FINANCE DEPARTMENT BUDGETARY BASIS FINANCIAL REPORT

BUDGETARY BASIS FINANCIAL REPORT

CITY OF KANSAS CITY, MO.

FOR THE MONTH ENDED

FINANCE DEPARTMENT

May 31, 2014

TABLE OF CONTENTS

Graph Highlights 1

General Fund Revenues and ExpendituresFiscal Year to Date, Five Year Comparison 3

General Fund, Comparison of Revenues, Expenditures and Change in Fund Balance 4

General Fund, Comparison of Expenditures by Purpose and Department 6

All Budgeted Funds, Comparison of Revenues by Major Sources and by Fund Type 7

All Budgeted Funds, Comparison of Revenues by Fund 11

All Budgeted Funds, Comparison of Expenditures by Fund 13

All Budgeted Funds, Comparison of Expenditures by Purpose and Department 15

Selected Enterprise Funds, Comparison of Revenues, Expenditures and Change in Cash Reserve 17

Summary of Interfund Borrowings 21

Cash and Investment Portfolio 22

Table 1 reflects revenues collected in the General Fund for the current year with comparisons for the same period a year ago. The FY 2014-15 amended budget estimates revenue collections of $477.7 million and transfers in of $3.3 million for total revenues of $481.0 million. Through May, revenue collections were $23.1 million and transfers in were $0.0 million for a total of $23.2 million, which represents 4.8% of the revenue budget. Through May 2013, the City collected $21.8 million, which was 4.6% of actual collections of $475.2 million in FY 2013-14.

Table 2 shows the levels of expenditures and encumbrances incurred against General Fund appropriations for the current and prior fiscal years. The FY 2014-15 amended budget appropriated $445.6 million in expenditures and $40.9 million in transfers out for a total of $486.5 million. Through May, the City expended or encumbered $47.5 million of expenditures and $0.0 million in transfers out for a total of $47.5 million or 9.8% of total appropriations. Through May 2013, the City had expended or encumbered $56.7 million or 11.7% of total expenditures of $482.9 million for FY 2013-14.

General Fundfor the Period Ended May 31, 2014

$481.0YTD$23.24.8%

general fund

YTD$47.59.8%

YTD$21.84.6%

YTD$56.711.7%

$475.2

$0$50

$100$150$200$250$300$350$400$450$500$550

$0$50

$100$150$200$250$300$350$400$450$500$550

Table 1- GENERAL FUND REVENUES COMPARISON

FY 2014-15

FY 2014-15

Bud

get

Bud

get

Act

ual

Act

ual

FY 2013-14

FY 2013-14

Mill

ions

Table 2- GENERAL FUND EXPENDITURES COMPARISON

$482.9$486.5

Mill

ions

FY 2014-15 Budget $ = amended budget revenue + transfers in = $481.0 millionFY 2014-15 YTD $ = revenue + transfers in = $23.2 millionFY 2014-15 YTD % = 4.8%FY 2013-14 Actual $ = year-end actual revenue + transfers in = $475.2 millionFY 2013-14 YTD $ = revenue + transfers in = $21.8 millionFY 2013-14 YTD % = 4.6%

$481.0YTD$23.24.8%

general fund

YTD$47.59.8%

YTD$21.84.6%

YTD$56.711.7%

$475.2

$0$50

$100$150$200$250$300$350$400$450$500$550

$0$50

$100$150$200$250$300$350$400$450$500$550

Table 1- GENERAL FUND REVENUES COMPARISON

FY 2014-15

FY 2014-15

Bud

get

Bud

get

Act

ual

Act

ual

FY 2013-14

FY 2013-14

Mill

ions

Table 2- GENERAL FUND EXPENDITURES COMPARISON

$482.9$486.5

Mill

ions

FY 2014-15 Budget $ = amended budget revenue + transfers in = $481.0 millionFY 2014-15 YTD $ = revenue + transfers in = $23.2 millionFY 2014-15 YTD % = 4.8%FY 2013-14 Actual $ = year-end actual revenue + transfers in = $475.2 millionFY 2013-14 YTD $ = revenue + transfers in = $21.8 millionFY 2013-14 YTD % = 4.6%

1

All Budgeted General Municipal, Enterprise and Assessment Fundsfor the Period Ended May 31, 2014 (Excludes Operating Transfers)

Table 3 reflects revenues collected in all City budgeted funds for the current year with comparisons for the same period a year ago. The FY 2014-15 amended budget estimates revenue collections of $1,461.5 million. Through May, total revenues collected were $87.8 million, which represents 6.0% of the revenue budget. Through May 2013, the City collected 90.6 million, which was 6.5% of actual collections of $1,383.6 million in FY 2013-14.

Table 4 shows the levels of expenditures and encumbrances incurred against all City budgeted fund appropriations for the current and prior fiscal years. The FY 2014-15 amended budget appropriated $1,652.4 million in expenditures. Through May, the City expended or encumbered $371.3 million or 22.5% of total appropriations. Through May 2013, the City had expended or encumbered $413.1 mil-lion or 27.4% of total expenditures of $1,510.2 million for FY 2013-14.

all budgeted general municpal, enterprise and assessment funds.

YTD$90.66.5%

YTD$87.86.0%

Table 3- ALL FUNDS REVENUES COMPARISON

FY 2014-15 FY 2013-14

Mill

ions

$1,461.5$1,383.6

$0$200$400$600$800

$1,000$1,200$1,400$1,600$1,800$2,000$2,200

Bud

get

Act

ual

YTD$317.322.5%

YTD$413.1 27.4%

FY 2014-15

Table 4- ALL FUNDS EXPENDITURES COMPARISON

Mill

ions

$0$200$400$600$800

$1,000$1,200$1,400$1,600$1,800$2,000$2,200

$1,652.4$1,510.2

Bud

get

Act

ual

FY 2013-14

FY 2014-15 Budget $ = amended budget revenue = $1,461.5 millionFY 2014-15 YTD $ = revenue = $87.8 millionFY 2014-15 YTD % = 6.0%FY 2013-14 Actual $ = year-end actual revenue = $1,383.6 millionFY 2013-14 YTD $ = revenue = $90.6 millionFY 2013-14 YTD % = 6.5%

FY 2014-15 Budget $ = amended budget expenditures = $371.3 millionFY 2014-15 YTD $ = expenditures = $1,652.4 millionFY 2014-15 YTD % = 22.5%FY 2013-14 Actual $ = year-end actual expenditures = $1,510.2 millionFY 2013-14 YTD $ = expenditures = $413.1 millionFY 2013-14 YTD % = 27.4%

all budgeted general municpal, enterprise and assessment funds.

YTD$90.66.5%

YTD$87.86.0%

Table 3- ALL FUNDS REVENUES COMPARISON

FY 2014-15 FY 2013-14

Mill

ions

$1,461.5$1,383.6

$0$200$400$600$800

$1,000$1,200$1,400$1,600$1,800$2,000$2,200

Bud

get

Act

ual

YTD$317.322.5%

YTD$413.1 27.4%

FY 2014-15

Table 4- ALL FUNDS EXPENDITURES COMPARISON

Mill

ions

$0$200$400$600$800

$1,000$1,200$1,400$1,600$1,800$2,000$2,200

$1,652.4$1,510.2

Bud

get

Act

ual

FY 2013-14

FY 2014-15 Budget $ = amended budget revenue = $1,461.5 millionFY 2014-15 YTD $ = revenue = $87.8 millionFY 2014-15 YTD % = 6.0%FY 2013-14 Actual $ = year-end actual revenue = $1,383.6 millionFY 2013-14 YTD $ = revenue = $90.6 millionFY 2013-14 YTD % = 6.5%

FY 2014-15 Budget $ = amended budget expenditures = $371.3 millionFY 2014-15 YTD $ = expenditures = $1,652.4 millionFY 2014-15 YTD % = 22.5%FY 2013-14 Actual $ = year-end actual expenditures = $1,510.2 millionFY 2013-14 YTD $ = expenditures = $413.1 millionFY 2013-14 YTD % = 27.4%

2

Current vs.FY 2011 FY 2012 FY 2013 FY 2014 FY 2015 Prior Year

RevenuesProperty Taxes 575$ 560 555 567 592 25$ Local Use Taxes 1,909 2,522 1,980 2,952 4,503 1,551 Earnings Taxes 6,806 10,829 11,695 11,547 11,821 274 Sales Taxes - - - - - - Gaming Taxes 1,345 1,341 1,273 1,437 1,285 (153) Utility Taxes 1,636 2,799 1,555 2,068 1,650 (417) Convention & Tourism Taxes 11 9 12 7 10 3 Licenses & Permits 912 990 723 1,132 889 (243) Fines & Forfeitures 1,279 1,342 1,046 1,080 1,197 117 Interest & Rental Income 152 264 198 139 107 (32) Service Charges 1,741 1,602 1,448 578 842 264 Grants 375 1,418 335 144 100 (44) Special Assessments 0 2 3 2 - (2) All Other 438 220 218 128 185 57 Transfers - 119 1,768 - - -

