FINANCE DEPARTMENT BUDGETARY BASIS FINANCIAL …...Table 1 reflects revenues collected in the...

BUDGETARY BASIS FINANCIAL REPORT

CITY OF KANSAS CITY, MO.

FOR THE MONTH ENDED

FINANCE DEPARTMENT

February 28, 2015

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 $481.4 million and transfers in of $3.3 million for total revenues of $484.7 million. Through February, revenue collections were $369.0 million and transfers in were $0.2 million for a total of $369.2 million, which represents 76.2% of the revenue budget. Through February 2014, the City collected $358.2 million, which was 75.4% 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 $449.2 million in expenditures and $40.9 million in transfers out for a total of $490.1 million. Through February, the City expended or encumbered $379.0 million of expenditures and $0.0 million in transfers out for a total of $379.0 million or 77.3% of total appropriations. Through February 2014, the City had expended or encumbered $369.3 million or 76.5% of total expenditures of $482.9 million for FY 2013-14.

General Fundfor the Period Ended February 28, 2015

$484.7YTD

$369.276.2%

general fund

YTD$379.077.3%

YTD358.275.4%

YTD$369.376.5%

$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$490.1

Mill

ions

FY 2014-15 Budget $ = amended budget revenue + transfers in = $484.7 millionFY 2014-15 YTD $ = revenue + transfers in = $369.2 millionFY 2014-15 YTD % = 76.2%FY 2013-14 Actual $ = year-end actual revenue + transfers in = $475.2 millionFY 2013-14 YTD $ = revenue + transfers in = $358.2 millionFY 2013-14 YTD % = 75.4%

$484.7YTD

$369.276.2%

general fund

YTD$379.077.3%

YTD358.275.4%

YTD$369.376.5%

$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$490.1

Mill

ions

FY 2014-15 Budget $ = amended budget revenue + transfers in = $484.7 millionFY 2014-15 YTD $ = revenue + transfers in = $369.2 millionFY 2014-15 YTD % = 76.2%FY 2013-14 Actual $ = year-end actual revenue + transfers in = $475.2 millionFY 2013-14 YTD $ = revenue + transfers in = $358.2 millionFY 2013-14 YTD % = 75.4%

1

All Budgeted General Municipal, Enterprise and Assessment Fundsfor the Period Ended February 28, 2015 (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 $1,481.2 million. Through February, total revenues collected were $1,171.6 million, which represents 79.1% of the revenue budget. Through February 2014, the City collected $1,120.9 million, which was 81.0% 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 $1,686.6 million in expenditures. Through February, the City expended or encumbered $1,316.9 mil-lion or 78.1% of total appropriations. Through February 2014, The City had expended or encumbered $1,326.6 million or 87.8% of total expenditures of $1,510.2 million for FY 2013-14.

all budgeted general municpal, enterprise and assessment funds.

YTD$1,120.981.0%

YTD$1,171.679.1%

Table 3- ALL FUNDS REVENUES COMPARISON

FY 2014-15 FY 2013-14

Mill

ions

$1,481.2$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$1,316.978.1%

YTD$1,326.6

87.8%

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

$1,686.6$1,510.2

Bud

get

Act

ual

FY 2013-14

FY 2014-15 Budget $ = amended budget revenue = $1,481.2 millionFY 2014-15 YTD $ = revenue = $1,171.6 millionFY 2014-15 YTD % = 79.1%FY 2013-14 Actual $ = year-end actual revenue = $1,383.6 millionFY 2013-14 YTD $ = revenue = $1,120.9 millionFY 2013-14 YTD % = 81.0%

FY 2014-15 Budget $ = amended budget expenditures = $1,686.6 millionFY 2014-15 YTD $ = expenditures = $1,316.9 millionFY 2014-15 YTD % = 78.1%FY 2013-14 Actual $ = year-end actual expenditures = $1,510.2 millionFY 2013-14 YTD $ = expenditures = $1,326.6 millionFY 2013-14 YTD % = 87.8%

all budgeted general municpal, enterprise and assessment funds.

YTD$1,120.981.0%

YTD$1,171.679.1%

Table 3- ALL FUNDS REVENUES COMPARISON

FY 2014-15 FY 2013-14

Mill

ions

$1,481.2$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$1,316.978.1%

YTD$1,326.6

87.8%

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

$1,686.6$1,510.2

Bud

get

Act

ual

FY 2013-14

FY 2014-15 Budget $ = amended budget revenue = $1,481.2 millionFY 2014-15 YTD $ = revenue = $1,171.6 millionFY 2014-15 YTD % = 79.1%FY 2013-14 Actual $ = year-end actual revenue = $1,383.6 millionFY 2013-14 YTD $ = revenue = $1,120.9 millionFY 2013-14 YTD % = 81.0%

FY 2014-15 Budget $ = amended budget expenditures = $1,686.6 millionFY 2014-15 YTD $ = expenditures = $1,316.9 millionFY 2014-15 YTD % = 78.1%FY 2013-14 Actual $ = year-end actual expenditures = $1,510.2 millionFY 2013-14 YTD $ = expenditures = $1,326.6 millionFY 2013-14 YTD % = 87.8%

2

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

RevenuesProperty Taxes 51,912$ 50,310 52,745 53,849 53,234 (615)$ Local Use Taxes 15,994 18,462 23,438 26,290 31,172 4,882 Earnings Taxes 127,344 128,626 134,207 138,129 145,624 7,495 Sales Taxes 300 - - - - - Gaming Taxes 14,520 14,152 13,023 12,149 11,566 (584) Utility Taxes 79,877 71,104 68,348 71,265 71,699 434 Convention & Tourism Taxes 107 114 197 226 191 (36) Licenses & Permits 14,496 17,173 16,555 17,858 15,509 (2,350) Fines & Forfeitures 13,582 12,402 10,602 11,494 14,409 2,915 Interest & Rental Income 2,870 2,188 3,003 2,310 1,496 (814) Service Charges 20,382 18,795 16,945 18,105 18,148 43 Grants 6,744 5,645 6,664 4,031 5,033 1,001 Special Assessments 25 50 47 47 - (47) All Other 4,573 152 2,825 2,449 893 (1,555) Transfers 12,320 131 2,267 0 218 218

Total General Fund Revenues 365,047$ 339,307 350,864 358,202 369,191 10,988$

Expenditures Personal Services 242,672$ 242,908 260,419 267,753 285,384 17,631$ Contractual Services 95,672 79,093 77,999 77,543 75,086 (2,457) Commodities 10,061 10,502 10,838 9,968 8,362 (1,606) Capital Outlay 2,638 2,106 1,332 1,882 1,720 (162) Debt Service 10,656 11,391 13,803 11,966 8,442 (3,524) Contingent Approp 51 48 48 9 - (9) Transfers 727 4,050 729 224 9 (214)

Total General Fund Expenditures 362,475$ 350,099 365,168 369,344 379,004 9,660$

Total Revenue Over/(Under) Expenditures 2,572$ (10,792) (14,303) (11,142) (9,813) 1,329$

General Fund Revenues & ExpendituresFiscal Year Through February 28

In 000s

General Fund Revenues and Expenditures Five Year ComparisonFiscal Year through February 28 (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 (5) (5) 6,439 6,439 - -

