HomeMy Public PortalAbout0 Preliminary Budget BookPRELIM I NAR
Y
• PRELIMINARY • 7.1.19
Metropolitan St. Louis Sewer DistrictSt. Louis, Missouri2019-2020BUDGET
DEER CREEK TUNNEL PROJECT
METROPOLITAN ST. LOUIS SEWER DISTRICT FISCAL YEAR 2020 PROPOSED BUDGET-PRELIMINARY TABLE OF CONTENTS I. BUDGET MESSAGE Executive Director’s Budget Message ................................ 1 MSD Organization Chart .................................................... 5 II. BUDGET SUMMARY Description ......................................................................... 7 Budget & Financial Policies ............................................... 8 FY20-FY24 Strategic Business Plan .................................. 18 Budget Process ................................................................... 50 MSD Flow of User Charges ............................................... 52 Sources of Funding ............................................................. 53 Allocated Positions ............................................................. 58 Capital Improvement & Replacement Program Summary . 59 Consolidated Statement of Changes in Total Fund Balance 60 Consolidated Statement of Changes in FY20 Fund Balance 61 Interfund Transfer Activity FY20-FY22 ............................ 62 Sewer Service Charge Allocation by Fund FY20-FY22..... 65 III. GENERAL FUND Description ........................................................................... 69 Statement of Changes in Fund Balance ................................ 70 FY19 Budget and Two-Year Projection ............................... 71 General Fund Operating Expense Budget & Variances ....... 76 General Fund Budget by Organization by Object Group ..... 80 IV. REVENUE FUNDS Description ......................................................................... 115 Consolidated Statement of Changes in Fund Balances ....... 116 Projected User Charge Revenue Composite ....................... 117 Wastewater Revenue Fund (3306) ...................................... 118 Stormwater Revenue Fund (3307) ...................................... 120 V. OMCI FUNDS Description .......................................................................... 121 Consolidated Statement of Changes in Fund Balances ....... 122 Stormwater Regulatory Fund (5110) .................................. 123 Districtwide Stormwater Fund (5120) ............................... 124 Stormwater Operations & Maintenance Fund (5130) ......... 125 Proposed Stormwater Capital Fund (5140) ……………… 126 Individual Fund Statements ................................................ 127 VI. CONSTRUCTION FUNDS Description .......................................................................... 147 Consolidated Statement of Changes in Fund Balances ....... 148 Sanitary Replacement Fund (6660) ..................................... 149 Stormwater Replacement Fund (6700) ............................... 150 VII. DEBT SERVICE & SPECIAL FUNDS Debt Service Funds Description ......................................... 151 Consolidated Statement of Changes in Fund Balances ....... 152 Individual Revenue Bond Funds ......................................... 153 Special Funds Description .................................................. 169 Consolidated Statement of Changes in Fund Balances ....... 170 Individual Special Funds ..................................................... 171 VIII. ORDINANCES Proposed FY20 Budget Ordinance ..................................... 177 Proposed Tax Ordinance ..................................................... 185
FY20 BUDGET
March 14, 2019 Board of Trustees Metropolitan St. Louis Sewer District 2350 Market Street St. Louis, MO 63103 Dear Trustees: The mission of the Metropolitan St. Louis Sewer District (MSD) is to protect the public’s health and safety, and the region’s water environment, by responsibly providing wastewater and stormwater management. In fulfilling our mission, we focus on delivering sound fiscal management and fostering a business-focused culture throughout the organization. As we continue to build upon our progress over the past several years, in fiscal year (FY) 2020, we will remain focused on several key areas of overall operations, while being fiscally responsive to the needs of the St. Louis region: STRATEGIC BUSINESS AND OPERATING PLAN – MSD’s management is committed to running this utility like a business. A key aspect of this effort is MSD’s Strategic Business and Operating Plan (SBOP). The FY 2020 SBOP is a business-focused blueprint for serving our customers now and into the future. It is a plan that puts the customers and the St. Louis community first. The SBOP goals are clear: Deliver consistent, high quality customer service; Comply with all legal and regulatory requirements and schedules; Minimize customer rate increases; Be accountable to the St. Louis community The SBOP is tied to the budgeting process to ensure that initiatives are properly funded. Each department prepares a base budget that covers funding for its day-to-day operations, and an incremental budget for strategic activities that are to be implemented throughout the budget year. A detailed budget review process ensures an in-depth review of all budgetary requests. If fiscal constraints require reduced funding, the costs of strategic objectives are identified so that proper decisions can be made. BUDGET SUMMARY – As the Executive Director of MSD, I affirm that rates and charges as currently implemented will generate sufficient revenues to meet all expenditures as proposed in the FY 2020 budget, providing adequate operating liquidity as directed in MSD's Debt Management Policy. Furthermore, current rates and charges are adequate to ensure MSD’s compliance with all obligations as provided in the Master Bond Ordinance, adopted by the Trustees on April 22, 2004. The proposed FY 2020 operating budget includes $216.4 million for day-to-day operations, reflecting a $6.0 million or 2.9% increase over the FY 2018 budget. The total District budget for FY 2020 is $729.5 million, which includes the operating budget, Capital Improvement and Replacement Program (CIRP), and debt service. The proposed budget includes an increase of 6 Full Time Employees (FTE). Proposed expenditures for the FY 2020 are summarized as follows: Operating $216.4 million CIRP $394.4 million Debt Service $118.7 million TOTAL EXPENSE BUDGET $729.5 million 1
Versus costs presented to and approved by the FY 2017 – 2020 Rate Commission, the operating budget for FY 2020 is projected to be 2.1% less than originally planned; and the CIRP budget for FY 2020 is projected to be 15.3% less than originally planned. The proposed FY 2020 budget for wastewater user charges is approximately $437.1 million, which is $8.9 million or 2.0% less than the amount presented and approved by the FY 2017 – 2020 Rate Commission. Reductions in operating and debt service expenses are anticipated to offset the projected decline in wastewater user charges due to a decrease in customer water usage. In addition, proceeds from the issuance of revenue bonds are forecasted to be $138.3 million in FY 2020 or $200.9 million less than the amount presented and approved by the Rate Commission. The reduction in revenue bonds is attributed to more favorable borrowing terms in addition to the CIRP budget being less than originally planned. PHASE II STORMWATER PERMIT – The Missouri Department of Natural Resources has issued a Phase II Stormwater permit to MSD, St. Louis County, and 59 county municipalities, effective December 14, 2016 – September 30, 2021. Under the provisions of this permit, MSD is the St. Louis Coordinating Authority for our separate municipal stormwater sewer system. St. Louis County and the municipalities are co-permittees. Per the Phase II Storm Water Management Plan, MSD has again committed significant resources to this important effort. Not only does this work help MSD meet its legal obligations as a stormwater permit holder and as the St. Louis Coordinating Authority, but it significantly reduces the overall compliance burden incurred by MSD’s co-permittees. Such an approach allows for a comprehensive and meaningful direction to our community’s Phase II Stormwater efforts. MSD PROJECT CLEAR® – In 2007, the State of Missouri and the United States Environmental Protection Agency filed a lawsuit against MSD regarding overflows. The Missouri Coalition for the Environment later joined the lawsuit as an intervener. Throughout MSD’s service area, there are hundreds of points where a combination of rainwater and wastewater discharges into local waterways from the sewer system during moderate to heavy rainstorms. Sewer overflow points act as relief valves when too much rainwater enters the sewer system, and without them, communities could experience thousands of basement backups and/or extensive street flooding. In April 2012, the United States Federal Court approved an agreement known as a Consent Decree bringing the lawsuit to a close. The agreement calls for $6.0 billion (in 2018 dollars) in improvements to the wastewater system over the next two decades. The FY 2020 capital budget continues MSD’s ongoing execution of the Consent Decree. Knowing that robust and simplified communications would be critical to the success of the Consent Decree, MSD launched MSD Project Clear (MSDPC). MSDPC covers all Consent Decree activities and communications with stakeholders. Therefore, MSDPC is a multi-billion dollar, multi-decade initiative to plan, design, and build system-wide improvements to address water quality and alleviate many wastewater concerns in the St. Louis region. MSDPC focuses on system-wide improvements to get the rain out, repair and maintain, and build system improvements. Projects range in scale from massive underground tunnels that carry the volume of stormwater needed in a growing region, to the disconnection of residential downspouts from the sanitary sewer lines, and rainscaping improvements to manage stormwater runoff. CONSENT DECREE UPATE – MSD received an amendment to extend the Consent Decree by five years. The previous 23- year program is now a 28-year program. Recent regulatory 2
changes require MSD to accelerate certain non-consent decree work. This amendment will allow MSD to meet these new regulatory requirements to deliver the accelerated schedule of non-consent decree work in a fiscally responsible way without placing an additional financial burden on ratepayers. In addition to meeting the new regulatory requirements, MSD has requested to reschedule the construction of several combined sewer overflow storage tunnels in the River Des Peres watershed. RAINSCAPING / GREEN INFRASTRUCTURE – As part of the amendment, MSD also agreed to invest at least $20 million in green infrastructure in the Lemay Service Area/River Des Peres Watershed, reducing untreated overflow volume to the River Des Peres. This is in addition to the exiting $100 million program within the Bissell Point watershed, which is predominantly served by the combined sewer system. The rainscaping program includes: Up to $13.5 million ($1.5 million was spent in the pilot phase) will be used to demolish hundreds of abandoned, structurally-condemned buildings that present a threat to public health and safety in the City of St. Louis. These demolitions reduce impervious surface area, which lessens the burden placed on the combined sewer system during moderate to heavy rainstorms. The Large Scale Rainscaping Program continues to build partnerships with municipalities, schools, community development organizations, private developers, and others. These partnerships help identify joint opportunities to incorporate rainscaping into ongoing development and other activities in the Bissell Point watershed. The Small Grants Rainscaping Program encourages homeowners, neighborhood groups, and other organizations to apply for grants, recently increased to up to $4,000. These grants are designed to help MSD customers utilize raingardens, bioretention cells, pervious pavement, green roofs, and other rainscaping techniques at their home or business. WASTEWATER PROJECTS – In FY 2020, MSD has plans for 134 new or continuing wastewater projects, throughout the service area, totaling $373.5 million. These projects are funded primarily from the Sanitary Replacement Fund and bond sales. The work represents $36.1 million in continued projects and $337.4 million in new projects. STORMWATER PROJECTS - In FY 2020, MSD tentatively plans 38 stormwater projects, including continuing projects from FY 2019, totaling $20.9 million. BOND UTILIZATION & RATINGS – Since FY 2004, MSD has utilized voter approved bonds to lessen the steepness of necessary rate increases. While bonds must be repaid with interest, the dollars raised through their issuance has helped maintain the relevant affordability of MSD rates. Proceeds from the issuance of bonds must be – and can only be – used to finance wastewater projects that are a part of MSD’s Capital Improvement and Replacement Program (CIRP). Through bond elections in 2004, 2008, 2012, and 2016, area voters have approved a total of $2.62 billion in bond authorizations. As of December 31, 2018, MSD has utilized $1.95 billion of the voter approved bond authorizations. Of that amount, $1.52 billion in bonds is outstanding. $675 million in bond authorization remains to be utilized. Thanks to strong financial operations; an experienced management staff; strong management and planning capabilities for the CIRP; and strong voter support for the bond authorizations, MSD enjoys some of the highest bond ratings 3
received by any sewer utility in the United States. The current ratings are: Moody’s - Aa1; Standard & Poor’s – AAA; Fitch – AA+. These strong ratings allow MSD to issue bonds at lower interest rates, which in-turn lowers the costs that are passed on to MSD customers. RATE COMMISSION – The MSD Rate Commission was established in 2000 through voter approved amendments to MSD’s Charter. Composed of 15 member organizations that represent a broad cross-section of MSD’s customers and the community it serves, the Rate Commission is designed to provide public input into how rates are set. By Charter, MSD staff is required to submit all rate proposals to the Rate Commission. In turn, the Rate Commission independently reviews rate proposals and makes recommendations to MSD’s Board of Trustees. Only under parameters defined in MSD’s Charter can Rate Commission recommendations be changed, modified, or rejected. MSD staff submitted a rate proposal for FY 2021 – FY 2024 wastewater funding to the Rate Commission on March 4, 2019. STORMWATER CAPTIAL RATE – The passage of Proposition S in 2016 resolved the issue of inequitable stormwater sewer operations and maintenance, but stormwater runoff issues such as erosion and flooding still remain unfunded. MSD staff presented a stormwater rate proposal to the Rate Commission. The Rate Commission recommended and MSD’s Board of Trustees approved, a ballot initiative to fund solutions for flooding and erosion. While MSD is not a flood control agency and does not own creeks and streams, but it is in the best position of any regional organization or agency to assist with and provide solutions for these stormwater-related issues. On April 2, if voters approve, an impervious fee would raise $30 million annually to fund stormwater capital projects. The average charge for a single family home would be about $27 per year. MSD has identified $550 million in stormwater issues. DIVERSITY – Diversity efforts at MSD continue to focus on helping develop and grow minority- and women-owned business enterprises (MWBE); and to develop a diverse workforce from which contractors can hire workers for MSD projects. In FY 2018, minority firms performed $35.6 million in capital work, which represents 20.9% of MSD’s capital program. Women-owned firms performed $5.8 million in capital work, representing 3.4% of MSD’s capital program. Within the same timeframe, minority construction workforce participation was 609,511 hours, or 29.6% of the total hours worked on capital projects. Women construction workforce participation was 124,115 hours, or 6% of total hours worked on capital projects. For capital program professional services (design), minorities represented 16% and women represented 35.5% of the workforce. As MSD continues the important work we are doing to protect our environment and serve our St. Louis community, we strive to ensure that our efforts reflect the diverse citizenry that we serve. In FY 2020, we pledge to continue to scrutinize our business practices, deliver sound fiscal management, and be fully accountable to the public for the ways in which we spend their money. We will continue to improve our customer service levels and inform the community of our operations and needs. We will persist in addressing the health, safety, and environmental needs we face today and years into the future. Sincerely, Brian Hoelscher, P.E. Executive Director & Chief Executive Officer 4
Citizens – City of St. LouisCitizens – St. Louis CountyLyda KrewsonMayorSteve StengerCounty ExecutiveElectsJames FaulChairTerm Expires: 3/15/21Freddie DunlapTrusteeTerm Expires: 3/15/22Annette MandelTrusteeTerm Expires: 3/15/20Michael YatesTrusteeTerm Expires: 3/15/14Rev. Ronald BoboVice ChairTerm Expires: 3/15/16James I. SingerTrusteeTerm Expires: 3/15/17Board of TrusteesBrian HoelscherExecutive DirectorInternal AuditorBudget included in Secretary-Treasurer DepartmentRate CommissionTimothy R. SnokeSecretary-TreasurerCivil Service CommissionMarion GeeDirectorFinanceRichard UnverferthDirectorEngineeringSusan MyersGeneral CounselTracey ColemanDirectorHuman ResourcesBret BertholdDirectorOperationsJonathon SpragueDirectorInformation SystemsElectsAppointsAppoints5
FY20 BUDGET6
BUDGET SUMMARYThe Budget Summary section contains policies, processes, graphs and chartsrelated to budget development. This section also contains information regardingstaffing and a summary of the Capital Improvement and Replacement Program.7
BUDGET & FINANCIAL POLICIES The Metropolitan St. Louis Sewer District's budget & financial policies set forth the basic framework for the District’s overall management of operations taking into account changing circumstances and conditions. These policies assist the decision making process of the Board and provide guidelines for evaluating both current activities and proposals for future programs. Balanced Budget Policy Performance Against Policy Section 7.130 of the District’s Charter requires a balanced budget be submitted to The Board for approval. It mandates the following three requirements: In no event shall the total amount of proposed expenditures for the budget year from any fund exceed the estimated revenues to be actually received plus any unencumbered balance or less any deficit estimated for the beginning of the budget year. “Changes in Fund Balance” pages are included in this book to demonstrate compliance with this policy. The Annual Budget must be balanced. All funds, Department operations and services, supported by the financial resources of the District, must function within the limits of these resources identified or available specifically to them. A balance must be struck between revenues and expenditures so that the public can realize the benefits of a strong and stable utility. By law, budgets cannot exceed available resources, defined as revenues generated in the current period added to balances carried forward from prior years. FY20 Total Revenue: (shown in million $) Wastewater User Charges: $437.1 Stormwater User Charges 9.9 Revenue Bonds: 139.4 Taxes: 33.8 Investment and Other Income: 10.6 Use of Fund Balances: 98.7 TOTAL DISTRICT REVENUE: $729.5 FY20 Total Expense: (shown in million $) Operating Budget: $216.4 CIRP: 394.4 Debt Service: 118.7 TOTAL DISTRICT EXPENSES: $729.5 Pursuant to the Metropolitan St. Louis Sewer District Charter, Section 7.130, not later than the fifteenth day of March in each year, the Executive Director will submit to The Board a budget for the ensuing fiscal year, an explanatory budget message, and a general appropriation ordinance conforming with such budget. The budget shall provide a financial plan for the budget year for all District and subdistrict funds. The Board of Trustees received all of the required documents on March 14, 2019. 8
BUDGET & FINANCIAL POLICIES (continued) Operating Budget Policies Performance Against Policy Historical levels of funding and expenditures shall be included in the budget to provide comparisons. Financial forecasting of future requirements shall be included to provide estimates of future financial and operating conditions. “Changes in Fund Balance” pages are included in this book to demonstrate compliance with this policy. Whenever approved by The Board, the Executive Director may transfer any unencumbered appropriation balances or portions from one classification of expenditure to another. The District complies with this policy. Per Section 7.160 of the Charter, at any time during the budget year, upon recommendation of the Executive Director, The Board may, by ordinance, make supplementary appropriations if (1) the Executive Director estimates that such appropriations will not result in a deficit at the end of the budget, or (2) The Board shall adopt an ordinance or ordinances consistent with the requirements in Section 7.140 providing additional revenues and the Executive Director estimates that the amount to be actually received there from during the budget year will equal or exceed the amount of such supplementary appropriations. The District complies with this policy. The District will maintain a budgetary control system to ensure adherence to the budget and will prepare regular reports comparing actual revenues and expenditures to budgeted amounts. The District’s accounting system has controls to ensure compliance with the budget. Managers receive daily reports that show financial performance against budget. Monthly reports comparing actual revenues and expenditures are prepared for Senior Management and highlights of these reports are presented quarterly to the Finance Committee of the Board of Trustees. 9
BUDGET & FINANCIAL POLICIES (continued) Revenue Policies Performance Against Policy The District will seek to maintain a diversified and stable revenue system to minimize short-run fluctuations in any one revenue source. User Charge Fees are the District’s primary source of funding for wastewater operations. While some of these fees are also used for capital improvements, the District also uses revenue bonds to finance a large portion of the CIRP. The District will follow an aggressive policy of collecting revenues. The District uses a multi-layered approach to collecting past due accounts. It employs a series of automated reminder calls to accounts that are 25 days delinquent. Accounts that remain delinquent then progress to being placed with collection agencies, second placement agencies and eventually law firms for collection. The District will establish wastewater user charges and stormwater user charges, fees and tax rates at a level related to the full cost (operating, direct, indirect and capital) of providing the service. Voter approval is required to implement tax rate increases. The District is required to submit rate change proposals to a Rate Commission. During this rate setting process, the District’s rate consultant performed a detailed cost of service analysis using industry standard principles endorsed by the Water Environment Federation which allows the District to demonstrate that rates have been set at a level to recover the full cost, without excess, of providing service. The District will review wastewater fees and stormwater user charges, and fees annually to determine if the revenues support the cost of the service. Rate increases to generate needed revenues are required, per Charter Section 7.040, to be submitted to the District’s Rate Commission for review and recommendation to The Board. The District reviews fee revenue annually as part of the budget process to ensure it is adequate to meet the District’s balanced budget requirement. Investment Policies Performance Against Policy The District will maximize the return on all cash available for investment without sacrifice of safety or necessary liquidity. The District complies with this policy. The Secretary-Treasurer will develop and maintain a comprehensive, well-documented investment reporting system. This system will provide The Board with appropriate investment performance information. The Secretary-Treasurer reports monthly to the Finance Committee of The Board on the performance and make-up of the investment portfolio. 10
BUDGET & FINANCIAL POLICIES (continued) Debt Policies Performance Against Policy The Board shall authorize and approve all debt issued for the purpose of financing portions of the District’s CIRP as well as debt that may be issued for the purpose of refunding any outstanding District debt. In the previous budget year, the District participated in the Series 2018A Water Infrastructure Finance and Innovation Act loan with the United States Environmental Protection Agency and Series 2018B SRF Direct Loan Program with the State of Missouri. The Board approved these debt issuances with Ordinances 15077 and 15098, respectively. The District will confine long-term borrowing to finance authorized capital improvement projects or to refund, on a current or advanced basis, outstanding debt obligations. Any bond issues to refund on an advanced basis would be taxable debt. The District complies with this policy. The District may issue long-term debt (general obligation or revenue bonds) where it is deemed that capital improvements should not be financed from current revenues. Long-term borrowing will not be used to finance current operations or normal maintenance. Long-term debt will be self-supporting and structured such that the weighted average maturity of the debt does not exceed the expected useful life of the capital project. The District’s use of revenue bonds during FY19 was consistent with use of debt outlined in the Rate Change Report accepted by The Board on October 8, 2015. The proceeds from these bonds were used solely for capital improvements, where the assets gained have a useful life greater than the weighted average maturity of the debt. The District may issue (1) general obligation bonds to finance capital improvement projects that result in community-wide benefits (2) revenue bonds to finance capital improvement projects serviced from the net revenues from a particular enterprise, such as sewer service. The District’s use of revenue bonds in FY19 for capital improvement projects will be serviced with pledged revenues from sanitary sewer user charges. Issuance of general obligation bonds requires 57% approval of those voting at primary and general elections and a 67% approval at other elections. Issuance of revenue bonds requires simple majority approval of those voting. The District’s issuance of revenue bonds in FY19 were authorized by voters at special election held on April 5, 2016. No general obligation bonds shall be issued in an amount, which together with existing indebtedness of the District or a subdistrict exceeds in the aggregate 5% of the value of all taxable tangible property in the District and its subdistricts. The District has no outstanding general obligation bonds. Any general obligation bonds issued under the District charter shall mature over a period not exceeding 20 years from the date contracted, while revenue bond maturities may extend to 30 years. The District has no outstanding general obligation bonds. For the purpose of refunding, extending, or unifying the whole or any part of its valid bonded indebtedness, the District may issue refunding bonds not exceeding the principle amount of the outstanding indebtedness to be refunded and the accrued interest to the date of such refunding bonds. The District did not issue any refunding bonds in FY19. 11
BUDGET & FINANCIAL POLICIES (continued) Debt Policies (continued) Performance Against Policy Short-term borrowing may be utilized as authorized by District Charter, Section 3.020(13), for the temporary funding of capital projects or for operational cash flow deficits subject to the following policies: District may issue short-term debt when there is a defined and adequate repayment source. Lines of Credit may be considered as an alternative to other short-term borrowing options if it is determined to be more cost-effective. Other short-term debt, including commercial paper notes, may be used when it provides an interest rate advantage or as interim financing until market conditions are more favorable for long-term debt issuance. The District did not utilize short-term borrowing in FY19. Per Charter Section 3.020, the District may use short-term debt to provide for the borrowing of money in anticipation of the collection of taxes and revenues for the fiscal year. The amount of such loans shall at no time exceed 90% of the estimated collectible taxes and revenues for the year yet uncollected. The District did not utilize short-term borrowing in FY19. 12
BUDGET & FINANCIAL POLICIES (continued) Reserve Policies Performance Against Policy The operating reserve is a balance maintained in the General Fund, Construction Funds and Special Funds combined to accommodate fluctuations in annual revenues and expenditures. The District currently maintains a minimum fund balance of 60 days or 16.4% of the next year’s annual operating expenditures for working capital. Operating Reserves for: FY18 – Actual – 164 days FY19 – Projected – 170 days The District will maintain a Stormwater Emergency Fund with a minimum balance of $250,000 and a Wastewater Emergency Fund with a minimum balance of $500,000. The District is in compliance with these minimum balance requirements. Please refer to the “Changes in Fund Balance” tables for these funds in the Debt Service & Special Funds section of this book for exact fund balances. The District will maintain a Wastewater Backup Insurance and Reimbursement Fund with a minimum balance of $1 million dollars. The District is in compliance with this minimum balance requirement. Please refer to the “Changes in Fund Balance” tables for these funds in the Debt Service & Special Funds section of this book for exact balances. The District will maintain a General Insurance Fund with a minimum balance of $500,000 dollars. The District is in compliance with this minimum balance requirement. Please refer to the “Changes in Fund Balance” tables for these funds in the Debt Service & Special Funds section of this book for exact balances. Funds will be reserved to comply with the terms and conditions of the debt instruments used to finance capital improvement projects. The Master Bond Document contains a 45-day reserve requirement. Operating reserves for: FY18 – Actual – 164 days FY19 – Projected – 170 days Property taxes levied by the District and other revenue received for construction, operations and maintenance in particular taxing subdistricts will be reserved for that use. The District maintains separate funds to account for each of the taxing subdistricts it manages. 13
BUDGET & FINANCIAL POLICIES (continued) Capital Improvement and Replacement Policies Performance Against Policy The District shall prepare a long-term plan for wastewater infrastructure projects to relieve backup complaints and/or for the correction of identified sanitary sewer capacity inadequacies and deficiencies and/or for the correction of bypasses and overflows. This plan shall include stormwater projects to prevent flooding and erosion threatening homes and property. This plan shall be used to develop a five year CIRP and make all capital improvements accordingly. This five year plan shall be updated annually. The Board of Trustees received the five-year CIRP on March 14, 2019. This plan is updated annually and is consistent with The District’s long-term plan for wastewater and stormwater projects. The Board adopts the CIRP as a planning document, but does not appropriate the identified multi-year expenditures. These expenditures are legally authorized during the year at the time a fixed contract is awarded. The District complies with this policy. The District will maintain its physical assets at a level adequate to protect the District's capital investment and to minimize future maintenance and replacement costs. The District complies with this policy. Financial and Accounting Policies Performance Against Policy An independent audit shall be made of all accounts of the District at least annually by a certified public accounting firm that shall be engaged by The Board. CliftonLarsonAllen LLP issued their Independent Auditors’ Report for the financial statements as of and for the year ended June 30, 2018 on October 12, 2018. Financial reports will be submitted to The Board and District Staff. The District complies with this policy. District financial information will be available through monthly financial statements, the Comprehensive Annual Financial Report (CAFR) and Annual Budget. The District prepares monthly financial statements and publishes quarterly statements on its website. The CAFR and the Annual Budget are also available on the District’s website. The District will produce annual financial reports in accordance with Generally Accepted Accounting Principles (GAAP) as outlined by the Governmental Accounting Standards Board (GASB). The District’s CAFR is prepared in accordance with GAAP as outlined by the GASB. 14