Total General Fund Revenues 17,180$ 24,016 22,808 21,782 23,180 1,399$

Expenditures Personal Services 17,431$ 17,693 17,390 22,407 23,708 1,302$ Contractual Services 33,241 23,596 39,956 31,233 22,540 (8,693) Commodities 1,171 1,505 937 1,394 981 (412) Capital Outlay 281 844 290 554 960 405 Debt Service 1,817 1,381 1,176 1,135 (685) (1,820) Contingent Approp 51 48 48 9 - (9) Transfers - - - - - -

Total General Fund Expenditures 53,994$ 45,066 59,797 56,732 47,505 (9,227)$

Total Revenue Over/(Under) Expenditures (36,814)$ (21,050) (36,989) (34,950) (24,324) 10,626$

General Fund Revenues & ExpendituresFiscal Year Through May 31

In 000s

General Fund Revenues and Expenditures Five Year ComparisonFiscal Year through May 31 (in 000s)

3

Current Prior Adopted Amended Year-to Year- End Year-to Current Prior Year Year Budget Budget Date Actual Date Year Year

BEGINNING FUND BALANCE - - 38,716$ 44,765$ 44,765$ 38,743$ 38,743$ - -RESERVE FOR ENCUMBRANCES - - 0 4,627 4,627 6,916 6,916 - -PRIOR YEAR ADJUSTMENTS - - 0 0 0 6,439 6,439 - -

REVENUESPROPERTY TAXES 592 567 55,096 55,096 592 56,702 567 1% 1%LOCAL USE TAXES 4,503 2,952 30,797 30,797 4,503 30,633 2,952 15% 10%EARNINGS TAXES 11,821 11,547 201,050 201,050 11,821 200,002 11,547 6% 6%GAMING TAXES 1,285 1,437 14,535 14,535 1,285 14,451 1,437 9% 10%UTILITY TAXES 1,650 2,068 96,154 96,154 1,650 94,710 2,068 2% 2%CONV & TOURISM TAXES 10 7 220 220 10 276 7 5% 3%LICENSES & PERMITS 889 1,132 27,211 27,211 889 27,853 1,132 3% 4%FINES & FORFEITURES 1,197 1,080 13,694 13,694 1,197 13,934 1,080 9% 8%INTEREST & RENTAL INCOME 107 139 3,456 3,456 107 2,148 139 3% 6%SERVICE CHARGES 842 578 25,758 25,758 842 21,673 578 3% 3%GRANTS 100 144 5,994 8,217 100 5,371 144 1% 3%SPECIAL ASSESSMENTS - 2 50 50 - 53 2 0% 4%ALL OTHER 185 128 1,224 1,426 185 3,027 128 13% 4% TOTAL REVENUES 23,180$ 21,782$ 475,239$ 477,663$ 23,180$ 470,833$ 21,782$ 5% 5%

INTER-FUND TRANSFERSIN - - 3,313 3,313 - 4,349 - 0% 0%OUT - - (40,865) (40,865) - (46,798) - 0% 0%

CHANGE IN RESERVES OTHER THANRECOGNIZED VS COLLECTED REV -$ -$ -$ -$ -$ 384$ -$ - -

TOTAL AVAILABLE RESOURCES -$ -$ 476,403$ 489,504$ 72,572$ 480,866$ 73,879$ 15% 15%

EXPENDITURESPERSONAL SERVICES 23,708 22,407 331,775 331,941 23,708 326,257 22,407 7% 7%CONTRACTUAL SERVICES 22,540 31,233 78,333 83,518 22,540 82,554 31,233 27% 38%COMMODITIES 981 1,394 10,222 11,173 981 12,099 1,394 9% 12%CAPITAL OUTLAY 960 554 58 1,733 960 1,889 554 55% 29%SUBTOTAL - OPERATIONS 48,189$ 55,588$ 420,389$ 428,365$ 48,189$ 422,799$ 55,588$ 11% 13%DEBT SERVICE (685) 1,135 12,499 12,499 (685) 13,298 1,135 -5% 9%CONTINGENT APPROP - 9 4,800 4,800 - 3 9 0% 273% TOTAL EXPENDITURES 47,505$ 56,732$ 437,688$ 445,664$ 47,505$ 436,101$ 56,732$ 11% 13%

ENDING FUND BALANCE - - 38,716$ 43,840$ 25,068$ 44,765$ 17,148$ - -

GENERAL FUNDCOMPARISON OF REVENUES, EXPENDITURES AND CHANGE IN FUND BALANCE

BUDGETARY BASISFor the Period Ended May 31, 2014

(In 000s)

Month of May Current Year Prior Year Percent Realized

General Fund Comparison of Revenues, Expenditures and Change in Fund Balancefor the Period Ended May 31, 2014 (in 000s)

4

General Fund Revenues and Expendituresfor the Period Ended May 31, 2014

$0 $10 $20 $30 $40 $50 $60 $70 $80 $100 $120

Millions

July

$21.8$56.7

$22.0$42.8

$42.8$37.4

June

May

$25.4$38.8

Aug.

$22.1$34.7 Sept.

$50.7$32.0

Oct.

$22.2$28.3

Nov.

Jan. $80.1$40.0

$29.7$32.1

Dec.

$41.4$26.4

Feb.

$72.9$35.1

April

$39.7$31.9

March

$23.2$47.5

May

TOTAL REVENUESTOTAL EXPENDITURES

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GENERAL FUNDCOMPARISON OF EXPENDITURES BY PURPOSE AND DEPARTMENT


(In 000s) Month of May Current Prior Adopted Amended Year-to Year- End Year-to Current Prior Year Year Budget Budget Date Actual Date Year Year

TOTAL EXPENDITURES 47,505$ 56,732$ 437,688$ 445,664$ 47,505$ 436,101$ 56,732$ 11% 13%

OPERATING EXPENSES 48,189$ 55,588$ 420,389$ 428,365$ 48,189$ 422,799$ 55,588$ 11% 13%BOARDS OF ELECTIONS 70 - 3,823 3,823 70 1,415 - 2% 0%CITY PLANNING & DEV 753 718 3,731 4,287 753 4,934 718 18% 15%FINANCE 1,038 867 11,140 11,252 1,038 11,067 867 9% 8%FIRE 14,030 8,544 93,303 93,303 14,030 96,018 8,544 15% 9%GENERAL SERVICES 4,587 6,174 25,154 25,308 4,587 28,562 6,174 18% 22%HUMAN RELATIONS 279 197 1,591 2,178 279 1,229 197 13% 16%HUMAN RESOURCES 314 312 3,752 3,764 314 3,571 312 8% 9%LAW 631 521 4,364 4,573 631 3,729 521 14% 14%LEGISLATIVE ASSISTANCE 138 148 1,856 1,856 138 1,724 148 7% 9%MUNICIPAL COURT 3,931 2,083 14,101 14,676 3,931 13,006 2,083 27% 16%NEIGH & HOUSING SERVICES 6,597 6,760 20,115 21,779 6,597 21,771 6,760 30% 31%OFC OF CITY MANAGER 1,301 1,952 7,030 7,572 1,301 7,941 1,952 17% 25%OFCS OF MAYOR & COUNCIL 837 945 4,727 5,129 837 4,661 945 16% 20%PARKS & RECREATION 569 483 1,781 2,095 569 2,690 483 27% 18%POLICE 11,628 12,299 201,745 204,409 11,628 198,034 12,299 6% 6%PUBLIC WORKS 1,486 13,585 22,178 22,361 1,486 22,446 13,585 7% 61%

DEBT SERVICE (685)$ 1,135$ 12,499$ 12,499$ (685)$ 13,298$ 1,135$ -5% 9%

CONTINGENT APPROP -$ 9$ 4,800$ 4,800$ -$ 3$ 9$ 0% 273%

Current Year Prior Year Percent Realized

General Fund Comparison of Expenditures by Purpose and Department for the Period Ended May 31, 2014 (in 000s)

