is in the operating expenses for each fund. The All Funds Summary is the total of the General Fund, Special Revenue Funds, and Enterprise Funds. (3) Finance and Administration was moved to an Internal Service Fund in FY 2022-23.

FY 2023-24 ADOPTED BUDGET 57 Sche dule 2 Expenditures by De partment Schedule 2 Expenditures by Department All Funds (1) FY 2021-22 FY 2022-23 FY 2022-23 FY 2023-24 Department Actual Expenditures Adopted Budget Estimated Expenditures Adopted Budget City Manager $1,097,060 $1,101,987 $1,154,186 $1,292,479 Community Development 6,780,556 7,592,786 $7,194,931 8,884,539 Debt Service 339,274 - - - Finance & Administration 6,662,189 613,311 853,635 1,006,523 Fire 28,128,852 30,706,583 29,546,732 34,743,729 Health & Animal Services 2,714,537 3,013,858 2,692,504 4,179,642 Mayor & City Council 1,522,090 953,306 1,231,176 1,196,482 Municipal Court 1,101,580 1,687,121 1,570,200 1,579,595 Non-Departmental 404,784 233,888 165,000 724,005 Parks|Recreation|Tourism 7,938,401 11,655,927 10,997,687 11,781,774 Police 39,139,200 41,314,064 40,778,451 45,165,159 Power and Light 136,424,173 140,450,668 170,855,366 161,700,582 Municipal Services 64,238,199 56,477,741 54,344,537 79,442,848 Water 27,456,773 41,437,855 33,663,048 43,335,373 Total $323,947,668 $337,239,094 $355,047,455 $395,032,728 General Fund FY 2021-22 FY 2022-23 FY 2022-23 FY 2023-24 Category Actual Expenditures Adopted Budget Estimated Expenditures Proposed Budget City Manager $1,097,060 $1,101,987 $1,154,186 $1,292,479 Community Development $3,875,305 $5,387,456 $4,750,597 $5,980,795 Debt Service 339,274 - - - Finance & Administration $6,633,791 $585,419 $826,090 $905,643 Fire $25,444,298 $23,811,497 $25,076,091 $24,404,130 Health & Animal Services $2,941 $0 $0 $0 Mayor & City Council 1,522,090 953,306 1,231,176 1,196,482 Municipal Court 1,101,580 1,687,121 1,570,200 1,579,595 Non-Departmental $404,784 $233,888 $165,000 $724,005 Parks|Recreation|Tourism $212,352 $296,239 $206,470 $231,407 Police $33,182,370 $34,273,528 $32,980,137 $35,397,004 Municipal Services $5,506,850 $5,972,696 $5,399,779 $6,350,672 Total $79,322,695 $74,303,137 $73,359,726 $78,062,213

CITY OF INDEPENDENCE 58 Special Revenue Funds FY 2021-22 FY 2022-23 FY 2022-23 FY 2023-24 Category Actual Expenditures Adopted Budget Estimated Expenditures Proposed Budget Community Development 2,905,251 2,205,330 2,444,334 2,903,743 Finance & Administration 28,398 27,892 27,546 100,880 Fire 2,684,554 6,895,086 4,470,641 10,339,599 Health & Animal Services 2,711,595 3,013,858 2,692,504 4,179,642 Parks|Recreation|Tourism 7,726,049 11,359,688 10,791,217 11,550,367 Police 5,956,830 7,040,536 7,798,314 9,768,155 Municipal Services 29,795,437 14,301,656 14,251,871 31,777,315 Total $51,808,115 $44,844,046 $42,476,427 $70,619,701 Enterprise Funds FY 2021-22 FY 2022-23 FY 2022-23 FY 2023-24 Category Actual Expenditures Adopted Budget Estimated Expenditures Proposed Budget Power & Light $136,424,173 $140,450,668 $170,855,366 $161,700,582 Water 27,456,773 41,437,855 33,663,048 43,335,373 Sanitary Sewer 28,935,912 36,203,389 34,692,887 41,314,860 Total $192,816,858 $218,091,910 $239,211,302 $246,350,814 (3) Finance and Administration was moved to an Internal Service Fund in FY 2022-23, therefore most expenses are spread in the operating expenditures of all other departments.

FY 2023-24 ADOPTED BUDGET 59 Sche dule 3 Expenditures by Fund and Fund Type Schedule 3 Expenditures by Fund and Fund Type All Funds FY 2021-22 FY 2022-23 FY 2022-23 FY 2023-24 Fund Type Actual Expenditures Adopted Budget Estimated Expenditures Adopted Budget Governmental Funds $122,970,588 $114,401,223 $114,919,961 $148,681,914 Enterprise Funds 192,816,858 222,953,130 239,211,302 246,350,814 Total $315,787,446 $337,354,353 $354,131,264 $395,032,728 Governmental Funds FY 2021-22 FY 2022-23 FY 2022-23 FY 2023-24 Fund Actual Expenditures Adopted Budget Estimated Expenditures Proposed Budget General Fund (002) $79,322,695 $74,303,137 $73,251,729 $78,062,213 Street Improvements Sales Tax (011) 14,135,392 9,566,065 10,307,208 $24,928,365 Park Improvements Sales Tax (012) 4,498,822 6,096,261 5,671,327 7,140,818 Storm Water Sales Tax (013) 5,331,192 4,735,539 3,136,468 6,848,950 Police Public Safety Sales Tax (016) 2,446,698 2,371,100 2,272,063 4,817,622 Fire Protection Sales Tax (017) 2,515,759 6,895,086 4,377,169 10,264,971 Animal Shelter Use Tax (010) 704,376 769,213 667,272 886,000 Police Use Tax (018) 2,082,710 4,029,166 3,720,539 4,231,251 Health & Animal Levy (005) 1,606,764 1,779,148 1,548,956 1,803,520 Parks Health & Recreation Levy (007) 1,920,007 2,554,180 2,497,814 1,583,850 Tourism (004) 1,469,519 2,709,247 2,616,731 $2,743,265 Com. Dev. Block Grant (008) 3,232,193 800,000 809,078 850,703 HOME (009) 207,275 465,330 498,378 542,266 Grants (015) 3,497,185 2,073,659 3,545,228 3,963,121 Marijuana Sales Tax (065) - - - 15,000 Total $122,970,588 $119,147,131 $114,919,961 $148,681,914 Enterprise Funds FY 2021-22 FY 2022-23 FY 2022-23 FY 2023-24 Fund Actual Expenditures Adopted Budget Estimated Expenditures Proposed Budget Power & Light (020) $136,424,173 $140,450,668 $170,855,366 $161,700,582 Water (040) 27,456,773 41,437,855 33,663,048 43,335,373 Sanitary Sewer (030) 28,935,912 36,203,389 34,692,887 41,314,860 Total $192,816,858 $218,091,911 $239,211,302 $246,350,814

CITY OF INDEPENDENCE 60 Sche dule 4 Revenue by Fund and Fund Type Schedule 4 Revenue by Fund and Fund Type All Funds FY 2021-22 FY 2022-23 FY 2022-23 FY 2023-24 Fund Type Actual Revenue Adopted Budget Estimated Revenue Adopted Budget Governmental Funds $125,621,263 $114,564,222 $127,300,941 $148,445,792 Enterprise Funds 216,008,615 210,449,269 237,593,786 221,090,538 Total $341,629,877 $325,013,491 $364,894,727 $369,536,330 Governmental Funds FY 2021-22 FY 2022-23 FY 2022-23 FY 2023-24 Fund Actual Revenue Adopted Budget Estimated Revenue Proposed Budget General (002) $80,329,563 $74,303,137 $74,774,177 $78,062,213 Street Improvements Sales Tax (011) 10,530,311 10,060,000 11,630,860 26,148,746 Park Improvements Sales Tax (012) 6,990,625 5,621,720 5,900,262 6,095,080 Storm Water Sales Tax (013) 5,399,647 5,163,900 5,473,485 5,608,900 Police Public Safety Sales Tax (016) 2,677,651 2,689,600 2,855,600 2,958,600 Fire Protection Sales Tax (017) 3,796,770 9,073,000 11,384,200 11,769,000 Animal Shelter Use Tax (010) 765,554 785,000 796,100 886,000 Police Use Tax (018) 4,057,097 4,159,000 4,218,000 4,542,000 Health & Animal Levy (005) 1,721,715 1,745,969 1,767,662 1,803,520 Parks Health & Recreation Levy (007) 2,105,790 2,016,590 1,917,240 1,943,140 Tourism (004) 1,579,659 2,044,100 2,267,590 2,328,050 Com. Dev. Block Grant (008) 1,756,167 800,000 800,000 851,251 HOME (009) 338,623 465,330 465,330 570,305 Grants (015) 3,572,091 2,420,303 3,050,435 4,728,987 Marijuana Sales Tax (065) - - - 150,000 Total $125,621,263 $121,347,649 $127,300,941 $148,445,792 Enterprise Funds FY 2021-22 FY 2022-23 FY 2022-23 FY 2023-24 Fund Actual Revenue Adopted Budget Estimated Revenue Proposed Budget Power & Light (020) $143,408,821 $140,082,934 $163,276,448 $148,013,370 Sanitary Sewer (030) 37,003,677 35,473,105 37,189,629 36,090,330 Water (040) 35,596,117 34,893,230 37,127,709 36,986,838 Total $216,008,615 $210,449,269 $237,593,786 $221,090,538

