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HomeMy Public PortalAboutFY18 Preliminary BudgetMetropolitan St. Louis Sewer District St. Louis, Missouri 2017-2018 Budget UTILITIES IN ONE2 WASTEWATER + STORMWATER PRELIMINARY METROPOLITAN ST. LOUIS SEWER DISTRICT FISCAL YEAR 2018 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  FY18 Strategic Business Plan ............................................. 18  Budget Process ................................................................... 55  MSD Flow of User Charges ............................................... 57  Sources of Funding ............................................................. 58  Allocated Positions ............................................................. 62  Capital Improvement & Replacement Program Summary . ..63  Consolidated Statement of Changes in Ind.Fund Balance .. ..64  Consolidated Statement of Changes in Total Fund Balance 65  Labor Transfer Summary FY18-FY20 ............................... 66  Interfund Transfer Activity by Fund FY18-FY20 .............. 69 III. GENERAL FUND  Description ........................................................................... 73  Statement of Changes in Fund Balance ................................ 74  FY18 Budget and Two-Year Projection ............................... 75  General Fund Operating Expense Budget & Variances ....... 80  General Fund Budget by Organization by Object Group ..... 84 IV. REVENUE FUNDS  Description ......................................................................... 119  Consolidated Statement of Changes in Fund Balances ....... 120  Projected User Charge Revenue Composite ....................... 121  Wastewater Revenue Fund (3306) ...................................... 122  Stormwater Revenue Fund (3307) ...................................... 124 V. OMCI FUNDS  Description .......................................................................... 125  Consolidated Statement of Changes in Fund Balances ....... 126  Stormwater Regulatory Fund (5110) .................................. 127  Districtwide StormwaterFund (5120) ................................ 128  Stormwater Operations & Maintenance Fund (5130) ......... 129  Individual Fund Statements ................................................ 130 VI. CONSTRUCTION FUNDS  Description .......................................................................... 151  Consolidated Statement of Changes in Fund Balances ....... 152  Sanitary Replacement Fund (6660) ..................................... 153  Stormwater Replacement Fund (6700) ............................... 154 VII. DEBT SERVICE & SPECIAL FUNDS  Debt Service Funds Description ......................................... 155  Consolidated Statement of Changes in Fund Balances ....... 156  Individual Revenue Bond Funds ......................................... 157  Special Funds Description .................................................. 173  Consolidated Statement of Changes in Fund Balances ....... 174  Individual Special Funds ..................................................... 175 VIII. ORDINANCES  Proposed FY16 Budget Ordinance ..................................... 181  Proposed Tax Ordinance ..................................................... 187 Fiscal Year 2018 BUDGET March 09, 2017 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) 2018, 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 2018 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 2018 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 2018 operating budget includes $200.1 million for day-to-day operations, reflecting a $3.5 million or 2% increase over the FY 2017 budget. The total District budget for FY 2018 is $651.1 million, which includes the operating budget, Capital Improvement and Replacement Program (CIRP), and debt service. The proposed budget includes a net decrease of 7 Full Time Employees Proposed expenditures for the FY 2018 are summarized as follows: Operating $200.1 million CIRP 341.9 million Debt Service 109.1 million TOTAL EXPENSE BUDGET $651.1 million 1 Versus costs presented to and approved by the FY 2017 – 2020 Rate Commission, the operating budget for FY 2018 is projected to be 4.5% less than originally planned; and the CIRP budget for FY 2018 is projected to be 7% less than originally planned. The proposed FY 2018 budget for wastewater user charges is approximately $360.4 million, which is $14.2 million or 3.8% 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 $218.8 million in FY 2018 or $43.6 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. WASTEWATER PROJECTS – The primary focus of MSD’s mission is the execution of the CIRP. The long-term goals of the CIRP are to protect the health and safety of our St. Louis community through the renewal and improvement of MSD’s existing wastewater collection and treatment capabilities. Each year moves us closer to our goals for this important program. In FY 2018, MSD plans 157 new or continuing wastewater projects, located throughout MSD’s service area, totaling $331.6 million. These projects are funded primarily from the Sanitary Replacement Fund, and represent $20.9 million in continued projects and $310.7 million in new projects. PHASE II STORMWATER PERMIT – The Missouri Department of Natural Resources has issued a new 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. The new permit mandates that MSD implement best management practices toward the goal of attaining Missouri’s Water Quality Standards. Some examples of these best management practices include: coordinating stream clean-up events, inspecting stormwater outfalls for illegal discharges, training MSD and municipal employees on how to reduce stormwater pollution, and requiring the installation of green infrastructure like rain gardens and pervious pavement on development projects. Per the Phase II Storm Water Management Plan, MSD has again committed significant resources to this important effort. Not only does this work help us meet MSD’s legal obligations as a stormwater permit holder and as the St. Louis Coordinating Authority, but it significantly reduces the overall compliance burden incurred by our co-permittees. Such an approach allows for a comprehensive and meaningful direction to our community’s Phase II Stormwater efforts. STORMWATER PROJECTS - In FY 2018, MSD tentatively plans 17 stormwater projects, including continuing projects from FY 2017, totaling $10.3 million. STORMWATER NEXT STEPS – In April 2016, area voters approved Proposition S, which equalized stormwater operation and maintenance for all customers in MSD’s service area. While the passage of Proposition S was a significant milestone, it did not address future capital projects covering flood and erosion issues. Accordingly, MSD is gathering public input, and starting the process of developing a proposal that will be submitted to the Rate Commission in FY 2018 – 2019 to address these District-wide stormwater issues. 2 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. These 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 $4.7 billion in improvements to the wastewater system over the next two decades. The FY 2018 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. MSD Project Clear is the name MSD has given to all Consent Decree activities and resulting communications with stakeholders. Therefore, MSD Project Clear is MSD’s $4.7 billion, 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. MSD Project Clear will focus on system-wide improvements across the St. Louis area to get the rain out, repair and maintain, and build system improvements. Projects range in scale from massive underground tunnels to carry the volume of stormwater needed in a growing region with more paved surfaces, to the disconnection of residential downspouts from the sanitary sewer line, and rainscaping improvements to manage stormwater as close as possible to where it falls. RAINSCAPING/ GREEN INFRASTRUCTURE – As part of MSD Project Clear, $100 million was allocated to implement a rainscaping (green infrastructure) program, within the Mississippi River drainage areas of the combined sewer system, including portions of northeast St. Louis County, and portions of northern and eastern St. Louis City. In 2016, EPA approved MDS’s plan to complete the $100 million in rainscaping improvements. 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.  Through the Large Scale Rainscaping Program, MSD will continue to build partnerships with municipalities, schools, community development organizations, and private developers in order to identify joint opportunities to incorporate rainscaping into ongoing programs and future redevelopment projects.  Continuing the Small Grants Rainscaping Program, encourages homeowners to apply for grants up to $3,000 to use simple techniques to reduce the overall impact of stormwater. Rain gardens, bioretention cells, pervious pavement, and green roofs are all features that can slow down and soak up rainwater before it gets to the sewer system. DIVERSITY – MSD’s Diversity Program continues to open doors and create opportunities for growth for small businesses within the St. Louis community. On-going diversity efforts at MSD focus on helping to develop and grow minority- and women-owned business enterprises (MWBE). In recent years, we have expanded our focus to ensure broader participation 3 on our capital projects. Results of these efforts demonstrate increased MWBE participation. In FY 2016, MWBE firms performed $44.7 million in capital work, which represents 22.91% of our capital program. In the same timeframe, minority construction workforce represented 343,443 hours, or 28.12% of the total hours worked, with women workforce participation at 49,501 hours, or 4.05% of total hours worked in construction. For professional services, minorities represented 18.41% and women represented 34.32% of MSD’s capital program workforce.  As MSD continues the important work we are doing to protect our environment, we will continue our efforts to ensure MSD staff and our service providers are reflective of the diverse community we serve. In FY 2018, 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 our efforts to inform the community of our operations and needs. We will persist in addressing the health, safety, and environmental needs of our St. Louis community. In short, we will continue to work to prepare MSD, its customers, and our community for the challenges we face today and many years into the future. Sincerely, Brian Hoelscher, P.E. Executive Director & Chief Executive Officer 4 Citizens – City of St. LouisCitizens – St. Louis CountyFrancis G. SlayMayorSteve StengerCounty ExecutiveElectsJames FaulVice ChairTerm Expires: 3/15/17Ruby BonnerTrusteeTerm Expires: 3/15/18Annette MandelTrusteeTerm Expires: 3/15/20Michael YatesChairTerm Expires: 3/15/14Rev. Ronald BoboTrusteeTerm 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 CounselVicki Taylor-EdwardsDirectorHuman ResourcesJonathon SpragueDirectorOperationsBarbara MohnDirectorInformation SystemsElectsAppointsAppoints5 Fiscal Year 2018 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. FY18 Total Revenue: (shown in million $) Wastewater User Charges: $360.4 Revenue Bonds: 220.0 Taxes: 31.4 Investment and Other Income: 7.6 Use of Fund Balances: 31.7 TOTAL DISTRICT REVENUE: $651.1 FY18 Total Expense: (shown in million $) Operating Budget: $200.1 CIRP: 341.9 Debt Service: 109.1 TOTAL DISTRICT EXPENSES: $651.1  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 9, 2017. 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 Capital Improvement and Replacement Program (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 2016A and 2016B SRF Direct Loan Program with the State of Missouri and issued Series 2016C Revenue Bonds. The Board approved these debt issuances with Ordinances 14571, 14572 and 14567, 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. 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 FY2017 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 FY2017 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 FY2017 were authorized by voters at a special election held on June 5, 2012. 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 refunding bonds in FY2017. 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 FY2017. 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 FY2017. 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: FY2016 – Actual – 244 days FY2017 – Projected – 157 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. Please refer to the “Changes in Fund Balance” tables for these funds in the Debt Service & Special Funds section of this book. The District will maintain a Wastewater Backup Insurance and Reimbursement Fund with a minimum balance of $1 million dollars. Please refer to the “Changes in Fund Balance” tables for these funds in the Debt Service & Special Funds section of this book. The District will maintain a General Insurance Fund with a minimum balance of $500,000 dollars. Please refer to the “Changes in Fund Balance” tables for these funds in the Debt Service & Special Funds section of this book. 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: FY2016 – Actual – 244 days FY2017 – Projected – 157 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 9, 2017. 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. Rubin Brown LLP issued their Independent Auditors’ Report for the financial statements as of and for the years ended June 30, 2016 and 2015 on October 17, 2016. 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 is 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 and stormwater 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 2018-2022 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) 2018 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 2018 goals may appear similar to the original set of goals, the underlying refinements and changes in these goals are significant. The FY 2018 SBOP is easily understood, the goals and resulting strategies are actionable, and the impact of the strategies is measurable. Additionally, the FY 2018 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 2018 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 and stormwater 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 2018 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 2018 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: 2018 Initiation Timeframe Completion Timeframe a) Implement strategies identified for the next phase of MSD’s Project Clear based on the established 90-day model. b) Maintain relationships with additional stakeholders with message synergy to educate and inform on MSD’s mission. c) Maintain communications and relationships with stakeholders regarding MSD issues, with a focus on stormwater funding and Project Clear activities. d) Continue to refine and implement strategies and identify the required resources for future phases of public communication and outreach programs. e) Continue implementation of recommendations for public outreach programs to reduce nutrients in wastewater and stormwater, consistent with the Missouri Nutrient Reduction Strategy. f) Continue outreach and education to obtain feedback on possible enhancements to stormwater services and method of revenue collection. g) Plan for and implement activities for the Stormwater Rate Commission process. a) Q1, FY 2018 b) Q1, FY 2018 c) Q1, FY 2018 d) Q1, FY 2018 e) Q1, FY 2018 f) Q1, FY 2018 g) Q1, FY 2018 a) Q4, FY 2018 b) Q4, FY 2018 c) Q4, FY 2018 d) Q4, FY 2018 e) Q4, FY 2018 f) Q4, FY 2018 g) Q4, FY 2018 24 STRATEGY 1: EDUCATE AND PARTNER WITH STAKEHOLDERS TO BUILD SUPPORT  Objective 1: Execute Community Outreach Programs   Milestones Year 2: 2019 Milestones Years 3 - 5: 2020 – 2022 a) Evaluate Project Clear and its role in the District’s communication strategy. b) Maintain relationships with additional stakeholders with message synergy to educate and inform on MSD’s mission. c) Continue support for Stormwater Rate Commission Process. d) Review and revise public communication and outreach programs goals and staffing. e) Continue implementation of the public outreach programs consistent with the Missouri Nutrient Reduction Strategy. f) Develop Staff recommendations for Plan Amendment Commission, convene commission, and vote on any Plan Amendment changes. g) Plan for and implement activities for the Wastewater Rate Commission Process. a) Evaluate Project Clear and its role in the District’s communication strategy. b) Maintain relationships with 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) Implement activities for the Wastewater Rate Commission Process. e) Maintain communication and relationships with stakeholders following the stormwater, wastewater, and plan amendment ballot outcomes. 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: 2018 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), 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 focus on expanding peer to peer relationships with staff counterparts. d) Conduct annual 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) Q1, FY 2018 b) Q1, FY 2018 c) Q1, FY 2018 d) Q2, FY 2018 e) Q3, FY 2018 f) Q1, FY 2018 a) Q1, FY 2018 b) Q4, FY 2018 c) Q4, FY 2018 d) Q4, FY 2018 e) Q4, FY 2018 f) Q1, FY 2018 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: 2019 Milestones Years 3 - 5: 2020 - 2022 a) Develop legislative agenda for both State and Federal activities. b) Continue meetings with St. Louis City (Mayor’s office and Board of Aldermen), 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 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), 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: 2018 Initiation Timeframe Completion Timeframe a) Continue hosting networking events and other community events for the MWBE program to increase stakeholder relationships and participation with the District. b) Continue to identify and evaluate efforts to increase workforce participation by women in the construction of CIRP projects. c) Continue to monitor MSD’s Diversity Programs and report on progress. d) Continue to evaluate all investments made as part of the CBA and make adjustments to program and funding, as appropriate. e) Continue efforts to expand CBA participation on signatories, owners and minority organizations. f) Continue execution and evaluation of the SLATE First Source Hiring Program to provide opportunities for contractors to hire low income, unemployed and underemployed individuals for District projects. g) Begin the process to update the Disparity Study. h) Evaluate the effectiveness of the On The Job Training (OJT) programs for capital tunneling projects. i) Evaluate the effectiveness of the MSD Contractor Tunneling Training Program for capital tunneling projects. a) Q1, FY 2018 b) Q1, FY 2018 c) Q1, FY 2018 d) Q1, FY 2018 e) Q1, FY 2018 f) Q1, FY 2018 g) Q1, FY 2018 h) Q1, FY 2018 i) Q1, FY 2018 a) Q4, FY 2018 b) Q4, FY 2018 c) Q1, FY 2018 d) Q4, FY 2018 e) Q4, FY 2018 f) Q4, FY 2018 g) Q4, FY 2018 h) Q4, FY 2018 i) Q4, FY 2018 28 STRATEGY 1: EDUCATE AND PARTNER WITH STAKEHOLDERS TO BUILD SUPPORT  Objective 3: Execute Diversity and Outreach Programs    Milestones Year 2: 2019 Milestones Years 3 - 5: 2020 – 2022 a) Continue hosting networking events and other community events for the MWBE program to increase stakeholder relationships and participation with the District. b) Continue to identify and evaluate efforts to increase workforce participation by women in the construction of CIRP projects. c) Continue to monitor MSD’s Diversity Programs and report on progress. d) Continue to evaluate all investments made as part of the CBA and make adjustments to program and funding, as appropriate. e) Continue to expand CBA participation on signatories, owners and minority organizations. f) Continue execution and evaluation of SLATE First Source Hiring Program to provide opportunities for contractors to hire low income, unemployed and underemployed individuals for District projects. g) Complete the update of the Disparity Study. h) Continue to evaluate and report the effectiveness of the On The Job Training (OJT) programs for capital tunneling 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. 29 STRATEGY 1: EDUCATE AND PARTNER WITH STAKEHOLDERS TO BUILD SUPPORT  Objective 3: Execute Diversity and Outreach Programs   projects. i) Continue to evaluate and report the effectiveness of the MSD Contractor Tunneling Program for capital tunneling projects. 30 STRATEGY 2: MANAGE THE DISTRICT’S COSTS AND REVENUES TO OPTIMIZE FINANCIAL IMPACTS  Objective 1: Increase Collection of Delinquent Revenue   Milestones Year 1: 2018 Initiation Timeframe Completion Timeframe a) Continue implementing pilot water shutoff solution to increase collection of delinquent sewer service charges. b) Evaluate additional water shut-off options. c) Continue to assess and modify collection process to achieve net average collection period for receivables to 45 days or less. a) Q1, FY 2018 b) Q1, FY 2018 c) Q1, FY 2018 a) Q4, FY 2018 b) Q4, FY 2018 c) Q4, FY 2018 Milestones Year 2: 2019 Milestones Years 3 - 5: 2020 - 2022 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. c) Re-evaluate the effectiveness of the Customer Assistance Program and adjust accordingly. 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. 31 STRATEGY 2: MANAGE THE DISTRICT’S COSTS AND REVENUES TO OPTIMIZE FINANCIAL IMPACTS  Objective 2: Identify and Implement Cost Savings Initiatives   Milestones Year 1: 2018 Initiation Timeframe Completion Timeframe a) Maintain annual operating budgets that are aligned with Approved Rate Commissions report. b) Assess multi-channel e-commerce strategies for billing and payment promotion and incorporate new technologies. c) Continue to evaluate results of occupational injury prevention program to mitigate “at risk” behaviors, and revise accordingly. d) Evaluate refunding opportunities to refinance debt service cost. e) Investigate appropriate benchmarks that could be used to drive cost savings. f) Compile and analyze data to determine effectiveness of the Wellness Program. g) Implement internal audit recommendations relating to Fleet Management process. a) Q1, FY 2018 b) Q2, FY 2018 c) Q1, FY 2018 d) Q1, FY 2018 e) Q1, FY 2018 f) Q1, FY 2018 g) Q1, FY 2018 a) Q4, FY 2018 b) Q4, FY 2018 c) Q4, FY 2018 d) Q4, FY 2018 e) Q4, FY 2018 f) Q4, FY 2018 g) Q4, FY 2018 32 STRATEGY 2: MANAGE THE DISTRICT’S COSTS AND REVENUES TO OPTIMIZE FINANCIAL IMPACTS  Objective 2: Identify and Implement Cost Savings Initiatives   Milestones Year 2: 2019 Milestones Years 3 - 5: 2020 - 2022 a) Maintain annual operating budgets that are aligned with approved Rate Commission report. b) Implement multi-channel e-commerce strategies for billing and payment promotion and incorporate new technologies. c) Continue to evaluate results of occupation injury prevention program while providing counseling and training resources to employees that encounter frequent occupational injuries. d) Continue compilation of data to determine the effectiveness of the Wellness Program. a) Maintain annual operating budgets that are aligned with Approved Rate Commission report. b) Evaluate next steps of the occupational injury prevention program. c) Evaluate results of the Wellness Program. 