Financial Structure The District’s financial structure is organized on the basis of funds, each of which is considered a separate accounting entity with fund specific balancing accounts that comprise its assets, liabilities, fund balances, revenues and expenditures. Governmental resources are allocated to and accounted for in individual funds based upon the purposes for which they are to be spent and the means by which spending activities are controlled. The District uses both Governmental Funds and Proprietary Funds. The District uses a Modified Accrual method of budgeting, and both Modified Accrual and Accrual bases of accounting. In the table below, each fund type and group is identified. The purpose of the fund is stated, and the Budgeting Basis and Accounting Basis are also reported for each fund group. Modified Accrual Accounting or Budgeting recognizes revenues when they are both available and measurable. Most expenditures are recognized when an obligation to pay is established, except in the case of interest on long‐term debt. That interest expense is recognized when it is due. Full Accrual Accounting is very similar to Modified Accrual Accounting. Under Full Accrual revenues are recognized when earned, and expenditures are recognized when an obligation to pay is established. However, the major ways in which Modified Accrual is different than Full Accrual is the recognition of Capital expenditures. Under the Modified Accrual method, Capital expenditures are recognized when the entity has an obligation to pay. Under the Full Accrual method, Capital expenditures are recognized over the life of the asset. 15
BUDGET & FINANCIAL POLICIES (continued) Fund Type/Fund Title Purpose Budgeting Basis Accounting Basis GOVERNMENTAL FUNDS General Fund The General Fund is the general operating fund of the District. It is used to account for all financial resources except those required to be accounted for in another fund. Modified Accrual Modified Accrual Revenue Funds The Revenue Funds account for all wastewater user charges billed to customers. User Charge proceeds are recorded in the Revenue Funds and allocated to the various other funds to cover operation and maintenance costs and capital improvement expenditures. Modified Accrual Modified Accrual Operations, Maintenance and Construction Improvement Funds These funds account for the proceeds from tax levies in the various subdistricts. These are primarily stormwater dedicated subdistrict assessments which fund projects, stormwater operations and maintenance specific to each subdistrict’s geographic area. Effective in Fiscal Year 2017, tax levies for all OMCI subdistricts were suspended. Remaining fund balances will be used for maintenance and operation of facilities in the respective subdistricts until balances are depleted. Modified Accrual Modified Accrual Construction Funds The Construction Funds are established to receive and disburse proceeds from revenue sources and restricted for construction of improvements to sewerage and drainage collection systems and treatment facilities. The District has two construction funds that support the majority of the CIRP: 1) the Sanitary Replacement Fund and, 2) the Stormwater Replacement Fund. Use of these funds is dedicated to sanitary and stormwater projects, respectively. Modified Accrual Modified Accrual Debt Service Funds The Debt Service Funds are established for bond issues sold by the District. These funds provide for the accounting of receipt and disbursement of monies designated for payment of principal and interest and redemption of outstanding bond issues. A distinct fund is established for each of the District’s bond issues. Modified Accrual Modified Accrual 16
BUDGET & FINANCIAL POLICIES (continued) Fund Type/Fund Title Purpose Budgeting Basis Accounting Basis GOVERNMENTAL FUNDS (continued) Special Funds The Special Funds are established to: 1) account for and report financial resources related to the proceeds of specific revenue sources designated for specific purposes, or 2) account for and report financial resources related to funds required to maintain a minimum balance. The District’s current Special Funds consist of the following: 1. Improvement Fund – to account for the cost of any improvements and special tax bills issued for any improvement. 2. Water Backup Insurance and Reimbursement Fund – to account for customer water backup insurance claims resulting from over charged lines or blocked mains. 3. General Insurance Fund – to be used to pay the cost of workers’ compensation claims, property insurance, general liability, auto liability, flood insurance and all expenses (i.e. premiums, claims, claim expenses, claim recoveries and claim accruals) related to these coverages. 4. Two Emergency Funds – to account for monies needed to address Wastewater and Stormwater emergencies. Such emergencies require immediate District response. Examples are sewer repairs and replacements to immediately address severe disruption in the operations and maintenance of the District, weather related disruption of District operations, and other disruptions of District services caused by dramatic unforeseen events. Modified Accrual Modified Accrual PROPRIETARY FUNDS Enterprise Funds Account for operations financed and operated in a manner similar to the private sector. The District utilizes these funds to convert the accounting records from a modified accrual to an accrual basis. The District performs this conversion so that it may produce financial statements as a single enterprise fund. These funds are not budgeted. Accrual 17
Metropolitan St. Louis Sewer District Strategic Business and Operating Plan Fiscal Years 2020-2024 18
VISION STATEMENT Quality Service Always MISSION STATEMENT To protect the public’s health, safety, and water environment by responsibly providing wastewater and stormwater management VALUES Integrity Acting ethically at all times, treating everyone with honesty, fairness and respect. Teamwork Working together to accomplish our mission with open communication, trust, respect and diversity. Innovation Embracing continuous improvement and new solutions to achieve excellence. Employees Developing successful, responsible, and safety conscious employees and acknowledging their contributions. Customers Building strong relationships by keeping our commitments, providing excellent service and being transparent in everything we do. Vision, Mission, Value statements are important elements of a strategic business plan. The Mission statement keeps the District focused on its essential activity, the Vision statement points to its ideal purpose, and the Value statement conveys the principles that must shape our actions. 19
Strategic Business and Operating Plan The Fiscal Year (FY) 2020 Strategic Business and Operating Plan (SBOP) is a business-focused blueprint for serving our ratepayers now and into the future. It is a plan that puts the ratepayers and the St. Louis community first. The SBOP’s goals are clear: Deliver consistent, high quality customer service; Comply with all legal and regulatory requirements and schedules; Minimize customer rate increases; and Be accountable to the St. Louis community. These goals build on the public input and feedback that the District has received since the first SBOP was introduced in 2001. While the FY 2020 goals may appear similar to the original set of goals, the underlying refinements and changes in these goals are significant. The FY 2020 SBOP is easily understood, the goals and resulting strategies are actionable, and the impact of the strategies is measurable. Additionally, the FY 2020 SBOP continues a philosophy that intimately links budgetary expenditures and strategic goals. Under this philosophy, the goals and strategies of the SBOP drive budgetary expenditures and succinctly support the SBOP’s success. Further, the budgetary expenditures for the SBOP are business focused and ultimately serve the ratepayer. To achieve these goals, the FY 2020 SBOP proposes six business-focused strategies: Strategy 1: Educate and partner with stakeholders to build support. Essential to our success is an active dialog with stakeholders to improve mutual understanding of the needs of the District and its stakeholders. Education will focus on the District’s goals, needs and initiatives. When possible, we will partner with stakeholders to achieve win-win solutions on common issues. Partnering will take many forms, including – but not restricted to – discussions with various stakeholder groups; District organized focus groups; employee participation in civic organizations; and regulatory advisory committees. 20
Strategy 2: Manage the District’s costs and revenues to optimize financial impacts. The District continues to face increasing fiscal demands related to regulatory issues affecting its collection and treatment systems. In response to these demands, the District is continuing its important work to protect local waterways, ensure compliance with State and Federal environmental regulations, and provide effective, efficient wastewater and stormwater services to the St. Louis community. This work continues in the form of Project Clear, which includes the District’s multi-decade, multi-billion dollar Capital Improvement and Replacement Program (CIRP). It is essential the District diligently manage costs and minimize rate increases. Sound financial management, long-term planning, internal audit practices, and leveraging of data are critical components of this strategy. Strategy 3: Integrate and improve the District’s business processes. Not accepting the status quo as justification for current and future business practices, and continually reviewing best practices amongst contemporaries are cultural imperatives for continual improvement. The goal of this initiative focuses on identifying and implementing process improvements that will enable the District to meet or exceed established performance, production and customer satisfaction goals. Strategy 4: Promote appropriate standards through proactive regulatory and legislative involvement. The most significant factors affecting current and future rate increases are federal and state regulations and legislation. It is often the case that implementation of multiple regulations compete for the same, scarce funding resources. As authorities in wastewater and stormwater management, it is essential that we assist in the creation of regulations that will efficiently achieve desired results. This extends to both regulations that govern environmental protection and regulations that are not directly linked to those duties, but are drivers for other facets of the District’s business functions. This strategy focuses on our involvement in the formation of regulations and legislation that impact all areas of the District's operations. It is crucial that regulations and legislation be based on sound technical information and governance frameworks. The District and others in the regulated community are in the best position to provide such information. New regulations and legislation – particularly those pertaining to environmental protection – should be practical and able to be implemented in a like manner. 21
Strategy 5: Address customer and regulatory needs through a comprehensive infrastructure management program. Maintaining customer service expectations and meeting regulatory requirements are paramount concerns within the District’s mission. However, these must be balanced against the need to cost effectively maintain the District’s wastewater, stormwater, and supporting assets. This can only be achieved through investigation, planning, maintenance and capital replacement programs. A model infrastructure management program effectively integrates these processes while considering risk and required service levels. The resulting program minimizes the life-cycle costs of infrastructure assets at an acceptable level of risk, while continually delivering established levels of service. Strategy 6: Create a learning and business oriented culture based on competency and accountability. The District’s success is dependent upon employees having appropriate competencies and skills within a culture of accountability - a culture that is rooted in ethical integrity and seeks a balance between effectiveness, efficiency and cost management. Improving employee and organizational performance at all levels is the core of this strategy. Special emphasis will be placed on leadership development, management/supervisory skill training, open communications, general operational and administrative needs, and building awareness of individual employees’ role in the success of the overall organization. FISCAL YEAR 2020 OBJECTIVES The District has developed a set of specific objectives that support these strategies and, thus, achieve the goals of the Strategic Business and Operating Plan. Objectives are segmented into “Year 1”, “Year 2” and “Years 3-5” categories. Combined, these objectives make up the tactical blueprint that we will engage in during FY 2020 and beyond, as we strive to protect the public’s health, safety and water environment by responsibly providing wastewater and stormwater management. Achieving these objectives is the responsibility of various departments within the District. These departments are shown on the following organizational chart: 22
BOARD OF TRUSTEES Rate Commission Internal Auditor Secretary-Treasurer Civil Service Commission Executive Director General Counsel Engineering Human Resources Information Technology Operations Finance THE METROPOLITAN ST. LOUIS SEWER DISTRICT ORGANIZATIONAL CHART 23
STRATEGY 1: EDUCATE AND PARTNER WITH STAKEHOLDERS TO BUILD SUPPORT Objective 1: Execute Community Outreach Programs Milestones Year 1: 2020 Initiation Timeframe Completion Timeframe a) Evaluate Project Clear and its role in the District’s communication strategy. b) Maintain relationships with stakeholders and engage additional stakeholders with message synergy to educate and inform on MSD’s mission. c) Educate and engage stakeholders regarding the outcome of the Stormwater Capital Rate vote. d) Review and revise public communication and outreach programs goals and staffing. e) Convene the Charter Plan Amendment Commission and review their recommendations. f) Consider and implement the outcome of the Wastewater Rate Commission Process. a) Q1, FY 2020 b) Q1, FY 2020 c) Q1, FY 2020 d) Q1, FY 2020 e) Q1, FY 2020 f) Q2, FY 2020 a) Q4, FY 2020 b) Q4, FY 2020 c) Q4, FY 2020 d) Q4, FY 2020 e) Q4, FY 2020 f) Q4, FY 2020 24
STRATEGY 1: EDUCATE AND PARTNER WITH STAKEHOLDERS TO BUILD SUPPORT Objective 1: Execute Community Outreach Programs Milestones Year 2: 2021 Milestones Years 3 - 5: 2022 – 2024 a) Evaluate Project Clear and its role in the District’s communication strategy. b) Maintain relationships with stakeholders and engage additional stakeholders with message synergy to educate and inform on MSD’s mission. c) Review and revise public communication and outreach programs goals and staffing. d) Plan election for additional bond authorization. e) Plan election for any Plan Amendment recommendations. f) Maintain communication and relationships with stakeholders following the stormwater, wastewater, and plan amendment ballot outcomes. a) Evaluate Project Clear and its role in the District’s communication strategy. b) Maintain relationships with stakeholders and engage additional stakeholders with message synergy to educate and inform on MSD’s mission. c) Review and revise public communication and outreach program goals and staffing. d) Plan for and implement activities for the Wastewater Rate Commission Process. 25
STRATEGY 1: EDUCATE AND PARTNER WITH STAKEHOLDERS TO BUILD SUPPORT Objective 2: Execute Outreach Programs for Elected Representatives and Other Municipal Officials Milestones Year 1: 2020 Initiation Timeframe Completion Timeframe a) Develop legislative agenda for both State and Federal activities. b) Conduct meetings with St. Louis City (Mayor’s office and Board of Aldermen) and St. Louis County (County Executive’s office and County Council) regarding District goals and needs. c) Enhance relationships with local governments through briefings on projects and other topics of mutual concern with a focus on expanding peer to peer relationships with staff counterparts. d) Provide annual review of the Legislative Outreach Program results and assess future activities for enhancing effectiveness. e) Conduct annual outreach and Jefferson City briefings for State of Missouri legislators. f) Conduct annual legislative briefing for Federal legislators. a) Q1, FY 2020 b) Q1, FY 2020 c) Q1, FY 2020 d) Q1, FY 2020 e) Q2, FY 2020 f) Q3, FY 2020 a) Q1, FY 2020 b) Q4, FY 2020 c) Q4, FY 2020 d) Q1, FY 2020 e) Q4, FY 2020 f) Q4, FY 2020 26
STRATEGY 1: EDUCATE AND PARTNER WITH STAKEHOLDERS TO BUILD SUPPORT Objective 2: Execute Outreach Programs for Elected Representatives and Other Municipal Officials Milestones Year 2: 2021 Milestones Years 3 - 5: 2022 - 2024 a) Develop legislative agenda for both State and Federal activities. b) Continue meetings with St. Louis City (Mayor’s office and Board of Aldermen) and St. Louis County (County Executive’s office and County Council) regarding District goals and needs. c) Continue to enhance relationships with local governments through briefings on Projects and other topics of mutual concern with a focus on expanding peer to peer relationships with staff counterparts. d) Conduct annual legislative outreach and Jefferson City briefings for State of Missouri legislators. e) Conduct annual legislative briefing for Federal legislators. f) Provide annual review of the Legislative Outreach Program results and assess future activities for enhancing effectiveness. a) Develop legislative agenda for both State and Federal activities. b) Conduct meetings with St. Louis City (Mayor’s office and Board of Aldermen) and St. Louis County (County Executive’s office and County Council) regarding District goals and needs. c) Continue to enhance relationships with municipalities through briefings on projects and other topics of mutual concern with elected officials and administration. d) Conduct annual legislative outreach and Jefferson City briefings for State of Missouri legislators. e) Conduct annual legislative briefing for Federal legislators. f) Provide annual review of the Legislative Outreach Program results and assess future activities for enhancing effectiveness. 27
STRATEGY 1: EDUCATE AND PARTNER WITH STAKEHOLDERS TO BUILD SUPPORT Objective 3: Execute Diversity and Outreach Programs Milestones Year 1: 2020 Initiation Timeframe Completion Timeframe a) Participate in networking events and other community events to increase stakeholder relationships and participation with the District’s Diversity Programs. b) Identify opportunities to increase women workforce participation on CIRP construction projects. c) Report on the progress of MSD’s Diversity Programs. d) Evaluate all investments made as part of the CBA and make adjustments to programs and funding, as appropriate. e) Complete the update and begin implementation of the Disparity Study results and recommendations. f) Report on the effectiveness of the On The Job Training (OJT) programs for capital tunneling projects. g) Implement Workforce Development Grant Program. a) Q1, FY 2020 b) Q1, FY 2020 c) Q1, FY 2020 d) Q1, FY 2020 e) Q1, FY 2020 f) Q1, FY 2020 g) Q1, FY2020 a) Q4, FY 2020 b) Q4, FY 2020 c) Q1, FY 2020 d) Q2, FY 2020 e) Q4, FY 2020 f) Q4, FY 2020 g) Q4, FY2020 28
STRATEGY 1: EDUCATE AND PARTNER WITH STAKEHOLDERS TO BUILD SUPPORT Objective 3: Execute Diversity and Outreach Programs Milestones Year 2: 2021 Milestones Years 3 - 5: 2022 – 2024 a) Continue participating in networking events and other community events to increase stakeholder relationships and participation with the District’s Diversity Program. b) Continue to identify and evaluate efforts to increase woman workforce participation on CIRP construction projects. c) Continue to report on the progress of MSD’s Diversity Program and make adjustments for improvements as necessary. d) Continue to implement the Disparity Study results and recommendations. e) Continue to report on the effectiveness of the On The Job Training (OJT) programs for capital tunneling projects. f) Evaluate the effectiveness of the Workforce Development Grant Program. a) Maintain relationships and dialogue with external stakeholders. b) Review effectiveness of diversity utilization initiatives and recommend appropriate adjustments. c) Based on the Disparity Study findings, update the diversity program, as necessary. d) Continue to evaluate all investments made as part of the CBA and make adjustments to program and funding, as appropriate. e) Continue assessment of opportunities to adjust the Job Training Program to increase opportunities for contractors to hire low income, unemployed and underemployed individuals for District projects. f) Continue to evaluate the effectiveness of the Workforce Development Grant program. 29
STRATEGY 2: MANAGE THE DISTRICT’S COSTS AND REVENUES TO OPTIMIZE FINANCIAL IMPACTS Objective 1: Increase Collection of Delinquent Revenue Milestones Year 1: 2020 Initiation Timeframe Completion Timeframe a) Implement pilot water shutoff solution to increase collection of delinquent sewer service charges. b) Implement changes to the Customer Assistance Program. c) Continue to assess and modify collection process to achieve net average collection period for receivables to 45 days or less. a) Q1, FY 2020 b) Q1, FY 2020 c) Q1, FY 2020 a) Q4, FY 2020 b) Q3, FY 2020 c) Q4, FY 2020 Milestones Year 2: 2021 Milestones Years 3 - 5: 2022 - 2024 a) Continue to assess and modify collection process to achieve net average collection period for receivables to 45 days or less. b) Complete implementation of the water shut-off program, and then assess effectiveness. a) Continue to assess and modify collection process to achieve net average collection period for receivables to 45 days or less. b) Re-evaluate the effectiveness of the Customer Assistance Program and adjust accordingly. 30
STRATEGY 2: MANAGE THE DISTRICT’S COSTS AND REVENUES TO OPTIMIZE FINANCIAL IMPACTS Objective 2: Identify and Implement Cost Savings Initiatives Milestones Year 1: 2020 Initiation Timeframe Completion Timeframe a) Maintain annual operating budgets that are aligned with approved Rate Commission report. b) Evaluate occupational injury trends. c) Evaluate results of the Wellness Program. a) Q1, FY 2020 b) Q2, FY 2020 c) Q1, FY 2020 a) Q4, FY 2020 b) Q3, FY 2020 c) Q2, FY 2020 Milestones Year 2: 2021 Milestones Years 3 - 5: 2022 - 2024 a) Maintain annual operating budgets that are aligned with Approved Rate Commission report. b) Implement modifications to occupational injury prevention program. c) If applicable, implement adjustments to Wellness Program. a) Maintain annual operating budgets that are aligned with Approved Rate Commission report. 31
STRATEGY 2: MANAGE THE DISTRICT’S COSTS AND REVENUES TO OPTIMIZE FINANCIAL IMPACTS Objective 3: Maximize Long-Term Financial Plans for District Needs Milestones Year 1: 2020 Initiation Timeframe Completion Timeframe a) Manage capital program (wastewater and stormwater) within supporting revenue while assuring Consent Decree compliance and regulatory requirements. b) Manage District’s key financial ratios to maintain current bond ratings and Consent Decree compliance. c) Manage multi-decade financing plan to support current and future requirements. d) Pursue external sources of funding, where available. e) Pursue implementation of predictive analytics to enhance decision making to enhance financial forecasting used in strategic decision making. f) If approved by voters, implement necessary processes to begin billing new stormwater capital rate. g) Continue work on wastewater rate commission process. h) Implement strategies relating to OMCI taxes based on the feedback received from municipalities. a) Q1, FY 2020 b) Q1, FY 2020 c) Q1, FY 2020 d) Q1, FY 2020 e) Q1, FY 2020 f) Q1, FY 2020 g) Q1, FY 2020 h) Q1, FY2020 a) Q4, FY 2020 b) Q4, FY 2020 c) Q4, FY 2020 d) Q4, FY 2020 e) Q4, FY 2020 f) Q2, FY 2020 g) Q2, FY 2020 h) Q4, FY2020 32
STRATEGY 2: MANAGE THE DISTRICT’S COSTS AND REVENUES TO OPTIMIZE FINANCIAL IMPACTS Objective 3: Maximize Long-Term Financial Plans for District Needs Milestones Year 2: 2021 Milestones Years 3 – 5: 2022 – 2024 a) Manage capital program (wastewater and stormwater) within supporting revenue while assuring Consent Decree compliance and regulatory requirements. b) Manage District’s long-term Debt Program to meet key bond financial ratios to maintain current bond ratings. c) Implement Wastewater Rate Commission Proposal. d) Manage multi-decade financing plan to support current and future requirements. e) Pursue external sources of funding, where available. f) Refine application of predictive analytics to enhance decision making. a) Continue to manage capital program within supporting revenue while assuring Consent Decree compliance. b) Continue to manage District’s long-term Debt Program to meet key bond financial ratios to maintain current bond ratings. c) Continue to refine and report on multi-decade financing plan to support Consent Decree. d) Continue to refine application of predictive analytics to enhance decision making. e) Start wastewater rate commission process. 33
STRATEGY 3: INTEGRATE AND IMPROVE THE DISTRICT’S BUSINESS PROCESS Objective 1: Implement Regional Development Review/Permitting Business Process Improvements Milestones Year 1: 2020 Initiation Timeframe Completion Timeframe a) Evaluate and use customer survey results to improve business processes. b) Work with regional partners to identify opportunities for improvement. c) Support regional partners’ efforts to expand utilization. a) Q1, FY 2020 b) Q1, FY 2020 c) Q1, FY 2020 a) Q4, FY 2020 b) Q4, FY 2020 c) Q4, FY 2020 Milestones Year 2: 2021 Milestones Years 3 - 5: 2022 – 2024 34
STRATEGY 3: INTEGRATE AND IMPROVE THE DISTRICT’S BUSINESS PROCESS Objective 2: Implement Information Governance Program That Meets the District’s Records & Information Discovery, Compliance and Information Security Policies Milestones Year 1: 2020 Initiation Timeframe Completion Timeframe a) Continue communication and change management, marketing and messaging campaigns for the IG Program “Electronic Records Cleanup” rollout. b) Continue training and phased implementation of the “Electronic Records Cleanup” pursuant to the Record Retention Schedule (RRS). c) Continue implementation of the Enterprise Content Management (ECM) software solution. d) Continue implementation of business process and organizational changes. e) Finalize policies and procedures related to business processes. a) Q1, FY 2020 b) Q1, FY 2020 c) Q1, FY 2020 d) Q1, FY 2020 e) Q1, FY 2020 a) Q4, FY 2020 b) Q4, FY 2020 c) Q4, FY 2020 d) Q4, FY2 020 e) Q4, FY 2020 Milestones Year 2: 2021 Milestones Years 3 – 5: 2022 – 2024 a) Continue implementation of the Enterprise Content Management (ECM) software solution. b) Complete implementation of business process and organizational changes. a) Complete implementation of the ECM software solution. b) Perform cost/benefit analysis to access improvements gained as a result of the IG Program. 35
STRATEGY 3: INTEGRATE AND IMPROVE THE DISTRICT’S BUSINESS PROCESS Objective 3: Integrate Asset Information Across Systems (Oracle, Maximo and GIS) Milestones Year 1: 2020 Initiation Timeframe Completion Timeframe a) Using analysis completed in FY19, develop plan for the implementation of a new asset book in the Oracle system. b) Begin the implementation of a new asset book in the Oracle system that is based on the revised business and system interface processes. a) Q1, FY 2020 b) Q2, FY 2020 a) Q1, FY 2020 b) Q4, FY 2020 Milestones Year 2: 2021 Milestones Years 3 – 5: 2022 – 2024 a) Complete the implementation of the new asset book in the Oracle system that fully represents the District’s collection system and plant assets. b) Ensure that the Oracle/Maximo/GIS system interfaces and reporting is in place to support the ongoing synchronization of the District’s collection system and plant assets. 36
STRATEGY 3: INTEGRATE AND IMPROVE THE DISTRICT’S BUSINESS PROCESS Objective 4:Implement Updated Laboratory Information Management System (LIMS) Milestones Year 1: 2020 Initiation Timeframe Completion Timeframe a) Identify LIMS needs, system integration requirements and business process changes that would enhance productivity and data quality. Obtain funding for updated Laboratory Information Management System (LIMS). b) Develop Request for Proposal, solicit bids and select a vendor to provide updated LIMS. c) Begin implementation of updated LIMS. a) Q1, FY2020 b) Q2, FY2020 c) Q4, FY2020 a) Q2, FY2020 b) Q4, FY2020 c) Q4, FY2020 Milestones Year 2: 2021 Milestones Years 3 – 5: 2022 – 2024 a) Complete implementation of updated LIMS, Including integration with other software systems. b) Provide training on updated LIMS and affected software systems. a) Review laboratory business processes and look for additional ways to enhance productivity and quality. 37
STRATEGY 4: PROMOTE APPROPRIATE STANDARDS THROUGH PROACTIVE REGULATORY AND LEGISLATIVE INVOLVEMENT Objective 1: Participate in Stakeholder Groups to Develop Sound Technical Basis for Regulatory Issues Milestones Year 1: 2020 Initiation Timeframe Completion Timeframe a) Advocate in regulatory stakeholder groups created to address nutrient criteria, ammonia criteria, bacteria criteria, wet weather issues, Impaired Waters (303d) Listing & Methodology and other changes to the Missouri Department of Natural Resources (MDNR) effluent regulations and water quality standards. b) Advocate in state and local environmental and economic organizations such as the Association of Missouri Cleanwater Agencies (AMCA). c) Advocate in the Water Environment Federation (WEF), Water Environment Research Foundation (WERF) and the National Association of Clean Water Agencies (NACWA) on water quality issues. d) Identify upcoming regulatory issues and develop an appropriate strategy. e) Maintain a dialog with the Non-Governmental Organizations (NGOs) on critical water quality issues in the St. Louis area. a) Q1, FY 2020 b) Q1, FY 2020 c) Q1, FY 2020 d) Q1, FY 2020 e) Q1, FY 2020 a) Q4, FY 2020 b) Q4, FY 2020 c) Q4, FY 2020 d) Q4, FY 2020 e) Q4, FY 2020 38
STRATEGY 4: PROMOTE APPROPRIATE STANDARDS THROUGH PROACTIVE REGULATORY AND LEGISLATIVE INVOLVEMENT Objective 1: Participate in Stakeholder Groups to Develop Sound Technical Basis for Regulatory Issues Milestones Year 2: 2021 Milestones Years 3 – 5: 2022 – 2024 a) Participate in regulatory stakeholder groups, report on results, and identify upcoming regulatory issues. b) Begin stakeholder process for submitting a Municipal Separate Storm Sewer System (MS4) application and Stormwater Management Plan. a) Participate in regulatory stakeholder groups. 39
STRATEGY 4: PROMOTE APPRORIATE STANDARDS THROUGH PROACTIVE REGULATORY AND LEGISLATIVE INVOLVEMENT Objective 2: Promote Appropriate Regulatory and Legislative Initiatives that Impact All Areas of District Operations Milestones Year 1: 2020 Initiation Timeframe Completion Timeframe a) Evaluate and report on upcoming regulatory issues that need Integrated Watershed Planning. b) Work with MDNR as required to develop scientifically-based Total Maximum Daily Loads (TMDLs) with reasonable implementation plans for the St. Louis area. c) Advocate the Missouri Clean Water Commission to adopt a revised 208 Water Quality Management Plan for the Lower Meramec watershed that makes the Grand Glaize Wastewater Treatment Plant a permanent facility. a) Q1, FY 2020 b) Q1, FY 2020 c) Q1, FY 2020 a) Q4, FY 2020 b) Q4, FY 2020 c) Q4, FY 2020 Milestones Year 2: 2021 Milestones Years 3 – 5: 2022 – 2024 a) Evaluate and report on upcoming regulatory issues that need Integrated Watershed Planning. b) Work with MDNR to develop scientifically-based Total Maximum Daily Loads (TMDLs) with reasonable implementation plans for the St. Louis area. a) Evaluate and report on upcoming regulatory issues that need Integrated Watershed Planning. b) Work with MDNR to develop scientifically-based Total Maximum Daily Loads (TMDLs) with reasonable implementation plans for the St. Louis area. 40