FY 2023-24 ADOPTED BUDGET 61 Sche dule 5 All Funds by Revenue Categ ory Group Schedule 5 All Funds by Revenue Category Group All Funds FY 2021-22 FY 2022-23 FY 2022-23 FY 2023-24 Category Actual Revenue Adopted Budget Estimated Revenue Adopted Budget Taxes $60,850,004 $68,720,275 $72,427,476 $75,353,400 Franchise Fees 8,161,195 8,344,000 8,223,000 8,333,000 PILOTS 20,168,635 20,848,787 21,724,179 21,301,000 Licenses and Permits 5,597,300 4,410,950 4,270,000 4,452,950 Intergovernmental 11,511,586 9,475,110 11,117,728 27,062,646 Miscellaneous 2,327,913 25,700 653,538 30,700 American Rescue Plan (ARP) 3,122,000 - - - Charges for Services 3,648,284 3,238,351 3,213,409 3,393,323 Fines and Forfeitures 2,116,881 2,156,000 2,019,807 2,086,000 Utility Service Charges 202,993,027 201,322,585 224,305,390 207,488,800 Investment Income 816,695 1,795,264 3,413,555 1,789,353 Other Revenue 8,255,669 7,830,050 5,290,390 7,980,571 Sub-Total $329,569,191 $328,167,072 $356,658,472 $359,271,743 Interfund Charges 8,732,821 7,666,100 7,772,956 9,904,587 Debt Issuance - - - - Special Items - - - - Proceeds from Capital Leases 75,620 - - - Transfers In 2,832,531 310,000 463,300 360,000 Total $341,210,163 $336,143,172 $364,894,727 $369,536,330 General Fund FY 2021-22 FY 2022-23 FY 2022-23 FY 2023-24 Category Actual Revenue Adopted Budget Estimated Revenue Proposed Budget Taxes $26,407,417 $27,453,000 $27,581,821 $28,495,625 Franchise Fees 8,161,195 8,344,000 8,223,000 8,333,000 PILOTS 20,168,635 20,848,787 21,724,179 21,301,000 Licenses and Permits 5,597,300 4,410,950 4,270,000 4,452,950 Intergovernmental 5,883,865 5,810,000 6,279,000 5,960,000 American Rescue Plan (ARP) 3,122,000 - - - Charges for Services 2,177,202 1,955,400 1,881,770 2,034,900 Fines and Forfeitures 2,116,881 2,156,000 2,019,807 2,086,000 Investment Income 162,077 220,000 169,000 180,000 Other Revenue 1,014,870 750,400 271,000 749,451 Sub-Total $74,811,443 $71,948,537 $72,419,577 $73,592,926 Interfund Charges 5,035,500 2,354,600 2,354,600 4,469,287 Proceeds from Capital Leases 75,620 - - - Transfers In 407,000 - - - Total $80,329,563 $74,303,137 $74,774,177 $78,062,213

CITY OF INDEPENDENCE 62 Special Revenue Funds FY 2021-22 FY 2022-23 FY 2022-23 FY 2023-24 Category Actual Revenue Adopted Budget Estimated Revenue Proposed Budget Taxes $34,442,588 $41,267,275 $44,845,655 $46,857,775 Charges for Services 1,471,082 1,282,951 1,331,639 1,358,423 Other Revenue 756,174 55,050 63,575 206,520 Investment Income 434,173 474,126 993,867 508,215 Intergovernmental 5,627,721 3,665,110 4,838,728 21,102,646 American Rescue Plan (ARP) - - - - Sub-Total $42,731,738 $46,744,512 $52,073,464 $70,033,579 Transfers In 2,415,531 300,000 453,300 350,000 Debt Issuance - - - - Total $45,147,269 $47,044,512 $52,526,764 $70,383,579 Enterprise Funds FY 2021-22 FY 2022-23 FY 2022-23 FY 2023-24 Category Actual Revenue Adopted Budget Estimated Revenue Proposed Budget Utility Service Charges $202,993,027 $201,322,585 $224,305,390 $207,488,800 Investment Income 220,445 1,101,138 2,250,688 1,101,138 Intergovernmental - - - - Miscellaneous 2,327,913 25,700 653,538 30,700 Interfund Charges 3,697,321 5,311,500 5,418,356 5,435,300 Other Revenue 6,484,626 7,024,600 4,955,815 7,024,600 Sub-Total $215,723,332 $214,785,523 $237,583,786 $221,080,538 Special Items - - - - Transfers In 10,000 10,000 10,000 10,000 Total $215,733,332 $214,795,523 $237,593,786 $221,090,538

FY 2023-24 ADOPTED BUDGET 63 Sched ule 6 Gener al Fund Summ ary Schedule 6 Governmental Funds General Fund Summary Comparison of Revenues, Expenditures and Change in Fund Balance FY 2021-22 FY 2022-23 FY 2022-23 FY 2023-24 Actual Expenditures Adopted Budget Estimated Expenditures Proposed Budget Revenues Taxes Property $5,731,008 $5,903,000 $5,781,821 $6,003,000 Sales 19,926,036 20,635,000 20,900,000 21,565,625 Use Tax 395,847 535,000 600,000 642,000 Cigarette 354,525 380,000 300,000 285,000 Total Taxes 26,407,417 27,453,000 27,581,821 28,495,625 Utility Franchise Fees Water 33,381 36,000 36,000 37,000 Gas 4,610,098 4,600,000 4,600,000 4,968,000 Telephone 1,587,995 1,696,000 1,600,000 1,480,000 Electricity 634,161 712,000 712,000 698,000 Cable 1,295,560 1,300,000 1,275,000 1,150,000 Total Franchise Fees 8,161,195 8,344,000 8,223,000 8,333,000 PILOTS Power & Light 13,425,339 14,071,000 14,906,650 14,601,000 Water Service 3,151,180 3,145,209 3,200,000 3,200,000 Sanitary Sewer 3,592,116 3,632,578 3,617,529 3,500,000 Total PILOTS 20,168,635 20,848,787 21,724,179 21,301,000 All Other Licenses & Permits 5,597,300 4,410,950 4,270,000 4,452,950 Intergovernmental 5,883,865 5,810,000 6,279,000 5,960,000 American Rescue Plan (ARP) 3,122,000 - - - Charges for Services 2,177,202 1,955,400 1,881,770 2,034,900 Fines & Court Costs 2,116,881 2,156,000 2,019,807 2,086,000 Interfund Chrgs Supp Services 5,035,500 2,354,600 2,354,600 4,469,287 Investment Income 162,077 220,000 169,000 180,000 Other 1,014,870 750,400 271,000 749,451 Total All Other $25,109,696 $17,657,350 $17,245,177 $19,932,588 Proceeds from Capital Leases 75,620 - - - Transfers In from Other Funds 407,000 - - - Total Revenues $80,329,563 $74,303,137 $74,774,177 $78,062,213 Expenditures Salary and Benefits $64,605,951 $59,707,717 $59,138,104 $59,846,703 Retiree Health Insurance 3,515,168 3,499,000 3,401,911 3,405,903 Operating Expenses 9,594,885 10,864,297 10,358,631 13,702,931 Equipment 384,129 56,723 130,930 217,271 Sub-Total Expenditures $78,100,133 $74,127,737 $73,029,576 $77,172,808 Debt Service 339,276 165,400 165,150 165,400 Contingency - - - 364,005 Transfers Out 883,286 10,000 165,000 360,000 Total Expenditures $79,322,695 $74,303,137 $73,359,726 $78,062,213 Excess Revenues Over (Under) Expenditures $1,006,868 $0 $1,414,451 $0 Unassigned Fund Balance at Beginning of Year 6,281,728 7,515,515 Cancellation of prior year encumbrances 44,056 - Change in other fund balance components during the year (224,720) - Year-end investment market value adjustment - - Ending Unassigned Fund Balance (1) 7,515,515 7,515,515 (1) Unassigned fund balance is per February 2023 financial statements.

CITY OF INDEPENDENCE 64 Special Revenue Funds Tourism Fund Schedule 7 Governmental Funds Tourism Fund (004) Comparison of Revenues, Expenditures and Change in Fund Balance FY 2021-22 FY 2022-23 FY 2022-23 FY 2023-24 Actual Expenditures Adopted Budget Estimated Expenditures Proposed Budget Revenues Transient Guest Tax $1,523,103 $1,975,000 $2,200,000 $2,300,000 American Rescue Plan (ARP) - - - - Charges for Services 18,517 32,000 18,000 - Investment Income 31,960 25,050 44,000 25,050 Other 6,079 12,050 5,590 3,000 Total All Other $1,579,659 $2,044,100 $2,267,590 $2,328,050 Transfers In from Other Funds - - - - Total Revenues $1,579,659 $2,044,100 $2,267,590 $2,328,050 Expenditures Salary & Benefits $673,524 $1,004,782 $706,569 $1,230,815 Retiree Health Insurance 29,692 - 13,783 15,000 Operating Expenses 715,916 796,465 873,725 894,563 Equipment - - - 202,887 Operating Expenditures $1,419,131 $1,801,247 $1,594,076 $2,343,265 Capital Improvements 49,128 908,000 1,022,655 400,000 Debt Service 1,260 - - - Transfers Out - Total Expenditures $1,469,519 $2,709,247 $2,616,731 $2,743,265 Excess Revenues Over (Under) Expenditures $110,140 ($665,147) ($349,141) ($415,215) Beginning Unassigned Fund Balance 1,178,234 829,571 Cancellation of Prior Year Encumbrances 478 - Change in Other Fund Balance Components - - Year-End Investment Market Value Adjustment - - Ending Unassigned Fund Balance 829,571 414,356 (1) Unassigned fund balance is per February 2023 financial statements.