33 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: 2018 Initiation Timeframe Completion Timeframe a) Manage capital program (wastewater and stormwater) within supporting revenue, while assuring Consent Decree 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) Continue development and implementation of predictive analytics to enhance financial forecasting used in strategic decision making. f) Develop stormwater rate proposal for submission to the Rate Commission. a) Q1, FY 2018 b) Q1, FY 2018 c) Q1, FY 2018 d) Q1, FY 2018 e) Q1, FY 2018 f) Q1, FY 2018 a) Q4, FY 2018 b) Q4, FY 2018 c) Q4, FY 2018 d) Q4, FY 2018 e) Q4, FY 2018 f) Q3, FY 2018 34 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: 2019 Milestones Years 3 – 5: 2020 – 2022 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) Continue work on stormwater rate commission process. g) Begin development of wastewater rate proposal. a) Continue to manage capital program within supporting revenue while assuring Consent Decree compliance. b) Manage District’s long-term Debt Program to meet key bond financial ratios indicators to maintain current bond ratings and Consent Decree compliance. c) Continue to refine and report on multi-decade financing plan to support Consent Decree. d) Implement Wastewater Rate Commission Proposal. e) Refine application of predictive analytics to enhance decision making. f) Complete and implement stormwater rate proposal. g) Conduct outreach to municipalities to address the status of OMCI taxes. 35 STRATEGY 3: INTEGRATE AND IMPROVE THE DISTRICT’S BUSINESS PROCESS  Objective 1: Implement Regional Development Review/Permitting Business Process Improvements   Milestones Year 1: 2018 Initiation Timeframe Completion Timeframe a) Implement software solution and complete organizational changes required to fully benefit from the software and business process improvements. b) Begin post-implementation review to assess improvements gained as a result of the new Development Review/Permitting business process improvements. c) Continue implementation of paperless process utilizing tools as supported by good business processes. d) Develop and conduct customer survey of user community. a) Q1, FY 2018 b) Q4, FY 2018 c) Q4, FY 2018 d) Q3, FY 2018 a) Q4, FY 2018 b) Q4, FY 2018 c) Q4, FY 2018 d) Q4, FY 2018 Milestones Year 2: 2019 Milestones Years 3 - 5: 2020 – 2022 a) Complete implementation of paperless process and conduct post-implementation review. Report results to regional partners. b) Evaluate and use customer survey results to improve business processes. a) Work with regional partners to help identify opportunities for improvement. b) Support regional partners’ efforts to expand utilization. 36 STRATEGY 3: INTEGRATE AND IMPROVE THE DISTRICT’S BUSINESS PROCESS  Objective 2: Implement E-CIS (Billing and Collection) Business Process Improvements   Milestones Year 1: 2018 Initiation Timeframe Completion Timeframe a) Perform cost/benefit analysis to assess improvements gained as a result of the System Upgrade and the implementation of the Title Quote software solution. a) Q1, FY 2018 a) Q4, FY 2018 Milestones Year 2: 2019 Milestones Years 3 – 5: 2020 – 2022 37 STRATEGY 3: INTEGRATE AND IMPROVE THE DISTRICT’S BUSINESS PROCESS  Objective 3: Implement Fleet Management Business Process Improvements   Milestones Year 1: 2018 Initiation Timeframe Completion Timeframe a) Complete cost/benefit analysis to assess improvements gained as a result of implementation of the software solution and fleet management business process improvements. a) Q2, FY 2018 a) Q4, FY 2018 Milestones Year 2: 2019 Milestones Years 3 – 5: 2020 – 2022 38 STRATEGY 3: INTEGRATE AND IMPROVE THE DISTRICT’S BUSINESS PROCESS  Objective 4: Implement Information Governance Program That Meets the District’s Records & Information Discovery, Compliance and Information Security Policies   Milestones Year 1: 2018 Initiative Timeframe Completion Timeframe a) Finalize the hiring of an Information Governance (IG) Manager. b) Continue communication, change management, marketing, and messaging plans for the IG Program “Physical Records Cleanup” rollout. c) Continue training and phased implementation of the “Physical Records Cleanup”pursuant to the Records Retention Schedule (RRS). a) Q1, FY 2018 b) Q1, FY 2018 c) Q1, FY 2018 a) Q4, FY 2018 b) Q4, FY 2018 c) Q4, FY 2018 Milestones Year 2: 2019 Milestones Years 3 – 5: 2020 – 2022 a) Finalize District-wide phased implementation of the “Physical Records Cleanup” pursuant to the RRS. b) Based on responses to a Request for Proposal (RFP), evaluate and select an Enterprise Content Management (ECM) software solution unless determined that an existing District system can satisfy IG Program requirements. c) Begin communication, change management, marketing and messaging campaigns for the IG Program “Electronic Records Cleanup” rollout. d) Initiate training and phased implementation of the “Electronic Records Cleanup” pursuant to the RRS commencing with the Legal Department pilot program. a) Complete implementation of the ECM software solution. b) Complete implementation of business process and organizational changes. c) Perform cost/benefit analysis to access improvements gained as a result of the IG Program. 39 STRATEGY 3: INTEGRATE AND IMPROVE THE DISTRICT’S BUSINESS PROCESS  Objective 5: Integrate Asset Information Across Systems (Oracle, Maximo and GIS)   Milestones Year 1: 2018 Initiation Timeframe Completion Timeframe a) Develop interfaces and reporting to maintain data synchronization between systems (Oracle, GIS and Maximo). b) Continue to load asset attributes and valuation information into Oracle. a) Q1, FY 2018 b) Q1, FY 2018 a) Q4, FY 2018 b) Q4, FY 2018 Milestones Year 2: 2019 Milestones Years 3 – 5: 2020 – 2022 a) Implement interfaces and reporting to maintain data synchronization between systems (Oracle, GIS, and Maximo). b) Maintain asset attributes and valuation information in Oracle Financials. a) Evaluate procedures for synchronization process and adjust accordingly. 40 STRATEGY 3: INTEGRATE AND IMPROVE THE DISTRICT’S BUSINESS PROCESS  Objective 6: Implement Customer Service Business Process Improvements   Milestones Year 1: 2018 Initiative Timeframe Completion Timeframe a) Create and document a customer service strategy/plan to address prioritized customer service improvement opportunities. b) Identify and document technology enablers (e.g. customer service applications) that are needed to implement prioritized customer service improvements. c) Assess feasibility of consolidated response for service delivery for delinquent customers. a) Q1, FY 2018 b) Q2, FY 2018 c) Q3, FY 2018 a) Q4, FY 2018 b) Q4, FY 2018 c) Q4, FY 2018 Milestones Year 2: 2019 Milestones Years 3 – 5: 2020 – 2022 a) Procure technology solutions to begin implementation of customer service improvements. b) Begin implementation of technology solutions as well as business process and organizational changes to realize customer service improvements. c) Develop and implement plan for consolidated response for service delivery for delinquent customers. a) Complete implementation of technology solutions as well as business process and organizational changes. b) Perform cost/benefit analysis to assess customer service improvements gained as a result of implemented technology solutions, business process and organizational changes. 41 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: 2018 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 for FY 2018 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 2018 b) Q1, FY 2018 c) Q1, FY 2018 d) Q1, FY 2018 e) Q1, FY 2018 a) Q4, FY 2018 b) Q4, FY 2018 c) Q4, FY 2018 d) Q4, FY 2018 e) Q4, FY 2018 Milestones Year 2: 2019 Milestones Years 3 – 5: 2020 – 2022 a) Participate in regulatory stakeholder groups, report on results, and identify upcoming regulatory issues. a) Participate in regulatory stakeholder groups. b) Begin stakeholder process for submitting a Municipal 42 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    Separate Storm Sewer System (MS4) application and Stormwater Management Plan in FY 2021. c) Obtain approval for the new MS4 permit in FY 2022. 43 STRATEGY 4: PROMOTE APPRORIATE STANDARDS THROUGH PROACTIVE REGULATORY AND LEGISLATIVE INVOLVEMENT  Objective 2: Promote Appropriate Regulatory and Legislative Initiative to Allow for Integrated Watershed Planning   Milestones Year 1: 2018 Initiation Timeframe Completion Timeframe 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. c) Determine if an update to the Clean Water Act Section 201 Areawide Facility Plan, regarding regionalization of wastewater treatment is needed to implement recommendations from ammonia and nutrient study. a) Q3, FY 2018 b) Q1, FY 2018 c) Q3, FY 2018 a) Q4, FY 2018 b) Q4, FY 2018 c) Q4, FY 2018 Milestones Year 2: 2019 Milestones Years 3 – 5: 2020 – 2022 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. c) Propose variance or modification to the Clean Water Act Section 201 Areawide Facility Plan needed to implement recommendations from the ammonia and nutrient study. 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. c) Pursue variance or modifications to the Clean Water Act Section 201 Areawide Facility Plan, if needed to implement recommendations from the ammonia and nutrient study. 44 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: 2018 Initiation Timeframe Completion Timeframe a) Implement the FY 2018 CIRP commensurate with anticipated stormwater revenues and existing fund balances. b) Continue implementation of stormwater O&M program commensurate with anticipated stormwater revenues similar to the existing CMOM program for wastewater. a) Q1, FY 2018 b) Q1, FY 2018 a) Q4, FY 2018 b) Q4, FY 2018 Milestones Year 2: 2019 Milestones Years 3 - 5: 2020 – 2022 a) Begin development of stormwater program based on results of Rate Commission input or election results. a) Begin to implement stormwater program based upon election results. 45 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: 2018 Initiation Timeframe Completion Timeframe a) Implement the FY2018 CIRP commensurate with anticipated wastewater revenues. Continue to analyze results of completed program and identify potential modifications to the Remedial Requirements of the Consent Decree. b) Finalize plan to adjust the use of Watershed Consultants to best fit the changing CIRP needs. c) Continue the implementation of specific green infrastructure projects in accordance with the approved program. 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) Implement enhanced floodproofing measures at flood sensitive assets to mitigate risks. f) Update solids handling plan and adjust the capital program accordingly. g) Revise capital program and operations to address future nutrient requirements and plant operating strategies. a) Q1, FY 2018 b) Q1, FY 2018 c) Q1, FY 2018 d) Q1, FY 2018 e) Q1, FY 2018 f) Q1, FY 2018 g) Q1, FY 2018 a) Q4, FY 2018 b) Q1, FY 2018 c) Q4, FY 2018 d) Q4, FY 2018 e) Q4, FY 2018 f) Q4, FY 2018 g) Q2, FY 2018 46 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: 2019 Milestones Years 3 – 5: 2020-2022 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. c) Continue to analyze results of condition assessment and service level to identify potential modifications to the CMOM requirements of the Consent Decree. d) Implement the solids handling plan. e) Implement selected ammonia and nutrient removal strategies with existing plant equipment. 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. c) Continue to analyze results of condition assessment and service level and identify potential modifications to the CMOM requirements of the Consent Decree. 47 STRATEGY 5: ADDRESS CUSTOMER AND REGULATORY NEEDS THROUGH A COMPREHENSIVE INFRASTRUCTURE MANAGEMENT PROGRAM  Objective 3: Implement Asset Management Program   Milestones Year 1: 2018 Initiation Timeframe Completion Timeframe a) Continue Phase 3 critical infrastructure asset management plan within plants and pump stations. a) Q1, FY 2018 a) Q4, FY 2018 Milestones Year 2: 2019 Milestones Years 3 – 5: 2020 – 2022 a) Complete Phase 3 critical infrastructure asset management plan within plants and pump stations. b) Develop and begin implementation of a process that incorporates business risk exposure (i.e. Probability & Consequence of Failure) into the prioritization for storm sewers, gravity sewers and fleet. a) Asset Management incorporated into CIRP process. b) Continue implementation of remaining asset management plans for other asset classes identified. 48 STRATEGY 5: ADDRESS CUSTOMER AND REGULATORY NEEDS THROUGH A COMPREHENSIVE INFRASTRUCTURE MANAGEMENT PROGRAM  Objective 4: Implement Comprehensive Facility Maintenance Management Plan   Milestones Year 1: 2018 Initiation Timeframe Completion Timeframe a) Define scope of the centralized responsibility model for the creation and management of facility maintenance plans and schedules for all locations. a) Q1, FY 2018 a) Q4, FY 2018 Milestones Year 2: 2019 Milestones Years 3 – 5: 2020– 2022 a) Evaluate results from (a) and make recommendation concerning its potential implementation if action is found to be needed. b) Begin preparation for implementation of recommended platform for District facility information. a) Continue implementation of the recommendations of the centralized facility maintenance plan. b) Reassess the value and results of the plan. 49 STRATEGY 5: ADDRESS CUSTOMER AND REGULATORY NEEDS THROUGH A COMPREHENSIVE INFRASTRUCTURE MANAGEMENT PROGRAM  Objective 5: Implement a Land Utilization Plan   Milestones Year 1: 2018 Initiation Timeframe Completion Timeframe a) Take results of input from municipal and neighborhood outreach to assess interest in ownership of surplus properties and develop plans for property disposal that takes into account cost and risk for the District. b) Dispose of surplus properties per plan with the help of outside contract assistance. a) Q1, FY 2018 b) Q1, FY 2018 a) Q2, FY 2018 b) Q4, FY 2018 Milestones Year 2: 2019 Milestones Years 3 – 5: 2020 - 2022 a) Annually review Land Utilization Plan including newly acquired property assets to be considered surplus. 50 STRATEGY 5: ADDRESS CUSTOMER AND REGULATORY NEEDS THROUGH A COMPREHENSIVE INFRASTRUCTURE MANAGEMENT PROGRAM  Objective 6: Enhance Reliability of Information Technology Infrastructure   Milestones Year 1: 2018 Initiation Timeframe Completion Timeframe a) Assess results of data center co-location effort and determine strategy/approach (i.e. on premise, cloud, hosting) to refresh aging or end-of-life IT hardware, software and network assets. a) Q1, FY 2018 a) Q4, FY 2018 Milestones Year 2: 2019 Milestones Years 3 – 5: 2020 – 2022 a) Implement Information Technology (IT) project initiatives that will address asset refresh as part of the overall IT infrastructure sustainability plan. b) Enhance the IT infrastructure sustainability plan so as to best support the District’s Business Continuity needs. a) Implement enhancements to the IT infrastructure plan that ensures that the District’s Business Continuity needs are addressed. 51 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: 2018 Initiation Timeframe Completion Timeframe a) Perform District-wide assessment of progress with regard to communication effectiveness of Let’s Talk initiatives. b) Continue implementation and assess effectiveness of digital tools to facilitate internal communication. a) Q1, FY 2018 b) Q1, FY 2018 a) Q4, FY 2018 b) Q4, FY 2018 Milestones Year 2: 2019 Milestones Years 3 – 5: 2020 – 2022 a) 52 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: 2018 Initiation Timeframe Completion Timeframe a) Assess and modify as needed the “Effective Communication Leadership” training program. b) Implement leadership training classes. c) Implement leadership parameters for Senior Leadership Team involvement with future leaders. a) Q1, FY 2018 b) Q1, FY 2018 c) Q1 FY 2018 a) Q4, FY 2018 b) Q4, FY 2018 c) Q4 FY 2018 Milestones Year 2: 2019 Milestones Years 3 – 5: 2020 - 2022 a) Assess and modify leadership training classes. b) Assess and modify leadership paramenters for Senior Leadership Team involvement with future leaders. 53 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: 2018 Initiation Timeframe Completion Timeframe a) Implement SBOP and revised District Policies into applicable training programs and performance review documents. b) Automate and refine the orientation survey via the Learning Management System (LMS) as necessary. c) Implement changes to Civil Service Rules. d) Establish a Task Force to redesign the Performance Review System. a) Q1, FY 2018 b) Q1, FY 2018 c) Q2, FY 2018 d) Q1, FY 2018 a) Q4, FY 2018 b) Q4, FY 2018 c) Q4, FY 2018 d) Q4, FY 2018 Milestones Year 2: 2019 Milestones Years 3 – 5: 2020 – 2022 a) Implement changes to the Performance Review System. a) Assess effectiveness of changes to the Performance Review System. 54 BUDGET PROCESS FY18 The District’s Strategic Business and Operating Plan (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 FY18 STRATEGIC BUSINESS PLAN STRATEGY OBJECTIVE Provide full implementation of services funded through stormwater revenues. 2 3 Reduce FY 2017 wastewater operating expense forecasts to offset wastewater user charge shortfall. Discretionary spending should be decreased from the FY 2017 forecast to accomplish this reduction. 2 2 Stormwater services and non-discretionary operating expenses will be increased per planned service level and negotiated salary increases. All other operating expenses, including incrementals, must be held at FY 2017 budget levels. In other words, business cases for incremental expenses (not including stormwater service level increases) must be offset with base budget reductions. 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 FY17. A two step, zero-based budgeting method is used to develop the FY18 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 of Trustees (“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. 55 BUDGET PROCESS FY18-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 Capital Improvement and Replacement Program (“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.  FY18 Total Revenue: (shown in million $) Wastewater User Charges: $360.4 Stormwater User Charges: 0.0 Revenue Bonds: 220.0 Taxes: 31.4 Investment and Other Income: 7.6 Use of Fund Balances: 31.7 TOTAL DISTRICT REVENUE: $651.1 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.  FY18 Total Expense: (shown in million $) Operating Budget: $200.1 CIRP: 341.9 Debt Service: 109.1 TOTAL DISTRICT EXPENSES: $651.1 56 Wastewater Revenue Fund$359,039,025GENERAL FUND$186,259,675$58,000,000SANITARY REPLACEMENT FUND$250,000WASTEWATER EMERGENCY FUND$6,600,000WATER BACK-UP INSUR. & REIMB. FUNDMSD Flow of User Charges FY18$0GENERAL INSURANCE FUND$107,929,350DEBT SERVICE FUND57 (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 Capital Improvement & Replacement Program column.TOTAL$200.1$109.1$341.9$651.1Fund Balances($23.6)$0.8$54.5$31.7Anticipated Grants$0.0$0.0$0.0$0.0Investment Income & Other (2)$3.7$0.4$3.5$7.6Taxes$25.8$0.0$5.6$31.4Revenue Bonds$0.0$0.0$220.0$220.0Stormwater User Charges$0.0$0.0$0.0$0.0Wastewater User Charges (1)$194.2$107.9$58.3$360.4Sources of FundingFY18($s in millions)Operating Debt ServiceCapital Improvement & Replacement Program TOTAL58 FY18 SOURCES OF FUNDING USER CHARGES The District has a Wastewater User Charge which 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, 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 Funds for construction projects and emergencies. A chart detailing the flow of funds is also included in the following pages of the Budget Summary section. 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 FY18 is estimated at $359.0 million. Other User Charges: Other User Charge revenue such as Late Fees, Lien Interest, Refunds and Account Adjustments are estimated to be $1.4 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 FY18 User Charge revenue is estimated to be $360.4 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. 59 FY18 SOURCES OF FUNDING-continued REVENUE BONDS The District plans to receive approximately $220.0 million in bond and loan proceeds in FY18 to be used for capital improvement projects. These proceeds are expected to be derived from Senior Revenue bonds with a par value of $175.0 million providing approximately $195.0 million in proceeds including premiums of $20.0 million. The remaining $25.0 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 Capital Improvement and Replacement Program (“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. AD VALOREM TAXES During FY18 all taxpayers within the District’s boundaries will be assessed a $0.02 (two 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 $0.10 (ten cents) per $100 of assessed valuation tax levy to pay for the District’s non-regulatory stormwater costs. This tax revenue of approximately $31.4 million is recorded in the Stormwater Regulatory Fund ($5,210,757) and the Districtwide Stormwater Fund ($26,167,409) of the District. 60 FY18 SOURCES OF FUNDING-continued 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 Operation, Maintenance and Construction Improvement (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 $7.6 million of the Budget. Investment Income of approximately $3.0 million is anticipated. Connection fees are expected to generate $1.2 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 $100 thousand. Permit, Plan Review and other engineering fees are projected to be $1.8 million. Miscellaneous Income of approximately $1.3 million is expected, comprised mostly of $1.0 million court awarded court costs and attorney fees. Reimbursement of District Costs makes up the remainder of the Miscellaneous Income. Finally, $200 thousand is expected to be generated from the sale of scrap. GRANT INCOME No grant income is anticipated during the 2018 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 $31.7 million during FY18. 