REVENUESPROPERTY TAXES 6,759 9,385 55,096 55,096 53,234 56,702 53,849 97% 95%LOCAL USE TAXES 4,146 3,648 30,797 30,797 31,172 30,633 26,290 101% 86%EARNINGS TAXES 21,600 13,178 201,050 201,050 145,624 200,002 138,129 72% 69%GAMING TAXES 1,110 1,125 14,535 14,535 11,566 14,451 12,149 80% 84%UTILITY TAXES 2,828 2,000 96,154 96,154 71,699 94,710 71,265 75% 75%CONV & TOURISM TAXES 24 11 220 220 191 276 226 87% 82%LICENSES & PERMITS 7,846 8,355 27,211 27,211 15,509 27,853 17,858 57% 64%FINES & FORFEITURES 1,772 1,112 13,694 16,594 14,409 13,934 11,494 87% 82%INTEREST & RENTAL INCOME 150 102 3,456 3,456 1,496 2,148 2,310 43% 108%SERVICE CHARGES 1,646 2,329 25,758 25,936 18,148 21,673 18,105 70% 84%GRANTS 546 62 5,994 8,828 5,033 5,371 4,031 57% 75%SPECIAL ASSESSMENTS - 3 50 50 - 53 47 0% 89%ALL OTHER 56 95 1,224 1,496 893 3,027 2,449 60% 81% TOTAL REVENUES 48,483$ 41,405$ 475,239$ 481,423$ 368,973$ 470,833$ 358,202$ 77% 76%

INTER-FUND TRANSFERSIN 218 - 3,313 3,348 218 4,349 0 7% 0%OUT - - (40,865) (40,865) (9) (46,798) (224) 0% 0%

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

TOTAL AVAILABLE RESOURCES -$ -$ 476,403$ 493,293$ 418,568$ 480,866$ 410,077$ 85% 85%

EXPENDITURESPERSONAL SERVICES 27,664 25,219 331,775 334,190 285,384 326,257 267,753 85% 82%CONTRACTUAL SERVICES 5,138 (74) 78,333 85,238 75,086 82,554 77,543 88% 94%COMMODITIES 505 829 10,222 10,752 8,362 12,099 9,968 78% 82%CAPITAL OUTLAY 43 (156) 58 1,800 1,720 1,889 1,882 96% 100%SUBTOTAL - OPERATIONS 33,349$ 25,818$ 420,389$ 431,980$ 370,552$ 422,799$ 357,146$ 86% 84%DEBT SERVICE 361 578 12,499 12,499 8,442 13,298 11,966 68% 90%CONTINGENT APPROP - - 4,800 4,800 - 3 9 0% 273% TOTAL EXPENDITURES 33,710$ 26,396$ 437,688$ 449,279$ 378,994$ 436,101$ 369,121$ 84% 85%

ENDING FUND BALANCE - - 38,716$ 44,015$ 39,574$ 44,765$ 40,956$ - -

GENERAL FUNDCOMPARISON OF REVENUES, EXPENDITURES AND CHANGE IN FUND BALANCE

BUDGETARY BASISFor the Period Ended February 28, 2015

(In 000s)

Month of February Current Year Prior Year Percent Realized

General Fund Comparison of Revenues, Expenditures and Change in Fund Balancefor the Period Ended February 28, 2015 (in 000s)

4

General Fund Revenues and Expendituresfor the Period Ended February 28, 2015

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

Millions

$24.0$38.7

Aug.

$23.1$34.0

Sept.

$51.7$40.3

Oct.

$20.8$19.8

Nov.

Jan. $76.0$40.4

$33.2$36.6

Dec.

$41.4$26.4

Feb.

Feb. $48.5$33.7

$72.9$35.1

April

$39.7$31.9

March

$23.2$47.5

May

$23.3$53.1

June

July $45.2$35.1

TOTAL REVENUESTOTAL EXPENDITURES

Cal

enda

r 201

420

15

5

GENERAL FUNDCOMPARISON OF EXPENDITURES BY PURPOSE AND DEPARTMENT


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

TOTAL EXPENDITURES 33,710$ 26,396$ 437,688$ 449,279$ 378,994$ 436,101$ 369,121$ 84% 85%

OPERATING EXPENSES 33,349$ 25,818$ 420,389$ 431,980$ 370,552$ 422,799$ 357,146$ 86% 84%BOARDS OF ELECTIONS 292 101 3,823 3,362 2,211 1,415 1,132 66% 80%CITY PLANNING & DEV 288 195 3,731 4,347 3,698 4,934 4,401 85% 89%FINANCE 1,026 895 11,140 11,792 9,768 11,067 9,541 83% 86%FIRE 8,690 8,260 93,303 93,481 88,662 96,018 82,175 95% 86%GENERAL SERVICES 1,229 355 25,154 25,308 22,955 28,562 26,632 91% 93%HEALTH - - - - - - - 0% 0%HUMAN RELATIONS 963 198 1,591 2,681 2,955 1,229 1,791 110% 146%HUMAN RESOURCES 309 316 3,752 3,764 3,094 3,571 2,966 82% 83%LAW (134) 283 4,364 4,608 4,094 3,729 3,751 89% 101%LEGISLATIVE ASSISTANCE 130 118 1,856 1,856 1,387 1,724 1,447 75% 84%MUNICIPAL COURT 336 26 14,101 14,981 13,495 13,006 11,573 90% 89%NEIGH & HOUSING SERVICES 908 896 20,115 21,688 18,778 21,771 20,792 87% 96%OFC OF CITY MANAGER 753 555 7,030 7,672 6,732 7,941 6,969 88% 88%OFCS OF MAYOR & COUNCIL 298 354 4,727 5,129 4,019 4,661 4,142 78% 89%PARKS & RECREATION 118 398 1,781 2,095 1,798 2,690 2,289 86% 85%POLICE 17,521 13,479 201,745 206,854 166,461 198,034 155,908 80% 79%PUBLIC WORKS 622 (612) 22,178 22,361 20,447 22,446 21,638 91% 96%

DEBT SERVICE 361$ 578$ 12,499$ 12,499$ 8,442$ 13,298$ 11,966$ 68% 90%

CONTINGENT APPROP -$ -$ 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 February 28, 2015 (in 000s)

6


120,008$ 111,119$ 1,396,961$ 1,481,191$ 1,171,650$ 1,383,614$ 1,120,959$ 79% 81%

PROPERTY TAXES 9,807 14,471 118,472 118,472 112,216 120,159 113,465 95% 94%LOCAL USE TAXES 4,547 3,999 33,757 33,757 34,197 33,637 28,845 101% 86%SALES TAXES 14,409 14,088 183,177 183,177 170,166 182,116 150,065 93% 82%EARNINGS TAXES 21,600 13,178 202,044 202,044 145,996 200,991 138,526 72% 69%GAMING TAXES 1,110 1,125 14,535 14,535 11,566 14,451 12,149 80% 84%UTILITY TAXES 2,828 2,000 96,470 96,470 71,776 95,012 71,446 74% 75%CONV & TOURISM TAXES 3,535 2,946 39,317 39,317 36,736 39,445 33,667 93% 85%LICENSES & PERMITS 8,386 8,816 45,066 45,191 30,660 45,577 31,964 68% 70%FINES & FORFEITURES 1,908 1,186 14,265 17,398 15,136 14,765 12,174 87% 82%INTEREST & RENTAL INCOME 1,847 1,607 22,619 23,459 19,670 30,001 24,122 84% 80%SERVICE CHARGES 4,894 4,670 68,662 70,222 53,631 60,724 50,277 76% 83%REVENUE FROM PUBLIC ENT 36,887 32,867 460,130 460,135 382,167 417,314 354,265 83% 85%GRANTS 5,107 5,874 77,539 154,246 70,628 98,000 75,743 46% 77%SPECIAL ASSESSMENTS 2,561 2,408 4,241 4,796 4,256 4,451 3,997 89% 90%ALL OTHER 582 1,886 16,669 17,976 12,848 26,972 20,251 71% 75%