FY 2023-24 ADOPTED BUDGET 65 Health & Anim al Levy Schedule 7 Governmental Funds Health & Animal Levy Fund (005) Comparison of Revenues, Expenditures and Change in Fund Balance FY 2021-22 FY 2022-23 FY 2022-23 FY 2023-24 Actual Expenditures Adopted Budget Estimated Expenditures Proposed Budget Revenues Real Estate Tax $851,582 $881,500 $861,700 $870,620 Charges for Services 517,823 546,738 $580,400 $582,400 American Rescue Plan (ARP) - - - - Investment Income 5,706 3,731 $11,562 11,500 Other 21,604 14,000 14,000 14,000 Total All Other $1,396,715 $1,445,969 $1,467,662 $1,478,520 Transfers In from Other Funds 325,000 300,000 300,000 325,000 Total Revenues $1,721,715 $1,745,969 $1,767,662 $1,803,520 Expenditures Salary & Benefits $1,137,732 $1,239,823 $1,054,995 $911,786 Retiree Health Insurance 56,190 61,000 64,331 61,000 Operating Expenses 410,728 469,145 427,430 823,169 Equipment 1,839 9,180 2,200 7,566 Operating Expenditures $1,606,489 $1,779,148 $1,548,956 $1,803,520 Capital Improvements - - - - Debt Service 276 - - - Transfers Out - - - - Total Expenditures $1,606,764 $1,779,148 $1,548,956 $1,803,520 Excess Revenues Over (Under) Expenditures $114,951 ($33,179) $218,706 ($0) Beginning Unassigned Fund Balance 164,970 384,428 Cancellation of Prior Year Encumbrances 752 - Change in Other Fund Balance Components - - Year-End Investment Market Value Adjustment - - Ending Unassigned Fund Balance 384,428 384,428 (1) Unassigned fund balance is per February 2023 financial statements. (2) FY 2021-22 budget includes the consolidation of the Health Inspection division (previously in Community Development.)

CITY OF INDEPENDENCE 66 Parks & Health & Recreation Fund Schedule 7 Governmental Funds Parks Health & Recreation Levy Fund (007) Comparison of Revenues, Expenditures and Change in Fund Balance FY 2021-22 FY 2022-23 FY 2022-23 FY 2023-24 Actual Expenditures Adopted Budget Estimated Expenditures Proposed Budget Revenues Real Estate Tax $1,809,613 $1,876,775 $1,819,955 $1,838,155 Charges for Services 180,824 120,650 76,800 88,500 Intergovernmental 52,511 - - - Investment Income 16,628 19,165 20,485 16,485 Other 46,214 - - - Total All Other $2,105,790 $2,016,590 $1,917,240 $1,943,140 Transfers In from Other Funds - - - - Total Revenues $2,105,790 $2,016,590 $1,917,240 $1,943,140 Expenditures Salary & Benefits $1,339,282 $1,414,695 $1,291,300 $866,023 Retiree Health Insurance 104,525 160,000 107,137 70,000 Operating Expenses 351,625 888,485 1,002,294 516,220 Equipment 124,575 - 6,083 131,607 Operating Expenditures $1,920,007 $2,463,180 $2,406,814 $1,583,850 Capital Improvements - 91,000 91,000 - Debt Service - - - Transfers Out - - - Total Expenditures $1,920,007 $2,554,180 $2,497,814 $1,583,850 Excess Revenues Over (Under) Expenditures $185,783 ($537,590) ($580,574) $359,290 Beginning Unassigned Fund Balance 581,332 1,202 Cancellation of Prior Year Encumbrances 444 - Change in Other Fund Balance Components - - Year-End Investment Market Value Adjustment - - Ending Unassigned Fund Balance 1,202 360,492 (1) Unassigned fund balance is per February 2023 financial statements. Street Impr ovement Sales Tax Fund

FY 2023-24 ADOPTED BUDGET 67 Schedule 7 Governmental Funds Street Improvements Sales Tax Fund (011) Comparison of Revenues, Expenditures and Change in Fund Balance FY 2021-22 FY 2022-23 FY 2022-23 FY 2023-24 Actual Expenditures Adopted Budget Estimated Expenditures Proposed Budget Revenues Sales Tax $9,358,341 $9,715,000 $10,119,000 $10,534,000 Use Tax 197,924 268,000 355,000 321,000 Intergovernmental Revenue 135,456 - 603,560 15,168,746 Investment Income 88,674 77,000 400,000 125,000 Other 320,706 - - - Total All Other $10,101,100 $10,060,000 $11,477,560 $26,148,746 Issuance of Debt - - - - Transfers In from Other Funds 429,210 - 153,300 - Total Revenues $10,530,311 $10,060,000 $11,630,860 $26,148,746 Expenditures Salary & Benefits $454,616 $578,081 $386,802 $559,913 Retiree Health Insurance $2,872 4,000 3,020 4,000 Operating Expenses $350,844 492,500 481,142 632,759 Equipment $42,108 150,000 278,000 145,000 Total Expenditures $850,440 $1,224,581 $1,148,964 $1,341,673 Capital Improvements $13,244,124 6,556,836 7,373,544 $21,798,746 Debt Service 40,427 1,784,648 1,784,700 1,787,946 Transfers Out $401 - - - Total Expenditures $14,135,392 $9,566,065 $10,307,208 $24,928,365 Excess Revenues Over (Under) Expenditures ($3,605,081) $493,935 $1,323,652 $1,220,381 Beginning Unassigned Fund Balance (101,812) 1,338,794 Cancellation of Prior Year Encumbrances 33,125 - Change in Other Fund Balance Components 83,829 - Year-End Investment Market Value Adjustment - - Ending Unassigned Fund Balance 1,338,794 2,559,176 (1) Unassigned fund balance is per February 20223 financial statements. * Revenue and corresponding Capital Expenditures only approved upon acceptance of grant

CITY OF INDEPENDENCE 68 Parks Im provement Sales Tax Fund Schedule 7 Governmental Funds Park Improvements Sales Tax Fund (012) Comparison of Revenues, Expenditures and Change in Fund Balance FY 2021-22 FY 2022-23 FY 2022-23 FY 2023-24 Actual Expenditures Adopted Budget Estimated Expenditures Proposed Budget Revenues Sales Tax $4,679,176 $4,858,000 $5,060,000 $5,268,000 Use Tax 98,939 134,000 187,000 169,000 Charges for Services 531,158 474,540 543,342 578,500 Intergovernmental - 88,500 33,000 33,000 Investment Income 35,780 59,180 60,520 19,180 Other 28,287 7,500 16,400 27,400 Total All Other $5,373,340 $5,621,720 $5,900,262 $6,095,080 Transfers In from Other Funds 1,617,285 - - - Proceeds from capital lease - - - - Total Revenues $6,990,625 $5,621,720 $5,900,262 $6,095,080 Expenditures Salary & Benefits 2,019,811 2,891,026 2,348,850 2,982,434 Retiree Health Insurance - 15,000 11,468 15,000 Operating Expenses 1,841,657 2,081,335 2,084,170 3,322,920 Equipment 5,200 115,900 151,719 620,464 Total Expenditures $3,866,668 $5,103,261 $4,596,207 $6,940,818 Capital Improvements 513,955 993,000 1,075,120 200,000 Debt Service 67,299 - - - Transfers Out 50,900 - - - Total Expenditures $4,498,822 $6,096,261 $5,671,327 $7,140,818 Excess Revenues Over (Under) Expenditures $2,491,803 ($474,541) $228,935 ($1,045,738) Beginning Unassigned Fund Balance 3,054,584 3,319,689 Cancellation of Prior Year Encumbrances 14,895 - Change in Other Fund Balance Components 21,275 - Year-End Investment Market Value Adjustment - - Ending Unassigned Fund Balance 3,319,689 2,273,951 (1) Unassigned fund balance is per February 2023 Storm Water Sal es Tax Fund

FY 2023-24 ADOPTED BUDGET 69 Schedule 7 Governmental Funds Storm Water Sales Tax Fund (013) Comparison of Revenues, Expenditures and Change in Fund Balance FY 2021-22 FY 2022-23 FY 2022-23 FY 2023-24 Actual Expenditures Adopted Budget Estimated Expenditures Proposed Budget Revenues Sales Tax $4,679,176 $4,858,000 $5,060,000 $5,268,000 Use Tax 98,939 134,000 187,000 169,000 Intergovernmental 246,654 Investment Income 141,696 164,000 210,000 164,000 Other 191,369 7,900 16,485 7,900 Total All Other $5,357,834 $5,163,900 $5,473,485 $5,608,900 Other Financing Sources - leases (2,223) Transfers In from Other Funds 44,036 - - - Total Revenues $5,399,647 $5,163,900 $5,473,485 $5,608,900 Expenditures Salary & Benefits 1,183,914 1,701,139 1,294,556 1,573,766 Retiree Health Insurance - - - - Operating Expenses 895,132 1,366,100 1,269,060 1,653,184 Equipment 517,585 168,300 85,000 152,000 Operating Expenditures $2,596,631 $3,235,539 $2,648,616 $3,378,950 Capital Improvements 2,733,867 1,500,000 487,852 3,470,000 Debt Service 694 - - - Contingencies - - - - Transfers Out - - - - Total Expenditures $5,331,192 $4,735,539 $3,136,468 $6,848,950 Excess Revenues Over (Under) Expenditures $68,456 $428,361 $2,337,017 ($1,240,050) Beginning Unassigned Fund Balance 9,093,308 11,599,713 Cancellation of Prior Year Encumbrances 169,388 - Change in Other Fund Balance Components - - Year-End Investment Market Value Adjustment - - Ending Unassigned Fund Balance 11,599,713 10,359,663 (1) Unassigned fund balance is per February 2023 financial statements.