6


87,775$ 90,603$ 1,396,961$ 1,461,533$ 87,775$ 1,383,614$ 90,603$ 6% 7%

PROPERTY TAXES 1,343 1,310 118,472 118,472 1,343 120,159 1,310 1% 1%LOCAL USE TAXES 4,938 3,237 33,757 33,757 4,938 33,637 3,237 15% 10%SALES TAXES 13,704 10,261 183,177 183,177 13,704 182,116 10,261 7% 6%EARNINGS TAXES 11,821 11,547 202,044 202,044 11,821 200,991 11,547 6% 6%GAMING TAXES 1,285 1,437 14,535 14,535 1,285 14,451 1,437 9% 10%UTILITY TAXES 1,650 2,068 96,470 96,470 1,650 95,012 2,068 2% 2%CONV & TOURISM TAXES 3,891 3,883 39,317 39,317 3,891 39,445 3,883 10% 10%LICENSES & PERMITS 1,158 1,373 45,066 45,191 1,158 45,577 1,373 3% 3%FINES & FORFEITURES 1,226 1,122 14,265 14,265 1,226 14,765 1,122 9% 8%INTEREST & RENTAL INCOME 1,481 3,690 22,619 22,614 1,481 30,001 3,690 7% 12%SERVICE CHARGES 4,279 4,250 68,662 69,768 4,279 60,724 4,250 6% 7%REVENUE FROM PUBLIC ENT 36,120 32,571 460,130 460,135 36,120 417,314 32,571 8% 8%GRANTS 4,358 5,012 77,539 140,679 4,358 98,000 5,012 3% 5%SPECIAL ASSESSMENTS 87 44 4,241 4,796 87 4,451 44 2% 1%ALL OTHER 433 8,798 16,669 16,316 433 26,972 8,798 3% 33%

TOTAL REVENUES - ALL FUNDS 87,775$ 90,603$ 1,396,961$ 1,461,533$ 87,775$ 1,383,614$ 90,603$ 6% 7%

GENERAL FUND 23,180$ 21,782$ 475,239$ 477,663$ 23,180$ 470,833$ 21,782$ 5% 5%

PROPERTY TAXES 592 567 55,096 55,096 592 56,702 567 1% 1%LOCAL USE TAXES 4,503 2,952 30,797 30,797 4,503 30,633 2,952 15% 10%SALES TAXES - - - - - - - 0% 0%EARNINGS TAXES 11,821 11,547 201,050 201,050 11,821 200,002 11,547 6% 6%GAMING TAXES 1,285 1,437 14,535 14,535 1,285 14,451 1,437 9% 10%UTILITY TAXES 1,650 2,068 96,154 96,154 1,650 94,710 2,068 2% 2%CONV & TOURISM TAXES 10 7 220 220 10 276 7 5% 3%LICENSES & PERMITS 889 1,132 27,211 27,211 889 27,853 1,132 3% 4%FINES & FORFEITURES 1,197 1,080 13,694 13,694 1,197 13,934 1,080 9% 8%INTEREST & RENTAL INCOME 107 139 3,456 3,456 107 2,148 139 3% 6%SERVICE CHARGES 842 578 25,758 25,758 842 21,673 578 3% 3%GRANTS 100 144 5,994 8,217 100 5,371 144 1% 3%SPECIAL ASSESSMENTS - 2 50 50 - 53 2 0% 4%ALL OTHER 185 128 1,224 1,426 185 3,027 128 13% 4%

SPECIAL REVENUE FUNDS 22,520$ 23,389$ 322,912$ 352,724$ 22,520$ 341,288$ 23,389$ 6% 7%PROPERTY TAXES 637 636 52,088 52,088 637 51,702 636 1% 1%LOCAL USE TAXES 435 285 2,950 2,950 435 2,989 285 15% 10%SALES TAXES 8,990 6,679 117,341 117,341 8,990 116,241 6,679 8% 6%CONV & TOURISM TAXES 3,880 3,875 37,428 37,428 3,880 37,537 3,875 10% 10%LICENSES & PERMITS 243 223 4,055 4,180 243 3,965 223 6% 6%FINES & FORFEITURES 29 42 571 571 29 832 42 5% 5%INTEREST & RENTAL INCOME 1,139 3,313 12,496 12,496 1,139 18,516 3,313 9% 18%SERVICE CHARGES 3,437 3,672 42,710 42,585 3,437 39,050 3,672 8% 9%GRANTS 3,663 4,506 49,376 79,188 3,663 66,027 4,506 5% 7%SPECIAL ASSESSMENTS 3 - 3,413 3,413 3 3,120 - 0% 0%ALL OTHER 62 157 485 485 62 1,309 157 13% 12%

CAPITAL IMPROVEMENTS FUNDS 4,786$ 12,165$ 63,171$ 85,781$ 4,786$ 83,528$ 12,165$ 6% 15%SALES TAXES 4,715 3,582 61,211 61,211 4,715 61,166 3,582 8% 6%INTEREST & RENTAL INCOME 1 2 43 43 1 39 2 2% 4%GRANTS 36 39 1,361 22,741 36 12,768 39 0% 0%SPECIAL ASSESSMENTS 33 40 - 555 33 512 40 6% 8%ALL OTHER 1 8,502 555 - 1 9,043 8,502 0% 94%

DEBT SERVICE FUNDS 215$ 170$ 50,918$ 50,918$ 215$ 48,616$ 170$ 0% 0%PROPERTY TAXES 114 107 11,289 11,289 114 11,755 107 1% 1%LOCAL USE TAXES - - 10 10 - 15 - 0% 0%SALES TAXES - - 4,625 4,625 - 4,709 - 0% 0%EARNINGS TAXES - - 994 994 - 989 - 0% 0%UTILITY TAXES - - 316 316 - 302 - 0% 0%CONV & TOURISM TAXES - - 1,669 1,669 - 1,631 - 0% 0%LICENSES & PERMITS 26 18 13,800 13,800 26 13,759 18 0% 0%INTEREST & RENTAL INCOME 25 41 1,544 1,544 25 1,468 41 2% 3%SERVICE CHARGES - - 195 195 - - - 0% 0%GRANTS - - 5,495 5,495 - 4,281 - 0% 0%SPECIAL ASSESSMENTS 51 2 775 775 51 765 2 7% 0%ALL OTHER 0 2 10,209 10,209 0 8,941 2 0% 0%

BUSINESS-TYPE ACTIVITIES FUN 37,073$ 33,097$ 484,721$ 494,447$ 37,073$ 439,350$ 33,097$ 7% 8%INTEREST & RENTAL INCOME 210 195 5,080 5,075 210 7,831 195 4% 2%REVENUE FROM PUBLIC ENT 36,120 32,571 460,130 460,135 36,120 417,314 32,571 8% 8%GRANTS 558 323 15,312 25,039 558 9,552 323 2% 3%SPECIAL ASSESSMENTS - - 3 3 - 2 - 0% 0%ALL OTHER 185 9 4,196 4,196 185 4,652 9 4% 0%

TOTAL REVENUES - ALL SOURCES

COMPARISON OF REVENUES BY MAJOR SOURCES AND BY FUND TYPE

For the Period Ended May 31, 2014(In 000s)

BUDGETARY BASIS

Current Year Prior Year Percent RealizedMonth of May

Comparison of Revenuesby Major Sources and by Fund Type for the Period Ended May 31, 2014 (in 000s)

continued...

7

Comparison of Revenuesby Major Sources and by Fund Type for the Period Ended May 31, 2014 (in 000s) continued...


87,775$ 90,603$ 1,396,961$ 1,461,533$ 87,775$ 1,383,614$ 90,603$ 6% 7%



GENERAL FUND 23,180$ 21,782$ 475,239$ 477,663$ 23,180$ 470,833$ 21,782$ 5% 5%









BUDGETARY BASIS



87,775$ 90,603$ 1,396,961$ 1,461,533$ 87,775$ 1,383,614$ 90,603$ 6% 7%



GENERAL FUND 23,180$ 21,782$ 475,239$ 477,663$ 23,180$ 470,833$ 21,782$ 5% 5%









BUDGETARY BASIS


8

Comparison of Monthly Revenues by Fund Typefor the Period Ended May 31, 2014

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$0 $5 $10 $15 $20 $25 $30 $35 $40 $45 $50 $55 $60 $65 $70 $75 $80 $85

Millions

Aug.

Oct.

Nov.

Feb.

Jan.

Dec.

March

June

GENERAL FUND

SPECIAL REVENUE FUNDS

CAPITAL IMPROVEMENTS FUNDS

DEBT SERVICE FUNDS

BUSINESS TYPE FUNDS

July

Sept.