61 FY18DEPARTMENT No. DollarsSecretary - Treasurer 8 857,135 Executive Director 6 765,426 General Counsel 8 1,123,515 Human Resources 32 3,824,225 Finance 65 4,897,877 Information Systems 44 5,281,482 Engineering 238 24,419,119 Operations 61057,415,195 Total Available Positions1,01198,583,972Note: Dollars include salary, FICA, insurance and pensionMetropolitan St. Louis Sewer DistrictFY18 ALLOCATED POSITIONS 62 TYPE OF PROJECTNUMBER OF PROJECTSPROJECT COST CONSTRUCTIONStormwater Construction 14 $ 9,400,000 Stormwater Engineering 1 100,000 Wastewater Construction 73 250,156,000 Wastewater Engineering79 60,516,000 TOTAL:167$ 320,172,000 CONTINUEDStormwater Continued 2 $ 800,000 Wastewater Continued5 20,936,000 TOTAL:7$ 21,736,000 TOTAL CIRP:174$ 341,908,000 CAPITAL IMPROVEMENT AND REPLACEMENT PROGRAM SUMMARY - FY18METROPOLITAN ST. LOUIS SEWER DISTRICT63 METROPOLITAN ST. LOUIS SEWER DISTRICT CHANGES IN TOTAL FUND BALANCE CONSOLIDATED STATEMENT OF CHANGES IN FUND BALANCE FY15 FY16 FY17 FY17 FY18 FY19 FY20 Actual Actual Budget Forecast Budget Budget Budget FUND BALANCE B.O.P.$415,229,923 $242,325,544 $276,834,842 $294,494,637 $319,223,562 $287,588,163 $242,379,903 Revenues: Revenue Bonds 0 339,205,963 242,531,269 263,178,054 220,000,000 275,000,000 282,000,000 Stormwater O&M Interfund Revenue 14,383,900 17,036,162 - - - - - Wastewater User Charge 280,860,953 300,578,332 339,454,887 326,792,089 360,423,925 396,669,208 435,988,696 Stormwater User Charge 1,409,239 1,438,586 -(5,853) - - - Taxes 24,764,324 25,671,058 30,678,019 30,500,024 31,378,166 31,378,166 31,378,166 Interest on Investments 3,292,349 5,430,661 2,733,824 2,470,031 3,018,873 3,051,463 2,724,918 Connection and Other Fees 6,656,831 3,620,240 2,977,008 3,650,482 3,002,000 3,002,000 3,002,000 Proceeds from Sale of Property 390,173 1,068,172 120,000 266,884 200,000 200,000 200,000 Rental Income 37,309 102,865 65,496 103,505 100,000 100,000 100,000 Miscellaneous 1,459,581 14,969,121 1,218,000 1,398,374 1,310,000 1,310,000 1,310,000 Total Revenues 333,254,659 709,116,135 619,778,503 628,353,590 619,432,963 710,710,836 756,703,780 Expenditures: Personnel Services 96,832,265 99,187,122 105,702,283 99,589,235 110,147,101 114,055,950 117,780,716 Supplies 17,596,765 16,193,449 18,451,161 16,810,944 16,469,050 17,214,348 17,181,566 Utilities 16,500,052 16,624,606 17,209,362 17,017,624 17,511,700 17,730,982 17,996,197 Contractual Services 48,811,930 52,984,079 50,060,183 55,056,492 50,720,959 53,613,140 54,003,223 Capital Outlay 4,215,838 4,910,177 5,128,700 5,331,825 5,166,301 5,499,630 5,046,377 Construction and Engineering 245,951,935 278,008,557 378,480,000 318,410,477 341,908,000 417,924,000 396,881,000 Principal Payments 20,268,080 38,565,916 40,867,900 38,059,873 45,149,800 55,211,700 62,025,800 Interest Payments 39,892,483 41,861,042 52,514,940 49,115,273 59,233,450 68,599,416 78,812,172 Agency and Other Debt Expense 1,705,790 91,575,932 5,426,956 4,232,922 4,762,000 6,069,930 6,135,910 Interfund Labor Transfers 14,383,900 17,036,162 0 -0 0 0 Total Expenditures 506,159,038 656,947,041 673,841,485 603,624,665 651,068,362 755,919,097 755,862,961 Net Operating Income (Loss) (172,904,379) 52,169,093 (54,062,982) 24,728,925 (31,635,399) (45,208,260) 840,818 Interfund Transfers 0 0 -0 - - - Increase (Decrease) in Fund Bal. (172,904,379) 52,169,093 (54,062,982) 24,728,924 (31,635,399) (45,208,260) 840,818 Percentage of Change -42%22%-20%8%-10%-16%0% FUND BALANCE E.O.P.$242,325,544 $294,494,637 $222,771,860 $319,223,562 $287,588,163 $242,379,903 $243,220,721 64 METROPOLITAN ST. LOUIS SEWER DISTRICT CONSOLIDATED STATEMENT OF CHANGE IN FUND BALANCE FOR FY18 BUDGET GENERAL FUND REVENUE FUNDS OPER. MAINT. & CONST. IMPR FUNDS CONSTRUCTION FUNDS DEBT SERVICE FUNDS SPECIAL FUNDS TOTAL FUND BALANCE B.O.P.$20,075,408 $0 $61,129,163 $142,916,647 $66,843,073 $28,259,272 $319,223,562 Revenue Bonds - - - 220,000,000 - - 220,000,000 Wastewater User Charge 1,384,900 359,039,025 - - - - 360,423,925 Taxes - - 31,378,166 - - - 31,378,166 Interest on Investments 229,317 - 468,722 1,705,568 438,534 176,731 3,018,873 Connection and Other Fees 1,785,000 - - - - 1,217,000 3,002,000 Proceeds from Sale of Property 200,000 - - - - - 200,000 Rental Income 100,000 - - - - - 100,000 Miscellaneous 1,310,000 - - - - - 1,310,000 Total Revenues 5,009,217 359,039,025 31,846,888 221,705,568 438,534 1,393,731 619,432,963 Personnel Services 109,477,101 - - - - 670,000 110,147,101 Supplies 16,469,050 - - - - - 16,469,050 Utilities 17,511,700 - - - - - 17,511,700 Contractual Services 41,293,487 - 470,672 - - 8,956,800 50,720,959 Capital Outlay 5,166,301 - - - - - 5,166,301 Construction and Engineering 16,805,000 - 14,864,000 310,239,000 - - 341,908,000 Principal Payments 34,000 - - - 45,115,800 - 45,149,800 Interest Payments 1,900 - - - 59,231,550 - 59,233,450 Agency and Other Debt Expense - - - 1,180,000 3,582,000 - 4,762,000 Interfund Labor Transfers (26,459,703) - 18,909,703 7,500,000 - 50,000 - Total Expenditures 180,298,836 - 34,244,376 318,919,000 107,929,350 9,676,800 651,068,362 Net Operating Income (Loss) (175,289,619) 359,039,025 (2,397,487) (97,213,432) (107,490,816) (8,283,069) (31,635,399) Interfund Transfers 186,259,675 (359,039,025) - 58,000,000 107,929,350 6,850,000 - Increase (Decrease) in Fund Bal.10,970,056 - (2,397,487) (39,213,432) 438,534 (1,433,069) (31,635,398) Percentage of Change 55% - -4%-27%1%-5%-10% FUND BALANCE E.O.P.$31,045,464 $0 $58,731,676 $103,703,215 $67,281,607 $26,826,203 $287,588,164 65 DepartmentExpense Type1101 ‐ General Fund4102 ‐ Improvement Fund6660 ‐ Sanitary Replacement Fund5110 ‐ Stormwater Regulatory Fund5120 ‐ Districtwide Stormwater Fund5130 ‐ Stormwater Operations and Maintenance Fund5500 ‐ OMCI Funds TOTALOperations Department Stormwater Labor(3,882,028)$      ‐$                  ‐$                  ‐$                  2,024,956$       1,857,073$      ‐$                  ‐$                   Operations Department Stormwater Equipment(1,879,096)         ‐                    ‐                    ‐                    932,316            946,779           ‐                    ‐                    Operations Department Stormwater Supplies(1,245,071)         ‐                    ‐                    ‐                    684,559            560,512           ‐                    ‐                    Operations Department Stormwater Overhead(4,187,156)         ‐                    ‐                    ‐                    2,184,117        2,003,039       ‐                    ‐                    Engineering Department Stormwater Labor(2,879,007)         ‐                    ‐                    2,341,148       537,860            ‐                    ‐                    ‐                    Engineering Department Stormwater Overhead(2,344,865)         ‐                    ‐                    1,906,794       438,071            ‐                    ‐                    ‐                    Engineering Department SW CIRP Interfund Labor(2,442,480)         ‐                    ‐                    ‐                    1,200,000        250,000           992,480           ‐                    Engineering Department WW CIRP Interfund Labor(7,600,000)        50,000             7,500,000        ‐                    ‐                     ‐                    50,000             ‐                    Total Interfund Labor(26,459,703)$   50,000$            7,500,000$      4,247,942$      8,001,879$       5,617,403$      1,042,480$      ‐$                   Metropolitan Saint Louis Sewer DistrictFY18 Labor Transfer Summary66 DepartmentExpense Type1101 ‐ General Fund4102 ‐ Improvement Fund6660 ‐ Sanitary Replacement Fund5110 ‐ Stormwater Regulatory Fund5120 ‐ Districtwide Stormwater Fund5130 ‐ Stormwater Operations and Maintenance Fund5500 ‐ OMCI Funds TOTALOperations Department Stormwater Labor(4,037,310)$      ‐$                  ‐$                  ‐$                  2,105,954$       1,931,356$      ‐$                  ‐$                   Operations Department Stormwater Equipment(1,954,260)         ‐                    ‐                    ‐                    969,609            984,650           ‐                    ‐                    Operations Department Stormwater Supplies(1,294,874)         ‐                    ‐                    ‐                    711,941            582,932           ‐                    ‐                    Operations Department Stormwater Overhead(4,354,642)         ‐                    ‐                    ‐                    2,271,482        2,083,160       ‐                    ‐                    Engineering Department Stormwater Labor(2,936,587)         ‐                    ‐                    2,387,970       548,617            ‐                    ‐                    ‐                    Engineering Department Stormwater Overhead(2,391,762)         ‐                    ‐                    1,944,930       446,832            ‐                    ‐                    ‐                    Engineering Department SW CIRP Interfund Labor(1,994,039)         ‐                    ‐                    ‐                    1,200,000        250,000           544,039           ‐                    Engineering Department WW CIRP Interfund Labor(9,050,000)        25,000             9,000,000        ‐                    ‐                     ‐                    25,000             ‐                    Total Interfund Labor(28,013,474)$   25,000$            9,000,000$      4,332,901$      8,254,435$       5,832,099$      569,039$         ‐$                   Metropolitan Saint Louis Sewer DistrictFY19 Labor Transfer Summary67 DepartmentExpense Type1101 ‐ General Fund4102 ‐ Improvement Fund6660 ‐ Sanitary Replacement Fund5110 ‐ Stormwater Regulatory Fund5120 ‐ Districtwide Stormwater Fund5130 ‐ Stormwater Operations and Maintenance Fund5500 ‐ OMCI Funds TOTALOperations Department Stormwater Labor(4,198,802)$      ‐$                  ‐$                  ‐$                  2,190,192$       2,008,610$      ‐$                  ‐$                   Operations Department Stormwater Equipment(2,032,430)         ‐                    ‐                    ‐                    1,008,393        1,024,037       ‐                    ‐                    Operations Department Stormwater Supplies(1,346,669)         ‐                    ‐                    ‐                    740,419            606,250           ‐                    ‐                    Operations Department Stormwater Overhead(4,528,828)         ‐                    ‐                    ‐                    2,362,341        2,166,487       ‐                    ‐                    Engineering Department Stormwater Labor(2,995,319)         ‐                    ‐                    2,435,730       559,589            ‐                    ‐                    ‐                    Engineering Department Stormwater Overhead(2,439,597)         ‐                    ‐                    1,983,829       455,769            ‐                    ‐                    ‐                    Engineering Department SW CIRP Interfund Labor(1,845,368)         ‐                    ‐                    ‐                    1,400,000        250,000           195,368           ‐                    Engineering Department WW CIRP Interfund Labor(10,001,783)       ‐                    10,000,000      ‐                    ‐                     ‐                    1,783               ‐                    Total Interfund Labor(29,388,796)$   ‐$                  10,000,000$    4,419,559$      8,716,704$       6,055,383$      197,151$         ‐$                   Metropolitan Saint Louis Sewer DistrictFY20 Labor Transfer Summary68 METROPOLITAN ST. LOUIS SEWER DISTRICTInterfund Transfer Activity by fund for FY18($s in thousands)This table should be read with a focus on the rows.  Positive numbers represent a transfer into the fund listed in the row and out of the fund listed in the column.1101 ‐ General Fund2000 ‐ Principal and Interest Funds3306 ‐ Wastewater Revenue Fund4104 ‐ Water Backup Fund4122 ‐ Wastewater Emergency Fund6660 ‐ Sanitary Replacement FundNet Transfer In / (Out)1101 ‐ General Fund‐                     ‐                    186,260           ‐                    ‐                    ‐                    186,260           2000 ‐ Principal and Interest Funds‐                    ‐                    107,929           ‐                    ‐                    ‐                    107,929           3306 ‐ Wastewater Revenue Fund(186,260)         (107,929)         ‐                    (6,600)              (250)                 (58,000)            (359,039)         4104 ‐ Water Backup Fund‐                    ‐                    6,600               ‐                    ‐                    ‐                    6,600               4122 ‐ Wastewater Emergency Fund‐                    ‐                    250                   ‐                    ‐                    ‐                    250                   6660 ‐ Sanitary Replacement Fund‐                    ‐                    58,000             ‐                    ‐                    ‐                    58,000             Net Transfer In / (Out)(186,260)         (107,929)         359,039           (6,600)              (250)                 (58,000)            ‐                    This page provides detail of fund transfers allowing the user of this book to better understand which fund is the source and which fund is the recipient of a fund transfer.  This information is presented in a summary fashion in multiple places throughout the book.69 METROPOLITAN ST. LOUIS SEWER DISTRICTInterfund Transfer Activity by fund for FY19($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‐                    ‐                   171,140            ‐                   ‐                   ‐                   ‐                   171,140            2000 ‐ Principal and Interest Funds‐                   ‐                   128,576           ‐                   ‐                   ‐                   ‐                   128,576            3306 ‐ Wastewater Revenue Fund(171,140)         (128,576)         ‐                   (4,000)              (6,250)              (250)                 (85,000)           (395,216)           4104 ‐ Water Backup Fund‐                   ‐                   4,000               ‐                   ‐                   ‐                   ‐                   4,000                 4105 ‐ General Insurance Fund‐                   ‐                   6,250               ‐                   ‐                   ‐                   ‐                   6,250                 4122 ‐ Wastewater Emergency Fund‐                   ‐                   250                  ‐                   ‐                   ‐                   ‐                   250                    6660 ‐ Sanitary Replacement Fund‐                   ‐                   85,000             ‐                   ‐                   ‐                   ‐                   85,000               Net Transfer In / (Out)(171,140)         (128,576)         395,216           (4,000)              (6,250)              (250)                 (85,000)           ‐                     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.70 METROPOLITAN ST. LOUIS SEWER DISTRICTInterfund Transfer Activity 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‐                    ‐                   183,107            ‐                   ‐                   ‐                   ‐                   183,107           2000 ‐ Principal and Interest Funds‐                   ‐                   145,607           ‐                   ‐                   ‐                   ‐                   145,607           3306 ‐ Wastewater Revenue Fund(183,107)         (145,607)         ‐                   (4,000)              (6,500)              (250)                 (95,000)           (434,464)         4104 ‐ Water Backup Fund‐                   ‐                   4,000               ‐                   ‐                   ‐                   ‐                   4,000               4105 ‐ General Insurance Fund‐                   ‐                   6,500               ‐                   ‐                   ‐                   ‐                   6,500               4122 ‐ Wastewater Emergency Fund‐                   ‐                   250                  ‐                   ‐                   ‐                   ‐                   250                  6660 ‐ Sanitary Replacement Fund‐                   ‐                   95,000             ‐                   ‐                   ‐                   ‐                   95,000             Net Transfer In / (Out)(183,107)         (145,607)         434,464           (4,000)              (6,500)              (250)                 (95,000)           ‐                   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.71 Fiscal Year 2018 BUDGET72 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.73 FY15FY16FY17FY17FY18FY19FY20ActualActualBudget Forecast BudgetBudgetBudgetFUND BALANCE B.O.P.$25,362,179 $32,447,135 $57,084,058 $38,818,150 $20,075,407 $31,045,463 $20,783,924 Revenues:Stormwater O&M Interfund Revenue14,383,900 17,036,162 - - - - -Wastewater User Charge1,305,071 (224,751) 1,035,996 1,635,967 1,384,900 1,453,700 1,524,500Taxes16,058,037 16,718,095 5,126,245 (26,695) - - -Interest on Investments87,325 369,34757,036 231,280 229,317 233,904 238,582Connection and Other Fees4,946,663 2,280,956 1,939,008 2,000,946 1,785,000 1,785,000 1,785,000Proceeds from Sale of Property390,173 1,068,172 120,000 266,884 200,000 200,000 200,000Rental Income37,309 102,86565,496 103,505 100,000 100,000 100,000Miscellaneous1,336,149 3,874,046 1,218,000 1,160,336 1,310,000 1,310,000 1,310,000Total Revenues 38,544,627 41,224,892 9,561,780 5,372,222 5,009,217 5,082,604 5,158,082Expenditures:Personnel Services96,125,833 98,191,951 105,027,283 99,140,677 109,477,101 113,385,950 117,090,216Supplies17,596,765 15,548,396 18,451,161 16,810,944 16,469,050 17,214,348 17,181,566Utilities16,500,052 16,376,971 17,209,362 17,017,624 17,511,700 17,730,982 17,996,197Contractual Services41,143,349 39,166,192 41,506,107 42,009,019 41,293,487 44,185,668 44,296,051Capital Outlay4,215,838 4,858,059 5,128,700 5,331,825 5,166,301 5,499,630 5,046,377Construction and Engineering18,857,907 34,906,642 17,048,000 18,050,677 16,805,000 16,445,000 15,290,000Principal Payments15,88032,35933,200 33,17334,00034,90016,200Interest Payments2,0813,5632,7002,7491,9001,100200Interfund Labor Transfers - -(28,972,481) (23,239,880) (26,459,703) (28,013,474) (29,388,796)Total Expenditures 194,457,705 209,084,133 175,434,032 175,156,807 180,298,836 186,484,104 187,528,011Net Operating Income (Loss) (155,913,078) (167,859,241) (165,872,251) (169,784,585) (175,289,619) (181,401,501) (182,369,929)Interfund Transfers 162,998,034 174,230,256 153,245,644 151,041,842 186,259,675 171,139,962 183,106,714Increase (Decrease) in Fund Bal. 7,084,956 6,371,015 (12,626,607) (18,742,743) 10,970,056 (10,261,539) 736,785Percentage of Change28%20%-22%-48%55%-33%4%FUND BALANCE E.O.P.$32,447,135 $38,818,150 $44,457,451 $20,075,407 $31,045,463 $20,783,924 $21,520,709 METROPOLITAN ST. LOUIS SEWER DISTRICTCHANGES IN FUND BALANCE1101 - General Fund74 Metropolitan St. Louis Sewer District FY18 General Fund Budget and Two Year Projection Total District Actual Actual Budget Forecast Budget Projected Projected FY15 FY16 FY17 FY17 FY18 FY19 FY20 51010 Salaries & Wages $59,420,686 $61,166,458 $66,301,440 $61,906,171 $66,861,973 $69,433,386 $71,564,928 51020 Overtime 2,992,957 2,805,096 2,604,235 2,752,514 2,589,899 2,647,743 2,729,029 51025 Labor Cost Allocation (186,176)0 0 0 0 0 0 51030 Compensatory Pay Accrual 28,857 (2,925) 11,280 (21,842) 11,640 11,997 12,366 51040 Sick Leave Accrual 857,264 825,228 911,520 810,407 940,200 969,064 998,814 51050 Vacation Accrual 936,331 669,175 901,200 796,732 929,640 958,180 987,596 51060 Worker's Compensation Pay 62,500 137,815 0 116,049 0 0 0 51070 Board Member Fees 1,675 2,000 2,700 2,700 2,700 2,700 2,700 51080 Floating Holiday Accrual 55,347 6,078 0 20,004 0 0 0 51090 Civil Service Commision Fees 360 60 5,000 5,000 5,000 5,100 5,202 51100 Emp Service & Incentive Awards 34,885 53,088 31,510 32,530 31,510 32,140 32,783 51120 Membership & Licensing Fees 290,231 307,487 218,806 229,815 230,745 235,487 240,151 51130 Education Assistance Program 134,489 116,215 172,000 172,000 172,000 175,440 178,949 51210 FICA Taxes 4,583,094 4,718,195 5,217,320 4,608,153 5,277,114 5,227,541 5,388,022 51220 Group Insurance 9,745,867 9,767,953 10,398,783 9,854,707 11,394,385 12,398,649 13,370,131 51230 Pension Contribution 11,379,340 10,083,389 12,492,064 10,282,941 15,050,500 15,053,336 15,076,747 51231 Pension Contributions-DC Plan 0 1,320,360 0 1,453,931 0 0 0 51234 EAP 14,618 16,838 15,000 15,000 0 0 0 51240 Unemployment Insurance 34,720 12,993 25,000 25,000 25,000 25,767 26,559 51300 Other Post Employment Benefits 1,687,819 1,814,266 2,430,000 1,789,051 2,370,000 2,514,570 2,667,959 51510 Temporary Help 4,050,969 4,372,183 3,289,425 4,289,815 3,584,795 3,694,848 3,808,280 Total Personnel Services $96,125,833 $98,191,951 $105,027,283 $99,140,677 $109,477,101 $113,385,950 $117,090,216 52010 Fuels,Lubricants,Gases $1,262,910 $998,791 $1,391,815 $1,202,684 $1,247,924 $1,272,883 $1,298,340 52020 Motor Vehicle Parts & Equip 423,869 422,837 450,328 453,366 461,035 470,256 479,661 52030 Machinery & Equipment Parts 3,707,203 3,544,990 3,789,087 3,524,079 3,564,241 3,671,526 3,744,236 52040 Machinery & Equipment - Non-Capital 138,019 (35,731) 220,475 56,033 50,675 51,689 52,722 52050 Construction & Bldg Supplies 2,179,643 2,054,169 2,444,243 2,468,906 2,419,403 2,467,791 2,517,147 52060 Building - Non-Capital 0 0 9,500 0 0 0 0 52070 Hardware 117,312 128,708 129,638 173,853 121,197 123,621 126,093 75 Metropolitan St. Louis Sewer District FY18 General Fund Budget and Two Year Projection Total District Actual Actual Budget Forecast Budget Projected Projected FY15 FY16 FY17 FY17 FY18 FY19 FY20 52080 Hose Supplies 221,693 267,091 266,592 266,130 248,250 253,215 266,279 52090 Electrical Supplies 953,606 1,414,734 1,067,700 1,085,387 1,100,700 1,122,714 1,145,168 52100 Instrument Supplies 1,512,858 561,202 897,241 544,819 707,387 721,535 735,965 52110 Chemical Supplies 3,878,761 3,549,800 4,167,406 3,963,495 3,756,586 3,836,042 3,911,763 52120 Laboratory Supplies 128,577 127,929 128,442 134,160 132,517 135,167 137,871 52130 Engineering & Drafting Supply 1,394 1,545 3,250 2,000 3,250 3,315 3,381 52150 Plumbing Supplies 378,290 310,464 546,112 511,855 516,512 526,843 537,380 52160 Paint