CITY OF INDEPENDENCE 70 Police Public Safety Sal es Tax Fund Schedule 7 Governmental Funds Police Public Safety Sales Tax Fund (016) Comparison of Revenues, Expenditures and Change in Fund Balance FY 2021-22 FY 2022-23 FY 2022-23 FY 2023-24 Actual Expenditures Adopted Budget Estimated Expenditures Proposed Budget Revenues Sales Tax $2,513,756 $2,580,000 $2,719,000 $2,831,000 Use Tax 49,282 67,000 94,000 85,000 Investment Income 31,071 35,000 35,000 35,000 Other 83,542 7,600 7,600 7,600 Total All Other $2,677,651 $2,689,600 $2,855,600 $2,958,600 Transfers In from Other Funds - - - - Total Revenues $2,677,651 $2,689,600 $2,855,600 $2,958,600 Expenditures Salary & Benefits - - - - Retiree Health Insurance - - - - Operating Expenses 732,844 1,141,400 1,113,042 1,525,322 Equipment 1,691,442 1,207,100 1,136,500 1,869,700 Operating Expenditures $2,424,286 $2,348,500 $2,249,542 $3,395,022 Capital Improvements - - - 1,400,000 Debt Service 18,972 22,600 22,521 22,600 Transfers Out 3,440 - - - Total Expenditures $2,446,698 $2,371,100 $2,272,063 $4,817,622 Excess Revenues Over (Under) Expenditures $230,953 $318,500 $583,537 ($1,859,022) Beginning Unassigned Fund Balance 2,435,627 3,030,967 Cancellation of Prior Year Encumbrances 11,803 24,047 Change in Other Fund Balance Components - - Year-End Investment Market Value Adjustment - - (1) Unassigned fund balance is per February 2023 financial statements.

FY 2023-24 ADOPTED BUDGET 71 Fire Pr otecti on Sales Tax Fund Schedule 7 Governmental Funds Fire Protection Sales Tax Fund (017) Comparison of Revenues, Expenditures and Change in Fund Balance FY 2021-22 FY 2022-23 FY 2022-23 FY 2023-24 Actual Expenditures Adopted Budget Estimated Expenditures Proposed Budget Revenues Sales Tax $3,459,833 $8,770,000 $10,946,000 $11,395,000 Use Tax 260,174 268,000 355,000 321,000 Investment Income 22,757 29,000 80,200 47,000 Other 54,006 6,000 3,000 6,000 Total Revenues $3,796,770 $9,073,000 $11,384,200 $11,769,000 Expenditures Salary & Benefits 626,537 3,140,086 1,654,683 3,627,361 Retiree Health Insurance - - - - Operating Expenses 761,291 1,108,300 1,074,187 1,698,174 Equipment 1,054,696 2,573,400 1,575,000 4,666,200 Operating Expenditures $2,442,524 $6,821,786 $4,303,869 $9,991,735 Capital Improvements - - - 200,000 Debt Service 73,235 73,300 73,300 73,236 Transfers Out - - - - Total Expenditures $2,515,759 $6,895,086 $4,377,169 $10,264,971 Excess Revenues Over (Under) Expenditures $1,281,011 $2,177,914 $7,007,031 $1,504,029 Beginning Unassigned Fund Balance 1,854,972 8,862,003 Cancellation of Prior Year Encumbrances - 21,960 Change in Other Fund Balance Components - - Year-End Investment Market Value Adjustment - - Ending Unassigned Fund Balance 8,862,003 10,387,992 (1) Unassigned fund balance is per February 2023 financial statements.

CITY OF INDEPENDENCE 72 Anim al Shelter Use Tax Fund Schedule 7 Governmental Funds Animal Shelter Use Tax Fund (010) Comparison of Revenues, Expenditures and Change in Fund Balance FY 2021-22 FY 2022-23 FY 2022-23 FY 2023-24 Actual Expenditures Adopted Budget Estimated Expenditures Proposed Budget Revenues Use Tax $762,750 $782,000 $782,000 $855,000 Investment Income 2,804 3,000 14,100 6,000 Other - - - - Total All Other $765,554 $785,000 $796,100 $861,000 Transfers In from Other Funds - - - 25,000 Total Revenues $765,554 $785,000 $796,100 $886,000 Expenditures Salary & Benefits 696,513 768,013 663,360 883,945 Retiree Health Insurance - - - - Operating Expenses 7,863 1,200 3,912 2,055 Equipment - - - - Operating Expenditures 704,376 $769,213 $667,272 $886,000 Capital Improvements - - - - Debt Service - - - - Transfers Out - - - - Total Expenditures $704,376 $769,213 $667,272 $886,000 Excess Revenues Over (Under) Expenditures $61,178 $15,787 $128,828 $0 Beginning Unassigned Fund Balance 207,703 337,968 Cancellation of Prior Year Encumbrances 1,437 - Change in Other Fund Balance Components - - Year-End Investment Market Value Adjustment - - Ending Unassigned Fund Balance 337,968 337,969 (1) Unassigned fund balance is per February 2023 financial statements.

FY 2023-24 ADOPTED BUDGET 73 Police Use Tax Fund Schedule 7 Governmental Funds Police Use Tax Fund (018) Comparison of Revenues, Expenditures and Change in Fund Balance FY 2021-22 FY 2022-23 FY 2022-23 FY 2023-24 Actual Expenditures Adopted Budget Estimated Expenditures Proposed Budget Revenues Use Tax $4,000,000 $4,100,000 $4,100,000 $4,483,000 Investment Income 57,097 59,000 118,000 59,000 Other - - - - Total All Other $4,057,097 $4,159,000 $4,218,000 $4,542,000 Transfers In from Other Funds - - - - Total Revenues $4,057,097 $4,159,000 $4,218,000 $4,542,000 Expenditures Salary & Benefits 1,489,446 3,307,466 3,180,217 3,864,424 Retiree Health Insurance - - - - Operating Expenses 125,996 231,700 353,522 366,827 Equipment 60,268 490,000 186,800 - Operating Expenditures $1,675,709 $4,029,166 $3,720,539 $4,231,251 Capital Improvements - - - - Debt Service - - - - Transfers Out 407,000 - - - Total Expenditures $2,082,709 $4,029,166 $3,720,539 $4,231,251 Excess Revenues Over (Under) Expenditures $1,974,388 $129,834 $497,461 $310,749 Beginning Unassigned Fund Balance 4,586,138 5,191,159 Cancellation of Prior Year Encumbrances 107,560 - Change in Other Fund Balance Components - - Year-End Investment Market Value Adjustment - - Ending Unassigned Fund Balance 5,191,159 5,501,908 (1) Unassigned fund balance is per February 2023 financial statements.

CITY OF INDEPENDENCE 74 Community D evelopm ent Bl ock Grant (CDBG) Schedule 7 Governmental Funds Community Development Block Grant (008) Comparison of Revenues, Expenditures and Change in Fund Balance FY 2021-22 FY 2022-23 FY 2022-23 FY 2023-24 Actual Expenditures Adopted Budget Estimated Expenditures Proposed Budget Revenues Federal Grant $1,756,167 $800,000 $800,000 $851,251 Total Revenues $1,756,167 $800,000 $800,000 $851,251 Expenditures Salary & Benefits 110,093 $136,227 135,109 137,058 Retiree Health Insurance - - - - Operating Expenses 2,714,865 663,773 673,969 713,645 Equipment - - - - Operating Expenditures $2,824,958 $800,000 $809,078 $850,703 Capital Improvements - - - - Debt Service 235 - - - Other financing sources - leases (976) - - - Transfers Out 407,000 - - - Total Expenditures $3,232,193 $800,000 $809,078 $850,703 Excess Revenues Over (Under) Expenditures ($1,476,026) $0 ($9,078) $548 Beginning Unassigned Fund Balance (367,215) (376,293) Cancellation of Prior Year Encumbrances - - Change in Other Fund Balance Components - - Year-End Investment Market Value Adjustment - - Ending Unassigned Fund Balance (376,293) (375,745) (1) Unassigned fund balance is per February 2023 financial statements.

FY 2023-24 ADOPTED BUDGET 75 HOME Grant – R ental Rehabilitati on Schedule 7 Governmental Funds HOME Grant - Rental Rehabilitation (009) Comparison of Revenues, Expenditures and Change in Fund Balance FY 2021-22 FY 2022-23 FY 2022-23 FY 2023-24 Actual Expenditures Adopted Budget Estimated Expenditures Proposed Budget Revenues Federal Grant $338,623 $465,330 $465,330 $570,305 Total Revenues $338,623 $465,330 $465,330 $570,305 Expenditures Salary & Benefits 60,191 $42,655 41,263 54,518 Retiree Health Insurance - - - - Operating Expenses 2,966 27,145 61,585 32,262 Equipment 144,118 395,530 395,530 455,486 Operating Expenditures $207,275 $465,330 $498,378 $542,266 Capital Improvements - - - - Debt Service - - - - Transfers Out - - - - Total Expenditures $207,275 $465,330 $498,378 $542,266 Excess Revenues Over (Under) Expenditures $131,348 $0 ($33,048) $28,039 Beginning Unassigned Fund Balance (270,135) (303,183) Cancellation of Prior Year Encumbrances - - Change in Other Fund Balance Components - - Year-End Investment Market Value Adjustment - - Ending Unassigned Fund Balance (303,183) (275,144) (1) Unassigned fund balance is per February 2023 financial statements.

CITY OF INDEPENDENCE 76 Grant Fund Schedule 7 Governmental Funds Grant Fund (015) Comparison of Revenues, Expenditures and Change in Fund Balance FY 2021-22 FY 2022-23 FY 2022-23 FY 2023-24 Actual Expenditures Adopted Budget Estimated Expenditures Proposed Budget Revenues Federal & State Grants $3,344,964 $2,311,280 2,936,838 4,479,344 Charges for Services 222,760 109,023 $113,097 $109,023 Other 4,367 - 500 140,620 Total Revenues $3,572,091 $2,420,303 $3,050,435 $4,728,987 Transfers In from Other Funds - - - - Total Revenues $3,572,091 $2,420,303 $3,050,435 $4,728,987 Expenditures Salary & Benefits $2,099,047 $813,664 $2,144,042 $1,930,381 Retiree Health Insurance - - - - Operating Expenses 1,328,579 1,192,795 1,327,018 1,948,044 Equipment 68,731 67,200 74,168 84,695 Operating Expenditures $3,496,358 $2,073,659 $3,545,228 $3,963,121 Capital Improvements - - - - Debt Service 827 - - - Transfers Out - - - - Total Expenditures $3,497,185 $2,073,659 $3,545,228 $3,963,121 Excess Revenues Over (Under) Expenditures $74,906 $346,644 ($494,793) $765,866 Beginning Unassigned Fund Balance (227,386) (723,352) Cancellation of Prior Year Encumbrances - - Change in Other Fund Balance Components 4,571 - Year-End Investment Market Value Adjustment (5,744) - Ending Unassigned Fund Balance (723,352) 42,514 (1) Unassigned fund balance is per February 2023 financial statements.

