JACKSON COUNTY, MISSOURI Combining Balance Sheet Nonmajor Governmental Funds December 31, 2016

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1 Combining Balance Sheet Nonmajor Governmental Funds December 31, 2016 Special Debt Capital Assets Revenue Funds Service Funds Project Funds Total Assets: Cash and cash equivalents $ 12,795, ,796,076 Restricted assets: Cash and cash equivalents - 5,392,488 14,674,986 20,067,474 Accrued interest Receivables (net of allowance for uncollectible): Taxes 5,670, ,670,174 Tax assessment and collection fees 3,201, ,201,346 Intergovernmental 744, ,997 Accounts 33, ,499 Prepaid expenditures 21, ,672 Total assets $ 22,467,486 5,392,490 14,675,386 42,535,362 Liabilities, Deferred Inflows of Resources and Fund Balances Liabilities: Accounts payable $ 976, ,147 Accounts payable from restricted assets - - 3,174,568 3,174,568 Salaries, taxes, and benefits 438, ,672 Unearned revenue 513, ,114 Total liabilities 1,927,933-3,174,568 5,102,501 Deferred inflows of resources: Unavailable revenue property taxes 1,672, ,672,985 Total deferred inflows of resources 1,672, ,672,985 Fund balances: Nonspendable: Prepaid expenditures 21, ,672 Restricted: Prosecuting attorney s activities 470, ,226 Assessment maintenance 3,331, ,331,141 Property tax collection activities 1,775, ,775,175 Information technology 149, ,254 Document preservation 89, ,323 Emergency telephone system 1,245, ,245,321 Courthouse renovation ,646 71,646 Homeless assistance 131, ,199 Anti-drug activities 331, ,060 Domestic violence shelter funding 57, ,092 Criminal Justice Center Law enforcement 1,254, ,254,921 NE Rennau renovation 150, ,644 Road construction and maintenance 750,773-1,731,454 2,482,227 Sewer system service 234, ,398 Truman Sports Complex activities 3,504,384-9,697,440 13,201,824 Culture and recreation 4,547, ,547,371 Debt service - 5,392,490-5,392,490 Compensated absences 824, ,590 Unassigned (1,976) - - (1,976) Total fund balances 18,866,568 5,392,490 11,500,818 35,759,876 Total liabilities, deferred inflows of resources and fund balances $ 22,467,486 5,392,490 14,675,386 42,535,362 97

2 Combining Statement of Revenues, Expenditures and Changes in Fund Balances Nonmajor Governmental Funds Special Debt Capital Revenue Funds Service Funds Project Funds Total Taxes: Property taxes $ 8,744, ,744,054 Sales taxes 7,658, ,658,740 Licenses and permits 503, ,162 Intergovernmental 6,568,006 1,482,714-8,050,720 Charges for services 7,774, ,774,141 Fines and forfeitures 143, ,269 Interest 6, ,263 8,120 Miscellaneous 127, ,222 Total revenues 31,525,372 1,482,793 1,263 33,009,428 General government 13,763, ,763,641 Public safety 1,182, ,182,860 Road, highways and bridges - - 1,416,622 1,416,622 Health, welfare and community development 36, ,989 Culture and recreation 12,233,752-17,606,650 29,840,402 Capital outlay: General government , ,854 Culture and recreation , ,615 Debt service: Principal retirement - 11,745,922-11,745,922 Interest and fiscal charges - 7,015,310-7,015,310 Bond issuance cost Payment to bond escrow agent Total expenditures 27,217,242 18,761,232 20,082,741 66,061,215 Excess (deficiency) of revenues over expenditures 4,308,130 (17,278,439) (20,081,478) (33,051,787) Other financing sources (uses): Transfers in 3,500,000 17,278,476 20,901,775 41,680,251 Transfers out (7,918,563) - - (7,918,563) Total other financing sources (uses) (4,418,563) 17,278,476 20,901,775 33,761,688 Net change in fund balances (110,433) , ,901 Fund balances beginning of year 18,977,001 5,392,453 10,680,521 35,049,975 Fund balances end of year $ 18,866,568 5,392,490 11,500,818 35,759,876 98