April

May

May$23.2

$22.5$4.8

$0.2$37.1

$72.9$27.5

$7.7$9.9

$34.9

$39.7$23.6

$8.8$3.6

$34.2

$41.1$27.4

$5.1$3.1

$34.2

$80.1$61.0

$5.0$12.3

$33.2

$29.7$29.2

$6.2$3.8

$32.4

$22.218.9

$3.9$0.3

$36.0

$50.7$28.6

$6.9$10.1

$44.8

$22.1$32.1

$8.6$0.2

$39.9

$25.4$20.2

$3.9$1.3

$42.7

$42.8$26.9

$8.5$3.5

$43.0

$22.1$22.7

$6.8$0.4

$31.0

$21.8$23.4

$12.2$0.2

$33.1

9

$5

$10

$15

$20

$25

$30

$35

$40

$45

$50

Mill

ions

Peak month for Earnings Tax collection is April

EARNINGS TAXES

SALES TAXES

Peak months for Sales Tax collections are quarterly - June, Sept., Dec., March

$8,381,338Aug. 13

$19,242,512Oct. 13

$10,318,478Nov. 13

June 13 $17,736,650

Feb. 14 $13,177,965

$18,314,383

$11,347,742Sept. 13

$19,920,855Sept. 13

$20,424,039Oct. 13

$11,948,717Nov. 13

$20,907,687Mar. 14

$11,955,248Aug. 13

Jan. 14

$16,271,996Jan. 14

$12,987,748Dec. 13

$18,207,428Dec. 13

$41,557,021Apr. 14

May 13 $11,546,843

May 14 $11,820,634

June 13 $11,085,012

July 13 $15,738,673

July 13 $15,636,407

$5

$10

$15

$20

$25

$30

$35

$40

$45

$50

Mill

ions

$14,087,570Feb. 14

$14,148,087Mar. 14

2014

Aug Sept Nov

2013

JanDec Feb Mar AprMay MayJune July Oct

2014

Aug Sept Nov

2013

JanDec Feb Mar AprMay MayJune July Oct

$17,903,078Apr. 14

May 13 $10,261,471

May 14 $13,704,476

10

Comparison of Revenues by Fundfor the Period Ended May 31, 2014 (in 000s)

continued...

Current Prior Adopted Amended Year-to Year- End Year-to Current PriorYear Year Budget Budget Date Actual Date Year Year


GENERAL MUNICIPAL FUNDS 50,701$ 57,506$ 912,240$ 967,086$ 50,701$ 944,264$ 57,506$ 5% 6%

GENERAL FUND 23,180$ 21,782$ 475,239$ 477,663$ 23,180$ 470,833$ 21,782$ 5% 5%GENERAL FUND 23,180 21,782 475,239 477,663 23,180 470,833 21,782 5% 5%

SPECIAL REVENUE FUNDS 22,520$ 23,389$ 322,912$ 352,724$ 22,520$ 341,288$ 23,389$ 6% 7%AMBULANCE SERV 1,084 1,502 17,578 17,578 1,084 17,115 1,502 6% 9%ARRA STIMULUS FUND 4 1,852 1 3,708 4 21,645 1,852 0% 9%ARTERIAL ST IMP FEE 17 290 245 245 17 912 290 7% 32%BOULEVARD MAINT - - - - - - - 0% 0%BROWNFIELD'S REVOLVING - - - 2,284 - 521 - 0% 0%CID/NID REVOLVING LOAN 10 - - - 10 55 - 0% 0%COMMUNITY CENTERS - 0 - - - 92 0 0% 1%COMMUNITY DEV 11 88 8,394 14,960 11 5,051 88 0% 2%CONV & TOURISM 4,503 4,631 45,024 45,024 4,503 47,593 4,631 10% 10%DEVELOPMENT SERV 1,099 901 10,235 10,235 1,099 9,785 901 11% 9%DOMESTIC VIOLENCE 21 29 326 486 21 639 29 4% 4%ECON DEV IN-HUD GRANT - 367 - 100 - 550 367 0% 67%FIRE SALES TAX 1,595 1,188 19,749 20,545 1,595 20,096 1,188 8% 6%GOLF OPERATIONS 811 676 5,936 5,936 811 5,501 676 14% 12%GOVERNMENTAL GRANTS 419 318 5,171 7,077 419 4,972 318 6% 6%HEALTH LEVY 774 776 53,604 53,604 774 53,667 776 1% 1%HOME INVESTMENT 20 2,107 2,436 5,068 20 2,896 2,107 0% 73%HOPWA 217 96 1,066 1,450 217 1,114 96 15% 9%HUD LEAD PAINTS GRANT 64 108 406 1,398 64 760 108 5% 14%HUD SECT 108 LOAN - - - - - - - 0% 0%INFRASTRUCTURE & MAINT - - - - - - - 0% 0%INMATE SECURITY 143 9 1,442 1,442 143 133 9 10% 7%JUSTICE ASSIST GRANT 0 0 6 623 0 5 0 0% 7%KCATA SALES TAX 1,742 1,355 23,374 23,374 1,742 23,130 1,355 7% 6%LAND BANK 6 1 219 219 6 91 1 3% 1%MUSEUM 16 15 1,471 1,471 16 1,485 15 1% 1%NEIGH STABIL GRANT - - - 1,489 - 806 - 0% 0%NEIGH TOURIST DEV - - - - - - - 0% 0%PARKING GARAGE 489 375 4,919 4,919 489 5,826 375 10% 6%PARKS & RECREATION FUND 2,532 1,989 33,385 33,385 2,532 32,948 1,989 8% 6%PERFORMING ARTS GARAGE 51 160 748 748 51 (281) 160 7% 0%

COMPARISON OF REVENUES BY FUNDBUDGETARY BASIS



11

Comparison of Revenues by Fundfor the Period Ended May 31, 2014 (in 000s) continued...





POLICE DRUG ENFORCE - - 2,371 2,916 - 2,142 - 0% 0%POLICE GRANTS 12 - 8,645 12,740 12 5,260 - 0% 0%PUBLIC ART - - - - - - - 0% 0%PUBLIC MASS TRANS 2,296 1,758 29,794 29,794 2,296 29,549 1,758 8% 6%PUBLIC SAFETY SALES TAX 1,160 903 15,596 15,596 1,160 15,124 903 7% 6%R.WHITE HIV/AIDS GRANT 1,377 335 4,320 6,623 1,377 2,979 335 21% 11%SP HOUSING REHAB LOAN - 27 - 1,237 - 2,579 27 0% 1%STREET CAR FUND 335 - 7,156 7,156 335 6,768 - 5% 0%STREET MAINTENANCE 1,714 1,534 19,294 19,294 1,714 19,777 1,534 9% 8%TRAFFICWAY MAINT - - - - - - - 0% 0%YOUTH EMPLOYMENT - - - - - - - 0% 0%

CAPITAL IMPROVEMENTS FUNDS 4,786$ 12,165$ 63,171$ 85,781$ 4,786$ 83,528$ 12,165$ 6% 15%CAPITAL IMPROVEMENTS 4,752 12,124 62,572 85,182 4,752 82,977 12,124 6% 15%REVOLVING PUBLIC IMPRV 34 42 598 598 34 550 42 6% 8%

DEBT SERVICE FUNDS 215$ 170$ 50,918$ 50,918$ 215$ 48,616$ 170$ 0% 0%CONV & SPORTS COMPLEX 0 1 2,029 2,029 0 2,020 1 0% 0%DOWNTOWN ARENA DEBT 26 18 15,050 15,050 26 14,336 18 0% 0%GEN DEBT & INTEREST 137 144 10,045 10,045 137 10,809 144 1% 1%GO RECOVERY ZONE BONDS 0 0 202 202 0 220 0 0% 0%NEIGH IMPRV DIST GO BOND 0 0 50 50 0 49 0 0% 0%SEWER SP ASSESS 51 4 498 498 51 480 4 10% 1%TIF SPECIAL ALLOCATION - - 1,965 1,965 - 1,578 - 0% 0%STIF-12TH & WYANDOTTE - - 2,885 2,885 - 2,759 - 0% 0%STIF-909 WALNUT TOWER 0 0 460 460 0 499 0 0% 0%STIF-BRUSH CRK/BLUE PKWY - - 761 761 - 665 - 0% 0%STIF-EAST VILLAGE - - 1,890 1,890 - 1,735 - 0% 0%STIF-HOK SPORT GARAGE - - 315 315 - 322 - 0% 0%STIF-HOTEL PRESIDENT - - 1,485 1,485 - 1,438 - 0% 0%STIF-KC DNTN REDEV DIST - - 5,804 5,804 - 4,701 - 0% 0%STIF-MIDTOWN 0 2 7,044 7,044 0 6,582 2 0% 0%STIF-UPTOWN - 1 435 435 - 422 1 0% 0%STIF-VALENTINE - - - - - 0 - 0% 0%STREETLIGHT DEBT - - - - - - - 0% 0%