Supplies 50,250 44,097 65,440 54,745 58,608 59,780 60,976 52170 Safety Supplies 414,288 359,984 391,548 384,640 348,385 355,353 362,460 52220 Janitorial Supplies 132,500 140,683 165,429 186,218 171,847 175,284 178,790 52240 Hand Tools 355,117 357,860 299,006 340,767 301,685 307,719 313,873 52280 Uniforms 245,964 317,349 335,944 336,926 340,597 344,210 351,095 52300 Safety Footwear 130,567 138,026 147,200 137,058 146,700 148,818 151,794 52310 Telephone/Communic Equip/Suppl 19,770 15,136 25,687 24,075 19,043 19,424 19,812 52320 Office Supplies 137,742 111,623 147,530 130,204 146,151 149,080 151,743 52330 Computer Supplies 480,619 448,502 795,157 732,545 233,931 613,618 242,966 52340 Computer Equipment - Non-Capital 397,282 273,849 252,515 150,628 96,604 103,126 105,189 52360 Grounds Supplies 20,933 13,136 26,324 24,504 20,586 20,998 21,418 52370 Photo & Video Supplies 15,077 12,428 10,723 11,570 10,863 11,080 11,302 52380 Publications/Training Supplies 151,970 105,486 158,576 136,842 140,814 143,630 146,503 52390 Administrative Supplies 48,389 67,588 86,353 80,374 74,559 76,052 77,467 52400 Furniture & Office Equipment - Non-Capital 55,053 50,019 31,900 43,063 29,000 29,580 30,172 52990 Inventory (I/D)140,509 (56,322)0 (349,982)0 0 0 52991 Inventory Obsolence (108,815) (198,055)0 0 0 0 0 52999 Inventory Expense Control Account 5,417 480 0 0 0 0 0 Total Supplies $17,596,765 $15,548,396 $18,451,161 $16,810,944 $16,469,050 $17,214,348 $17,181,566 53060 Electric Usage $12,978,028 $12,769,709 $13,318,496 $13,227,388 $13,740,376 $13,903,820 $14,111,627 53070 Natural Gas Usage 2,029,134 1,645,464 2,160,855 1,991,032 1,969,021 1,998,557 2,028,535 53080 Water Usage 588,387 825,718 614,755 663,344 701,964 712,493 723,181 76 Metropolitan St. Louis Sewer District FY18 General Fund Budget and Two Year Projection Total District Actual Actual Budget Forecast Budget Projected Projected FY15 FY16 FY17 FY17 FY18 FY19 FY20 53270 Telephone Usage 904,504 1,136,080 1,115,256 1,135,859 1,100,338 1,116,113 1,132,854 Total Usage $16,500,052 $16,376,971 $17,209,362 $17,017,624 $17,511,700 $17,730,982 $17,996,197 54010 Postage $1,549,304 $1,857,197 $2,094,305 $2,000,470 $2,075,306 $2,116,812 $2,159,148 54050 Office System Services 2,802,610 3,154,430 3,343,090 3,482,279 3,300,411 3,719,922 3,834,068 54060 Printing Services 408,779 732,981 665,475 612,539 622,124 634,566 647,258 54080 Advertising Services 501,367 320,326 395,602 354,003 583,007 599,505 354,883 54100 Travel Expenses 354,496 430,017 498,084 456,683 367,926 375,073 382,512 54120 Photo Services 1,000 8,239 5,300 6,300 7,700 7,854 8,011 54130 Bond & Liability Insurance (5,633)0 0 0 0 0 0 54140 Training Programs/Seminar Fees 269,250 344,103 450,927 412,914 427,053 441,731 450,566 54141 Required Training Programs 112,961 176,074 169,000 169,000 169,000 172,380 175,828 54160 Data Imaging Services 42,873 24,525 64,325 43,900 61,600 62,832 64,089 54180 Courier And Freight 139,942 143,824 148,973 150,936 140,520 143,339 145,729 54190 Property & Other Space Rental 166,760 177,851 185,870 176,923 180,496 184,106 187,788 54350 Lockbox Services 1,073,327 1,243,113 1,248,654 1,255,354 1,370,000 1,397,400 1,425,348 54360 Banking Services Total 10,057 69,781 85,000 30,000 50,000 51,000 52,020 54370 Board Of Election Commission 0 358,466 0 0 0 369,220 380,297 54390 Hospital & Medical Services 141,066 129,609 175,200 122,000 136,000 138,720 141,494 54400 Judgments & Claims Settlements 6,594 118,337 150,000 50,000 50,000 51,000 52,020 54420 Court Costs & Lien Fees 404,743 (240,793) 255,800 255,800 254,800 259,896 265,094 54440 Easement Acquisitions/Fees 31,323 41,417 15,000 18,000 15,000 15,300 15,606 54450 Collection Services 5,134,639 4,715,526 5,488,035 4,600,000 4,911,045 5,196,900 5,300,838 54455 Commission Fee - St. Louis County 0 0 64,844 64,844 0 0 0 54460 Commission Fee - St. Louis City 0 0 12,050 12,050 0 0 0 54470 Water Agency Data Services 495,840 472,673 510,700 510,700 510,700 520,914 531,332 54520 Professional Service 13,467,231 9,323,472 9,486,938 10,693,814 10,184,238 11,568,263 10,721,201 54530 Building Repairs & Services 2,651,757 2,411,347 1,862,330 2,361,981 1,502,450 2,157,499 1,663,149 54540 Janitorial Services 1,035,000 996,955 1,059,437 1,039,946 1,066,659 1,087,992 1,109,752 54550 Grounds Services 588,314 618,146 793,373 786,921 851,982 794,022 811,402 77 Metropolitan St. Louis Sewer District FY18 General Fund Budget and Two Year Projection Total District Actual Actual Budget Forecast Budget Projected Projected FY15 FY16 FY17 FY17 FY18 FY19 FY20 54560 Motor Vehicle Services 371,814 324,879 343,231 337,955 392,012 399,852 407,849 54570 Machinery & Equipment Services 2,602,205 3,154,197 3,092,167 3,188,505 2,906,036 2,964,157 3,023,440 54580 Equipment Rental 245,312 488,604 423,486 427,455 406,364 414,491 422,781 54590 Sewer Rep & Structure Cleaning 1,480,852 1,470,452 1,451,629 1,379,131 1,253,833 1,278,910 1,304,488 54600 Electrical Repair Services 492,002 574,895 708,775 724,333 782,833 798,490 814,459 54610 Instrument Repair Services 315,410 449,138 374,515 354,614 363,401 370,669 378,082 54620 Plumbing Services 280,383 928,754 667,996 846,183 1,010,105 972,167 991,610 54630 HVAC Services 292,689 358,778 251,867 277,510 231,504 236,134 240,857 54640 Damage Repairs & Services 27,901 16,586 28,400 21,400 18,000 18,360 18,727 54650 Waste Hauling 1,375,579 1,302,781 1,566,756 1,307,044 1,329,641 1,346,025 1,372,946 54660 Ash Hauling 444,749 202,047 792,000 792,000 770,000 324,450 816,893 54670 Other Governmental Fees 866,674 897,755 1,176,140 1,148,086 1,202,091 1,226,133 1,250,655 54680 Laboratory Testing Services 343,939 589,762 351,850 394,716 350,550 357,561 364,712 54690 Safety Services 47,286 49,626 120,483 113,230 112,101 114,343 116,630 54700 Asbestos Removal Services 69,064 53,375 52,500 52,500 32,500 33,150 33,813 54710 Community Outreach Programs 262,066 366,303 616,000 617,000 796,500 800,430 1,385,293 54720 Tree Removal/Weed Spraying 215,291 272,386 260,000 360,000 498,000 464,100 473,382 54810 I(D) Landfill Closure Cost 26,536 38,259 0 0 0 0 0 Total Contractual Services $41,143,349 $39,166,192 $41,506,107 $42,009,019 $41,293,487 $44,185,668 $44,296,051 55020 Building Purchases $0 $0 $0 $0 $743,600 $0 $0 55030 Structural Improvements 62,653 29,060 150,000 111,000 20,001 20,400 465,808 55040 Processing Equipment 598,412 568,414 240,000 453,797 270,500 275,910 281,428 55050 Auxiliary Equipment 13,970 34,475 0 32,435 49,000 49,980 50,980 55060 Motor Vehicles 2,766,895 2,494,874 3,737,000 3,494,792 3,250,000 3,315,000 3,381,300 55070 Machinery & Implements 337,649 1,127,323 225,000 430,194 544,000 554,880 565,978 55080 Instruments & Apparatus 322,790 209,219 329,500 351,338 174,700 178,194 181,758 55090 Furniture & Office Equipment 0 0 33,900 28,950 19,000 19,380 19,768 55110 Computer Equipment 113,469 394,694 413,300 429,319 95,500 1,085,886 99,358 Total Capital Outlay $4,215,838 $4,858,059 $5,128,700 $5,331,825 $5,166,301 $5,499,630 $5,046,377 78 Metropolitan St. Louis Sewer District FY18 General Fund Budget and Two Year Projection Total District Actual Actual Budget Forecast Budget Projected Projected FY15 FY16 FY17 FY17 FY18 FY19 FY20 Total General Fund Operating Expense $175,581,837 $174,141,569 $187,322,613 $180,310,089 $189,917,639 $198,016,578 $201,610,407 79 Metropolitan St. Louis Sewer District FY18 General Fund Operating Expense Budget and Variances Budget Forecast $ Change from % Change from Budget $ Change from % Change from FY17 FY17 FY17 Budget FY17 Budget FY18 FY18 Budget FY18 Budget 51010 Salaries & Wages $66,301,440 $61,906,171 $(4,395,269)-7% $66,861,973 $560,533 1% 51020 Overtime 2,604,235 2,752,514 148,278 6% 2,589,899 (14,337)-1% 51030 Compensatory Pay Accrual 11,280 (21,842) (33,122) -294% 11,640 360 3% 51040 Sick Leave Accrual 911,520 810,407 (101,113) -11% 940,200 28,680 3% 51050 Vacation Accrual 901,200 796,732 (104,468) -12% 929,640 28,440 3% 51060 Worker's Compensation Pay 0 116,049 116,049 0%0 0 0% 51070 Board Member Fees 2,700 2,700 0 0%2,700 0 0% 51080 Floating Holiday Accrual 0 20,004 20,004 0%0 0 0% 51090 Civil Service Commision Fees 5,000 5,000 0 0%5,000 0 0% 51100 Emp Service & Incentive Awards 31,510 32,530 1,020 3% 31,510 0 0% 51120 Membership & Licensing Fees 218,806 229,815 11,009 5% 230,745 11,940 5% 51130 Education Assistance Program 172,000 172,000 0 0% 172,000 0 0% 51210 FICA Taxes 5,217,320 4,608,153 (609,167) -12% 5,277,114 59,794 1% 51220 Group Insurance 10,398,783 9,854,707 (544,076)-5% 11,394,385 995,602 10% 51230 Pension Contribution 12,492,064 10,282,941 (2,209,123) -18% 15,050,500 2,558,436 20% 51231 Pension Contributions-DC Plan 0 1,453,931 1,453,931 0%0 0 0% 51234 EAP 15,000 15,000 0 0%0 (15,000) -100% 51240 Unemployment Insurance 25,000 25,000 0 0% 25,000 0 0% 51300 Other Post Employment Benefits 2,430,000 1,789,051 (640,949) -26% 2,370,000 (60,000)-2% 51510 Temporary Help 3,289,425 4,289,815 1,000,390 30% 3,584,795 295,370 9% Total Personnel Services $105,027,283 $99,140,677 $(5,886,606)-6% $109,477,101 $4,449,818 4% 52010 Fuels,Lubricants,Gases $1,391,815 $1,202,684 $(189,131) -14% $1,247,924 $(143,891) -10% 52020 Motor Vehicle Parts & Equip 450,328 453,366 3,038 1% 461,035 10,707 2% 52030 Machinery & Equipment Parts 3,789,087 3,524,079 (265,007)-7% 3,564,241 (224,846)-6% 52040 Machinery & Equipment - Non-Capital 220,475 56,033 (164,442) -75% 50,675 (169,800) -77% 52050 Construction & Bldg Supplies 2,444,243 2,468,906 24,663 1% 2,419,403 (24,840)-1% 52060 Building - Non-Capital 9,500 0 (9,500) -100%0 (9,500) -100% 52070 Hardware 129,638 173,853 44,214 34% 121,197 (8,441)-7% 52080 Hose Supplies 266,592 266,130 (462)0% 248,250 (18,342)-7% 80 Metropolitan St. Louis Sewer District FY18 General Fund Operating Expense Budget and Variances Budget Forecast $ Change from % Change from Budget $ Change from % Change from FY17 FY17 FY17 Budget FY17 Budget FY18 FY18 Budget FY18 Budget 52090 Electrical Supplies 1,067,700 1,085,387 17,687 2% 1,100,700 33,000 3% 52100 Instrument Supplies 897,241 544,819 (352,423) -39% 707,387 (189,854) -21% 52110 Chemical Supplies 4,167,406 3,963,495 (203,911)-5% 3,756,586 (410,820) -10% 52120 Laboratory Supplies 128,442 134,160 5,718 4% 132,517 4,075 3% 52130 Engineering & Drafting Supply 3,250 2,000 (1,250) -38%3,250 0 0% 52150 Plumbing Supplies 546,112 511,855 (34,257)-6% 516,512 (29,600)-5% 52160 Paint Supplies 65,440 54,745 (10,695) -16% 58,608 (6,832) -10% 52170 Safety Supplies 391,548 384,640 (6,908)-2% 348,385 (43,163) -11% 52220 Janitorial Supplies 165,429 186,218 20,789 13% 171,847 6,418 4% 52240 Hand Tools 299,006 340,767 41,761 14% 301,685 2,679 1% 52280 Uniforms 335,944 336,926 982 0% 340,597 4,653 1% 52300 Safety Footwear 147,200 137,058 (10,142)-7% 146,700 (500)0% 52310 Telephone/Communic Equip/Suppl 25,687 24,075 (1,612)-6% 19,043 (6,644) -26% 52320 Office Supplies 147,530 130,204 (17,326) -12% 146,151 (1,379)-1% 52330 Computer Supplies 795,157 732,545 (62,611)-8% 233,931 (561,226) -71% 52340 Computer Equipment - Non-Capital 252,515 150,628 (101,887) -40% 96,604 (155,911) -62% 52360 Grounds Supplies 26,324 24,504 (1,820)-7% 20,586 (5,738) -22% 52370 Photo & Video Supplies 10,723 11,570 847 8% 10,863 140 1% 52380 Publications/Training Supplies 158,576 136,842 (21,734) -14% 140,814 (17,762) -11% 52390 Administrative Supplies 86,353 80,374 (5,979)-7% 74,559 (11,794) -14% 52400 Furniture & Office Equipment - Non-Capital 31,900 43,063 11,163 35% 29,000 (2,900)-9% 52990 Inventory (I/D)0 (349,982) (349,982)0%0 0 0% Total Supplies $18,451,161 $16,810,944 $(1,640,217)-9% $16,469,050 $(1,982,111) -11% 53060 Electric Usage $13,318,496 $13,227,388 $(91,108)-1% $13,740,376 $421,881 3% 53070 Natural Gas Usage 2,160,855 1,991,032 (169,823)-8% 1,969,021 (191,834)-9% 53080 Water Usage 614,755 663,344 48,589 8% 701,964 87,209 14% 53270 Telephone Usage 1,115,256 1,135,859 20,603 2% 1,100,338 (14,918)-1% Total Usage $17,209,362 $17,017,624 $(191,739)-1% $17,511,700 $302,338 2% 54010 Postage $2,094,305 $2,000,470 $(93,835)-4% $2,075,306 $(18,999)-1% 54050 Office System Services 3,343,090 3,482,279 139,189 4% 3,300,411 (42,679)-1% 81 Metropolitan St. Louis Sewer District FY18 General Fund Operating Expense Budget and Variances Budget Forecast $ Change from % Change from Budget $ Change from % Change from FY17 FY17 FY17 Budget FY17 Budget FY18 FY18 Budget FY18 Budget 54060 Printing Services 665,475 612,539 (52,936)-8% 622,124 (43,351)-7% 54080 Advertising Services 395,602 354,003 (41,599) -11% 583,007 187,404 47% 54100 Travel Expenses 498,084 456,683 (41,401)-8% 367,926 (130,158) -26% 54120 Photo Services 5,300 6,300 1,000 19%7,700 2,400 45% 54140 Training Programs/Seminar Fees 450,927 412,914 (38,013)-8% 427,053 (23,874)-5% 54141 Required Training Programs 169,000 169,000 0 0% 169,000 0 0% 54160 Data Imaging Services 64,325 43,900 (20,425) -32% 61,600 (2,725)-4% 54180 Courier And Freight 148,973 150,936 1,963 1% 140,520 (8,453)-6% 54190 Property & Other Space Rental 185,870 176,923 (8,947)-5% 180,496 (5,374)-3% 54350 Lockbox Services 1,248,654 1,255,354 6,700 1% 1,370,000 121,346 10% 54360 Banking Services Total 85,000 30,000 (55,000) -65% 50,000 (35,000) -41% 54390 Hospital & Medical Services 175,200 122,000 (53,200) -30% 136,000 (39,200) -22% 54400 Judgments & Claims Settlements 150,000 50,000 (100,000) -67% 50,000 (100,000) -67% 54420 Court Costs & Lien Fees 255,800 255,800 0 0% 254,800 (1,000)0% 54440 Easement Acquisitions/Fees 15,000 18,000 3,000 20% 15,000 0 0% 54450 Collection Services 5,488,035 4,600,000 (888,035) -16% 4,911,045 (576,990) -11% 54455 Commission Fee - St. Louis County 64,844 64,844 0 0%0 (64,844) -100% 54460 Commission Fee - St. Louis City 12,050 12,050 0 0%0 (12,050) -100% 54470 Water Agency Data Services 510,700 510,700 0 0% 510,700 0 0% 54520 Professional Service 9,486,938 10,693,814 1,206,876 13% 10,184,238 697,300 7% 54530 Building Repairs & Services 1,862,330 2,361,981 499,652 27% 1,502,450 (359,880) -19% 54540 Janitorial Services 1,059,437 1,039,946 (19,491)-2% 1,066,659 7,222 1% 54550 Grounds Services 793,373 786,921 (6,452)-1% 851,982 58,609 7% 54560 Motor Vehicle Services 343,231 337,955 (5,275)-2% 392,012 48,781 14% 54570 Machinery & Equipment Services 3,092,167 3,188,505 96,339 3% 2,906,036 (186,131)-6% 54580 Equipment Rental 423,486 427,455 3,969 1% 406,364 (17,122)-4% 54590 Sewer Rep & Structure Cleaning 1,451,629 1,379,131 (72,498)-5% 1,253,833 (197,796) -14% 54600 Electrical Repair Services 708,775 724,333 15,558 2% 782,833 74,058 10% 54610 Instrument Repair Services 374,515 354,614 (19,901)-5% 363,401 (11,114)-3% 54620 Plumbing Services 667,996 846,183 178,187 27% 1,010,105 342,109 51% 54630 HVAC Services 251,867 277,510 25,643 10% 231,504 (20,363)-8% 54640 Damage Repairs & Services 28,400 21,400 (7,000) -25% 18,000 (10,400) -37% 82 Metropolitan St. Louis Sewer District FY18 General Fund Operating Expense Budget and Variances Budget Forecast $ Change from % Change from Budget $ Change from % Change from FY17 FY17 FY17 Budget FY17 Budget FY18 FY18 Budget FY18 Budget 54650 Waste Hauling 1,566,756 1,307,044 (259,712) -17% 1,329,641 (237,115) -15% 54660 Ash Hauling 792,000 792,000 0 0% 770,000 (22,000)-3% 54670 Other Governmental Fees 1,176,140 1,148,086 (28,054)-2% 1,202,091 25,951 2% 54680 Laboratory Testing Services 351,850 394,716 42,866 12% 350,550 (1,300)0% 54690 Safety Services 120,483 113,230 (7,253)-6% 112,101 (8,382)-7% 54700 Asbestos Removal Services 52,500 52,500 0 0% 32,500 (20,000) -38% 54710 Community Outreach Programs 616,000 617,000 1,000 0% 796,500 180,500 29% 54720 Tree Removal/Weed Spraying 260,000 360,000 100,000 38% 498,000 238,000 92% Total Contractual Services $41,506,107 $42,009,019 $502,913 1% $41,293,487 $(212,620)-1% 55020 Building Purchases $0 $0 $0 0% $743,600 $743,600 0% 55030 Structural Improvements 150,000 111,000 (39,000) -26% 20,001 (129,999) -87% 55040 Processing Equipment 240,000 453,797 213,797 89% 270,500 30,500 13% 55050 Auxiliary Equipment 0 32,435 32,435 0% 49,000 49,000 0% 55060 Motor Vehicles 3,737,000 3,494,792 (242,208)-6% 3,250,000 (487,000) -13% 55070 Machinery & Implements 225,000 430,194 205,194 91% 544,000 319,000 142% 55080 Instruments & Apparatus 329,500 351,338 21,838 7% 174,700 (154,800) -47% 55090 Furniture & Office Equipment 33,900 28,950 (4,950) -15% 19,000 (14,900) -44% 55110 Computer Equipment 413,300 429,319 16,019 4% 95,500 (317,800) -77% Total Capital Outlay $5,128,700 $5,331,825 $203,125 4% $5,166,301 $37,601 1% Total General Fund Operating Expense $187,322,613 $180,310,089 $(7,012,524)-4% $189,917,639 $2,595,027 1% 83 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 84 Metropolitan St. Louis Sewer District FY18 General Fund Budget and Two Year Projection T1010 - Board of Trustees Actual Actual Budget Forecast Budget Projected Projected FY15 FY16 FY17 FY17 FY18 FY19 FY20 51070 Board Member Fees $1,675 $2,000 $2,700 $2,700 $2,700 $2,700 $2,700 51120 Membership & Licensing Fees 0 0 300 300 300 300 300 Total Personnel Services $1,675 $2,000 $3,000 $3,000 $3,000 $3,000 $3,000 54100 Travel Expenses $0 $0 $3,100 $3,100 $3,100 $3,100 $3,100 Total Contractual Services $0 $0 $3,100 $3,100 $3,100 $3,100 $3,100 Total T1010 - Board of Trustees General Fund Operating Expense $1,675 $2,000 $6,100 $6,100 $6,100 $6,100 $6,100 85 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 86 Metropolitan St. Louis Sewer District FY18 General Fund Budget and Two Year Projection T1410 - Rate Commission Actual Actual Budget Forecast Budget Projected Projected FY15 FY16 FY17 FY17 FY18 FY19 FY20 52320 Office Supplies $311 $98 $0 $0 $300 $312 $0 52330 Computer Supplies 385 0 0 0 400 416 0 52390 Administrative Supplies 71 244 0 0 100 104 0 Total Supplies $767 $342 $0 $0 $800 $832 $0 54080 Advertising Services $232,375 $7,839 $0 $0 $241,904 $251,580 $0 54180 Courier And Freight 417 77 0 0 450 468 0 54520 Professional Service 351,925 26,615 0 0 351,150 365,196 0 Total Contractual Services $584,717 $34,531 $0 $0 $593,504 $617,244 $0 Total T1410 - Rate Commission General Fund Operating Expense $585,484 $34,873 $0 $0 $594,304 $618,076 $0 87 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 88 Metropolitan St. Louis Sewer District FY18 General Fund Budget and Two Year Projection T1100 - Secretary Treasurer Department Actual Actual Budget Forecast Budget Projected Projected FY15 FY16 FY17 FY17 FY18 FY19 FY20 51010 Salaries & Wages $473,225 $538,886 $553,481 $526,682 $632,004 $646,177 $665,952 51020 Overtime 0 477 0 0 0 0 0 51120 Membership & Licensing Fees 2,205 2,922 3,400 2,900 3,500 3,570 3,641 51210 FICA Taxes 33,985 36,927 39,736 33,666 48,465 49,553 51,069 51220 Group Insurance 70,414 79,499 82,089 76,770 94,389 101,584 109,422 51230 Pension Contribution 65,129 43,374 76,468 39,787 82,277 68,488 68,627 51231 Pension Contributions-DC Plan 0 28,546 0 27,993 0 0 0 51234 EAP 100 110 0 0 0 0 0 Total Personnel Services $645,058 $730,741 $755,174 $707,799 $860,635 $869,372 $898,712 52050 Construction & Bldg Supplies $113 $0 $0 $0 $0 $0 $0 52090 Electrical Supplies 36 0 0 0 0 0 0 52220 Janitorial Supplies 41 9 0 0 0 0 0 52320 Office Supplies 1,029 1,032 2,700 1,800 1,800 1,836 1,873 52330 Computer Supplies 184 30 2,000 500 1,000 1,020 1,040 52340 Computer Equipment - Non-Capital 0 1,180 3,200 3,200 3,200 3,264 3,329 52380 Publications/Training Supplies 4,505 4,198 6,700 6,200 6,400 6,528 6,659 52390 Administrative Supplies 470 392 1,100 711 900 918 936 Total Supplies $6,378 $6,840 $15,700 $12,411 $13,300 $13,566 $13,837 54010 Postage $0 $0 $100 $100 $0 $0 $0 54050 Office System Services 31,710 45,960 35,000 15,000 15,000 15,300 15,606 54060 Printing Services 0 0 500 500 500 510 520 54080 Advertising Services 0 12,315 20,000 20,000 20,000 20,400 20,808 54100 Travel Expenses 342 5,302 8,597 8,597 8,947 8,874 9,051 54140 Training Programs/Seminar Fees 7,342 3,347 9,897 9,897 9,753 10,200 10,404 54180 Courier And Freight 4,054 4,103 4,600 4,600 4,500 4,590 4,682 54190 Property & Other Space Rental 8,533 6,939 12,000 12,000 12,000 12,240 12,485 54360 Banking Services Total 10,057 69,781 85,000 30,000 50,000 51,000 52,020 54370 Board Of Election Commission 0 358,466 0 0 0 369,220 380,297 89 Metropolitan St. Louis Sewer District FY18 General Fund Budget and Two Year Projection T1100 - Secretary Treasurer Department Actual Actual Budget Forecast Budget Projected Projected FY15 FY16 FY17 FY17 FY18 FY19 FY20 54400 Judgments & Claims Settlements 94 (11)0 0 0 0 0 54520 Professional Service 876,530 975,589 840,000 840,000 890,000 907,800 925,956 54530 Building Repairs & Services 375 0 1,500 1,500 1,500 1,530 1,561 54670 Other Governmental Fees 0 0 7,500 0 0 0 0 Total Contractual Services $939,038 $1,481,791 $1,024,694 $942,194 $1,012,200 $1,401,664 $1,433,389 55090 Furniture & Office Equipment $0 $0 $4,000 $4,000 $4,000 $4,080 $4,162 55110 Computer Equipment 0 0 3,500 3,500 3,500 3,570 3,641 Total Capital Outlay $0 $0 $7,500 $7,500 $7,500 $7,650 $7,803 Total T1100 - Secretary Treasurer Department General Fund Operating Expense $1,590,474 $2,219,373 $1,803,068 $1,669,904 $1,893,635 $2,292,252 $2,353,741 90 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 91 Metropolitan St. Louis Sewer District FY18 General Fund Budget and Two Year Projection T2020 - Civil Service Commission Actual Actual Budget Forecast Budget Projected Projected FY15 FY16 FY17 FY17 FY18 FY19 FY20 51090 Civil Service Commision Fees $360 $60 $5,000 $5,000 $5,000 $5,100 $5,202 Total Personnel Services $360 $60 $5,000 $5,000 $5,000 $5,100 $5,202 52390 Administrative Supplies $157 $0 $0 $0 $0 $0 $0 Total Supplies $157 $0 $0 $0 $0 $0 $0 54080 Advertising Services $972 $0 $0 $0 $0 $0 $0 54520 Professional Service 3,613 12 5,000 5,000 5,000 5,100 5,202 Total Contractual Services $4,585 $12 $5,000 $5,000 $5,000 $5,100 $5,202 Total T2020 - Civil Service Commission General Fund Operating Expense $5,101 $72 $10,000 $10,000 $10,000 $10,200 $10,404 92 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 93 Metropolitan St. Louis Sewer District FY18 General Fund Budget and Two Year Projection T3000 - Executive Director Department Actual Actual Budget Forecast Budget Projected Projected FY15 FY16 FY17 FY17 FY18 FY19 FY20 51010 Salaries & Wages $429,045 $471,791 $599,138 $488,826 $553,509 $620,148 $639,186 51030 Compensatory Pay Accrual 61 0 0 0 0 0 0 51100 Emp Service & Incentive Awards 0 0 0 0 12,000 12,240 12,485 51120 Membership & Licensing Fees 111,556 113,502 103,721 117,316 120,531 122,942 125,400 51210 FICA Taxes 27,273 29,907 40,741 25,677 37,075 42,011 43,301 51220 Group Insurance 32,416 47,912 70,158 50,270 64,989 80,475 87,038 51230 Pension Contribution 80,183 65,102 92,737 69,904 109,852 114,142 114,142 