TOTAL REVENUES - ALL FUNDS 120,008$ 111,119$ 1,396,961$ 1,481,191$ 1,171,650$ 1,383,614$ 1,120,959$ 79% 81%

GENERAL FUND 48,483$ 41,405$ 475,239$ 481,423$ 368,973$ 470,833$ 358,202$ 77% 76%

PROPERTY TAXES 6,759 9,385 55,096 55,096 53,234 56,702 53,849 97% 95%LOCAL USE TAXES 4,146 3,648 30,797 30,797 31,172 30,633 26,290 101% 86%SALES TAXES - - - - - - - 0% 0%EARNINGS TAXES 21,600 13,178 201,050 201,050 145,624 200,002 138,129 72% 69%GAMING TAXES 1,110 1,125 14,535 14,535 11,566 14,451 12,149 80% 84%UTILITY TAXES 2,828 2,000 96,154 96,154 71,699 94,710 71,265 75% 75%CONV & TOURISM TAXES 24 11 220 220 191 276 226 87% 82%LICENSES & PERMITS 7,846 8,355 27,211 27,211 15,509 27,853 17,858 57% 64%FINES & FORFEITURES 1,772 1,112 13,694 16,594 14,409 13,934 11,494 87% 82%INTEREST & RENTAL INCOME 150 102 3,456 3,456 1,496 2,148 2,310 43% 108%SERVICE CHARGES 1,646 2,329 25,758 25,936 18,148 21,673 18,105 70% 84%GRANTS 546 62 5,994 8,828 5,033 5,371 4,031 57% 75%SPECIAL ASSESSMENTS - 3 50 50 - 53 47 0% 89%ALL OTHER 56 95 1,224 1,496 893 3,027 2,449 60% 81%

SPECIAL REVENUE FUNDS 26,277$ 27,351$ 322,912$ 359,907$ 295,799$ 341,288$ 290,236$ 82% 85%PROPERTY TAXES 2,281 3,930 52,088 52,088 48,991 51,702 49,728 94% 96%LOCAL USE TAXES 401 351 2,950 2,950 3,022 2,989 2,553 102% 85%SALES TAXES 9,551 9,417 117,341 117,341 110,273 116,241 96,706 94% 83%CONV & TOURISM TAXES 3,511 2,935 37,428 37,428 35,472 37,537 32,667 95% 87%LICENSES & PERMITS 404 440 4,055 4,180 3,534 3,965 3,192 85% 81%FINES & FORFEITURES 136 74 571 804 727 832 680 90% 82%INTEREST & RENTAL INCOME 1,395 1,247 12,496 13,334 11,224 18,516 14,516 84% 78%SERVICE CHARGES 3,247 2,341 42,710 42,861 35,483 39,050 32,172 83% 82%GRANTS 2,876 4,227 49,376 85,024 42,257 66,027 54,425 50% 82%SPECIAL ASSESSMENTS 2,457 2,372 3,413 3,413 3,314 3,120 2,934 97% 94%ALL OTHER 15 17 485 485 1,503 1,309 663 310% 51%

CAPITAL IMPROVEMENTS FUNDS 6,448$ 5,110$ 63,171$ 94,497$ 67,784$ 83,528$ 67,096$ 72% 80%SALES TAXES 4,858 4,671 61,211 61,211 57,661 61,166 50,775 94% 83%INTEREST & RENTAL INCOME 6 2 43 50 66 39 28 132% 73%SERVICE CHARGES - - - 1,230 - - - 0% 0%GRANTS 1,319 485 1,361 29,860 9,380 12,768 7,195 31% 56%SPECIAL ASSESSMENTS 83 21 - 555 428 512 441 77% 86%ALL OTHER 183 (68) 555 1,590 250 9,043 8,657 16% 96%

DEBT SERVICE FUNDS 1,166$ 3,052$ 50,918$ 50,918$ 36,313$ 48,616$ 35,203$ 71% 72%PROPERTY TAXES 767 1,156 11,289 11,289 9,991 11,755 9,887 89% 84%LOCAL USE TAXES - - 10 10 4 15 2 40% 14%SALES TAXES - - 4,625 4,625 2,233 4,709 2,584 48% 55%EARNINGS TAXES - - 994 994 372 989 398 37% 40%UTILITY TAXES - - 316 316 77 302 182 24% 60%CONV & TOURISM TAXES - - 1,669 1,669 1,073 1,631 775 64% 47%LICENSES & PERMITS 135 20 13,800 13,800 11,618 13,759 10,913 84% 79%FINES & FORFEITURES - - - - - - - 0% 0%INTEREST & RENTAL INCOME 7 67 1,544 1,544 505 1,468 1,094 33% 74%SERVICE CHARGES - - 195 195 - - - 0% 0%GRANTS (14) 333 5,495 5,495 2,578 4,281 2,932 47% 68%SPECIAL ASSESSMENTS 22 12 775 775 514 765 575 66% 75%ALL OTHER 249 1,462 10,209 10,209 7,348 8,941 5,861 72% 66%

BUSINESS-TYPE ACTIVITIES 37,635$ 34,202$ 484,721$ 494,447$ 402,781$ 439,350$ 370,223$ 81% 84%INTEREST & RENTAL INCOME 290 189 5,080 5,075 6,379 7,831 6,174 126% 79%REVENUE FROM PUBLIC ENT 36,887 32,867 460,130 460,135 382,167 417,314 354,265 83% 85%GRANTS 379 766 15,312 25,039 11,380 9,552 7,159 45% 75%SPECIAL ASSESSMENTS - 0 3 3 - 2 1 0% 85%ALL OTHER 79 380 4,196 4,196 2,854 4,652 2,623 68% 56%

TOTAL REVENUES - ALL SOURCES

COMPARISON OF REVENUES BY MAJOR SOURCES AND BY FUND TYPE

For the Period Ended February 28, 2015(In 000s)

BUDGETARY BASIS

Current Year Prior Year Percent RealizedMonth of February

Comparison of Revenuesby Major Sources and by Fund Type for the Period Ended February 28, 2015 (in 000s)

continued...

7

Comparison of Revenuesby Major Sources and by Fund Type for the Period Ended February 28, 2015 (in 000s) continued...