3 NONMAJOR SPECIAL REVENUE FUNDS Assessment Reimbursement Fund is used to account for the State assessment and equalization maintenance plan in accordance with RSMo Check Collection Fund is used to account for bad check fees collected under RSMo and Collector Fund is used to account for one-third of penalties collected on delinquent taxes for use by the collector. Convention/Sports Complex Fund is used to account for financing of maintenance, operation and improvements of the Harry S. Truman Sports Complex. County Sheriff Revolving Fund is used to account for the fees collected by the Sheriff for the issuance of conceal to carry permits. County Urban Road System Fund is used to account for the repair and improvement of existing roads, streets and bridges within the cities, towns and villages of Jackson County funded through an amount not to exceed 25 percent of the Road and Bridge property tax levy. Domestic Abuse Fund is used to account for fees collected on marriages and dissolution of marriages, and to provide funding to shelters for victims of domestic violence. Federal Forfeiture Fund is used to account for federal forfeiture and proceeds from sale of confiscated property by various law enforcement entities. Grant Fund is used to account for various federal, state and local grants. Homeless Assistance Fund is used to account for a record filing fee collected for the purpose of providing financial assistance to agencies, which serve homeless families. Law Enforcement Fund is used to account for certain ticket violation fees and provide law enforcement officer training. Park Fund is used to account for the operation and maintenance of County-owned parks and recreation facilities not considered part of the Park Enterprise Fund. Prosecuting Attorney Fund is used to account for one-half of the sales tax collection fee, which is received from the State of Missouri, and is specified for use by the Prosecuting Attorney. Recorder Fees Fund is used to account for the collection, deposit and distribution of a user fee for the purpose of record storage, microfilming and preservation under RSMo (Continued)

4 NONMAJOR SPECIAL REVENUE FUNDS Recorder Technology Fund is used to account for the portions of recording fees to be used for the purchase, installation and maintenance of modern technology under RSMo Sewer Fund is used to account for County provided sewer system service. 911 System Fund is used to account for the telephone system utilized in reporting police, fire, medical or other emergency situations. 100 (Continued)

5 Combining Balance Sheet Nonmajor Governmental Funds Special Revenue Funds December 31, 2016 Convention/ County County Assessment Check Sports Sheriff Urban Road Domestic Federal Assets Reimbursement Collection Collector Complex Revolving System Abuse Forfeiture Grant Assets: Cash and cash equivalents $ 953,676 91,446 1,836,087 3,242, , ,520 41, ,242 1,049,657 Receivables (net of allowance for uncollectible): Taxes Tax assessment and collection fees 3,201, Intergovernmental , ,701 Accounts - 3, ,098-15, Prepaid expenditures 417-1, Total assets $ 4,155,439 94,801 1,837,556 3,515, , ,520 57, ,242 1,514,358 Liabilities, Deferred Inflows of Resources, and Fund Balances Liabilities: Accounts payable $ 106,848 4,987 37,644 3,055 2, ,395 Salaries, taxes, and benefits 124,725 4,395 17,105 8, ,632 Unearned revenue ,556 Total liabilities 231,573 9,382 54,749 11,126 3, ,583 Deferred inflows of resources: Unavailable revenue property taxes 394, Total deferred inflows of resources 394, Fund balances: Nonspendable: Prepaid expenditures 417-1, Restricted: Prosecuting attorney s activities - 71, Assessment maintenance 3,331, Property tax collection activities - - 1,775, Information technology Document preservation Emergency telephone system Homeless assistance Anti-drug activities ,060 Domestic violence shelter funding , Law enforcement , ,242 25,637 NE Rennau renovation Road construction and maintenance , ,253 Sewer system service Truman Sports Complex activities ,504, Culture and recreation ,801 Compensated absences 197,611 13,526 6, Unassigned (1,976) Total fund balances 3,529,169 85,419 1,782,807 3,504, , ,520 57, , ,775 Total liabilities, deferred inflows of resources, and fund balances $ 4,155,439 94,801 1,837,556 3,515, , ,520 57, ,242 1,514, (Continued)