51231 Pension Contributions-DC Plan 0 14,064 0 14,198 0 0 0 51234 EAP 67 78 0 0 0 0 0 51510 Temporary Help 0 0 0 0 0 0 0 Total Personnel Services $680,601 $742,357 $906,496 $766,191 $897,957 $991,958 $1,021,552 52020 Motor Vehicle Parts & Equip $0 $45 $0 $0 $0 $0 $0 52030 Machinery & Equipment Parts 215 0 0 0 0 0 0 52090 Electrical Supplies 0 82 0 0 0 0 0 52100 Instrument Supplies 0 36 0 0 0 0 0 52300 Safety Footwear 0 0 0 186 0 0 0 52310 Telephone/Communic Equip/Suppl 657 1,052 0 910 0 0 0 52320 Office Supplies 2,000 2,090 3,500 3,500 3,500 3,570 3,641 52330 Computer Supplies 9,740 3,284 2,800 2,800 2,800 2,856 2,913 52340 Computer Equipment - Non-Capital 6,106 424 8,260 8,260 6,410 6,538 6,669 52370 Photo & Video Supplies 0 978 25 25 25 26 26 52380 Publications/Training Supplies 934 1,192 1,500 1,500 1,500 1,530 1,561 52390 Administrative Supplies 24,254 40,425 45,800 45,800 35,600 36,312 37,038 Total Supplies $43,907 $49,608 $61,885 $62,981 $49,835 $50,832 $51,848 53270 Telephone Usage $2,657 $3,627 $3,470 $3,420 $5,000 $5,075 $5,151 Total Usage $2,657 $3,627 $3,470 $3,420 $5,000 $5,075 $5,151 54050 Office System Services $0 $0 $650 $500 $500 $510 $520 54060 Printing Services 7,963 14,978 16,500 16,500 16,500 16,830 17,167 94 Metropolitan St. Louis Sewer District FY18 General Fund Budget and Two Year Projection T3000 - Executive Director Department Actual Actual Budget Forecast Budget Projected Projected FY15 FY16 FY17 FY17 FY18 FY19 FY20 54080 Advertising Services 142,681 166,927 130,000 130,000 127,500 130,050 132,651 54100 Travel Expenses 11,542 22,500 22,607 19,351 16,108 16,430 16,759 54120 Photo Services 1,000 8,200 5,000 6,000 7,500 7,650 7,803 54140 Training Programs/Seminar Fees 4,439 3,760 10,200 9,600 8,400 8,568 8,739 54180 Courier And Freight 988 2,071 1,200 1,200 1,200 1,224 1,248 54190 Property & Other Space Rental 1,421 1,322 2,500 2,500 2,500 2,550 2,601 54520 Professional Service 116,677 165,253 561,000 561,700 602,950 615,009 627,309 54530 Building Repairs & Services 3,666 6,974 0 0 0 0 0 54600 Electrical Repair Services 0 3,062 0 0 0 0 0 54710 Community Outreach Programs 127,125 153,575 212,000 212,000 181,000 184,620 188,312 Total Contractual Services $417,503 $548,623 $961,657 $959,351 $964,158 $983,441 $1,003,110 Total T3000 - Executive Director Department General Fund Operating Expense $1,144,668 $1,344,214 $1,933,508 $1,791,943 $1,916,950 $2,031,305 $2,081,662 95 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 96 Metropolitan St. Louis Sewer District FY18 General Fund Budget and Two Year Projection T5500 - General Counsel Department Actual Actual Budget Forecast Budget Projected Projected FY15 FY16 FY17 FY17 FY18 FY19 FY20 51010 Salaries & Wages $643,052 $723,686 $798,019 $733,330 $806,529 $831,289 $856,810 51020 Overtime 439 31 31 31 0 0 0 51030 Compensatory Pay Accrual 786 0 0 0 0 0 0 51120 Membership & Licensing Fees 5,489 6,668 8,772 8,772 7,585 7,737 7,891 51210 FICA Taxes 45,803 50,177 55,951 45,263 55,995 57,714 59,486 51220 Group Insurance 72,528 72,972 82,834 76,445 93,359 100,942 109,220 51230 Pension Contribution 115,332 99,883 132,102 108,155 167,632 168,455 168,455 51231 Pension Contributions-DC Plan 0 21,321 0 21,559 0 0 0 51234 EAP 105 110 0 0 0 0 0 Total Personnel Services $883,534 $974,848 $1,077,709 $993,555 $1,131,100 $1,166,137 $1,201,862 52090 Electrical Supplies $18 $186 $0 $0 $0 $0 $0 52170 Safety Supplies 18 0 0 0 0 0 0 52220 Janitorial Supplies 0 4 0 0 0 0 0 52310 Telephone/Communic Equip/Suppl 0 0 1,001 1,001 1,001 1,021 1,041 52320 Office Supplies 2,961 2,059 3,250 3,250 3,250 3,315 3,381 52330 Computer Supplies 937 1,863 500 500 250 255 260 52340 Computer Equipment - Non-Capital 0 955 500 500 250 255 260 52370 Photo & Video Supplies 0 0 100 100 100 102 104 52380 Publications/Training Supplies 90,932 55,510 90,000 65,000 65,000 66,300 67,626 52390 Administrative Supplies 1,057 1,007 1,100 1,100 1,000 1,020 1,040 52400 Furniture & Office Equipment - Non-Capital 263 0 0 0 0 0 0 Total Supplies $96,186 $61,583 $96,451 $71,451 $70,851 $72,268 $73,713 53270 Telephone Usage $480 $507 $500 $500 $500 $508 $515 Total Usage $480 $507 $500 $500 $500 $508 $515 54010 Postage $0 $102 $0 $0 $0 $0 $0 54050 Office System Services 653 0 500 500 250 255 260 54060 Printing Services 0 1,081 2,500 2,500 500 510 520 54080 Advertising Services 0 1,176 0 0 0 0 0 97 Metropolitan St. Louis Sewer District FY18 General Fund Budget and Two Year Projection T5500 - General Counsel Department Actual Actual Budget Forecast Budget Projected Projected FY15 FY16 FY17 FY17 FY18 FY19 FY20 54100 Travel Expenses 8,306 7,673 11,069 11,069 10,367 10,574 10,786 54140 Training Programs/Seminar Fees 4,417 3,231 7,750 7,750 8,475 8,645 8,817 54180 Courier And Freight 212 551 400 400 400 408 416 54190 Property & Other Space Rental 2,884 4,059 2,500 2,500 2,500 2,550 2,601 54350 Lockbox Services 13 0 0 0 0 0 0 54400 Judgments & Claims Settlements 6,500 118,348 150,000 50,000 50,000 51,000 52,020 54420 Court Costs & Lien Fees 4,305 1,766 3,000 3,000 2,000 2,040 2,081 54440 Easement Acquisitions/Fees 16,700 10,425 0 0 0 0 0 54520 Professional Service 1,175,808 1,232,613 1,200,000 1,825,000 1,325,000 1,351,500 1,378,530 54570 Machinery & Equipment Services 498 0 0 0 0 0 0 Total Contractual Services $1,220,295 $1,381,025 $1,377,719 $1,902,719 $1,399,492 $1,427,482 $1,456,031 Total T5500 - General Counsel Department General Fund Operating Expense $2,200,494 $2,417,963 $2,552,379 $2,968,225 $2,601,943 $2,666,394 $2,732,122 98 HUMAN RESOURCES Director of Human Resources Benefits Risk Management Recruiting Board of Trustees Executive Director General Counsel Rate Commission Secretary-Treasurer Internal Auditor Civil Service Commission Information Systems Diversity Operations Human Resources Engineering Training Finance 99 Actual Actual Budget Forecast Budget Projected ProjectedFY15 FY16 FY17 FY17 FY18 FY19 FY2051010 Salaries & Wages $1,924,441 $2,043,484 $2,156,292 $2,045,419 $2,234,060 $2,302,645 $2,373,337 51020 Overtime 501 4,056 1,900 2,600 1,600 1,649 1,70051030 Compensatory Pay Accrual 16,442 (14,567) 11,280 (26,844) 11,640 11,997 12,36651040 Sick Leave Accrual 857,264 825,228 911,520 810,407 940,200 969,064 998,81451050 Vacation Accrual 936,331 669,175 901,200 796,732 929,640 958,180 987,59651060 Worker's Compensation Pay 0 1,0630000051080 Floating Holiday Accrual 55,347 6,078 0 20,004 0 0 051100 Emp Service & Incentive Awards 34,715 49,928 31,510 31,510 19,510 19,900 20,29851120 Membership & Licensing Fees 15,066 18,493 16,285 16,285 16,285 16,611 16,94351130 Education Assistance Program 134,489 116,215 172,000 172,000 172,000 175,440 178,94951210 FICA Taxes 139,219 149,331 162,605 144,353 168,297 173,338 178,65951220 Group Insurance 1,160,715 1,173,242 1,095,011 1,030,286 1,001,468 1,027,584 1,056,09951230 Pension Contribution 314,647 237,109 343,552 238,122 420,400 417,963 417,96351231 Pension Contributions-DC Plan 0 85,236 0 87,934 0 0 051234 EAP 461 2,506 15,000 15,000 0 0 051240 Unemployment Insurance 34,720 12,993 25,000 25,000 25,000 25,767 26,55951300 Other Post Employment Benefits 1,687,819 1,814,266 2,430,000 1,789,051 2,370,000 2,514,570 2,667,95951510 Temporary Help 16,873 41300000Total Personnel Services $7,329,049 $7,194,248 $8,273,155 $7,197,858 $8,310,100 $8,614,709 $8,937,241 52030 Machinery & Equipment Parts $46 $0 $0 $0 $0 $0 $0 52070 Hardware 13 8 0 50 0 0 052090 Electrical Supplies 1,111 149 0 70 0 0 052100 Instrument Supplies 319 9870000052170 Safety Supplies 4,843 4,741 5,200 6,100 5,200 5,304 5,41052220 Janitorial Supplies 2500000052240 Hand Tools 39700000052280 Uniforms 44 0 500 0 0 0 052300 Safety Footwear 2,147 2,452 3,200 2,650 3,400 3,468 3,53752310 Telephone/Communic Equip/Suppl 1,846 1,158 0 250 0 0 052320 Office Supplies 5,211 4,368 6,200 6,200 18,450 18,819 19,195Metropolitan St. Louis Sewer DistrictFY18 General Fund Budget and Two Year ProjectionT2500 - Human Resources Department100 Actual Actual Budget Forecast Budget Projected ProjectedFY15 FY16 FY17 FY17 FY18 FY19 FY2052330 Computer Supplies 6,854 4,214 6,400 6,473 3,000 3,060 3,12152340 Computer Equipment - Non-Capital 14,006 6,103 2,500 2,377 2,500 2,550 2,60152370 Photo & Video Supplies 3,247 1,809 1,600 1,600 2,000 2,040 2,08152380 Publications/Training Supplies 15,731 9,194 17,375 17,125 6,575 6,707 6,84152390 Administrative Supplies 970 5,551 5,500 5,500 6,200 6,324 6,45052400 Furniture & Office Equipment - Non-Capital 1,317 1,050 1,500 1,080 0 0 0Total Supplies $58,125 $41,784 $49,975 $49,475 $47,325 $48,272 $49,237 53270 Telephone Usage $7,857 $9,679 $11,984 $11,984 $10,584 $10,743 $10,904 Total Usage $7,857 $9,679 $11,984 $11,984 $10,584 $10,743 $10,904 54050 Office System Services $47,447 $4,335 $45,000 $47,400 $0 $0 $46,818 54060 Printing Services 863 372 6,500 6,500 6,500 6,630 6,76354080 Advertising Services 25,102 11,142 35,000 34,800 35,000 35,700 36,41454100 Travel Expenses 39,597 44,699 45,443 34,393 15,628 15,941 16,25954130 Bond & Liability Insurance (5,633)00000054140 Training Programs/Seminar Fees 29,940 58,295 181,800 181,800 175,500 179,010 182,59054141 Required Training Programs 111,811 172,194 169,000 169,000 169,000 172,380 175,82854160 Data Imaging Services 2,421 2,169 2,800 2,800 2,800 2,856 2,91354180 Courier And Freight 609 337 600 600 480 490 49954190 Property & Other Space Rental 3,265 2,368 5,250 5,250 4,600 4,692 4,78654390 Hospital & Medical Services 141,066 129,609 175,200 122,000 136,000 138,720 141,49454520 Professional Service 511,242 297,532 521,726 492,500 339,400 349,488 383,28354530 Building Repairs & Services 542,063 483,389 384,400 384,400 424,000 432,480 441,13054560 Motor Vehicle Services 1,600 1,128 0 0 3,000 3,060 3,12154690 Safety Services 2,505 4,493 7,000 7,000 7,000 7,140 7,28354710 Community Outreach Programs 121,094 199,100 385,000 385,000 600,000 600,000 1,180,854Total Contractual Services $1,574,992 $1,411,164 $1,964,719 $1,873,443 $1,918,908 $1,948,586 $2,630,035 Metropolitan St. Louis Sewer DistrictFY18 General Fund Budget and Two Year ProjectionT2500 - Human Resources Department101 Actual Actual Budget Forecast Budget Projected ProjectedTotal T2500 - Human Resources Department FY15 FY16 FY17 FY17 FY18 FY19 FY20General Fund Operating Expense$8,970,023 $8,656,876 $10,299,833 $9,132,760 $10,286,917 $10,622,310 $11,627,418 Metropolitan St. Louis Sewer DistrictFY18 General Fund Budget and Two Year ProjectionT2500 - Human Resources Department102 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 103 Metropolitan St. Louis Sewer District FY18 General Fund Budget and Two Year Projection T4000 - Finance Department Actual Actual Budget Forecast Budget Projected Projected FY15 FY16 FY17 FY17 FY18 FY19 FY20 51010 Salaries & Wages $3,123,424 $3,190,432 $3,557,731 $3,202,005 $3,416,240 $3,814,927 $3,932,045 51020 Overtime 116,131 160,415 41,998 192,056 63,864 44,159 45,515 51030 Compensatory Pay Accrual 80 2,394 0 4,385 0 0 0 51100 Emp Service & Incentive Awards 170 0 0 0 0 0 0 51120 Membership & Licensing Fees 5,651 7,826 11,704 9,906 9,456 9,645 9,838 51210 FICA Taxes 234,443 250,932 272,280 237,001 263,457 287,781 296,615 51220 Group Insurance 481,133 460,626 519,664 488,878 556,463 666,621 721,727 51230 Pension Contribution 592,544 482,551 635,917 428,970 661,716 762,270 765,379 51231 Pension Contributions-DC Plan 0 83,473 0 107,431 0 0 0 51234 EAP 940 911 0 0 0 0 0 51510 Temporary Help 443,044 317,295 47,000 301,269 52,500 54,112 55,773 Total Personnel Services $4,997,560 $4,956,856 $5,086,294 $4,971,901 $5,023,697 $5,639,515 $5,826,891 52010 Fuels,Lubricants,Gases $719 $0 $1,400 $1,400 $1,000 $1,020 $1,040 52030 Machinery & Equipment Parts 0 0 0 25 0 0 0 52040 Machinery & Equipment - Non-Capital 35 0 0 0 0 0 0 52070 Hardware 60 158 0 0 0 0 0 52090 Electrical Supplies 3,401 3,460 2,400 1,016 2,400 2,448 2,497 52100 Instrument Supplies 81 0 0 24 0 0 0 52120 Laboratory Supplies 0 53 0 0 0 0 0 52150 Plumbing Supplies (382)732 2,400 0 0 1 1 52170 Safety Supplies 54 0 0 81 0 0 0 52220 Janitorial Supplies 22,236 31,246 31,200 35,000 35,000 35,700 36,414 52240 Hand Tools 0 4 0 0 0 0 0 52280 Uniforms 474 508 552 450 250 255 260 52300 Safety Footwear 197 528 600 200 400 408 416 52310 Telephone/Communic Equip/Suppl 882 24 330 0 300 306 312 52320 Office Supplies 31,279 30,662 44,025 34,755 38,740 39,515 40,305 52330 Computer Supplies 1,963 1,703 1,100 790 1,410 1,438 1,467 52340 Computer Equipment - Non-Capital 16,981 2,584 2,110 1,190 575 587 598 52360 Grounds Supplies 1,522 428 0 0 0 0 0 104 Metropolitan St. Louis Sewer District FY18 General Fund Budget and Two Year Projection T4000 - Finance Department Actual Actual Budget Forecast Budget Projected Projected FY15 FY16 FY17 FY17 FY18 FY19 FY20 52380 Publications/Training Supplies 3,523 3,141 487 2,487 1,029 1,050 1,071 52390 Administrative Supplies 8,534 5,213 9,800 7,515 10,505 10,715 10,929 52400 Furniture & Office Equipment - Non-Capital 1,609 476 0 40 0 0 0 Total Supplies $93,166 $80,919 $96,404 $84,973 $91,609 $93,442 $95,311 53060 Electric Usage $234,920 $222,958 $252,000 $245,000 $245,000 $248,675 $252,405 53080 Water Usage 8,792 9,569 9,960 5,467 9,960 10,109 10,261 53270 Telephone Usage 6,582 4,658 8,520 5,059 8,520 8,648 8,778 Total Usage $250,294 $237,185 $270,480 $255,526 $263,480 $267,432 $271,444 54010 Postage $1,549,245 $1,857,040 $2,093,879 $2,000,020 $2,075,000 $2,116,500 $2,158,830 54050 Office System Services 2,657 468 5,600 5,600 600 612 624 54060 Printing Services 384,170 700,385 613,300 562,000 577,600 589,152 600,935 54080 Advertising Services 94,125 114,139 146,150 135,500 125,150 127,653 130,206 54100 Travel Expenses 14,325 11,973 25,663 21,385 18,454 18,823 19,199 54140 Training Programs/Seminar Fees 8,130 3,983 17,930 13,895 22,545 22,996 23,456 54160 Data Imaging Services 18,845 13,780 17,525 20,300 20,000 20,400 20,808 54180 Courier And Freight 5,870 5,320 5,505 6,045 6,100 6,222 6,346 54190 Property & Other Space Rental 34,276 53,701 61,220 57,740 61,896 63,134 64,397 54350 Lockbox Services 1,073,315 1,243,113 1,248,654 1,255,354 1,370,000 1,397,400 1,425,348 54420 Court Costs & Lien Fees 398,054 (244,477) 250,000 250,000 250,000 255,000 260,100 54450 Collection Services 5,134,639 4,715,526 5,488,035 4,600,000 4,911,045 5,196,900 5,300,838 54470 Water Agency Data Services 495,840 472,673 510,700 510,700 510,700 520,914 531,332 54520 Professional Service 7,271,613 5,254,394 4,256,160 4,317,570 4,656,200 4,738,524 4,619,828 54530 Building Repairs & Services 608,630 92,616 100,200 92,000 90,000 91,800 93,636 54540 Janitorial Services 163,086 136,459 138,000 138,000 135,000 137,700 140,454 54550 Grounds Services 29,878 33,518 36,000 33,000 35,000 35,700 36,414 54560 Motor Vehicle Services 873 574 0 192 0 0 0 54570 Machinery & Equipment Services 2,516 1,847 4,578 6,000 2,000 2,040 2,081 54600 Electrical Repair Services 2,045 3,036 4,200 3,000 3,100 3,162 3,225 54620 Plumbing Services 25,681 17,419 16,000 16,000 10,000 10,200 10,404 105 Metropolitan St. Louis Sewer District FY18 General Fund Budget and Two Year Projection T4000 - Finance Department Actual Actual Budget Forecast Budget Projected Projected FY15 FY16 FY17 FY17 FY18 FY19 FY20 54630 HVAC Services 32,257 21,853 33,750 25,000 33,000 33,660 34,333 54650 Waste Hauling 4,494 4,524 3,500 3,500 5,000 5,100 5,202 54660 Ash Hauling 0 3,296 0 0 0 0 0 54670 Other Governmental Fees 50 100 150 150 0 0 0 54690 Safety Services 500 240 3,500 2,000 3,500 3,570 3,641 Total Contractual Services $17,355,114 $14,517,499 $15,080,199 $14,074,951 $14,921,890 $15,397,161 $15,491,638 Total T4000 - Finance Department General Fund Operating Expense $22,696,133 $19,792,459 $20,533,378 $19,387,351 $20,300,675 $21,397,551 $21,685,284 106 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 107 Metropolitan St. Louis Sewer District FY18 General Fund Budget and Two Year Projection T4500 - Information Systems Department Actual Actual Budget Forecast Budget Projected Projected FY15 FY16 FY17 FY17 FY18 FY19 FY20 51010 Salaries & Wages $2,931,963 $2,929,143 $3,670,882 $2,958,088 $3,749,180 $3,936,042 $4,056,879 51020 Overtime 5,309 10,431 9,900 9,592 9,900 10,204 10,517 51030 Compensatory Pay Accrual 4,067 1,108 0 0 0 0 0 51120 Membership & Licensing Fees 818 2,475 2,703 2,703 2,409 2,457 2,506 51210 FICA Taxes 221,939 220,326 278,004 214,213 285,254 298,721 307,892 51220 Group Insurance 341,454 326,742 418,998 316,446 447,444 490,028 530,311 51230 Pension Contribution 573,234 524,341 651,317 561,525 799,603 805,972 806,171 51231 Pension Contributions-DC Plan 0 50,049 0 43,529 0 0 0 51234 EAP 553 533 0 0 0 0 0 51510 Temporary Help 3,506,324 3,956,369 3,188,425 3,915,546 3,477,575 3,584,337 3,694,376 Total Personnel Services $7,585,661 $8,021,517 $8,220,228 $8,021,641 $8,771,366 $9,127,760 $9,408,652 52070 Hardware $0 $384 $0 $0 $0 $0 $0 52090 Electrical Supplies 489 444 0 0 0 0 0 52100 Instrument Supplies 0 491 0 0 0 0 0 52310 Telephone/Communic Equip/Suppl 4,762 1,895 4,500 4,495 4,500 4,590 4,682 52320 Office Supplies 6,055 751 2,300 2,300 2,300 2,346 2,393 52330 Computer Supplies 232,811 250,059 292,729 452,293 128,306 505,872 133,490 52340 Computer Equipment - Non-Capital 259,578 201,319 135,940 67,207 16,000 16,320 16,646 52380 Publications/Training Supplies 24,328 25,425 26,180 26,250 42,750 43,605 44,477 52390 Administrative Supplies 2,035 1,787 4,900 3,650 4,900 4,998 5,098 52400 Furniture & Office Equipment - Non-Capital 330 0 0 0 0 0 0 Total Supplies $530,388 $482,556 $466,549 $556,195 $198,756 $577,731 $206,786 53270 Telephone Usage $597,112 $752,651 $765,471 $808,549 $790,896 $802,759 $814,800 Total Usage $597,112 $752,651 $765,471 $808,549 $790,896 $802,759 $814,800 54050 Office System Services $2,646,607 $3,032,219 $3,156,547 $3,344,817 $3,254,543 $3,673,136 $3,739,529 54080 Advertising Services 3,585 4,222 4,703 4,703 4,703 4,797 4,892 54100 Travel Expenses 18,949 24,601 42,000 38,300 35,300 36,006 36,726 54140 Training Programs/Seminar Fees 82,805 81,405 94,900 89,400 92,400 94,248 96,133 108 Metropolitan St. Louis Sewer District FY18 General Fund Budget and Two Year Projection T4500 - Information Systems Department Actual Actual Budget Forecast Budget Projected Projected FY15 FY16 FY17 FY17 FY18 FY19 FY20 54180 Courier And Freight 800 2,286 0 0 0 0 0 54190 Property & Other Space Rental 9,592 12,590 10,200 9,753 1,200 1,224 1,248 54520 Professional Service 1,385,650 218,923 623,552 575,091 724,138 1,723,788 1,438,560 54530 Building Repairs & Services 38,859 12,675 0 1,195 0 0 0 54570 Machinery & Equipment Services 6,843 226 0 10 0 0 0 54600 Electrical Repair Services 4,444 1,561 0 0 0 0 0 Total Contractual Services $4,198,135 $3,390,707 $3,931,902 $4,063,269 $4,112,284 $5,533,199 $5,317,089 55110 Computer Equipment $104,014 $339,074 $389,000 $389,000 $90,000 $1,080,276 $93,636 Total Capital Outlay $104,014 $339,074 $389,000 $389,000 $90,000 $1,080,276 $93,636 Total T4500 - Information Systems Department General Fund Operating Expense $13,015,311 $12,986,504 $13,773,149 $13,838,654 $13,963,301 $17,121,725 $15,840,964 109 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 Program Management Operations Engineering 110 Metropolitan St. Louis Sewer District FY18 General Fund Budget and Two Year Projection T8000 - Engineering Department Actual Actual Budget Forecast Budget Projected Projected FY15 FY16 FY17 FY17 FY18 FY19 FY20 51010 Salaries & Wages $15,155,084 $15,601,497 $16,761,614 $15,594,281 $16,822,960 $17,378,281 $17,911,795 51020 Overtime 186,773 135,321 141,705 127,000 139,440 143,721 148,133 51025 Labor Cost Allocation (186,176)0 0 0 0 0 0 51030 Compensatory Pay Accrual 1,126 5,952 0 616 0 0 0 51060 Worker's Compensation Pay 0 1,722 0 0 0 0 0 51120 Membership & Licensing Fees 9,636 9,696 13,372 13,097 13,103 13,328 13,558 51210 FICA Taxes 1,134,254 1,161,548 1,282,898 1,162,077 1,289,546 1,320,245 1,360,777 51220 Group Insurance 2,067,969 2,057,106 2,199,105 2,098,076 2,356,344 2,559,542 2,771,067 51230 Pension Contribution 3,076,230 2,842,899 3,365,037 2,871,165 3,950,269 3,987,046 4,001,090 51231 Pension Contributions-DC Plan 0 246,557 0 285,836 0 0 0 51234 EAP 3,463 3,518 0 0 0 0 0 51510 Temporary Help 44,227 96,163 54,000 73,000 54,720 56,400 58,131 Total Personnel Services $21,492,588 $22,161,979 $23,817,731 $22,225,148 $24,626,382 $25,458,564 $26,264,551 52010 Fuels,Lubricants,Gases $6,389 $5,595 $7,600 $6,050 $6,300 $6,426 $6,555 52020 Motor Vehicle Parts & Equip 0 34 0 20 0 0 0 52030 Machinery & Equipment Parts 1,236 6,936 7,800 7,420 7,800 7,956 8,115 52040 Machinery & Equipment - Non-Capital 21,765 13,558 28,300 20,000 21,400 21,828 22,265 52050 Construction & Bldg Supplies 41,500 47,278 52,100 52,050 65,100 66,402 67,730 52070 Hardware 2,167 5,907 13,500 7,200 300 306 312 52080 Hose Supplies 1,694 2,119 2,740 2,500 2,640 2,693 2,747 52090 Electrical Supplies 4,144 4,877 4,170 4,200 4,670 4,763 4,859 52100 Instrument Supplies 12,947 20,006 10,760 20,150 20,800 21,216 21,640 52110 Chemical Supplies 90,817 87,364 100,000 90,000 90,000 91,800 93,636 52120 Laboratory Supplies 121,074 120,932 117,284 120,020 121,486 123,916 126,394 52130 Engineering & Drafting Supply 1,394 1,545 3,250 2,000 3,250 3,315 3,381 52160 Paint Supplies 35 170 0 20 0 0 0 52170 Safety Supplies 12,580 12,637 12,106 12,400 12,256 12,501 12,751 52220 Janitorial Supplies 3,392 2,245 4,100 3,100 3,100 3,162 3,225 52240 Hand Tools 3,840 1,899 1,100 1,150 1,000 1,020 1,040 52280 Uniforms 14,521 17,299 20,358 17,960 19,411 19,799 20,195 111 Metropolitan St. Louis Sewer District FY18 General Fund Budget and Two Year Projection T8000 - Engineering Department Actual Actual Budget Forecast Budget Projected Projected FY15 FY16 FY17 FY17 FY18 FY19 FY20 52300 Safety Footwear 17,604 15,989 20,400 17,900 20,100 20,502 20,912 52310 Telephone/Communic Equip/Suppl 372 2,155 1,625 1,625 1,500 1,530 1,561 52320 Office Supplies 36,636 37,682 43,250 40,750 40,000 40,800 41,616 52330 Computer Supplies 93,289 62,551 391,500 161,500 29,700 30,294 30,900 52340 Computer Equipment - Non-Capital 43,620 20,759 22,790 20,790 29,590 30,182 30,785 52370 Photo & Video Supplies 551 21 1,200 600 800 816 832 52380 Publications/Training Supplies 5,240 5,563 8,100 9,100 8,200 8,364 8,531 52390 Administrative Supplies 5,764 4,020 4,100 4,050 3,650 3,723 3,797 52400 Furniture & Office Equipment - Non-Capital 11,907 3,376 8,000 6,400 5,400 5,508 5,618 Total Supplies $554,478 $502,516 $886,133 $628,955 $518,453 $528,822 $539,399 53060 Electric Usage $798 $211 $0 $0 $0 $0 $0 53070 Natural Gas Usage 696 54 0 0 0 0 0 53270 Telephone Usage 39,601 52,090 49,020 46,660 54,512 55,330 56,160 Total Usage $41,096 $52,354 $49,020 $46,660 $54,512 $55,330 $56,160 