FY 2023-24 ADOPTED BUDGET 77 Marijuana Sal es Tax Fund Schedule 7 Governmental Funds Marijuana Sales Tax Fund Comparison of Revenues, Expenditures and Change in Fund Balance FY 2021-22 FY 2022-23 FY 2022-23 FY 2023-24 Actual Expenditures Adopted Budget Estimated Expenditures Proposed Budget Revenues Sales Tax $0 $0 $0 $150,000 Investment Income - - - - Other - - - - Total All Other $0 $0 $0 $150,000 Transfers In from Other Funds - - - - Total Revenues $0 $0 $0 $150,000 Expenditures Salary & Benefits - - - 10,500 Retiree Health Insurance - - - 4,500 Operating Expenses - - - - Equipment - - - - Operating Expenditures $0 $0 $0 $15,000 Capital Improvements - - - - Debt Service - - - - Transfers Out - - - - Total Expenditures $0 $0 $0 $15,000 Excess Revenues Over (Under) Expenditures $0 $0 $0 $135,000 Beginning Unassigned Fund Balance - - Cancellation of Prior Year Encumbrances - - Change in Other Fund Balance Components - - Year-End Investment Market Value Adjustment - - Ending Unassigned Fund Balance 0 135,000 This tax was approved by voters in April 2023. Taxes will begin collection on October 1, 2023.

CITY OF INDEPENDENCE 78 Enter prise Funds Pow er & Li ght Fund Enterprise Funds Power and Light Fund (020) Comparison of Revenues, Expenditures and Change in Available Resources FY 2021-22 FY 2022-23 FY 2022-23 FY 2023-24 Actual Expenditures Adopted Budget Estimated Expenditures Proposed Budget Revenues Charges for Services $131,778,126 $131,606,000 $153,587,330 $137,475,870 Penalties 1,141,182 1,000,000 1,051,137 1,000,000 Connection/Disconnection Charges 28,800 33,000 5,023 33,000 Temporary Service 2,200 1,000 800 1,000 Rental Income 363,887 276,000 303,472 294,500 Miscellaneous 2,278,208 15,700 637,538 15,700 Interfund Service Charges 1,548,179 2,011,000 2,059,138 2,075,300 Investment Income 333,263 118,000 750,688 118,000 Intergovernmental - - - - Other 5,934,975 7,000,000 4,881,324 7,000,000 Total All Other $143,408,821 $142,060,700 $163,276,448 $148,013,370 Transfers In - - - - Special Item - - - - Resources from closed projects - - - - Total Revenues $143,408,821 $142,060,700 $163,276,448 $148,013,370 Expenditures Salary and Benefits 28,176,981 28,729,037 26,528,313 30,325,842 Retiree Health Insurance 1,386,610 1,460,000 757,080 1,462,037 Operating Expenses 83,834,030 82,559,940 100,545,993 90,470,162 Equipment 136,900 1,400,225 226,308 1,356,440 Operating Expenditures 113,534,521 114,149,202 128,057,693 123,614,482 Capital Improvements 1,156,654 5,305,000 19,226,113 14,747,000 Debt Service 8,307,659 7,896,466 8,664,910 8,638,100 Contingencies - 100,000 - 100,000 Transfers Out 13,425,339 13,000,000 14,906,650 14,601,000 Total Expenditures $136,424,173 $140,450,668 $170,855,366 $161,700,582 Excess Revenues Over (Under) Expenditures $6,984,648 $1,610,032 ($7,578,918) ($13,687,212) Beginning Available Resources 49,405,589 41,826,671 Cancellation of Prior Year Encumbrances - - Ending Available Resources 41,826,671 28,139,459 (1) Unassigned fund balance is per February 2023 financial statements.

FY 2023-24 ADOPTED BUDGET 79 Sanitary Sew er Fund Schedule 8 Enterprise Funds Sanitary Sewer Fund (030) Comparison of Revenues, Expenditures and Change in Available Resources FY 2021-22 FY 2022-23 FY 2022-23 FY 2023-24 Actual Expenditures Adopted Budget Estimated Expenditures Proposed Budget Revenues Charges for Services $36,696,117 $35,821,585 $36,069,629 $35,546,430 Penalties 384,064 200,000 350,000 200,000 Intergovernmental 275,283 - - - Investment Income (761,270) 326,000 700,000 326,000 Other 399,483 7,900 60,000 7,900 Total All Other 36,993,677 36,355,485 37,179,629 36,080,330 Transfers In 10,000 10,000 10,000 10,000 Special Item - - - - Resources from closed projects - - - - Total Revenues $37,003,677 $36,365,485 $37,189,629 $36,090,330 Expenditures Salary & Benefits 5,374,005 6,796,986 5,598,231 6,988,726 Retiree Health Insurance 326,572 348,000 344,081 348,000 Operating Expenses 16,867,546 20,476,303 19,659,746 20,995,556 Equipment 181,300 593,000 333,500 409,600 Operating Expenditures 22,749,423 28,214,289 25,935,558 28,741,882 Capital Improvements - 1,750,000 2,518,257 $6,330,000 Debt Service 6,186,488 6,239,100 6,239,072 6,242,978 Contingencies - - - - Transfers Out - - - - Total Expenditures $28,935,912 $36,203,389 $34,692,887 $41,314,860 Excess Revenues Over (Under) Expenditures 8,067,766 162,096 2,496,742 (5,224,530) Beginning Available Resources 48,655,139 51,151,881 Cancellation of Prior Year Encumbrances - - Ending Available Resources 51,151,881 45,927,351 (1) Unassigned fund balance is per February 2023 financial statements.

CITY OF INDEPENDENCE 80 Water Fund Schedule 8 Enterprise Funds Water Fund (040) Comparison of Revenues, Expenditures and Change in Available Resources FY 2021-22 FY 2022-23 FY 2022-23 FY 2023-24 Actual Expenditures Adopted Budget Estimated Expenditures Proposed Budget Revenues Charges for Services $32,407,040 $32,165,000 $32,610,000 $32,610,000 Penalties 84,806 100,000 200,000 200,000 Connection/Disconnection Charges 5,642 12,000 17,000 17,000 Returned Check Charges 16,520 23,000 26,000 26,000 Rental Income 84,642 85,000 85,000 85,000 Miscellaneous 49,705 10,000 16,000 15,000 Interfund Service Charges 2,149,142 3,300,500 3,359,218 3,360,000 Investment Income 648,452 657,138 800,000 657,138 Intergovernmental - - - - Other 150,168 16,700 14,491 16,700 Total All Other $35,596,117 $36,369,338 $37,127,709 $36,986,838 Transfers In - - - - Special Item - - - - Total Revenues $35,596,117 $36,369,338 $37,127,709 $36,986,838 Expenditures Salary & Benefits 8,373,863 9,646,673 8,069,631 10,123,922 Retiree Health Insurance 345,820 364,000 338,929 364,000 Operating Expenses 11,204,101 16,975,282 12,946,733 18,177,943 Equipment 563,269 1,134,500 1,056,300 1,037,800 Operating Expenditures 20,487,053 28,120,455 22,411,593 29,703,665 Capital Improvements 1,314,417 7,800,000 2,982,651 8,050,000 Debt Service 2,503,238 2,526,400 2,523,400 2,540,938 Contingencies 886 50,000 - 50,000 Transfers Out 3,151,180 2,941,000 3,244,557 2,990,770 Total Expenditures $27,456,773 $41,437,855 $31,162,201 $43,335,373 Excess Revenues Over (Under) Expenditures $8,139,344 ($5,068,517) $5,965,508 ($6,348,535) Beginning Available Resources 48,655,139 54,620,647 Cancellation of Prior Year Encumbrances - - Ending Available Resources 54,620,647 48,272,112 (1) Unassigned fund balance is per February 2023 financial statements.

FY 2023-24 ADOPTED BUDGET 81 Internal Service Funds Central Gar age Fund Schedule 9 Internal Service Funds Central Garage Fund (090) Comparison of Revenues, Expenditures and Change in Fund Balance FY 2021-22 FY 2022-23 FY 2022-23 FY 2023-24 Actual Expenditures Adopted Budget Estimated Expenditures Proposed Budget Revenues Charges for Services $2,629,874 $2,693,100 $3,036,219 $2,933,171 Miscellaneous 8,513 - 9,552 - Investment Income (5,271) 6,500 14,985 7,500 Other 10,360 281,000 - 281,000 Total All Other $2,643,477 $2,980,600 $3,060,756 $3,221,671 Transfers In - - - - Total Revenues $2,643,477 $2,980,600 $3,060,756 $3,221,671 Expenditures Salary & Benefits 1,202,535 853,367 695,618 857,456 Retiree Health Insurance 44,854 52,000 42,278 52,000 Operating Expenses 1,984,698 1,995,200 1,801,734 2,056,613 Equipment 38,852 8,000 7,000 2,000 Operating Expenditures $3,270,939 $2,908,567 $2,546,629 $2,968,069 Capital Improvements - - - - Debt Service - - - - Transfers Out - - - - Total Expenditures $3,270,939 $2,908,567 $2,546,629 $2,968,069 Excess Revenues Over (Under) Expenditures (627,462) 72,033 514,127 253,602 Beginning Unassigned Fund Balance (1,903,375) 464,699 Cancellation of Prior Year Encumbrances 102,083 - Change in Other Fund Balance Components (3,447) - Year-End Investment Market Value Adjustment - - GAAP Components - OPEB and LAGERS 1,755,311 Ending Unassigned Fund Balance 464,699 718,301 (1) Unassigned fund balance is per February 2023 financial statements.