6 Combining Balance Sheet Nonmajor Governmental Funds Special Revenue Funds December 31, 2016 Homeless Law Prosecuting Recorder Recorder 911 Assets Assistance Enforcement Park Attorney Fees Technology Sewer System Total Assets: Cash and cash equivalents $ 209,654 3,524 1,779, , , , ,751 1,100,107 12,795,798 Receivables (net of allowance for uncollectible): Taxes - - 5,352, ,883 5,670,174 Tax assessment and collection fees ,201,346 Intergovernmental , ,997 Accounts 315 6, ,499 Prepaid expenditures - - 3, ,577 21,672 Total assets $ 209,969 9,868 7,134, , , , ,751 1,434,567 22,467,486 Liabilities, Deferred Inflows of Resources, and Fund Balances Liabilities: Accounts payable $ 73, ,106 1,003 43,754 1,666 1, , ,147 Salaries, taxes, and benefits 1, ,790 2,814 3, ,672 Unearned revenue , ,114 Total liabilities 74, ,454 3,817 47,189 2,214 1, ,669 1,927,933 Deferred inflows of resources: Unavailable revenue property taxes - - 1,278, ,672,985 Total deferred inflows of resources - - 1,278, ,672,985 Fund balances: Nonspendable: Prepaid expenditures - - 3, ,577 21,672 Restricted: Prosecuting attorney s activities , ,226 Assessment maintenance ,331,141 Property tax collection activities ,775,175 Information technology , ,254 Document preservation , ,323 Emergency telephone system ,245,321 1,245,321 Homeless assistance 131, ,199 Anti-drug activities ,060 Domestic violence shelter funding ,092 Law enforcement - 9, ,254,921 NE Rennau renovation , ,644 Road construction and maintenance ,773 Sewer system service , ,398 Truman Sports Complex activities ,504,384 Culture and recreation - - 4,465, ,547,371 Compensated absences 4, ,656 4,362 9, ,590 Unassigned (1,976) Total fund balances 135,852 9,868 5,208, ,695 98, , ,398 1,261,898 18,866,568 Total liabilities, deferred inflows of resources, and fund balances $ 209,969 9,868 7,134, , , , ,751 1,434,567 22,467, (Continued)

7 Combining Statement of Revenues, Expenditures and Changes in Fund Balances Nonmajor Governmental Funds Special Revenue Funds Convention/ County County Assessment Check Sports Sheriff Urban Road Domestic Federal Reimbursement Collection Collector Complex Revolving System Abuse Forfeiture Grant Taxes: Property taxes $ Sales taxes Licenses and permits , Intergovernmental 958, ,357, ,954 2,003,423 Charges for services 5,843,646 79, , , Fines and forfeitures , Interest , ,136 - Miscellaneous Total revenues 6,802,274 79, ,416 3,357, , ,469 78,090 2,003,423 General government 6,263, , , ,568,377 Public safety , , , ,471 Health, welfare, and community development ,050 Culture and recreation ,464, ,500 Total expenditures 6,263, , ,046 3,464, , , ,715 2,302,398 Excess (deficiency) of revenues over expenditures 538,514 (51,090) (27,630) (106,429) 233,636-35,671 (55,625) (298,975) Other financing sources (uses): Transfers in ,500, Transfers out (3,377,000) - (572,128) Total other financing sources (uses) ,000 - (572,128) Net change in fund balances 538,514 (51,090) (27,630) 16, ,636 (572,128) 35,671 (55,625) (298,975) Fund balances beginning of year 2,990, ,509 1,810,437 3,487, , ,648 21, ,867 1,145,750 Fund balances end of year $ 3,529,169 85,419 1,782,807 3,504, , ,520 57, , , (Continued)