120,008$ 111,119$ 1,396,961$ 1,481,191$ 1,171,650$ 1,383,614$ 1,120,959$ 79% 81%



GENERAL FUND 48,483$ 41,405$ 475,239$ 481,423$ 368,973$ 470,833$ 358,202$ 77% 76%









BUDGETARY BASIS



120,008$ 111,119$ 1,396,961$ 1,481,191$ 1,171,650$ 1,383,614$ 1,120,959$ 79% 81%



GENERAL FUND 48,483$ 41,405$ 475,239$ 481,423$ 368,973$ 470,833$ 358,202$ 77% 76%









BUDGETARY BASIS


8

Comparison of Monthly Revenues by Fund Typefor the Period Ended February 28, 2015

Cal

enda

r Yea

r 201

420

15

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

Millions

Aug.

Feb.

March

GENERAL FUND

SPECIAL REVENUE FUNDS

CAPITAL IMPROVEMENTS FUNDS

DEBT SERVICE FUNDS

BUSINESS TYPE FUNDS

April

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

Feb.$48.5

$26.3$6.4

$1.2$37.6

Jan.

$76.0$61.8

$6.3$15.7

$33.7

Dec.

$33.2$33.5

$7.0$1.8

$36.7

Nov.$20.8

$23.2$5.2

$0.2$41.5

Oct.$51.7

$24.8$6.7

$10.7$45.5

Sept.$23.1

$27.7$7.2

$1.0$47.6

$24.0$21.9

$4.8$0.8

$43.7

July$45.2

$27.8$11.3

$4.1$41.6

June$23.3

$26.2$7.9

$0.6$37.8

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

Feb. 14 $13,177,965

$12,291,792Sept. 14

$21,207,928

$11,704,125

Oct. 14

Nov. 14

$13,972,541Dec. 14

$20,907,687Mar. 14

$12,241,359Jan. 15

$21,599,966Feb. 15

$18,147,283Jan. 15

$14,408,932Feb. 15

$18,107,779Dec. 14

$41,557,021Apr. 14

May 14 $11,820,634

June 14 $11,474,894

July 14

Aug .14

Aug. 14

$17,051,331

July 14 $21,991,700

$11,785,739

$12,631,542

$5

$10

$15

$20

$25

$30

$35

$40

$45

$50

Mill

ions

$14,087,570Feb. 14

$14,148,087Mar. 14

2014

Aug Sept Nov

2015

Jan FebDecFeb Mar Apr May June July Oct

2014

Aug Sept Nov

2015

Jan FebDecFeb Mar Apr May June July Oct

$17,903,078Apr. 14

May 14 $13,704,476

June 14 $16,440,124

$20,909,320Sept. 14

$21,180,622Oct. 13

$13,490,223Nov. 14

10

Comparison of Revenues by Fundfor the Period Ended February 28, 2015 (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 82,374$ 76,918$ 912,240$ 986,744$ 768,869$ 944,264$ 750,737$ 78% 80%

GENERAL FUND 48,483$ 41,405$ 475,239$ 481,423$ 368,973$ 470,833$ 358,202$ 77% 76%GENERAL FUND 48,483 41,405 475,239 481,423 368,973 470,833 358,202 77% 76%

SPECIAL REVENUE FUNDS 26,277$ 27,351$ 322,912$ 359,907$ 295,799$ 341,288$ 290,236$ 82% 85%AMBULANCE SERV 1,451 921 17,578 17,578 12,906 17,115 14,213 73% 83%ARRA STIMULUS FUND 0 2,069 1 3,708 887 21,645 20,017 24% 92%ARTERIAL ST IMP FEE 55 18 245 516 499 912 837 97% 92%BOULEVARD MAINT - - - - - - - 0% 0%BROWNFIELD'S REVOLVING - 71 - 2,900 872 521 521 30% 100%CID/NID REVOLVING LOAN - 25 - 12 12 55 35 100% 64%COMMUNITY CENTERS - - - - - 92 92 0% 100%COMMUNITY DEV 2 - 7,994 16,014 7,623 5,051 4,968 48% 98%CONV & TOURISM 4,303 3,728 45,024 45,298 41,689 47,593 39,038 92% 82%DEVELOPMENT SERV 991 797 10,235 10,235 10,448 9,785 7,539 102% 77%DOMESTIC VIOLENCE 78 30 326 786 572 639 452 73% 71%ECON DEV IN-HUD GRANT - - - 100 - 550 550 0% 100%FIRE SALES TAX 1,624 1,577 19,749 21,115 18,239 20,096 17,195 86% 86%GOLF OPERATIONS 73 66 5,936 5,936 4,881 5,501 4,705 82% 86%GOVERNMENTAL GRANTS 537 146 5,171 7,620 4,218 4,972 3,971 55% 80%HEALTH LEVY 2,392 3,896 53,604 53,604 50,605 53,667 50,770 94% 95%HOME INVESTMENT 2 - 2,436 7,328 2,100 2,896 2,428 29% 84%HOPWA 85 7 1,066 1,450 972 1,114 397 67% 36%HUD LEAD PAINTS GRANT 76 - 406 1,398 683 760 633 49% 83%HUD SECT 108 LOAN - - - - - - - 0% 0%INFRASTRUCTURE & MAINT - - - - - - - 0% 0%INMATE SECURITY 265 12 1,442 1,674 1,847 133 107 110% 81%JUSTICE ASSIST GRANT 555 0 6 1,178 1,052 5 4 89% 84%KCATA SALES TAX 1,837 1,839 23,374 23,374 21,866 23,130 18,988 94% 82%LAND BANK 21 0 219 219 183 91 84 84% 92%MUSEUM 160 226 1,471 1,471 1,450 1,485 1,450 99% 98%NEIGH STABIL GRANT - - - 1,572 78 806 62 5% 8%NEIGH TOURIST DEV - - - - - - - 0% 0%NEIGHBORHODDS GRANTS FU - - - - - - - 0% 0%PARKING GARAGE 461 376 4,919 4,992 4,030 5,826 4,856 81% 83%PARKS & RECREATION FUND 2,628 2,648 33,385 33,385 30,870 32,948 28,150 92% 85%PERFORMING ARTS GARAGE 203 69 748 759 667 (281) (373) 88% 0%POLICE DRUG ENFORCE - 502 2,371 2,916 1,701 2,142 1,692 58% 79%

COMPARISON OF REVENUES BY FUNDBUDGETARY BASIS



11

Comparison of Revenues by Fundfor the Period Ended February 28, 2015 (in 000s) continued...