STRATEGY 5: ADDRESS CUSTOMER AND REGULATORY NEEDS THROUGH A COMPREHENSIVE INFRASTRUCTURE MANAGEMENT PROGRAM Objective 1: Implement Stormwater Operating and Capital Improvement Program Milestones Year 1: 2020 Initiation Timeframe Completion Timeframe a) Implement FY 2020 stormwater CIRP program based on results of approved Rate Commission report (assuming positive election results). b) Review Stormwater CMOM results and consider adjustments to I/R funds and internal staffing needs. c) Develop and implement stormwater credit manual, flood mitigation guidelines (buyouts), and stormwater green infrastructure grant program guidelines (assuming positive election results). a) Q1, FY 2020 b) Q1, FY 2020 c) Q1, FY 2020 a) Q4, FY 2020 b) Q4, FY 2020 c) Q2, FY 2020 Milestones Year 2: 2021 Milestones Years 3 - 5: 2022 – 2024 a) Continue to implement stormwater program commensurate with anticipated stormwater revenues and completed guidelines. a) Continue to implement stormwater program. b) Develop and complete follow-up survey on stormwater services and consider adjustments based on survey results. 41
STRATEGY 5: ADDRESS CUSTOMER AND REGULATORY NEEDS THROUGH A COMPREHENSIVE INFRASTRUCTURE MANAGEMENT PROGRAM Objective 2: Implement Wastewater Operating and Capital Improvement Program Milestones Year 1: 2020 Initiation Timeframe Completion Timeframe a) Implement the FY 2020 CIRP commensurate with anticipated wastewater revenues. Continue to analyze results of completed program and identify potential modifications to the Requirements of the Consent Decree. b) Transition the use of Watershed Consultants to best fit the changing CIRP design and construction management needs. c) Continue the implementation of specific green infrastructure projects in accordance with the approved program, including both the Bissell and Lemay watersheds, per the revised Consent Decree. d) Continue to monitor progress and adjust resources, schedule, delivery method and funding as needed to ensure that CMOM requirements per the Consent Decree are met and propose changes as warranted. e) Continue to implement the updated solids handling plan and adjust the capital program accordingly. f) Develop strategies to address potential future nutrient requirements as identified by the Nutrient Study. a) Q1, FY 2020 b) Q1, FY 2020 c) Q1, FY 2020 d) Q1, FY 2020 e) Q1, FY 2020 f) Q1, FY 2020 a) Q4, FY 2020 b) Q1, FY 2020 c) Q4, FY 2020 d) Q4, FY 2020 e) Q4, FY 2020 f) Q4, FY 2020 42
STRATEGY 5: ADDRESS CUSTOMER AND REGULATORY NEEDS THROUGH A COMPREHENSIVE INFRASTRUCTURE MANAGEMENT PROGRAM Objective 2: Implement Wastewater Operating and Capital Improvement Program Milestones Year 2: 2021 Milestones Years 3 – 5: 2022-2024 a) Implement the CIRP commensurate with anticipated wastewater revenues. b) Evaluate progress and rate of spending for green infrastructure projects program; adjust program as needed. a) Implement the CIRP commensurate with anticipated wastewater revenues. b) Evaluate progress and rate of spending for green infrastructure projects program; adjust program as needed. 43
STRATEGY 5: ADDRESS CUSTOMER AND REGULATORY NEEDS THROUGH A COMPREHENSIVE INFRASTRUCTURE MANAGEMENT PROGRAM Objective 3: Implement Asset Management Program Milestones Year 1: 2020 Initiation Timeframe Completion Timeframe a) Continue implementation of a monetized rating process that incorporates business risk exposure into the prioritization of CIRP projects. a) Q1, FY 2020 a) Q4, FY 2020 Milestones Year 2: 2021 Milestones Years 3 – 5: 2022 – 2024 a) Ensure that Asset Management is incorporated into CIRP process. b) Continue implementation of remaining asset management plans for other asset classes identified (both linear and vertical). a) Continue to monitor and adjust asset management process for efficiency and effectiveness. 44
STRATEGY 5: ADDRESS CUSTOMER AND REGULATORY NEEDS THROUGH A COMPREHENSIVE INFRASTRUCTURE MANAGEMENT PROGRAM Objective 4: Enhance Reliability of Information Technology Infrastructure Milestones Year 1: 2020 Initiation Timeframe Completion Timeframe a) Complete the implementation of the enterprise hosted phone/video (HCS) solution. b) Complete the implementation and testing of the updated IT disaster recovery strategy. c) Complete the development of an upgrade plan for the District’s Enterprise Systems architecture strategy. d) Implement an IT Service Management System that is foundational to building operational excellence in asset management, service delivery and core IT processes. e) Continue to develop the Technology Security Risk Program through the introduction of additional governance processes, policies, and an employee security awareness program to further protect MSD hardware/software/information assets. a) Q1, FY 2020 b) Q1, FY 2020 c) Q1, FY 2020 d) Q1, FY 2020 e) Q1, FY 2020 a) Q2, FY 2020 b) Q3, FY 2020 c) Q3, FY 2020 d) Q4, FY 2020 e) Q4, FY 2020 Milestones Year 2: 2021 Milestones Years 3 – 5: 2022 - 2024 a) Begin the implementation of the District’s upgrade plan for the Enterprise System environment. b) Continue to enhance the Technology Security Risk Program. a) Complete the implementation of the District’s Enterprise System environment in accordance with the upgrade plan. 45
STRATEGY 6: CREATE A LEARNING AND BUSINESS-ORIENTED CULTURE BASED ON COMPETENCY AND ACCOUNTABLILITY Objective 1: Increase Organizational Performance through Improved Communications Milestones Year 1: 2020 Initiation Timeframe Completion Timeframe a) Work with departments to identify mandatory new employee compliance training to be administered in first 90 days as well as department specific training for new employees. b) Institute a process and tool to track compliance training giving consideration to the District’s current Learning Management System (LMS) c) Based on management team input, develop goals for survey on effectiveness of management communication d) Identify and develop an effective survey tool and distribute to employees. a) Q1, FY 2020 b) Q2, FY 2020 c) Q2, FY 2020 d) Q2, FY 2020 a) Q4, FY 2020 b) Q4, FY 2020 c) Q2, FY 2020 d) Q4, FY 2020 46
STRATEGY 6: CREATE A LEARNING AND BUSINESS-ORIENTED CULTURE BASED ON COMPETENCY AND ACCOUNTABLILITY Objective 1: Increase Organizational Performance through Improved Communications Milestones Year 2: 2021 Milestones Years 3 – 5: 2022 – 2024 a) Execute biannual compliance training for new employees. b) Communicate high-level management communication survey results to employees. c) Outline specific management team action items to address development areas identified in management communication survey results. d) Communicate implementation plan to employees to promote transparency and accountability. a) Implement action items from management communication survey results. 47
STRATEGY 6: CREATE A LEARNING AND BUSINESS-ORIENTED CULTURE BASED ON COMPETENCY AND ACCOUNTABILITY Objective 2: Improve Organizational Effectiveness through Leadership Development Milestones Year 1: 2020 Initiation Timeframe Completion Timeframe a) Implement the MSD Leadership Institute. b) Survey Participation in Leadership Webinars and Online discussions. c) Develop cross-departmental training opportunities. a) Q1, FY 2020 b) Q1, FY 2020 c) Q1, FY 2020 a) Q4, FY 2020 b) Q4, FY 2020 d) Q4, FY 2020 Milestones Year 2: 2021 Milestones Years 3 – 5: 2022 - 2024 a) Assess the MSD Leadership Institute and modify as needed. b) Publish results of Survey Participation and make recommended changes. c) Implement cross-departmental training recommended changes. 48
STRATEGY 6: CREATE A LEARNING AND BUSINESS-ORIENTED CULTURE BASED ON COMPETENCY AND ACCOUNTABILITY Objective 3: Increase Individual Accountability and Job Satisfaction through Continual Performance Coaching and Training Milestones Year 1: 2020 Initiation Timeframe Completion Timeframe a) Develop training – Writing Effective Performance Improvement Plans and Impact of Changed Behavior. b) Implement online annual compliance training for all employees. c) Establish a District Safety Council to review training topics. a) Q1, FY 2020 b) Q1, FY 2020 c) Q1, FY 2020 a) Q4, FY 2020 b) Q4, FY 2020 c) Q4 FY 2020 Milestones Year 2: 2021 Milestones Years 3 – 5: 2022 – 2024 a) Implement training– Writing Effective Performance Improvement Plans and Impact of Changed Behavior. b) Review metrics of online annual compliance training for all employees to insure goals are met. c) Review District Safety Council impact of reducing Worker Compensation Claims through training. a) Develop Surveys to assess impact of Effective Performance Improvement Plans and Impact of Changed Behavior. 49
BUDGET PROCESS FY20 The District’s SBOP is the key to the development of the Annual Budget. The SBOP process begins in July when all Departments are given the opportunity to reassess goals, strategies and objectives and the means for accomplishing them. The budget serves as the tool to communicate the District’s long-term plans and policies to the public, details the costs of services and programs and becomes the plan to accomplish the District’s goals and objectives during the next fiscal year. The budget process begins in early October with the projection of revenues (wastewater and stormwater user charges, investment & other income). District-wide imperatives and budgetary parameters are established by Executive Management and The Board of Trustees (“The Board”). The imperatives for this fiscal year include: IMPERATIVES FOR FY20 STRATEGIC BUSINESS PLAN STRATEGY OBJECTIVE Provide full implementation of services funded through stormwater revenues. 2 3 Any incremental costs associated with a positive vote in April 2019 shall be separately identified. A budget will be prepared for a yes vote and a no vote. 2 3 Evaluate all extended position vacancies to determine if they can be eliminated from the FY20 budget 2 2 No acceleration of Consent Decree projects funded with pay-go cash. Acceleration of bonded projects only allowed after review by senior management. 2 3 Meet requirements of Disparity Study, Community Benefits Agreement and overall Diversity Program. 1 3 Department Directors and Managers begin budget development by providing an updated expenditure forecast for the remainder of FY19. A two step, zero-based budgeting method is used to develop the FY20 budget. This method requires written justification as to need and purpose for all expenditures. The first step is the preparation of a base budget that reflects the ongoing day-to-day operations of each Department. The second step is the preparation of an incremental budget, which reflects costs associated with initiatives outlined in the SBOP. Throughout the budget development process, departmental staff is required to evaluate programs and identify possible changes in services and staff positions. The Department Directors forward their proposed base budgets to the Director of Finance for analysis. Cost benefit business cases to support incremental budgets are submitted to the Executive Director for review. The base budgets and requests for incremental funding are then compiled and further analyzed to ensure the preliminary budget meets the District’s needs, priorities, goals and objectives without exceeding forecasted resources. Any unresolved issues are presented to the Executive Director for a final decision. The recommended budget reductions and adjustments are then incorporated. Per Charter a preliminary budget is delivered to The Board for review by March 15th. A series of budget presentations are given to The Board’s Finance Committee to allow for more in-depth review by the Trustees. 50
BUDGET PROCESS FY20-continued The Board’s recommended budget adjustments are then incorporated into a final budget document. A proposed financial plan and an Executive Summary of the budget are communicated to the general public in the form of a public hearing. The public hearing is advertised in the newspapers at least three weeks before the scheduled hearing in order to allow sufficient time for the public to review and ask questions. The Board is then required to adopt the budget, tax and rate ordinances (if applicable) consistent with the District’s Charter and state law. The District’s fiscal year begins on July 1st. Departments are accountable for budgetary control throughout the fiscal year. Expenditure patterns are examined and compared to budget plans with variances reported. Responses to significant variances are required quarterly from each Department and reviewed by the Director of Finance. Budget status is reviewed with senior staff monthly, and is reported quarterly to The Board at its monthly Finance Committee meeting. The Director of Finance reviews the District’s monthly financial statements and budget variance report ensuring the District’s actual revenue is sufficient to support budgeted expenditures. Forecasted expenses are also compared to budget. The District’s operating budget is adopted at the Department level as detailed in the District’s Budget Ordinance. Any transfers between Funds require Board approval. Budget transfers are made on an as-needed basis. Expenditures for the CIRP are presented on an appropriated basis as opposed to a cash flow basis. The District’s accounting procedures require an adequate budget to pay for planned Ordinances in the period in which an Ordinance is appropriated. All outstanding CIRP encumbrances remain open until a project is completed. A budget is developed for both revenues and expenses: 1. Revenue expectations are developed from trend analysis, incorporating upcoming rate increases and significant economic and policy factors. FY20 Total Revenue: (shown in million $) Wastewater User Charges: $437.1 Stormwater User Charges: 9.9 Revenue Bonds: 139.4 Taxes: 33.8 Investment and Other Income: 10.6 Use of Fund Balances: 98.7 TOTAL DISTRICT REVENUE: $729.5 2. Operating Expenses are developed using a zero based budgeting method with written justification for all expenditures. The CIRP is developed by the District’s Engineering Department based on the revenues forecasted for the coming year. Projects prioritized for the coming year are outlined in a supplemental report in conjunction with the Operating Budget. Debt service for the District’s existing and forecasted use of bonds is developed by the District’s Secretary-Treasurer’s Department and incorporated into the Operating Budget. FY20 Total Expense: (shown in million $) Operating Budget: $216.4 CIRP: 394.4 Debt Service: 118.7 TOTAL DISTRICT EXPENSES: $729.5 51
Wastewater Revenue Fund$436,953,345GENERAL FUND$200,857,426$110,000,000SANITARY REPLACEMENT FUND$500,000WASTEWATER EMERGENCY FUND$2,000,000WATER BACK-UP INSUR. & REIMB. FUNDMSD Flow of User Charges FY20$6,000,000GENERAL INSURANCE FUND$117,595,919DEBT SERVICE FUND52
Wastewater User Charges (1)$209.0$117.6$110.5$437.1Stormwater User Charges- - 9.9 9.9 Revenue Bonds- - 139.4 139.4 Taxes21.1 - 12.7 33.8 Investment Income & Other (2)5.6 0.4 4.6 10.6 Fund Balances(19.3) 0.7 117.3 98.7 TOTAL$216.4$118.7$394.4$729.5(1) Includes sewer service charges from the Wastewater Revenue Fund net of the bad debt provision and late charges from the General Fund.(2) Includes interfund revenue for stormwater services in the CIRP column.Sources of Funding($s in millions)CIRPDebt ServiceOperating TOTALFY2053
FY20 SOURCES OF FUNDING USER CHARGES The District has two types of user charges, a wastewater User Charge and a proposed stormwater user charge. The wastewater user charge is recorded in the Wastewater Revenue Fund. A portion of the revenue is transferred to the General Fund to cover daily operating, maintenance and replacement costs; a portion is allocated to the Water Backup Insurance and Reimbursement Fund to provide assistance to homeowners with damages resulting from blocked main and basement backups, a portion is allocated to the General Insurance Fund to provide for workers’ compensation, property, general liability and other insurance expenditures, and a portion is allocated to the Debt Service Funds to retire outstanding bonds issued for capital improvements. The remainder of the revenue is transferred to the Capital Improvement and Replacement Fund for construction projects and emergencies. A chart detailing the flow of funds is also included in the following pages of the Budget Summary section. If approved by voters, stormwater capital rate would be used to fund capital improvements primarily to address flooding and erosion control in the stormwater system. Wastewater: Residential customers with metered water service will pay a billing and collection charge, a system availability charge and a volume charge based on the most recent winter quarter water usage. Unmetered customers will pay the same charges with the exception of a volume charge. Unmetered volume is based on housing attributes such as the number of rooms and plumbing fixtures. Non-residential customers will pay the same charges plus an additional compliance charge. Some non-residential customers will pay extra strength surcharges for the treatment of wastewater containing suspended solids, biochemical oxygen demand or chemical oxygen demand exceeding normal wastewater strengths. User Charges in the Wastewater Revenue Fund for FY20 is estimated at $437.1 million. Stormwater: The proposed stormwater user charge will be put to the voters on April 2, 2019. For planning purposes, The District has presumed a “Yes” vote regarding this new charge. The stormwater capital rate will be determined based on the amount of each customer’s impervious area. Single family residential customers’ impervious area will be measured and charged on a tiered basis. Non-residential customers’ impervious area will be measured and customers will be charged based on units of 2,600 square feet, which is the amount of an ERU, the impervious area on a typical single family residential lot. Stormwater capital rate revenue for FY20 is estimated at $9,862,347. 54
FY20 SOURCES OF FUNDING-continued Other User Charges: Other User Charge revenue such as Late Fees, Lien Interest, Refunds and Account Adjustments are estimated to be $0.2 million. This amount is net of a provision for doubtful accounts, or past-due customer bills that might go uncollected. TOTAL WASTEWATER USER CHARGE REVENUE: The District’s total FY20 User Charge revenue is estimated to be $403.3 million. The District provides an assistance program to customers who meet the eligibility requirements of income, age or disability. Those customers who are eligible will receive a credit equal to 50% of their sewer service charge bill. A composite schedule of the budgeted Wastewater and Stormwater user charge revenue by customer class can be found in the pages of the Revenue Funds Section. REVENUE BONDS The District plans to receive approximately $139.4 million in bond and loan proceeds in FY20 to be used for capital improvement projects. These proceeds are expected to be derived from Senior Revenue bonds with a par value of $60.6 million providing approximately $64.4 million in proceeds including premiums of $3.8 million. The remaining $75.0 million in proceeds will be derived from participation in the State of Missouri SRF direct loan program. Prior to a November 2000 Charter change, the District was unable to issue revenue bonds as a source of funding its CIRP. Almost all of the District’s capital expenditures were funded from annual cash flow, known as Pay-As-You-Go (PAYGO) funding. Continuation of a PAYGO approach as the District’s sole funding option would have required significant rate increases to generate the necessary annual capital funding. PAYGO is the lowest cost funding source due to it’s avoidance of the financing and interest costs associated with long term debt. The primary negatives associated with PAYGO funding include: 1) the short-term impact on customer rates, and 2) the mismatch between the cost and benefit of the District’s capital infrastructure to the users. In the case of capital projects that have a long life expectancy, PAYGO funding causes today’s customers to pay for an asset that will be used by tomorrow’s customers for many years. Financing a portion of the capital program with bonds is an excellent way to distribute the cost of long-term assets to the future customers who will benefit from the use of the assets and lessen the impact of short-term rate increases. It is typically considered good public policy to allocate a portion of the cost of long-term assets to future users by the use of debt. At the same time, prudent fiscal policy would not allow 100% debt financing. The goal is to strike the correct balance between the distribution of the cost of long-term assets to the users that benefit from them and maintaining healthy financial ratios. 55
FY20 SOURCES OF FUNDING-continued AD VALOREM TAXES The District’s budget for tax revenue in FY20 totals $33.8 million. During FY20 all taxpayers within the District’s boundaries will be assessed a $0.019 (one point nine cents) per $100 of assessed valuation tax levy to pay primarily for stormwater services required by State and Federal regulations. With the exception of taxpayers living in certain levy districts, all taxpayers within the District will also be assessed a $0.098 (nine point eight cents) per $100 of assessed valuation tax levy to pay for the District’s non-regulatory stormwater costs. This tax revenue of approximately $32.8 million is recorded in the Stormwater Regulatory Fund ($5,448,606) and the Districtwide Stormwater Fund ($27,252,071) of the District. Additional tax revenue of approximately $1.1 million for Railroad and Utility, Financial Institution Tax, TIF PILOT refunds, and other sources are also recorded to the Stormwater Regulatory Fund ($187,717) and the Districtwide Stormwater Fund ($953,196). Other property tax rates were suspended within the District’s boundaries beginning in FY17. All subdistrict taxes previously collected within these boundaries are held in the OMCI fund balances and must be used primarily for stormwater capital improvements and stormwater operating expenses within the specific subdistrict boundaries in which the taxes are collected. INVESTMENT INCOME & OTHER FEES Investment Income and Other Fees will fund $10.6 million of the Budget. Investment Income of approximately $4.5 million is anticipated. Miscellaneous Income of approximately $2.2 million is expected, comprised mostly of $1.5 million court awarded court costs and attorney fees. Permit, Plan Review and other engineering fees are projected to be $2.1 million. Reimbursement of District Costs makes up the remainder of the Miscellaneous Income. Connection fees are expected to generate $1.3 million based on a flat rate per connection to the sanitary system. These revenue estimates are based on previous experience, current economic conditions and anticipated new home construction. Rental income is expected to generate $294 thousand. Finally, $227 Thousand is expected to be generated from the sale of scrap. 56
GRANT INCOME No grant income is anticipated during the 2020 fiscal year. In the past, large Federal grants were available to help defray the cost of major clean water projects. Currently, however, the Federal government has decided to leave the funding of these projects to the local users of the system. The District will continue to aggressively pursue all possible grant opportunities. FUND BALANCES These sources of funding will result in a fund balance decrease of $98.7 million during FY20. 57
FY20DEPARTMENT No. DollarsSecretary - Treasurer 8 929,383 Executive Director 20 2,012,157 General Counsel 8 1,208,470 Human Resources 23 3,310,857 Finance 62 4,939,614 Information Systems 51 6,440,301 Engineering 244 25,774,588 Operations 61161,024,004 Total Available Positions1,027105,639,374Note: Dollars include salary, FICA, insurance and pensionMetropolitan St. Louis Sewer DistrictFY20 ALLOCATED POSITIONS 58
TYPE OF PROJECTNUMBER OF PROJECTS PROJECT COST Wastewater Engineering73 $ 61,076,000 Wastewater Construction52 276,299,000 Stormwater Engineering7 4,875,000 Stormwater Construction22 11,571,000 TOTAL:154$ 353,821,000 Wastewater Continued9$ 36,125,000 Stormwater Continued9 4,424,000 TOTAL:18$ 40,549,000 GRAND TOTAL:172$ 394,370,000 CAPITAL IMPROVEMENT AND REPLACEMENT PROGRAM SUMMARY - FY2059
METROPOLITAN ST. LOUIS SEWER DISTRICT
CHANGES IN TOTAL FUND BALANCE
CONSOLIDATED STATEMENT OF CHANGES IN FUND BALANCE
FY17 FY18 FY19 FY19 FY20 FY21 FY22
Actual Actual Budget Forecast Budget Budget Budget
FUND BALANCE B.O.P.$294,494,620 $380,259,803 $445,070,429 $471,062,996 $356,445,839 $257,771,105 $202,838,433
Revenues:
Revenue Bonds 263,178,054 379,966,434 190,000,000 72,806,602 139,418,893 164,138,720 163,102,299
Wastewater User Charge 328,369,751 361,180,033 403,303,565 396,854,683 437,145,245 450,568,546 466,584,865
Stormwater User Charge (10,224)(4,810)0 (1,351) 9,862,347 19,902,908 30,111,100
Taxes 32,458,054 33,748,932 33,339,804 36,575,419 33,841,589 33,841,589 33,841,589
Interest on Investments 3,393,938 8,543,994 5,745,874 11,385,216 4,453,926 2,176,916 2,049,715
Connection and Other Fees 4,036,362 3,777,200 3,410,000 3,106,807 3,376,500 3,376,500 3,376,500
Proceeds from Sale of Property 256,878 170,579 300,000 245,465 227,000 227,000 227,000
Rental Income 106,561 253,799 200,000 301,895 294,000 294,000 294,000
Miscellaneous 3,889,610 12,700,692 2,223,500 2,088,168 2,168,000 2,168,000 2,168,000
Total Revenues 635,678,984 800,336,853 638,522,743 523,362,904 630,787,500 676,694,179 701,755,069
Expenditures:
Personnel Services 99,357,214 101,554,651 113,778,136 103,347,169 116,680,560 118,094,214 121,844,808
Supplies 14,453,870 14,130,180 16,452,734 16,703,591 17,296,072 17,603,683 17,956,410
Utilities 16,771,366 16,167,029 17,587,521 16,422,443 17,260,786 17,747,239 18,028,492
Contractual Services 51,197,295 50,115,101 55,689,802 55,655,882 58,307,254 60,048,168 60,200,999
Capital Outlay 7,977,683 6,696,445 6,904,316 6,311,360 6,841,942 6,161,757 6,390,983
Construction and Engineering 268,792,394 275,961,276 381,636,000 317,505,690 394,370,000 382,972,000 371,164,560
Principal Payments 38,076,771 43,684,337 51,692,700 51,692,663 52,603,800 58,276,100 63,327,300
Interest Payments 48,691,023 55,377,960 66,391,258 66,391,166 62,985,719 67,009,701 72,975,531
Agency and Other Debt Expense 4,596,186 145,846,681 4,050,100 3,950,096 3,116,100 3,713,990 3,747,446
Interfund Labor Transfers - - - - - - -
Total Expenditures 549,913,802 709,533,660 714,182,567 637,980,060 729,462,234 731,626,852 735,636,528
Net Operating Income (Loss) 85,765,182 90,803,193 (75,659,824) (114,617,156) (98,674,734) (54,932,672) (33,881,460)
Interfund Transfers - - - - - - -
Increase (Decrease) in Fund Bal.85,765,182 90,803,193 (75,659,824) (114,617,156) (98,674,734) (54,932,672) (33,881,460)
Percentage of Change 29%24%-17%-24%-28%-21%-17%
FUND BALANCE E.O.P.$380,259,803 $471,062,996 $369,410,605 $356,445,839 $257,771,105 $202,838,433 $168,956,973
60
METROPOLITAN ST. LOUIS SEWER DISTRICT
CONSOLIDATED STATEMENT OF CHANGE IN FUND BALANCE
FOR FY20 BUDGET
GENERAL FUND REVENUE FUNDS
OPER. MAINT. &
CONST. IMPR
FUNDS
CONSTRUCTION
FUNDS
DEBT SERVICE
FUNDS SPECIAL FUNDS TOTAL
FUND BALANCE B.O.P.$56,515,595 $0 $48,457,278 $155,313,158 $70,118,120 $26,041,688 $356,445,839
Revenue Bonds - - - 139,418,893 - - 139,418,893
Wastewater User Charge 191,900 436,953,345 - - - - 437,145,245
Stormwater User Charge - - 9,862,347 - - - 9,862,347
Taxes - - 33,841,589 - - - 33,841,589
Interest on Investments 650,330 - 808,652 2,311,579 378,206 305,159 4,453,926
Connection and Other Fees 2,068,500 - - - - 1,308,000 3,376,500
Proceeds from Sale of Property 227,000 - - - - - 227,000
Rental Income 294,000 - - - - - 294,000
Miscellaneous 2,168,000 - - - - - 2,168,000
Total Revenues 5,599,730 436,953,345 44,512,588 141,730,472 378,206 1,613,159 630,787,500
Personnel Services 115,960,560 - - - - 720,000 116,680,560
Supplies 17,296,072 - - - - - 17,296,072
Utilities 17,260,786 - - - - - 17,260,786
Contractual Services 47,604,030 - 507,624 - - 10,195,600 58,307,254
Capital Outlay 6,841,942 - - - - - 6,841,942
Construction and Engineering 20,390,000 - 20,870,000 350,110,000 - 3,000,000 394,370,000
Principal Payments 16,200 - - - 52,587,600 - 52,603,800
Interest Payments 200 - - - 62,985,519 - 62,985,719
Agency and Other Debt Expense - - - 1,093,300 2,022,800 - 3,116,100
Interfund Labor Transfers (35,588,250) - 28,238,250 7,284,331 - 65,669 0
Total Expenditures 189,781,541 - 49,615,874 358,487,631 117,595,919 13,981,269 729,462,234
Net Operating Income (Loss) (184,181,810) 436,953,345 (5,103,286) (216,757,159) (117,217,713) (12,368,110) (98,674,734)
Interfund Transfers 200,857,426 (436,953,345) - 110,000,000 117,595,919 8,500,000 -
Increase (Decrease) in Fund Bal.16,675,615 - (5,103,286) (106,757,159) 378,206 (3,868,110) (98,674,734)
Percentage of Change 30% - -11%-69%1%-15%-28%
FUND BALANCE E.O.P.$73,191,210 $0 $43,353,992 $48,555,999 $70,496,326 $22,173,578 $257,771,105
61
DepartmentExpense TypeGeneral FundImprovement FundSanitary Replacement FundStormwater Regulatory FundDistrictwide Stormwater FundProposed SW Capital FundOMCI Funds Total TOTALOperations Department Stormwater Labor(4,076,621)$ ‐$ ‐$ ‐$ 4,076,621$ ‐$ ‐$ ‐$ Operations Department Stormwater Equipment(2,723,330) ‐ ‐ ‐ 2,723,330 ‐ ‐ ‐ Operations Department Stormwater Supplies(1,329,005) ‐ ‐ ‐ 1,329,005 ‐ ‐ ‐ Operations Department Stormwater Overhead(5,388,561) ‐ ‐ ‐ 5,388,561 ‐ ‐ ‐ (13,517,517) ‐ ‐ ‐ 13,517,517 ‐ ‐ ‐ Engineering Department Stormwater Labor(3,497,930) ‐ ‐ 2,409,776 1,088,154 ‐ ‐ ‐ Engineering Department Stormwater Overhead(4,597,679) ‐ ‐ 3,167,410 1,430,269 ‐ ‐ ‐ Engineering Department SW CIRP Interfund Labor(6,625,125) ‐ ‐ ‐ 4,728,405 530,619 1,366,101 ‐ (14,720,733) ‐ ‐ 5,577,186 7,246,828 530,619 1,366,101 ‐ (28,238,250)$ ‐$ ‐$ 5,577,186$ 20,764,345$ 530,619$ 1,366,101$ ‐$ (7,350,000) 65,669 7,284,331 ‐ ‐ ‐ ‐ ‐ Total Interfund Labor (35,588,250)$ 65,669$ 7,284,331$ 5,577,186$ 20,764,345$ 530,619$ 1,366,101$ ‐$ Metropolitan Saint Louis Sewer DistrictFY20 Interfund Transfer ActivityOperations Department Stormwater SubtotalEngineering Department Stormwater SubtotalStormwater SubtotalEngineering Department Wastewater Subtotal62
DepartmentExpense TypeGeneral FundImprovement FundSanitary Replacement FundStormwater Regulatory FundDistrictwide Stormwater FundProposed SW Capital FundOMCI Funds Total TOTALOperations Department Stormwater Labor(4,198,512)$ ‐$ ‐$ ‐$ 4,198,512$ ‐$ ‐$ ‐$ Operations Department Stormwater Equipment(2,804,758) ‐ ‐ ‐ 2,804,758 ‐ ‐ ‐ Operations Department Stormwater Supplies(1,368,742) ‐ ‐ ‐ 1,368,742 ‐ ‐ ‐ Operations Department Stormwater Overhead(5,549,679) ‐ ‐ ‐ 5,549,679 ‐ ‐ ‐ (13,921,691) ‐ ‐ ‐ 13,921,691 ‐ ‐ ‐ Engineering Department Stormwater Labor(3,602,867) ‐ ‐ 2,482,069 1,120,798 ‐ ‐ ‐ Engineering Department Stormwater Overhead(4,735,609) ‐ ‐ 3,262,432 1,473,177 ‐ ‐ ‐ Engineering Department SW CIRP Interfund Labor(6,786,287) ‐ ‐ ‐ 4,627,486 1,549,317 609,484 ‐ (15,124,764) ‐ ‐ 5,744,501 7,221,461 1,549,317 609,484 ‐ (29,046,455)$ ‐$ ‐$ 5,744,501$ 21,143,152$ 1,549,317$ 609,484$ ‐$ (7,717,500) 42,904 7,674,596 ‐ ‐ ‐ ‐ ‐ Total Interfund Labor (36,763,955)$ 42,904$ 7,674,596$ 5,744,501$ 21,143,152$ 1,549,317$ 609,484$ ‐$ Metropolitan Saint Louis Sewer DistrictFY21 Interfund Transfer ActivityOperations Department Stormwater SubtotalEngineering Department Stormwater SubtotalStormwater SubtotalEngineering Department Wastewater Subtotal63
DepartmentExpense TypeGeneral FundImprovement FundSanitary Replacement FundStormwater Regulatory FundDistrictwide Stormwater FundProposed SW Capital FundOMCI Funds Total TOTALOperations Department Stormwater Labor(4,324,047)$ ‐$ ‐$ ‐$ 4,324,047$ ‐$ ‐$ ‐$ Operations Department Stormwater Equipment(2,888,620) ‐ ‐ ‐ 2,888,620 ‐ ‐ ‐ Operations Department Stormwater Supplies(1,409,667) ‐ ‐ ‐ 1,409,667 ‐ ‐ ‐ Operations Department Stormwater Overhead(5,715,615) ‐ ‐ ‐ 5,715,615 ‐ ‐ ‐ (14,337,949) ‐ ‐ ‐ 14,337,949 ‐ ‐ ‐ Engineering Department Stormwater Labor(3,710,954) ‐ ‐ 2,556,531 1,154,422 ‐ ‐ ‐ Engineering Department Stormwater Overhead(4,877,677) ‐ ‐ 3,360,305 1,517,372 ‐ ‐ ‐ Engineering Department SW CIRP Interfund Labor(6,989,975) ‐ ‐ ‐ 5,385,293 1,342,738 261,944 ‐ (15,578,606) ‐ ‐ 5,916,836 8,057,088 1,342,738 261,944 ‐ (29,916,555)$ ‐$ ‐$ 5,916,836$ 22,395,037$ 1,342,738$ 261,944$ ‐$ (8,103,375) 22,303 8,081,072 ‐ ‐ ‐ ‐ ‐ Total Interfund Labor (38,019,930)$ 22,303$ 8,081,072$ 5,916,836$ 22,395,037$ 1,342,738$ 261,944$ ‐$ Metropolitan Saint Louis Sewer DistrictFY22 Interfund Transfer ActivityEngineering Department Wastewater SubtotalStormwater SubtotalOperations Department Stormwater SubtotalEngineering Department Stormwater Subtotal64
METROPOLITAN ST. LOUIS SEWER DISTRICTSewer Service Allocation by fund for FY20($s in thousands)This table should be read with a focus on the rows. Positive numbers represent a transfer into the fund listed in the row and out of the fund listed in the column.1101 ‐ General Fund2000 ‐ Principal and Interest Funds3306 ‐ Wastewater Revenue Fund4104 ‐ Water Backup Fund4105 ‐ General Insurance Fund4122 ‐ Wastewater Emergency Fund6660 ‐ Sanitary Replacement FundNet Transfer In / (Out)1101 ‐ General Fund‐ ‐ 200,857 ‐ ‐ ‐ ‐ 200,857 2000 ‐ Principal and Interest Funds‐ ‐ 117,596 ‐ ‐ ‐ ‐ 117,596 3306 ‐ Wastewater Revenue Fund(200,857) (117,596) ‐ (2,000) (6,000) (500) (110,000) (436,953) 4104 ‐ Water Backup Fund‐ ‐ 2,000 ‐ ‐ ‐ ‐ 2,000 4105 ‐ General Insurance Fund‐ ‐ 6,000 ‐ ‐ ‐ ‐ 6,000 4122 ‐ Wastewater Emergency Fund‐ ‐ 500 ‐ ‐ ‐ ‐ 500 6660 ‐ Sanitary Replacement Fund‐ ‐ 110,000 ‐ ‐ ‐ ‐ 110,000 This page provides detail of fund transfers allowing the user of this book to better understand which fund is the source and which fund is the recipient of a fund transfer. This information is presented in a summary fashion in multiple places throughout the book.65