8 Combining Statement of Revenues, Expenditures and Changes in Fund Balances Nonmajor Governmental Funds Special Revenue Funds Homeless Law Prosecuting Recorder Recorder 911 Assistance Enforcement Park Attorney Fees Technology Sewer System Total Taxes: Property taxes $ - - 8,744, ,744,054 Sales taxes - - 5,763, ,895,528 7,658,740 Licenses and permits ,162 Intergovernmental - 12, , ,568,006 Charges for services 342,843 3, , , ,088 31,564-7,774,141 Fines and forfeitures - 30, ,269 Interest , ,778 Miscellaneous , ,222 Total revenues 343,414 46,674 14,845, , , ,088 31,857 1,895,528 31,525,372 General government 273,014-2,179, , , ,877-2,067,215 13,763,641 Public safety - 44, ,182,860 Health, welfare, and community development ,939-36,989 Culture and recreation - 1,610 8,631, ,233,752 Total expenditures 273,014 46,340 10,810, , , ,877 30,939 2,067,215 27,217,242 Excess (deficiency) of revenues over (under) expenditures 70, ,034,659 47,799 41,424 16, (171,687) 4,308,130 Other financing sources (uses): Transfers in ,500,000 Transfers out - - (3,969,435) (7,918,563) Total other financing sources (uses) - - (3,969,435) (4,418,563) Net change in fund balances 70, ,224 47,799 41,424 16, (171,687) (110,433) Fund balances beginning of year 65,452 9,534 5,142, ,896 57, , ,480 1,433,585 18,977,001 Fund balances end of year $ 135,852 9,868 5,208, ,695 98, , ,398 1,261,898 18,866, (Continued)

9 Assessment Reimbursement Fund Original Final Final Budget Budget Revisions Budget Actual Positive Intergovernmental: State reimbursements $ 932, , ,628 25,948 Total intergovernmental 932, , ,628 25,948 Charges for services: Tax assessment fees 5,445,743-5,445,743 5,839, ,286 Other fees and commissions 20,000-20,000 4,617 (15,383) Total charges for services 5,465,743-5,465,743 5,843, ,903 Total revenues 6,398,423-6,398,423 6,802, ,851 General government: Legislative function: County legislature 9,053-9,053 8, Legislative auditor 15,000-15,000 9,000 6,000 County executive: Economic development 174, , ,816 13,375 County counselor 114, , ,667 10,598 Financial services: Assessment department 4,111,980 60,008 4,171,988 3,741, ,319 Collections department 132, , ,882 26,295 Finance department 5,820 19,998 25,818 6,114 19,704 Information technology 931,749 (10,450) 921, ,397 31,902 Operations: Facilities management 67,014-67,014 58,295 8,719 Nondepartmental: Board of equalization 213,183 13, , ,761 17,922 Employee benefits 235, , ,956 50,921 Audits 10,469 2,100 12,569 12,569 - Property damage and liability insurance 3,168-3,168 3,168 - Telephone service 26,205 (3,000) 23,205 27,964 (4,759) Legal and consulting 717,542 (47,220) 670, ,589 66,733 Buildings 40,000 69, , ,993 Other improvements - 8,000 8,000-8,000 Autos - 12,570 12,570 12, Equipment - 2,000 2,000-2,000 Other 416,000 (117,951) 298, ,055 31,994 3% nonmandated contingency 191, , ,953 Total general government 7,415,646 9,548 7,425,194 6,402,504 1,022,690 Total expenditures 7,415,646 9,548 7,425,194 6,402,504 1,022,690 Excess (deficiency) of revenues over (under) expenditures $ (1,017,223) (9,548) (1,026,771) 399,770 1,426,541 Fund balance beginning of year 2,990,655 Encumbrances outstanding beginning of year (124,370) Encumbrances canceled 9,074 Encumbrances outstanding end of year 254,040 Fund balance end of year $ 3,529, (Continued)

10 Check Collection Fund Original Final Final Budget Budget Revisions Budget Actual (Negative) Charges for services: Other fees and commissions $ 125, ,000 79,500 (45,500) Total charges for services 125, ,000 79,500 (45,500) Interest Total revenues 125, ,000 79,884 (45,116) General government: Prosecuting attorney 145, , ,974 14,384 Total general government 145, , ,974 14,384 Excess (deficiency) of revenues over (under) expenditures $ (20,358) - (20,358) (51,090) (30,732) Fund balance beginning of year 136,509 Fund balance end of year $ 85, (Continued)