BUSINESS-TYPE ACTIVITIES FUNDS 37,073$ 33,097$ 484,721$ 494,447$ 37,073$ 439,350$ 33,097$ 7% 8%CUSTOMER FAC CHRG 1,116 905 11,235 11,235 1,116 10,926 905 10% 8%DEA DRUG FORFEITURE 2 1 50 50 2 47 1 4% 2%KANSAS CITY AIRPORTS 9,671 8,647 129,988 129,988 9,671 108,553 8,647 7% 8%KCI PASS FAC CHRG 1,641 1,796 14,164 14,164 1,641 19,832 1,796 12% 9%R.GEBAUR KC SOUTH RAIL 0 0 - - 0 0 0 0% 4%SEWER 13,156 12,067 157,749 157,749 13,156 139,357 12,067 8% 9%STORMWATER 1,147 1,148 13,570 23,297 1,147 14,549 1,148 5% 8%WATER 10,340 8,532 157,965 157,965 10,340 146,086 8,532 7% 6%



GENERAL MUNICIPAL FUNDS 97,259$ 97,488$ 862,782$ 968,850$ 496,613$ 912,107$ 513,927$ 51% 56%

48,721$ 49,427$ 515,528$ 517,272$ 258,292$ 502,048$ 266,396$ 50% 53%

GENERAL 39,781 39,915 466,707 468,249 231,607 452,893 238,413 49% 53%BOULEVARD MAINT 222 236 563 563 272 558 286 48% 51%COMMUNITY CENTERS 580 652 3,160 3,300 1,545 3,451 1,479 47% 43%GEN DEBT & INTEREST 3,329 3,606 11,062 11,062 4,207 11,310 5,205 38% 46%INFRASTRUCTURE & MAINT - - - - - 14 14 0% 100%MOTOR FUEL TAX 1,837 1,594 19,855 19,855 13,311 19,418 13,020 67% 67%PARK MAINT 2,668 2,965 9,015 9,076 4,314 9,223 4,684 48% 51%PARKING GARAGE 263 459 5,166 5,166 2,996 5,181 3,294 58% 64%STREETLIGHT DEBT 41 - - - 41 - - 0% 0%

SPECIAL REVENUE FUNDS 48,538$ 48,060$ 347,254$ 451,578$ 238,321$ 410,059$ 247,531$ 53% 60%AMBULANCE SERV 1,365 1,619 20,097 20,097 11,690 15,002 8,698 58% 58%ARRA STIMULUS FUND 1,326 3,798 1,526 44,329 16,198 20,116 11,600 37% 58%ARTERIAL ST IMP FEE 11 20 205 205 210 331 251 103% 76%BROWNFIELD'S REVOLVING - - - 1,160 - 4 - 0% 0%CAPITAL IMPROVEMENTS 7,572 6,488 62,099 103,520 53,622 99,598 70,925 52% 71%CID/NID REVOLVING LOAN - - - 80 - - - 0% 0%COMMUNITY DEV 2,450 1,925 8,960 11,272 8,422 7,408 7,394 75% 100%CONV & SPORTS COMPLEX 171 171 2,000 2,000 1,378 2,108 1,394 69% 66%CONV & TOURISM 3,428 3,282 39,610 39,610 28,768 40,775 27,776 73% 68%DEVELOPMENT SERV 596 542 8,469 8,469 6,094 8,040 5,428 72% 68%DOMESTIC VIOLENCE 40 32 657 1,285 351 723 260 27% 36%DOWNTOWN ARENA DEBT 54 22 14,005 14,005 7,353 13,898 7,013 53% 50%ECON DEV IN-HUD GRANT - - - 691 590 786 536 85% 68%FIRE SALES TAX 1,569 1,519 16,887 17,832 11,795 16,744 10,939 66% 65%GO RECOVERY ZONE BONDS - - - 237 119 202 - 50% 0%GOLF OPERATIONS 79 93 5,955 5,955 4,175 5,299 4,278 70% 81%GOVERNMENTAL GRANTS 404 440 5,090 5,125 3,137 5,017 3,428 61% 68%HEALTH LEVY 17,766 18,512 54,671 54,671 22,310 52,898 24,918 41% 47%HOME INVESTMENT 463 - 2,800 7,712 1,396 1,395 905 18% 65%HOPWA 93 97 1,109 1,330 704 1,027 622 53% 61%HUD LEAD PAINTS GRANT 119 68 899 1,399 842 1,185 812 60% 69%INMATE SECURITY 9 12 225 225 89 157 103 39% 65%JUSTICE ASSIST GRANT (0) 0 - 418 6 103 14 1% 13%KCATA SALES TAX 2,360 1,957 21,256 21,256 14,902 21,062 13,790 70% 65%MUSEUM 445 469 1,461 1,461 529 1,434 601 36% 42%NEIGH STABIL GRANT 870 27 - 4,701 1,015 4,326 148 22% 3%

GENERAL FUND SUPPORTED FUNDS


For the Period Ended December 31, 2011(In 000s)

Month of December Current Year Prior Year Percent Realized

continued...

12

Comparison of Expenditures by Fundfor the Period Ended May 31, 2014 (in 000s)

continued...


371,346$ 413,133$ 1,422,559$ 1,652,414$ 371,346$ 1,510,182$ 413,133$ 22% 27%

GENERAL MUNICIPAL FUNDS 245,851$ 296,517$ 915,754$ 1,062,094$ 245,851$ 1,041,414$ 296,517$ 23% 28%

GENERAL FUND 47,505$ 56,732$ 437,688$ 445,664$ 47,505$ 436,101$ 56,732$ 11% 13%GENERAL FUND 47,505 56,732 437,688 445,664 47,505 436,101 56,732 11% 13%

SPECIAL REVENUE FUNDS 137,615$ 157,084$ 308,944$ 344,761$ 137,615$ 344,553$ 157,084$ 40% 46%AMBULANCE SERV 2,995 3,937 28,166 28,166 2,995 27,920 3,937 11% 14%ARRA STIMULUS FUND 347 16,806 - 4,687 347 18,551 16,806 7% 91%ARTERIAL ST IMP FEE 741 836 63 839 741 1,426 836 88% 59%BOULEVARD MAINT 92 849 - 92 92 878 849 100% 97%BROWNFIELD'S REVOLVING 899 272 - 2,545 899 1,201 272 35% 23%CID/NID REVOLVING LOAN - 9 - - - 9 9 0% 100%COMMUNITY CENTERS - 133 - - - 134 133 0% 99%COMMUNITY DEV 5,828 2,079 8,344 12,044 5,828 9,641 2,079 48% 22%CONV & TOURISM 12,346 12,349 25,517 26,328 12,346 29,605 12,349 47% 42%DEVELOPMENT SERV 1,241 746 9,881 10,257 1,241 9,717 746 12% 8%DOMESTIC VIOLENCE 203 185 515 696 203 1,041 185 29% 18%ECON DEV IN-HUD GRANT 0 40 - 0 0 40 40 100% 100%FIRE SALES TAX 706 1,899 19,255 19,535 706 21,259 1,899 4% 9%GOLF OPERATIONS 524 742 5,929 5,929 524 5,486 742 9% 14%GOVERNMENTAL GRANTS 1,086 1,110 5,171 6,904 1,086 5,437 1,110 16% 20%HEALTH LEVY 32,113 33,210 43,415 44,230 32,113 44,866 33,210 73% 74%HOME INVESTMENT 1,897 4,506 2,436 4,343 1,897 5,263 4,506 44% 86%HOPWA 74 346 1,066 1,136 74 1,264 346 7% 27%HUD LEAD PAINTS GRANT 380 559 406 1,334 380 1,051 559 28% 53%HUD SECT 108 LOAN 17 125 - 53 17 230 125 33% 54%INFRASTRUCTURE & MAINT - - - - - - - 0% 0%INMATE SECURITY 234 - 1,647 1,647 234 173 - 14% 0%JUSTICE ASSIST GRANT 447 686 - 686 447 1,213 686 65% 57%KCATA SALES TAX 23,374 23,078 23,374 23,374 23,374 23,078 23,078 100% 100%LAND BANK 1,420 991 2,168 2,553 1,420 2,247 991 56% 44%MUSEUM 626 1,468 1,478 2,042 626 1,797 1,468 31% 82%NEIGH STABIL GRANT 33 1,595 - 1,276 33 765 1,595 3% 209%NEIGH TOURIST DEV 885 1,272 1,333 1,930 885 2,482 1,272 46% 51%PARKING GARAGE 1,733 176 8,547 8,697 1,733 8,158 176 20% 2%PARKS & RECREATION FUND 10,245 7,972 33,068 34,733 10,245 32,420 7,972 29% 25%PERFORMING ARTS GARAGE 387 7 737 737 387 618 7 53% 1%POLICE DRUG ENFORCE 91 114 2,361 2,720 91 2,243 114 3% 5%POLICE GRANTS 207 239 8,645 13,009 207 6,139 239 2% 4%PUBLIC ART 173 325 350 520 173 326 325 33% 100%PUBLIC MASS TRANS 24,051 28,588 27,058 27,795 24,051 30,206 28,588 87% 95%PUBLIC SAFETY SALES TAX 2,506 4,083 3,763 7,021 2,506 11,213 4,083 36% 36%