CITY OF INDEPENDENCE 82 Staywell H ealth Car e Fund Schedule 9 Internal Service Funds Staywell Health Care Fund (091) Comparison of Revenues, Expenditures and Change in Fund Balance FY 2021-22 FY 2022-23 FY 2022-23 FY 2023-24 Actual Expenditures Adopted Budget Estimated Expenditures Proposed Budget Revenues Charges for Services $19,211,095 $17,859,000 $19,263,924 $20,534,900 American Rescue Plan (ARP) - - - - Investment Income 9,129 1,000 132,000 120,000 Other 2,140,621 1,077,000 1,368,746 1,326,000 Total Revenues $21,360,845 $18,937,000 $20,764,670 $21,980,900 Transfers In 2,350,000 3,900,000 3,900,000 - Total Revenues $23,710,845 $22,837,000 $24,664,670 $21,980,900 Expenditures Salary & Benefits 389,540 568,500 298,667 740,500 Retiree Health Insurance - - - - Operating Expenses 23,803,653 22,268,500 21,101,300 24,460,900 Equipment - - - - Operating Expenditures $24,193,193 $22,837,000 $21,399,967 $25,201,400 Capital Improvements - - - - Debt Service - - - - Transfers Out - - - - Total Expenditures $24,193,193 $22,837,000 $21,399,967 $25,201,400 Excess Revenues Over (Under) Expenditures ($482,347) $0 $3,264,703 ($3,220,500) Beginning Unassigned Fund Balance 1,129,211 4,393,914 Cancellation of Prior Year Encumbrances - - Change in Other Fund Balance Components - - Year-End Investment Market Value Adjustment - - Ending Unassigned Fund Balance 4,393,914 1,173,414 (1) Unassigned fund balance is per February 2023 financial statements.

FY 2023-24 ADOPTED BUDGET 83 Worker’s C ompensation Fund Schedule 9 Internal Service Funds Workers' Compensation Fund (092) Comparison of Revenues, Expenditures and Change in Fund Balance FY 2021-22 FY 2022-23 FY 2022-23 FY 2023-24 Actual Expenditures Adopted Budget Estimated Expenditures Proposed Budget Revenues Charges for Services $4,625,000 $4,625,000 $4,450,900 $4,450,900 Miscellaneous 26,639 - - - Investment Income (28,141) - 65,000 10,000 Other 129,049 - - - Total Revenues $4,752,548 $4,625,000 $4,515,900 $4,460,900 Expenditures Salary & Benefits 12,841 - 7,432 - Retiree Health Insurance - - - - Operating Expenses 2,520,882 4,558,654 3,788,654 4,748,001 Equipment - - - - Operating Expenditures $2,533,723 $4,558,654 $3,796,086 $4,748,001 Capital Improvements - - - - Debt Service - - - - Transfers Out - - - - Total Expenditures $2,533,723 $4,558,654 $3,796,086 $4,748,001 Excess Revenues Over (Under) Expenditures $2,218,825 $66,346 $719,814 ($287,101) Beginning Unassigned Fund Balance (6,396,207) (5,206,764) Cancellation of Prior Year Encumbrances - - Change in Other Fund Balance Components 469,629 - Year-End Investment Market Value Adjustment - - Ending Unassigned Fund Balance (5,206,764) (5,493,865) (1) Unassigned fund balance is per February 2023 financial statements.

CITY OF INDEPENDENCE 84 Risk Management Fund Schedule 9 Internal Service Funds Risk Management Fund (093) Comparison of Revenues, Expenditures and Change in Fund Balance FY 2021-22 FY 2022-23 FY 2022-23 FY 2023-24 Actual Expenditures Adopted Budget Estimated Expenditures Proposed Budget Revenues Charges for Services $2,975,000 $3,196,000 $3,196,000 $3,196,000 Miscellaneous - - - - Investment Income - 23,000 21,200 23,000 Other - - - - Total All Other $2,975,000 $3,219,000 $3,217,200 $3,219,000 Issuance of Debt - - - - Transfers In from Other Funds - - - - Total Revenues $2,975,000 $3,219,000 $3,217,200 $3,219,000 Expenditures Salary & Benefits 12,841 - 8,000 - Retiree Health Insurance - - - - Operating Expenses 2,520,881 2,938,292 2,736,292 3,355,559 Equipment - - - - Total Expenditures $2,533,722 $2,938,292 $2,744,292 $3,355,559 Capital Improvements - - - - Debt Service - - - - Transfers Out - - - - Total Expenditures $2,533,722 $2,938,292 $2,744,292 $3,355,559 Excess Revenues Over (Under) Expenditures $441,278 $280,708 $472,908 ($136,559) Beginning Unassigned Fund Balance 1,752,742 2,225,650 Cancellation of Prior Year Encumbrances - - Change in Other Fund Balance Components - - Year-End Investment Market Value Adjustment - - Ending Unassigned Fund Balance 2,225,650 2,089,091 (1) Unassigned fund balance is per February 2023 financial statements.

FY 2023-24 ADOPTED BUDGET 85 Enter prise R esource Planning (ER P) Fund Schedule 9 Internal Service Funds Enterprise Resource Planning (ERP) Fund (095) Comparison of Revenues, Expenditures and Change in Fund Balance FY 2021-22 FY 2022-23 FY 2022-23 FY 2023-24 Actual Expenditures Adopted Budget Estimated Expenditures Proposed Budget Revenues Charges for Services $2,200,000 $10,506,740 $10,522,390 $11,709,004 Miscellaneous - - - - Intergovernmental - - - - Investment Income - - - - Other - - - - Total All Other $2,200,000 $10,506,740 $10,522,390 $11,709,004 Transfers In from Other Funds - - - - Proceeds from capital lease - - - - Total Revenues $2,200,000 $10,506,740 $10,522,390 $11,709,004 Expenditures Salary & Benefits $1,357,767 $5,575,572 $4,715,596 $5,939,496 Retiree Health Insurance - 268,000 120,900 170,000 Operating Expenses 727,819 4,476,314 4,524,076 4,689,454 Equipment - 142,500 299,100 1,257,834 Total Expenditures $2,085,586 $10,462,386 $9,659,673 $12,056,784 Capital Improvements - - - - Debt Service - - - - Transfers Out - - - - Total Expenditures $2,085,586 $10,462,386 $9,659,673 $12,056,784 Excess Revenues Over (Under) Expenditures $114,414 $44,354 $862,717 ($347,779) Beginning Unassigned Fund Balance 970,744 2,436,046 Cancellation of Prior Year Encumbrances - - Change in Other Fund Balance Components - - Year-End Investment Market Value Adjustment - - GAAP Components - OPEB and LAGERS 602,585 - Ending Unassigned Fund Balance $2,436,046 $2,088,267 (1) Unassigned fund balance is per February 2023 financial statements. (2) Fund 095 was used to establish Finance and Administration as an Internal Service Fund in FY 2022-23.

CITY OF INDEPENDENCE 86 Personnel – Total Full-Time Eq uival ent Em pl oyees Schedule 10 Full-Time Equivalent Employees FY 2021-22 FY 2022-23 FY 2023-24 Department Adopted Budget Adopted Budget Adopted Budget Community Services 141.62 143.31 146.20 Community Development 37.40 37.40 37.40 Health and Animal Services 32.75 31.60 34.64 Parks, Recreation, and Tourism 71.47 74.31 74.16 Finance and Administration 40.35 52.53 52.05 Finance and Administration 14.50 18.63 17.00 Human Resources 6.00 8.00 8.00 Law 2.00 1.40 1.40 Communications 0.00 3.00 3.40 Technical Services 17.85 21.50 22.25 Municipal Services 148.60 154.33 150.83 Municipal Services 23.64 22.20 24.33 Central Garage 9.30 9.30 9.30 Sanitary Sewer 69.83 74.78 71.90 Street Maintenance 28.90 27.05 27.05 Stormwater 16.93 21.00 18.25 Policy and Leadership 18.83 17.50 18.75 Office of the City Manager 6.83 6.50 7.75 Offices of the Mayor and City Council 12.00 11.00 11.00 Public Safety 517.17 537.17 545.67 Fire 178.50 198.50 204.00 Municipal Court 14.34 14.34 14.34 Police 324.33 324.33 327.63 Utilities 282.79 274.15 276.15 Power and Light 184.22 175.58 178.45 Water 98.57 98.57 97.70 Total Full-Time Equivalent 1,149.36 1,178.99 1,189.95 Notes: FY 2020-21 FTE does not include Internal Service Funds headcount. FY 2020-21 reduction in FTE is due to positions frozen during COVID-19. FY 2021-22 includes part-time corrections to more accurately show hours worked, and the activation of previously frozen positions. FY2023-24 includes positions that are included in the hiring "chill" but that may be filled with City Manager approval.