11 Collector Fund Final Budget Original Final Positive Budget Revisions Budget Actual (Negative) Charges for services: Other fees and commissions $ 880, , ,416 (72,584) Total charges for services 880, , ,416 (72,584) Miscellaneous Total revenues 880, , ,416 (72,584) General government: Collections department 835,993 9, , ,783 86,712 County counselor 91,031-91,031 80,465 10,566 Nondepartmental: 3% nonmandated contingency 24,400 (9,502) 14,898-14,898 Total general government 951, , , ,176 Excess (deficiency) of revenues over (under) expenditures $ (71,424) - (71,424) (31,832) 39,592 Fund balance beginning of year 1,810,437 Encumbrances outstanding beginning of year (33,120) Encumbrances outstanding end of year 37,322 Fund balance end of year $ 1,782, (Continued)

12 Convention/Sports Complex Fund Final Budget Original Final Positive Budget Revisions Budget Actual (Negative) Intergovernmental: Local governments $ 301, , ,599 56,599 State grants 3,000,000-3,000,000 3,000,000 - Total intergovernmental 3,301,000-3,301,000 3,357,599 56,599 Total revenues 3,301,000-3,301,000 3,357,599 56,599 Culture and recreation Nondepartmental: Jackson County Sports Authority 3,323,000-3,323,000 3,464,028 (141,028) Total culture and recreation 3,323,000-3,323,000 3,464,028 (141,028) Total expenditures 3,323,000-3,323,000 3,464,028 (141,028) Deficiency of revenues under expenditures (22,000) - (22,000) (106,429) (84,429) Other financing sources (uses): Transfers in 3,500,000-3,500,000 3,500,000 - Transfers out (3,377,000) - (3,377,000) (3,377,000) - Excess (deficiency) of revenues and other financing sources over (under) expenditures and other financing uses $ 101, ,000 16,571 (84,429) Fund balance beginning of year 3,487,813 Fund balance end of year $ 3,504, (Continued)

13 County Sheriff Revolving Fund Final Budget Original Final Positive Budget Revisions Budget Actual (Negative) Licenses and permits: Gun permits $ 360, , , ,162 Total licenses and permits 360, , , ,162 Interest ,620 2,620 Total revenues 360, , , ,782 Public safety: Sheriff 351,193 37, , , ,809 Total public safety 351,193 37, , , ,809 Total expenditures 351,193 37, , , ,809 Excess (deficiency) of revenues over (under) expenditures $ 8,807 (37,148) (28,341) 222, ,591 Fund balance beginning of year 632,799 Encumbrances outstanding beginning of year - Encumbrances outstanding end of year 11,386 Fund balance end of year $ 866, (Continued)

14 County Urban Road System Fund Final Budget Original Final Positive Budget Revisions Budget Actual (Negative) Roads, highways, and bridges: City projects $ 22,153-22,153-22,153 Total roads, highways, and bridges 22,153-22,153-22,153 Total expenditures 22,153-22,153-22,153 Excess (deficiency) of revenues over (under) expenditures (22,153) - (22,153) - 22,153 Other financing sources (uses): Transfers out (603,539) - (603,539) (572,128) 31,411 Excess (deficiency) of revenues over (under) expenditures and other financing sources (uses) $ (625,692) - (625,692) (572,128) 53,564 Fund balance beginning of year 912,648 Encumbrances outstanding beginning of year (11,275) Encumbrances outstanding end of year 11,275 Fund balance end of year $ 340, (Continued)

15 Domestic Abuse Fund Final Budget Original Final Positive Budget Revisions Budget Actual (Negative) Charges for services: Recording fees $ 61,000-61,000 63,330 2,330 Total charges for services 61,000-61,000 63,330 2,330 Fines and forfeitures: Court costs 85,000-85, ,074 28,074 Total fines and forfeitures 85,000-85, ,074 28,074 Interest Total revenues 146, , ,469 30,469 General government: Domestic abuse program 140, , ,798 - Total general government 140, , ,798 - Total expenditures 140, , ,798 - Excess (deficiency) of revenues over (under) expenditures $ 5,202-5,202 35,671 30,469 Fund balance beginning of year 21,421 Fund balance end of year $ 57, (Continued)