METROPOLITAN ST. LOUIS SEWER DISTRICTSewer Service Allocation by fund for FY21($s in thousands)This table should be read with a focus on the rows. Positive numbers represent a transfer into the fund listed in the row and out of the fund listed in the column.1101 ‐ General Fund2000 ‐ Principal and Interest Funds3306 ‐ Wastewater Revenue Fund4104 ‐ Water Backup Fund4105 ‐ General Insurance Fund4122 ‐ Wastewater Emergency Fund6660 ‐ Sanitary Replacement FundNet Transfer In / (Out)1101 ‐ General Fund‐ ‐ 151,252 ‐ ‐ ‐ ‐ 151,252 2000 ‐ Principal and Interest Funds‐ ‐ 127,519 ‐ ‐ ‐ ‐ 127,519 3306 ‐ Wastewater Revenue Fund(151,252) (127,519) ‐ (4,500) (7,000) ‐ (160,000) (450,271) 4104 ‐ Water Backup Fund‐ ‐ 4,500 ‐ ‐ ‐ ‐ 4,500 4105 ‐ General Insurance Fund‐ ‐ 7,000 ‐ ‐ ‐ ‐ 7,000 4122 ‐ Wastewater Emergency Fund‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ 6660 ‐ Sanitary Replacement Fund‐ ‐ 160,000 ‐ ‐ ‐ ‐ 160,000 This page provides detail of fund transfers allowing the user of this book to better understand which fund is the source and which fund is the recipient of a fund transfer. This information is presented in a summary fashion in multiple places throughout the book.66
METROPOLITAN ST. LOUIS SEWER DISTRICTSewer Service Allocation by fund for FY22($s in thousands)This table should be read with a focus on the rows. Positive numbers represent a transfer into the fund listed in the row and out of the fund listed in the column.1101 ‐ General Fund2000 ‐ Principal and Interest Funds3306 ‐ Wastewater Revenue Fund4104 ‐ Water Backup Fund4105 ‐ General Insurance Fund4122 ‐ Wastewater Emergency Fund6660 ‐ Sanitary Replacement FundNet Transfer In / (Out)1101 ‐ General Fund‐ ‐ 174,047 ‐ ‐ ‐ ‐ 174,047 2000 ‐ Principal and Interest Funds‐ ‐ 138,570 ‐ ‐ ‐ ‐ 138,570 3306 ‐ Wastewater Revenue Fund(174,047) (138,570) ‐ (4,550) (7,000) ‐ (142,000) (466,167) 4104 ‐ Water Backup Fund‐ ‐ 4,550 ‐ ‐ ‐ ‐ 4,550 4105 ‐ General Insurance Fund‐ ‐ 7,000 ‐ ‐ ‐ ‐ 7,000 4122 ‐ Wastewater Emergency Fund‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ 6660 ‐ Sanitary Replacement Fund‐ ‐ 142,000 ‐ ‐ ‐ ‐ 142,000 This page provides detail of fund transfers allowing the user of this book to better understand which fund is the source and which fund is the recipient of a fund transfer. This information is presented in a summary fashion in multiple places throughout the book.67
FY20 BUDGET68
GENERALFUNDA fund established by administrative action to finance the ordinary operations of theDistrict. It is used to account for all revenues and activities not provided for in anyother fund.69
METROPOLITAN ST. LOUIS SEWER DISTRICT
CHANGES IN FUND BALANCE
1101 - General Fund
FY17 FY18 FY19 FY19 FY20 FY21 FY22
Actual Actual Budget Forecast Budget Budget Budget
FUND BALANCE B.O.P.$38,818,134 $29,210,699 $55,183,428 $71,404,900 $56,515,595 $73,191,210 $40,195,254
Revenues:
Wastewater User Charge 1,706,584 1,551,834 1,888,000 90,927 191,900 296,900 417,434
Taxes (119,285) (53,061) -128,618 - - -
Interest on Investments 259,329 633,593 516,878 1,028,025 650,330 564,721 359,376
Connection and Other Fees 1,941,749 1,929,359 2,210,000 2,141,543 2,068,500 2,068,500 2,068,500
Proceeds from Sale of Property 256,879 170,579 300,000 245,465 227,000 227,000 227,000
Rental Income 106,561 253,799 200,000 301,895 294,000 294,000 294,000
Miscellaneous 2,508,931 11,895,778 2,223,500 1,496,566 2,168,000 2,168,000 2,168,000
Total Revenues 6,660,748 16,381,880 7,338,378 5,433,040 5,599,730 5,619,121 5,534,310
Expenditures:
Personnel Services 98,840,717 100,873,762 113,113,136 103,056,903 115,960,560 117,352,714 121,081,108
Supplies 14,280,528 14,130,180 16,452,734 16,703,591 17,296,072 17,603,683 17,956,410
Utilities 16,771,366 16,167,029 17,587,521 16,422,443 17,260,786 17,747,239 18,028,492
Contractual Services 40,632,011 41,043,670 45,340,005 46,391,387 47,604,030 49,030,744 48,857,775
Capital Outlay 7,948,855 6,696,445 6,904,316 6,311,360 6,841,942 6,161,757 6,390,983
Construction and Engineering 14,603,790 18,221,995 14,887,000 15,394,724 20,390,000 18,735,000 18,750,000
Principal Payments 50,071 34,433 34,900 34,863 16,200 - -
Interest Payments 3,812 1,490 1,100 1,059 200 200 -
Interfund Labor Transfers (24,049,109) (30,829,833) (32,735,367) (36,660,162) (35,588,250) (36,763,955) (38,019,930)
Total Expenditures 169,082,042 166,339,169 181,585,345 167,656,168 189,781,541 189,867,382 193,044,837
Net Operating Income (Loss) (162,421,294) (149,957,289) (174,246,967) (162,223,128) (184,181,810) (184,248,262) (187,510,527)
Interfund Transfers 152,813,860 192,151,491 152,087,507 147,333,823 200,857,426 151,252,305 174,047,054
Increase (Decrease) in Fund Bal.(9,607,435) 42,194,202 (22,159,460) (14,889,305) 16,675,615 (32,995,957) (13,463,472)
Percentage of Change -25%144%-40%-21%30%-45%-33%
FUND BALANCE E.O.P.$29,210,699 $71,404,900 $33,023,969 $56,515,595 $73,191,210 $40,195,254 $26,731,781
70
Metropolitan St. Louis Sewer District
FY20 General Fund Budget and Two Year Projection
Total District
Actual Actual Budget Forecast Budget Projected Projected
FY17 FY18 FY19 FY19 FY20 FY21 FY22
51010 Salaries & Wages $61,992,407 $64,066,508 $70,007,262 $65,123,441 $72,089,381 $73,175,250 $75,363,279
51020 Overtime 2,694,568 2,210,445 2,595,029 2,629,560 2,642,737 2,656,583 2,730,919
51030 Compensatory Pay Accrual 4,148 124,522 0 (256,913)0 0 0
51040 Sick Leave Accrual 804,117 816,576 827,040 817,513 844,440 869,689 895,692
51050 Vacation Accrual 585,413 668,400 777,600 723,911 746,160 768,470 791,447
51060 Worker's Compensation Pay 161,292 384,118 0 313,425 0 0 0
51070 Board Member Fees 1,875 1,750 2,700 2,700 2,700 2,700 2,700
51080 Floating Holiday Accrual 23,853 (696) 20,000 20,501 0 0 0
51090 Civil Service Commision Fees (1,440)0 5,000 5,000 5,000 5,100 5,202
51100 Emp Service & Incentive Awards 42,032 44,279 29,000 51,376 56,000 57,120 58,262
51120 Membership & Licensing Fees 212,304 231,837 275,968 272,994 276,648 277,211 282,233
51130 Education Assistance Program 65,344 71,777 172,000 172,000 173,303 0 0
51210 FICA Taxes 4,676,713 4,794,106 5,499,023 4,929,585 5,590,946 5,676,668 5,846,017
51220 Group Insurance 9,170,398 7,404,664 11,148,003 7,338,013 11,173,211 14,711,310 15,815,157
51230 Pension Contribution - DB Plan 11,236,828 12,411,005 13,721,688 13,003,669 14,323,867 14,711,250 14,716,622
51231 Pension Contributions - DC Plan 1,512,580 1,816,793 2,122,804 2,039,308 2,461,968 47,194 48,021
51240 Unemployment Insurance 0 3,200 25,000 25,000 25,000 25,747 26,517
51300 Other Post Employment Benefits 1,753,549 1,764,023 1,899,972 1,764,023 1,900,000 0 0
51510 Temporary Help 3,904,737 4,060,455 3,985,047 4,081,798 3,649,198 4,368,422 4,499,038
Total Personnel Services $98,840,717 $100,873,762 $113,113,136 $103,056,903 $115,960,560 $117,352,714 $121,081,108
52010 Fuels,Lubricants,Gases $989,477 $1,115,209 $1,185,244 $1,191,289 $1,189,112 $1,212,894 $1,237,152
52020 Motor Vehicle Parts & Equip 408,894 366,146 465,750 454,045 458,182 467,346 476,692
52030 Machinery & Equipment Parts 2,777,829 3,721,161 3,214,422 3,315,227 3,915,177 4,002,835 4,082,892
52040 Machinery & Equipment - Non-Capital 49,839 52,973 59,050 72,088 57,380 58,528 59,698
52050 Construction & Bldg Supplies 2,104,099 2,108,782 2,452,801 2,510,563 2,562,146 2,613,422 2,665,690
52060 Building - Non-Capital 0 0 0 2,500 0 0 0
52070 Hardware 177,351 104,812 147,427 146,416 146,507 149,237 152,222
52080 Hose Supplies 228,273 136,230 243,208 242,587 189,878 193,371 197,238
52090 Electrical Supplies 1,132,814 1,017,007 1,307,701 1,321,891 1,020,273 1,031,568 1,052,199
71
Metropolitan St. Louis Sewer District
FY20 General Fund Budget and Two Year Projection
Total District
Actual Actual Budget Forecast Budget Projected Projected
FY17 FY18 FY19 FY19 FY20 FY21 FY22
52100 Instrument Supplies 552,080 463,619 825,339 846,960 857,498 877,179 894,722
52110 Chemical Supplies 3,501,933 2,705,039 3,660,774 3,564,113 3,518,030 3,540,089 3,610,890
52120 Laboratory Supplies 106,131 116,174 126,249 126,639 140,173 143,456 146,326
52130 Engineering & Drafting Supply 419 399 2,250 2,000 2,000 2,040 2,081
52150 Plumbing Supplies 418,219 274,397 422,658 426,926 393,258 400,607 408,619
52160 Paint Supplies 38,568 44,808 66,800 67,084 62,988 63,616 64,888
52170 Safety Supplies 370,622 357,066 361,123 370,184 474,379 484,300 493,986
52220 Janitorial Supplies 135,697 140,926 170,713 170,486 149,733 152,368 155,415
52240 Hand Tools 346,069 388,584 373,506 408,742 374,940 383,171 390,834
52280 Uniforms 285,098 296,062 340,371 338,996 337,950 344,449 351,338
52300 Safety Footwear 128,849 132,364 145,820 145,498 147,910 150,222 153,226
52310 Telephone/Communic Equip/Suppl 21,572 25,540 57,608 38,934 70,797 71,894 73,337
52320 Office Supplies 108,206 88,908 129,786 127,582 126,571 134,364 137,089
52330 Computer Supplies 404,492 399,429 216,403 266,126 492,284 504,017 514,109
52340 Computer Equipment - Non-Capital 129,114 200,769 178,655 495,976 273,425 281,051 286,544
52360 Grounds Supplies 23,219 19,842 22,110 26,635 25,430 28,164 28,727
52370 Photo & Video Supplies 12,979 5,717 13,509 12,604 11,319 11,546 11,777
52380 Publications/Training Supplies 116,840 119,629 140,496 143,235 190,488 195,438 200,063
52390 Administrative Supplies 49,067 57,930 72,890 74,805 79,744 81,574 83,216
52400 Furniture & Office Equipment - Non-Capital 48,694 79,506 50,070 50,705 28,500 24,940 25,439
52990 Inventory (I/D)(279,417) (342,943)0 (198,097)0 0 0
52991 Inventory Obsolence (106,499) (66,870)0 (59,147)0 0 0
52999 Inventory Expense Control Account 0 963 0 0 0 0 0
Total Supplies $14,280,528 $14,130,180 $16,452,734 $16,703,591 $17,296,072 $17,603,683 $17,956,410
53060 Electric Usage $12,593,574 $12,153,101 $13,536,200 $12,349,387 $13,040,649 $13,451,936 $13,664,715
53070 Natural Gas Usage 2,319,792 2,164,221 2,221,314 2,222,418 2,388,616 2,437,533 2,477,221
53080 Water Usage 802,004 753,743 777,507 779,384 751,297 762,606 774,935
53270 Telephone Usage 1,055,996 1,095,964 1,052,500 1,071,255 1,080,225 1,095,164 1,111,621
Total Usage $16,771,366 $16,167,029 $17,587,521 $16,422,443 $17,260,786 $17,747,239 $18,028,492
72
Metropolitan St. Louis Sewer District
FY20 General Fund Budget and Two Year Projection
Total District
Actual Actual Budget Forecast Budget Projected Projected
FY17 FY18 FY19 FY19 FY20 FY21 FY22
54010 Postage $1,910,194 $1,847,415 $1,980,356 $2,032,300 $2,049,846 $1,949,522 $1,988,512
54050 Office System Services 3,794,950 3,135,617 3,660,303 3,634,938 4,013,170 4,241,334 4,326,161
54060 Printing Services 548,171 458,609 563,125 525,994 567,957 567,028 578,372
54080 Advertising Services 340,583 556,935 622,107 624,806 410,300 408,666 416,839
54100 Travel Expenses 378,274 278,819 424,705 411,823 446,922 456,506 464,847
54120 Photo Services 6,000 6,000 7,700 7,700 7,500 7,650 7,803
54130 Bond & Liability Insurance (783)0 0 0 0 0 0
54140 Training Programs/Seminar Fees 276,619 419,545 481,536 458,658 492,233 526,116 536,752
54141 Required Training Programs 156,583 74,942 169,000 171,000 169,000 172,380 175,828
54160 Data Imaging Services 46,762 29,784 85,200 82,075 76,600 78,593 80,165
54180 Courier And Freight 155,764 97,079 145,381 142,053 157,534 160,716 163,934
54190 Property & Other Space Rental 165,990 269,672 96,270 96,568 120,720 128,234 130,799
54350 Lockbox Services 1,152,668 1,745,658 1,610,718 1,743,622 1,757,250 1,675,791 1,709,306
54360 Banking Services Total 8,627 13,187 50,000 50,000 50,000 51,000 52,020
54370 Board Of Election Commission 0 0 1,250,000 1,250,000 0 1,250,000 0
54390 Hospital & Medical Services 126,673 145,112 148,000 148,000 152,000 155,040 158,141
54400 Judgments & Claims Settlements 23,534 35,398 45,000 45,000 50,400 51,912 53,469
54420 Court Costs & Lien Fees 239,512 198,778 259,100 259,100 260,500 265,770 271,147
54440 Easement Acquisitions/Fees 25,154 24,129 15,000 15,000 25,000 25,500 26,010
54450 Collection Services 4,481,049 4,742,398 4,852,000 4,791,000 4,942,100 5,049,000 5,149,980
54455 Commission Fee - St. Louis County 2,143 760 0 1,002 0 0 0
54460 Commission Fee - St. Louis City (55)19 0 3 0 0 0
54470 Water Agency Data Services 505,240 572,411 512,000 512,000 513,440 550,800 561,816
54520 Professional Service 11,133,089 9,671,525 12,565,605 12,935,968 13,483,960 13,075,796 13,594,200
54530 Building Repairs & Services 1,222,739 1,929,803 1,864,691 2,098,444 2,256,484 2,338,512 2,243,682
54540 Janitorial Services 1,025,601 1,070,909 1,111,999 1,136,051 1,147,794 1,180,750 1,204,365
54550 Grounds Services 557,416 587,592 792,329 789,918 792,103 771,881 788,119
54560 Motor Vehicle Services 423,334 484,331 394,825 391,606 405,309 413,007 421,268
54570 Machinery & Equipment Services 3,572,665 3,839,983 2,761,770 2,760,193 3,337,589 3,416,920 3,485,258
73
Metropolitan St. Louis Sewer District
FY20 General Fund Budget and Two Year Projection
Total District
Actual Actual Budget Forecast Budget Projected Projected
FY17 FY18 FY19 FY19 FY20 FY21 FY22
54580 Equipment Rental 718,084 396,829 463,457 441,908 476,647 486,205 495,929
54590 Sewer Rep & Structure Cleaning 1,784,061 1,774,960 1,326,000 1,372,330 1,526,496 1,562,256 1,593,501
54600 Electrical Repair Services 798,279 622,013 770,300 1,011,737 1,271,348 1,289,245 1,315,030
54610 Instrument Repair Services 170,492 305,528 367,759 364,035 608,828 622,616 635,068
54620 Plumbing Services 889,190 743,578 1,013,801 934,246 656,747 673,150 686,613
54630 HVAC Services 278,054 470,680 500,516 573,080 603,406 556,864 568,002
54640 Damage Repairs & Services 2,633 10,240 326,480 476,480 18,000 18,360 18,727
54650 Waste Hauling 1,175,455 1,288,398 1,487,240 1,486,607 1,515,443 1,547,020 1,577,961
54660 Ash Hauling 637,000 782,635 237,550 263,910 803,200 827,296 849,256
54670 Other Governmental Fees 1,057,825 944,984 973,017 967,310 986,310 1,006,036 1,026,157
54680 Laboratory Testing Services 378,351 436,086 470,762 433,847 437,310 437,422 446,171
54690 Safety Services 50,424 73,596 93,954 104,095 110,835 114,025 116,305
54700 Asbestos Removal Services 54,963 38,502 46,500 52,252 41,500 42,330 43,177
54710 Community Outreach Programs 371,710 553,375 337,950 338,730 438,250 447,015 455,955
54720 Tree Removal/Weed Spraying 300,304 308,786 456,000 456,000 424,000 432,480 441,130
54810 I(D) Landfill Closure Cost (313,310) 57,071 0 0 0 0 0
Total Contractual Services $40,632,011 $41,043,670 $45,340,005 $46,391,387 $47,604,030 $49,030,744 $48,857,775
55010 Land Purchases $0 $743,600 $0 $0 $0 $0 $0
55030 Structural Improvements 1,141,252 535,509 1,373,806 1,048,068 1,863,000 1,339,260 1,366,045
55040 Processing Equipment 1,374,007 1,124,641 720,000 562,605 565,000 576,300 587,826
55050 Auxiliary Equipment 151,965 548,692 140,008 160,732 72,958 74,417 75,906
55060 Motor Vehicles 3,705,708 2,168,473 3,500,000 3,500,000 2,900,000 2,958,000 3,017,160
55070 Machinery & Implements 674,206 1,182,409 638,200 464,608 354,500 361,590 368,822
55080 Instruments & Apparatus 291,832 215,785 218,807 114,986 210,150 214,353 218,640
55090 Furniture & Office Equipment 26,677 (8,971) 16,500 24,745 20,600 21,012 21,432
55110 Computer Equipment 496,955 25,139 296,995 345,615 855,734 596,825 715,153
55115 Intangible (Software)86,255 161,169 0 90,000 0 20,000 20,000
Total Capital Outlay $7,948,855 $6,696,445 $6,904,316 $6,311,360 $6,841,942 $6,161,757 $6,390,983
74
Metropolitan St. Louis Sewer District
FY20 General Fund Budget and Two Year Projection
Total District
Actual Actual Budget Forecast Budget Projected Projected
FY17 FY18 FY19 FY19 FY20 FY21 FY22
Total General Fund Operating Expense $178,473,478 $178,911,085 $199,397,712 $188,885,684 $204,963,391 $207,896,137 $212,314,768
75
Metropolitan St. Louis Sewer District
FY20 General Fund Operating Expense Budget and Variances
Budget Forecast $ Change from
% Change
from Budget $ Change from
% Change
from
FY19 FY19 FY19 Budget FY19 Budget FY20 FY19 Budget FY19 Budget
51010 Salaries & Wages $70,007,262 $65,123,441 $(4,883,821)-7% $72,089,381 $2,082,119 3%
51020 Overtime 2,595,029 2,629,560 34,530 1% 2,642,737 47,708 2%
51030 Compensatory Pay Accrual 0 (256,913) (256,913)0%0 0 0%
51040 Sick Leave Accrual 827,040 817,513 (9,527)-1% 844,440 17,400 2%
51050 Vacation Accrual 777,600 723,911 (53,689)-7% 746,160 (31,440)-4%
51060 Worker's Compensation Pay 0 313,425 313,425 0%0 0 0%
51070 Board Member Fees 2,700 2,700 0 0%2,700 0 0%
51080 Floating Holiday Accrual 20,000 20,501 501 3%0 (20,000) -100%
51090 Civil Service Commision Fees 5,000 5,000 0 0%5,000 0 0%
51100 Emp Service & Incentive Awards 29,000 51,376 22,376 77% 56,000 27,000 93%
51120 Membership & Licensing Fees 275,968 272,994 (2,974)-1% 276,648 680 0%
51130 Education Assistance Program 172,000 172,000 0 0% 173,303 1,303 1%
51210 FICA Taxes 5,499,023 4,929,585 (569,438) -10% 5,590,946 91,923 2%
51220 Group Insurance 11,148,003 7,338,013 (3,809,990) -34% 11,173,211 25,208 0%
51230 Pension Contributions - DB Plan 13,721,688 13,003,669 (718,019)-5% 14,323,867 602,179 4%
51231 Pension Contributions - DC Plan 2,122,804 2,039,308 (83,496)-4% 2,461,968 339,164 16%
51240 Unemployment Insurance 25,000 25,000 0 0% 25,000 0 0%
51300 Other Post Employment Benefits 1,899,972 1,764,023 (135,949)-7% 1,900,000 28 0%
51510 Temporary Help 3,985,047 4,081,798 96,752 2% 3,649,198 (335,848)-8%
Total Personnel Services $113,113,136 $103,056,903 $(10,056,233)-9% $115,960,560 $2,847,424 3%
52010 Fuels,Lubricants,Gases $1,185,244 $1,191,289 $6,045 1% $1,189,112 $3,868 0%
52020 Motor Vehicle Parts & Equip 465,750 454,045 (11,706)-3% 458,182 (7,568)-2%
52030 Machinery & Equipment Parts 3,214,422 3,315,227 100,805 3% 3,915,177 700,755 22%
52040 Machinery & Equipment - Non-Capital 59,050 72,088 13,038 22% 57,380 (1,670)-3%
52050 Construction & Bldg Supplies 2,452,801 2,510,563 57,762 2% 2,562,146 109,345 4%
52060 Building - Non-Capital 0 2,500 2,500 0%0 0 0%
52070 Hardware 147,427 146,416 (1,011)-1% 146,507 (920)-1%
52080 Hose Supplies 243,208 242,587 (621)0% 189,878 (53,330) -22%
52090 Electrical Supplies 1,307,701 1,321,891 14,190 1% 1,020,273 (287,428) -22%
76
Metropolitan St. Louis Sewer District
FY20 General Fund Operating Expense Budget and Variances
Budget Forecast $ Change from
% Change
from Budget $ Change from
% Change
from
FY19 FY19 FY19 Budget FY19 Budget FY20 FY19 Budget FY19 Budget
52100 Instrument Supplies 825,339 846,960 21,621 3% 857,498 32,159 4%
52110 Chemical Supplies 3,660,774 3,564,113 (96,661)-3% 3,518,030 (142,744)-4%
52120 Laboratory Supplies 126,249 126,639 390 0% 140,173 13,924 11%
52130 Engineering & Drafting Supply 2,250 2,000 (250) -11%2,000 (250) -11%
52150 Plumbing Supplies 422,658 426,926 4,268 1% 393,258 (29,400)-7%
52160 Paint Supplies 66,800 67,084 284 0% 62,988 (3,812)-6%
52170 Safety Supplies 361,123 370,184 9,060 3% 474,379 113,256 31%
52220 Janitorial Supplies 170,713 170,486 (227)0% 149,733 (20,980) -12%
52240 Hand Tools 373,506 408,742 35,236 9% 374,940 1,434 0%
52280 Uniforms 340,371 338,996 (1,375)0% 337,950 (2,421)-1%
52300 Safety Footwear 145,820 145,498 (322)0% 147,910 2,090 1%
52310 Telephone/Communic Equip/Suppl 57,608 38,934 (18,674) -32% 70,797 13,188 23%
52320 Office Supplies 129,786 127,582 (2,204)-2% 126,571 (3,215)-2%
52330 Computer Supplies 216,403 266,126 49,723 23% 492,284 275,881 127%
52340 Computer Equipment - Non-Capital 178,655 495,976 317,321 178% 273,425 94,770 53%
52360 Grounds Supplies 22,110 26,635 4,525 20% 25,430 3,320 15%
52370 Photo & Video Supplies 13,509 12,604 (905)-7% 11,319 (2,190) -16%
52380 Publications/Training Supplies 140,496 143,235 2,739 2% 190,488 49,992 36%
52390 Administrative Supplies 72,890 74,805 1,915 3% 79,744 6,854 9%
52400 Furniture & Office Equipment - Non-Capital 50,070 50,705 635 1% 28,500 (21,570) -43%
52990 Inventory (I/D)0 (198,097) (198,097)0%0 0 0%
52991 Inventory Obsolence 0 (59,147) (59,147)0%0 0 0%
Total Supplies $16,452,734 $16,703,591 $250,857 2% $17,296,072 $843,338 5%
53060 Electric Usage $13,536,200 $12,349,387 $(1,186,813)-9% $13,040,649 $(495,551)-4%
53070 Natural Gas Usage 2,221,314 2,222,418 1,104 0% 2,388,616 167,302 8%
53080 Water Usage 777,507 779,384 1,877 0% 751,297 (26,210)-3%
53270 Telephone Usage 1,052,500 1,071,255 18,755 2% 1,080,225 27,725 3%
Total Usage $17,587,521 $16,422,443 $(1,165,078)-7% $17,260,786 $(326,735)-2%
54010 Postage $1,980,356 $2,032,300 $51,944 3% $2,049,846 $69,490 4%
54050 Office System Services 3,660,303 3,634,938 (25,365)-1% 4,013,170 352,867 10%
77
Metropolitan St. Louis Sewer District
FY20 General Fund Operating Expense Budget and Variances
Budget Forecast $ Change from
% Change
from Budget $ Change from
% Change
from
FY19 FY19 FY19 Budget FY19 Budget FY20 FY19 Budget FY19 Budget
54060 Printing Services 563,125 525,994 (37,131)-7% 567,957 4,832 1%
54080 Advertising Services 622,107 624,806 2,700 0% 410,300 (211,807) -34%
54100 Travel Expenses 424,705 411,823 (12,883)-3% 446,922 22,217 5%
54120 Photo Services 7,700 7,700 0 0%7,500 (200)-3%
54140 Training Programs/Seminar Fees 481,536 458,658 (22,878)-5% 492,233 10,697 2%
54141 Required Training Programs 169,000 171,000 2,000 1% 169,000 0 0%
54160 Data Imaging Services 85,200 82,075 (3,125)-4% 76,600 (8,600) -10%
54180 Courier And Freight 145,381 142,053 (3,328)-2% 157,534 12,153 8%
54190 Property & Other Space Rental 96,270 96,568 298 0% 120,720 24,450 25%
54350 Lockbox Services 1,610,718 1,743,622 132,904 8% 1,757,250 146,532 9%
54360 Banking Services Total 50,000 50,000 0 0% 50,000 0 0%
54370 Board Of Election Commission 1,250,000 1,250,000 0 0%0 (1,250,000) -100%
54390 Hospital & Medical Services 148,000 148,000 0 0% 152,000 4,000 3%
54400 Judgments & Claims Settlements 45,000 45,000 0 0% 50,400 5,400 12%
54420 Court Costs & Lien Fees 259,100 259,100 0 0% 260,500 1,400 1%
54440 Easement Acquisitions/Fees 15,000 15,000 0 0% 25,000 10,000 67%
54450 Collection Services 4,852,000 4,791,000 (61,000)-1% 4,942,100 90,100 2%
54455 Commission Fee - St. Louis County 0 1,002 1,002 0%0 0 0%
54460 Commission Fee - St. Louis City 0 3 3 0%0 0 0%
54470 Water Agency Data Services 512,000 512,000 0 0% 513,440 1,440 0%
54520 Professional Service 12,565,605 12,935,968 370,363 3% 13,483,960 918,355 7%
54530 Building Repairs & Services 1,864,691 2,098,444 233,753 13% 2,256,484 391,793 21%
54540 Janitorial Services 1,111,999 1,136,051 24,052 2% 1,147,794 35,795 3%
54550 Grounds Services 792,329 789,918 (2,411)0% 792,103 (226)0%
54560 Motor Vehicle Services 394,825 391,606 (3,219)-1% 405,309 10,484 3%
54570 Machinery & Equipment Services 2,761,770 2,760,193 (1,577)0% 3,337,589 575,819 21%
54580 Equipment Rental 463,457 441,908 (21,549)-5% 476,647 13,190 3%
54590 Sewer Rep & Structure Cleaning 1,326,000 1,372,330 46,330 3% 1,526,496 200,496 15%
54600 Electrical Repair Services 770,300 1,011,737 241,437 31% 1,271,348 501,048 65%
54610 Instrument Repair Services 367,759 364,035 (3,724)-1% 608,828 241,069 66%
54620 Plumbing Services 1,013,801 934,246 (79,555)-8% 656,747 (357,054) -35%
54630 HVAC Services 500,516 573,080 72,564 14% 603,406 102,890 21%
78
Metropolitan St. Louis Sewer District
FY20 General Fund Operating Expense Budget and Variances
Budget Forecast $ Change from
% Change
from Budget $ Change from
% Change
from
FY19 FY19 FY19 Budget FY19 Budget FY20 FY19 Budget FY19 Budget
54640 Damage Repairs & Services 326,480 476,480 150,000 46% 18,000 (308,480) -94%
54650 Waste Hauling 1,487,240 1,486,607 (633)0% 1,515,443 28,202 2%
54660 Ash Hauling 237,550 263,910 26,360 11% 803,200 565,650 238%
54670 Other Governmental Fees 973,017 967,310 (5,707)-1% 986,310 13,293 1%
54680 Laboratory Testing Services 470,762 433,847 (36,915)-8% 437,310 (33,452)-7%
54690 Safety Services 93,954 104,095 10,141 11% 110,835 16,881 18%
54700 Asbestos Removal Services 46,500 52,252 5,752 12% 41,500 (5,000) -11%
54710 Community Outreach Programs 337,950 338,730 780 0% 438,250 100,300 30%
54720 Tree Removal/Weed Spraying 456,000 456,000 0 0% 424,000 (32,000)-7%
Total Contractual Services $45,340,005 $46,391,387 $1,051,382 2% $47,604,030 $2,264,025 5%
55030 Structural Improvements $1,373,806 $1,048,068 $(325,738) -24% $1,863,000 $489,194 36%
55040 Processing Equipment 720,000 562,605 (157,395) -22% 565,000 (155,000) -22%
55050 Auxiliary Equipment 140,008 160,732 20,724 15% 72,958 (67,050) -48%
55060 Motor Vehicles 3,500,000 3,500,000 0 0% 2,900,000 (600,000) -17%
55070 Machinery & Implements 638,200 464,608 (173,592) -27% 354,500 (283,700) -44%
55080 Instruments & Apparatus 218,807 114,986 (103,821) -47% 210,150 (8,657)-4%
55090 Furniture & Office Equipment 16,500 24,745 8,245 50% 20,600 4,100 25%
55110 Computer Equipment 296,995 345,615 48,620 16% 855,734 558,739 188%
55115 Intangible (Software)0 90,000 90,000 0%0 0 0%
Total Capital Outlay $6,904,316 $6,311,360 $(592,956)-9% $6,841,942 $(62,374)-1%
Total General Fund Operating Expense $199,397,712 $188,885,684 $(10,512,028)-5% $204,963,391 $5,565,679 3%
79
BOARD OF
TRUSTEES
Board
of Trustees
Executive
Director
General Counsel
Rate
Commission
Internal Auditor
Civil Service
Commission
Information Systems Operations Engineering Finance Human Resources
Secretary-Treasurer
80
Metropolitan St. Louis Sewer District
FY20 General Fund Budget and Two Year Projection
T1010 - Board of Trustees
Actual Actual Budget Forecast Budget Projected Projected
FY17 FY18 FY19 FY19 FY20 FY21 FY22
51070 Board Member Fees $1,875 $1,750 $2,700 $2,700 $2,700 $2,700 $2,700
51120 Membership & Licensing Fees 95 0 300 300 300 300 300
Total Personnel Services $1,970 $1,750 $3,000 $3,000 $3,000 $3,000 $3,000
52320 Office Supplies $0 $39 $0 $0 $0 $0 $0
52390 Administrative Supplies 0 38 0 0 0 0 0
Total Supplies $0 $77 $0 $0 $0 $0 $0
54100 Travel Expenses $73 $0 $3,100 $3,100 $2,827 $3,100 $3,100
54140 Training Programs/Seminar Fees 0 0 0 0 300 0 0
Total Contractual Services $73 $0 $3,100 $3,100 $3,127 $3,100 $3,100
Total T1010 - Board of Trustees
General Fund Operating Expense $2,043 $1,827 $6,100 $6,100 $6,127 $6,100 $6,100
81
RATE
COMMISSION
Board
of Trustees
Executive
Director
General Counsel
Secretary-Treasurer Internal Auditor
Human Resources Operations Finance Engineering Information Systems
Civil Service
Commission
Rate
Commission
82
Metropolitan St. Louis Sewer District
FY20 General Fund Budget and Two Year Projection
T1410 - Rate Commission
Actual Actual Budget Forecast Budget Projected Projected
FY17 FY18 FY19 FY19 FY20 FY21 FY22
52320 Office Supplies $0 $0 $409 $409 $250 $0 $0
52330 Computer Supplies 0 137 385 385 0 0 0
52390 Administrative Supplies 0 847 316 316 500 0 0
Total Supplies $0 $984 $1,110 $1,110 $750 $0 $0
54080 Advertising Services $10,628 $241,920 $241,904 $241,904 $10,000 $0 $0
54180 Courier And Freight 0 69 494 494 100 0 0
54520 Professional Service (49,909) 335,282 352,000 352,000 100,000 0 0
Total Contractual Services $(39,281) $577,271 $594,398 $594,398 $110,100 $0 $0
Total T1410 - Rate Commission
General Fund Operating Expense $(39,281)$578,255 $595,508 $595,508 $110,850 $0 $0
83
SECRETARY-
TREASURER
Secretary
Treasurer
Audit Administration
Board
of Trustees
Executive
Director
General Counsel
Rate
Commission
Internal Auditor
Civil Service
Commission
Information Systems Operations Engineering
Treasury
Finance Human Resources
Secretary-Treasurer
Information
Governance
84
Metropolitan St. Louis Sewer District
FY20 General Fund Budget and Two Year Projection
T1100 - Secretary Treasurer Department
Actual Actual Budget Forecast Budget Projected Projected
FY17 FY18 FY19 FY19 FY20 FY21 FY22
51010 Salaries & Wages $540,274 $646,187 $656,248 $647,736 $675,342 $695,534 $716,331
51020 Overtime 263 249 0 35 0 0 0
51120 Membership & Licensing Fees 2,020 2,161 3,874 3,874 3,669 3,742 3,817
51210 FICA Taxes 36,829 44,071 50,203 41,178 47,820 49,250 50,722
51220 Group Insurance 73,077 72,378 99,899 67,717 100,504 108,410 116,951
51230 Pension Contribution - DB Plan 40,359 43,628 47,008 48,110 91,603 93,601 93,601
51231 Pension Contribution - DC Plan 30,817 42,326 42,407 42,182 14,115 0 0
Total Personnel Services $723,639 $851,000 $899,638 $850,832 $933,052 $950,537 $981,422
52090 Electrical Supplies $0 $0 $0 $11 $0 $0 $0
52100 Instrument Supplies 0 0 0 13 0 0 0
52150 Plumbing Supplies 0 25 0 0 0 0 0
52240 Hand Tools 0 0 0 11 0 0 0
52280 Uniforms 0 276 0 0 0 0 0
52310 Telephone/Communic Equip/Suppl 224 0 0 0 0 0 0
52320 Office Supplies 921 1,257 1,800 1,700 1,500 1,530 1,561
52330 Computer Supplies 54 800 1,000 1,000 0 1,020 1,040
52340 Computer Equipment - Non-Capital 0 1,030 2,055 2,055 1,000 1,020 1,040
52380 Publications/Training Supplies 5,768 4,597 6,200 6,200 6,000 6,120 6,242
52390 Administrative Supplies 473 158 900 900 500 510 520
Total Supplies $7,439 $8,144 $11,955 $11,890 $9,000 $10,200 $10,404
54050 Office System Services $2,627 $16,684 $115,000 $115,000 $40,000 $20,400 $20,808
54080 Advertising Services 11,172 15,131 20,000 20,000 20,000 20,400 20,808
54100 Travel Expenses 4,662 11,523 14,579 14,579 9,941 14,198 14,482
54140 Training Programs/Seminar Fees 3,452 3,784 13,745 13,745 6,490 10,118 10,321
54180 Courier And Freight 4,620 4,400 4,500 4,500 4,500 4,590 4,682
54190 Property & Other Space Rental 12,733 174,809 36,000 36,000 60,000 61,200 62,424
54360 Banking Services Total 8,627 13,063 50,000 50,000 50,000 51,000 52,020
54370 Board Of Election Commission 0 0 1,250,000 1,250,000 0 1,250,000 0
85
Metropolitan St. Louis Sewer District
FY20 General Fund Budget and Two Year Projection
T1100 - Secretary Treasurer Department
Actual Actual Budget Forecast Budget Projected Projected
FY17 FY18 FY19 FY19 FY20 FY21 FY22
54400 Judgments & Claims Settlements (21)(50)0 0 0 0 0
54520 Professional Service 732,823 866,929 888,000 888,000 1,118,000 1,140,360 1,163,167
54530 Building Repairs & Services 560 0 1,500 1,500 1,500 1,530 1,561
Total Contractual Services $781,256 $1,106,272 $2,393,324 $2,393,324 $1,310,431 $2,573,797 $1,350,273
55090 Furniture & Office Equipment $0 $0 $4,000 $4,000 $3,000 $3,060 $3,121
55110 Computer Equipment 587 0 3,500 3,500 3,000 3,060 3,121
55115 Intangible (Software)0 0 0 90,000 0 20,000 20,000
Total Capital Outlay $587 $0 $7,500 $97,500 $6,000 $26,120 $26,242
Total T1100 - Secretary Treasurer Department
General Fund Operating Expense $1,512,921 $1,965,416 $3,312,417 $3,353,546 $2,258,483 $3,560,654 $2,368,341
86
CIVIL SERVICE
COMMISSION
Board
of Trustees
Executive
Director
General Counsel
Rate
Commission
Secretary-Treasurer Internal Auditor
Human Resources Operations Finance
Civil Service
Commission
Information Systems Engineering
87
Metropolitan St. Louis Sewer District
FY20 General Fund Budget and Two Year Projection
T2020 - Civil Service Commission
Actual Actual Budget Forecast Budget Projected Projected
FY17 FY18 FY19 FY19 FY20 FY21 FY22
51090 Civil Service Commision Fees $(1,440)$0 $5,000 $5,000 $5,000 $5,100 $5,202
Total Personnel Services $(1,440)$0 $5,000 $5,000 $5,000 $5,100 $5,202
54080 Advertising Services $325 $(325)$0 $0 $0 $0 $0
54520 Professional Service (367)145 5,000 5,000 5,000 5,100 5,202
Total Contractual Services $(42) $(180) $5,000 $5,000 $5,000 $5,100 $5,202
Total T2020 - Civil Service Commission
General Fund Operating Expense $(1,482)$(180)$10,000 $10,000 $10,000 $10,200 $10,404
88
EXECUTIVE
DIRECTOR
District
Administration
Board
of Trustees
General Counsel
Rate
Commission
Secretary-Treasurer Internal Auditor
Civil Service
Commission
Human Resources Operations Finance
Executive
Director
Public
Information
Engineering Information Systems
Executive
Director
Diversity
89
Metropolitan St. Louis Sewer District
FY20 General Fund Budget and Two Year Projection
T3000 - Executive Director Department
Actual Actual Budget Forecast Budget Projected Projected
FY17 FY18 FY19 FY19 FY20 FY21 FY22
51010 Salaries & Wages $488,560 $1,145,363 $1,376,750 $1,152,653 $1,442,967 $1,486,111 $1,530,546
51020 Overtime 0 20 0 802 0 0 0
51030 Compensatory Pay Accrual 0 0 0 2,527 0 0 0
51100 Emp Service & Incentive Awards 12,000 12,000 9,000 9,000 9,000 9,180 9,364
51120 Membership & Licensing Fees 113,392 119,453 137,115 137,115 136,785 139,521 142,311
51210 FICA Taxes 30,676 77,891 99,858 78,409 104,425 107,547 110,763
51220 Group Insurance 49,408 115,903 206,172 120,483 207,525 223,822 241,429
51230 Pension Contribution - DB Plan 77,686 178,189 195,790 175,733 205,912 210,403 210,403
51231 Pension Contribution - DC Plan 14,285 44,677 62,712 50,191 51,329 19,600 19,600
Total Personnel Services $786,006 $1,693,496 $2,087,398 $1,726,912 $2,157,942 $2,196,185 $2,264,416
52040 Machinery & Equipment - Non-Capital $0 $27 $0 $0 $0 $0 $0
52150 Plumbing Supplies 0 50 0 0 0 0 0
52280 Uniforms 0 400 0 490 0 0 0
52300 Safety Footwear 614 1,272 2,400 2,400 2,400 2,448 2,497
52310 Telephone/Communic Equip/Suppl 910 (1,382) 2,101 2,101 0 0 0
52320 Office Supplies 664 1,447 4,500 4,500 4,320 4,406 4,495
52330 Computer Supplies 5,243 11,143 10,100 10,398 3,000 3,060 3,121
52340 Computer Equipment - Non-Capital 1,247 8,525 20,680 20,680 0 0 0
52370 Photo & Video Supplies 0 0 1,575 1,575 925 944 962
52380 Publications/Training Supplies 759 1,121 1,650 1,650 1,650 1,683 1,717
52390 Administrative Supplies 25,771 26,545 31,800 31,800 31,700 32,334 32,981
Total Supplies $35,208 $49,147 $74,806 $75,594 $43,995 $44,875 $45,772
53270 Telephone Usage $4,219 $12,628 $16,950 $16,950 $14,900 $15,123 $15,350