POLICE GRANTS 2 200 8,645 12,806 2,848 5,260 3,725 22% 71%PUBLIC ART - - - - - - - 0% 0%PUBLIC MASS TRANS 2,362 2,354 29,794 29,794 27,723 29,549 24,674 93% 84%PUBLIC SAFETY SALES TAX 1,223 1,226 15,596 15,596 14,282 15,124 12,659 92% 84%R.WHITE HIV/AIDS GRANT 165 - 4,320 6,719 4,213 2,979 2,523 63% 85%SP HOUSING REHAB LOAN - 61 - 1,000 - 2,579 1,270 0% 49%STRATEGIC NEIGHBORHOODS - - 400 400 733 - - 183% 0%STREET CAR FUND 2,960 2,954 7,156 7,156 7,392 6,768 5,884 103% 87%STREET MAINTENANCE 1,763 1,533 19,294 19,299 17,660 19,777 16,122 92% 82%TRAFFICWAY MAINT - - - - - - - 0% 0%YOUTH EMPLOYMENT - - - - - - - 0% 0%

CAPITAL IMPROVEMENTS FUNDS 6,448$ 5,110$ 63,171$ 94,497$ 67,784$ 83,528$ 67,096$ 72% 80%CAPITAL IMPROVEMENTS 6,364 5,087 62,572 93,898 67,340 82,977 66,627 72% 80%REVOLVING PUBLIC IMPRV 84 23 598 598 444 550 469 74% 85%

DEBT SERVICE FUNDS 1,166$ 3,052$ 50,918$ 50,918$ 36,313$ 48,616$ 35,203$ 71% 72%CONV & SPORTS COMPLEX 1 335 2,029 2,029 1,506 2,020 1,683 74% 83%DOWNTOWN ARENA DEBT 135 20 15,050 15,050 11,618 14,336 11,272 77% 79%GEN DEBT & INTEREST 772 1,219 10,045 10,045 10,046 10,809 10,208 100% 94%GO RECOVERY ZONE BONDS 0 0 202 202 220 220 220 109% 100%NEIGH IMPRV DIST GO BOND 0 3 50 50 45 49 48 89% 97%SEWER SP ASSESS 22 11 498 498 355 480 434 71% 90%TIF SPECIAL ALLOCATION - 93 1,965 1,965 1,182 1,578 834 60% 53%STIF-12TH & WYANDOTTE - - 2,885 2,885 1,935 2,759 1,637 67% 59%STIF-909 WALNUT TOWER (14) (0) 460 460 498 499 300 108% 60%STIF-BRUSH CRK/BLUE PKWY - - 761 761 421 665 427 55% 64%STIF-EAST VILLAGE 249 246 1,890 1,890 888 1,735 957 47% 55%STIF-HOK SPORT GARAGE (0) (0) 315 315 124 322 124 39% 38%STIF-HOTEL PRESIDENT - 410 1,485 1,485 833 1,438 849 56% 59%STIF-KC DNTN REDEV DIST - 10 5,804 5,804 3,635 4,701 2,598 63% 55%STIF-MIDTOWN 1 626 7,044 7,044 2,779 6,582 3,410 39% 52%STIF-UPTOWN - 78 435 435 228 422 202 52% 48%STIF-VALENTINE - - - - 0 0 0 0% 0%STREETLIGHT DEBT - - - - - - - 0% 0%

BUSINESS-TYPE ACTIVITIES 37,635$ 34,202$ 484,721$ 494,447$ 402,781$ 439,350$ 370,223$ 81% 84%CUSTOMER FAC CHRG 781 912 11,235 11,235 10,424 10,926 9,562 93% 88%DEA DRUG FORFEITURE 0 0 50 50 50 47 40 99% 85%KANSAS CITY AIRPORTS 8,823 8,288 129,988 129,988 105,080 108,553 90,459 81% 83%KCI PASS FAC CHRG 1,507 1,684 14,164 14,164 16,583 19,832 16,184 117% 82%R.GEBAUR KC SOUTH RAIL 0 0 - - 0 0 0 0% 73%SEWER 14,420 12,729 157,749 157,749 132,462 139,357 119,332 84% 86%STORMWATER 1,327 1,084 13,570 23,297 11,418 14,549 11,097 49% 76%WATER 10,775 9,505 157,965 157,965 126,764 146,086 123,548 80% 85%


TOTAL REVENUES - ALL FUNDS 128,665$ 125,473$ 1,243,241$ 1,362,939$ 768,220$ 1,281,604$ 771,877$ 56% 60%

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 February 28, 2015 (in 000s)

continued...


93,671$ 75,322$ 1,422,559$ 1,686,643$ 1,316,884$ 1,510,182$ 1,326,618$ 78% 88%

GENERAL MUNICIPAL FUNDS 66,412$ 51,847$ 915,754$ 1,093,897$ 870,007$ 1,041,414$ 907,841$ 80% 87%

GENERAL FUND 33,710$ 26,396$ 437,688$ 449,279$ 378,994$ 436,101$ 369,121$ 84% 85%GENERAL FUND 33,710 26,396 437,688 449,279 378,994 436,101 369,121 84% 85%

SPECIAL REVENUE FUNDS 12,946$ 12,334$ 308,944$ 358,496$ 297,877$ 344,553$ 311,782$ 83% 90%AMBULANCE SERV 1,792 1,746 28,166 28,166 24,358 27,920 23,084 86% 83%ARRA STIMULUS FUND - 13 - 4,687 776 18,551 18,249 17% 98%ARTERIAL ST IMP FEE (31) - 63 2,028 1,009 1,426 962 50% 67%BOULEVARD MAINT - - - 92 90 878 878 97% 100%BROWNFIELD'S REVOLVING 287 0 - 3,161 1,560 1,201 1,295 49% 108%CID/NID REVOLVING LOAN 21 - - 80 33 9 9 41% 100%COMMUNITY CENTERS - - - - - 134 136 0% 101%COMMUNITY DEV 262 181 8,344 13,098 10,293 9,641 7,124 79% 74%CONV & TOURISM 1,149 1,137 25,517 26,978 24,008 29,605 25,115 89% 85%DEVELOPMENT SERV 664 764 9,881 11,111 8,536 9,717 8,522 77% 88%DOMESTIC VIOLENCE 26 24 515 1,146 886 1,041 1,080 77% 104%ECON DEV IN-HUD GRANT - - - 0 0 40 40 100% 100%FIRE SALES TAX 253 52 19,255 20,248 19,890 21,259 20,093 98% 95%GOLF OPERATIONS 31 173 5,929 5,929 5,197 5,486 5,422 88% 99%GOVERNMENTAL GRANTS 287 204 5,171 7,447 5,078 5,437 4,506 68% 83%HEALTH LEVY 1,215 993 43,415 44,264 41,959 44,866 42,909 95% 96%HOME INVESTMENT - 42 2,436 6,603 5,259 5,263 4,860 80% 92%HOPWA - - 1,066 1,136 1,135 1,264 1,264 100% 100%HUD LEAD PAINTS GRANT 49 21 406 1,334 901 1,051 974 68% 93%HUD SECT 108 LOAN - - - 53 9 230 230 18% 100%INFRASTRUCTURE & MAINT - - - - - - - 0% 0%INMATE SECURITY 111 - 1,647 1,747 1,218 173 173 70% 100%JUSTICE ASSIST GRANT 10 81 - 1,242 487 1,213 1,034 39% 85%KCATA SALES TAX - - 23,374 23,374 23,374 23,078 23,078 100% 100%LAND BANK 57 129 2,168 2,553 2,180 2,247 1,446 85% 64%MUSEUM 36 234 1,478 2,043 1,019 1,797 1,790 50% 100%NEIGH STABIL GRANT - - - 1,358 1,019 765 783 75% 102%NEIGH TOURIST DEV (28) (133) 1,333 2,615 2,423 2,482 2,335 93% 94%NEIGHBORHOOD GRANTS FUN - - - - - - - 0% 0%PARKING GARAGE 30 169 8,547 8,697 7,688 8,158 7,666 88% 94%PARKS & RECREATION FUND 1,802 2,008 33,068 34,733 28,282 32,420 26,007 81% 80%PERFORMING ARTS GARAGE 28 12 737 737 650 618 599 88% 97%POLICE DRUG ENFORCE 174 170 2,361 2,720 1,623 2,243 1,838 60% 82%POLICE GRANTS 540 448 8,645 13,075 5,300 6,139 4,389 41% 71%PUBLIC ART (36) - 350 570 398 326 326 70% 100%PUBLIC MASS TRANS 211 (427) 27,058 27,795 27,033 30,206 29,825 97% 99%PUBLIC SAFETY SALES TAX 791 1,103 3,763 8,458 5,826 11,213 9,335 69% 83%R.WHITE HIV/AIDS GRANT 833 49 4,320 5,175 4,895 4,703 3,758 95% 80%