54010 Postage $0 $0 $0 $50 $0 $0 $0 54050 Office System Services 52,067 56,571 92,000 54,420 15,000 15,300 15,606 54060 Printing Services 11,231 13,433 16,710 13,800 14,410 14,698 14,992 54080 Advertising Services 2,528 2,566 59,750 29,000 28,750 29,325 29,912 54100 Travel Expenses 202,794 248,836 260,004 244,595 189,944 193,743 197,618 54120 Photo Services 0 0 300 300 200 204 208 54140 Training Programs/Seminar Fees 34,569 39,524 49,970 31,600 41,560 42,391 43,239 54160 Data Imaging Services 21,607 8,575 44,000 20,800 38,800 39,576 40,368 54180 Courier And Freight 41,984 43,292 42,000 41,900 41,850 42,687 43,541 54190 Property & Other Space Rental 93,027 82,692 64,600 59,600 70,000 71,400 72,828 54420 Court Costs & Lien Fees 2,384 1,918 2,800 2,800 2,800 2,856 2,913 54440 Easement Acquisitions/Fees 14,623 30,992 15,000 18,000 15,000 15,300 15,606 54520 Professional Service 75,730 150,891 382,500 677,000 177,500 226,700 184,671 54530 Building Repairs & Services 7,795 3,455 500 11,500 1,000 1,020 1,040 54540 Janitorial Services 31,860 35,380 37,000 37,000 41,000 41,820 42,656 112 Metropolitan St. Louis Sewer District FY18 General Fund Budget and Two Year Projection T8000 - Engineering Department Actual Actual Budget Forecast Budget Projected Projected FY15 FY16 FY17 FY17 FY18 FY19 FY20 54560 Motor Vehicle Services 13,066 9,315 8,448 9,148 11,712 11,946 12,185 54570 Machinery & Equipment Services 832 1,894 1,500 1,500 1,500 1,530 1,561 54580 Equipment Rental 1,365 1,401 4,000 2,000 2,000 2,040 2,081 54610 Instrument Repair Services 46,909 43,497 60,800 50,200 51,000 52,020 53,060 54630 HVAC Services 0 38,620 3,200 3,200 3,200 3,264 3,329 54640 Damage Repairs & Services 0 0 7,000 1,000 7,000 7,140 7,283 54650 Waste Hauling 12,409 8,305 18,150 18,000 19,150 19,533 19,924 54670 Other Governmental Fees 2,789 1,267 5,950 5,950 3,000 3,060 3,121 54680 Laboratory Testing Services 34,525 31,758 35,000 35,000 35,000 35,700 36,414 54700 Asbestos Removal Services 3,978 7,540 0 0 0 0 0 54710 Community Outreach Programs 13,847 13,628 19,000 20,000 15,500 15,810 16,126 54720 Tree Removal/Weed Spraying 700 0 2,000 1,000 1,000 1,020 1,040 Total Contractual Services $722,616 $875,350 $1,232,182 $1,389,363 $827,876 $890,084 $861,322 55060 Motor Vehicles $0 $0 $72,000 $0 $0 $0 $0 55080 Instruments & Apparatus 29,454 77,961 139,000 100,000 36,000 36,720 37,454 55090 Furniture & Office Equipment 0 0 4,950 4,950 0 0 0 55110 Computer Equipment 0 0 9,000 9,000 0 0 0 Total Capital Outlay $29,454 $77,961 $224,950 $113,950 $36,000 $36,720 $37,454 Total T8000 - Engineering Department General Fund Operating Expense $22,840,231 $23,670,160 $26,210,016 $24,404,076 $26,063,223 $26,969,519 $27,758,885 113 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 114 Metropolitan St. Louis Sewer District FY18 General Fund Budget and Two Year Projection T6000 - Operations Department Actual Actual Budget Forecast Budget Projected Projected FY15 FY16 FY17 FY17 FY18 FY19 FY20 51010 Salaries & Wages $34,740,451 $35,667,540 $38,204,282 $36,357,539 $38,647,491 $39,903,876 $41,128,925 51020 Overtime 2,683,803 2,494,364 2,408,702 2,421,234 2,375,095 2,448,010 2,523,164 51030 Compensatory Pay Accrual 6,296 2,187 0 0 0 0 0 51060 Worker's Compensation Pay 62,500 135,030 0 116,049 0 0 0 51100 Emp Service & Incentive Awards 0 3,160 0 1,020 0 0 0 51120 Membership & Licensing Fees 139,812 145,905 58,549 58,536 57,576 58,898 60,072 51210 FICA Taxes 2,746,178 2,819,047 3,085,105 2,745,903 3,129,025 2,998,179 3,090,223 51220 Group Insurance 5,519,237 5,549,854 5,930,923 5,717,536 6,779,929 7,371,872 7,985,247 51230 Pension Contribution 6,562,040 5,788,131 7,194,934 5,965,313 8,858,751 8,729,000 8,734,922 51231 Pension Contributions-DC Plan 0 791,114 0 865,452 0 0 0 51234 EAP 8,929 9,073 0 0 0 0 0 51510 Temporary Help 40,500 1,943 0 0 0 0 0 Total Personnel Services $52,509,747 $53,407,346 $56,882,495 $54,248,583 $59,847,865 $61,509,835 $63,522,552 52010 Fuels,Lubricants,Gases $1,255,802 $993,196 $1,382,815 $1,195,234 $1,240,624 $1,265,437 $1,290,746 52020 Motor Vehicle Parts & Equip 423,869 422,757 450,328 453,346 461,035 470,256 479,661 52030 Machinery & Equipment Parts 3,705,706 3,538,054 3,781,287 3,516,634 3,556,441 3,663,570 3,736,121 52040 Machinery & Equipment - Non-Capital 116,220 (49,288) 192,175 36,033 29,275 29,861 30,458 52050 Construction & Bldg Supplies 2,138,030 2,006,891 2,392,143 2,416,856 2,354,303 2,401,389 2,449,417 52060 Building - Non-Capital 0 0 9,500 0 0 0 0 52070 Hardware 115,072 122,251 116,138 166,603 120,897 123,315 125,781 52080 Hose Supplies 219,999 264,972 263,852 263,630 245,610 250,522 263,533 52090 Electrical Supplies 944,407 1,405,536 1,061,130 1,080,101 1,093,630 1,115,503 1,137,813 52100 Instrument Supplies 1,499,512 539,682 886,481 524,645 686,587 700,319 714,325 52110 Chemical Supplies 3,787,944 3,462,436 4,067,406 3,873,495 3,666,586 3,744,242 3,818,127 52120 Laboratory Supplies 7,502 6,945 11,158 14,140 11,031 11,252 11,477 52150 Plumbing Supplies 378,671 309,732 543,712 511,855 516,512 526,842 537,379 52160 Paint Supplies 50,215 43,926 65,440 54,725 58,608 59,780 60,976 52170 Safety Supplies 396,793 342,607 374,242 366,059 330,929 337,548 344,299 52220 Janitorial Supplies 106,806 107,179 130,129 148,118 133,747 136,422 139,150 52240 Hand Tools 350,880 355,957 297,906 339,617 300,685 306,699 312,833 115 Metropolitan St. Louis Sewer District FY18 General Fund Budget and Two Year Projection T6000 - Operations Department Actual Actual Budget Forecast Budget Projected Projected FY15 FY16 FY17 FY17 FY18 FY19 FY20 52280 Uniforms 230,925 299,541 314,534 318,516 320,936 324,156 330,639 52300 Safety Footwear 110,620 119,058 123,000 116,122 122,800 124,440 126,929 52310 Telephone/Communic Equip/Suppl 11,250 8,853 18,231 15,794 11,742 11,977 12,216 52320 Office Supplies 52,261 32,880 42,305 37,649 37,811 38,567 39,339 52330 Computer Supplies 134,455 124,797 98,128 107,689 67,065 68,406 69,774 52340 Computer Equipment - Non-Capital 56,992 40,526 77,215 47,104 38,079 43,431 44,299 52360 Grounds Supplies 19,411 12,708 26,324 24,504 20,586 20,998 21,418 52370 Photo & Video Supplies 11,279 9,620 7,798 9,245 7,938 8,097 8,259 52380 Publications/Training Supplies 6,778 1,263 8,234 9,180 9,360 9,547 9,738 52390 Administrative Supplies 5,077 8,950 14,053 12,048 11,704 11,938 12,177 52400 Furniture & Office Equipment - Non-Capital 39,627 45,116 22,400 35,543 23,600 24,072 24,553 52990 Inventory (I/D)140,509 (56,322)0 (349,982)0 0 0 52991 Inventory Obsolence (108,815) (198,055)0 0 0 0 0 52999 Inventory Expense Control Account 5,417 480 0 0 0 0 0 Total Supplies $16,213,214 $14,322,248 $16,778,065 $15,344,503 $15,478,121 $15,828,584 $16,151,435 53060 Electric Usage $12,742,310 $12,546,540 $13,066,496 $12,982,388 $13,495,376 $13,655,145 $13,859,222 53070 Natural Gas Usage 2,028,437 1,645,411 2,160,855 1,991,032 1,969,021 1,998,557 2,028,535 53080 Water Usage 579,595 816,149 604,795 657,877 692,004 702,384 712,920 53270 Telephone Usage 250,214 312,868 276,291 259,687 230,327 233,051 236,547 Total Usage $15,600,556 $15,320,968 $16,108,437 $15,890,985 $16,386,728 $16,589,136 $16,837,223 54010 Postage $58 $56 $326 $300 $306 $312 $318 54050 Office System Services 21,469 14,877 7,793 14,042 14,518 14,808 15,105 54060 Printing Services 4,552 2,731 9,465 10,739 6,114 6,236 6,361 54100 Travel Expenses 58,642 64,433 79,601 75,893 70,078 71,582 73,014 54120 Photo Services 0 39 0 0 0 0 0 54140 Training Programs/Seminar Fees 97,608 150,558 78,480 68,972 68,420 75,674 77,187 54141 Required Training Programs 1,150 3,881 0 0 0 0 0 54180 Courier And Freight 85,008 85,787 94,668 96,191 85,540 87,251 88,996 54190 Property & Other Space Rental 13,762 14,180 27,600 27,580 25,800 26,316 26,842 116 Metropolitan St. Louis Sewer District FY18 General Fund Budget and Two Year Projection T6000 - Operations Department Actual Actual Budget Forecast Budget Projected Projected FY15 FY16 FY17 FY17 FY18 FY19 FY20 54520 Professional Service 1,698,440 1,001,649 1,097,000 1,399,953 1,112,900 1,285,158 1,157,861 54530 Building Repairs & Services 1,450,370 1,812,237 1,375,730 1,871,386 985,950 1,630,669 1,125,782 54540 Janitorial Services 840,055 825,116 884,437 864,946 890,659 908,472 926,642 54550 Grounds Services 558,436 584,627 757,373 753,921 816,982 758,322 774,988 54560 Motor Vehicle Services 356,275 313,862 334,783 328,615 377,300 384,846 392,543 54570 Machinery & Equipment Services 2,591,516 3,150,230 3,086,089 3,180,995 2,902,536 2,960,587 3,019,798 54580 Equipment Rental 243,947 487,202 419,486 425,455 404,364 412,451 420,700 54590 Sewer Rep & Structure Cleaning 1,480,852 1,470,452 1,451,629 1,379,131 1,253,833 1,278,910 1,304,488 54600 Electrical Repair Services 485,512 567,236 704,575 721,333 779,733 795,328 811,234 54610 Instrument Repair Services 268,500 405,641 313,715 304,414 312,401 318,649 325,022 54620 Plumbing Services 254,702 911,335 651,996 830,183 1,000,105 961,967 981,206 54630 HVAC Services 260,432 298,304 214,917 249,310 195,304 199,210 203,194 54640 Damage Repairs & Services 27,901 16,586 21,400 20,400 11,000 11,220 11,444 54650 Waste Hauling 1,358,675 1,289,952 1,545,106 1,285,544 1,305,491 1,321,392 1,347,820 54660 Ash Hauling 444,749 198,751 792,000 792,000 770,000 324,450 816,893 54670 Other Governmental Fees 863,835 896,388 1,162,540 1,141,986 1,199,091 1,223,073 1,247,534 54680 Laboratory Testing Services 309,414 558,004 316,850 359,716 315,550 321,861 328,298 54690 Safety Services 44,281 44,893 109,983 104,230 101,601 103,633 105,706 54700 Asbestos Removal Services 65,086 45,835 52,500 52,500 32,500 33,150 33,813 54720 Tree Removal/Weed Spraying 214,591 272,386 258,000 359,000 497,000 463,080 472,342 Total Contractual Services $14,099,818 $15,487,230 $15,848,041 $16,718,736 $15,535,076 $15,978,607 $16,095,133 55020 Building Purchases $0 $0 $0 $0 $743,600 $0 $0 55030 Structural Improvements 62,653 29,060 150,000 111,000 20,001 20,400 465,808 55040 Processing Equipment 598,412 568,414 240,000 453,797 270,500 275,910 281,428 55050 Auxiliary Equipment 13,970 34,475 0 32,435 49,000 49,980 50,980 55060 Motor Vehicles 2,766,895 2,494,874 3,665,000 3,494,792 3,250,000 3,315,000 3,381,300 55070 Machinery & Implements 337,649 1,127,323 225,000 430,194 544,000 554,880 565,978 55080 Instruments & Apparatus 293,336 131,258 190,500 251,338 138,700 141,474 144,303 55090 Furniture & Office Equipment 0 0 24,950 20,000 15,000 15,300 15,606 55110 Computer Equipment 9,455 55,620 11,800 27,819 2,000 2,040 2,081 117 Metropolitan St. Louis Sewer District FY18 General Fund Budget and Two Year Projection T6000 - Operations Department Actual Actual Budget Forecast Budget Projected Projected FY15 FY16 FY17 FY17 FY18 FY19 FY20 Total Capital Outlay $4,082,370 $4,441,024 $4,507,250 $4,821,375 $5,032,801 $4,374,984 $4,907,484 Total T6000 - Operations Department General Fund Operating Expense $102,505,706 $102,978,817 $110,124,289 $107,024,182 $112,280,592 $114,281,145 $117,513,827 118 REVENUEFUNDSThese funds were established to account for proceeds from the wastewater andstormwater user charges of the District. These revenues provide for theoperation, maintenance and improvementof the District’s sewer infrastructure.In April 2016 the stormwater user charge was eliminated when voters approved adistrict-wide property tax. This property tax will be recorded in the OMCI section.119 METROPOLITAN ST. LOUIS SEWER DISTRICT CHANGES IN FUND BALANCE 3000 - Revenue Funds FY15 FY16 FY17 FY17 FY18 FY19 FY20 Actual Actual Budget Forecast Budget Budget Budget FUND BALANCE B.O.P.$0 $0 $0 $0 $0 $0 $0 Revenues: Wastewater User Charge 279,555,882 300,803,084 338,418,891 325,156,122 359,039,025 395,215,508 434,464,196 Stormwater User Charge 1,409,239 1,433,561 0 (5,853)0 - - Total Revenues 280,965,121 302,236,645 338,418,891 325,150,269 359,039,025 395,215,508 434,464,196 Expenditures: Total Expenditures 0 0 0 0 0 - - Net Operating Income (Loss) 280,965,121 302,236,645 338,418,891 325,150,269 359,039,025 395,215,508 434,464,196 Interfund Transfers (280,965,121) (302,236,645) (338,418,891) (325,150,269) (359,039,025) (395,215,508) (434,464,196) 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 $0 120 METROPOLITAN ST. LOUIS SEWER DISTRICT Projected User Charge Revenue FY18 BUDGET COMPOSITE Projected Revenue WASTEWATER USER CHARGE Metered Single Family $159,625,458 Unmetered Single Family 38,128,475 Metered Multi-Family 36,625,647 Unmetered Multi-Family 20,996,248 Non-residential 95,708,868 Extra Strength Surcharges 6,605,077 Customer Assistance Program 1,349,252 Subtotal WASTEWATER USER CHARGE $359,039,025 GENERAL FUND USER CHARGES Bad Debt Provision ($2,460,000) Adjustments, Late Charges & Other 3,844,900 $1,384,900 USER CHARGE REVENUE $360,423,925 121 METROPOLITAN ST. LOUIS SEWER DISTRICT CHANGES IN FUND BALANCE 3306 - Wastewater Revenue Fund FY15 FY16 FY17 FY17 FY18 FY19 FY20 Actual Actual Budget Forecast Budget Budget Budget FUND BALANCE B.O.P.$0 $0 $0 $0 $0 $0 $0 Revenues: Wastewater User Charge 279,555,882 300,803,084 338,418,891 325,156,122 359,039,025 395,215,508 434,464,196 Total Revenues 279,555,882 300,803,084 338,418,891 325,156,122 359,039,025 395,215,508 434,464,196 Expenditures: Total Expenditures - - - - - - - Net Operating Income (Loss) 279,555,882 300,803,084 338,418,891 325,156,122 359,039,025 395,215,508 434,464,196 Interfund Transfers (279,555,882) (300,803,084) (338,418,891) (325,156,122) (359,039,025) (395,215,508) (434,464,196) 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 $0 122 RESIDENTIALMetered Single Family 3,556,202 20,930,980 CCFs 21.52 3.97 $159,625,458Customer Assistance Program - Metered 31,414 178,862 CCFs 10.76 1.98 693,056Unmetered Single Family 663,019 21.52 14,268,169Rooms Single Family3,834,541 2.35 9,011,171Water Closets Single Family 962,845 8.76 8,434,522Baths Single Family746,853 7.30 5,452,027Separate Showers Single Family 131,861 7.30 962,585Customer Assistance Program - Unmetered 15,803 128,740438,620Metered MultiFamily 242,569 7,910,721 CCFs 21.52 3.97 36,625,647 Customer Assistance Program - Metered 726 4,858 10.76 1.98 17,455Unmetered Multifamily 245,088 21.52 5,274,294Rooms Multifamily2,473,711 2.35 5,813,221Water Closets Multifamily 626,084 8.76 5,484,496Baths Multifamily580,062 7.30 4,234,453Separate Showers Multifamily 25,998 7.30 189,785 Customer Assistance Program - Unmetered 5,352 68,772 10.76 200,121$256,725,080 71%NON-RESIDENTIALCompliance 1 and Base 264,132 21.52 2.95 6,463,310Compliance 2 and Base 2,232 21.52 58.94 179,587Compliance 3 and Base 6,492 21.52 129.67 981,525Compliance 4 and Base 1,920 21.52 191.56 409,114Compliance 5 and Base 1,140 21.52 250.50 310,103 Total Non-residential Tier Charges 275,916$8,343,639 Volume22,006,355 CCFs 3.97 87,365,229Extra Strength SurchargesSuspended Solids over 300 ppm 6,396 Tons 269.07 1,720,972BOD's over 300 ppm6,108 Tons 671.63 4,102,316COD's over 600 ppm2,328 Tons 335.82 781,789$102,313,945 29%$359,039,025100%Subtotal: NON-RESIDENTIALTOTAL WASTEWATER USER CHARGE REVENUEProjected Revenue Percent of TotalSubtotal: RESIDENTIALBase Charge $/serviceVolume Charge $/unitCompliance Charge $/serviceNumber of Accounts Billed (Annualized)Projected Annual VolumeMETROPOLITAN ST. LOUIS SEWER DISTRICTProjected User Charge RevenueWASTEWATER REVENUE FUND (3306)FY18 BUDGET123 METROPOLITAN ST. LOUIS SEWER DISTRICT CHANGES IN FUND BALANCE 3307 - Stormwater Revenue Fund FY15 FY16 FY17 FY17 FY18 FY19 FY20 Actual Actual Budget Forecast Budget Budget Budget FUND BALANCE B.O.P.$0 $0 $0 $0 $0 $0 $0 Revenues: Stormwater User Charge 1,409,239 1,433,561 -(5,853) - - - Total Revenues 1,409,239 1,433,561 -(5,853) - - - Expenditures: Total Expenditures - - - - - - - Net Operating Income (Loss) 1,409,239 1,433,561 -(5,853)0 0 0 Interfund Transfers (1,409,239) (1,433,561) -5,853 - - - Percentage of Change 0%0%0%0%0%0%0% FUND BALANCE E.O.P.$0 $0 $0 $0 $0 $0 $0 124 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 FUNDS125 METROPOLITAN ST. LOUIS SEWER DISTRICT CHANGES IN FUND BALANCE 5000 - OMCI Funds FY15 FY16 FY17 FY17 FY18 FY19 FY20 Actual Actual Budget Forecast Budget Budget Budget FUND BALANCE B.O.P.$69,066,834 $76,259,559 $70,789,948 $73,266,546 $61,129,163 $58,731,675 $57,226,004 Revenues: Taxes 8,706,287 8,952,964 25,551,774 30,526,719 31,378,166 31,378,166 31,378,166 Interest on Investments 462,599 764,086 377,717 568,337 468,722 450,309 429,772 Connection and Other Fees -8,045 - - - - - Miscellaneous 1,105 - - - - - - Total Revenues 9,169,991 9,725,094 25,929,491 31,095,056 31,846,888 31,828,475 31,807,938 Expenditures: Contractual Services - -383,277 384,435 470,672 470,672 470,672 Construction and Engineering 5,529,096 13,730,457 30,010,000 27,026,111 14,864,000 13,875,000 10,974,000 Interfund Labor Transfers 14,383,900 17,036,162 21,812,478 16,151,520 18,909,703 18,988,474 19,388,796 Total Expenditures 19,912,995 30,766,619 52,205,754 43,562,066 34,244,376 33,334,146 30,833,468 Net Operating Income (Loss) (10,743,004) (21,041,525) (26,276,263) (12,467,010) (2,397,487) (1,505,671) 974,470 Interfund Transfers 17,935,730 18,048,511 4,799,351 329,627 - - - Increase (Decrease) in Fund Bal.7,192,725 (2,993,014) (21,476,912) (12,137,383) (2,397,487) (1,505,671) 974,470 Percentage of Change 10%-4%-30%-17%-4%-3%2% FUND BALANCE E.O.P.$76,259,559 $73,266,546 $49,313,036 $61,129,163 $58,731,675 $57,226,004 $58,200,474 126 METROPOLITAN ST. LOUIS SEWER DISTRICT CHANGES IN FUND BALANCE 5110 - Stormwater Regulatory Fund FY15 FY16 FY17 FY17 FY18 FY19 FY20 Actual Actual Budget Forecast Budget Budget Budget FUND BALANCE B.O.P.$8,388,316 $8,544,835 $7,670,429 $7,714,914 $9,084,622 $9,922,388 $10,676,257 Revenues: Taxes - - -5,126,936 5,210,757 5,210,757 5,210,757 Interest on Investments 49,754 77,993 40,892 77,113 53,112 54,175 55,258 Total Revenues 49,754 77,993 40,892 5,204,049 5,263,869 5,264,931 5,266,015 Expenditures: Contractual Services - - - -78,161 78,161 78,161 Construction and Engineering 40,585 -100,000 100,000 100,000 100,000 100,000 Interfund Labor Transfers 6,457,353 7,539,096 4,092,408 4,092,408 4,247,942 4,332,901 4,419,559 Total Expenditures 6,497,938 7,539,096 4,192,408 4,192,408 4,426,103 4,511,062 4,597,720 Net Operating Income (Loss) (6,448,185) (7,461,103) (4,151,516) 1,011,641 837,766 753,869 668,295 Interfund Transfers 6,604,703 6,631,182 5,049,351 358,068 - - - Increase (Decrease) in Fund Bal.156,518 (829,921) 897,835 1,369,708 837,766 753,869 668,295 Percentage of Change 2%-10%12%18%9%8%6% FUND BALANCE E.O.P.$8,544,835 $7,714,914 $8,568,264 $9,084,622 $9,922,388 $10,676,257 $11,344,552 127 METROPOLITAN ST. LOUIS SEWER DISTRICT CHANGES IN FUND BALANCE 5120 - Districtwide Stormwater Fund FY15 FY16 FY17 FY17 FY18 FY19 FY20 Actual Actual Budget Forecast Budget Budget Budget FUND BALANCE B.O.P.$0 $0 $0 $0 $10,188,235 $22,518,781 $29,242,722 Revenues: Taxes - -25,551,774 25,494,602 26,167,409 26,167,409 26,167,409 Interest on Investments - -26,783 97,527 97,527 99,477 101,467 Total Revenues - -25,578,557 25,592,129 26,264,936 26,266,887 26,268,876 Expenditures: Contractual Services - -383,277 383,277 392,511 392,511 392,511 Construction and Engineering - -10,920,000 9,455,000 5,540,000 10,896,000 9,411,000 Interfund Labor Transfers - -8,741,844 5,315,618 8,001,879 8,254,435 8,716,704 Total Expenditures - -20,045,121 15,153,894 13,934,390 19,542,946 18,520,215 Net Operating Income (Loss) 0 0 5,533,437 10,438,235 12,330,547 6,723,941 7,748,662 Interfund Transfers - -(250,000) (250,000) - - - Increase (Decrease) in Fund Bal.0 0 5,283,437 10,188,235 12,330,547 6,723,941 7,748,662 Percentage of Change 0%0%0%0%121%30%26% FUND BALANCE E.O.P.$0 $0 $5,283,437 $10,188,235 $22,518,781 $29,242,722 $36,991,383 128 METROPOLITAN ST. LOUIS SEWER DISTRICT CHANGES IN FUND BALANCE 5130 - Stormwater Operations and Maintenance Fund FY15 FY16 FY17 FY17 FY18 FY19 FY20 Actual Actual Budget Forecast Budget Budget Budget FUND BALANCE B.O.P.$18,886,493 $24,937,493 $29,212,597 $29,731,052 $21,611,507 $15,605,550 $9,387,125 Revenues: Interest on Investments 125,051 249,741 59,443 181,158 111,445 113,674 115,947 Total Revenues 125,051 249,741 59,443 181,158 111,445 113,674 115,947 Expenditures: Construction and Engineering -220,000 2,500,000 2,500,000 500,000 500,000 500,000 Interfund Labor Transfers 5,405,078 6,653,510 6,378,528 6,022,261 5,617,403 5,832,099 6,055,383 Total Expenditures 5,405,078 6,873,510 8,878,528 8,522,261 6,117,403 6,332,099 6,555,383 Net Operating Income (Loss) (5,280,026) (6,623,770) (8,819,085) (8,341,103) (6,005,958) (6,218,425) (6,439,435) Interfund Transfers 11,331,026 11,417,329 -221,559 - - - Increase (Decrease) in Fund Bal.6,051,000 4,793,559 (8,819,085) (8,119,544) (6,005,958) (6,218,425) (6,439,435) Percentage of Change 32%19%-30%-27%-28%-40%-69% FUND BALANCE E.O.P.$24,937,493 $29,731,052 $20,393,512 $21,611,507 $15,605,550 $9,387,125 $2,947,690 129 METROPOLITAN ST. LOUIS SEWER DISTRICT CHANGES IN FUND BALANCE 5401 - Bond Place Special Taxing Subdistrict FY15 FY16 FY17 FY17 FY18 FY19 FY20 Actual Actual Budget Forecast Budget Budget Budget FUND BALANCE B.O.P.$14,114 $14,193 $14,198 $14,308 $14,419 $14,534 $14,651 Revenues: Interest on Investments 79 115 80 111 115 117 120 Total Revenues 79 115 80 111 115 117 120 Expenditures: Total Expenditures - - - - - - - Net Operating Income (Loss) 79 115 80 111 115 117 120 Increase (Decrease) in Fund Bal.79 115 80 111 115 117 120 Percentage of Change 1%1%1%1%1%1%1% FUND BALANCE E.O.P.$14,193 $14,308 $14,278 $14,419 $14,534 $14,651 $14,770 130 METROPOLITAN ST. LOUIS SEWER DISTRICT CHANGES IN FUND BALANCE 5563 - Clayton Central OMCI Fund FY15 FY16 FY17 FY17 FY18 FY19 FY20 Actual Actual Budget Forecast Budget Budget Budget FUND BALANCE B.O.P.$2,131,370 $2,102,620 $2,074,168 $2,209,345 $2,126,816 $2,129,456 $2,142,349 Revenues: Taxes (20,627) (6,772) -(1,396) - - - Interest on Investments 12,721 17,915 10,272 16,841 12,640 12,893 13,151 Total Revenues (7,906) 11,143 10,272 15,445 12,640 12,893 13,151 Expenditures: Contractual Services - - -(25) - - - Construction and Engineering -(126,570) 250,000 98,000 - - - Interfund Labor Transfers 20,844 30,987 10,000 -10,000 - - Total Expenditures 20,844 (95,583) 260,000 97,975 10,000 - - Net Operating Income (Loss) (28,750) 106,726 (249,728) (82,530)2,640 12,893 13,151 Increase (Decrease) in Fund Bal.(28,750) 106,726 (249,728) (82,530)2,640 12,893 13,151 Percentage of Change -1%5%-12%-4%0%1%1% FUND BALANCE E.O.P.$2,102,620 $2,209,345 $1,824,440 $2,126,816 $2,129,456 $2,142,349 $2,155,500 131 METROPOLITAN ST. LOUIS SEWER DISTRICT CHANGES IN FUND BALANCE 5564 - Coldwater Creek OMCI Fund FY15 FY16 FY17 FY17 FY18 FY19 FY20 Actual Actual Budget Forecast Budget Budget Budget FUND BALANCE B.O.P.