Total Usage $4,219 $12,628 $16,950 $16,950 $14,900 $15,123 $15,350
54050 Office System Services $0 $133 $500 $500 $500 $510 $520
54060 Printing Services 6,599 11,559 10,000 10,000 10,000 10,200 10,404
54080 Advertising Services 138,616 121,990 146,100 146,100 156,100 159,222 162,406
54100 Travel Expenses 13,734 9,950 18,813 20,298 16,864 17,201 17,545
90
Metropolitan St. Louis Sewer District
FY20 General Fund Budget and Two Year Projection
T3000 - Executive Director Department
Actual Actual Budget Forecast Budget Projected Projected
FY17 FY18 FY19 FY19 FY20 FY21 FY22
54120 Photo Services 6,000 6,000 7,500 7,500 7,500 7,650 7,803
54140 Training Programs/Seminar Fees 1,970 3,192 10,750 13,000 9,000 9,180 9,364
54180 Courier And Freight 340 (116) 1,200 1,200 1,100 1,122 1,144
54190 Property & Other Space Rental 898 835 0 0 0 5,100 5,202
54520 Professional Service 653,005 6,341 1,218,450 1,218,464 1,071,750 1,093,185 1,115,049
54530 Building Repairs & Services 0 0 0 235 0 0 0
54560 Motor Vehicle Services 0 556 2,736 2,736 3,000 3,060 3,121
54710 Community Outreach Programs 154,625 540,788 323,450 324,230 423,750 432,225 440,870
Total Contractual Services $975,787 $701,227 $1,739,499 $1,744,263 $1,699,564 $1,738,655 $1,773,428
55090 Furniture & Office Equipment $0 $0 $0 $8,245 $0 $0 $0
Total Capital Outlay $0 $0 $0 $8,245 $0 $0 $0
Total T3000 - Executive Director Department
General Fund Operating Expense $1,801,220 $2,456,497 $3,918,653 $3,571,964 $3,916,401 $3,994,839 $4,098,967
91
General
Counsel
General
Counsel
Administration District
Administration
Engineering
Board
of Trustees
Executive
Director
Rate
Commission
Secretary-Treasurer Internal Auditor
Civil Service
Commission
Information Systems
Litigation &
Claims
Operations General Counsel Human Resources Finance
92
Metropolitan St. Louis Sewer District
FY20 General Fund Budget and Two Year Projection
T5500 - General Counsel Department
Actual Actual Budget Forecast Budget Projected Projected
FY17 FY18 FY19 FY19 FY20 FY21 FY22
51010 Salaries & Wages $740,101 $771,362 $840,668 $836,263 $862,747 $888,630 $915,289
51020 Overtime 45 515 150 150 100 103 106
51120 Membership & Licensing Fees 7,210 6,091 6,385 6,385 7,980 8,219 8,466
51210 FICA Taxes 50,364 53,217 57,405 53,040 58,170 59,915 61,713
51220 Group Insurance 71,458 58,242 90,733 63,163 86,904 89,696 92,572
51230 Pension Contribution - DB Plan 119,093 137,674 149,749 150,153 173,859 179,075 184,447
51231 Pension Contribution - DC Plan 21,942 24,305 29,257 30,024 26,790 27,594 28,421
Total Personnel Services $1,010,211 $1,051,405 $1,174,347 $1,139,177 $1,216,550 $1,253,232 $1,291,014
52020 Motor Vehicle Parts & Equip $3 $0 $0 $0 $0 $0 $0
52030 Machinery & Equipment Parts 18 0 0 0 0 0 0
52090 Electrical Supplies 12 9 0 11 0 0 0
52150 Plumbing Supplies 0 25 0 0 0 0 0
52220 Janitorial Supplies 18 11 0 0 0 0 0
52240 Hand Tools 3 0 0 0 0 0 0
52310 Telephone/Communic Equip/Suppl 0 0 1,000 1,000 504 519 535
52320 Office Supplies 2,722 2,496 2,500 2,500 3,660 3,770 3,883
52330 Computer Supplies 202 715 500 1,000 1,140 1,174 1,209
52340 Computer Equipment - Non-Capital 9 1,186 1,500 1,500 1,140 1,174 1,209
52370 Photo & Video Supplies 0 33 100 100 60 62 64
52380 Publications/Training Supplies 63,016 61,899 72,000 69,600 69,600 71,688 73,839
52390 Administrative Supplies 669 740 750 750 996 1,026 1,057
Total Supplies $66,672 $67,114 $78,350 $76,461 $77,100 $79,413 $81,795
53270 Telephone Usage $440 $520 $540 $540 $600 $618 $637
Total Usage $440 $520 $540 $540 $600 $618 $637
54010 Postage $4 $0 $0 $0 $0 $0 $0
54050 Office System Services 0 229 250 250 0 0 0
54060 Printing Services 0 1,137 250 250 300 309 318
54080 Advertising Services 486 0 0 0 0 0 0
93
Metropolitan St. Louis Sewer District
FY20 General Fund Budget and Two Year Projection
T5500 - General Counsel Department
Actual Actual Budget Forecast Budget Projected Projected
FY17 FY18 FY19 FY19 FY20 FY21 FY22
54100 Travel Expenses 10,141 7,741 12,608 12,608 15,180 15,635 16,104
54140 Training Programs/Seminar Fees 7,631 3,836 9,350 9,350 11,100 11,433 11,776
54180 Courier And Freight 294 2,434 400 400 300 309 318
54190 Property & Other Space Rental 5,966 1,284 0 0 0 0 0
54400 Judgments & Claims Settlements 22,643 35,448 45,000 45,000 50,400 51,912 53,469
54420 Court Costs & Lien Fees 2,861 5,744 5,500 5,500 6,000 6,180 6,365
54440 Easement Acquisitions/Fees 0 7,400 0 0 0 0 0
54450 Collection Services 0 157 0 0 0 0 0
54520 Professional Service 1,684,131 2,101,114 1,825,000 1,825,000 2,000,000 2,060,000 2,121,800
Total Contractual Services $1,734,156 $2,166,524 $1,898,358 $1,898,358 $2,083,280 $2,145,778 $2,210,152
55110 Computer Equipment $0 $0 $2,350 $2,350 $0 $0 $0
Total Capital Outlay $0 $0 $2,350 $2,350 $0 $0 $0
Total T5500 - General Counsel Department
General Fund Operating Expense $2,811,479 $3,285,563 $3,153,946 $3,116,887 $3,377,530 $3,479,041 $3,583,597
94
HUMAN RESOURCES Director of Human Resources Compensation Risk Management Board of Trustees Executive Director General Counsel Rate Commission Secretary-Treasurer Internal Auditor Civil Service Commission Information Systems Operations Human Resources Engineering Talent Development Finance 95
Metropolitan St. Louis Sewer District
FY20 General Fund Budget and Two Year Projection
T2500 - Human Resources Department
Actual Actual Budget Forecast Budget Projected Projected
FY17 FY18 FY19 FY19 FY20 FY21 FY22
51010 Salaries & Wages $2,050,838 $1,577,424 $1,671,382 $1,594,093 $1,716,074 $1,767,385 $1,820,229
51020 Overtime 1,016 446 4,800 4,800 5,800 5,973 6,152
51030 Compensatory Pay Accrual 492 124,228 0 (269,826)0 0 0
51040 Sick Leave Accrual 804,117 816,576 827,040 817,513 844,440 869,689 895,692
51050 Vacation Accrual 585,413 668,400 777,600 723,911 746,160 768,470 791,447
51080 Floating Holiday Accrual 23,853 (696) 20,000 20,501 0 0 0
51100 Emp Service & Incentive Awards 25,852 30,508 20,000 42,376 47,000 47,940 48,899
51120 Membership & Licensing Fees 8,752 7,930 11,285 11,285 12,714 7,338 7,485
51130 Education Assistance Program 65,344 71,777 172,000 172,000 173,303 0 0
51210 FICA Taxes 146,916 113,992 125,154 118,066 122,981 126,659 130,446
51220 Group Insurance 939,292 626,649 998,421 681,574 1,215,785 4,141,297 4,394,553
51230 Pension Contribution - DB Plan 268,983 206,752 254,200 160,767 221,834 226,673 226,673
51231 Pension Contribution - DC Plan 86,918 74,070 75,251 86,317 34,182 0 0
51240 Unemployment Insurance 0 3,200 25,000 25,000 25,000 25,747 26,517
51300 Other Post Employment Benefits 1,753,549 1,764,023 1,899,972 1,764,023 1,900,000 0 0
51510 Temporary Help 413 0 0 0 0 0 0
Total Personnel Services $6,761,748 $6,085,278 $6,882,105 $5,952,399 $7,065,274 $7,987,171 $8,348,094
52070 Hardware $34 $0 $0 $0 $0 $0 $0
52090 Electrical Supplies 197 (93)0 20 0 0 0
52170 Safety Supplies 3,289 3,707 3,600 4,600 3,600 3,672 3,745
52220 Janitorial Supplies 0 6 0 0 0 0 0
52240 Hand Tools 31 0 0 0 0 0 0
52280 Uniforms 0 440 0 0 0 0 0
52300 Safety Footwear 1,780 1,827 2,000 2,000 2,000 1,020 1,040
52310 Telephone/Communic Equip/Suppl 1,117 491 0 30 0 0 0
52320 Office Supplies 5,828 5,546 10,000 10,214 10,000 10,200 10,404
52330 Computer Supplies 49,789 (7,296) 3,000 2,685 3,000 3,060 3,121
52340 Computer Equipment - Non-Capital 12,065 9,591 10,000 10,000 10,000 10,200 10,404
52370 Photo & Video Supplies 1,593 315 2,000 1,100 2,000 2,040 2,081
52380 Publications/Training Supplies 9,643 706 1,700 1,850 1,700 1,734 1,769
96
Metropolitan St. Louis Sewer District
FY20 General Fund Budget and Two Year Projection
T2500 - Human Resources Department
Actual Actual Budget Forecast Budget Projected Projected
FY17 FY18 FY19 FY19 FY20 FY21 FY22
52390 Administrative Supplies 2,489 5,544 5,000 5,100 5,000 5,100 5,202
Total Supplies $87,854 $20,783 $37,300 $37,599 $37,300 $37,026 $37,767
53270 Telephone Usage $11,119 $7,078 $6,900 $6,900 $6,900 $5,481 $5,563
Total Usage $11,119 $7,078 $6,900 $6,900 $6,900 $5,481 $5,563
54050 Office System Services $(22,873) $34,320 $0 $0 $0 $0 $0
54060 Printing Services 604 114 5,700 5,700 6,600 6,732 6,867
54080 Advertising Services 16,164 8,611 32,000 32,000 42,800 43,656 44,529
54100 Travel Expenses 22,942 5,703 16,562 16,562 20,289 19,164 19,548
54130 Bond & Liability Insurance (783)0 0 0 0 0 0
54140 Training Programs/Seminar Fees 55,850 135,241 170,000 170,000 166,500 169,830 173,227
54141 Required Training Programs 154,943 68,342 169,000 169,000 169,000 172,380 175,828
54160 Data Imaging Services 1,823 2,392 2,800 2,800 2,800 2,856 2,913
54180 Courier And Freight 386 280 480 480 480 490 499
54190 Property & Other Space Rental 50 0 0 0 0 0 0
54390 Hospital & Medical Services 126,673 145,112 148,000 148,000 152,000 155,040 158,141
54520 Professional Service 76,482 167,864 444,400 444,400 455,400 464,508 473,798
54530 Building Repairs & Services 501,238 421,453 463,000 463,000 525,000 535,500 546,210
54560 Motor Vehicle Services 1,169 1,119 1,200 1,200 1,200 1,224 1,248
54610 Instrument Repair Services 0 148 0 0 0 0 0
54690 Safety Services 4,705 5,430 7,000 7,000 7,000 7,140 7,283
54710 Community Outreach Programs 197,996 0 0 0 0 0 0
Total Contractual Services $1,137,367 $996,129 $1,460,142 $1,460,142 $1,549,069 $1,578,520 $1,610,090
Total T2500 - Human Resources Department
General Fund Operating Expense $7,998,088 $7,109,268 $8,386,447 $7,457,040 $8,658,542 $9,608,198 $10,001,514
97
FINANCE
Director of
Finance
Accounting Accounts
Receivable
Engineering
Board
of Trustees
Executive
Director
General Counsel
Rate
Commission
Secretary-Treasurer Internal Auditor
Civil Service
Commission
Information Systems Human Resources
Purchasing
Finance Operations
Administration
98
Metropolitan St. Louis Sewer District
FY20 General Fund Budget and Two Year Projection
T4000 - Finance Department
Actual Actual Budget Forecast Budget Projected Projected
FY17 FY18 FY19 FY19 FY20 FY21 FY22
51010 Salaries & Wages $3,147,834 $3,108,930 $3,373,594 $3,139,441 $3,454,457 $3,557,746 $3,664,122
51020 Overtime 87,945 48,795 58,825 48,944 144,807 79,017 81,380
51030 Compensatory Pay Accrual 3,180 (81)0 4,932 0 0 0
51120 Membership & Licensing Fees 8,135 8,905 12,717 9,117 10,222 10,426 10,635
51210 FICA Taxes 231,703 226,781 258,357 229,714 265,362 273,296 281,468
51220 Group Insurance 459,653 359,572 552,390 364,761 521,047 561,935 606,111
51230 Pension Contribution - DB Plan 455,182 470,591 521,775 473,721 605,453 618,661 618,661
51231 Pension Contribution - DC Plan 112,328 124,664 139,356 133,225 93,294 0 0
51510 Temporary Help 156,617 45,595 78,520 75,520 156,600 81,362 83,795
Total Personnel Services $4,662,575 $4,393,753 $4,995,534 $4,479,374 $5,251,243 $5,182,443 $5,346,171
52010 Fuels,Lubricants,Gases $459 $650 $500 $500 $500 $510 $520
52030 Machinery & Equipment Parts 9 0 0 0 0 0 0
52040 Machinery & Equipment - Non-Capital 0 23 0 0 0 0 0
52070 Hardware 668 209 50 0 0 0 0
52090 Electrical Supplies 1,040 829 1,100 1,050 1,000 1,020 1,040
52100 Instrument Supplies 29 0 0 0 0 0 0
52110 Chemical Supplies 1,167 0 0 0 0 0 0
52150 Plumbing Supplies 213 0 0 0 0 0 0
52170 Safety Supplies 48 37 0 0 0 0 0
52220 Janitorial Supplies 32,053 32,042 30,000 30,010 30,000 30,600 31,212
52240 Hand Tools 143 10 0 0 0 0 0
52280 Uniforms 639 0 0 0 0 0 0
52300 Safety Footwear 0 0 200 200 200 204 208
52310 Telephone/Communic Equip/Suppl (9)1 300 50 0 0 0
52320 Office Supplies 27,873 26,804 29,415 28,765 30,515 31,125 31,748
52330 Computer Supplies 1,588 15,407 1,670 1,972 500 1,181 1,205
52340 Computer Equipment - Non-Capital 508 48 245 1,420 2,295 2,341 2,388
52380 Publications/Training Supplies 3,557 1,452 2,140 4,945 3,900 3,978 4,058
52390 Administrative Supplies 4,342 6,589 10,800 10,775 10,800 11,271 11,496
52400 Furniture & Office Equipment - Non-Capital 1,732 638 200 500 0 0 0
99
Metropolitan St. Louis Sewer District
FY20 General Fund Budget and Two Year Projection
T4000 - Finance Department
Actual Actual Budget Forecast Budget Projected Projected
FY17 FY18 FY19 FY19 FY20 FY21 FY22
Total Supplies $76,058 $84,739 $76,620 $80,187 $79,710 $82,230 $83,875
53060 Electric Usage $201,321 $200,046 $225,400 $185,146 $188,381 $191,207 $194,075
53080 Water Usage 1,262 9,888 2,800 2,800 3,000 3,045 3,091
53270 Telephone Usage 4,920 4,622 5,230 5,230 5,232 5,310 5,390
Total Usage $207,503 $214,556 $233,430 $193,176 $196,613 $199,562 $202,556
54010 Postage $1,910,153 $1,847,399 $1,980,050 $2,032,050 $2,049,600 $1,949,271 $1,988,256
54050 Office System Services 3,817 1,032 0 1,400 0 163,350 166,617
54060 Printing Services 520,791 428,533 521,551 483,996 525,550 523,770 534,245
54080 Advertising Services 124,496 146,336 137,650 137,650 137,650 140,763 143,578
54100 Travel Expenses 8,936 8,030 26,210 25,356 29,488 27,460 28,010
54140 Training Programs/Seminar Fees 6,744 12,299 23,795 18,695 23,195 44,827 45,723
54160 Data Imaging Services 34,925 5,108 37,600 34,600 35,000 36,161 36,884
54180 Courier And Freight 5,337 592 4,400 2,500 4,400 4,488 4,578
54190 Property & Other Space Rental 61,386 42,015 30,000 30,000 30,000 30,600 31,212
54350 Lockbox Services 1,152,668 1,745,658 1,610,718 1,743,622 1,757,250 1,675,791 1,709,306
54360 Banking Services Total 0 125 0 0 0 0 0
54420 Court Costs & Lien Fees 234,681 188,507 250,000 250,000 250,000 255,000 260,100
54450 Collection Services 4,481,049 4,742,241 4,852,000 4,791,000 4,942,100 5,049,000 5,149,980
54470 Water Agency Data Services 505,240 572,411 512,000 512,000 513,440 550,800 561,816
54520 Professional Service 5,391,487 4,612,522 5,174,540 5,630,282 5,722,438 5,546,083 5,662,014
54530 Building Repairs & Services 104,053 129,289 240,000 240,000 166,000 118,320 120,686
54540 Janitorial Services 138,359 136,459 138,000 138,000 138,000 140,760 143,575
54550 Grounds Services 16,643 34,727 25,000 25,000 25,000 25,500 26,010
54560 Motor Vehicle Services 384 384 0 400 400 0 0
54570 Machinery & Equipment Services 4,183 5,282 3,500 3,500 6,000 6,120 6,242
54600 Electrical Repair Services 2,254 3,497 0 0 17,000 17,340 17,687
54620 Plumbing Services 1,646 11,482 5,000 5,000 5,000 5,100 5,202
54630 HVAC Services 28,690 29,295 33,000 33,000 16,000 16,320 16,646
54640 Damage Repairs & Services 0 0 308,480 458,480 0 0 0
100
Metropolitan St. Louis Sewer District
FY20 General Fund Budget and Two Year Projection
T4000 - Finance Department
Actual Actual Budget Forecast Budget Projected Projected
FY17 FY18 FY19 FY19 FY20 FY21 FY22
54650 Waste Hauling 3,789 5,803 4,500 4,500 4,500 4,590 4,682
54670 Other Governmental Fees 50 0 0 0 0 0 0
54690 Safety Services 1,112 2,218 2,500 2,500 2,500 2,550 2,601
Total Contractual Services $14,742,871 $14,711,246 $15,920,494 $16,603,531 $16,400,511 $16,333,964 $16,665,652
55030 Structural Improvements $0 $0 $150,000 $0 $150,000 $153,000 $156,060
Total Capital Outlay $0 $0 $150,000 $0 $150,000 $153,000 $156,060
Total T4000 - Finance Department
General Fund Operating Expense $19,689,007 $19,404,294 $21,376,078 $21,356,268 $22,078,077 $21,951,200 $22,454,314
101
INFORMATION
SYSTEMS
ES Retooling Technical
Services
Board
of Trustees
Executive
Director
General Counsel
Rate
Commission
Secretary-Treasurer Internal Auditor
Civil Service
Commission
Human Resources Operations Finance Information Systems
Director of
Information
Systems
Application
Services
Business
Integration
Engineering
102
Metropolitan St. Louis Sewer District
FY20 General Fund Budget and Two Year Projection
T4500 - Information Systems Department
Actual Actual Budget Forecast Budget Projected Projected
FY17 FY18 FY19 FY19 FY20 FY21 FY22
51010 Salaries & Wages $3,049,690 $3,263,684 $4,016,235 $3,439,160 $4,588,085 $4,212,790 $4,338,753
51020 Overtime 13,384 11,329 9,900 9,900 9,900 10,196 10,501
51030 Compensatory Pay Accrual 0 0 0 4,695 0 0 0
51120 Membership & Licensing Fees 2,627 2,003 2,809 3,104 4,063 4,144 4,227
51210 FICA Taxes 222,789 241,486 302,338 247,649 337,346 308,228 317,444
51220 Group Insurance 310,153 269,917 458,925 274,524 522,483 487,773 525,915
51230 Pension Contribution - DB Plan 621,549 678,975 755,490 751,759 813,184 830,922 830,922
51231 Pension Contribution - DC Plan 50,680 78,496 115,303 87,103 179,204 0 0
51510 Temporary Help 3,554,073 3,809,509 3,762,366 3,862,118 3,403,158 4,194,946 4,320,375
Total Personnel Services $7,824,946 $8,355,398 $9,423,366 $8,680,012 $9,857,422 $10,049,000 $10,348,136
52090 Electrical Supplies $11 $2,362 $0 $0 $0 $0 $0
52310 Telephone/Communic Equip/Suppl 3,420 922 19,875 2,000 46,191 47,115 48,057
52320 Office Supplies 842 819 2,300 2,831 2,300 2,346 2,393
52330 Computer Supplies 247,331 175,404 98,971 138,165 299,758 305,753 311,868
52340 Computer Equipment - Non-Capital 49,445 70,177 48,550 362,915 218,710 220,646 225,059
52370 Photo & Video Supplies (759)0 0 0 0 0 0
52380 Publications/Training Supplies 25,150 37,280 38,880 40,080 91,608 93,440 95,309
52390 Administrative Supplies 1,870 1,746 4,900 2,400 4,900 4,998 5,098
52400 Furniture & Office Equipment - Non-Capital 0 24,985 0 0 0 0 0
Total Supplies $327,309 $313,696 $213,476 $548,391 $663,467 $674,298 $687,784
53270 Telephone Usage $749,091 $739,305 $704,790 $728,059 $719,906 $730,705 $741,665
Total Usage $749,091 $739,305 $704,790 $728,059 $719,906 $730,705 $741,665
54050 Office System Services $3,703,338 $3,047,479 $3,516,298 $3,478,337 $3,935,970 $4,019,640 $4,100,033
54080 Advertising Services 4,316 4,428 4,703 5,402 0 0 0
54100 Travel Expenses 17,297 18,496 37,800 38,264 52,187 53,741 54,816
54140 Training Programs/Seminar Fees 89,283 20,274 96,000 63,000 93,968 95,337 97,244
54180 Courier And Freight 117 8 0 0 0 0 0
54190 Property & Other Space Rental 11,889 0 0 0 0 0 0
103
Metropolitan St. Louis Sewer District
FY20 General Fund Budget and Two Year Projection
T4500 - Information Systems Department
Actual Actual Budget Forecast Budget Projected Projected
FY17 FY18 FY19 FY19 FY20 FY21 FY22
54520 Professional Service 700,854 616,902 1,499,511 1,447,413 1,618,000 1,629,960 1,662,559
54530 Building Repairs & Services 1,707 386,507 0 4,000 262,950 268,209 273,573
54570 Machinery & Equipment Services 0 180 0 0 0 0 0
54600 Electrical Repair Services 2,521 0 0 0 0 0 0
Total Contractual Services $4,531,323 $4,094,274 $5,154,311 $5,036,416 $5,963,075 $6,066,888 $6,188,225
55090 Furniture & Office Equipment $25,000 $(25,000)$0 $0 $0 $0 $0
55110 Computer Equipment 473,349 25,139 239,145 175,058 582,122 593,765 605,640
55115 Intangible (Software)5,955 81,402 0 0 0 0 0
Total Capital Outlay $504,304 $81,541 $239,145 $175,058 $582,122 $593,765 $605,640
Total T4500 - Information Systems Department
General Fund Operating Expense $13,936,972 $13,584,213 $15,735,089 $15,167,935 $17,785,992 $18,114,655 $18,571,451
104
ENGINEERING
Director of
Engineering
Planning Environmental
Compliance Design
Finance
Board
of Trustees
Executive
Director
General Counsel
Rate
Commission
Secretary-Treasurer Internal Auditor
Civil Service
Commission
Information Systems Human Resources
Construction
Management
Operations Engineering
105
Metropolitan St. Louis Sewer District
FY20 General Fund Budget and Two Year Projection
T8000 - Engineering Department
Actual Actual Budget Forecast Budget Projected Projected
FY17 FY18 FY19 FY19 FY20 FY21 FY22
51010 Salaries & Wages $15,581,491 $15,652,910 $17,517,426 $16,025,088 $17,656,785 $17,794,332 $18,326,383
51020 Overtime 100,246 92,304 135,403 150,403 115,766 119,227 122,792
51030 Compensatory Pay Accrual 429 3 0 760 0 0 0
51120 Membership & Licensing Fees 10,578 11,850 13,914 13,914 15,891 16,209 16,533
51210 FICA Taxes 1,167,851 1,153,060 1,335,376 1,181,506 1,344,401 1,354,734 1,395,240
51220 Group Insurance 1,944,143 1,574,430 2,424,726 1,550,543 2,426,352 2,535,351 2,741,287
51230 Pension Contribution - DB Plan 3,096,692 3,293,801 3,609,015 3,425,366 3,681,731 3,791,443 3,791,443
51231 Pension Contribution - DC Plan 303,360 378,821 487,778 439,759 665,319 0 0
51510 Temporary Help 115,819 111,951 144,160 144,160 89,440 92,114 94,868
Total Personnel Services $22,320,608 $22,269,129 $25,667,797 $22,931,500 $25,995,685 $25,703,411 $26,488,548
52010 Fuels,Lubricants,Gases $5,528 $6,817 $6,300 $6,350 $6,300 $6,426 $6,555
52020 Motor Vehicle Parts & Equip 16 0 0 0 0 0 0
52030 Machinery & Equipment Parts 7,010 7,532 7,800 7,800 7,360 7,507 7,657
52040 Machinery & Equipment - Non-Capital 27,097 15,412 17,050 15,420 20,180 20,584 20,995
52050 Construction & Bldg Supplies 39,306 36,183 55,100 45,100 45,100 46,002 46,922
52070 Hardware 52 116 500 675 625 638 650
52080 Hose Supplies 0 2,084 3,040 3,040 3,010 3,070 3,132
52090 Electrical Supplies 2,705 669 4,670 6,400 4,860 4,957 5,056
52100 Instrument Supplies 9,934 15,598 21,760 21,760 20,960 21,379 21,807
52110 Chemical Supplies 96,196 100,147 100,000 100,000 105,590 107,702 109,856
52120 Laboratory Supplies 95,771 102,500 116,309 116,409 120,099 122,501 124,951
52130 Engineering & Drafting Supply 419 399 2,250 2,000 2,000 2,040 2,081
52160 Paint Supplies 5 0 0 370 370 377 385
52170 Safety Supplies 11,680 11,486 13,256 13,356 19,356 19,743 20,138
52220 Janitorial Supplies 2,894 3,035 3,150 3,150 3,400 3,468 3,537
52240 Hand Tools 1,266 642 1,000 1,050 3,650 3,723 3,797
52280 Uniforms 15,675 16,435 19,594 19,594 22,789 23,245 23,710
52300 Safety Footwear 15,054 16,341 20,300 20,300 21,300 21,726 22,161
52310 Telephone/Communic Equip/Suppl 353 5,016 11,500 12,225 1,900 1,938 1,977
52320 Office Supplies 34,179 22,173 38,600 37,800 34,420 40,208 41,013
106
Metropolitan St. Louis Sewer District
FY20 General Fund Budget and Two Year Projection
T8000 - Engineering Department
Actual Actual Budget Forecast Budget Projected Projected
FY17 FY18 FY19 FY19 FY20 FY21 FY22
52330 Computer Supplies 55,676 29,184 21,190 22,800 116,600 118,932 121,311
52340 Computer Equipment - Non-Capital 21,362 36,364 36,130 46,295 3,630 8,612 8,644
52370 Photo & Video Supplies 110 0 100 100 0 0 0
52380 Publications/Training Supplies 5,197 8,233 8,575 8,591 9,260 9,445 9,634
52390 Administrative Supplies 2,965 2,730 3,750 3,750 4,350 4,437 4,526
52400 Furniture & Office Equipment - Non-Capital 5,997 5,898 8,500 8,500 4,400 4,488 4,578
Total Supplies $456,448 $444,995 $520,424 $522,835 $581,509 $603,148 $615,071
53270 Telephone Usage $45,810 $64,133 $69,069 $59,052 $66,612 $67,611 $68,625
Total Usage $45,810 $64,133 $69,069 $59,052 $66,612 $67,611 $68,625
54010 Postage $24 $9 $0 $0 $0 $0 $0
54050 Office System Services 49,936 7,140 13,757 13,757 10,800 11,016 11,236
54060 Printing Services 14,507 10,890 19,410 19,660 18,970 19,349 19,736
54080 Advertising Services 34,380 18,843 39,750 41,750 43,750 44,625 45,518
54100 Travel Expenses 231,851 141,838 215,203 203,431 208,076 212,237 216,482
54120 Photo Services 0 0 200 200 0 0 0
54140 Training Programs/Seminar Fees 36,525 29,024 47,765 47,615 51,445 52,474 53,523
54160 Data Imaging Services 10,015 22,284 44,800 44,675 38,800 39,576 40,368
54180 Courier And Freight 50,395 9,864 48,634 48,634 48,900 49,878 50,876
54190 Property & Other Space Rental 57,759 35,708 14,500 14,500 14,500 14,790 15,086
54420 Court Costs & Lien Fees 1,971 4,527 3,600 3,600 4,500 4,590 4,682
54440 Easement Acquisitions/Fees 25,154 16,729 15,000 15,000 25,000 25,500 26,010
54520 Professional Service 617,428 269,129 355,500 347,500 588,000 319,500 557,170
54530 Building Repairs & Services 12,843 524 1,000 1,000 1,000 1,020 1,040
54540 Janitorial Services 36,121 35,684 44,000 44,000 37,000 37,740 38,495
54560 Motor Vehicle Services 8,678 9,838 11,712 11,712 11,712 11,946 12,185
54570 Machinery & Equipment Services 428 530 1,000 1,000 1,000 1,020 1,040
54580 Equipment Rental 1,443 1,569 1,500 1,500 1,500 1,530 1,561
54610 Instrument Repair Services 48,601 42,803 59,100 59,100 49,600 50,592 51,604
54630 HVAC Services 0 (965)500 500 500 510 520
107
Metropolitan St. Louis Sewer District
FY20 General Fund Budget and Two Year Projection
T8000 - Engineering Department
Actual Actual Budget Forecast Budget Projected Projected
FY17 FY18 FY19 FY19 FY20 FY21 FY22
54640 Damage Repairs & Services 0 0 7,000 7,000 7,000 7,140 7,283
54650 Waste Hauling 28,221 8,795 19,150 19,150 19,150 19,533 19,924
54670 Other Governmental Fees 5,589 882 3,000 3,000 3,000 3,060 3,121
54680 Laboratory Testing Services 25,587 43,439 33,000 33,000 63,000 64,260 65,545
54710 Community Outreach Programs 19,089 12,587 14,500 14,500 14,500 14,790 15,086
54720 Tree Removal/Weed Spraying 0 0 1,000 1,000 1,000 1,020 1,040
Total Contractual Services $1,316,543 $721,672 $1,014,581 $996,784 $1,262,703 $1,007,697 $1,259,131
55080 Instruments & Apparatus $111,722 $39,366 $29,000 $29,000 $49,500 $50,490 $51,500
55090 Furniture & Office Equipment 1,677 0 0 0 0 0 0
55110 Computer Equipment 0 0 50,000 50,000 40,000 0 0
55115 Intangible (Software)80,300 0 0 0 0 0 0
Total Capital Outlay $193,699 $39,366 $79,000 $79,000 $89,500 $50,490 $51,500
Total T8000 - Engineering Department
General Fund Operating Expense $24,333,108 $23,539,294 $27,350,871 $24,589,171 $27,996,009 $27,432,358 $28,482,875
108
OPERATIONS
Director of
Operations
Collection
Systems
Pump
Stations
Support
Services
Finance Operations Engineering
Executive
Director
General Counsel
Rate
Commission
Secretary-Treasurer Internal Auditor
Civil Service
Commission
Information Systems Human Resources
Treatment
Plants
Board
of Trustees
109
Metropolitan St. Louis Sewer District
FY20 General Fund Budget and Two Year Projection
T6000 - Operations Department
Actual Actual Budget Forecast Budget Projected Projected
FY17 FY18 FY19 FY19 FY20 FY21 FY22
51010 Salaries & Wages $36,393,619 $37,900,648 $40,554,960 $38,289,008 $41,692,924 $42,772,721 $44,051,626
51020 Overtime 2,491,670 2,056,788 2,385,951 2,414,526 2,366,364 2,442,066 2,509,988
51030 Compensatory Pay Accrual 47 373 0 0 0 0 0
51060 Worker's Compensation Pay 161,292 384,118 0 313,425 0 0 0
51100 Emp Service & Incentive Awards 4,181 1,771 0 0 0 0 0
51120 Membership & Licensing Fees 59,495 73,444 87,569 87,900 85,024 87,311 88,459
51210 FICA Taxes 2,789,585 2,883,608 3,270,333 2,980,023 3,310,441 3,397,040 3,498,222
51220 Group Insurance 5,323,215 4,327,574 6,316,738 4,215,247 6,092,612 6,563,025 7,096,340
51230 Pension Contribution - DB Plan 6,557,284 7,401,396 8,188,660 7,818,061 8,530,292 8,760,471 8,760,471
51231 Pension Contribution - DC Plan 892,251 1,049,435 1,170,740 1,170,509 1,397,735 0 0
51510 Temporary Help 77,815 93,400 0 0 0 0 0
Total Personnel Services $54,750,453 $56,172,554 $61,974,951 $57,288,697 $63,475,392 $64,022,635 $66,005,105
52010 Fuels,Lubricants,Gases $983,490 $1,107,742 $1,178,444 $1,184,439 $1,182,312 $1,205,958 $1,230,077
52020 Motor Vehicle Parts & Equip 408,876 366,146 465,750 454,045 458,182 467,346 476,692
52030 Machinery & Equipment Parts 2,770,791 3,713,628 3,206,622 3,307,427 3,907,817 3,995,328 4,075,234
52040 Machinery & Equipment - Non-Capital 22,742 37,511 42,000 56,668 37,200 37,944 38,703
52050 Construction & Bldg Supplies 2,064,793 2,072,599 2,397,701 2,465,463 2,517,046 2,567,420 2,618,768
52060 Building - Non-Capital 0 0 0 2,500 0 0 0
52070 Hardware 176,597 104,486 146,877 145,741 145,882 148,600 151,572
52080 Hose Supplies 228,273 134,146 240,168 239,547 186,868 190,300 194,106
52090 Electrical Supplies 1,128,848 1,013,231 1,301,931 1,314,399 1,014,413 1,025,591 1,046,102
52100 Instrument Supplies 542,117 448,021 803,579 825,187 836,538 855,799 872,915
52110 Chemical Supplies 3,404,570 2,604,892 3,560,774 3,464,113 3,412,440 3,432,387 3,501,035
52120 Laboratory Supplies 10,359 13,674 9,940 10,230 20,074 20,955 21,375
52150 Plumbing Supplies 418,006 274,297 422,658 426,926 393,258 400,607 408,619
52160 Paint Supplies 38,563 44,808 66,800 66,714 62,618 63,239 64,503
52170 Safety Supplies 355,605 341,837 344,267 352,228 451,423 460,885 470,102
52220 Janitorial Supplies 100,732 105,832 137,563 137,326 116,333 118,300 120,666
52240 Hand Tools 344,626 387,932 372,506 407,681 371,290 379,448 387,037
52280 Uniforms 268,785 278,511 320,777 318,912 315,161 321,204 327,628
110
Metropolitan St. Louis Sewer District
FY20 General Fund Budget and Two Year Projection
T6000 - Operations Department
Actual Actual Budget Forecast Budget Projected Projected
FY17 FY18 FY19 FY19 FY20 FY21 FY22
52300 Safety Footwear 111,400 112,923 120,920 120,598 122,010 124,824 127,320
52310 Telephone/Communic Equip/Suppl 15,558 20,491 22,832 21,528 22,202 22,322 22,769
52320 Office Supplies 35,179 28,327 40,262 38,863 39,606 40,778 41,594
52330 Computer Supplies 44,609 173,934 79,587 87,721 68,286 69,836 71,233
52340 Computer Equipment - Non-Capital 44,480 73,848 59,495 51,110 36,650 37,058 37,799
52360 Grounds Supplies 23,219 19,842 22,110 26,635 25,430 28,164 28,727
52370 Photo & Video Supplies 12,035 5,369 9,734 9,729 8,334 8,501 8,671
52380 Publications/Training Supplies 3,751 4,341 9,351 10,319 6,770 7,349 7,496
52390 Administrative Supplies 10,489 12,995 14,674 19,014 20,998 21,898 22,336
52400 Furniture & Office Equipment - Non-Capital 40,964 47,985 41,370 41,705 24,100 20,452 20,861
52990 Inventory (I/D)(279,417) (342,943)0 (198,097)0 0 0
52991 Inventory Obsolence (106,499) (66,870)0 (59,147)0 0 0
52999 Inventory Expense Control Account 0 963 0 0 0 0 0
Total Supplies $13,223,541 $13,140,500 $15,438,693 $15,349,524 $15,803,241 $16,072,492 $16,393,941
53060 Electric Usage $12,392,253 $11,953,054 $13,310,800 $12,164,241 $12,852,268 $13,260,729 $13,470,640
53070 Natural Gas Usage 2,319,792 2,164,221 2,221,314 2,222,418 2,388,616 2,437,533 2,477,221
53080 Water Usage 800,742 743,855 774,707 776,584 748,297 759,561 771,845
53270 Telephone Usage 240,397 267,678 249,020 254,523 266,075 270,315 274,390
Total Usage $15,753,184 $15,128,809 $16,555,842 $15,417,765 $16,255,255 $16,728,138 $16,994,095
54010 Postage $13 $7 $306 $250 $246 $251 $256
54050 Office System Services 58,104 28,600 14,498 25,694 25,900 26,418 26,946
54060 Printing Services 5,670 6,375 6,214 6,388 6,537 6,668 6,801
54100 Travel Expenses 68,639 75,538 79,830 77,625 92,071 93,768 94,760
54140 Training Programs/Seminar Fees 75,163 211,895 110,131 123,253 130,235 132,916 135,574
54141 Required Training Programs 1,640 6,600 0 2,000 0 0 0
54180 Courier And Freight 94,276 79,548 85,273 83,845 97,754 99,840 101,837
54190 Property & Other Space Rental 15,310 15,022 15,770 16,068 16,220 16,544 16,875
54400 Judgments & Claims Settlements 911 0 0 0 0 0 0
54520 Professional Service 1,327,155 695,298 803,204 777,909 805,372 817,099 833,441
111
Metropolitan St. Louis Sewer District
FY20 General Fund Budget and Two Year Projection
T6000 - Operations Department
Actual Actual Budget Forecast Budget Projected Projected
FY17 FY18 FY19 FY19 FY20 FY21 FY22
54530 Building Repairs & Services 602,338 992,030 1,159,191 1,388,709 1,300,034 1,413,933 1,300,612
54540 Janitorial Services 851,122 898,766 929,999 954,051 972,794 1,002,250 1,022,295
54550 Grounds Services 540,773 552,865 767,329 764,918 767,103 746,381 762,109
54560 Motor Vehicle Services 413,103 472,434 379,177 375,558 388,997 396,777 404,713
54570 Machinery & Equipment Services 3,568,054 3,833,991 2,757,270 2,755,693 3,330,589 3,409,780 3,477,975
54580 Equipment Rental 716,641 395,260 461,957 440,408 475,147 484,675 494,369
54590 Sewer Rep & Structure Cleaning 1,784,061 1,774,960 1,326,000 1,372,330 1,526,496 1,562,256 1,593,501
54600 Electrical Repair Services 793,504 618,517 770,300 1,011,737 1,254,348 1,271,905 1,297,343
54610 Instrument Repair Services 121,891 262,576 308,659 304,935 559,228 572,024 583,464
54620 Plumbing Services 887,544 732,096 1,008,801 929,246 651,747 668,050 681,411
54630 HVAC Services 249,364 442,350 467,016 539,580 586,906 540,034 550,835
54640 Damage Repairs & Services 2,633 10,240 11,000 11,000 11,000 11,220 11,444
54650 Waste Hauling 1,143,445 1,273,800 1,463,590 1,462,957 1,491,793 1,522,897 1,553,355
54660 Ash Hauling 637,000 782,635 237,550 263,910 803,200 827,296 849,256
54670 Other Governmental Fees 1,052,186 944,102 970,017 964,310 983,310 1,002,976 1,023,035
54680 Laboratory Testing Services 352,764 392,646 437,762 400,847 374,310 373,162 380,626
54690 Safety Services 44,607 65,948 84,454 94,595 101,335 104,335 106,421
54700 Asbestos Removal Services 54,963 38,502 46,500 52,252 41,500 42,330 43,177
54720 Tree Removal/Weed Spraying 300,304 308,786 455,000 455,000 423,000 431,460 440,089
Total Contractual Services $15,763,180 $15,911,385 $15,156,798 $15,655,067 $17,217,171 $17,577,245 $17,792,521
55010 Land Purchases $0 $743,600 $0 $0 $0 $0 $0
55030 Structural Improvements 1,141,252 535,509 1,223,806 1,048,068 1,713,000 1,186,260 1,209,985
55040 Processing Equipment 1,374,007 1,124,641 720,000 562,605 565,000 576,300 587,826
55050 Auxiliary Equipment 151,965 548,692 140,008 160,732 72,958 74,417 75,906
55060 Motor Vehicles 3,705,708 2,168,473 3,500,000 3,500,000 2,900,000 2,958,000 3,017,160
55070 Machinery & Implements 674,206 1,182,409 638,200 464,608 354,500 361,590 368,822
55080 Instruments & Apparatus 180,109 176,419 189,807 85,986 160,650 163,863 167,140
55090 Furniture & Office Equipment 0 16,029 12,500 12,500 17,600 17,952 18,311
55110 Computer Equipment 23,019 0 2,000 114,707 230,612 0 106,391
55115 Intangible (Software)0 79,767 0 0 0 0 0
112
Metropolitan St. Louis Sewer District
FY20 General Fund Budget and Two Year Projection
T6000 - Operations Department
Actual Actual Budget Forecast Budget Projected Projected
FY17 FY18 FY19 FY19 FY20 FY21 FY22
Total Capital Outlay $7,250,266 $6,575,538 $6,426,321 $5,949,207 $6,014,320 $5,338,382 $5,551,541