TOTAL EXPENDITURES - ALL FUNDS

COMPARISON OF EXPENDITURES BY FUNDBUDGETARY BASIS



13

Comparison of Expenditures by Fundfor the Period Ended May 31, 2014 (in 000s) continued...





R.WHITE HIV/AIDS GRANT 3,644 1,118 4,320 5,175 3,644 4,703 1,118 70% 24%SP HOUSING REHAB LOAN 12 112 45 1,056 12 1,350 112 1% 8%STREET CAR FUND 900 500 5,537 5,537 900 600 500 16% 83%STREET MAINTENANCE 5,156 4,023 34,200 34,985 5,156 29,657 4,023 15% 14%TRAFFICWAY MAINT - - - - - - - 0% 0%YOUTH EMPLOYMENT - - 150 150 - 150 - 0% 0%

CAPITAL IMPROVMENTS FUNDS 54,992$ 74,242$ 53,935$ 156,219$ 54,992$ 143,392$ 74,242$ 35% 52%CAPITAL IMPROVEMENTS 54,753 74,150 52,425 154,470 54,753 142,736 74,150 35% 52%REVOLVING PUBLIC IMPRV 239 93 1,510 1,749 239 655 93 14% 14%

continued...


106,111$ 99,926$ 1,243,489$ 1,651,061$ 1,086,828$ 1,501,477$ 1,097,174$ 66% 73%


56,179$ 40,999$ 510,330$ 523,575$ 358,716$ 521,082$ 358,621$ 69% 69%

GENERAL 38,666 36,714 412,394 423,758 294,942 427,189 308,453 70% 72%BOULEVARD MAINT 313 (218) 1,744 2,902 1,770 2,640 1,147 61% 43%COMMUNITY CENTERS 297 311 6,774 7,082 3,149 6,340 3,034 44% 48%GEN DEBT & INTEREST 6,112 48 24,996 24,468 12,537 21,363 5,930 51% 28%INFRASTRUCTURE & MAINT - (0) - 132 132 476 475 100% 100%MOTOR FUEL TAX 1,813 1,778 29,793 30,190 19,846 30,350 20,140 66% 66%PARK MAINT 935 1,227 17,151 17,680 12,075 17,455 12,592 68% 72%PARKING GARAGE 2,471 1,138 10,810 10,695 7,649 8,585 5,657 72% 66%STREETLIGHT DEBT 5,572 0 6,668 6,668 6,616 6,685 1,192 99% 18%

SPECIAL REVENUE FUNDS 27,710$ 35,943$ 357,124$ 666,947$ 416,300$ 603,842$ 464,869$ 62% 77%AMBULANCE SERV 1,629 1,620 29,497 29,575 18,247 26,912 13,685 62% 51%ARRA STIMULUS 2,899 5,904 1,526 48,609 28,226 41,952 38,852 58% 93%ARTERIAL ST IMP FEE 4 19 63 3,132 1,353 5,073 4,171 43% 82%BROWNFIELD'S REVOLVING (3) - - 3,244 554 202 2 17% 1%CAPITAL IMPROVEMENTS 9,814 5,610 57,982 238,481 126,554 203,954 171,305 53% 84%CID/NID REVOLVING LOAN 1 - - 80 22 - - 28% 0%COMMUNITY DEV 736 769 8,960 11,012 8,750 12,215 10,300 79% 84%CONV & SPORTS COMPLEX 2,584 44 19,665 19,665 7,943 16,356 5,606 40% 34%CONV & TOURISM 793 928 21,825 23,623 18,308 22,590 18,231 78% 81%DEVELOPMENT SERV 663 763 8,469 8,469 5,433 10,482 6,905 64% 66%DOMESTIC VIOLENCE 27 14 657 1,359 572 811 745 42% 92%DOWNTOWN ARENA DEBT 1 1 15,110 15,459 6,782 20,211 1,097 44% 5%ECON DEV IN-HUD GRANT 614 - - 3,191 3,157 2,577 327 99% 13%FIRE SALES TAX 348 561 17,755 21,696 9,850 20,533 7,325 45% 36%GO RECOVERY ZONE BONDS - - - 528 264 448 - 50% 0%GOLF OPERATIONS 260 249 5,936 5,936 3,945 5,389 3,850 66% 71%GOVERNMENTAL GRANTS 600 460 5,090 9,413 4,529 6,523 4,146 48% 64%HEALTH LEVY 2,382 4,195 43,706 43,984 34,439 40,430 33,130 78% 82%HOME INVESTMENT 64 151 2,800 8,372 5,343 3,062 2,619 64% 86%HOPWA 3 1 1,109 1,577 1,560 1,618 1,610 99% 100%HUD LEAD PAINTS GRANT 47 108 899 1,238 1,117 1,456 1,078 90% 74%HUD SECT 108 LOAN - - - 1 1 547 547 100% 100%INMATE SECURITY - - 216 219 27 243 96 13% 39%JUSTICE ASSIST GRANT 76 21 - 1,835 915 1,200 482 50% 40%KCATA SALES TAX - - 21,256 21,256 21,256 21,734 21,734 100% 100%MIDB DEBT SERVICE - - - - - - 2 0% 0%MUSEUM 6 5 1,467 1,567 1,542 1,558 1,545 98% 99%NEIGH STABIL GRANT - 212 - 4,177 3,884 6,835 6,790 93% 99%NEIGH TOURIST DEV 201 42 1,584 2,120 1,791 2,104 2,110 85% 100%


GENERAL FUND SUPPORTED FUNDS


For the Period Ended December 31, 2011(In 000s)

Month of December Current Year Prior Year Percent Realized

14

continued...

Comparison of Expenditures by Purpose and Departmentfor the Period Ended May 31, 2014(in 000s)

COMPARISON OF EXPENDITURES BY PURPOSE AND DEPARTMENTBUDGETARY BASIS



371,346$ 413,133$ 1,422,559$ 1,652,414$ 371,346$ 1,510,182$ 413,133$ 22% 27%


OPERATING EXPENSES 156,499$ 200,484$ 679,289$ 824,541$ 156,499$ 813,867$ 200,484$ 19% 25%BOARDS OF ELECTIONS 70 - 3,823 3,823 70 1,415 - 2% 0%CITY PLANNING & DEV 4,374 2,676 15,169 20,956 4,374 20,738 2,676 21% 13%CONV & ENT FAC 4,737 5,567 18,053 18,279 4,737 20,468 5,567 26% 27%CONV & TOURISM 880 1,271 3,498 4,095 880 4,580 1,271 21% 28%FINANCE 2,006 1,396 13,795 13,914 2,006 13,603 1,396 14% 10%FIRE 16,951 13,578 137,776 138,055 16,951 141,874 13,578 12% 10%GENERAL SERVICES 11,861 10,253 31,118 37,578 11,861 41,762 10,253 32% 25%HEALTH 6,666 4,544 21,921 25,803 6,666 23,826 4,544 26% 19%HEALTH & MEDICAL CARE 2 6 107 107 2 77 6 1% 8%HUMAN RELATIONS 279 197 1,774 2,361 279 1,823 197 12% 11%HUMAN RESOURCES 314 312 3,752 3,764 314 3,571 312 8% 9%KANSAS CITY MUSEUM - 10 - - - 126 10 0% 8%LAW 770 564 5,064 5,486 770 4,448 564 14% 13%LEGISLATIVE ASSISTANCE 138 148 1,856 1,856 138 1,724 148 7% 9%MUNICIPAL COURT 4,053 2,083 15,075 15,650 4,053 13,006 2,083 26% 16%NEIGH & HOUSING SERVICES 15,686 17,308 32,678 42,255 15,686 42,198 17,308 37% 41%OFC OF CITY MANAGER 2,213 6,494 9,719 14,379 2,213 14,611 6,494 15% 44%OFCS OF MAYOR & COUNCIL 963 945 5,027 5,554 963 4,959 945 17% 19%PARKS & RECREATION 24,935 18,848 51,035 75,704 24,935 67,442 18,848 33% 28%POLICE 12,072 13,328 215,172 223,517 12,072 212,505 13,328 5% 6%PUBLIC TRANSPORTATION - - - - - 206 - 0% 0%PUBLIC WORKS 42,582 92,053 90,587 153,272 42,582 163,803 92,053 28% 56%WATER SERVICES 4,948 8,904 2,292 18,133 4,948 15,103 8,904 27% 59%