TOTAL EXPENDITURES - ALL FUNDS

COMPARISON OF EXPENDITURES BY FUNDBUDGETARY BASIS



13

Comparison of Expenditures by Fundfor the Period Ended February 28, 2015 (in 000s) continued...





SP HOUSING REHAB LOAN 46 (191) 45 1,781 899 1,350 1,363 51% 101%STRATEGIC NEIGHBORHOODS 7 - - 400 280 - - 70% 0%STREET CAR FUND 186 - 5,537 6,729 6,064 600 600 90% 100%STREET MAINTENANCE 2,141 3,332 34,200 34,985 26,103 29,657 28,536 75% 96%TRAFFICWAY MAINT - - - - - - - 0% 0%YOUTH EMPLOYMENT - - 150 150 136 150 151 91% 100%

CAPITAL IMPROVEMENTS FUNDS 4,962$ (1,915)$ 53,935$ 167,702$ 93,954$ 143,392$ 126,731$ 56% 88%CAPITAL IMPROVEMENTS 4,781 (1,979) 52,425 165,952 93,175 142,736 126,071 56% 88%REVOLVING PUBLIC IMPRV 182 64 1,510 1,750 778 655 659 44% 101%

DEBT SERVICE FUNDS 14,794$ 15,032$ 115,188$ 118,421$ 99,181$ 117,368$ 100,207$ 84% 85%CONV & SPORTS COMPLEX 277 346 21,734 21,734 9,183 19,213 8,021 42% 42%DOWNTOWN ARENA DEBT 8,757 8,580 15,323 15,583 15,530 15,675 15,350 100% 98%GEN DEBT & INTEREST 17 18 35,739 35,746 35,718 35,344 35,318 100% 100%GO RECOVERY ZONE BONDS - - 528 528 527 528 527 100% 100%NEIGH IMPRV DIST GO BOND - - 45 45 43 45 45 97% 100%SEWER SP ASSESS - - 30 45 45 30 30 100% 100%SEWER SP ASSESS BOND - - - 39 33 39 39 85% 100%TIF SPECIAL ALLOCATION 735 691 2,125 2,125 1,717 1,767 1,720 81% 97%STIF-12TH & WYANDOTTE 102 102 3,280 3,280 3,274 3,637 3,637 100% 100%STIF-909 WALNUT TOWER 22 22 655 655 469 444 429 72% 97%STIF-BRUSH CRK/BLUE PKWY - - 1,075 1,075 1,074 995 995 100% 100%STIF-EAST VILLAGE - - 3,035 3,035 1,523 2,506 1,109 50% 44%STIF-HOK SPORT GARAGE - - 730 730 726 720 720 99% 100%STIF-HOTEL PRESIDENT 626 576 1,407 4,307 3,672 861 786 85% 91%STIF-KC DNTN REDEV DIST 3,936 4,415 13,979 13,979 13,968 19,663 19,663 100% 100%STIF-MIDTOWN - - 5,312 5,324 1,880 5,784 2,063 35% 36%STIF-UPTOWN - - 412 412 25 397 34 6% 8%STIF-VALENTINE 322 282 351 351 349 314 314 100% 100%STREETLIGHT DEBT - - 9,428 9,428 9,425 9,406 9,406 100% 100%

BUSINESS-TYPE ACTIVITIES 27,259$ 23,475$ 506,805$ 592,746$ 446,877$ 468,769$ 418,777$ 75% 89%CUSTOMER FAC CHRG 744 846 10,566 11,500 11,495 12,243 12,243 100% 100%DEA DRUG FORFEITURE - - 50 50 25 50 50 51% 100%KANSAS CITY AIRPORTS 8,214 8,011 130,238 165,544 137,990 160,900 141,044 83% 88%KCI PASS FAC CHRG 1,968 2,072 14,246 15,597 10,592 7,591 7,625 68% 100%R.GEBAUR KC SOUTH RAIL - - - - - - - 0% 0%SEWER 8,846 4,062 175,133 191,733 130,056 127,312 113,772 68% 89%STORMWATER 823 878 19,055 31,781 20,606 15,907 13,493 65% 85%WATER 6,664 7,606 157,517 176,542 136,112 144,765 130,552 77% 90%

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 February 28, 2015 (in 000s)

COMPARISON OF EXPENDITURES BY PURPOSE AND DEPARTMENTBUDGETARY BASIS



93,671$ 75,322$ 1,422,559$ 1,686,643$ 1,316,884$ 1,510,182$ 1,326,618$ 78% 88%


OPERATING EXPENSES 48,202$ 34,726$ 679,289$ 858,064$ 664,073$ 813,867$ 701,191$ 77% 86%BOARDS OF ELECTIONS 292 101 3,823 3,362 2,211 1,415 1,132 66% 80%CITY PLANNING & DEV 1,328 959 15,169 22,730 17,110 20,738 19,156 75% 92%CONV & ENT FAC 1,113 966 18,053 18,329 15,646 20,468 17,670 85% 86%CONV & TOURISM (48) 37 3,498 4,780 4,378 4,580 4,500 92% 98%FINANCE 1,142 992 13,795 18,794 15,364 13,603 11,531 82% 85%FIRE 10,566 10,028 137,776 138,889 130,222 141,874 122,102 94% 86%GENERAL SERVICES 1,691 961 31,118 39,818 35,030 41,762 40,689 88% 97%HEALTH 2,153 1,322 21,921 26,208 20,915 23,826 20,002 80% 84%HEALTH & MEDICAL CARE 7 6 107 107 63 77 65 59% 85%HUMAN RELATIONS 963 198 1,774 2,827 2,989 1,823 1,852 106% 102%HUMAN RESOURCES 309 316 3,752 3,764 3,094 3,571 2,966 82% 83%KANSAS CITY MUSEUM - 116 - - - 126 126 0% 100%LAW (101) 327 5,064 5,432 4,546 4,448 4,253 84% 96%LEGISLATIVE ASSISTANCE 130 118 1,856 1,856 1,387 1,724 1,447 75% 84%MUNICIPAL COURT 535 26 15,075 16,243 14,245 13,006 11,573 88% 89%NEIGH & HOUSING SERVICES 1,315 1,137 32,678 48,900 39,431 42,198 37,208 81% 88%OFC OF CITY MANAGER 1,133 603 9,719 13,000 8,870 14,611 13,092 68% 90%OFCS OF MAYOR & COUNCIL 298 354 5,027 5,554 4,405 4,959 4,310 79% 87%PARKS & RECREATION 2,895 3,026 51,035 81,122 60,769 67,442 57,792 75% 86%POLICE 18,724 14,666 215,172 226,272 174,956 212,505 166,155 77% 78%PUBLIC TRANSPORTATION - - - - - 206 206 0% 100%PUBLIC WORKS 3,713 (1,581) 90,587 159,048 98,416 163,803 150,449 62% 92%WATER SERVICES 44 48 2,292 21,028 10,027 15,103 12,914 48% 86%

