HomeMy Public PortalAboutpreface_2015_0Metropolitan St. Louis Sewer District
2014-2015 Budget
BEFORE
BEFORE PROJECT CLEAR:
Downspout disappears into
the ground and connects
to the house lateral.
BEFORE
BEFORE PROJECT CLEAR:
Cracked sewer pipe lets in groundwater.AFTER
AFTER PROJECT CLEAR:
Repaired sewer pipe keeps the rain out.
AFTER
AFTER PROJECT CLEAR:
Downspout drains onto the
ground and does NOT
connect to the
house lateral.
METROPOLITAN ST. LOUIS SEWER DISTRICT FISCAL YEAR 2015 PROPOSED BUDGET TABLE OF CONTENTS I. BUDGET MESSAGE Executive Director’s Budget Message ................................ 1 Governing Body ................................................................. 4 MSD Organization Chart .................................................... 5 II. BUDGET SUMMARY Description ......................................................................... 7 Budget & Financial Policies ............................................... 8 Budget Process ................................................................... 15 MSD Flow of User Charges ............................................... 17 Sources of Funding ............................................................. 18 Allocated Positions ............................................................. 22 Capital Improvement & Replacement Program Summary . 23 Consolidated Statement of Changes in Total Fund Balance 24 Consolidated Statement of Changes in Ind. Fund Balance . 25 Segmentation Reconciliation FY15-FY17 .......................... 26 Interfund Transfer Activity by Fund FY15-FY17 .............. 29 III. GENERAL FUND Description ........................................................................... 33 Statement of Changes in Fund Balance ................................ 34 FY15 Budget and Two-Year Projection ............................... 35 General Fund Operating Expense Budget & Variances ....... 39 General Fund Budget by Organization by Object Group ..... 43 IV. REVENUE FUNDS Description ......................................................................... 77 Consolidated Statement of Changes in Fund Balances ....... 78 Projected User Charge Revenue Composite ....................... 79 Wastewater Revenue Fund (3306) ...................................... 80 Stormwater Revenue Fund (3307) ...................................... 82 V. OMCI FUNDS Description .......................................................................... 85 Consolidated Statement of Changes in Fund Balances ....... 86 Districtwide Stormwater Fund (5110) ................................ 87 Stormwater Operations & Maintenance Fund (5130) ......... 88 Consolidated Statement (Less Funds 5110 & 5130) ........... 89 Individual Fund Statements ................................................ 90 Stormwater Ops & Maint Expenses in OMCI Funds .......... 116 VI. CONSTRUCTION FUNDS Description .......................................................................... 119 Consolidated Statement of Changes in Fund Balances ....... 120 Caulks Creek Construction Fund (6610) ............................. 121 Williams Creek Construction Fund (6620) ......................... 122 Sanitary Replacement Fund (6660) ..................................... 123 Stormwater Replacement Fund (6700) ............................... 124 VII. DEBT SERVICE & SPECIAL FUNDS Debt Service Funds Description ......................................... 125 Consolidated Statement of Changes in Fund Balances ....... 126 Individual Revenue Bond Funds ......................................... 127 Special Funds Description .................................................. 137 Consolidated Statement of Changes in Fund Balances ....... 138 Individual Special Funds ..................................................... 139 VIII. ORDINANCES FY15 Budget Ordinance 13855 .......................................... 145 Tax Ordinance 13856 .......................................................... 153 Wastewater User Charge Ordinance 13758 ........................ 161 Stormwater User Charge Ordinance 13466 ........................ 183
Fiscal Year 2015 BUDGET