PASS THROUGH PAYMENTS 84,902$ 86,925$ 87,722$ 88,250$ 84,902$ 87,333$ 86,925$ 96% 100%CONV & TOURISM 8,070 7,712 8,070 8,070 8,070 8,120 7,712 100% 95%HEALTH & MEDICAL CARE 29,879 31,210 30,550 30,669 29,879 31,210 31,210 97% 100%KANSAS CITY MUSEUM 408 1,458 - 408 408 1,458 1,458 100% 100%PUBLIC TRANSPORTATION 46,544 46,544 49,102 49,103 46,544 46,544 46,544 95% 100%

DEBT SERVICE 4,450$ 9,099$ 143,943$ 144,503$ 4,450$ 140,211$ 9,099$ 3% 6%

CONTINGENT APPROP -$ 9$ 4,800$ 4,800$ -$ 3$ 9$ 0% 273%



15

Comparison of Expenditures by Purpose and Departmentfor the Period Ended May 31, 2014 (in 000s) continued...

COMPARISON OF EXPENDITURES BY PURPOSE AND DEPARTMENTBUDGETARY BASIS




BUSINESS-TYPE ACTIVITIES FUN 125,494$ 116,616$ 506,805$ 590,320$ 125,494$ 468,769$ 116,616$ 21% 25%

OPERATING EXPENSES 119,242$ 110,681$ 415,444$ 498,959$ 119,242$ 366,272$ 110,681$ 24% 30%AVIATION 52,825 50,569 131,338 168,531 52,825 141,416 50,569 31% 36%BOARDS OF ELECTIONS (2) 60,111 - - (2) 306 60,111 0% 19657%WATER SERVICES 66,419 - 284,106 330,428 66,419 224,550 - 20% 0%

DEBT SERVICE 6,252$ 5,935$ 91,361$ 91,361$ 6,252$ 102,496$ 5,935$ 7% 6%AVIATION - - 23,762 23,762 - 39,368 - 0% 0%WATER SERVICES 6,252 5,935 67,599 67,599 6,252 63,128 5,935 9% 9%

16


REVENUESINTEREST & RENTAL INCOME 83$ 70$ 1,283$ 1,283$ 83$ 1,656$ 70$ 6% 4%REVENUE FROM PUBLIC ENT 10,076 8,456 153,143 153,143 10,076 140,422 8,456 7% 6%GRANTS - - - - - 28 - 0% 0%SPECIAL ASSESSMENTS - - 3 3 - 2 - 0% 0%ALL OTHER 182 6 3,536 3,536 182 3,979 6 5% 0% TOTAL REVENUES 10,340$ 8,532$ 157,965$ 157,965$ 10,340$ 146,086$ 8,532$ 7% 6%

INTER-FUND TRANSFERSIN - - - - - - - 0% 0%OUT - - - - - - - 0% 0%

NET CHANGE IN RESERVES AND -$ -$ -$ -$ -$ -$ -$ 0% 0% PRIOR YEAR ADJUSTMENTS

TOTAL AVAILABLE RESOURCES 10,340$ 8,532$ 157,965$ 157,965$ 10,340$ 146,086$ 8,532$ 7% 6%

EXPENDITURESPERSONAL SERVICES 2,520 2,327 34,864 34,864 2,520 31,057 2,327 7% 7%CONTRACTUAL SERVICES 23,848 18,443 68,032 82,214 23,848 63,068 18,443 29% 29%COMMODITIES 2,548 3,129 14,931 15,450 2,548 11,683 3,129 16% 27%CAPITAL OUTLAY 4,340 1,936 5,126 9,449 4,340 8,145 1,936 46% 24%SUBTOTAL - OPERATIONS 33,255$ 25,836$ 122,953$ 141,977$ 33,255$ 113,952$ 25,836$ 23% 23%DEBT SERVICE 6,236 5,935 34,564 34,564 6,236 30,813 5,935 18% 19% TOTAL EXPENDITURES 39,492$ 31,770$ 157,517$ 176,541$ 39,492$ 144,765$ 31,770$ 22% 22%

(29,151)$ (23,238)$ 448$ (18,576)$ (29,151)$ 1,321$ (23,238)$ - -REVENUES OVER (UNDER) EXPENDITURES

WATER FUNDCOMPARISON OF REVENUES, EXPENDITURES AND CHANGE IN CASH RESERVE


(In 000s)


Water Fund Comparison of Revenues, Expenditures and Change in Cash Reservefor the Period Ended May 31, 2014 (in 000s)

17


REVENUESINTEREST & RENTAL INCOME 71$ 59$ 1,492$ 1,492$ 71$ 2,691$ 59$ 5% 2%REVENUE FROM PUBLIC ENT 13,085 12,058 156,147 156,147 13,085 119,948 12,058 8% 10%GRANTS - - - - - - - 0% 0%ALL OTHER - (50) 110 110 - 433 (50) 0% -12% TOTAL REVENUES 13,156$ 12,067$ 157,749$ 157,749$ 13,156$ 123,072$ 12,067$ 8% 10%




EXPENDITURESPERSONAL SERVICES 1,806 1,843 26,996 26,996 1,806 23,961 1,843 7% 8%CONTRACTUAL SERVICES 21,313 26,625 92,160 104,188 21,313 61,055 26,625 20% 44%COMMODITIES 3,070 1,672 7,591 7,758 3,070 5,566 1,672 40% 30%CAPITAL OUTLAY 2,453 969 15,828 18,206 2,453 4,879 969 13% 20%SUBTOTAL - OPERATIONS 28,642$ 31,109$ 142,576$ 157,148$ 28,642$ 95,461$ 31,109$ 18% 33%DEBT SERVICE 10 0 32,557 32,557 10 31,851 0 0% 0% TOTAL EXPENDITURES 28,652$ 31,109$ 175,133$ 189,706$ 28,652$ 127,312$ 31,109$ 15% 24%

(15,496)$ (19,043)$ (17,384)$ (31,957)$ (15,496)$ (4,240)$ (19,043)$ - -REVENUES OVER (UNDER) EXPENDITURES

SEWER FUNDCOMPARISON OF REVENUES, EXPENDITURES AND CHANGE IN CASH RESERVE


(In 000s)


Sewer Fund Comparison of Revenues, Expenditures and Change in Cash Reservefor the Period Ended May 31, 2014 (in 000s)

18

Stormwater Fund Comparison of Revenues, Expenditures and Change in Cash Reservefor the Period Ended May 31, 2014 (in 000s)


REVENUESINTEREST & RENTAL INCOME 7$ 6$ 180$ 180$ 7$ 174$ 6$ 4% 3%REVENUE FROM PUBLIC ENT 1,140 1,092 13,380 13,380 1,140 13,064 1,092 9% 8%GRANTS - - - 9,727 - 1,023 - 0% 0%ALL OTHER - 50 10 10 - 288 50 0% 17% TOTAL REVENUES 1,147$ 1,148$ 13,570$ 23,297$ 1,147$ 14,549$ 1,148$ 5% 8%




EXPENDITURESPERSONAL SERVICES 479 494 8,447 8,447 479 464 494 6% 106%CONTRACTUAL SERVICES 2,704 2,019 7,524 19,270 2,704 1,473 2,019 14% 137%COMMODITIES 382 384 1,370 1,375 382 6,401 384 28% 6%CAPITAL OUTLAY 954 270 1,236 2,211 954 836 270 43% 32%SUBTOTAL - OPERATIONS 4,520$ 3,166$ 18,577$ 31,303$ 4,520$ 9,174$ 3,166$ 14% 35%DEBT SERVICE 5 0 478 478 5 6,733 0 1% 0% TOTAL EXPENDITURES 4,526$ 3,167$ 19,055$ 31,781$ 4,526$ 15,907$ 3,167$ 14% 20%