FY 2023-24 ADOPTED BUDGET 87 Personnel – Citywi de Salary and Benefits Schedule 10 Citywide Salary and Benefits Summary FY 2021-22 FY 2022-23 FY 2022-23 FY 2023-24 Actual Expenditures Adopted Budget Estimated Expenditures Adopted Budget Personnel Expenditures - Citywide Salary and Employee Pays $76,073,814 $82,143,307 $73,803,710 $83,013,379 Health and Dental Insurance 12,592,151 14,540,965 12,931,465 15,810,158 LAGERS 15,290,973 17,962,028 15,508,059 19,172,642 Other Employee Benefits 6,306,790 6,478,809 6,152,031 6,713,280 Overtime 6,486,695 3,434,500 5,048,202 4,269,800 Retiree Insurance 5,828,394 6,231,000 5,204,917 5,966,940 Workers Compensation 4,852,688 4,465,900 6,438,436 4,465,900 Total $127,431,504 $135,256,509 $125,086,821 $139,412,099 Personnel Expenditures - General Fund Salary and Employee Pays $39,868,321 $36,185,621 $35,763,779 $35,315,123 Health and Dental Insurance 7,245,608 7,399,655 6,804,598 7,996,169 LAGERS 8,478,093 8,971,597 7,824,452 9,078,728 Other Employee Benefits 3,382,946 3,220,944 3,109,887 3,190,532 Overtime 2,657,412 1,379,900 1,792,565 1,716,150 Retiree Insurance 3,515,168 3,499,000 3,401,911 3,405,903 Workers Compensation 2,973,571 2,550,000 3,734,827 2,550,000 Total $68,121,118 $63,206,717 $62,432,019 $63,252,606 Personnel Expenditures - All Other Funds Salary and Employee Pays $36,205,493 $38,046,940 $38,039,931 $47,698,256 Health and Dental Insurance 5,346,544 5,817,419 6,126,868 7,813,989 LAGERS 6,812,880 7,638,868 7,683,607 10,093,913 Other Employee Benefits 2,923,844 2,905,069 3,042,144 3,522,747 Overtime 3,829,283 1,558,143 3,255,637 2,553,650 Retiree Insurance 2,313,226 2,414,000 1,803,006 2,561,037 Workers Compensation 1,879,117 1,834,000 2,703,610 1,915,900 Total $59,310,386 $60,214,439 $62,654,802 $76,159,493 Notes: FY 2022-23 reflects General Fund vacancy savings and movement of Finance and Administration out of the General Fund. FY 2023-24 reflects General Fund vacancy savings (incl. hiring chill) and movement of Communications out of the General Fund.

CITY OF INDEPENDENCE 88 epartment Summaries Community Services Community D evelopm ent Community Development Director: Tom Scannell Building Services HOME Services

FY 2023-24 ADOPTED BUDGET 89 DEPARTMENT MISSION The purpose of the Community Development Department is to enhance the quality of life in Independence by encouraging public involvement in the planning and creation of quality places in which to live, work, and play. STRATEGIC PLAN CONNECTION The Code Enforcement Division contributes to the City’s strategic plan by improving customer service and communication with the public through our daily interactions. Code Enforcement is essential in combating blight through corridor sweeps, monitoring known blight areas, and by continuing to recognize and address code violations proactively. The Development Services Division contributes to the City’s strategic plan by updating necessary codes to help stabilize neighborhoods and help residents increase or maintain the value of their properties. In keeping with the Independence for All Strategic Plan, the division has ensured that land use policies provide residents with quality housing opportunities with safe and improved infrastructure. The Division has focused on Growth by supporting and guiding developers seeking to redevelop key corridors in the city with proactive planning and quality engineering. Through the short-term rental program and working with business owners, staff has worked to ensure quality guest facilities that attract visitors to our community. Finally, the division has worked to be Customer-Focused by developing positive working relationships with developers and landowners to improve communication and clarity by guiding applicants through the development process, assist them in navigating the City’s codes, specifications, and permit process and provides interdepartmental communication with the applicant. The Historic Preservation Division strivesto provide excellent customerservice via assistance from preservation staff in-person, on- site, online, and in prompt responses to email and phone requests for information. The Historic Preservation goals outlined in the Preservation Master Plan promotes growth and improves the quality of life for residents and business owners within our city’s historic districts and throughout the historic built environment. The Building Inspections Division contributes to the City’s strategic plan by improving customer service and communication. More resources have been placed on the City’s website that offer easy step by step instructions for certain types of projects as well as refinements to building permit applications to assist the customers. The demolition of unsightly dangerous buildings and addressing vacant structures though the Vacant Structure Registry Program is crucial in addressing blight. All of these measures lead to an increased perception of safety, as well as better and more inviting neighborhoods for our citizens. The Regulated Industries Division contributes to the City’s Strategic Plan goal to improve customer service by putting the right staff in place to provide our service and by updating applications and other documentation to be more clear and to improve the customer experience. The division also contributes to the increase economic prosperity of the community by removing or reducing as many barriers as possible between the business owner and the city services they need to succeed.

CITY OF INDEPENDENCE 90 Community Development FY 2021-22 FY 2022-23 FY 2022-23 FY 2023-24 Department Programs Actual Expenditures Adopted Budget Estimated Expenditures Proposed Budget Administration (4401) $353,355 $843,959 $847,736 $1,079,966 Neighborhood Services (4411) 1,235,312 1,234,141 1,167,952 1,293,326 Development Services (4412) 941,236 764,427 896,083 862,642 Transportation (4414) 102,146 1,327,558 814,758 1,328,690 Historic Preservation (4420) 30,279 34,189 33,316 120,030 Building Inspections (4431) 894,165 936,042 773,418 940,035 Regulated Industries (4460) 240,225 247,140 217,334 356,107 Grants (4450,4451) 982,924 940,000 1,136,878 1,510,774 CDB Grant (008) 1,713,139 800,000 809,078 850,703 HOME Grant (009) 209,187 465,330 498,378 542,266 Total $6,701,968 $7,592,786 $7,194,931 $8,884,539 Department by Expenditure Category Salaries $2,087,005 $1,949,332 $1,944,443 $2,146,527 Benefits 1,064,775 1,171,252 1,075,834 1,262,306 Retiree Health Insurance 111,587 117,000 120,573 117,000 Internal Services 191,776 530,754 536,854 796,221 Professional Services 2,703,800 3,310,118 2,961,647 3,970,702 Equipment 163,752 414,230 450,130 495,136 Other Operating Expenses 379,272 100,100 105,450 96,647 Total $6,701,968 $7,592,786 $7,194,931 $8,884,539 Department by Fund General Fund (002) $3,796,717 $5,387,456 $4,750,597 $5,980,795 Grant Fund (015) 982,924 940,000 1,136,878 1,510,774 CDB Grant (008) 1,713,139 800,000 809,078 850,703 HOME Grant (009) 209,187 465,330 498,378 542,266 Total $6,701,968 $7,592,786 $7,194,931 $8,884,539 Full-Time Equivalent Employees General Fund (002) 35.65 35.70 35.70 35.80 Grant Fund (015) 0.00 0.00 0.00 0.00 CDB Grant (008) 1.30 1.35 1.35 1.30 HOME Grant (009) 0.45 0.35 0.35 0.30 Total 37.40 37.40 37.40 37.40

FY 2023-24 ADOPTED BUDGET 91 DEPARTMENT MISSION The purpose of the Community Development Department is to enhance the quality of life in Independence by encouraging public involvement in the planning and creation of quality places in which to live, work, and play. STRATEGIC PLAN CONNECTION The Code Enforcement Division contributes to the City’s strategic plan by improving customer service and communication with the public through our daily interactions. Code Enforcement is essential in combating blight through corridor sweeps, monitoring known blight areas, and by continuing to recognize and address code violations proactively. The Development Services Division contributes to the City’s strategic plan by updating necessary codes to help stabilize neighborhoods and help residents increase or maintain the value of their properties. In keeping with the Independence for All Strategic Plan, the division has ensured that land use policies provide residents with quality housing opportunities with safe and improved infrastructure. The Division has focused on Growth by supporting and guiding developers seeking to redevelop key corridors in the city with proactive planning and quality engineering. Through the short-term rental program and working with business owners, staff has worked to ensure quality guest facilities that attract visitors to our community. Finally, the division has worked to be CustomerFocused by developing positive working relationships with developers and landowners to improve communication and clarity by guiding applicants through the development process, assist them in navigating the City’s codes, specifications, and permit process and provides interdepartmental communication with the applicant. The Historic Preservation Division strives to provide excellent customer service via assistance from preservation staff in-person, on- site, online, and in prompt responses to email and phone requests for information. The Historic Preservation goals outlined in the Preservation Master Plan promotes growth and improves the quality of life for residents and business owners within our city’s historic districts and throughout the historic built environment. In trying to align with the City’s strategic plan, the Building Inspections Division of Community Development has worked even further towards revamping and streamlining our online/electronic permitting efforts. We currently have all permitting available online and/or able to be electronically submitted. This have drastically improved our customer service capabilities. We also have the Vacant Structure program 100% up and running now (completing the Cityworks implementation was our last step), and the program is operating well. The Regulated Industries Division contributes to the City’s Strategic Plan goal to improve customer service by putting the right staff in place to provide our service and by updating applications and other documentation to be clearer and to improve the customer experience. The division also contributes to the increase economic prosperity of the community by removing or reducing as many barriers as possible between the business owner and the city services they need to succeed.

CITY OF INDEPENDENCE 92 Community Development Administration FY 2021-22 FY 2022-23 FY 2022-23 FY 2023-24 Program by Expenditure Category Actual Expenditures Adopted Budget Estimated Expenditures Proposed Budget Salaries $152,073 $168,850 $141,797 $174,684 Benefits 57,960 146,013 173,270 151,711 Retiree Health Insurance 111,587 117,000 120,573 117,000 Internal Services 17,000 400,096 400,096 624,971 Professional Services - - - - Equipment 2,239 3,500 3,950 3,100 Other Operating Expenses 12,496 8,500 8,050 8,500 Total $353,355 $843,959 $847,736 $1,079,966 Program by Fund General Fund (002-4401) $353,355 $843,959 $847,736 $1,079,966 Total Full Time Equivalent Positions General Fund (002-4401) 1.70 1.55 1.55 1.50 PROGRAM MISSION The mission of Community Development Administration is to lead and direct development policy for the City so that safe, livable and sustainable environments are created and maintained.