16 Grant Fund Original Final Final Budget Budget Revisions Budget Actual Positive Intergovernmental: Local governments $ - 39,000 39,000 44,192 5,192 State grants - 431, , , ,948 Federal grants - 2,000,272 2,000,272 1,349,572 (650,700) Total intergovernmental - 2,470,983 2,470,983 2,003,423 (467,560) Total revenues - 2,470,983 2,470,983 2,003,423 (467,560) General government: Judicial functions: Juvenile Court Diversion Program - 524, , , ,797 Juvenile Justice Program - 10,000 10,000-10,000 Family Drug Court Program - 137, ,158 76,623 60,535 Family Drug Juvenile Program Gender Tracker - 94,470 94,470 48,522 45,948 Kansas City School Truancy Independence Truancy Court /16-21,667 21,667 21, Independence Truancy Court /17-39,000 39,000 22,815 16,185 Office of state court administrator Juvenile Justice - 27,007 27,007 17,222 9,785 Office of state court administrator Sport Prosecuting Attorney: High Intensity Drug Traffic Violence Against Women - 294, , , ,210 Justice Assistance Grant , ,577 35, ,190 Justice Assistance Grant ,761 86,761 84,861 1,900 Justice Assistance Grant , ,877 4, ,146 Justice Assistance Grant , , ,168 67,945 Justice Assistance Grant , , ,905 55,951 Smart Prosecution Initiative - 350, ,000 70, ,000 Byrne Criminal Justice Innovation - 16,251 16,251 10,975 5,276 Victim Services Program - 198, , ,978 70,808 Juvenile Justive Innovation Grant Solving Cold Cases With DNA Total general government - 2,685,767 2,685,767 1,410,801 1,274,966 Public safety: Sheriff: - Hazardous Moving Violations 2016/17-18,500 18,500 2,796 15,704 Hazardous Moving Violations 2015/16-32,690 32,690 13,884 18,806 High Intensity Drug Traffic ,286 21,286 12,397 8,889 High Intensity Drug Traffic 2015/16-126, , ,472 25,906 High Intensity Drug Traffic 2016/17-133, ,431 31, , (Continued)

17 Grant Fund Original Final Final Budget Budget Revisions Budget Actual Positive Click It or Ticket $ - 3,000 3,000-3,000 No-Refusal (Third Party Service Fee) - 10,000 10,000-10,000 Seat Belt Enforcement 2015/16-15,000 15, ,038 Seat Belt Enforcement/Education 2016/17-7,000 7,000-7,000 Work Zone Enforcement - 15,000 15,000-15,000 DWI Sobriety Checkpoint 2015/16-30,000 30,000 25,201 4,799 DWI Sobriety Checkpoint 2016/17-25,000 25,000 1,613 23,387 DWI Wolf Pack /17-20,000 20,000 6,339 13,661 DWI Wolf Pack /16-23,768 23,768 11,612 12,156 DWI Traffic Unit 2015/16-278, , ,088 70,823 DWI Traffic Unit 2016/17-317, ,834 68, ,315 Total public safety - 1,077,798 1,077, , ,834 Health, welfare, and community development: William L. Landahl Park Siren - 25,637 25,637 25,637 - Emergency Mgmt Performance - 146, , ,405 7,133 Retail Program Standards ,000 5,000 5,000 - Summer Food Service Program Inspections - 1,050 1,050 1,050 - Total health, welfare, and community development - 178, , ,092 7,133 Road, highways, and bridges Browning Bridge - 410, , ,253 - Total road, highways, and bridges - 410, , ,253 - Culture and Recreation: Federal Lands Access Program: Longview Lake Trail - 270, , ,301 52,683 Preserve and Improve the Blue River Glade - 88,589 88,589-88,589 Total culture and recreation - 359, , , ,272 Total expenditures - 4,711,616 4,711,616 2,693,411 2,018,205 Excess (deficiency) of revenues over (under) expenditures - (2,240,633) (2,240,633) (689,988) 1,550,645 Other financing sources: Transfers in - 500, ,549 - (500,549) Excess (deficiency) of revenues and other other financing sources over (under) expenditures $ - (1,740,084) (1,740,084) (689,988) 1,050,096 Fund balance beginning of year 1,145,750 Encumbrances outstanding beginning of year (459,717) Encumbrances canceled 1,979 Encumbrances outstanding end of year 848,751 Fund balance end of year $ 846, (Continued)