PASS THROUGH PAYMENTS -$ 117$ 87,722$ 86,764$ 85,284$ 87,333$ 86,925$ 98% 100%CONV & TOURISM - - 8,070 8,070 8,070 8,120 7,712 100% 95%HEALTH & MEDICAL CARE - - 30,550 30,669 30,669 31,210 31,210 100% 100%KANSAS CITY MUSEUM - 117 - - - 1,458 1,458 0% 100%PUBLIC TRANSPORTATION - - 49,102 48,025 46,544 46,544 46,544 97% 100%

DEBT SERVICE 18,210$ 17,004$ 143,943$ 144,269$ 120,650$ 140,211$ 119,716$ 84% 85%

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



15

Comparison of Expenditures by Purpose and Departmentfor the Period Ended February 28, 2015 (in 000s) continued...

COMPARISON OF EXPENDITURES BY PURPOSE AND DEPARTMENTBUDGETARY BASIS




BUSINESS-TYPE ACTIVITIES 27,259$ 23,475$ 506,805$ 592,746$ 446,877$ 468,769$ 418,777$ 75% 89%

OPERATING EXPENSES 21,246$ 17,364$ 415,444$ 501,385$ 359,249$ 366,272$ 317,066$ 72% 87%AVIATION 5,461 5,195 131,338 168,929 136,498 141,416 121,626 81% 86%BOARDS OF ELECTIONS - - - - (1) 306 - 0% 0%WATER SERVICES 15,784 12,168 284,106 332,456 222,752 224,550 195,440 67% 87%

DEBT SERVICE 6,014$ 6,112$ 91,361$ 91,361$ 87,628$ 102,496$ 101,711$ 96% 99%AVIATION 5,465 5,734 23,762 23,762 23,605 39,368 39,335 99% 100%WATER SERVICES 549 378 67,599 67,599 64,023 63,128 62,377 95% 99%

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REVENUESINTEREST & RENTAL INCOME 112$ 86$ 1,283$ 1,283$ 1,338$ 1,656$ 1,109$ 104% 67%REVENUE FROM PUBLIC ENT 10,595 9,413 153,143 153,143 122,827 140,422 120,236 80% 86%GRANTS - - - - - 28 27 0% 99%SPECIAL ASSESSMENTS - 0 3 3 - 2 1 0% 85%ALL OTHER 68 6 3,536 3,536 2,600 3,979 2,175 74% 55% TOTAL REVENUES 10,775$ 9,505$ 157,965$ 157,965$ 126,764$ 146,086$ 123,548$ 80% 85%

INTER-FUND TRANSFERSIN - - - - - - - 0% 0%OUT (2,500) - - (2,500) (2,500) - - 100% 0%

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

TOTAL AVAILABLE RESOURCES 8,275$ 9,505$ 157,965$ 155,465$ 124,264$ 146,086$ 123,548$ 80% 85%

EXPENDITURESPERSONAL SERVICES 2,555 2,503 34,864 34,864 27,029 31,057 26,033 78% 84%CONTRACTUAL SERVICES 2,285 1,724 68,032 81,335 56,636 63,068 55,851 70% 89%COMMODITIES 1,093 1,142 14,931 15,830 13,064 11,683 11,338 83% 97%CAPITAL OUTLAY 357 1,863 5,126 9,949 7,659 8,145 7,266 77% 89%SUBTOTAL - OPERATIONS 6,290$ 7,232$ 122,953$ 141,978$ 104,388$ 113,952$ 100,488$ 74% 88%DEBT SERVICE 373 373 34,564 34,564 31,725 30,813 30,064 92% 98% TOTAL EXPENDITURES 6,664$ 7,606$ 157,517$ 176,542$ 136,112$ 144,765$ 130,552$ 77% 90%

1,612$ 1,899$ 448$ (21,077)$ (11,848)$ 1,321$ (7,003)$ - -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 February 28, 2015 (in 000s)

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REVENUESINTEREST & RENTAL INCOME 81$ 69$ 1,492$ 1,492$ 3,897$ 4,689$ 3,915$ 261% 83%REVENUE FROM PUBLIC ENT 14,332 12,660 156,147 156,147 128,469 133,803 114,553 82% 86%GRANTS - - - - - 914 914 0% 100%SPECIAL ASSESSMENTS - - - - - - - 0% 0%ALL OTHER 7 - 110 110 96 (49) (50) 87% 0% TOTAL REVENUES 14,420$ 12,729$ 157,749$ 157,749$ 132,462$ 139,357$ 119,332$ 84% 86%

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



EXPENDITURESPERSONAL SERVICES 1,873 1,885 26,996 26,996 20,042 23,961 19,889 74% 83%CONTRACTUAL SERVICES 6,086 1,079 92,160 108,411 66,187 61,055 51,426 61% 84%COMMODITIES 437 989 7,591 10,682 7,869 5,566 6,059 74% 109%CAPITAL OUTLAY 276 106 15,828 13,087 4,126 4,879 4,548 32% 93%SUBTOTAL - OPERATIONS 8,671$ 4,058$ 142,576$ 159,175$ 98,225$ 95,461$ 81,923$ 62% 86%DEBT SERVICE 175 4 32,557 32,557 31,831 31,851 31,849 98% 100% TOTAL EXPENDITURES 8,846$ 4,062$ 175,133$ 191,733$ 130,056$ 127,312$ 113,772$ 68% 89%

5,575$ 8,667$ (17,384)$ (33,984)$ 2,406$ 12,045$ 5,560$ - -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 February 28, 2015 (in 000s)

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Stormwater Fund Comparison of Revenues, Expenditures and Change in Cash Reservefor the Period Ended February 28, 2015 (in 000s)


REVENUESINTEREST & RENTAL INCOME 9$ 9$ 180$ 180$ 126$ 174$ 126$ 70% 72%REVENUE FROM PUBLIC ENT 1,318 1,074 13,380 13,380 11,292 13,064 10,894 84% 83%GRANTS - - - 9,727 - 1,023 - 0% 0%ALL OTHER - - 10 10 - 288 76 0% 27% TOTAL REVENUES 1,327$ 1,084$ 13,570$ 23,297$ 11,418$ 14,549$ 11,097$ 49% 76%

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



EXPENDITURESPERSONAL SERVICES 495 421 8,447 8,447 5,393 464 5,245 64% 1130%CONTRACTUAL SERVICES 185 236 7,524 19,270 11,627 1,473 5,534 60% 376%COMMODITIES 21 59 1,370 1,375 1,069 6,401 877 78% 14%CAPITAL OUTLAY 122 162 1,236 2,211 2,050 836 1,373 93% 164%SUBTOTAL - OPERATIONS 823$ 878$ 18,577$ 31,303$ 20,139$ 9,174$ 13,029$ 64% 142%DEBT SERVICE 0 0 478 478 468 6,733 464 98% 7% TOTAL EXPENDITURES 823$ 878$ 19,055$ 31,781$ 20,606$ 15,907$ 13,493$ 65% 85%