FY 2023-24 ADOPTED BUDGET 93 Community Development Neighborhood Services FY 2021-22 FY 2022-23 FY 2022-23 FY 2023-24 Program by Expenditure Category Actual Expenditures Adopted Budget Estimated Expenditures Proposed Budget Salary $644,891 $618,532 $565,283 $640,371 Benefits 290,759 282,968 270,028 305,581 Retiree Health Insurance - - - - Internal Services 69,094 50,941 50,941 69,374 Professional Services 209,433 250,000 233,400 250,000 Equipment 3,893 7,100 7,100 3,400 Other Operating Expenses 17,242 24,600 41,200 24,600 Total $1,235,312 $1,234,141 $1,167,952 $1,293,326 Program by Fund General Fund (002-4411) $1,235,312 $1,234,141 $1,167,952 $1,293,326 Total Full Time Equivalent Positions General Fund (002-4411) 11.00 11.05 11.05 10.30 MISSION The Neighborhood Services Division strives for partnerships with citizens and businesses to promote and maintain a safe, healthy, and desirable living and working environment through the administration of the Property Maintenance, zoning, and right-of-way codes. ACCOMPLISHMENTS Completed 23rd Street Corridor Code Enforcement Sweep Completed Benton Neighborhood Code Enforcement Sweep Completed mini US 40 Highway Code Enforcement Sweep Adopted International Property Maintenannce Code (IPMC)

CITY OF INDEPENDENCE 94 Community Development Development Services FY 2021-22 FY 2022-23 FY 2022-23 FY 2023-24 Program by Expenditure Category Actual Expenditures Adopted Budget Estimated Expenditures Proposed Budget Salary $591,628 $404,883 $547,634 $513,275 Benefits 298,385 312,150 230,891 269,761 Retiree Health Insurance - - - - Internal Services 34,951 22,594 22,594 26,156 Professional Services - - 35,315 6,000 Equipment 2,107 3,500 38,350 26,450 Other Operating Expenses 14,165 21,300 21,300 21,000 Total $941,236 $764,427 $896,083 $862,642 Program by Fund General Fund (002-4412) $941,236 $764,427 $896,083 $862,642 Total Full Time Equivalent Positions General Fund (002-4412) 8.70 8.85 8.85 8.00 MISSION The mission of the Development Services Division is to apply City standards, Ordinances, and the Comprehensive Plan to ensure an attractive, safe, and functionally built environment that maintains the vision, values, and priorities of the community. ACCOMPLISHMENTS Completed UDO Amendments on mini-storage, Short-Term Rentals, Group Homes and Marijuana regulations. Assisted Municipal Services in drafting the Access Management Policy & Design and Construction Manual.

FY 2023-24 ADOPTED BUDGET 95 Community Development Transportation FY 2021-22 FY 2022-23 FY 2022-23 FY 2023-24 Program by Expenditure Category Actual Expenditures Adopted Budget Estimated Expenditures Proposed Budget Salary $0 $0 $0 $0 Benefits - - - - Retiree Health Insurance - - - - Internal Services - 6,358 6,358 7,490 Professional Services 95,963 1,313,000 800,000 1,313,000 Equipment - - - - Other Operating Expenses 6,183 8,200 8,400 8,200 Total $102,146 $1,327,558 $814,758 $1,328,690 Program by Fund General Fund (002-4414) $102,146 $1,327,558 $814,758 $1,328,690 Total Full Time Equivalent Positions General Fund (002-4414) 0.00 0.00 0.00 0.00 MISSION The purpose of the Transportation function is to provide a rider-focused transit system that provides access to employment, health, educational and social destinations through a fixed route system and paratransit program.

CITY OF INDEPENDENCE 96 Community Development Historic Preservation FY 2021-22 FY 2022-23 FY 2022-23 FY 2023-24 Program by Expenditure Category Actual Expenditures Adopted Budget Estimated Expenditures Proposed Budget Salary $16,210 $16,752 $15,818 $59,681 Benefits 12,293 11,013 11,074 49,308 Retiree Health Insurance - - - - Internal Services - 324 324 441 Professional Services - - - 4,500 Equipment - 1,100 1,100 1,100 Other Operating Expenses 1,776 5,000 5,000 5,000 Total $30,279 $34,189 $33,316 $120,030 Program by Fund General Fund (002-4420) $30,279 $34,189 $33,316 $120,030 Total Full Time Equivalent Positions General Fund (002-4420) 0.25 0.25 0.25 1.00 MISSION The Historic Preservation Division assists in cultivating diverse and sustainable places by encouraging community-wide preservation of our irreplaceable, historic built and natural environments through proactive preservation planning, public engagement, and reinvestment in traditional building stock. ACCOMPLISHMENTS Continued public outreach/education with free autumn architectural walking tours in September, October, and November, 2022. Hosted a series of in-person events celebrating National Historic Preservation Month, May 2023. Updated the preservation webpage. Built a social media presence to promote historic preservation city-wide. Launched new annual summer preservation workshop for historic property owners, July 2022. Identified and secured grant funds to assist the Vaile Mansion obtain construction documents and grant funds to update the city’s preservation design guidelines.

FY 2023-24 ADOPTED BUDGET 97 Community Development Building Inspections FY 2021-22 FY 2022-23 FY 2022-23 FY 2023-24 Program by Expenditure Category Actual Expenditures Adopted Budget Estimated Expenditures Proposed Budget Salary $454,228 $497,166 $447,688 $446,421 Benefits 255,011 262,539 249,392 303,377 Retiree Health Insurance - - - - Internal Services 46,860 34,037 40,137 45,937 Professional Services 120,420 128,800 28,200 128,800 Equipment 6,256 - 300 2,000 Other Operating Expenses 11,389 13,500 7,700 13,500 Total $894,165 $936,042 $773,418 $940,035 Program by Fund General Fund (002-4431) $894,165 $936,042 $773,418 $940,035 Total Full Time Equivalent Positions General Fund (002-4431) 10.00 10.00 10.00 10.00 MISSION The Building Inspections Division enhances the quality of life in Independence by ensuring that buildings are constructed, utilized, and maintained in a manner that reduces the risk to public health, while ensuring the safety, welfare, and trust of citizens, business owners, and visitors in all elements of construction throughout the City. ACCOMPLISHMENTS We saw a significant increase in the Dangerous Building sector for repair of the deficient buildings, versus us demolishing them. Using ARP funds strategically has allowed us to place more buildings in the “ready to demolish” phase. This, in turn, has prompted people to obtain permits for repairs, or sell their deficient properties quickly. The Vacant Structure Program has also been significantly involved , yet again this year, in prompting people with vacant and/or deficient properties to come into compliance.

CITY OF INDEPENDENCE 98 Community Development Regulated Industries FY 2021-22 FY 2022-23 FY 2022-23 FY 2023-24 Program by Expenditure Category Actual Expenditures Adopted Budget Estimated Expenditures Proposed Budget Salary $105,386 $115,740 $102,040 $172,616 Benefits 102,671 105,096 88,990 126,638 Retiree Health Insurance - - - - Internal Services 23,871 16,404 16,404 21,853 Professional Services - - - 25,000 Equipment 3,227 3,500 3,800 3,600 Other Operating Expenses 5,070 6,400 6,100 6,400 Total $240,225 $247,140 $217,334 $356,107 Program by Fund General Fund (002-4460) $240,225 $247,140 $217,334 $356,107 Total Full Time Equivalent Positions General Fund (002-4460) 4.00 4.00 4.00 5.00 MISSION The purpose of Regulated Industries is to issue licenses and permits to businesses and to inspect said businesses for compliance with City ordinances so that safe, healthy, and livable environments are maintained. ACCOMPLISHMENTS Improved enforcement process and follow through. Revised Short-Term Rental regulations. Implemented software to assist with compliance and enforcement of Short-Term Rentals. In process of updating regulations pertaining to marijuana and adult businesses.

FY 2023-24 ADOPTED BUDGET 99 Community Development Grants FY 2021-22 FY 2022-23 FY 2022-23 FY 2023-24 Program by Expenditure Category Actual Expenditures Adopted Budget Estimated Expenditures Proposed Budget Salary $0 $0 $0 $0 Benefits - - - 3,833 Retiree Health Insurance - - - - Internal Services - - - - Professional Services 982,620 940,000 1,136,878 1,504,545 Equipment - - - - Other Operating Expenses 305 - - 2,397 Total $982,924 $940,000 $1,136,878 $1,510,774 Program by Fund Grant Fund (015-4450, 4451) $982,924 $940,000 $1,136,878 $1,510,774 Total Full Time Equivalent Positions Grant Fund (015-4450, 4451) 0.00 0.00 0.00 0.00

CITY OF INDEPENDENCE 100 Community Development Community Development Block Grant (CBDG) FY 2021-22 FY 2022-23 FY 2022-23 FY 2023-24 Program by Expenditure Category Actual Expenditures Adopted Budget Estimated Expenditures Proposed Budget Salary $82,222 $97,222 $95,324 $97,611 Benefits 27,872 39,005 39,784 39,447 Retiree Health Insurance - - - - Internal Services - - - - Professional Services 1,294,981 654,673 669,769 708,595 Equipment - - - - Other Operating Expenses 308,066 9,100 4,200 5,050 Total $1,713,139 $800,000 $809,078 $850,703 Program by Fund Community Development Block Grant (008) $1,713,139 $800,000 $809,078 $850,703 Total Full Time Equivalent Positions Community Development Block Grant (008) 1.30 1.35 1.35 1.30 MISSION The mission of the Community Development Block Grant (CDBG) Program is to improve the quality of life of low- and moderate-income residents living in Independence by providing for the availability, affordability, and sustainability of suitable living environments, decent housing, and economic opportunities.