(3,379)$ (2,018)$ (5,485)$ (8,484)$ (3,379)$ (1,359)$ (2,018)$ - -REVENUES OVER (UNDER) EXPENDITURES

STORMWATER FUNDCOMPARISON OF REVENUES, EXPENDITURES AND CHANGE IN CASH RESERVE


(In 000s)


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Kansas City Airports Fund Comparison of Revenues, Expenditures and Change in Cash Reservefor the Period Ended May 31, 2014 (in 000s)


REVENUESINTEREST & RENTAL INCOME 32$ 42$ 1,367$ 1,367$ 32$ 897$ 42$ 2% 5%REVENUE FROM PUBLIC ENT 9,076 8,280 112,769 112,769 9,076 99,634 8,280 8% 8%GRANTS 558 323 15,312 15,312 558 7,588 323 4% 4%ALL OTHER 3 2 540 540 3 434 2 1% 1% TOTAL REVENUES 9,671$ 8,647$ 129,988$ 129,988$ 9,671$ 108,553$ 8,647$ 7% 8%

INTER-FUND TRANSFERSIN - - - - - 12,428 - 0% 0%OUT - - - - - (5,128) - 0% 0%



EXPENDITURESPERSONAL SERVICES 2,301 2,249 32,966 32,966 2,301 29,944 2,249 7% 8%CONTRACTUAL SERVICES 41,850 37,266 80,420 114,815 41,850 93,620 37,266 36% 40%COMMODITIES 1,123 1,346 5,497 5,767 1,123 5,155 1,346 19% 26%CAPITAL OUTLAY 459 434 2,498 2,841 459 913 434 16% 48%SUBTOTAL - OPERATIONS 45,734$ 41,295$ 121,382$ 156,390$ 45,734$ 129,631$ 41,295$ 29% 32%DEBT SERVICE - - 8,856 8,856 - 31,269 - 0% 0% TOTAL EXPENDITURES 45,734$ 41,295$ 130,238$ 165,246$ 45,734$ 160,900$ 41,295$ 28% 26%

(36,063)$ (32,647)$ (250)$ (35,258)$ (36,063)$ (45,047)$ (32,647)$ - -REVENUES OVER (UNDER) EXPENDITURES

KANSAS CITY AIRPORTS FUNDCOMPARISON OF REVENUES, EXPENDITURES AND CHANGE IN CASH RESERVE


(In 000s)


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The following table shows the amounts of interfund borrowings:May Activity Beginning Ending

Fund Name Balance Borrowed Repaid BalanceCITY LEGAL EXPENSE FUND -$ 1,384$ -$ 1,384$ PARKS & REC REIMBURSEABLE FUND - 190 - 190 PUBLIC WORKS REIMBURSEABLE SERVICES - 545 - 545 FLEET SERVICES - 6,809 - 6,809 INFORMATION TECHNOLOGY REIMBURSEABLE - 555 - 555 PARKS AND RECREATION - 4,884 - 4,884 STREET MAINTENANCE - 1,088 - 1,088 PUBLIC MASS TRANSPORTATION - 19,205 - 19,205 PARKING GARAGE FUND - 1,039 - 1,039 PERFORMING ARTS CENTER - 337 - 337 AMBULANCE SERVICES - 5,921 - 5,921 KCATA SALES TAX - 19,187 - 19,187 HEALTH LEVY - 29,663 - 29,663 CONVENTION AND TOURISM - 4,816 - 4,816 DOMESTIC VIOLENCE SHELTER - 155 - 155 GO BONDS 2004 F - 2 - 2 2013A SPECIAL OBLIGATION - 26,426 - 26,426 LAND BANK - 1,016 - 1,016 Net Change of Interfund Borrowings -$ 123,222$ -$ 123,222$

As of May 31, 2014, a total of $123.2 million was borrowed from various funds to meet the cash flow requirements of the City. The balance resulted from transactions of $123.2 million made during May.

CITY OF KANSAS CITY, MISSOURISUMMARY OF INTERFUND BORROWINGS

For the Period Ended May 31, 2014

Summary of Interfund Borrowingsfor the Period Ended May 31, 2014 (in 000s)

As of May 31, 2014, a total of $123.2 million was borrowed from various funds to meet the cash flow requirements of the City. The balance resulted from transactions of $123.2 million made during May.

The following table shows the amounts of interfund borrowing:

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Weighted Average Fair Maturity

Par Value Market Value Book Value Percent (Days) Yield

Pooled InvestmentsCommerce Money Market Account 3,002 3,002 3,002 0.32% 3 0.10%U.S. Treasury Notes and Bonds 160,000 161,937 161,359 17.22% 555 0.94%U.S. Agency Discount Notes 30,000 29,991 29,992 3.20% 148 0.05%U.S. Agencies -Noncallable 304,040 309,966 308,805 32.96% 827 1.03%U.S. Agencies -Callable 196,955 196,111 197,150 21.05% 812 1.20%Total Pooled Securities 693,997 701,007 700,308 74.76% 727 1.06%

Restricted InvestmentsU.S. Treasury Notes and Bonds 48,000 48,302 48,332 5.16% 274 0.14%U.S. Agencies -Noncallable 149,500 150,214 150,233 16.04% 401 0.60%U.S. Agencies -Callable 27,685 27,822 27,856 2.97% 544 0.72%Total Restricted Securities 225,185 226,338 226,421 24.17% 392 0.55%

Special Restricted Investments Liberty Memorial Endowment Fund

U.S. Agencies -Noncallable 5,000 5,173 5,074 0.54% 525 1.68%U.S. Agencies -Callable 5,000 4,971 5,000 0.53% 908 1.17%Total Liberty Memorial 10,000 10,144 10,074 1.08% 717 1.36%

TOTAL INVESTMENT PORTFOLIO 929,182 937,489 936,803 100.00% 646 0.99%

Bank DepositsOperating Accounts 19,312Escrow Accounts 836Total Bank Deposits 20,148

TOTAL BANK DEPOSITS AND INVESTMENTS 956,951

Par Value Yield PercentPooled Investments

City Payroll + Money Market 112,042 1.13% 12.06%Police Payroll 35,000 1.08% 3.77%Debt Service 344,600 0.86% 37.09%Investment 202,355 1.22% 21.78%Total Pooled Securities 693,997 1.06% 74.69%

Restricted InvestmentsTotal Restricted Securities 235,185 0.61% 25.31%

TOTAL SECURITIES 929,182 0.99% 100.00%

DEDICATION OF SECURITIES IN PORTFOLIO

CITY OF KANSAS CITY, MISSOURICASH AND INVESTMENT PORTFOLIO

For the Period Ended May 30, 2014(In 000's)

Cash and Investment Portfoliofor the Period Ended May 31, 2014 (in 000s)

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• Population: 465,957 (Source: Extrapolation consistent with the trend of the U.S. Census Bureau estimates from 2010 and 2011)

• Unemployment: (Not seasonally adjusted)

• Kansas City, Missouri – 6.6%

• State of Missouri – 6.1%

• National – 6.1%

• YTD Revenues: $87,774,585 – 6.0% of budget

• YTD Expenditures: $371,345,646 – 22.5% of budget

• General Fund Budgeted Fund Balance: $43,839,950

• Remaining Contingent Appropriation: $4,800,000

• Total Bank Deposits and Investments: $956,951,000

• General Municipal Debt Outstanding: $1,597,459,722

• Debt Outstanding as a Percent of Market Value: 5.6%

• Debt Outstanding Per Capita: $3,428

• Debt Service as a Percent of GMR: 15.9%

• General Obligation Credit Ratings:

• Moody’s – Aa2

• Standard and Poor’s – AA

• Fitch – AA

City of Kansas City, Missouri

Fast Financial Factsfor the Period Ended May 31, 2014

Earnings Tax Rate 1.0% Cass 8.850%

Convention and Tourism Tax Rates Clay 8.100%7.5% Jackson 8.350%2.0% Platte 8.475%

Utility Tax Rates2.4% REG, 1.4% EMG Assessed Valuation $6,778,720,535

5.0% Actual Value $28,593,930,033

6% REG, 4% EMG Direct Tax Rate $1.5875 per $100 of assessed valuation

Sales Tax Rates by County

Selected Tax Information

Hotel/Motel

Power and Light, Natural Gas, Telephone and Wireless Telephone

Steam Cable Television

Restaurant

Property Tax

FINANCE DEPARTMENT BUDGETARY BASIS FINANCIAL REPORT

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