504$ 205$ (5,485)$ (8,484)$ (9,189)$ (1,359)$ (2,396)$ - -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 February 28, 2015 (in 000s)


REVENUESINTEREST & RENTAL INCOME 59$ 2$ 1,367$ 1,367$ 692$ 897$ 728$ 51% 81%REVENUE FROM PUBLIC ENT 8,382 7,146 112,769 112,769 92,849 99,634 83,092 82% 83%GRANTS 379 766 15,312 15,312 11,380 7,588 6,218 74% 82%SPECIAL ASSESSMENTS - - - - - - - 0% 0%ALL OTHER 3 374 540 540 158 434 421 29% 97% TOTAL REVENUES 8,823$ 8,288$ 129,988$ 129,988$ 105,080$ 108,553$ 90,459$ 81% 83%

INTER-FUND TRANSFERSIN - - - - 144 12,428 12,303 0% 99%OUT - - - - - (5,128) (5,128) 0% 100%



EXPENDITURESPERSONAL SERVICES 2,598 2,396 32,966 32,966 25,588 29,944 25,194 78% 84%CONTRACTUAL SERVICES 2,391 2,460 80,420 114,511 98,122 93,620 79,178 86% 85%COMMODITIES 472 339 5,497 6,255 4,606 5,155 4,550 74% 88%CAPITAL OUTLAY - - 2,498 2,955 965 913 886 33% 97%SUBTOTAL - OPERATIONS 5,461$ 5,195$ 121,382$ 156,687$ 129,281$ 129,631$ 109,807$ 83% 85%DEBT SERVICE 2,753 2,815 8,856 8,856 8,709 31,269 31,236 98% 100% TOTAL EXPENDITURES 8,214$ 8,011$ 130,238$ 165,544$ 137,990$ 160,900$ 141,044$ 83% 88%

609$ 277$ (250)$ (35,556)$ (32,765)$ (45,047)$ (43,410)$ - -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:February Activity Beginning Ending

Fund Name Balance Borrowed Repaid BalanceCITY LEGAL EXPENSE FUND 13,549$ 676$ -$ 14,225$ PARKS & REC REIMBURSEABLE FUND 109 - (15) 94 PUBLIC WORKS REIMBURSEABLE SERVICES 5,532 - (498) 5,034 GENERAL SERVICES 611 - (591) 20 FLEET SERVICES 1,346 - (1,083) 264 STREET MAINTENANCE 5,973 391 - 6,364 PUBLIC MASS TRANSPORTATION 1,065 - (1,065) - PARKING GARAGE FUND 650 2,855 - 3,504 PERFORMING ARTS CENTER 128 - (128) - AMBULANCE SERVICES 15,175 468 - 15,642 KCATA SALES TAX 900 - (900) (0) FIRE SALES TAX 3,488 - (1,411) 2,076 DOMESTIC VIOLENCE SHELTER 340 - (52) 288 2013A SPECIAL OBLIGATION 21,871 - (588) 21,283 LAND BANK 1,575 36 - 1,611 AMR LEASE 19 0 - 20 Net Change of Interfund Borrowings 72,332$ 4,425$ (6,332)$ 70,424$

As of February 28, 2015, a total of $70.4 million was borrowed from various funds to meet the cash flow requirements of the City. The balance resulted from transactions of ($1.9) million made during February.

CITY OF KANSAS CITY, MISSOURISUMMARY OF INTERFUND BORROWINGS

For the Period Ended February 28, 2015

Summary of Interfund Borrowingsfor the Period Ended February 28, 2015 (in 000s)

As of February 28, 2015, a total of $70.4 million was borrowed from various funds to meet the cash flowrequirements of the City. The balance resulted from transactions of ($1.9) million made during February.

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 10,001 10,001 10,001 1.11% 3 0.10%U.S. Treasury Notes and Bonds 160,000 161,161 161,038 17.92% 422 0.87%U.S. Agencies -Noncallable 368,300 372,986 372,089 41.41% 700 1.06%U.S. Agencies -Callable 197,360 197,090 197,672 22.00% 817 1.26%Total Pooled Securities 735,661 741,238 740,800 82.44% 661 1.10%

Restricted InvestmentsU.S. Treasury Notes and Bonds 32,000 32,072 32,114 3.57% 85 0.13%U.S. Agencies -Noncallable 96,500 96,737 96,852 10.78% 353 0.70%U.S. Agencies -Callable 18,685 18,695 18,744 2.09% 280 0.92%Total Restricted Securities 147,185 147,504 147,710 16.44% 286 0.70%

Special Restricted Investments Liberty Memorial Endowment Fund

U.S. Agencies -Noncallable 5,000 5,085 5,037 0.56% 252 1.68%U.S. Agencies -Callable 5,000 4,973 5,000 0.56% 635 1.20%Total Liberty Memorial 10,000 10,058 10,037 1.12% 444 1.34%

TOTAL INVESTMENT PORTFOLIO 892,846 898,800 898,547 100.00% 597 1.07%

Bank DepositsOperating Accounts 22,688Escrow Accounts 832Total Bank Deposits 23,520

TOTAL BANK DEPOSITS AND INVESTMENTS 922,067

Par Value Yield PercentPooled Investments

City Payroll + Money Market 131,201 1.14% 14.69%Police Payroll 30,600 1.20% 3.43%Debt Service 372,600 0.88% 41.73%Investment 201,260 1.29% 22.54%Total Pooled Securities 735,661 1.10% 82.40%

Restricted InvestmentsTotal Restricted Securities 157,185 0.76% 17.60%

TOTAL SECURITIES 892,846 1.07% 100.00%

DEDICATION OF SECURITIES IN PORTFOLIO

CITY OF KANSAS CITY, MISSOURICASH AND INVESTMENT PORTFOLIO

For the Period Ended February 27, 2015(In 000's)

Cash and Investment Portfoliofor the Period Ended February 28, 2015 (in 000s)

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• Population: 468,884 (Source: Extrapolation consistent with the trend of the U.S. Census Bureau estimates from 2010 and 2011)

• Unemployment: (Not seasonally adjusted)

• Kansas City, Missouri – 6.7% (Preliminary January)

• State of Missouri – 6.1% (Preliminary January)

• National – 5.8%

• YTD Revenues: $1,171,649,533 – 79.1% of budget

• YTD Expenditures: $1,316,883,596 – 78.1% of budget

• General Fund Budgeted Fund Balance: $44,014,516

• Remaining Contingent Appropriation: $4,800,000

• Total Bank Deposits and Investments: $922,067,000

• General Municipal Debt Outstanding: $1,559,544,760

• Debt Outstanding as a Percent of Market Value: 5.5%

• Debt Outstanding Per Capita: $3,326

• 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 February 28, 2015

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 $6,854,614,412

5.0% Actual Value $28,885,149,320

6% REG, 4% EMG Direct Tax Rate $1.5997 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

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