Total T6000 - Operations Department
General Fund Operating Expense $106,740,624 $106,928,787 $115,552,604 $109,660,260 $118,765,379 $119,738,893 $122,737,204
113
FY20 BUDGET114
REVENUEFUNDSThese funds were established to account for proceeds from the wastewater andstorm water user charges of the District. These revenues provide for theoperation, maintenance and improvementof the District’s sewer infrastructure.115
METROPOLITAN ST. LOUIS SEWER DISTRICT
CHANGES IN FUND BALANCE
3000 - Revenue Funds
FY17 FY18 FY19 FY19 FY20 FY21 FY22
Actual Actual Budget Forecast Budget Budget Budget
FUND BALANCE B.O.P.$0 $0 $0 $0 $0 $0 $0
Revenues:
Wastewater User Charge 326,663,166 359,628,200 401,415,565 396,763,756 436,953,345 450,271,646 466,167,431
Stormwater User Charge (10,224) (4,810)0 (1,351)0 - -
Total Revenues 326,652,942 359,623,390 401,415,565 396,762,405 436,953,345 450,271,646 466,167,431
Expenditures:
Total Expenditures 0 0 0 0 0 - -
Net Operating Income (Loss) 326,652,942 359,623,390 401,415,565 396,762,405 436,953,345 450,271,646 466,167,431
Interfund Transfers (326,652,942) (359,623,390) (401,415,565) (396,762,405) (436,953,345) (450,271,646) (466,167,431)
Increase (Decrease) in Fund Bal.0 0 0 0 0 - -
Percentage of Change 0%0%0%0%0%0%0%
FUND BALANCE E.O.P.$0 $0 $0 $0 $0 $0 $0
116
METROPOLITAN ST. LOUIS SEWER DISTRICT
Projected User Charge Revenue
FY20 BUDGET
COMPOSITE
Projected
Revenue
WASTEWATER USER CHARGE
Metered Single Family $194,924,573
Unmetered Single Family 46,942,529
Metered Multi-Family 45,968,928
Unmetered Multi-Family 25,651,978
Non-residential 115,761,552
Extra Strength Surcharges 6,198,691
Customer Assistance Program 1,505,094
Subtotal WASTEWATER USER CHARGE $436,953,345
GENERAL FUND USER CHARGES
Bad Debt Provision ($5,385,600)
Adjustments, Late Charges & Other 5,577,500
$191,900
USER CHARGE REVENUE $437,145,245
117
METROPOLITAN ST. LOUIS SEWER DISTRICT
CHANGES IN FUND BALANCE
3306 - Wastewater Revenue Fund
FY17 FY18 FY19 FY19 FY20 FY21 FY22
Actual Actual Budget Forecast Budget Budget Budget
FUND BALANCE B.O.P.$0 $0 $0 $0 $0 $0 $0
Revenues:
Wastewater User Charge 326,663,166 359,628,200 401,415,565 396,763,756 436,953,345 450,271,646 466,167,431
Total Revenues 326,663,166 359,628,200 401,415,565 396,763,756 436,953,345 450,271,646 466,167,431
Expenditures:
Total Expenditures - - - - - - -
Net Operating Income (Loss) 326,663,166 359,628,200 401,415,565 396,763,756 436,953,345 450,271,646 466,167,431
Interfund Transfers (326,663,166) (359,628,200) (401,415,565) (396,763,756) (436,953,345) (450,271,646) (466,167,431)
Increase (Decrease) in Fund Bal. - - - - - - -
Percentage of Change 0%0%0%0%0%0%0%
FUND BALANCE E.O.P.$0 $0 $0 $0 $0 $0 $0
118
METROPOLITAN ST. LOUIS SEWER DISTRICT
Projected User Charge Revenue
WASTEWATER REVENUE FUND (3306)
FY20 BUDGET
Number of
Accounts Billed
(Annualized)
Projected
Annual Volume
Base Charge
$/service
Volume Charge
$/unit
Compliance Charge
$/service Projected Revenue Percent of Total
RESIDENTIAL
Metered Single Family 3,627,229 20,399,813 CCFs 26.35 4.87 $194,924,573
Customer Assistance Program - Metered 28,811 147,446 CCFs 13.18 2.44 738,616
Unmetered Single Family 664,277 26.35 17,503,699
Rooms Single Family 3,846,241 2.89 11,115,636
Water Closets Single Family 971,461 10.72 10,414,062
Baths Single Family 750,951 8.93 6,705,992
Separate Showers Single Family 134,730 8.93 1,203,139
Customer Assistance Program - Unmetered 14,815 123,558 510,443
Metered MultiFamily 247,542 8,099,835 CCFs 26.35 4.87 45,968,928
Customer Assistance Program - Metered 798 5,553 CCFs 13.18 2.44 24,035
Unmetered Multifamily 244,449 26.35 6,441,231
Rooms Multifamily 2,460,566 2.89 7,111,036
Water Closets Multifamily 625,184 10.72 6,701,972
Baths Multifamily 577,673 8.93 5,158,620
Separate Showers Multifamily 26,777 8.93 239,119
Customer Assistance Program - Unmetered 5,043 65,188 13.18 15.74 232,000
Subtotal: RESIDENTIAL $314,993,102 72.1%
NON-RESIDENTIAL
Compliance 1 and Base 282,024 26.35 3.14 8,316,888
Compliance 2 and Base 2,544 26.35 62.61 226,314
Compliance 3 and Base 7,008 26.35 137.75 1,150,013
Compliance 4 and Base 2,052 26.35 203.49 471,632
Compliance 5 and Base 1,260 26.35 266.10 368,487
Total Non-residential Tier Charges 294,888 $10,533,333
Volume 21,607,437 CCFs 4.87 105,228,218
Extra Strength Surcharges
Suspended Solids over 300 ppm 6,096 Tons 283.87 1,730,472
BOD's over 300 ppm 5,304 Tons 708.56 3,758,202
COD's over 600 ppm 2,004 Tons 354.30 710,017
Subtotal: NON-RESIDENTIAL $121,960,243 27.9%
TOTAL WASTEWATER USER CHARGE REVENUE $436,953,345 100.0%
119
METROPOLITAN ST. LOUIS SEWER DISTRICT
CHANGES IN FUND BALANCE
3307 - Stormwater Revenue Fund
FY17 FY18 FY19 FY19 FY20 FY21 FY22
Actual Actual Budget Forecast Budget Budget Budget
FUND BALANCE B.O.P.$0 $0 $0 $0 $0 $0 $0
Revenues:
Stormwater User Charge (10,224) (4,810) -(1,351) - - -
Total Revenues (10,224) (4,810) -(1,351) - - -
Expenditures:
Total Expenditures - - - - - - -
Net Operating Income (Loss) (10,224) (4,810)0 (1,351)0 0 0
Interfund Transfers 10,224 4,810 -1,351 - - -
Percentage of Change 0%0%0%0%0%0%0%
FUND BALANCE E.O.P.$0 $0 $0 $0 $0 $0 $0
120
OMCIFUNDSThese funds were established to account for proceeds from tax levies. Expenditures areprimarily for stormwater sewer improvements and stormwater maintenance and operation.Taxes collected in the various subdistricts must be spent within the subdistrict. Effective in2016 all subdistrict tax rates were voluntarily set to zero. Fund balances will be spent oneither projects or maintenance and operation expense in the respective subdistricts.OPERATION, MAINTENANCE and CONSTRUCTION IMPROVEMENT FUNDS121
METROPOLITAN ST. LOUIS SEWER DISTRICT
CHANGES IN FUND BALANCE
5000 - OMCI Funds
FY17 FY18 FY19 FY19 FY20 FY21 FY22
Actual Actual Budget Forecast Budget Budget Budget
FUND BALANCE B.O.P.$73,266,546 $62,436,527 $61,971,152 $61,947,585 $48,457,278 $43,353,992 $42,583,201
Stormwater User Charge - - - -9,862,347 19,902,908 30,111,100
Taxes 32,577,339 33,801,994 33,339,804 36,446,801 33,841,589 33,841,589 33,841,589
Interest on Investments 456,161 1,070,465 564,588 1,241,067 808,652 659,789 537,228
Connection and Other Fees 1,550 - - - - - -
Miscellaneous -1,742 -2,685 - - -
Total Revenues 33,035,050 34,874,201 33,904,392 37,690,553 44,512,588 54,404,287 64,489,917
Contractual Services 468,035 487,324 500,097 1,000,194 507,624 507,624 507,624
Construction and Engineering 27,079,001 11,070,641 25,996,000 20,617,276 20,870,000 25,621,000 35,164,560
Interfund Labor Transfers 17,019,295 23,955,381 25,739,118 29,663,913 28,238,250 29,046,455 29,916,555
Total Expenditures 44,566,332 35,513,346 52,235,215 51,281,383 49,615,874 55,175,078 65,588,739
Net Operating Income (Loss) (11,531,282) (639,145) (18,330,823) (13,590,831) (5,103,286) (770,792) (1,098,822)
Interfund Transfers 701,263 150,204 -100,524 - - -
Increase (Decrease) in Fund Bal.(10,830,019) (488,941) (18,330,823) (13,490,307) (5,103,286) (770,792) (1,098,822)
Percentage of Change -15%-1%-30%-22%-11%-2%-3%
FUND BALANCE E.O.P.$62,436,527 $61,947,585 $43,640,330 $48,457,278 $43,353,992 $42,583,201 $41,484,379
122
METROPOLITAN ST. LOUIS SEWER DISTRICT
CHANGES IN FUND BALANCE
5110 - Stormwater Regulatory Fund
FY17 FY18 FY19 FY19 FY20 FY21 FY22
Actual Actual Budget Forecast Budget Budget Budget
FUND BALANCE B.O.P.$7,714,914 $9,569,956 $9,795,703 $9,381,760 $9,895,153 $9,887,769 $9,711,975
Taxes 5,470,351 5,683,061 5,543,197 6,111,363 5,636,323 5,636,323 5,636,323
Interest on Investments 46,636 124,652 87,732 173,541 118,023 116,930 113,786
Total Revenues 5,516,988 5,807,713 5,630,929 6,284,904 5,754,346 5,753,253 5,750,109
Contractual Services 78,346 81,729 83,148 166,296 84,545 84,545 84,545
Construction and Engineering 26,378 673,622 300,000 300,000 100,000 100,000 100,000
Interfund Labor Transfers 4,092,408 5,265,430 5,327,702 5,327,702 5,577,186 5,744,501 5,916,836
Total Expenditures 4,197,133 6,020,781 5,710,850 5,793,998 5,761,731 5,929,046 6,101,381
Net Operating Income (Loss) 1,319,855 (213,069) (79,921) 490,905 (7,385) (175,793) (351,273)
Interfund Transfers 535,187 24,872 -22,488 - - -
Increase (Decrease) in Fund Bal.1,855,042 (188,196) (79,921) 513,394 (7,385) (175,793) (351,273)
Percentage of Change 24%-2%-1%5%0%-2%-4%
FUND BALANCE E.O.P.$9,569,956 $9,381,760 $9,715,782 $9,895,153 $9,887,769 $9,711,975 $9,360,703
123
METROPOLITAN ST. LOUIS SEWER DISTRICT
CHANGES IN FUND BALANCE
5120 - Districtwide Stormwater Fund
FY17 FY18 FY19 FY19 FY20 FY21 FY22
Actual Actual Budget Forecast Budget Budget Budget
FUND BALANCE B.O.P.$0 $10,196,197 $26,929,812 $27,150,747 $25,783,147 $20,671,905 $13,166,269
Taxes 27,118,397 28,184,689 27,796,607 30,303,715 28,205,267 28,205,267 28,205,267
Interest on Investments 74,395 337,219 295,167 583,574 291,916 212,328 124,660
Total Revenues 27,192,791 28,521,908 28,091,775 30,887,288 28,497,182 28,417,595 28,329,926
Contractual Services 387,875 404,983 416,949 833,898 423,079 423,079 423,079
Construction and Engineering 10,490,000 4,716,284 19,863,000 17,772,759 12,421,000 14,357,000 12,066,000
Interfund Labor Transfers 5,868,720 6,446,091 10,157,680 13,648,232 20,764,345 21,143,152 22,395,037
Total Expenditures 16,746,594 11,567,358 30,437,629 32,254,889 33,608,424 35,923,231 34,884,116
Net Operating Income (Loss) 10,446,197 16,954,550 (2,345,854) (1,367,601) (5,111,241) (7,505,636) (6,554,190)
Interfund Transfers (250,000) - - - - - -
Increase (Decrease) in Fund Bal.10,196,197 16,954,550 (2,345,854) (1,367,601) (5,111,241) (7,505,636) (6,554,190)
Percentage of Change 0%166%-9%-5%-20%-36%-50%
FUND BALANCE E.O.P.$10,196,197 $27,150,747 $24,583,958 $25,783,147 $20,671,905 $13,166,269 $6,612,080
124
METROPOLITAN ST. LOUIS SEWER DISTRICT
CHANGES IN FUND BALANCE
5130 - Stormwater Operations and Maintenance Fund
FY17 FY18 FY19 FY19 FY20 FY21 FY22
Actual Actual Budget Forecast Budget Budget Budget
FUND BALANCE B.O.P.$29,731,052 $21,456,639 $11,452,895 $10,642,643 $0 $0 $0
Taxes -508 -202 - - -
Interest on Investments 126,201 220,750 52,163 92,136 - - -
Total Revenues 126,201 221,258 52,163 92,338 - - -
Contractual Services -0 - - - - -
Construction and Engineering 2,500,000 (463) 500,000 500,000 - - -
Interfund Labor Transfers 6,246,995 11,522,467 8,889,968 10,313,016 - - -
Total Expenditures 8,746,995 11,522,004 9,389,968 10,813,016 - - -
Net Operating Income (Loss) (8,620,794) (11,300,746) (9,337,805) (10,720,678) - - -
Interfund Transfers 346,381 486,750 -78,036 - - -
Increase (Decrease) in Fund Bal.(8,274,413) (10,813,996) (9,337,805) (10,642,643) - - -
Percentage of Change -28%-50%-82%-100%0%0%0%
FUND BALANCE E.O.P.$21,456,639 $10,642,643 $2,115,090 $0 $0 $0 $0
125
METROPOLITAN ST. LOUIS SEWER DISTRICT
CHANGES IN FUND BALANCE
5140 - Proposed SW Capital Fund
FY17 FY18 FY19 FY19 FY20 FY21 FY22
Actual Actual Budget Forecast Budget Budget Budget
FUND BALANCE B.O.P.$0 $0 $0 $0 $0 $5,175,352 $13,266,873
Stormwater User Charge - - - -9,862,347 19,902,908 30,111,100
Interest on Investments - - - -118,623 116,930 113,786
Total Revenues - - - -9,980,970 20,019,838 30,224,886
Construction and Engineering - - - -4,275,000 10,379,000 22,998,560
Interfund Labor Transfers - - - -530,619 1,549,317 1,342,738
Total Expenditures - - - -4,805,619 11,928,317 24,341,298
Net Operating Income (Loss) 0 0 0 0 5,175,352 8,091,521 5,883,588
Increase (Decrease) in Fund Bal.0 0 0 0 5,175,352 8,091,521 5,883,588
Percentage of Change 0%0%0%0%0%156%44%
FUND BALANCE E.O.P.$0 $0 $0 $0 $5,175,352 $13,266,873 $19,150,460
126
METROPOLITAN ST. LOUIS SEWER DISTRICT
CHANGES IN FUND BALANCE
5401 - Bond Place Special Taxing Subdistrict
FY17 FY18 FY19 FY19 FY20 FY21 FY22
Actual Actual Budget Forecast Budget Budget Budget
FUND BALANCE B.O.P.$14,308 $84,074 $88,232 $68,818 $72,175 $72,546 $72,919
Interest on Investments 72 347 499 672 371 373 375
Miscellaneous -1,742 -2,685 - - -
Total Revenues 72 2,089 499 3,357 371 373 375
Total Expenditures - - - - - - -
Net Operating Income (Loss) 72 2,089 499 3,357 371 373 375
Interfund Transfers 69,694 (17,345) - - - - -
Increase (Decrease) in Fund Bal.69,766 (15,256)499 3,357 371 373 375
Percentage of Change 488%-18%1%5%1%1%1%
FUND BALANCE E.O.P.$84,074 $68,818 $88,731 $72,175 $72,546 $72,919 $73,294
127
METROPOLITAN ST. LOUIS SEWER DISTRICT
CHANGES IN FUND BALANCE
5563 - Clayton Central OMCI Fund
FY17 FY18 FY19 FY19 FY20 FY21 FY22
Actual Actual Budget Forecast Budget Budget Budget
FUND BALANCE B.O.P.$2,209,345 $2,120,801 $1,941,626 $1,945,502 $1,984,442 $1,977,049 $1,540,629
Taxes (1,686) (2,794) -0 - - -
Interest on Investments 11,116 27,454 15,780 38,939 26,058 23,168 20,186
Total Revenues 9,430 24,659 15,780 38,940 26,058 23,168 20,186
Contractual Services (25)(42) - - - - -
Construction and Engineering 98,000 200,000 - - -400,000 -
Interfund Labor Transfers - -3,902 -33,451 59,588 40,600
Total Expenditures 97,975 199,958 3,902 -33,451 459,588 40,600
Net Operating Income (Loss) (88,545) (175,299) 11,878 38,940 (7,392) (436,420) (20,414)
Increase (Decrease) in Fund Bal.(88,545) (175,299) 11,878 38,940 (7,392) (436,420) (20,414)
Percentage of Change -4%-8%1%2%0%-22%-1%
FUND BALANCE E.O.P.$2,120,801 $1,945,502 $1,953,505 $1,984,442 $1,977,049 $1,540,629 $1,520,215
128
METROPOLITAN ST. LOUIS SEWER DISTRICT
CHANGES IN FUND BALANCE
5564 - Coldwater Creek OMCI Fund
FY17 FY18 FY19 FY19 FY20 FY21 FY22
Actual Actual Budget Forecast Budget Budget Budget
FUND BALANCE B.O.P.$4,367,202 $278,161 $0 $120,842 $199,583 $95,861 $112,238
Taxes (27,144) (17,516) -5,426 - - -
Interest on Investments 23,918 21,371 -15,795 26,575 17,517 17,437
Total Revenues (3,227)3,855 -21,221 26,575 17,517 17,437
Contractual Services 683 322 - - - - -
Construction and Engineering 3,944,072 42,486 -(92,493) - - -
Interfund Labor Transfers 141,059 118,367 -34,973 130,296 1,140 -
Total Expenditures 4,085,814 161,175 -(57,520) 130,296 1,140 -
Net Operating Income (Loss) (4,089,041) (157,319) -78,741 (103,721) 16,377 17,437
Increase (Decrease) in Fund Bal.(4,089,041) (157,319) -78,741 (103,721) 16,377 17,437
Percentage of Change -94%-57%0%65%-52%17%16%
FUND BALANCE E.O.P.$278,161 $120,842 $0 $199,583 $95,861 $112,238 $129,675
129
METROPOLITAN ST. LOUIS SEWER DISTRICT
CHANGES IN FUND BALANCE
5565 - Creve Coeur Frontenac OMCI Fund
FY17 FY18 FY19 FY19 FY20 FY21 FY22
Actual Actual Budget Forecast Budget Budget Budget
FUND BALANCE B.O.P.$1,475,805 $551,664 $138,680 $145,391 $146,228 $102,406 $98,053
Taxes (628)(500) -0 - - -
Interest on Investments 7,369 10,537 3,066 8,307 7,533 6,196 6,265
Total Revenues 6,741 10,037 3,066 8,307 7,533 6,196 6,265
Contractual Services (8)(7) - - - - -
Construction and Engineering 915,000 370,000 - - - - -
Interfund Labor Transfers 15,890 46,317 36,434 7,470 51,355 10,549 -
Total Expenditures 930,882 416,310 36,434 7,470 51,355 10,549 -
Net Operating Income (Loss) (924,141) (406,273) (33,368)837 (43,822) (4,353)6,265
Increase (Decrease) in Fund Bal.(924,141) (406,273) (33,368)837 (43,822) (4,353)6,265
Percentage of Change -63%-74%-24%1%-30%-4%6%
FUND BALANCE E.O.P.$551,664 $145,391 $105,312 $146,228 $102,406 $98,053 $104,318
130
METROPOLITAN ST. LOUIS SEWER DISTRICT
CHANGES IN FUND BALANCE
5566 - Deer Creek OMCI Fund
FY17 FY18 FY19 FY19 FY20 FY21 FY22
Actual Actual Budget Forecast Budget Budget Budget
FUND BALANCE B.O.P.$10,603,725 $6,650,801 $5,234,019 $5,619,427 $5,066,392 $2,006,506 $1,831,559
Taxes (11,628) (20,316) -4,472 - - -
Interest on Investments 56,998 107,789 39,145 124,499 73,117 48,767 44,210
Total Revenues 45,371 87,473 39,145 128,971 73,117 48,767 44,210
Contractual Services (135)(172) - - - - -
Construction and Engineering 3,708,010 999,482 3,326,000 634,957 2,644,000 - -
Interfund Labor Transfers 290,419 119,537 576,724 47,048 489,004 223,715 136,764
Total Expenditures 3,998,294 1,118,847 3,902,724 682,006 3,133,004 223,715 136,764
Net Operating Income (Loss) (3,952,924) (1,031,374) (3,863,579) (553,035) (3,059,887) (174,947) (92,554)
Increase (Decrease) in Fund Bal.(3,952,924) (1,031,374) (3,863,579) (553,035) (3,059,887) (174,947) (92,554)
Percentage of Change -37%-16%-74%-10%-60%-9%-5%
FUND BALANCE E.O.P.$6,650,801 $5,619,427 $1,370,440 $5,066,392 $2,006,506 $1,831,559 $1,739,005
131
METROPOLITAN ST. LOUIS SEWER DISTRICT
CHANGES IN FUND BALANCE
5569 - Fountain Creek OMCI Fund
FY17 FY18 FY19 FY19 FY20 FY21 FY22
Actual Actual Budget Forecast Budget Budget Budget
FUND BALANCE B.O.P.$63,109 $68,459 $0 $0 $0 $0 $0
Taxes 7 (605) - - - - -
Interest on Investments 675 1,031 - - - - -
Total Revenues 682 425 - - - - -
Contractual Services 0 (2) - - - - -
Construction and Engineering (4,668) (46,000) - - - - -
Total Expenditures (4,668) (46,002) - - - - -
Net Operating Income (Loss) 5,350 46,427 - - - - -
Interfund Transfers -(114,887) - - - - -
Increase (Decrease) in Fund Bal.5,350 (68,459) - - - - -
Percentage of Change 8%-100%0%0%0%0%0%
FUND BALANCE E.O.P.$68,459 $0 $0 $0 $0 $0 $0
132
METROPOLITAN ST. LOUIS SEWER DISTRICT
CHANGES IN FUND BALANCE
5571 - Gravois Creek OMCI Fund
FY17 FY18 FY19 FY19 FY20 FY21 FY22
Actual Actual Budget Forecast Budget Budget Budget
FUND BALANCE B.O.P.$2,525,034 $1,437,279 $1,046,034 $1,329,160 $860,583 $750,294 $723,964
Taxes (16,621) (12,514) -2,373 - - -
Interest on Investments 21,091 32,630 11,292 34,272 16,315 23,279 23,023
Total Revenues 4,470 20,115 11,292 36,644 16,315 23,279 23,023
Contractual Services 57 (29) - - - - -
Construction and Engineering 954,490 47,260 530,000 457,477 - - -
Interfund Labor Transfers 137,678 81,004 227,325 47,745 126,604 49,609 17,932
Total Expenditures 1,092,225 128,235 757,325 505,221 126,604 49,609 17,932
Net Operating Income (Loss) (1,087,755) (108,119) (746,033) (468,577) (110,289) (26,330)5,091
Increase (Decrease) in Fund Bal.(1,087,755) (108,119) (746,033) (468,577) (110,289) (26,330)5,091
Percentage of Change -43%-8%-71%-35%-13%-4%1%
FUND BALANCE E.O.P.$1,437,279 $1,329,160 $300,001 $860,583 $750,294 $723,964 $729,055
133
METROPOLITAN ST. LOUIS SEWER DISTRICT
CHANGES IN FUND BALANCE
5574 - Loretta Joplin OMCI Fund
FY17 FY18 FY19 FY19 FY20 FY21 FY22
Actual Actual Budget Forecast Budget Budget Budget
FUND BALANCE B.O.P.$419,717 $422,247 $427,069 $417,968 $280,372 $271,388 $267,539
Taxes 451 110 -269 - - -
Interest on Investments 2,104 5,198 3,411 7,135 4,515 4,419 4,387
Total Revenues 2,555 5,308 3,411 7,404 4,515 4,419 4,387
Contractual Services 25 12 - - - - -
Construction and Engineering - - -145,000 - - -
Interfund Labor Transfers -9,575 - -13,498 8,268 4,906
Total Expenditures 25 9,587 -145,000 13,498 8,268 4,906
Net Operating Income (Loss) 2,530 (4,279)3,411 (137,596) (8,984) (3,849)(519)
Increase (Decrease) in Fund Bal.2,530 (4,279)3,411 (137,596) (8,984) (3,849)(519)
Percentage of Change 1%-1%1%-33%-3%-1%0%
FUND BALANCE E.O.P.$422,247 $417,968 $430,480 $280,372 $271,388 $267,539 $267,020
134
METROPOLITAN ST. LOUIS SEWER DISTRICT
CHANGES IN FUND BALANCE
5576 - Maline Creek OMCI Fund
FY17 FY18 FY19 FY19 FY20 FY21 FY22
Actual Actual Budget Forecast Budget Budget Budget
FUND BALANCE B.O.P.$2,213,625 $791,060 $239,912 $221,138 $172,721 $112,559 $108,533
Taxes 32,588 2,294 -8,853 - - -
Interest on Investments 12,330 21,469 4,866 12,996 12,324 9,802 10,084
Total Revenues 44,918 23,762 4,866 21,849 12,324 9,802 10,084
Contractual Services 833 407 - - - - -
Construction and Engineering 1,366,650 468,971 - - - - -
Interfund Labor Transfers 100,000 124,306 100,901 70,265 72,487 13,828 -
Total Expenditures 1,467,483 593,684 100,901 70,265 72,487 13,828 -
Net Operating Income (Loss) (1,422,565) (569,922) (96,034) (48,417) (60,162) (4,026) 10,084
Increase (Decrease) in Fund Bal.(1,422,565) (569,922) (96,034) (48,417) (60,162) (4,026) 10,084
Percentage of Change -64%-72%-40%-22%-35%-4%9%
FUND BALANCE E.O.P.$791,060 $221,138 $143,878 $172,721 $112,559 $108,533 $118,617
135
METROPOLITAN ST. LOUIS SEWER DISTRICT
CHANGES IN FUND BALANCE
5579 - North Affton OMCI Fund
FY17 FY18 FY19 FY19 FY20 FY21 FY22
Actual Actual Budget Forecast Budget Budget Budget
FUND BALANCE B.O.P.$53,601 $54,140 $0 $0 $0 $0 $0
Taxes 186 12 - - - - -
Interest on Investments 380 533 - - - - -
Total Revenues 566 545 - - - - -
Contractual Services 28 10 - - - - -
Total Expenditures 28 10 - - - - -
Net Operating Income (Loss) 538 534 - - - - -
Interfund Transfers -(54,674) - - - - -
Increase (Decrease) in Fund Bal.538 (54,140) - - - - -
Percentage of Change 1%-100%0%0%0%0%0%
FUND BALANCE E.O.P.$54,140 $0 $0 $0 $0 $0 $0
136
METROPOLITAN ST. LOUIS SEWER DISTRICT
CHANGES IN FUND BALANCE
5580 - North Kinloch OMCI Fund
FY17 FY18 FY19 FY19 FY20 FY21 FY22
Actual Actual Budget Forecast Budget Budget Budget
FUND BALANCE B.O.P.$20,296 $20,398 $0 $0 $0 $0 $0
Interest on Investments 102 182 - - - - -
Total Revenues 102 182 - - - - -
Total Expenditures - - - - - - -
Net Operating Income (Loss) 102 182 - - - - -
Interfund Transfers -(20,581) - - - - -
Increase (Decrease) in Fund Bal.102 (20,398) - - - - -
Percentage of Change 1%-100%0%0%0%0%0%
FUND BALANCE E.O.P.$20,398 $0 $0 $0 $0 $0 $0
137
METROPOLITAN ST. LOUIS SEWER DISTRICT
CHANGES IN FUND BALANCE
5583 - Sugar Creek OMCI Fund
FY17 FY18 FY19 FY19 FY20 FY21 FY22
Actual Actual Budget Forecast Budget Budget Budget
FUND BALANCE B.O.P.$1,461,236 $1,439,350 $848,888 $855,874 $284,251 $206,081 $165,234
Taxes (4,473) (2,364) -216 - - -
Interest on Investments 7,555 17,921 5,224 15,963 10,577 8,192 7,103
Total Revenues 3,082 15,557 5,224 16,179 10,577 8,192 7,103
Contractual Services (32)(21) - - - - -
Construction and Engineering -560,000 550,000 580,000 - - -
Interfund Labor Transfers 25,000 39,056 85,511 7,802 88,747 49,039 19,623
Total Expenditures 24,968 599,034 635,511 587,802 88,747 49,039 19,623
Net Operating Income (Loss) (21,886) (583,477) (630,287) (571,623) (78,169) (40,847) (12,520)
Increase (Decrease) in Fund Bal.(21,886) (583,477) (630,287) (571,623) (78,169) (40,847) (12,520)
Percentage of Change -1%-41%-74%-67%-27%-20%-8%
FUND BALANCE E.O.P.$1,439,350 $855,874 $218,601 $284,251 $206,081 $165,234 $152,713
138
METROPOLITAN ST. LOUIS SEWER DISTRICT
CHANGES IN FUND BALANCE
5584 - University City OMCI Fund
FY17 FY18 FY19 FY19 FY20 FY21 FY22
Actual Actual Budget Forecast Budget Budget Budget
FUND BALANCE B.O.P.$5,442,660 $2,283,821 $2,213,079 $2,225,092 $1,830,319 $122,579 $0
Taxes (7,350) (8,922) -6,072 - - -
Interest on Investments 28,884 63,529 20,049 64,448 26,521 1,773 -
Total Revenues 21,534 54,607 20,049 70,520 26,521 1,773 -
Contractual Services 373 147 - - - - -
Construction and Engineering 3,080,000 -927,000 335,000 1,430,000 - -
Interfund Labor Transfers 100,000 113,189 220,755 130,292 304,262 124,352 -
Total Expenditures 3,180,373 113,336 1,147,755 465,292 1,734,262 124,352 -
Net Operating Income (Loss) (3,158,839) (58,730) (1,127,706) (394,773) (1,707,740) (122,579) -
Increase (Decrease) in Fund Bal.(3,158,839) (58,730) (1,127,706) (394,773) (1,707,740) (122,579) -
Percentage of Change -58%-3%-51%-18%-93%-100%0%
FUND BALANCE E.O.P.$2,283,821 $2,225,092 $1,085,373 $1,830,319 $122,579 $0 $0
139
METROPOLITAN ST. LOUIS SEWER DISTRICT
CHANGES IN FUND BALANCE
5587 - Watkins Creek OMCI Fund
FY17 FY18 FY19 FY19 FY20 FY21 FY22
Actual Actual Budget Forecast Budget Budget Budget
FUND BALANCE B.O.P.$480,797 $453,701 $459,468 $461,461 $475,393 $483,068 $59,035
Taxes (1,480) (1,621) -3,127 - - -
Interest on Investments 4,004 9,459 5,614 11,980 8,590 4,874 391
Total Revenues 2,524 7,838 5,614 15,106 8,590 4,874 391
Contractual Services 120 78 - - - - -
Construction and Engineering 29,500 - - - -385,000 -
Interfund Labor Transfers - -1,175 1,175 915 43,907 39,077
Total Expenditures 29,620 78 1,175 1,175 915 428,907 39,077
Net Operating Income (Loss) (27,096)7,760 4,439 13,932 7,675 (424,033) (38,687)
Increase (Decrease) in Fund Bal.(27,096)7,760 4,439 13,932 7,675 (424,033) (38,687)
Percentage of Change -6%2%1%3%2%-88%-66%
FUND BALANCE E.O.P.$453,701 $461,461 $463,907 $475,393 $483,068 $59,035 $20,348
140
METROPOLITAN ST. LOUIS SEWER DISTRICT
CHANGES IN FUND BALANCE
5589 - Wellston OMCI Fund
FY17 FY18 FY19 FY19 FY20 FY21 FY22
Actual Actual Budget Forecast Budget Budget Budget
FUND BALANCE B.O.P.$205,092 $204,576 $206,707 $204,897 $209,074 $211,461 $213,876
Taxes (1,468)(366) -507 - - -
Interest on Investments 983 2,449 1,592 3,670 2,388 2,415 2,244
Total Revenues (485)2,083 1,592 4,177 2,388 2,415 2,244
Contractual Services 30 26 - - - - -
Interfund Labor Transfers -1,737 - - - - -
Total Expenditures 30 1,762 - - - - -
Net Operating Income (Loss) (515)321 1,592 4,177 2,388 2,415 2,244
Increase (Decrease) in Fund Bal.(515)321 1,592 4,177 2,388 2,415 2,244
Percentage of Change 0%0%1%2%1%1%1%
FUND BALANCE E.O.P.$204,576 $204,897 $208,299 $209,074 $211,461 $213,876 $216,120
141
METROPOLITAN ST. LOUIS SEWER DISTRICT
CHANGES IN FUND BALANCE
5590 - Mo River Bonfil Subd #448 OMCI Fund
FY17 FY18 FY19 FY19 FY20 FY21 FY22
Actual Actual Budget Forecast Budget Budget Budget
FUND BALANCE B.O.P.$602,016 $625,248 $635,329 $651,033 $673,796 $691,864 $710,417
Taxes 14,332 7,703 -(1) - - -
Interest on Investments 8,875 20,204 13,513 23,392 18,068 18,553 19,050
Total Revenues 23,206 27,907 13,513 23,391 18,068 18,553 19,050
Contractual Services (26)(28) -0 - - -
Interfund Labor Transfers -2,150 3,751 628 - - -
Total Expenditures (26)2,122 3,751 628 - - -
Net Operating Income (Loss) 23,233 25,785 9,763 22,762 18,068 18,553 19,050
Increase (Decrease) in Fund Bal.23,233 25,785 9,763 22,762 18,068 18,553 19,050
Percentage of Change 4%4%2%3%3%3%3%
FUND BALANCE E.O.P.$625,248 $651,033 $645,092 $673,796 $691,864 $710,417 $729,467
142
METROPOLITAN ST. LOUIS SEWER DISTRICT
CHANGES IN FUND BALANCE
5591 - Meramec River Basin Subd #449 OMCI Fund
FY17 FY18 FY19 FY19 FY20 FY21 FY22
Actual Actual Budget Forecast Budget Budget Budget
FUND BALANCE B.O.P.$2,191,235 $2,218,963 $0 $39,189 $52,578 $87,946 $123,314
Taxes 14,223 (5,138) -(3) - - -
Interest on Investments 11,832 26,902 -15,138 35,368 35,368 21,297
Connection and Other Fees 1,550 - - - - - -
Total Revenues 27,606 21,764 -15,135 35,368 35,368 21,297
Contractual Services (123)(58) -0 - - -
Construction and Engineering -2,145,000 -(15,424) - - -
Interfund Labor Transfers -56,596 -17,170 - - -
Total Expenditures (123) 2,201,538 -1,746 - - -
Net Operating Income (Loss) 27,728 (2,179,774) -13,389 35,368 35,368 21,297
Increase (Decrease) in Fund Bal.27,728 (2,179,774) -13,389 35,368 35,368 21,297
Percentage of Change 1%-98%0%34%67%40%17%
FUND BALANCE E.O.P.$2,218,963 $39,189 $0 $52,578 $87,946 $123,314 $144,611
143
METROPOLITAN ST. LOUIS SEWER DISTRICT
CHANGES IN FUND BALANCE
5592 - Shrewsbury Br Of River Des Per OMCI Fund
FY17 FY18 FY19 FY19 FY20 FY21 FY22
Actual Actual Budget Forecast Budget Budget Budget
FUND BALANCE B.O.P.$217,169 $218,170 $0 $0 $0 $0 $0
Taxes (86)(39) - - - - -
Interest on Investments 1,091 1,625 - - - - -
Total Revenues 1,005 1,585 - - - - -
Contractual Services 4 1 - - - - -
Total Expenditures 4 1 - - - - -
Net Operating Income (Loss) 1,001 1,584 - - - - -
Interfund Transfers -(219,754) - - - - -
Increase (Decrease) in Fund Bal.1,001 (218,170) - - - - -
Percentage of Change 0%-100%0%0%0%0%0%
FUND BALANCE E.O.P.$218,170 $0 $0 $0 $0 $0 $0
144
METROPOLITAN ST. LOUIS SEWER DISTRICT
CHANGES IN FUND BALANCE
5593 - Sem Br Of River Des Peres OMCI Fund
FY17 FY18 FY19 FY19 FY20 FY21 FY22
Actual Actual Budget Forecast Budget Budget Budget
FUND BALANCE B.O.P.$729,634 $754,702 $75,644 $69,251 $64,402 $22,284 $2,442
Taxes (6,855) (1,133) -209 - - -
Interest on Investments 4,660 9,447 1,239 5,336 4,427 1,542 600
Total Revenues (2,195)8,313 1,239 5,545 4,427 1,542 600
Contractual Services 42 24 - - - - -
Construction and Engineering (28,431) 750,000 - - - - -
Interfund Labor Transfers 1,126 9,562 64,486 10,395 46,545 21,383 3,042
Total Expenditures (27,263) 759,586 64,486 10,395 46,545 21,383 3,042
Net Operating Income (Loss) 25,068 (751,272) (63,248) (4,850) (42,118) (19,842) (2,442)
Interfund Transfers -65,822 - - - - -
Increase (Decrease) in Fund Bal.25,068 (685,450) (63,248) (4,850) (42,118) (19,842) (2,442)
Percentage of Change 3%-91%-84%-7%-65%-89%-100%
FUND BALANCE E.O.P.$754,702 $69,251 $12,396 $64,402 $22,284 $2,442 $0
145
METROPOLITAN ST. LOUIS SEWER DISTRICT
CHANGES IN FUND BALANCE
5594 - Black Creek Subd #455 OMCI Fund
FY17 FY18 FY19 FY19 FY20 FY21 FY22
Actual Actual Budget Forecast Budget Budget Budget
FUND BALANCE B.O.P.$524,975 $536,119 $238,055 $397,393 $406,670 $405,074 $408,331
Taxes 6,222 (2,555) -1 - - -
Interest on Investments 4,890 7,771 4,236 9,276 7,341 7,362 8,346
Total Revenues 11,113 5,216 4,236 9,277 7,341 7,362 8,346
Contractual Services (31)(58) - - - - -
Construction and Engineering -144,000 - - - - -
Interfund Labor Transfers - -42,805 -8,937 4,106 -
Total Expenditures (31) 143,942 42,805 -8,937 4,106 -
Net Operating Income (Loss) 11,144 (138,726) (38,569)9,277 (1,596)3,257 8,346
Increase (Decrease) in Fund Bal.11,144 (138,726) (38,569)9,277 (1,596)3,257 8,346
Percentage of Change 2%-26%-16%2%0%1%2%
FUND BALANCE E.O.P.$536,119 $397,393 $199,486 $406,670 $405,074 $408,331 $416,677
146
CONSTRUCTION FUNDSThese funds were established to receive and disburse proceeds from revenue sources forconstruction of improvements to sewerage and drainage collection systems and treatmentfacilities.Capital improvement projects are continued from previous budget years due to difficulties ineasement acquisitions, permit process, design revisions or special requirements. Funding sourcesfor capital improvement projects is primarilyfrom User Charges, Revenue Bonds, Grants andInvestment Income.147
METROPOLITAN ST. LOUIS SEWER DISTRICT
CHANGES IN FUND BALANCE
6000 - Construction Funds
FY17 FY18 FY19 FY19 FY20 FY21 FY22
Actual Actual Budget Forecast Budget Budget Budget
FUND BALANCE B.O.P.$89,072,831 $190,439,223 $225,777,061 $242,671,658 $155,313,158 $48,555,999 $25,200,967
Revenue Bonds 263,178,054 237,824,776 190,000,000 72,806,602 139,418,893 164,138,720 163,102,299
Interest on Investments 2,572,519 6,572,823 3,894,300 7,201,686 2,311,579 277,094 446,470
Connection and Other Fees 613,580 646,855 -15,208 - - -
Miscellaneous (12,090) 171,337 - - - - -
Total Revenues 266,352,063 245,215,791 193,894,300 80,023,495 141,730,472 164,415,814 163,548,769
Construction and Engineering 225,759,619 242,753,732 337,753,000 278,666,265 350,110,000 338,616,000 317,250,000
Agency and Other Debt Expense 1,949,527 1,397,577 1,770,000 1,770,000 1,093,300 1,480,250 1,479,900
Interfund Labor Transfers 6,940,141 6,832,048 6,945,730 6,945,730 7,284,331 7,674,596 8,081,072
Total Expenditures 234,649,288 250,983,356 346,468,730 287,381,996 358,487,631 347,770,846 326,810,972
Net Operating Income (Loss) 31,702,775 (5,767,565) (152,574,430) (207,358,500) (216,757,159) (183,355,032) (163,262,203)
Interfund Transfers 69,663,618 58,000,000 120,000,000 120,000,000 110,000,000 160,000,000 142,000,000
Increase (Decrease) in Fund Bal. 101,366,393 52,232,435 (32,574,430) (87,358,500) (106,757,159) (23,355,032) (21,262,203)
Percentage of Change 114%27%-14%-36%-69%-48%-84%
FUND BALANCE E.O.P.$190,439,223 $242,671,658 $193,202,631 $155,313,158 $48,555,999 $25,200,967 $3,938,764
148
METROPOLITAN ST. LOUIS SEWER DISTRICT
CHANGES IN FUND BALANCE
6660 - Sanitary Replacement Fund
FY17 FY18 FY19 FY19 FY20 FY21 FY22
Actual Actual Budget Forecast Budget Budget Budget
FUND BALANCE B.O.P.$88,752,828 $190,439,223 $225,777,061 $242,671,658 $155,313,158 $48,555,999 $25,200,967
Revenue Bonds 263,178,054 237,824,776 190,000,000 72,806,602 139,418,893 164,138,720 163,102,299
Interest on Investments 2,572,519 6,572,823 3,894,300 7,201,686 2,311,579 277,094 446,470
Connection and Other Fees 613,580 646,855 -15,208 - - -
Miscellaneous (12,090) 171,337 - - - - -
Total Revenues 266,352,063 245,215,791 193,894,300 80,023,495 141,730,472 164,415,814 163,548,769
Construction and Engineering 225,759,619 242,753,732 337,753,000 278,666,265 350,110,000 338,616,000 317,250,000
Agency and Other Debt Expense 1,949,527 1,397,577 1,770,000 1,770,000 1,093,300 1,480,250 1,479,900
Interfund Labor Transfers 6,940,141 6,832,048 6,945,730 6,945,730 7,284,331 7,674,596 8,081,072
Total Expenditures 234,649,288 250,983,356 346,468,730 287,381,996 358,487,631 347,770,846 326,810,972
Net Operating Income (Loss) 31,702,775 (5,767,565) (152,574,430) (207,358,500) (216,757,159) (183,355,032) (163,262,203)
Interfund Transfers 69,983,620 58,000,000 120,000,000 120,000,000 110,000,000 160,000,000 142,000,000
Increase (Decrease) in Fund Bal. 101,686,395 52,232,435 (32,574,430) (87,358,500) (106,757,159) (23,355,032) (21,262,203)
Percentage of Change 115%27%-14%-36%-69%-48%-84%
FUND BALANCE E.O.P.$190,439,223 $242,671,658 $193,202,631 $155,313,158 $48,555,999 $25,200,967 $3,938,764
149
METROPOLITAN ST. LOUIS SEWER DISTRICT
CHANGES IN FUND BALANCE
6700 - Stormwater Replacement Fund
FY17 FY18 FY19 FY19 FY20 FY21 FY22
Actual Actual Budget Forecast Budget Budget Budget
FUND BALANCE B.O.P.$320,002 $0 $0 $0 $0 $0 $0
Total Revenues - - - - - - -
Construction and Engineering 0 - - - - - -
Total Expenditures - - - - - - -
Net Operating Income (Loss) - -0 -0 0 0
Interfund Transfers (320,002) - - - - - -
Increase (Decrease) in Fund Bal.(320,002) -0 -0 0 0
Percentage of Change -100%0%0%0%0%0%0%
FUND BALANCE E.O.P.$0 $0 $0 $0 $0 $0 $0
150