18 Homeless Assistance Fund Final Budget Original Final Positive Budget Revisions Budget Actual (Negative) Charges for services: Recording fees $ 325, , ,843 17,843 Total charges for services 325, , ,843 17,843 Interest Total revenues 325, , ,414 18,414 General government: Nondepartmental: Housing resource commission 308, , ,269 35,429 Total general government 308, , ,269 35,429 Total expenditures 308, , ,269 35,429 Excess of revenues over expenditures $ 16,302-16,302 70,145 53,843 Fund balance beginning of year 65,452 Encumbrances outstanding beginning of year (24,638) Encumbrances outstanding end of year 24,893 Fund balance end of year $ 135, (Continued)

19 Law Enforcement Fund Final Budget Original Final Positive Budget Revisions Budget Actual (Negative) Charges for services: Other fees and commissions $ 2,700-2,700 3,985 1,285 Total charges for services 2,700-2,700 3,985 1,285 Fines and forfeitures: Court costs 28,000-28,000 30,195 2,195 Total fines and forfeitures 28,000-28,000 30,195 2,195 Intergovernmental: State reimbursements 14,200-14,200 12,494 (1,706) Total intergovernmental 14,200-14,200 12,494 (1,706) Total revenues 44,900-44,900 46,674 1,774 Culture and recreation: Operations: Park safety/interpretation 1,610-1,610 1,610 - Public safety: Sheriff 44,898-44,898 44, Total public safety 44,898-44,898 44, Total expenditures 46,508-46,508 46, Excess (deficiency) of revenues over (under) expenditures $ (1,608) - (1,608) 334 1,942 Fund balance beginning of year 9,534 Fund balance end of year $ 9, (Continued)

20 Park Fund Final Budget Original Final Positive Budget Revisions Budget Actual (Negative) Taxes: Property taxes $ 8,437,567-8,437,567 8,744, ,487 Sales taxes 5,454,500-5,454,500 5,763, ,712 Total taxes 13,892,067-13,892,067 14,507, ,199 Charges for services: Leases and rental charges 245, , ,001 (33,999) Total charges for services 245, , ,001 (33,999) Miscellaneous 19, , , ,222 (2,054) Total revenues 14,156, ,776 14,266,343 14,845, ,146 General government: Legislative functions: County legislature 15,800-15,800 15, Clerk of the county legislature 12,327-12,327 6,448 5,879 County executive: Economic development 23,155-23,155 14,777 8,378 County counselor 40,639-40,639 37,830 2,809 Financial services: Finance department 203, , ,601 5,906 Information technology 243, , ,447 3,515 Operations: Human resources 101,732 1, ,857 93,292 9,565 Nondepartmental: Employee benefits 299,202 3, , ,731 (11,240) Audits 11, ,533 12,533 - Legal and consulting 177,937 (27,038) 150,899 63,709 87,190 Property damage and liability insurance 373, , ,978 - Telephone service 82,320 1,700 84, ,356 (36,336) Buildings 1,400,000 (8,000) 1,392,000 1,418,448 (26,448) Autos - 14,868 14,868 14,868 - Other 21,909 15,202 37,111 34,978 2,133 3% nonmandated contingency 404, , ,697 Total general government 3,413,144 1,700 3,414,844 2,958, ,488 Culture and recreation: Operations: Office of the Director Parks 1,018,316 41,523 1,059, ,628 65,211 Park operations 4,152,734 (103,555) 4,049,179 3,786, ,936 Heritage programs 787,876 5, , ,912 81,243 Park safety and interpretation 1,168,367 33,516 1,201,883 1,161,716 40,167 Equipment service center 554,747 (27,632) 527, , ,720 Construction services 173, , , ,673 6,201 Special recreation program 368,549 (5,900) 362, ,570 35,079 Natural resources 464,004 15, , ,040 54,143 Nondepartmental: asteam Village - 20,000 20,000 20,000 - Black Economic Union of Greater Kansas City 20,000 (20,000) Cave Springs Park 22,277-22,277 22,277 - Lee s Summit Underwater Recovery 15,000-15,000 15,000 - MARC Guadalupe Center 20,400-20,400 20,400 - Underprivileged Children/Scholar Science City 11,700-11,700 11,700 - Greater Kansas City Sports Commission 3,500-3,500 3,500 - Morningstar Community Center 167, , ,000 - Negro League 10,000-10,000-10,000 United Inner City Services 134, , ,470 - University of Missouri Extension Center 134, , ,962 - Total culture and recreation 9,227, ,656 9,337,186 8,673, ,700 Total expenditures 12,640, ,356 12,752,030 11,631,842 1,120,188 Excess (deficiency) of revenues over (under) expenditures 1,515,893 (1,580) 1,514,313 3,213,647 1,699,334 Other financing sources (uses): Transfers out (3,969,440) - (3,969,440) (3,969,435) 5 Excess (deficiency) of revenues and other financing sources over (under) expenditures and other financing uses $ (2,453,547) (1,580) (2,455,127) (755,788) 1,699,339 Fund balance beginning of year 5,142,855 Encumbrances outstanding beginning of year (306,637) Encumbrances canceled 3,076 Encumbrances outstanding end of year 1,124,573 Fund balance end of year $ 5,208, (Continued)