$6,820,892 $7,621,101 $4,027,926 $4,367,202 $673,500 $398,961 $409,630 Revenues: Taxes 1,813,497 1,994,950 -(25,093) - - - Interest on Investments 46,292 70,438 45,422 10,461 10,461 10,670 10,883 Miscellaneous 1,099 - - - - - - Total Revenues 1,860,887 2,065,388 45,422 (14,632) 10,461 10,670 10,883 Expenditures: Contractual Services - - -387 - - - Construction and Engineering 612,538 4,697,596 3,460,000 3,551,678 85,000 - - Interfund Labor Transfers 448,140 621,692 613,348 127,005 200,000 - - Total Expenditures 1,060,678 5,319,287 4,073,348 3,679,070 285,000 - - Net Operating Income (Loss) 800,209 (3,253,899) (4,027,926) (3,693,702) (274,539) 10,670 10,883 Increase (Decrease) in Fund Bal.800,209 (3,253,899) (4,027,926) (3,693,702) (274,539) 10,670 10,883 Percentage of Change 12%-43%-100%-85%-41%3%3% FUND BALANCE E.O.P.$7,621,101 $4,367,202 $0 $673,500 $398,961 $409,630 $420,514 132 METROPOLITAN ST. LOUIS SEWER DISTRICT CHANGES IN FUND BALANCE 5565 - Creve Coeur Frontenac OMCI Fund FY15 FY16 FY17 FY17 FY18 FY19 FY20 Actual Actual Budget Forecast Budget Budget Budget FUND BALANCE B.O.P.$1,602,634 $1,580,259 $1,413,939 $1,475,805 $265,616 $224,095 $132,744 Revenues: Taxes (6,570) (6,923) -(608) - - - Interest on Investments 8,830 12,172 10,774 7,606 8,479 8,649 4,602 Total Revenues 2,260 5,249 10,774 6,998 8,479 8,649 4,602 Expenditures: Contractual Services - - -(8) - - - Construction and Engineering (50,088) -1,200,000 1,200,000 - - - Interfund Labor Transfers 74,724 109,703 224,713 17,195 50,000 100,000 - Total Expenditures 24,636 109,703 1,424,713 1,217,187 50,000 100,000 - Net Operating Income (Loss) (22,376) (104,454) (1,413,939) (1,210,189) (41,521) (91,351)4,602 Increase (Decrease) in Fund Bal.(22,376) (104,454) (1,413,939) (1,210,189) (41,521) (91,351)4,602 Percentage of Change -1%-7%-100%-82%-16%-41%3% FUND BALANCE E.O.P.$1,580,259 $1,475,805 $0 $265,616 $224,095 $132,744 $137,346 133 METROPOLITAN ST. LOUIS SEWER DISTRICT CHANGES IN FUND BALANCE 5566 - Deer Creek OMCI Fund FY15 FY16 FY17 FY17 FY18 FY19 FY20 Actual Actual Budget Forecast Budget Budget Budget FUND BALANCE B.O.P.$9,816,033 $10,467,197 $10,790,886 $10,603,725 $5,927,249 $1,122,534 $572,064 Revenues: Taxes 3,487,270 3,328,879 -(25,322) - - - Interest on Investments 71,618 117,070 48,980 60,717 62,284 63,530 64,801 Total Revenues 3,558,889 3,445,949 48,980 35,395 62,284 63,530 64,801 Expenditures: Contractual Services - - -79 - - - Construction and Engineering 2,614,877 2,952,025 5,364,000 4,451,311 4,667,000 564,000 - Interfund Labor Transfers 292,847 357,396 1,000,000 260,481 200,000 50,000 - Total Expenditures 2,907,724 3,309,421 6,364,000 4,711,871 4,867,000 614,000 - Net Operating Income (Loss) 651,164 136,528 (6,315,020) (4,676,476) (4,804,716) (550,470) 64,801 Increase (Decrease) in Fund Bal.651,164 136,528 (6,315,020) (4,676,476) (4,804,716) (550,470) 64,801 Percentage of Change 7%1%-59%-44%-81%-49%11% FUND BALANCE E.O.P.$10,467,197 $10,603,725 $4,475,866 $5,927,249 $1,122,534 $572,064 $636,865 134 METROPOLITAN ST. LOUIS SEWER DISTRICT CHANGES IN FUND BALANCE 5569 - Fountain Creek OMCI Fund FY15 FY16 FY17 FY17 FY18 FY19 FY20 Actual Actual Budget Forecast Budget Budget Budget FUND BALANCE B.O.P.$251,117 $211,438 $39,698 $63,109 $68,406 $70,165 $71,959 Revenues: Taxes (2,092)(15) -(18) - - - Interest on Investments 1,370 1,360 1,137 647 1,759 1,794 1,830 Total Revenues (722)1,345 1,137 629 1,759 1,794 1,830 Expenditures: Contractual Services - - -0 - - - Construction and Engineering (34,112) 76,995 -(4,668) - - - Interfund Labor Transfers 73,068 72,680 40,835 - - - - Total Expenditures 38,956 149,674 40,835 (4,668) - - - Net Operating Income (Loss) (39,679) (148,329) (39,698)5,297 1,759 1,794 1,830 Increase (Decrease) in Fund Bal.(39,679) (148,329) (39,698)5,297 1,759 1,794 1,830 Percentage of Change -16%-70%-100%8%3%3%3% FUND BALANCE E.O.P.$211,438 $63,109 $0 $68,406 $70,165 $71,959 $73,789 135 METROPOLITAN ST. LOUIS SEWER DISTRICT CHANGES IN FUND BALANCE 5571 - Gravois Creek OMCI Fund FY15 FY16 FY17 FY17 FY18 FY19 FY20 Actual Actual Budget Forecast Budget Budget Budget FUND BALANCE B.O.P.$4,890,500 $4,972,799 $1,827,218 $2,525,034 $1,352,274 $739,740 $657,556 Revenues: Taxes 1,355,200 1,400,537 -(23,351) - - - Interest on Investments 38,503 55,282 49,584 17,466 17,466 17,816 18,172 Total Revenues 1,393,704 1,455,818 49,584 (5,885) 17,466 17,816 18,172 Expenditures: Contractual Services - - -(51) - - - Construction and Engineering 950,000 3,468,920 1,476,000 1,038,221 430,000 - - Interfund Labor Transfers 361,404 434,664 400,802 128,706 200,000 100,000 - Total Expenditures 1,311,404 3,903,584 1,876,802 1,166,876 630,000 100,000 - Net Operating Income (Loss) 82,299 (2,447,765) (1,827,218) (1,172,760) (612,534) (82,184) 18,172 Increase (Decrease) in Fund Bal.82,299 (2,447,765) (1,827,218) (1,172,760) (612,534) (82,184) 18,172 Percentage of Change 2%-49%-100%-46%-45%-11%3% FUND BALANCE E.O.P.$4,972,799 $2,525,034 $0 $1,352,274 $739,740 $657,556 $675,728 136 METROPOLITAN ST. LOUIS SEWER DISTRICT CHANGES IN FUND BALANCE 5574 - Loretta Joplin OMCI Fund FY15 FY16 FY17 FY17 FY18 FY19 FY20 Actual Actual Budget Forecast Budget Budget Budget FUND BALANCE B.O.P.$384,222 $404,009 $417,331 $419,717 $423,243 $425,385 $427,569 Revenues: Taxes 23,299 22,284 -284 - - - Interest on Investments 2,182 3,348 1,560 3,258 2,141 2,184 2,228 Total Revenues 25,481 25,632 1,560 3,543 2,141 2,184 2,228 Expenditures: Contractual Services - - -16 - - - Construction and Engineering - - - - - -240,000 Interfund Labor Transfers 5,694 9,924 - - - -25,000 Total Expenditures 5,694 9,924 -16 - -265,000 Net Operating Income (Loss) 19,787 15,708 1,560 3,527 2,141 2,184 (262,772) Increase (Decrease) in Fund Bal.19,787 15,708 1,560 3,527 2,141 2,184 (262,772) Percentage of Change 5%4%0%1%1%1%-61% FUND BALANCE E.O.P.$404,009 $419,717 $418,891 $423,243 $425,385 $427,569 $164,796 137 METROPOLITAN ST. LOUIS SEWER DISTRICT CHANGES IN FUND BALANCE 5576 - Maline Creek OMCI Fund FY15 FY16 FY17 FY17 FY18 FY19 FY20 Actual Actual Budget Forecast Budget Budget Budget FUND BALANCE B.O.P.$2,942,353 $2,898,823 $2,371,558 $2,213,625 $725,310 $43,175 $0 Revenues: Taxes 662,775 580,610 -1,658 - - - Interest on Investments 16,439 24,980 12,622 10,549 5,345 864 - Total Revenues 679,214 605,590 12,622 12,207 5,345 864 - Expenditures: Contractual Services - - -522 - - - Construction and Engineering 350,000 881,000 1,475,000 1,400,000 565,000 - - Interfund Labor Transfers 372,744 409,788 100,000 100,000 122,480 44,039 - Total Expenditures 722,744 1,290,788 1,575,000 1,500,522 687,480 44,039 - Net Operating Income (Loss) (43,530) (685,198) (1,562,378) (1,488,315) (682,135) (43,175) - Increase (Decrease) in Fund Bal.(43,530) (685,198) (1,562,378) (1,488,315) (682,135) (43,175) - Percentage of Change -1%-24%-66%-67%-94%-100%0% FUND BALANCE E.O.P.$2,898,823 $2,213,625 $809,180 $725,310 $43,175 $0 $0 138 METROPOLITAN ST. LOUIS SEWER DISTRICT CHANGES IN FUND BALANCE 5579 - North Affton OMCI Fund FY15 FY16 FY17 FY17 FY18 FY19 FY20 Actual Actual Budget Forecast Budget Budget Budget FUND BALANCE B.O.P.$397,706 $4,027 $51,267 $53,601 $54,179 $55,468 $56,783 Revenues: Taxes 61,341 62,356 -140 - - - Interest on Investments 2,368 1,366 504 458 1,289 1,315 1,341 Total Revenues 63,709 63,722 504 598 1,289 1,315 1,341 Expenditures: Contractual Services - - -20 - - - Construction and Engineering 446,000 - - - - - - Interfund Labor Transfers 11,388 14,148 25,000 - - - - Total Expenditures 457,388 14,148 25,000 20 - - - Net Operating Income (Loss) (393,679) 49,574 (24,496)578 1,289 1,315 1,341 Increase (Decrease) in Fund Bal.(393,679) 49,574 (24,496)578 1,289 1,315 1,341 Percentage of Change -99%1,231%-48%1%2%2%2% FUND BALANCE E.O.P.$4,027 $53,601 $26,771 $54,179 $55,468 $56,783 $58,124 139 METROPOLITAN ST. LOUIS SEWER DISTRICT CHANGES IN FUND BALANCE 5580 - North Kinloch OMCI Fund FY15 FY16 FY17 FY17 FY18 FY19 FY20 Actual Actual Budget Forecast Budget Budget Budget FUND BALANCE B.O.P.$20,021 $20,133 $20,217 $20,296 $20,454 $20,740 $21,031 Revenues: Interest on Investments 112 163 180 158 286 291 297 Total Revenues 112 163 180 158 286 291 297 Expenditures: Total Expenditures - - - - - - - Net Operating Income (Loss) 112 163 180 158 286 291 297 Increase (Decrease) in Fund Bal.112 163 180 158 286 291 297 Percentage of Change 1%1%1%1%1%1%1% FUND BALANCE E.O.P.$20,133 $20,296 $20,397 $20,454 $20,740 $21,031 $21,328 140 METROPOLITAN ST. LOUIS SEWER DISTRICT CHANGES IN FUND BALANCE 5583 - Sugar Creek OMCI Fund FY15 FY16 FY17 FY17 FY18 FY19 FY20 Actual Actual Budget Forecast Budget Budget Budget FUND BALANCE B.O.P.$1,269,379 $1,469,924 $1,451,269 $1,461,236 $1,447,091 $549,148 $47,146 Revenues: Taxes 270,997 259,251 -(325) - - - Interest on Investments 7,690 12,978 4,541 11,200 7,057 3,998 842 Total Revenues 278,687 272,229 4,541 10,875 7,057 3,998 842 Expenditures: Contractual Services - - -20 - - - Construction and Engineering -215,000 - -830,000 406,000 - Interfund Labor Transfers 78,141 65,917 25,000 25,000 75,000 100,000 47,988 Total Expenditures 78,141 280,917 25,000 25,020 905,000 506,000 47,988 Net Operating Income (Loss) 200,546 (8,688) (20,459) (14,145) (897,943) (502,002) (47,146) Increase (Decrease) in Fund Bal.200,546 (8,688) (20,459) (14,145) (897,943) (502,002) (47,146) Percentage of Change 16%-1%-1%-1%-62%-91%-100% FUND BALANCE E.O.P.$1,469,924 $1,461,236 $1,430,810 $1,447,091 $549,148 $47,146 $0 141 METROPOLITAN ST. LOUIS SEWER DISTRICT CHANGES IN FUND BALANCE 5584 - University City OMCI Fund FY15 FY16 FY17 FY17 FY18 FY19 FY20 Actual Actual Budget Forecast Budget Budget Budget FUND BALANCE B.O.P.$4,734,182 $4,960,233 $5,326,842 $5,442,660 $2,254,953 $2,154,812 $621,168 Revenues: Taxes 816,366 926,523 -(5,258) - - - Interest on Investments 27,639 47,201 17,827 30,645 24,859 25,356 6,212 Total Revenues 844,005 973,723 17,827 25,388 24,859 25,356 6,212 Expenditures: Contractual Services - - -249 - - - Construction and Engineering 350,000 220,000 3,150,000 3,150,000 -1,409,000 535,000 Interfund Labor Transfers 267,953 271,296 100,000 62,846 125,000 150,000 92,380 Total Expenditures 617,953 491,296 3,250,000 3,213,095 125,000 1,559,000 627,380 Net Operating Income (Loss) 226,052 482,427 (3,232,173) (3,187,707) (100,141) (1,533,644) (621,168) Increase (Decrease) in Fund Bal.226,052 482,427 (3,232,173) (3,187,707) (100,141) (1,533,644) (621,168) Percentage of Change 5%10%-61%-59%-4%-71%-100% FUND BALANCE E.O.P.$4,960,233 $5,442,660 $2,094,669 $2,254,953 $2,154,812 $621,168 $0 142 METROPOLITAN ST. LOUIS SEWER DISTRICT CHANGES IN FUND BALANCE 5587 - Watkins Creek OMCI Fund FY15 FY16 FY17 FY17 FY18 FY19 FY20 Actual Actual Budget Forecast Budget Budget Budget FUND BALANCE B.O.P.$726,949 $408,290 $230,303 $480,797 $368,205 $361,840 $365,548 Revenues: Taxes 156,596 134,245 -(1,353) - - - Interest on Investments 3,677 6,496 2,364 3,846 3,635 3,708 3,782 Total Revenues 160,273 140,742 2,364 2,493 3,635 3,708 3,782 Expenditures: Contractual Services - - -86 - - - Construction and Engineering 360,000 3,194 115,000 115,000 - - - Interfund Labor Transfers 118,932 65,040 50,000 -10,000 - - Total Expenditures 478,932 68,234 165,000 115,086 10,000 - - Net Operating Income (Loss) (318,659) 72,507 (162,636) (112,592) (6,365)3,708 3,782 Increase (Decrease) in Fund Bal.(318,659) 72,507 (162,636) (112,592) (6,365)3,708 3,782 Percentage of Change -44%18%-71%-23%-2%1%1% FUND BALANCE E.O.P.$408,290 $480,797 $67,667 $368,205 $361,840 $365,548 $369,330 143 METROPOLITAN ST. LOUIS SEWER DISTRICT CHANGES IN FUND BALANCE 5589 - Wellston OMCI Fund FY15 FY16 FY17 FY17 FY18 FY19 FY20 Actual Actual Budget Forecast Budget Budget Budget FUND BALANCE B.O.P.$155,821 $172,470 $192,157 $205,092 $205,451 $206,377 $207,322 Revenues: Taxes 32,507 43,299 -(1,193) - - - Interest on Investments 867 1,527 1,500 1,569 927 945 964 Total Revenues 33,374 44,826 1,500 377 927 945 964 Expenditures: Contractual Services - - -18 - - - Interfund Labor Transfers 16,725 12,204 - - - - - Total Expenditures 16,725 12,204 -18 - - - Net Operating Income (Loss) 16,649 32,622 1,500 359 927 945 964 Increase (Decrease) in Fund Bal.16,649 32,622 1,500 359 927 945 964 Percentage of Change 11%19%1%0%0%0%0% FUND BALANCE E.O.P.$172,470 $205,092 $193,657 $205,451 $206,377 $207,322 $208,286 144 METROPOLITAN ST. LOUIS SEWER DISTRICT CHANGES IN FUND BALANCE 5590 - Mo River Bonfil Subd #448 OMCI Fund FY15 FY16 FY17 FY17 FY18 FY19 FY20 Actual Actual Budget Forecast Budget Budget Budget FUND BALANCE B.O.P.$2,045,183 $2,191,585 $560,345 $602,016 $606,057 $619,441 $633,093 Revenues: Taxes (71,551) (7,646) -(2,495) - - - Interest on Investments 12,471 18,077 13,932 6,500 13,384 13,652 13,925 Total Revenues (59,080) 10,430 13,932 4,005 13,384 13,652 13,925 Expenditures: Contractual Services - - -(37) - - - Construction and Engineering (205,482) 1,600,000 - - - - - Total Expenditures (205,482) 1,600,000 -(37) - - - Net Operating Income (Loss) 146,402 (1,589,570) 13,932 4,042 13,384 13,652 13,925 Increase (Decrease) in Fund Bal.146,402 (1,589,570) 13,932 4,042 13,384 13,652 13,925 Percentage of Change 7%-73%2%1%2%2%2% FUND BALANCE E.O.P.$2,191,585 $602,016 $574,277 $606,057 $619,441 $633,093 $647,018 145 METROPOLITAN ST. LOUIS SEWER DISTRICT CHANGES IN FUND BALANCE 5591 - Meramec River Basin Subd #449 OMCI Fund FY15 FY16 FY17 FY17 FY18 FY19 FY20 Actual Actual Budget Forecast Budget Budget Budget FUND BALANCE B.O.P.$196,475 $128,875 $2,174,379 $2,191,235 $2,200,291 $24,676 $1,489 Revenues: Taxes (81,206) (9,878) -(8,259) - - - Interest on Investments 13,605 19,229 22,972 17,192 21,385 1,813 294 Connection and Other Fees -8,045 - - - - - Total Revenues (67,601) 17,396 22,972 8,933 21,385 1,813 294 Expenditures: Contractual Services - - -(124) - - - Construction and Engineering -(2,044,964) - -2,147,000 - - Interfund Labor Transfers - - - -50,000 25,000 1,783 Total Expenditures -(2,044,964) -(124) 2,197,000 25,000 1,783 Net Operating Income (Loss) (67,601) 2,062,360 22,972 9,057 (2,175,615) (23,187) (1,489) Increase (Decrease) in Fund Bal.(67,601) 2,062,360 22,972 9,057 (2,175,615) (23,187) (1,489) Percentage of Change -34%1,600%1%0%-99%-94%-100% FUND BALANCE E.O.P.$128,875 $2,191,235 $2,197,351 $2,200,291 $24,676 $1,489 $0 146 METROPOLITAN ST. LOUIS SEWER DISTRICT CHANGES IN FUND BALANCE 5592 - Shrewsbury Br Of River Des Per OMCI Fund FY15 FY16 FY17 FY17 FY18 FY19 FY20 Actual Actual Budget Forecast Budget Budget Budget FUND BALANCE B.O.P.$173,917 $193,962 $212,655 $217,169 $218,847 $219,753 $220,678 Revenues: Taxes 19,958 21,868 -(4) - - - Interest on Investments 1,028 1,734 504 1,686 906 924 943 Total Revenues 20,986 23,602 504 1,681 906 924 943 Expenditures: Contractual Services - - -3 - - - Construction and Engineering - - - - - -188,000 Interfund Labor Transfers 941 396 - - - -30,000 Total Expenditures 941 396 -3 - -218,000 Net Operating Income (Loss) 20,045 23,207 504 1,678 906 924 (217,057) Increase (Decrease) in Fund Bal.20,045 23,207 504 1,678 906 924 (217,057) Percentage of Change 12%12%0%1%0%0%-98% FUND BALANCE E.O.P.$193,962 $217,169 $213,159 $218,847 $219,753 $220,678 $3,621 147 METROPOLITAN ST. LOUIS SEWER DISTRICT CHANGES IN FUND BALANCE 5593 - Sem Br Of River Des Peres OMCI Fund FY15 FY16 FY17 FY17 FY18 FY19 FY20 Actual Actual Budget Forecast Budget Budget Budget FUND BALANCE B.O.P.$1,477,776 $1,555,223 $710,566 $729,634 $764,107 $770,883 $777,794 Revenues: Taxes 222,494 218,865 -(107) - - - Interest on Investments 8,668 11,088 5,845 6,186 6,775 6,911 7,049 Total Revenues 231,163 229,953 5,845 6,079 6,775 6,911 7,049 Expenditures: Contractual Services - - -36 - - - Construction and Engineering 94,777 989,000 -(28,431) - - - Interfund Labor Transfers 58,938 66,543 10,000 - - - - Total Expenditures 153,716 1,055,543 10,000 (28,395) - - - Net Operating Income (Loss) 77,447 (825,590) (4,155) 34,474 6,775 6,911 7,049 Increase (Decrease) in Fund Bal.77,447 (825,590) (4,155) 34,474 6,775 6,911 7,049 Percentage of Change 5%-53%-1%5%1%1%1% FUND BALANCE E.O.P.$1,555,223 $729,634 $706,411 $764,107 $770,883 $777,794 $784,843 148 METROPOLITAN ST. LOUIS SEWER DISTRICT CHANGES IN FUND BALANCE 5594 - Black Creek Subd #455 OMCI Fund FY15 FY16 FY17 FY17 FY18 FY19 FY20 Actual Actual Budget Forecast Budget Budget Budget FUND BALANCE B.O.P.$1,741,381 $1,400,071 $0 $524,975 $528,330 $533,774 $539,327 Revenues: Taxes (33,967) (9,469) -(2,121) - - - Interest on Investments 11,635 13,813 -5,444 5,444 5,553 5,664 Miscellaneous 6 - - - - - - Total Revenues (22,326)4,344 0 3,323 5,444 5,553 5,664 Expenditures: Contractual Services - - -(32) - - - Construction and Engineering -578,262 - - - - - Interfund Labor Transfers 318,984 301,179 - - - - - Total Expenditures 318,984 879,440 -(32) - - - Net Operating Income (Loss) (341,310) (875,097) -3,355 5,444 5,553 5,664 Increase (Decrease) in Fund Bal.(341,310) (875,097) -3,355 5,444 5,553 5,664 Percentage of Change -20%-63%0%1%1%1%1% FUND BALANCE E.O.P.$1,400,071 $524,975 $0 $528,330 $533,774 $539,327 $544,991 149 Fiscal Year 2018 BUDGET150 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.151 METROPOLITAN ST. LOUIS SEWER DISTRICT CHANGES IN FUND BALANCE 6000 - Construction Funds FY15 FY16 FY17 FY17 FY18 FY19 FY20 Actual Actual Budget Forecast Budget Budget Budget FUND BALANCE B.O.P.$231,088,241 $41,991,283 $71,242,680 $89,072,831 $142,916,647 $103,703,214 $67,568,893 Revenues: Revenue Bonds - 251,727,475 232,496,079 263,178,054 220,000,000 275,000,000 282,000,000 Interest on Investments 2,103,320 3,256,949 1,808,233 1,595,066 1,705,568 1,739,679 1,416,441 Connection and Other Fees 269,500 88,908 -257,758 - - - Miscellaneous 1,612 3,874 -(12,090) - - - Total Revenues 2,374,432 255,077,206 234,304,312 265,018,787 221,705,568 276,739,679 283,416,441 Expenditures: Construction and Engineering 219,789,349 227,699,540 331,422,000 272,783,690 310,239,000 387,604,000 370,617,000 Agency and Other Debt Expense -1,783,332 1,500,000 1,346,278 1,180,000 1,270,000 1,350,000 Interfund Labor Transfers - -7,045,003 7,045,003 7,500,000 9,000,000 10,000,000 Total Expenditures 219,789,349 229,482,873 339,967,003 281,174,971 318,919,000 397,874,000 381,967,000 Net Operating Income (Loss) (217,414,918) 25,594,333 (105,662,691) (16,156,184) (97,213,432) (121,134,321) (98,550,559) Interfund Transfers 28,317,959 21,487,214 70,000,000 70,000,000 58,000,000 85,000,000 95,000,000 Increase (Decrease) in Fund Bal. (189,096,958) 47,081,548 (35,662,691) 53,843,816 (39,213,432) (36,134,321) (3,550,559) Percentage of Change -82%112%-50%60%-27%-35%-5% FUND BALANCE E.O.P.$41,991,283 $89,072,831 $35,579,989 $142,916,647 $103,703,214 $67,568,893 $64,018,334 152 FY15FY16FY17FY17FY18FY19FY20ActualActualBudget Forecast BudgetBudgetBudgetFUND BALANCE B.O.P.$230,797,430 $41,671,281 $70,921,394 $88,752,828 $142,596,645 $103,383,212 $67,248,891 Revenues:Revenue Bonds - 251,727,475 232,496,079 263,178,054 220,000,000 275,000,000 282,000,000Interest on Investments2,103,320 3,256,949 1,789,537 1,595,066 1,705,568 1,739,679 1,416,441Connection and Other Fees269,50088,908 -257,758 - - -Miscellaneous1,6123,874 -(12,090) - - -Total Revenues 2,374,432 255,077,206 234,285,616 265,018,787 221,705,568 276,739,679 283,416,441Expenditures:Construction and Engineering 219,818,540 227,699,540 331,422,000 272,783,690 310,239,000 387,604,000 370,617,000Agency and Other Debt Expense -1,783,332 1,500,000 1,346,278 1,180,000 1,270,000 1,350,000Interfund Labor Transfers - -7,045,003 7,045,003 7,500,000 9,000,000 10,000,000Total Expenditures 219,818,540 229,482,873 339,967,003 281,174,971 318,919,000 397,874,000 381,967,000Net Operating Income (Loss) (217,444,109) 25,594,333 (105,681,387) (16,156,184) (97,213,432) (121,134,321) (98,550,559)Interfund Transfers 28,317,959 21,487,214 70,000,000 70,000,000 58,000,000 85,000,000 95,000,000Increase (Decrease) in Fund Bal. (189,126,149) 47,081,548 (35,681,387) 53,843,816 (39,213,432) (36,134,321) (3,550,559)Percentage of Change-82%113%-50%61%-27%-35%-5%FUND BALANCE E.O.P.$41,671,281 $88,752,828 $35,240,007 $142,596,645 $103,383,212 $67,248,891 $63,698,332 METROPOLITAN ST. LOUIS SEWER DISTRICTCHANGES IN FUND BALANCE6660 - Sanitary Replacement Fund153 METROPOLITAN ST. LOUIS SEWER DISTRICT CHANGES IN FUND BALANCE 6700 - Stormwater Replacement Fund FY15 FY16 FY17 FY17 FY18 FY19 FY20 Actual Actual Budget Forecast Budget Budget Budget FUND BALANCE B.O.P.$290,811 $320,002 $321,286 $320,002 $320,002 $320,002 $320,002 Revenues: Interest on Investments - -18,696 - - - - Total Revenues - -18,696 - - - - Expenditures: Construction and Engineering (29,191) - - - - - - Total Expenditures (29,191) - - - - - - Net Operating Income (Loss) 29,191 -18,696 -0 0 0 Increase (Decrease) in Fund Bal.29,191 -18,696 -0 0 0 Percentage of Change 10%0%6%0%0%0%0% FUND BALANCE E.O.P.$320,002 $320,002 $339,982 $320,002 $320,002 $320,002 $320,002 154 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.155 METROPOLITAN ST. LOUIS SEWER DISTRICT CHANGES IN FUND BALANCE 2000 - Principal and Interest Funds FY15 FY16 FY17 FY17 FY18 FY19 FY20 Actual Actual Budget Forecast Budget Budget Budget FUND BALANCE B.O.P.$71,843,246 $73,177,341 $63,453,133 $66,328,378 $66,843,073 $67,281,607 $67,729,413 Revenues: Revenue Bonds - 87,478,487 10,035,190 - - - - Interest on Investments 516,455 835,523 405,461 (138,237) 438,534 447,305 456,252 Total Revenues 516,455 88,314,010 10,440,651 (138,237) 438,534 447,305 456,252 Expenditures: Principal Payments 20,252,200 38,533,557 40,834,700 38,026,700 45,115,800 55,176,800 62,009,600 Interest Payments 39,890,402 41,857,479 52,512,240 49,112,524 59,231,550 68,598,316 78,811,972 Agency and Other Debt Expense 1,705,790 89,792,600 3,926,956 2,886,644 3,582,000 4,799,930 4,785,910 Total Expenditures 61,848,392 170,183,636 97,273,896 90,025,868 107,929,350 128,575,046 145,607,482 Net Operating Income (Loss) (61,331,937) (81,869,626) (86,833,245) (90,164,105) (107,490,816) (128,127,741) (145,151,230) Interfund Transfers 62,666,032 75,020,663 97,273,896 90,678,800 107,929,350 128,575,546 145,607,482 Increase (Decrease) in Fund Bal.1,334,095 (6,848,963) 10,440,651 514,695 438,534 447,805 456,252 Percentage of Change 2%-9%16%1%1%1%1% FUND BALANCE E.O.P.$73,177,341 $66,328,378 $73,893,784 $66,843,073 $67,281,607 $67,729,413 $68,185,664 156 METROPOLITAN ST. LOUIS SEWER DISTRICT CHANGES IN FUND BALANCE 2804 - Wastewater Principal and Interest Fund 2004A FY15 FY16 FY17 FY17 FY18 FY19 FY20 Actual Actual Budget Forecast Budget Budget Budget FUND BALANCE B.O.P.