DEBTSERVICE FUNDSThese funds were established to account for and report principal and interestexpenditures and a portion of bond proceeds representing required reserve amounts.In 2004, 2008 and 2012 St. Louis voters authorized the sale of Wastewater RevenueBonds totaling $1,720 million to fund the District’s wastewater capital improvementprogram. InApril 2016 voters authorized an additional $900 million in revenue bonds.151
METROPOLITAN ST. LOUIS SEWER DISTRICT
CHANGES IN FUND BALANCE
2000 - Principal and Interest Funds
FY17 FY18 FY19 FY19 FY20 FY21 FY22
Actual Actual Budget Forecast Budget Budget Budget
FUND BALANCE B.O.P.$66,328,378 $67,374,581 $74,647,726 $68,449,815 $70,118,120 $70,496,325 $70,876,866
Revenue Bonds - 142,141,658 - - - - -
Interest on Investments (37,124) (98,848) 513,816 1,404,969 378,206 380,541 382,892
Miscellaneous -53,555 -163,280 - - -
Total Revenues (37,124) 142,096,364 513,816 1,568,249 378,206 380,541 382,892
Principal Payments 38,026,700 43,649,904 51,657,800 51,657,800 52,587,600 58,276,100 63,327,300
Interest Payments 48,687,211 55,376,471 66,390,158 66,390,107 62,985,519 67,009,501 72,975,531
Agency and Other Debt Expense 2,646,659 144,449,105 2,280,100 2,180,096 2,022,800 2,233,740 2,267,546
Total Expenditures 89,360,569 243,475,480 120,328,058 120,228,003 117,595,919 127,519,341 138,570,377
Net Operating Income (Loss) (89,397,693) (101,379,116) (119,814,242) (118,659,754) (117,217,713) (127,138,800) (138,187,485)
Interfund Transfers 90,443,896 102,454,350 120,328,058 120,328,058 117,595,919 127,519,341 138,570,377
Increase (Decrease) in Fund Bal.1,046,203 1,075,234 513,816 1,668,304 378,206 380,541 382,892
Percentage of Change 2%2%1%2%1%1%1%
FUND BALANCE E.O.P.$67,374,581 $68,449,815 $75,161,543 $70,118,120 $70,496,325 $70,876,866 $71,259,758
152
METROPOLITAN ST. LOUIS SEWER DISTRICT
CHANGES IN FUND BALANCE
2804 - Wastewater Principal and Interest Fund 2004A
FY17 FY18 FY19 FY19 FY20 FY21 FY22
Actual Actual Budget Forecast Budget Budget Budget
FUND BALANCE B.O.P.$13,688,946 $13,648,152 $14,056,152 $13,611,933 $13,854,235 $13,896,490 $13,938,874
Interest on Investments 4,982 14,547 56,020 106,695 42,255 42,384 42,513
Miscellaneous -43,292 -135,648 - - -
Total Revenues 4,982 57,839 56,020 242,343 42,255 42,384 42,513
Principal Payments 18,119,700 18,480,800 18,971,800 18,971,800 19,475,600 19,963,100 20,657,300
Interest Payments 4,544,069 4,209,718 3,821,200 3,821,249 3,453,500 3,100,700 2,727,100
Agency and Other Debt Expense 1,673,407 1,401,740 1,105,500 1,105,492 999,900 892,400 783,900
Total Expenditures 24,337,176 24,092,258 23,898,500 23,898,541 23,929,000 23,956,200 24,168,300
Net Operating Income (Loss) (24,332,194) (24,034,419) (23,842,480) (23,656,198) (23,886,745) (23,913,816) (24,125,787)
Interfund Transfers 24,291,400 23,998,200 23,898,500 23,898,500 23,929,000 23,956,200 24,168,300
Increase (Decrease) in Fund Bal.(40,794) (36,219) 56,020 242,302 42,255 42,384 42,513
Percentage of Change 0%0%0%2%0%0%0%
FUND BALANCE E.O.P.$13,648,152 $13,611,933 $14,112,172 $13,854,235 $13,896,490 $13,938,874 $13,981,387
153
METROPOLITAN ST. LOUIS SEWER DISTRICT
CHANGES IN FUND BALANCE
2812 - Wastewater Principal and Interest Fund 2010B
FY17 FY18 FY19 FY19 FY20 FY21 FY22
Actual Actual Budget Forecast Budget Budget Budget
FUND BALANCE B.O.P.$3,133,524 $3,137,963 $3,156,265 $3,124,426 $3,194,346 $3,215,172 $3,236,133
Interest on Investments 6,117 (13,602) 33,253 69,927 20,826 20,962 21,098
Total Revenues 6,117 (13,602) 33,253 69,927 20,826 20,962 21,098
Interest Payments 3,354,778 3,353,036 3,353,900 3,353,907 3,353,900 3,353,900 3,353,900
Agency and Other Debt Expense 800 800 - - - - -
Total Expenditures 3,355,578 3,353,836 3,353,900 3,353,907 3,353,900 3,353,900 3,353,900
Net Operating Income (Loss) (3,349,461) (3,367,437) (3,320,647) (3,283,980) (3,333,074) (3,332,938) (3,332,802)
Interfund Transfers 3,353,900 3,353,900 3,353,900 3,353,900 3,353,900 3,353,900 3,353,900
Increase (Decrease) in Fund Bal.4,439 (13,537) 33,253 69,920 20,826 20,962 21,098
Percentage of Change 0%0%1%2%1%1%1%
FUND BALANCE E.O.P.$3,137,963 $3,124,426 $3,189,518 $3,194,346 $3,215,172 $3,236,133 $3,257,232
154
METROPOLITAN ST. LOUIS SEWER DISTRICT
CHANGES IN FUND BALANCE
2816 - Wastewater Principal and Interest Fund 2011B
FY17 FY18 FY19 FY19 FY20 FY21 FY22
Actual Actual Budget Forecast Budget Budget Budget
FUND BALANCE B.O.P.$3,155,585 $3,145,143 $3,650,709 $3,164,858 $3,244,868 $3,261,910 $3,279,041
Interest on Investments (19,642) (8,660) 21,215 80,009 17,042 17,132 17,222
Total Revenues (19,642) (8,660) 21,215 80,009 17,042 17,132 17,222
Principal Payments 1,915,000 2,010,000 2,110,000 2,110,000 2,220,000 2,330,000 -
Interest Payments 1,943,300 1,368,425 788,800 788,800 683,300 572,300 455,800
Agency and Other Debt Expense 800 800 - - - - -
Total Expenditures 3,859,100 3,379,225 2,898,800 2,898,800 2,903,300 2,902,300 455,800
Net Operating Income (Loss) (3,878,742) (3,387,885) (2,877,585) (2,818,791) (2,886,258) (2,885,168) (438,578)
Interfund Transfers 3,868,300 3,407,600 2,898,800 2,898,800 2,903,300 2,902,300 455,800
Increase (Decrease) in Fund Bal.(10,442) 19,715 21,215 80,009 17,042 17,132 17,222
Percentage of Change 0%1%1%3%1%1%1%
FUND BALANCE E.O.P.$3,145,143 $3,164,858 $3,671,924 $3,244,868 $3,261,910 $3,279,041 $3,296,263
155
METROPOLITAN ST. LOUIS SEWER DISTRICT
CHANGES IN FUND BALANCE
2817 - Wastewater Principal and Interest Fund 2012A
FY17 FY18 FY19 FY19 FY20 FY21 FY22
Actual Actual Budget Forecast Budget Budget Budget
FUND BALANCE B.O.P.$12,746,612 $12,720,658 $14,028,310 $12,647,930 $12,944,653 $13,020,363 $13,096,517
Interest on Investments (25,728) (42,916) 80,994 296,724 75,710 76,153 76,598
Total Revenues (25,728) (42,916) 80,994 296,724 75,710 76,153 76,598
Principal Payments 5,300,000 5,300,000 5,300,000 5,300,000 5,300,000 5,300,000 5,300,000
Interest Payments 10,354,225 8,868,713 7,489,200 7,489,200 7,277,200 6,999,000 6,787,000
Agency and Other Debt Expense 200 300 - - - - -
Total Expenditures 15,654,425 14,169,013 12,789,200 12,789,200 12,577,200 12,299,000 12,087,000
Net Operating Income (Loss) (15,680,153) (14,211,929) (12,708,206) (12,492,476) (12,501,490) (12,222,847) (12,010,402)
Interfund Transfers 15,654,200 14,139,200 12,789,200 12,789,200 12,577,200 12,299,000 12,087,000
Increase (Decrease) in Fund Bal.(25,953) (72,729) 80,994 296,724 75,710 76,153 76,598
Percentage of Change 0%-1%1%2%1%1%1%
FUND BALANCE E.O.P.$12,720,658 $12,647,930 $14,109,304 $12,944,653 $13,020,363 $13,096,517 $13,173,115
156
METROPOLITAN ST. LOUIS SEWER DISTRICT
CHANGES IN FUND BALANCE
2818 - Wastewater Prinicipal and Interest Fund 2012B
FY17 FY18 FY19 FY19 FY20 FY21 FY22
Actual Actual Budget Forecast Budget Budget Budget
FUND BALANCE B.O.P.$20,864,240 $20,857,405 $20,944,139 $20,693,051 $21,170,759 $21,271,941 $21,373,606
Interest on Investments (6,573) (164,367) 157,415 477,707 101,182 101,665 102,151
Total Revenues (6,573) (164,367) 157,415 477,707 101,182 101,665 102,151
Principal Payments 2,570,000 2,775,000 3,095,000 3,095,000 3,390,000 3,725,000 4,050,000
Interest Payments 6,620,713 6,572,088 6,506,400 6,506,400 6,382,600 6,213,100 6,064,100
Agency and Other Debt Expense 250 - - - - - -
Total Expenditures 9,190,963 9,347,088 9,601,400 9,601,400 9,772,600 9,938,100 10,114,100
Net Operating Income (Loss) (9,197,535) (9,511,454) (9,443,985) (9,123,693) (9,671,418) (9,836,435) (10,011,949)
Interfund Transfers 9,190,700 9,347,100 9,601,400 9,601,400 9,772,600 9,938,100 10,114,100
Increase (Decrease) in Fund Bal.(6,835) (164,354) 157,415 477,707 101,182 101,665 102,151
Percentage of Change 0%-1%1%2%0%0%0%
FUND BALANCE E.O.P.$20,857,405 $20,693,051 $21,101,554 $21,170,759 $21,271,941 $21,373,606 $21,475,757
157
METROPOLITAN ST. LOUIS SEWER DISTRICT
CHANGES IN FUND BALANCE
2819 - Wastewater Principal and Interest Fund 2013B
FY17 FY18 FY19 FY19 FY20 FY21 FY22
Actual Actual Budget Forecast Budget Budget Budget
FUND BALANCE B.O.P.$9,813,934 $9,775,267 $9,581,233 $8,859,939 $9,062,408 $9,120,342 $9,178,645
Revenue Bonds - (934,325) - - - - -
Interest on Investments (38,442)9,848 74,458 202,494 57,933 58,304 58,676
Total Revenues (38,442) (924,477) 74,458 202,494 57,933 58,304 58,676
Principal Payments 3,000,000 3,000,000 3,000,000 3,000,000 3,250,000 3,390,000 3,520,000
Interest Payments 7,092,175 6,320,050 5,555,400 5,555,425 5,435,400 5,295,400 5,163,900
Agency and Other Debt Expense 250 500 - - - - -
Total Expenditures 10,092,425 9,320,550 8,555,400 8,555,425 8,685,400 8,685,400 8,683,900
Net Operating Income (Loss) (10,130,867) (10,245,027) (8,480,942) (8,352,931) (8,627,467) (8,627,096) (8,625,224)
Interfund Transfers 10,092,200 9,329,700 8,555,400 8,555,400 8,685,400 8,685,400 8,683,900
Increase (Decrease) in Fund Bal.(38,667) (915,327) 74,458 202,469 57,933 58,304 58,676
Percentage of Change 0%-9%1%2%1%1%1%
FUND BALANCE E.O.P.$9,775,267 $8,859,939 $9,655,691 $9,062,408 $9,120,342 $9,178,645 $9,237,322
158
METROPOLITAN ST. LOUIS SEWER DISTRICT
CHANGES IN FUND BALANCE
2820 - Wastewater Principal and Interest Fund 2013A
FY17 FY18 FY19 FY19 FY20 FY21 FY22
Actual Actual Budget Forecast Budget Budget Budget
FUND BALANCE B.O.P.$1,711,073 $1,711,974 $1,956,725 $1,626,284 $1,648,066 $1,662,833 $1,677,732
Interest on Investments 1,691 5,750 15,462 14,701 14,766 14,899 15,032
Miscellaneous -3,059 -7,118 - - -
Total Revenues 1,691 8,808 15,462 21,818 14,766 14,899 15,032
Principal Payments 2,134,000 2,190,000 2,247,000 2,247,000 2,305,000 2,365,000 2,427,000
Interest Payments 765,273 732,251 698,100 698,089 663,000 627,100 590,200
Agency and Other Debt Expense 508,717 369,848 232,700 232,747 220,600 208,200 195,400
Total Expenditures 3,407,990 3,292,099 3,177,800 3,177,836 3,188,600 3,200,300 3,212,600
Net Operating Income (Loss) (3,406,299) (3,283,290) (3,162,338) (3,156,018) (3,173,834) (3,185,401) (3,197,568)
Interfund Transfers 3,407,200 3,197,600 3,177,800 3,177,800 3,188,600 3,200,300 3,212,600
Increase (Decrease) in Fund Bal.901 (85,690) 15,462 21,783 14,766 14,899 15,032
Percentage of Change 0%-5%1%1%1%1%1%
FUND BALANCE E.O.P.$1,711,974 $1,626,284 $1,972,187 $1,648,066 $1,662,833 $1,677,732 $1,692,764
159
METROPOLITAN ST. LOUIS SEWER DISTRICT
CHANGES IN FUND BALANCE
2821 - Wastewater Principal and Interest Fund 2015A
FY17 FY18 FY19 FY19 FY20 FY21 FY22
Actual Actual Budget Forecast Budget Budget Budget
FUND BALANCE B.O.P.$1,211,530 $2,231,135 $2,690,267 $2,330,251 $2,361,642 $2,383,031 $2,404,613
Interest on Investments 931 7,377 21,967 21,293 21,389 21,582 21,777
Miscellaneous -4,311 -10,100 - - -
Total Revenues 931 11,687 21,967 31,392 21,389 21,582 21,777
Principal Payments 2,488,000 3,266,000 3,344,000 3,344,000 3,424,000 3,505,000 3,589,000
Interest Payments 483,991 784,055 834,700 834,663 793,600 751,600 708,600
Agency and Other Debt Expense 461,335 524,917 353,700 353,738 335,700 317,200 298,300
Total Expenditures 3,433,326 4,574,972 4,532,400 4,532,401 4,553,300 4,573,800 4,595,900
Net Operating Income (Loss) (3,432,395) (4,563,285) (4,510,433) (4,501,008) (4,531,911) (4,552,218) (4,574,123)
Interfund Transfers 4,452,000 4,662,400 4,532,400 4,532,400 4,553,300 4,573,800 4,595,900
Increase (Decrease) in Fund Bal.1,019,605 99,115 21,967 31,392 21,389 21,582 21,777
Percentage of Change 84%4%1%1%1%1%1%
FUND BALANCE E.O.P.$2,231,135 $2,330,251 $2,712,234 $2,361,642 $2,383,031 $2,404,613 $2,426,391
160
METROPOLITAN ST. LOUIS SEWER DISTRICT
CHANGES IN FUND BALANCE
2822 - Wastewater Principal and Interest Fund 2015B
FY17 FY18 FY19 FY19 FY20 FY21 FY22
Actual Actual Budget Forecast Budget Budget Budget
FUND BALANCE B.O.P.$2,934 $15,979 $682,124 $42,264 $66,985 $67,632 $68,365
Interest on Investments 13,895 27,885 5,570 24,671 647 733 820
Total Revenues 13,895 27,885 5,570 24,671 647 733 820
Principal Payments 2,500,000 2,575,000 2,675,000 2,675,000 2,785,000 2,920,000 3,070,000
Interest Payments 11,038,850 10,314,600 9,562,400 9,562,350 9,455,400 9,316,100 9,170,100
Agency and Other Debt Expense 900 900 - - - - -
Total Expenditures 13,539,750 12,890,500 12,237,400 12,237,350 12,240,400 12,236,100 12,240,100
Net Operating Income (Loss) (13,525,855) (12,862,615) (12,231,830) (12,212,679) (12,239,753) (12,235,367) (12,239,280)
Interfund Transfers 13,538,900 12,888,900 12,237,400 12,237,400 12,240,400 12,236,100 12,240,100
Increase (Decrease) in Fund Bal.13,045 26,285 5,570 24,721 647 733 820
Percentage of Change 445%164%1%58%1%1%1%
FUND BALANCE E.O.P.$15,979 $42,264 $687,694 $66,985 $67,632 $68,365 $69,185
161
METROPOLITAN ST. LOUIS SEWER DISTRICT
CHANGES IN FUND BALANCE
2823 - Wastewater Principal and Interest Fund 2016A
FY17 FY18 FY19 FY19 FY20 FY21 FY22
Actual Actual Budget Forecast Budget Budget Budget
FUND BALANCE B.O.P.$0 $35,500 $381,561 $483,077 $491,325 $496,383 $501,493
Interest on Investments 15,404 1,456 4,641 6,112 5,058 5,110 5,163
Miscellaneous -875 -2,099 - - -
Total Revenues 15,404 2,331 4,641 8,211 5,058 5,110 5,163
Principal Payments -415,000 843,000 843,000 861,000 880,000 899,000
Interest Payments -2,104 232,500 232,506 222,300 211,900 201,300
Agency and Other Debt Expense -2,551 100,500 100,456 95,900 91,300 86,500
Total Expenditures -419,655 1,176,000 1,175,962 1,179,200 1,183,200 1,186,800
Net Operating Income (Loss) 15,404 (417,324) (1,171,359) (1,167,751) (1,174,142) (1,178,090) (1,181,637)
Interfund Transfers 20,096 864,900 1,176,000 1,176,000 1,179,200 1,183,200 1,186,800
Increase (Decrease) in Fund Bal.35,500 447,576 4,641 8,249 5,058 5,110 5,163
Percentage of Change 0%1,261%1%2%1%1%1%
FUND BALANCE E.O.P.$35,500 $483,077 $386,202 $491,325 $496,383 $501,493 $506,656
162
METROPOLITAN ST. LOUIS SEWER DISTRICT
CHANGES IN FUND BALANCE
2824 - Wastewater Principal and Interest Fund 2016B
FY17 FY18 FY19 FY19 FY20 FY21 FY22
Actual Actual Budget Forecast Budget Budget Budget
FUND BALANCE B.O.P.$0 $87,229 $1,118,504 $1,800,431 $1,829,231 $1,848,060 $1,867,082
Interest on Investments 12,229 4,513 13,606 20,458 18,829 19,023 19,218
Miscellaneous -2,018 -8,315 - - -
Total Revenues 12,229 6,531 13,606 28,773 18,829 19,023 19,218
Principal Payments - -3,147,000 3,147,000 3,217,000 3,286,000 3,358,000
Interest Payments -93,757 896,600 896,610 858,600 819,800 780,200
Agency and Other Debt Expense -3,472 387,700 387,663 370,700 353,400 335,700
Total Expenditures -97,229 4,431,300 4,431,273 4,446,300 4,459,200 4,473,900
Net Operating Income (Loss) 12,229 (90,698) (4,417,694) (4,402,500) (4,427,471) (4,440,177) (4,454,682)
Interfund Transfers 75,000 1,803,900 4,431,300 4,431,300 4,446,300 4,459,200 4,473,900
Increase (Decrease) in Fund Bal.87,229 1,713,202 13,606 28,800 18,829 19,023 19,218
Percentage of Change 0%1,964%1%2%1%1%1%
FUND BALANCE E.O.P.$87,229 $1,800,431 $1,132,110 $1,829,231 $1,848,060 $1,867,082 $1,886,301
163
METROPOLITAN ST. LOUIS SEWER DISTRICT
CHANGES IN FUND BALANCE
2825 - Wastewater Principal and Interst Fund 2016C
FY17 FY18 FY19 FY19 FY20 FY21 FY22
Actual Actual Budget Forecast Budget Budget Budget
FUND BALANCE B.O.P.$0 $8,175 $20,423 $28,785 $50,930 $51,454 $51,984
Interest on Investments (1,988) 21,010 248 22,145 524 530 535
Total Revenues (1,988) 21,010 248 22,145 524 530 535
Principal Payments -2,705,000 2,760,000 2,760,000 2,840,000 2,955,000 3,070,000
Interest Payments 2,489,837 6,842,300 6,788,200 6,788,200 6,705,400 6,591,800 6,473,600
Agency and Other Debt Expense -400 - - - - -
Total Expenditures 2,489,837 9,547,700 9,548,200 9,548,200 9,545,400 9,546,800 9,543,600
Net Operating Income (Loss) (2,491,825) (9,526,690) (9,547,952) (9,526,055) (9,544,876) (9,546,270) (9,543,065)
Interfund Transfers 2,500,000 9,547,300 9,548,200 9,548,200 9,545,400 9,546,800 9,543,600
Increase (Decrease) in Fund Bal.8,175 20,610 248 22,145 524 530 535
Percentage of Change 0%252%1%77%1%1%1%
FUND BALANCE E.O.P.$8,175 $28,785 $20,671 $50,930 $51,454 $51,984 $52,519
164
METROPOLITAN ST. LOUIS SEWER DISTRICT
CHANGES IN FUND BALANCE
2826 - Wastewater Principal and Interest Fund 2017A
FY17 FY18 FY19 FY19 FY20 FY21 FY22
Actual Actual Budget Forecast Budget Budget Budget
FUND BALANCE B.O.P.$0 $0 $2,381,313 $36,586 $71,083 $71,815 $72,554
Revenue Bonds - 143,075,983 - - - - -
Interest on Investments -38,311 28,968 34,447 732 739 747
Total Revenues -143,114,293 28,968 34,447 732 739 747
Principal Payments -933,104 3,415,000 3,415,000 3,520,000 3,660,000 5,490,000
Interest Payments -5,915,375 15,544,100 15,544,050 15,441,600 15,300,800 15,117,800
Agency and Other Debt Expense -142,142,878 - - - - -
Total Expenditures -148,991,357 18,959,100 18,959,050 18,961,600 18,960,800 20,607,800
Net Operating Income (Loss) 0 (5,877,064) (18,930,132) (18,924,603) (18,960,868) (18,960,061) (20,607,053)
Interfund Transfers -5,913,650 18,959,100 18,959,100 18,961,600 18,960,800 20,607,800
Increase (Decrease) in Fund Bal.0 36,586 28,968 34,497 732 739 747
Percentage of Change 0%0%1%94%1%1%1%
FUND BALANCE E.O.P.$0 $36,586 $2,410,281 $71,083 $71,815 $72,554 $73,301
165
METROPOLITAN ST. LOUIS SEWER DISTRICT
CHANGES IN FUND BALANCE
2827 - 2018A WIFIA - Prin & Int - WW
FY17 FY18 FY19 FY19 FY20 FY21 FY22
Actual Actual Budget Forecast Budget Budget Budget
FUND BALANCE B.O.P.$0 $0 $0 $0 $69,299 $70,012 $70,733
Interest on Investments - - -14,899 713 721 728
Total Revenues - - -14,899 713 721 728
Principal Payments - -408,200 408,200 - - -
Interest Payments - -2,350,658 2,328,475 55,900 317,400 753,900
Agency and Other Debt Expense - -54,400 - - - -
Total Expenditures - -2,813,258 2,736,675 55,900 317,400 753,900
Net Operating Income (Loss) 0 0 (2,813,258) (2,721,776) (55,187) (316,679) (753,172)
Interfund Transfers - -2,813,258 2,791,075 55,900 317,400 753,900
Increase (Decrease) in Fund Bal.0 0 -69,299 713 721 728
Percentage of Change 0%0%0%0%1%1%1%
FUND BALANCE E.O.P.$0 $0 $0 $69,299 $70,012 $70,733 $71,461
166
METROPOLITAN ST. LOUIS SEWER DISTRICT
CHANGES IN FUND BALANCE
2828 - 2018B SRF - Prin & Int - WW
FY17 FY18 FY19 FY19 FY20 FY21 FY22
Actual Actual Budget Forecast Budget Budget Budget
FUND BALANCE B.O.P.$0 $0 $0 $0 $58,289 $58,889 $59,495
Interest on Investments - - -12,689 600 606 612
Total Revenues - - -12,689 600 606 612
Principal Payments - -341,800 341,800 - -533,000
Interest Payments - -1,968,000 1,990,183 351,600 348,700 348,700
Agency and Other Debt Expense - -45,600 - - -63,200
Total Expenditures - -2,355,400 2,331,983 351,600 348,700 944,900
Net Operating Income (Loss) 0 0 (2,355,400) (2,319,294) (351,000) (348,094) (944,288)
Interfund Transfers - -2,355,400 2,377,583 351,600 348,700 944,900
Increase (Decrease) in Fund Bal.0 0 -58,289 600 606 612
Percentage of Change 0%0%0%0%1%1%1%
FUND BALANCE E.O.P.$0 $0 $0 $58,289 $58,889 $59,495 $60,107
167
METROPOLITAN ST. LOUIS SEWER DISTRICT
CHANGES IN FUND BALANCE
Proposed Principal and Interest Bond 1
FY17 FY18 FY19 FY19 FY20 FY21 FY22
Actual Actual Budget Forecast Budget Budget Budget
FUND BALANCE B.O.P.$0 $0 $0 $0 $0 $0 $0
Total Revenues - - - - - - -
Principal Payments - - - - -3,997,000 7,364,000
Interest Payments - - - -1,852,219 7,189,901 14,279,331
Agency and Other Debt Expense - - - - -371,240 504,546
Total Expenditures - - - -1,852,219 11,558,141 22,147,877
Net Operating Income (Loss) 0 0 -0 (1,852,219) (11,558,141) (22,147,877)
Interfund Transfers - - - -1,852,219 11,558,141 22,147,877
Increase (Decrease) in Fund Bal.0 0 -0 - - -
Percentage of Change 0%0%0%0%0%0%0%
FUND BALANCE E.O.P.$0 $0 $0 $0 $0 $0 $0
168
SPECIAL FUNDSIMPROVEMENT FUND:A fund to pay the cost of any improvements or to purchase any special tax bills issued for any improvement. The fund can receivemonies from the General Fund, bond issues, collection of special benefit assessments or special tax bills, sale of special tax bills, or anyother source provided by law.WATER BACKUP INSURANCE & REIMBURSEMENT FUND:A fund to be used to respond to water backups caused by overcharged lines or blocked mains. This fund will administer the WaterBackup Insurance and Reimbursement Program.GENERALINSURANCE FUND:A fund to be used to pay the cost of workers’compensation claims, property insurance, general liability, auto liability, flood insuranceand all expenses (i.e. premiums, claims, claim expenses, claim recoveries and claim accruals) related to these coverages.EMERGENCY FUNDS:Funds to be used for emergency sewer repairs and replacements in the operation and maintenance of the District that are of such anature as to be non-measureable in the budgeting and appropriations of annual revenues.Special Funds of the District are comprised of the following:169
METROPOLITAN ST. LOUIS SEWER DISTRICTCHANGES IN FUND BALANCE4000 - Special FundsFY17FY18FY19FY19FY20FY21FY22Actual Actual Budget Forecast Budget Budget BudgetFUND BALANCE B.O.P.$28,241,460 $30,798,772 $27,491,060 $26,589,037 $26,041,688 $22,173,578 $23,982,145Interest on Investments143,053 365,962 256,291 509,469 305,159 294,771 323,749Connection and Other Fees1,479,483 1,200,986 1,200,000 950,056 1,308,000 1,308,000 1,308,000Miscellaneous1,392,769 578,280 -425,636 - - -Total Revenues 3,015,305 2,145,228 1,456,291 1,885,162 1,613,159 1,602,771 1,631,749Personnel Services516,497 680,889 665,000 290,267 720,000 741,500 763,700Supplies173,342 - - - - - -Contractual Services10,097,248 8,584,107 9,849,700 8,264,301 10,195,600 10,509,800 10,835,600Capital Outlay28,828 - - - - - -Construction and Engineering1,349,984 3,914,908 3,000,000 2,827,424 3,000,000 - -Interfund Labor Transfers89,672 42,404 50,519 50,519 65,669 42,904 22,303Total Expenditures 12,255,571 13,222,308 13,565,219 11,432,510 13,981,269 11,294,204 11,621,603Net Operating Income (Loss) (9,240,266) (11,077,080) (12,108,928) (9,547,349) (12,368,110) (9,691,433) (9,989,855)Interfund Transfers11,797,579 6,867,345 9,000,000 9,000,000 8,500,000 11,500,000 11,550,000Increase (Decrease) in Fund Bal.2,557,313 (4,209,736) (3,108,928) (547,349) (3,868,110) 1,808,567 1,560,145Percentage of Change9%-14%-11%-2%-15%8%7%FUND BALANCE E.O.P.$30,798,772 $26,589,037 $24,382,133 $26,041,688 $22,173,578 $23,982,145 $25,542,290170
METROPOLITAN ST. LOUIS SEWER DISTRICT
CHANGES IN FUND BALANCE
4102 - Improvement Fund
FY17 FY18 FY19 FY19 FY20 FY21 FY22
Actual Actual Budget Forecast Budget Budget Budget
FUND BALANCE B.O.P.$6,069,629 $7,463,585 $5,481,957 $5,639,149 $3,828,704 $2,124,801 $3,440,181
Interest on Investments 35,621 98,086 33,429 116,611 53,766 50,284 74,448
Connection and Other Fees 1,479,483 1,200,986 1,200,000 950,056 1,308,000 1,308,000 1,308,000
Miscellaneous (1,781)906 -830 - - -
Total Revenues 1,513,324 1,299,978 1,233,429 1,067,498 1,361,766 1,358,284 1,382,448
Construction and Engineering -3,124,547 3,000,000 2,827,424 3,000,000 - -
Interfund Labor Transfers 49,672 17,212 50,519 50,519 65,669 42,904 22,303
Total Expenditures 49,672 3,141,759 3,050,519 2,877,943 3,065,669 42,904 22,303
Net Operating Income (Loss) 1,463,651 (1,841,781) (1,817,090) (1,810,445) (1,703,903) 1,315,380 1,360,145
Interfund Transfers (69,694) 17,345 - - - - -
Increase (Decrease) in Fund Bal.1,393,957 (1,824,437) (1,817,090) (1,810,445) (1,703,903) 1,315,380 1,360,145
Percentage of Change 23%-24%-33%-32%-45%62%40%
FUND BALANCE E.O.P.$7,463,585 $5,639,149 $3,664,868 $3,828,704 $2,124,801 $3,440,181 $4,800,326
171
METROPOLITAN ST. LOUIS SEWER DISTRICT
CHANGES IN FUND BALANCE
4103 - Real Property Fund
FY17 FY18 FY19 FY19 FY20 FY21 FY22
Actual Actual Budget Forecast Budget Budget Budget
FUND BALANCE B.O.P.$1,232,727 $0 $0 $0 $0 $0 $0
Total Revenues - - - - - - -
Total Expenditures - - - - - - -
Net Operating Income (Loss) 0 0 0 0 0 0 0
Interfund Transfers (1,232,727) - - - - - -
Increase (Decrease) in Fund Bal.(1,232,727) -0 0 0 0 0
Percentage of Change -100%0%0%0%0%0%0%
FUND BALANCE E.O.P.$0 $0 $0 $0 $0 $0 $0
172
METROPOLITAN ST. LOUIS SEWER DISTRICT
CHANGES IN FUND BALANCE
4104 - Water Backup Fund
FY17 FY18 FY19 FY19 FY20 FY21 FY22
Actual Actual Budget Forecast Budget Budget Budget
FUND BALANCE B.O.P.$1,757,084 $3,344,471 $7,659,575 $8,461,799 $10,893,742 $8,570,362 $8,647,557
Interest on Investments 22,407 88,048 132,721 181,047 96,320 85,395 86,209
Total Revenues 22,407 88,048 132,721 181,047 96,320 85,395 86,209
Contractual Services 5,035,020 1,570,720 4,425,300 2,749,104 4,419,700 4,508,200 4,598,300
Total Expenditures 5,035,020 1,570,720 4,425,300 2,749,104 4,419,700 4,508,200 4,598,300
Net Operating Income (Loss) (5,012,613) (1,482,672) (4,292,579) (2,568,057) (4,323,380) (4,422,805) (4,512,091)
Interfund Transfers 6,600,000 6,600,000 5,000,000 5,000,000 2,000,000 4,500,000 4,550,000
Increase (Decrease) in Fund Bal.1,587,387 5,117,328 707,421 2,431,943 (2,323,380) 77,195 37,909
Percentage of Change 90%153%9%29%-21%1%0%
FUND BALANCE E.O.P.$3,344,471 $8,461,799 $8,366,996 $10,893,742 $8,570,362 $8,647,557 $8,685,466
173
METROPOLITAN ST. LOUIS SEWER DISTRICT
CHANGES IN FUND BALANCE
4105 - General Insurance Fund
FY17 FY18 FY19 FY19 FY20 FY21 FY22
Actual Actual Budget Forecast Budget Budget Budget
FUND BALANCE B.O.P.$13,764,032 $15,433,589 $9,843,899 $8,437,695 $5,676,958 $5,257,767 $5,590,771
Interest on Investments 55,903 121,009 43,787 119,920 76,709 76,104 78,987
Miscellaneous 1,394,549 577,374 -424,806 - - -
Total Revenues 1,450,452 698,383 43,787 544,726 76,709 76,104 78,987
Personnel Services 516,497 680,889 665,000 290,267 720,000 741,500 763,700
Supplies 173,342 - - - - - -
Contractual Services 5,062,229 7,013,387 5,424,400 5,515,197 5,775,900 6,001,600 6,237,300
Capital Outlay 28,828 - - - - - -
Total Expenditures 5,780,895 7,694,276 6,089,400 5,805,463 6,495,900 6,743,100 7,001,000
Net Operating Income (Loss) (4,330,443) (6,995,894) (6,045,613) (5,260,737) (6,419,191) (6,666,996) (6,922,013)
Interfund Transfers 6,000,000 -2,500,000 2,500,000 6,000,000 7,000,000 7,000,000
Increase (Decrease) in Fund Bal.1,669,557 (6,995,894) (3,545,613) (2,760,737) (419,191) 333,004 77,987
Percentage of Change 12%-45%-36%-33%-7%6%1%
FUND BALANCE E.O.P.$15,433,589 $8,437,695 $6,298,286 $5,676,958 $5,257,767 $5,590,771 $5,668,758
174
METROPOLITAN ST. LOUIS SEWER DISTRICT
CHANGES IN FUND BALANCE
4122 - Wastewater Emergency Fund
FY17 FY18 FY19 FY19 FY20 FY21 FY22
Actual Actual Budget Forecast Budget Budget Budget
FUND BALANCE B.O.P.$3,503,263 $2,381,837 $2,306,325 $1,848,189 $3,400,056 $3,952,207 $4,008,674
Interest on Investments 18,558 31,904 28,937 51,867 52,150 56,467 57,274
Total Revenues 18,558 31,904 28,937 51,867 52,150 56,467 57,274
Construction and Engineering 1,349,984 790,360 - - - - -
Interfund Labor Transfers 40,000 25,192 - - - - -
Total Expenditures 1,389,984 815,553 - - - - -
Net Operating Income (Loss) (1,371,426) (783,648) 28,937 51,867 52,150 56,467 57,274
Interfund Transfers 250,000 250,000 1,500,000 1,500,000 500,000 - -
Increase (Decrease) in Fund Bal.(1,121,426) (533,648) 1,528,937 1,551,867 552,150 56,467 57,274
Percentage of Change -32%-22%66%84%16%1%1%
FUND BALANCE E.O.P.$2,381,837 $1,848,189 $3,835,262 $3,400,056 $3,952,207 $4,008,674 $4,065,948
175
METROPOLITAN ST. LOUIS SEWER DISTRICT
CHANGES IN FUND BALANCE
4123 - Stormwater Emergency Fund
FY17 FY18 FY19 FY19 FY20 FY21 FY22
Actual Actual Budget Forecast Budget Budget Budget
FUND BALANCE B.O.P.$1,914,725 $2,175,290 $2,199,304 $2,202,204 $2,242,228 $2,268,442 $2,294,962
Interest on Investments 10,564 26,915 17,417 40,024 26,214 26,520 26,830
Total Revenues 10,564 26,915 17,417 40,024 26,214 26,520 26,830
Total Expenditures - - - - - - -
Net Operating Income (Loss) 10,564 26,915 17,417 40,024 26,214 26,520 26,830
Interfund Transfers 250,000 - - - - - -
Increase (Decrease) in Fund Bal.260,564 26,915 17,417 40,024 26,214 26,520 26,830
Percentage of Change 14%1%1%2%1%1%1%
FUND BALANCE E.O.P.$2,175,290 $2,202,204 $2,216,721 $2,242,228 $2,268,442 $2,294,962 $2,321,792
176
BUDGET ORDINANCEAn ordinance is a bill, resolution or order by means of which appropriations aregiven legal effect. It is the method by which the appropriation of the annualbudget is enacted into law by the Board of Trustees.FY20 Proposed Budget Ordinance and Reconciliation177
Revenue:Appropriations: Wastewater Revenue Fund$436,953,345 General Fund$169,391,541Total Revenue Funds$436,953,345 Water Backup Insurance and Reimbursement Fund 4,419,700 General Insurance Fund6,495,900Fund Transfers OMCI Funds (Tax Commission Fees)507,624 Transfers from Wastewater Revenue Fund: Interfund Labor Transfers35,588,250 General Fund$200,857,426Total Operating Budget$216,403,015 Sanitary Replacement Fund110,000,000 Wastewater Emergency Fund500,000 Debt Service Funds$117,595,919 Water Backup Insurance and Reimbursement Fund 2,000,000 Construction Funds1,093,300 General Insurance Fund6,000,000Total Other Appropriations$118,689,219 Debt Service Funds117,595,919Total Wastewater Revenue Transfers$436,953,345Total Appropriations$335,092,234PROPOSED BUDGET ORDINANCEFY20178
PROPOSED FY20 BUDGET ORDINANCE AN ORDINANCE, repealing and superseding Ordinance No. 14920 adopted June 14, 2018, and making appropriations for the current expenses of the District in the General Fund, the Water Backup Insurance and Reimbursement Fund, the General Insurance Fund, the Sanitary Replacement Fund, the Stormwater Operations, Maintenance and Construction Improvement Funds, the Emergency Funds, the Debt Service Funds, and the Wastewater Revenue Bond Service Funds for the fiscal year beginning July 1, 2019 and ending June 30, 2020, amounting in the aggregate to Three Hundred Thirty-five Million Ninety-two Thousand Two Hundred Thirty-four Dollars ($335,092,234) to pay interest falling due on bonds issued, the costs of support, operation, and maintenance of the District and its various subdistricts, and emergencies, and shall state the District’s objectives for the succeeding five years and include objective targets by which to measure the district’s performance in meeting these objectives in accordance with the requirements of this Proposed Ordinance to be introduced May 9, 2019. BE IT ORDAINED BY THE BOARD OF TRUSTEES OF THE METROPOLITAN ST. LOUIS SEWER DISTRICT: REVENUE FUNDS Section One – Wastewater Revenue Fund. The total dollars collected in the Wastewater Revenue Fund is estimated to be Four Hundred Thirty-six Million Nine Hundred Fifty-three Thousand Three Hundred Forty-five Dollars ($436,953,345) and is hereby transferred from the Wastewater Revenue Fund to the General Fund of the District for the support, operation and maintenance of several departments, Board, Civil Service Commission, the Water Backup Insurance and Reimbursement Fund, the General Insurance Fund, the Wastewater Emergency Fund, the Sanitary Replacement Fund, and the Wastewater Revenue Bond Service Funds for other lawful activities of the District including the payment of interest and principal falling due on bonds issued for the fiscal year beginning July 1, 2019, and ending June 30, 2020. WASTEWATER USER CHARGE REVENUE $436,953,345 EXPENSE APPROPRIATIONS Section Two – General Fund. There is hereby transferred from the Wastewater Revenue Fund the sum of Two Hundred Million Eight Hundred Fifty-seven Thousand Four Hundred Twenty-six Dollars ($200,857,426). There is hereby appropriated and set apart out of the General Fund of the District the sum of One Hundred Sixty-nine Million Three Hundred Ninety-one Thousand Five Hundred Forty-one Dollars ($169,391,541) for the support, operation and maintenance of several departments, Board, Civil Service Commission, Rate Commission and other lawful activities of the District. SECTION TWO APPROPRIATIONS $169,391,541 Section Three – Wastewater Backup Insurance and Reimbursement Fund. For the purpose of providing water backup insurance and reimbursement for basement backups, there is hereby transferred from the Wastewater Revenue Fund the sum of Two Million Dollars ($2,000,000) to the Water Backup Insurance and Reimbursement Fund. There is hereby appropriated and set apart out of the Water Backup Insurance and Reimbursement Fund the sum of Four Million Four Hundred Nineteen Thousand Seven Hundred Dollars ($4,419,700). SECTION THREE APPROPRIATIONS $4,419,700 Section Four – General Insurance Fund. For the purpose of providing workers’ compensation, property insurance, general liability insurance, auto liability insurance and flood insurance there is hereby transferred from the Wastewater Revenue Fund the sum of Six Million Dollars ($6,000,000) to the General Insurance Fund. There is hereby appropriated and set apart out of the General Insurance Fund the sum of Six Million Four Hundred Ninety-five Thousand Nine Hundred Dollars ($6,495,900). SECTION FOUR APPROPRIATIONS $6,495,900 179