21 Recorded Fees Fund Final Budget Original Final Positive Budget Revisions Budget Actual (Negative) Charges for services: Recording fees $ 225, , ,768 24,768 Total charges for services 225, , ,768 24,768 Interest Total revenues 225, , ,209 25,209 General government: Financial services: Records center 234, , ,785 26,014 3% nonmandated contingency 6,750-6,750-6,750 Total general government 241, , ,785 32,764 Total expenditures 241, , ,785 32,764 Excess (deficiency) of revenues over (under) expenditures $ (16,549) - (16,549) 41,424 57,973 Fund balance beginning of year 57,257 Fund balance end of year $ 98, (Continued)

22 Recorded Technology Fund Final Budget Original Final Positive Budget Revisions Budget Actual (Negative) Charges for services: Other fees and commissions $ 127, , ,088 13,588 Total charges for services 127, , ,088 13,588 Total revenues 127, , ,088 13,588 General government: Financial services: Records department 93,399-93,399 87,222 6,177 Information technology 45,134-45,134 40,937 4,197 Total general government 138, , ,159 10,374 Total expenditures 138, , ,159 10,374 Excess (deficiency) of revenues over (under) expenditures $ (11,033) - (11,033) 12,929 23,962 Fund balance beginning of year 133,043 Encumbrances outstanding beginning of year (218) Encumbrances outstanding end of year 3,500 Fund balance end of year $ 149, (Continued)

23 Sewer Fund Original Final Final Budget Budget Revisions Budget Actual Positive Charges for services: Other fees and commissions $ 32,000-32,000 31,564 (436) Total charges for services 32,000-32,000 31,564 (436) Interest Total revenues 32,000-32,000 31,857 (143) Health, welfare, and community development: Operations: Sewer department 64,150-64,150 30,939 33,211 Total health, welfare, and community development 64,150-64,150 30,939 33,211 Total expenditures 64,150-64,150 30,939 33,211 Excess (deficiency) of revenues over (under) expenditures $ (32,150) - (32,150) ,068 Fund balance beginning of year 233,480 Fund balance end of year $ 234, (Continued)

24 911 System Fund Final Budget Original Final Positive Budget Revisions Budget Actual (Negative) Taxes: Sales taxes $ 2,000,000-2,000,000 1,895,528 (104,472) Total taxes 2,000,000-2,000,000 1,895,528 (104,472) Total revenues 2,000,000-2,000,000 1,895,528 (104,472) General government: Nondepartmental: Emergency telephone systems 2,214,232-2,214,232 2,091, ,856 Total general government 2,214,232-2,214,232 2,091, ,856 Total expenditures 2,214,232-2,214,232 2,091, ,856 Excess (deficiency) of revenues over (under) expenditures $ (214,232) - (214,232) (195,848) 18,384 Fund balance beginning of year 1,433,585 Encumbrances outstanding beginning of year - Encumbrances outstanding end of year 24,161 Fund balance end of year $ 1,261, (Continued)