Section Five – Improvement Fund. For the purpose of providing for the cost of improvements there is hereby appropriated and set apart out of the Improvement Fund the sum of Sixty-five Thousand Six Hundred Sixty-nine Dollars ($65,669). SECTION FIVE APPROPRIATIONS $65,669 Section Six – For the purpose of providing Stormwater Operations, Maintenance, Administration, and Construction Improvements, there is hereby appropriated Twenty-eight Million Seven Hundred Forty-five Thousand Eight Hundred Seventy-four Dollars ($28,745,874). Appropriations will be executed through the Stormwater Operations, Maintenance, Administration and Construction Improvement Funds as follows: Section Six (1) – Stormwater Regulatory Fund (5110). For the purpose of providing for operations, maintenance, administration, and construction Improvement, there is hereby appropriated and set apart out of the Stormwater Regulatory Fund the sum of Five Million Six Hundred Sixty-one Thousand Seven Hundred Thirty-one Dollars ($5,661,731) for use by the Executive Director. Section Six (2) – Districtwide Stormwater Fund (5120). For the purpose of providing for operations, maintenance, administration, and construction Improvement, there is hereby appropriated and set apart out of the Districtwide Stormwater Fund the sum of Twenty-one Million One Hundred Eighty-seven Thousand Four Hundred Twenty-four Dollars ($21,187,424) for use by the Executive Director. Section Six (3) – Proposed Stormwater Capital Fund (5140). There is hereby appropriated and set apart out of the Proposed Stormwater Capital Fund the sum of Five Hundred Thirty Thousand Six Hundred Nineteen Dollars ($530,619) for use by the Executive Director. Section Six (4) – Clayton Central OMCI Fund (5563). For the purpose of providing for Operations, Maintenance, Administration, Construction Improvement, there is hereby appropriated and set apart out of the Clayton Central OMCI Fund the sum of Thirty-three Thousand Four Hundred Fifty-one Dollars ($33,451) for use by the Executive Director. Section Six (5) – Coldwater Creek OMCI Fund (5564). For the purpose of providing for Operations, Maintenance, Administration, Construction Improvement, there is hereby appropriated and set apart out of the Coldwater Creek OMCI Fund the sum of One Hundred Thirty Thousand Two Hundred Ninety-six Dollars ($130,296) for use by the Executive Director. Section Six (6) – Creve Coeur OMCI Fund (5565). For the purpose of providing for Operations, Maintenance, Administration, Construction Improvement, there is hereby appropriated and set apart out of the Creve Coeur OMCI Fund the sum of Fifty-one Thousand Three Hundred Fifty-five Dollars ($51,355) for use by the Executive Director. Section Six (7) – Deer Creek OMCI Fund (5566). For the purpose of providing for Operations, Maintenance, Administration, Construction Improvement, there is hereby appropriated and set apart out of the Deer Creek OMCI Fund the sum of Four Hundred Eighty-nine Thousand Four Dollars ($489,004) for use by the Executive Director. Section Six (8) – Gravois Creek OMCI Fund (5571). For the purpose of providing for Operations, Maintenance, Administration, Construction Improvement, there is hereby appropriated and set apart out of the Gravois Creek OMCI Fund the sum of One Hundred Twenty-six Thousand Six Hundred Four Dollars ($126,604) for use by the Executive Director. Section Six (9) – Loretta Joplin OMCI Fund (5574). For the purpose of providing for Operations, Maintenance, Administration, Construction Improvement, there is hereby appropriated and set apart out of the Loretta Joplin OMCI Fund the sum of Thirteen Thousand Four Hundred Ninety-eight Dollars ($13,498) for use by the Executive Director. Section Six (10) – Maline Creek OMCI Fund (5576). For the purpose of providing for Operations, Maintenance, Administration, Construction Improvement, there is hereby appropriated and set apart out of the Maline Creek OMCI Fund the sum of Seventy-two Thousand Four Hundred Eighty-seven Dollars ($72,487) for use by the Executive Director. Section Six (11) – Sugar Creek OMCI Fund (5583). For the purpose of providing for Operations, Maintenance, Administration, Construction Improvement, there is hereby appropriated and set apart out of the Sugar Creek OMCI Fund the sum of Eighty-eight Thousand Seven Hundred Forty-seven Dollars ($88,747) for use by the Executive Director. 180
Section Six (12) – University City Branch of River Des Peres OMCI Fund (5584). For the purpose of providing for Operations, Maintenance, Administration, Construction Improvement, there is hereby appropriated and set apart out of the University City Branch of River Des Peres OMCI Fund the sum of Three Hundred Four Thousand Two Hundred Sixty-two Dollars ($304,262) for use by the Executive Director. Section Six (13) – Watkins Creek OMCI Fund (5587). For the purpose of providing for Operations, Maintenance, Administration, Construction Improvement, there is hereby appropriated and set apart out of the Watkins Creek OMCI Fund the sum of Nine Hundred Fifteen Dollars ($915) for use by the Executive Director. Section Six (14) – Seminary Branch of River Des Peres OMCI Fund (5593). For the purpose of providing for Operations, Maintenance, Administration, Construction Improvement, there is hereby appropriated and set apart out of the Seminary Branch of River Des Peres OMCI Fund the sum of Forty-six Thousand Five Hundred Forty-five Dollars ($46,545) for use by the Executive Director. Section Six (15) – Black Creek OMCI Fund (5594). For the purpose of providing for Operations, Maintenance, Administration, Construction Improvement, there is hereby appropriated and set apart out of the Black Creek OMCI Fund the sum of Eight Thousand Nine Hundred Thirty-seven Dollars ($8,937) for use by the Executive Director. SECTION SIX APPROPRIATIONS $28,745,874 Section Seven – Wastewater Emergency Fund. For the purpose of providing for emergency work or repairs requiring prompt attention, there is hereby transferred from the Wastewater Revenue Fund to the Wastewater Emergency Fund the sum of Five Hundred Thousand Dollars ($500,000). There is hereby appropriated and set apart out of the Wastewater Emergency Fund the sum of Zero Dollars ($0) for use by the Executive Director in contracting for emergency work or repairs. SECTION SEVEN APPROPRIATIONS $0 Section Eight – Stormwater Emergency Fund. For the purpose of providing for emergency work or repairs requiring prompt attention, there is hereby appropriated and set apart out of the Stormwater Emergency Fund the sum of Zero Dollars ($0) for use by the Executive Director in contracting for emergency work or repairs. SECTION EIGHT APPROPRIATIONS $0 Section Nine – Debt Service Funds. For the purpose of providing for the support of the Wastewater Revenue Bond Debt Service of the Metropolitan St. Louis Sewer District for the fiscal year beginning July 1, 2019 and ending June 30, 2020, there is hereby transferred from the Wastewater Revenue Fund to the Wastewater Revenue Bond Service Funds the total sum of One Hundred Seventeen Million Five Hundred Ninety-five Thousand Nine Hundred Nineteen Dollars ($117,595,919). Appropriations will be executed through the Debt Service Funds as follows for total District principal and interest falling due on outstanding revenue bonds, including any new issues planned during the fiscal year, and banking fees relating to the debt: Section Nine (1) – Wastewater Principal and Interest Bond 2004A – Fund (2804). There is hereby appropriated and set apart out of the Wastewater Revenue Bond Service Fund Number 2804 the sum of Twenty-three Million Nine Hundred Twenty-nine Thousand Dollars ($23,929,000). Section Nine (2) – Wastewater Principal and Interest Bond 2010B – Fund (2812) There is hereby appropriated and set apart out of the Wastewater Revenue Bond Service Fund Number 2812 the sum of Three Million Three Hundred Fifty-three Thousand Nine Hundred Dollars ($3,353,900). Section Nine (3) – Wastewater Principal and Interest Bond 2011B – Fund (2816) There is hereby appropriated and set apart out of the Wastewater Revenue Bond Service Fund Number 2816 the sum of Two Million Nine Hundred Three Thousand Three Hundred Dollars ($2,903,300). Section Nine (4) – Wastewater Principal and Interest Bond 2012A – Fund (2817) There is hereby appropriated and set apart out of the Wastewater Revenue Bond Service Fund Number 2817 the sum of Twelve Million Five Hundred Seventy-seven Thousand Two Hundred Dollars ($12,577,200). 181
Section Nine (5) – Wastewater Principal and Interest Bond 2012B – Fund (2818) There is hereby appropriated and set apart out of the Wastewater Revenue Bond Service Fund Number 2818 the sum of Nine Million Seven Hundred Seventy-two Thousand Six Hundred Dollars ($9,772,600). Section Nine (6) – Wastewater Principal and Interest Bond 2013B – Fund (2819) There is hereby appropriated and set apart out of the Wastewater Revenue Bond Service Fund Number 2819 the sum of Eight Million Six Hundred Eighty-five Thousand Four Hundred Dollars ($8,685,400). Section Nine (7) – Wastewater Principal and Interest Bond 2013A – Fund (2820) There is hereby appropriated and set apart out of the Wastewater Revenue Bond Service Proposed Fund the sum of Three Million One Hundred Eighty-eight Thousand Six Hundred Dollars ($3,188,600). Section Nine (8) – Wastewater Principal and Interest Bond 2015A – Fund (2821) There is hereby appropriated and set apart out of the Wastewater Revenue Bond Service Fund Number 2821 the sum of Four Million Five Hundred Fifty-three Thousand Three Hundred Dollars ($4,553,300). Section Nine (9) – Wastewater Principal and Interest Bond 2015B – Fund (2822) There is hereby appropriated and set apart out of the Wastewater Revenue Bond Service Fund Number 2822 the sum of Twelve Million Two Hundred Forty Thousand Four Hundred Dollars ($12,240,400). Section Nine (10) – Wastewater Principal and Interest Bond 2016A – Fund (2823) There is hereby appropriated and set apart out of the Wastewater Revenue Bond Service Fund Number 2823 the sum of One Million One Hundred Seventy-nine Thousand Two Hundred Dollars ($1,179,200). Section Nine (11) – Wastewater Principal and Interest Bond 2016B – Fund (2824) There is hereby appropriated and set apart out of the Wastewater Revenue Bond Service Fund Number 2824 the sum of Four Million Four Hundred Forty-six Thousand Three Hundred Dollars ($4,446,300). Section Nine (12) – Wastewater Principal and Interest Bond 2016C – Fund (2825) There is hereby appropriated and set apart out of the Wastewater Revenue Bond Service Fund Number 2825 the sum of Nine Million Five Hundred Forty-five Thousand Four Hundred Dollars ($9,545,400). Section Nine (13) – Wastewater Principal and Interest Bond 2017A – Fund (2826) There is hereby appropriated and set apart out of the Wastewater Revenue Bond Service Fund Number 2826 the sum of Eighteen Million Nine Hundred Sixty-one Thousand Six Hundred Dollars ($18,961,600). Section Nine (14) – 2018A WIFIA – Principal and Interest - WW – Fund (2827) There is hereby appropriated and set apart out of the Wastewater Revenue Bond Service Fund Number 2827 the sum of Fifty-five Thousand Nine Hundred Dollars ($55,900). Section Nine (15) – 2018B SRF – Prinicipal and Interest – WW – Fund (2828) There is hereby appropriated and set apart out of the Wastewater Revenue Bond Service Fund Number 2828 the sum of Three Hundred Fifty-one Thousand Six Hundred Dollars ($351,600). Section Nine (16) – Wastewater Principal and Interest Proposed Fund There is hereby appropriated and set apart out of the Wastewater Revenue Bond Service Proposed Fund the sum of One Million Eight Hundred Fifty-two Thousand Two Hundred Nineteen Dollars ($1,852,219). SECTION NINE APPROPRIATIONS $117,595,919 Section Ten – Sanitary Replacement Fund. For the purpose of meeting the costs of repairing, rehabilitating and replacing the District's Wastewater System, there is hereby transferred from the Wastewater Revenue Fund to the Sanitary Replacement Fund the sum of One Hundred Ten Million Dollars ($110,000,000). There is hereby appropriated and set apart out of the Sanitary Replacement Fund the sum of Eight Million Three Hundred Seventy-seven Thousand Six Hundred Thirty-one Dollars ($8,377,631) for use by the Executive Director for internal labor costs associated with projects appropriated in this fund. SECTION TEN APPROPRIATIONS $8,377,631 TOTAL DISTRICT BUDGET APPROPRIATIONS $ 335,092,234 182
SUMMARY OF APPROPRIATIONS FY20 Fund(s) AppropriationGeneral Fund $169,391,541Water Backup Insurance and Reimbursement Fund 4,419,700General Insurance Fund 6,495,900Improvement Fund 65,669OMCI Funds 28,745,874Emergency Funds 0Debt Service Funds 117,595,919Sanitary Replacement Fund 8,377,631Total District Appropriations $335,092,234 The foregoing Ordinance will be introduced May 9, 2019. 183
FY20 BUDGET184
TAX ORDINANCEFY20 Proposed Tax OrdinanceTaxes are based on voter-approved rates that are included on the tax bills issuedby the City of St. Louis or St. Louis County. The tax bills are calculated basedon the tax assessment information provided by the governing authority and thecurrent tax rates. The tax revenue is realized in the first half of the fiscal year.185
PROPOSED TAX ORDINANCE NO. AN ORDINANCE repealing Ordinance No. 14802, adopted September 27, 2018, and enacting a new Ordinance in lieu thereof, adjusting the previously fixed taxes by determining the amount of taxes which shall be levied, assessed, and collected in the year 2019 on all taxable tangible property in the District within the corporate limits of the City of St. Louis and St. Louis County, respectively, and in Subdistricts within the corporate limits of St. Louis County as follows: Coldwater Creek Trunk Subdistrict, Gravois Creek Trunk Subdistrict, Maline Creek Trunk Subdistrict, Watkins Creek Trunk Subdistrict, Subdistrict No. 88 (Fountain Creek), Subdistrict No. 89 (Loretta-Joplin), Subdistrict No. 342 (Clayton-Central), Subdistrict No. 366 (University City Branch of River des Peres Stormwater Subdistrict), Subdistrict No. 367 (Deer Creek Stormwater Subdistrict), Subdistrict No. 369 (Sugar Creek), Subdistrict No. 448 (Missouri River - Bonfils), Subdistrict No. 449 (Meramec River Basin - M.S.D. Southwest), Subdistrict No. 453 (Shrewsbury Branch of River des Peres), Subdistrict No. 454 (Seminary Branch of River des Peres), Subdistrict No. 455 (Black Creek), Subdistrict No. 1 of the River des Peres Watershed (Creve Coeur-Frontenac Area), Subdistrict No. 4 of the River des Peres Watershed (North Affton Area) and Subdistrict No. 7 of the River des Peres Watershed (Wellston Area); and the Board of Trustees, in accordance with Charter Section 7.310 authorizes the Director of Finance to certify as to the amount of taxes which shall be levied, assessed and collected for the aforementioned Subdistricts. WHEREAS, after notice of hearing as provided in the Charter, and after due consideration of all the statements made and the facts adduced at such hearing, the Board has found that it will be necessary in the calendar year 2019 to levy, assess, and 186
collect taxes on taxable tangible property in the District. NOW, THEREFORE, BE IT ORDAINED BY THE BOARD OF TRUSTEES OF THE METROPOLITAN ST. LOUIS SEWER DISTRICT: Section One. For the fiscal year beginning July 1, 2019, The Metropolitan St. Louis Sewer District shall levy, assess, and collect taxes on all taxable tangible property within the boundaries of The Metropolitan St. Louis Sewer District. Section Two. For the general administration of The Metropolitan St. Louis Sewer District during the fiscal year beginning July 1, 2019, the amount of taxes which shall be levied, assessed, and collected in the year 2019 on all taxable tangible property within the boundaries of The Metropolitan St. Louis Sewer District shall be Five Million Four Hundred Forty-eight Thousand Six Hundred Six Dollars ($5,448,606), which will be produced by the rate of one point nine cents (.0190) per one hundred dollars assessed valuation for residential property, one point nine cents (.0190) per one hundred dollars assessed valuation for agricultural property, one point nine cents (.0190) per one hundred dollars assessed valuation for commercial property and one point nine cents (.0190) per one hundred dollars assessed valuation for personal property, and of which Eight Hundred Fourteen Thousand Five Hundred Nineteen Dollars ($814,519), shall be levied, assessed, and collected on taxable tangible property in said District within the corporate limits of the City of St. Louis, and of which Four Million Six Hundred Thirty-four Thousand Eighty-seven Dollars ($4,634,087), shall be levied, assessed, and collected on taxable tangible property within that part of the corporate limits of St. Louis County lying within said District. These funds are to be allocated to the Stormwater Regulatory Fund. Section Three. In The Metropolitan St. Louis Sewer District, for the purpose of providing revenue for the operations of 187
the District’s stormwater utility, including stormwater system operation and maintenance, rehabilitation and limited construction of infrastructure and other capital improvements, and an operating reserve, and for the anticipated tax delinquencies during the fiscal year beginning July 1, 2019, the amount of taxes which shall be levied, assessed, and collected in the year 2019 on all taxable tangible property in said District shall be Twenty-seven Million Two Hundred Fifty-two Thousand Seventy-one Dollars ($27,252,071), which total sum will be produced by the rate of nine point eight cents (.098) per one hundred dollars assessed valuation for residential property, nine point eight cents (.098) per one hundred dollars assessed valuation for agricultural property, nine point eight cents (.098) per one hundred dollars assessed valuation for commercial property and nine point eight cents (.098) per one hundred dollars assessed valuation for personal property, and of which total sum Four Million Two Hundred One Thousand Two Hundred Three Dollars ($4,201,203), shall be levied, assessed, and collected on taxable tangible property in said District within the corporate limits of the City of St. Louis, and of which total sum Twenty-three Million Fifty Thousand Eight Hundred Sixty-eight Dollars ($23,050,868), shall be levied, assessed, and collected on taxable tangible property within that part of the corporate limits of St. Louis County lying within said District. These funds are to be allocated to the Districtwide Stormwater Fund. Section Four. The amount of taxes which shall be levied, assessed and collected in the year 2019 on all taxable tangible property within that part of the corporate limits of St. Louis County lying within the Coldwater Creek Trunk Subdistrict, as defined and delineated by District Ordinance No. 3755, adopted April 11, 1979, shall be Zero Dollars ($0.00), which sum will be produced by the rate of zero cents (.000) per one hundred dollars assessed valuation for residential property, zero cents (.000) per one hundred dollars assessed valuation for agricultural property, zero cents (.000) per one hundred dollars assessed valuation for 188
commercial property and zero cents (.000) per one hundred dollars assessed valuation for personal property. Section Five. The amount of taxes which shall be levied, assessed and collected in the year 2019 on all taxable tangible property within that part of the corporate limits of St. Louis County lying within the Gravois Creek Trunk Subdistrict, as defined and delineated by District Ordinance No. 425, adopted July 14, 1960; and as enlarged by annexation thereto of the areas described in District Ordinance No. 1235, adopted November 12, 1964; No. 1451, adopted January 13, 1966; No. 1453, adopted January 13, 1966; No. 1485, adopted May 9, 1966; No. 1784, adopted September 12, 1968; No. 1884, adopted May 1, 1969; No. 1907, adopted June 12, 1969; No. 2012, adopted March 19, 1970; No. 2157, adopted April 22, 1971; No. 2175, adopted June 3, 1971; No. 177, adopted June 3, 1971; No. 2191, adopted July 15, 1971; No. 2272, adopted March 9, 1972; No. 2377, adopted January 26, 1973; and No. 2941, adopted October 29, 1975; shall be Zero Dollars ($0.00), which sum will be produced by the rate of zero cents (.000) per one hundred dollars assessed valuation for residential property, zero cents (.000) per one hundred dollars assessed valuation for agricultural property, zero cents (.000) per one hundred dollars assessed valuation for commercial property and zero cents (.000) per one hundred dollars assessed valuation for personal property. Section Six. The amount of taxes which shall be levied, assessed and collected in the year 2019 on all taxable tangible property within that part of the corporate limits of St. Louis County lying within the Maline Creek Trunk Subdistrict, as defined and delineated by District Ordinance No. 26, adopted June 30, 1955, and as enlarged by annexation thereto of the area described in District Ordinance No. 1962, adopted October 30, 1969, shall be Zero Dollars ($0.00), which sum will be produced by the rate of zero cents (.000) per one hundred dollars assessed valuation for residential property, zero cents (.000) per one hundred dollars assessed valuation 189
for agricultural property, zero cents (.000) per one hundred dollars assessed valuation for commercial property and zero cents (.000) per one hundred dollars assessed valuation for personal property. Section Seven. The amount of taxes which shall be levied, assessed and collected in the year 2019 on all taxable tangible property within that part of the corporate limits of St. Louis County lying within the Watkins Creek Trunk Subdistrict, as defined and delineated by District Ordinance No. 1304, adopted April 8, 1965, and as enlarged by annexation thereto of the area described in Ordinance No. 2050, adopted June 18, 1970, and Ordinance No. 2236, adopted October 29, 1971, shall be Zero Dollars ($0.00), which sum will be produced by the rate of zero cents (.000) per one hundred dollars assessed valuation for residential property, zero cents (.000) per one hundred dollars assessed valuation for agricultural property, zero cents (.000) per one hundred dollars assessed valuation for commercial property and zero cents (.000) per one hundred dollars assessed valuation for personal property. Section Eight. The amount of taxes which shall be levied, assessed and collected in the year 2019 on all taxable tangible property within that part of the corporate limits of St. Louis County lying within Subdistrict No. 88 (Fountain Creek), as defined and delineated by District Ordinance No. 377, adopted March 18, 1960, shall be Zero Dollars ($0.00), which sum will be produced by the rate of zero cents (.000) per one hundred dollars assessed valuation for residential property, zero cents (.000) per one hundred dollars assessed valuation for agricultural property, zero cents (.000) per one hundred dollars assessed valuation for commercial property and zero cents (.000) per one hundred dollars assessed valuation for personal property. Section Nine. The amount of taxes which shall be levied, assessed and collected in the year 2019 on all taxable 190
tangible property within that part of the corporate limits of St. Louis County lying within Subdistrict No. 89 (Loretta-Joplin), as defined and delineated by District Ordinance No. 383, adopted March 31, 1960, shall be Zero Dollars ($0.00), which sum will be produced by the rate of zero cents (.000) per one hundred dollars assessed valuation for residential property, zero cents (.000) per one hundred dollars assessed valuation for agricultural property, zero cents (.000) per one hundred dollars assessed valuation for commercial property and zero cents (.000) per one hundred dollars assessed valuation for personal property. Section Ten. The amount of taxes which shall be levied, assessed and collected in the year 2019 on all taxable tangible property within that part of the corporate limits of St. Louis County lying within Subdistrict No. 342 (Clayton-Central), as defined and delineated by District Ordinance No. 1882, adopted May 1, 1969, shall be Zero Dollars ($0.00), which sum will be produced by the rate of zero cents (.000) per one hundred dollars assessed valuation for residential property, zero cents (.000) per one hundred dollars assessed valuation for agricultural property, zero cents (.000) per one hundred dollars assessed valuation for commercial property and zero cents (.000) per one hundred dollars assessed valuation for personal property. Section Eleven. The amount of taxes which shall be levied, assessed and collected in the year 2019 on all taxable tangible property within that part of the corporate limits of St. Louis County lying within Subdistrict No. 366 (University City Branch of River des Peres Stormwater Subdistrict), as defined and delineated by District Ordinance No. 2146, adopted April 14, 1971, shall be Zero Dollars ($0.00), which sum will be produced by the rate of zero cents (.000) per one hundred dollars assessed valuation for residential property, zero cents (.000) per one hundred dollars assessed valuation for agricultural property, zero cents (.000) per one hundred dollars assessed valuation for commercial property and zero cents (.000) per one hundred dollars assessed valuation for 191
personal property. Section Twelve. The amount of taxes which shall be levied, assessed and collected in the year 2019 on all taxable tangible property within that part of the corporate limits of St. Louis County lying within Subdistrict No. 367 (Deer Creek Stormwater Subdistrict), as defined and delineated by District Ordinance No. 2557, adopted March 27, 1974; and as enlarged by annexation thereto of the areas described in District Ordinance No. 2611, adopted June 26, 1974, shall be Zero Dollars ($0.00), which sum will be produced by the rate of zero cents (.000) per one hundred dollars assessed valuation for residential property, zero cents (.000) per one hundred dollars assessed valuation for agricultural property, zero cents (.000) per one hundred dollars assessed valuation for commercial property and zero cents (.000) per one hundred dollars assessed valuation for personal property. Section Thirteen. The amount of taxes which shall be levied, assessed and collected in the year 2019 on all taxable tangible property within that part of the corporate limits of St. Louis County lying within Subdistrict No. 369 (Sugar Creek Stormwater Subdistrict), as defined and delineated by District Ordinance No. 2552, adopted March 13, 1974, shall be Zero Dollars ($0.00), which sum will be produced by the rate of zero cents (.000) per one hundred dollars assessed valuation for residential property, zero cents (.000) per one hundred dollars assessed valuation for agricultural property, zero cents (.000) per one hundred dollars assessed valuation for commercial property and zero cents (.000) per one hundred dollars assessed valuation for personal property. Section Fourteen. The amount of taxes which shall be levied, assessed and collected in the year 2019 on all taxable tangible property within that part of the corporate limits of St. Louis County lying within Subdistrict No. 448 (Missouri River - 192
Bonfils), as defined and delineated by District Ordinance No. 3465, adopted March 22, 1978, shall be Zero Dollars ($0.00), which sum will be produced by the rate of zero cents (.000) per one hundred dollars assessed valuation for residential property, zero cents (.000) per one hundred dollars assessed valuation for agricultural property, zero cents (.000) per one hundred dollars assessed valuation for commercial property and zero cents (.000) per one hundred dollars assessed valuation for personal property. Section Fifteen. The amount of taxes which shall be levied, assessed and collected in the year 2019 on all taxable tangible property within that part of the corporate limits of St. Louis County lying within Subdistrict No. 449 (Meramec River Basin - M.S.D. Southwest), as defined and delineated by District Ordinance No. 3482, adopted March 29, 1978, shall be Zero Dollars ($0.00), which sum will be produced by the rate of zero cents (.000) per one hundred dollars assessed valuation for residential property, zero cents (.000) per one hundred dollars assessed valuation for agricultural property, zero cents (.000) per one hundred dollars assessed valuation for commercial property and zero cents (.000) per one hundred dollars assessed valuation for personal property. Section Sixteen. The amount of taxes which shall be levied, assessed and collected in the year 2019 on all taxable tangible property within that part of the corporate limits of St. Louis County lying within Subdistrict No. 453 (Shrewsbury Branch of River des Peres), as defined and delineated by District Ordinance No. 3484, adopted April 12, 1978, shall be Zero Dollars ($0.00), which sum will be produced by the rate of zero cents (.000) per one hundred dollars assessed valuation for residential property, zero cents (.000) per one hundred dollars assessed valuation for agricultural property, zero cents (.000) per one hundred dollars assessed valuation for commercial property and zero cents (.000) per one hundred dollars assessed valuation for personal property. Section Seventeen. The amount of taxes which shall be levied, assessed and collected in the year 2019 on all taxable 193
tangible property within that part of the corporate limits of St. Louis County lying within Subdistrict No. 454 (Seminary Branch of River des Peres), as defined and delineated by District Ordinance No. 3485, adopted April 12, 1978, shall be Zero Dollars ($0.00), which sum will be produced by the rate of zero cents (.000) per one hundred dollars assessed valuation for residential property, zero cents (.000) per one hundred dollars assessed valuation for agricultural property, zero cents (.000) per one hundred dollars assessed valuation for commercial property and zero cents (.000) per one hundred dollars assessed valuation for personal property. Section Eighteen. The amount of taxes which shall be levied, assessed and collected in the year 2019 on all taxable tangible property within that part of the corporate limits of St. Louis County lying within Subdistrict No. 455 (Black Creek), as defined and delineated by District Ordinance No. 3486, adopted April 12, 1978, shall be Zero Dollars ($0.00), which sum will be produced by the rate of zero cents (.000) per one hundred dollars assessed valuation for residential property, zero cents (.000) per one hundred dollars assessed valuation for agricultural property, zero cents (.000) per one hundred dollars assessed valuation for commercial property and zero cents (.000) per one hundred dollars assessed valuation for personal property. Section Nineteen. The amount of taxes which shall be levied, assessed and collected in the year 2019 on all taxable tangible property within that part of the corporate limits of St. Louis County lying within Subdistrict No. 1 of the River des Peres Watershed (Creve Coeur-Frontenac Area), as defined and delineated by District Ordinance No. 24, adopted June 20, 1955, and as enlarged by annexation thereto of the area described in District Ordinance No. 1719 adopted February 13, 1968, shall be Zero Dollars ($0.00), which sum will be produced by the rate of zero cents (.000) per one hundred dollars assessed valuation for residential property, zero cents (.000) per one hundred dollars assessed valuation for agricultural property, zero cents (.000) per one hundred 194
dollars assessed valuation for commercial property and zero cents (.000) per one hundred dollars assessed valuation for personal property. Section Twenty. The amount of taxes which shall be levied, assessed and collected in the year 2019 on all taxable tangible property within that part of the corporate limits of St. Louis County lying within Subdistrict No. 4 of the River des Peres Watershed (North Affton Area), as defined and delineated by District Ordinance No. 22, adopted June 20, 1955, and as such part was enlarged by District Ordinance No. 190, adopted April 7, 1958, shall be Zero Dollars ($0.00), which sum will be produced by the rate of zero cents (.000) per one hundred dollars assessed valuation for residential property, zero cents (.000) per one hundred dollars assessed valuation for agricultural property, zero cents (.000) per one hundred dollars assessed valuation for commercial property and zero cents (.000) per one hundred dollars assessed valuation for personal property. Section Twenty-One. The amount of taxes which shall be levied, assessed and collected in the year 2019 on all taxable tangible property within that part of the corporate limits of St. Louis County lying within Subdistrict No. 7 of the River des Peres Watershed (Wellston Area), as defined and delineated by District Ordinance No. 409, adopted June 16, 1960, and as such part was enlarged by District Ordinance No. 2497, adopted November 8, 1973, shall be Zero Dollars ($0.00), which sum will be produced by the rate of zero cents (.000) per one hundred dollars assessed valuation for residential property, zero cents (.000) per one hundred dollars assessed valuation for agricultural property, zero cents (.000) per one hundred dollars assessed valuation for commercial property and zero cents (.000) per one hundred dollars assessed valuation for personal property. Section Twenty-Two. If any section, subsection, sentence, clause, phrase or portion of this Ordinance is for any reason 195
held invalid or unconstitutional by any court of competent jurisdiction, such portion shall be deemed a separate, distinct, and independent provision and such holding shall not affect the validity of the remaining portions hereof. The foregoing Ordinance will be introduced May 9, 2019. 196
MSD Project Clear
is the initiative to
improve water
quality and
alleviate many
wastewater
concerns in the
St. Louis region.
It will invest
billions of dollars
over a generation
in planning,
designing, and
building
community
rainscaping,
system
improvements,
and an ambitious
program of
maintenance
and repair.