$11,049,660 $12,937,144 $12,986,260 $13,688,946 $13,780,136 $13,890,000 $14,002,062 Revenues: Interest on Investments 2,074 2,947 139,832 96,910 109,864 112,062 114,303 Total Revenues 2,074 2,947 139,832 96,910 109,864 112,062 114,303 Expenditures: Principal Payments 16,372,200 17,338,000 18,119,700 18,119,700 18,480,800 18,971,800 19,475,600 Interest Payments 5,146,426 4,855,108 4,538,300 4,544,069 4,201,500 3,845,900 3,483,200 Agency and Other Debt Expense 1,700,090 1,784,467 1,633,400 1,633,350 1,515,900 1,395,600 1,272,200 Total Expenditures 23,218,716 23,977,575 24,291,400 24,297,120 24,198,200 24,213,300 24,231,000 Net Operating Income (Loss) (23,216,641) (23,974,627) (24,151,568) (24,200,210) (24,088,336) (24,101,238) (24,116,697) Interfund Transfers 25,104,125 24,726,429 24,291,400 24,291,400 24,198,200 24,213,300 24,231,000 Increase (Decrease) in Fund Bal.1,887,484 751,802 139,832 91,190 109,864 112,062 114,303 Percentage of Change 17%6%1%1%1%1%1% FUND BALANCE E.O.P.$12,937,144 $13,688,946 $13,126,092 $13,780,136 $13,890,000 $14,002,062 $14,116,364 157 METROPOLITAN ST. LOUIS SEWER DISTRICT CHANGES IN FUND BALANCE 2808 - Wastewater Principal and Interest Fund 2006C FY15 FY16 FY17 FY17 FY18 FY19 FY20 Actual Actual Budget Forecast Budget Budget Budget FUND BALANCE B.O.P.$6,317,359 $6,361,760 $0 $0 $0 $0 $0 Revenues: Revenue Bonds - (6,149,000) - - - - - Interest on Investments 42,791 (20,013) - - - - - Total Revenues 42,791 (6,169,013) - - - - - Expenditures: Interest Payments 2,902,000 1,451,000 - - - - - Agency and Other Debt Expense 750 850 - - - - - Total Expenditures 2,902,750 1,451,850 - - - - - Net Operating Income (Loss) (2,859,959) (7,620,863) - - - - - Interfund Transfers 2,904,360 1,259,103 - - - - - Increase (Decrease) in Fund Bal.44,401 (6,361,760) - - - - - Percentage of Change 1%-100%0%0%0%0%0% FUND BALANCE E.O.P.$6,361,760 $0 $0 $0 $0 $0 $0 158 METROPOLITAN ST. LOUIS SEWER DISTRICT CHANGES IN FUND BALANCE 2810 - Wastewater Principal and Interest Fund 2008A FY15 FY16 FY17 FY17 FY18 FY19 FY20 Actual Actual Budget Forecast Budget Budget Budget FUND BALANCE B.O.P.$2,840,497 $3,266,697 $0 $0 $0 $0 $0 Revenues: Revenue Bonds - (3,236,000) - - - - - Interest on Investments 24,695 (7,318) - - - - - Total Revenues 24,695 (3,243,318) - - - - - Expenditures: Interest Payments 1,632,435 816,218 - - - - - Agency and Other Debt Expense 850 850 - - - - - Total Expenditures 1,633,285 817,068 - - - - - Net Operating Income (Loss) (1,608,590) (4,060,386) - - - - - Interfund Transfers 2,034,790 793,689 - - - - - Increase (Decrease) in Fund Bal.426,200 (3,266,697) - - - - - Percentage of Change 15%-100%0%0%0%0%0% FUND BALANCE E.O.P.$3,266,697 $0 $0 $0 $0 $0 $0 159 METROPOLITAN ST. LOUIS SEWER DISTRICT CHANGES IN FUND BALANCE 2812 - Wastewater Principal and Interest Fund 2010B FY15 FY16 FY17 FY17 FY18 FY19 FY20 Actual Actual Budget Forecast Budget Budget Budget FUND BALANCE B.O.P.$3,888,590 $3,422,403 $3,438,016 $3,133,524 $3,132,366 $3,165,042 $3,198,372 Revenues: Interest on Investments 33,940 75,002 30,116 591 32,676 33,330 33,996 Total Revenues 33,940 75,002 30,116 591 32,676 33,330 33,996 Expenditures: Interest Payments 3,362,618 3,353,907 3,353,900 3,355,649 3,353,900 3,353,900 3,353,900 Agency and Other Debt Expense 750 850 - - - - - Total Expenditures 3,363,368 3,354,757 3,353,900 3,355,649 3,353,900 3,353,900 3,353,900 Net Operating Income (Loss) (3,329,427) (3,279,755) (3,323,784) (3,355,058) (3,321,224) (3,320,570) (3,319,904) Interfund Transfers 2,863,240 2,990,876 3,353,900 3,353,900 3,353,900 3,353,900 3,353,900 Increase (Decrease) in Fund Bal.(466,187) (288,879) 30,116 (1,158) 32,676 33,330 33,996 Percentage of Change -12%-8%1%0%1%1%1% FUND BALANCE E.O.P.$3,422,403 $3,133,524 $3,468,132 $3,132,366 $3,165,042 $3,198,372 $3,232,368 160 METROPOLITAN ST. LOUIS SEWER DISTRICT CHANGES IN FUND BALANCE 2816 - Wastewater Principal and Interest Fund 2011B FY15 FY16 FY17 FY17 FY18 FY19 FY20 Actual Actual Budget Forecast Budget Budget Budget FUND BALANCE B.O.P.$2,334,602 $3,163,353 $3,172,737 $3,155,585 $3,121,304 $3,143,675 $3,166,994 Revenues: Interest on Investments 27,152 48,081 30,108 (34,281) 22,372 22,819 23,276 Total Revenues 27,152 48,081 30,108 (34,281) 22,372 22,819 23,276 Expenditures: Principal Payments 1,755,000 1,845,000 1,915,000 1,915,000 2,010,000 2,110,000 2,220,000 Interest Payments 2,123,300 2,035,550 1,943,300 1,943,300 1,847,600 1,747,100 1,641,600 Agency and Other Debt Expense 750 850 - - - - - Total Expenditures 3,879,050 3,881,400 3,858,300 3,858,300 3,857,600 3,857,100 3,861,600 Net Operating Income (Loss) (3,851,898) (3,833,319) (3,828,192) (3,892,581) (3,835,228) (3,834,281) (3,838,324) Interfund Transfers 4,680,650 3,825,550 3,858,300 3,858,300 3,857,600 3,857,600 3,861,600 Increase (Decrease) in Fund Bal.828,752 (7,769) 30,108 (34,281) 22,372 23,319 23,276 Percentage of Change 35%0%1%-1%1%1%1% FUND BALANCE E.O.P.$3,163,353 $3,155,585 $3,202,845 $3,121,304 $3,143,675 $3,166,994 $3,190,270 161 METROPOLITAN ST. LOUIS SEWER DISTRICT CHANGES IN FUND BALANCE 2817 - Wastewater Principal and Interest Fund 2012A FY15 FY16 FY17 FY17 FY18 FY19 FY20 Actual Actual Budget Forecast Budget Budget Budget FUND BALANCE B.O.P.$12,339,778 $12,658,326 $12,708,326 $12,746,612 $12,611,964 $12,671,463 $12,732,151 Revenues: Interest on Investments 165,452 158,586 68,383 (134,623) 59,499 60,689 61,903 Total Revenues 165,452 158,586 68,383 (134,623) 59,499 60,689 61,903 Expenditures: Principal Payments -5,000,000 5,300,000 5,300,000 5,300,000 5,300,000 5,300,000 Interest Payments 10,554,225 10,554,225 10,354,200 10,354,225 10,089,200 9,930,200 9,718,200 Agency and Other Debt Expense 2,200 300 - - - - - Total Expenditures 10,556,425 15,554,525 15,654,200 15,654,225 15,389,200 15,230,200 15,018,200 Net Operating Income (Loss) (10,390,973) (15,395,939) (15,585,817) (15,788,848) (15,329,701) (15,169,511) (14,956,297) Interfund Transfers 10,709,521 15,484,225 15,654,200 15,654,200 15,389,200 15,230,200 15,018,200 Increase (Decrease) in Fund Bal.318,547 88,286 68,383 (134,648) 59,499 60,689 61,903 Percentage of Change 3%1%1%-1%0%0%0% FUND BALANCE E.O.P.$12,658,326 $12,746,612 $12,776,709 $12,611,964 $12,671,463 $12,732,151 $12,794,054 162 METROPOLITAN ST. LOUIS SEWER DISTRICT CHANGES IN FUND BALANCE 2818 - Wastewater Prinicipal and Interest Fund 2012B FY15 FY16 FY17 FY17 FY18 FY19 FY20 Actual Actual Budget Forecast Budget Budget Budget FUND BALANCE B.O.P.$19,882,118 $20,020,596 $20,108,808 $20,864,240 $20,772,723 $20,857,323 $20,943,616 Revenues: Revenue Bonds - 439,443 - - - - - Interest on Investments 136,325 388,515 31,498 (91,505) 84,601 86,293 88,019 Total Revenues 136,325 827,958 31,498 (91,505) 84,601 86,293 88,019 Expenditures: Principal Payments 2,125,000 2,325,000 2,570,000 2,570,000 2,775,000 3,095,000 3,390,000 Interest Payments 6,777,463 6,713,713 6,620,700 6,620,713 6,572,100 6,506,400 6,382,600 Agency and Other Debt Expense 200 300 - - - - - Total Expenditures 8,902,663 9,039,013 9,190,700 9,190,713 9,347,100 9,601,400 9,772,600 Net Operating Income (Loss) (8,766,338) (8,211,055) (9,159,202) (9,282,218) (9,262,499) (9,515,107) (9,684,581) Interfund Transfers 8,904,816 9,054,699 9,190,700 9,190,700 9,347,100 9,601,400 9,772,600 Increase (Decrease) in Fund Bal.138,478 843,644 31,498 (91,518) 84,601 86,293 88,019 Percentage of Change 1%4%0%0%0%0%0% FUND BALANCE E.O.P.$20,020,596 $20,864,240 $20,140,306 $20,772,723 $20,857,323 $20,943,616 $21,031,635 163 METROPOLITAN ST. LOUIS SEWER DISTRICT CHANGES IN FUND BALANCE 2819 - Wastewater Principal and Interest Fund 2013B FY15 FY16 FY17 FY17 FY18 FY19 FY20 Actual Actual Budget Forecast Budget Budget Budget FUND BALANCE B.O.P.$13,190,640 $9,868,682 $9,921,554 $9,813,934 $9,761,336 $9,826,521 $9,893,010 Revenues: Interest on Investments 75,887 185,551 31,953 (52,623) 65,185 66,489 67,819 Total Revenues 75,887 185,551 31,953 (52,623) 65,185 66,489 67,819 Expenditures: Principal Payments -1,000,000 3,000,000 3,000,000 3,000,000 3,000,000 3,250,000 Interest Payments 7,112,175 7,112,175 7,092,200 7,092,175 6,979,700 6,874,700 6,754,700 Agency and Other Debt Expense 200 300 - - - - - Total Expenditures 7,112,375 8,112,475 10,092,200 10,092,175 9,979,700 9,874,700 10,004,700 Net Operating Income (Loss) (7,036,488) (7,926,924) (10,060,247) (10,144,798) (9,914,515) (9,808,211) (9,936,881) Interfund Transfers 3,714,530 7,872,175 10,092,200 10,092,200 9,979,700 9,874,700 10,004,700 Increase (Decrease) in Fund Bal.(3,321,958) (54,749) 31,953 (52,598) 65,185 66,489 67,819 Percentage of Change -25%-1%0%-1%1%1%1% FUND BALANCE E.O.P.$9,868,682 $9,813,934 $9,953,507 $9,761,336 $9,826,521 $9,893,010 $9,960,829 164 METROPOLITAN ST. LOUIS SEWER DISTRICT CHANGES IN FUND BALANCE 2820 - Wastewater Principal and Interest Fund 2013A FY15 FY16 FY17 FY17 FY18 FY19 FY20 Actual Actual Budget Forecast Budget Budget Budget FUND BALANCE B.O.P.$0 $1,478,379 $1,117,432 $1,711,073 $1,722,008 $1,728,739 $1,735,605 Revenues: Interest on Investments 8,140 1,320 2,035 10,734 6,731 6,866 7,003 Total Revenues 8,140 1,320 2,035 10,734 6,731 6,866 7,003 Expenditures: Principal Payments -2,080,000 2,134,000 2,134,000 2,190,000 2,247,000 2,305,000 Interest Payments 279,761 747,688 765,500 765,273 732,300 698,100 663,000 Agency and Other Debt Expense -523,499 497,700 497,727 475,300 452,300 428,700 Total Expenditures 279,761 3,351,187 3,397,200 3,397,000 3,397,600 3,397,400 3,396,700 Net Operating Income (Loss) (271,621) (3,349,868) (3,395,165) (3,386,266) (3,390,869) (3,390,534) (3,389,697) Interfund Transfers 1,750,000 3,582,562 3,397,200 3,397,200 3,397,600 3,397,400 3,396,700 Increase (Decrease) in Fund Bal.1,478,379 232,694 2,035 10,934 6,731 6,866 7,003 Percentage of Change 0%16%0%1%0%0%0% FUND BALANCE E.O.P.$1,478,379 $1,711,073 $1,119,467 $1,722,008 $1,728,739 $1,735,605 $1,742,608 165 METROPOLITAN ST. LOUIS SEWER DISTRICT CHANGES IN FUND BALANCE 2821 - Wastewater Principal and Interest Fund 2015A FY15 FY16 FY17 FY17 FY18 FY19 FY20 Actual Actual Budget Forecast Budget Budget Budget FUND BALANCE B.O.P.$0 $0 $0 $1,211,530 $1,221,590 $1,228,962 $1,236,482 Revenues: Interest on Investments -4,686 2,035 10,059 7,373 7,520 7,671 Total Revenues -4,686 2,035 10,059 7,373 7,520 7,671 Expenditures: Principal Payments - -2,488,000 2,488,000 3,266,000 3,344,000 3,424,000 Interest Payments -47,664 758,400 758,433 874,700 834,700 793,600 Agency and Other Debt Expense -1,846 755,600 755,567 721,700 687,500 652,400 Total Expenditures -49,511 4,002,000 4,002,000 4,862,400 4,866,200 4,870,000 Net Operating Income (Loss) 0 (44,825) (3,999,965) (3,991,941) (4,855,027) (4,858,680) (4,862,329) Interfund Transfers -1,256,355 4,002,000 4,002,000 4,862,400 4,866,200 4,870,000 Increase (Decrease) in Fund Bal.0 1,211,530 2,035 10,059 7,373 7,520 7,671 Percentage of Change 0%0%0%1%1%1%1% FUND BALANCE E.O.P.$0 $1,211,530 $2,035 $1,221,590 $1,228,962 $1,236,482 $1,244,153 166 METROPOLITAN ST. LOUIS SEWER DISTRICT CHANGES IN FUND BALANCE 2822 - Wastewater Principal and Interest Fund 2015B FY15 FY16 FY17 FY17 FY18 FY19 FY20 Actual Actual Budget Forecast Budget Budget Budget FUND BALANCE B.O.P.$0 $0 $0 $2,934 $13,750 $18,217 $22,772 Revenues: Revenue Bonds - 96,424,044 - - - - - Interest on Investments -(1,834)4,500 10,767 4,466 4,556 4,647 Total Revenues -96,422,210 4,500 10,767 4,466 4,556 4,647 Expenditures: Principal Payments -8,945,557 2,500,000 2,500,000 2,575,000 2,675,000 2,785,000 Interest Payments -4,170,232 11,038,900 11,038,850 10,963,900 10,860,900 10,753,900 Agency and Other Debt Expense -87,478,487 - - - - - Total Expenditures -100,594,277 13,538,900 13,538,850 13,538,900 13,535,900 13,538,900 Net Operating Income (Loss) 0 (4,172,066) (13,534,400) (13,528,083) (13,534,434) (13,531,344) (13,534,253) Interfund Transfers -4,175,000 13,538,900 13,538,900 13,538,900 13,535,900 13,538,900 Increase (Decrease) in Fund Bal.0 2,934 4,500 10,817 4,466 4,556 4,647 Percentage of Change 0%0%0%369%32%25%20% FUND BALANCE E.O.P.$0 $2,934 $4,500 $13,750 $18,217 $22,772 $27,419 167 METROPOLITAN ST. LOUIS SEWER DISTRICT CHANGES IN FUND BALANCE 2823 - Wastewater Principal and Interest Fund 2016A FY15 FY16 FY17 FY17 FY18 FY19 FY20 Actual Actual Budget Forecast Budget Budget Budget FUND BALANCE B.O.P.$0 $0 $0 $0 $128,840 $157,680 $187,097 Revenues: Interest on Investments - -32,500 28,840 28,840 29,417 30,005 Total Revenues - -32,500 28,840 28,840 29,417 30,005 Expenditures: Principal Payments - -2,808,000 -415,000 843,000 861,000 Interest Payments - -1,671,840 100,000 246,000 232,500 222,300 Agency and Other Debt Expense - -1,040,256 -203,900 195,200 186,400 Total Expenditures - -5,520,096 100,000 864,900 1,270,700 1,269,700 Net Operating Income (Loss) 0 0 (5,487,596) (71,160) (836,060) (1,241,283) (1,239,695) Interfund Transfers - -5,520,096 200,000 864,900 1,270,700 1,269,700 Increase (Decrease) in Fund Bal.0 0 32,500 128,840 28,840 29,417 30,005 Percentage of Change 0%0%0%0%22%19%16% FUND BALANCE E.O.P.$0 $0 $32,500 $128,840 $157,680 $187,097 $217,102 168 METROPOLITAN ST. LOUIS SEWER DISTRICT CHANGES IN FUND BALANCE 2824 - Wastewater Principal and Interest Fund 2016B FY15 FY16 FY17 FY17 FY18 FY19 FY20 Actual Actual Budget Forecast Budget Budget Budget FUND BALANCE B.O.P.$0 $0 $0 $0 $65,301 $80,601 $96,208 Revenues: Revenue Bonds - - 10,035,190 - - - - Interest on Investments - -32,500 15,301 15,301 15,607 15,919 Total Revenues - -10,067,690 15,301 15,301 15,607 15,919 Expenditures: Principal Payments - - - - -3,147,000 3,217,000 Interest Payments - -4,375,000 50,000 928,700 896,600 858,600 Agency and Other Debt Expense - - - -400,200 753,400 720,400 Total Expenditures - -4,375,000 50,000 1,328,900 4,797,000 4,796,000 Net Operating Income (Loss) 0 0 5,692,690 (34,699) (1,313,599) (4,781,393) (4,780,081) Interfund Transfers - -4,375,000 100,000 1,328,900 4,797,000 4,796,000 Increase (Decrease) in Fund Bal.0 0 10,067,690 65,301 15,301 15,607 15,919 Percentage of Change 0%0%0%0%23%19%17% FUND BALANCE E.O.P.$0 $0 $10,067,690 $65,301 $80,601 $96,208 $112,127 169 METROPOLITAN ST. LOUIS SEWER DISTRICT CHANGES IN FUND BALANCE 2825 - Wastewater Principal and Interst Fund 2016C FY15 FY16 FY17 FY17 FY18 FY19 FY20 Actual Actual Budget Forecast Budget Budget Budget FUND BALANCE B.O.P.$0 $0 $0 $0 $511,757 $513,383 $515,042 Revenues: Interest on Investments - - -1,594 1,626 1,659 1,692 Total Revenues - - -1,594 1,626 1,659 1,692 Expenditures: Principal Payments - - - -2,705,000 2,760,000 2,840,000 Interest Payments - - -2,489,837 6,842,300 6,788,200 6,705,400 Total Expenditures - - -2,489,837 9,547,300 9,548,200 9,545,400 Net Operating Income (Loss) 0 0 0 (2,488,243) (9,545,674) (9,546,541) (9,543,708) Interfund Transfers - - -3,000,000 9,547,300 9,548,200 9,545,400 Increase (Decrease) in Fund Bal.0 0 0 511,757 1,626 1,659 1,692 Percentage of Change 0%0%0%0%0%0%0% FUND BALANCE E.O.P.$0 $0 $0 $511,757 $513,383 $515,042 $516,734 170 METROPOLITAN ST. LOUIS SEWER DISTRICT CHANGES IN FUND BALANCE Proposed Principal and Interest Bond 1 FY15 FY16 FY17 FY17 FY18 FY19 FY20 Actual Actual Budget Forecast Budget Budget Budget FUND BALANCE B.O.P.$0 $0 $0 $0 $0 $0 $0 Revenues: Total Revenues - - - - - - - Expenditures: Principal Payments - - - -2,399,000 7,684,000 12,942,000 Interest Payments - - - -5,599,650 16,029,116 27,480,972 Agency and Other Debt Expense - - - -265,000 1,315,930 1,525,810 Total Expenditures - - - -8,263,650 25,029,046 41,948,782 Net Operating Income (Loss) 0 0 0 0 (8,263,650) (25,029,046) (41,948,782) Interfund Transfers - - - -8,263,650 25,029,046 41,948,782 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 $0 171 Fiscal Year 2018 BUDGET172 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:173 FY15FY16FY17FY17FY18FY19FY20ActualActualBudget Forecast BudgetBudgetBudgetFUND BALANCE B.O.P.$17,869,422 $18,450,226 $14,265,023 $27,008,733 $28,259,272 $26,826,203 $29,071,669 Revenues:Interest on Investments122,650 204,75685,378 213,585 176,731 180,266 183,871Connection and Other Fees1,440,668 1,242,332 1,038,000 1,391,778 1,217,000 1,217,000 1,217,000Miscellaneous120,715 11,091,200 -250,129 - - -Total Revenues 1,684,033 12,538,288 1,123,378 1,855,492 1,393,731 1,397,266 1,400,871Expenditures:Personnel Services 706,432 995,170 675,000 448,558 670,000 670,000 690,500Supplies -645,053 - - - - -Utilities -247,635 - - - - -Contractual Services7,668,581 13,817,887 8,170,800 12,663,037 8,956,800 8,956,800 9,236,500Capital Outlay -52,118 - - - - -Construction and Engineering1,775,583 1,671,918 -550,000 - - -Interfund Labor Transfers - -115,000 43,35750,00025,000 -Total Expenditures 10,150,596 17,429,781 8,960,800 13,704,952 9,676,800 9,651,800 9,927,000Net Operating Income (Loss) (8,466,562) (4,891,493) (7,837,422) (11,849,461) (8,283,069) (8,254,534) (8,526,129)Interfund Transfers9,047,366 13,450,000 13,100,000 13,100,000 6,850,000 10,500,000 10,750,000Increase (Decrease) in Fund Bal.580,804 8,558,507 5,262,578 1,250,539 (1,433,069) 2,245,466 2,223,871Percentage of Change3%46%37%5%-5%8%8%FUND BALANCE E.O.P.$18,450,226 $27,008,733 $19,527,601 $28,259,272 $26,826,203 $29,071,669 $31,295,540 METROPOLITAN ST. LOUIS SEWER DISTRICTCHANGES IN FUND BALANCE4000 - Special Funds174 METROPOLITAN ST. LOUIS SEWER DISTRICT CHANGES IN FUND BALANCE 4102 - Improvement Fund FY15 FY16 FY17 FY17 FY18 FY19 FY20 Actual Actual Budget Forecast Budget Budget Budget FUND BALANCE B.O.P.$3,986,619 $4,973,201 $5,426,753 $6,069,629 $7,485,700 $8,681,304 $9,902,479 Revenues: Interest on Investments 27,056 50,782 16,530 54,720 28,604 29,176 29,759 Connection and Other Fees 1,440,668 1,242,332 1,038,000 1,391,778 1,217,000 1,217,000 1,217,000 Miscellaneous 118,858 95,481 -(712) - - - Total Revenues 1,586,582 1,388,595 1,054,530 1,445,786 1,245,604 1,246,176 1,246,759 Expenditures: Construction and Engineering 600,000 292,167 - - - - - Interfund Labor Transfers - -75,000 29,714 50,000 25,000 - Total Expenditures 600,000 292,167 75,000 29,714 50,000 25,000 - Net Operating Income (Loss) 986,582 1,096,428 979,530 1,416,072 1,195,604 1,221,176 1,246,759 Increase (Decrease) in Fund Bal.986,582 1,096,428 979,530 1,416,072 1,195,604 1,221,176 1,246,759 Percentage of Change 25%22%18%23%16%14%13% FUND BALANCE E.O.P.$4,973,201 $6,069,629 $6,406,283 $7,485,700 $8,681,304 $9,902,479 $11,149,238 175 METROPOLITAN ST. LOUIS SEWER DISTRICT CHANGES IN FUND BALANCE 4104 - Water Backup Fund FY15 FY16 FY17 FY17 FY18 FY19 FY20 Actual Actual Budget Forecast Budget Budget Budget FUND BALANCE B.O.P.$5,872,912 $5,699,690 $2,532,678 $1,757,084 $2,883,639 $5,714,746 $5,946,501 Revenues: Interest on Investments 39,168 38,591 33,500 21,852 32,407 33,055 33,716 Total Revenues 39,168 38,591 33,500 21,852 32,407 33,055 33,716 Expenditures: Contractual Services 3,862,390 7,631,197 3,196,800 5,495,297 3,801,300 3,801,300 3,877,400 Total Expenditures 3,862,390 7,631,197 3,196,800 5,495,297 3,801,300 3,801,300 3,877,400 Net Operating Income (Loss) (3,823,222) (7,592,606) (3,163,300) (5,473,445) (3,768,893) (3,768,245) (3,843,684) Interfund Transfers 3,650,000 3,650,000 6,600,000 6,600,000 6,600,000 4,000,000 4,000,000 Increase (Decrease) in Fund Bal.(173,222) (3,942,606) 3,436,700 1,126,555 2,831,107 231,755 156,316 Percentage of Change -3%-69%136%64%98%4%3% FUND BALANCE E.O.P.$5,699,690 $1,757,084 $5,969,378 $2,883,639 $5,714,746 $5,946,501 $6,102,818 176 METROPOLITAN ST. LOUIS SEWER DISTRICT CHANGES IN FUND BALANCE 4105 - General Insurance Fund FY15 FY16 FY17 FY17 FY18 FY19 FY20 Actual Actual Budget Forecast Budget Budget Budget FUND BALANCE B.O.P.$1,121,402 $1,526,053 $1,148,305 $13,764,032 $12,493,374 $6,749,736 $7,257,736 Revenues: Interest on Investments 18,051 68,926 6,729 94,800 81,863 83,500 85,170 Miscellaneous 1,857 10,995,720 -250,841 - - - Total Revenues 19,908 11,064,645 6,729 345,641 81,863 83,500 85,170 Expenditures: Personnel Services 706,432 995,170 675,000 448,558 670,000 670,000 690,500 Supplies -645,053 - - - - - Utilities -247,635 - - - - - Contractual Services 3,806,191 6,186,690 4,974,000 7,167,741 5,155,500 5,155,500 5,359,100 Capital Outlay -52,118 - - - - - Total Expenditures 4,512,623 8,126,666 5,649,000 7,616,299 5,825,500 5,825,500 6,049,600 Net Operating Income (Loss) (4,492,715) 2,937,979 (5,642,271) (7,270,658) (5,743,637) (5,742,000) (5,964,430) Interfund Transfers 4,897,366 9,300,000 6,000,000 6,000,000 -6,250,000 6,500,000 Increase (Decrease) in Fund Bal.404,651 12,237,979 357,729 (1,270,658) (5,743,637) 508,000 535,570 Percentage of Change 36%802%31%-9%-46%8%7% FUND BALANCE E.O.P.$1,526,053 $13,764,032 $1,506,034 $12,493,374 $6,749,736 $7,257,736 $7,793,306 177 METROPOLITAN ST. LOUIS SEWER DISTRICT CHANGES IN FUND BALANCE 4122 - Wastewater Emergency Fund FY15 FY16 FY17 FY17 FY18 FY19 FY20 Actual Actual Budget Forecast Budget Budget Budget FUND BALANCE B.O.P.$5,497,165 $4,601,431 $3,250,859 $3,503,263 $3,214,964 $3,490,542 $3,766,632 Revenues: Interest on Investments 29,848 31,583 24,136 25,344 25,578 26,090 26,612 Total Revenues 29,848 31,583 24,136 25,344 25,578 26,090 26,612 Expenditures: Construction and Engineering 1,175,583 1,379,751 -550,000 - - - Interfund Labor Transfers - -40,000 13,643 - - - Total Expenditures 1,175,583 1,379,751 40,000 563,643 - - - Net Operating Income (Loss) (1,145,734) (1,348,168) (15,864) (538,299) 25,578 26,090 26,612 Interfund Transfers 250,000 250,000 250,000 250,000 250,000 250,000 250,000 Increase (Decrease) in Fund Bal.(895,734) (1,098,168) 234,136 (288,299) 275,578 276,090 276,612 Percentage of Change -16%-24%7%-8%9%8%7% FUND BALANCE E.O.P.$4,601,431 $3,503,263 $3,484,995 $3,214,964 $3,490,542 $3,766,632 $4,043,243 178 METROPOLITAN ST. LOUIS SEWER DISTRICT CHANGES IN FUND BALANCE 4123 - Stormwater Emergency Fund FY15 FY16 FY17 FY17 FY18 FY19 FY20 Actual Actual Budget Forecast Budget Budget Budget FUND BALANCE B.O.P.$1,391,325 $1,649,852 $1,906,428 $1,914,725 $2,181,595 $2,189,875 $2,198,320 Revenues: Interest on Investments 8,526 14,874 4,484 16,869 8,280 8,445 8,614 Total Revenues 8,526 14,874 4,484 16,869 8,280 8,445 8,614 Expenditures: Total Expenditures - - - - - - - Net Operating Income (Loss) 8,526 14,874 4,484 16,869 8,280 8,445 8,614 Interfund Transfers 250,000 250,000 250,000 250,000 - - - Increase (Decrease) in Fund Bal.258,526 264,874 254,484 266,869 8,280 8,445 8,614 Percentage of Change 19%16%13%14%0%0%0% FUND BALANCE E.O.P.$1,649,852 $1,914,725 $2,160,912 $2,181,595 $2,189,875 $2,198,320 $2,206,934 179 Fiscal Year 2018 BUDGET180 BUDGET ORDINANCEAn ordinance is a bill, resolution or order by means of which appropriations aregiven legal effect. It is the method by which the appropriation of the annualbudget is enacted into law by the Board of Trustees.FY18 Proposed Budget Ordinance and Reconciliation181 Revenue:Appropriations: Wastewater Revenue Fund359,039,025$ General Fund163,493,836$ Total Revenue Funds359,039,025$ Water Backup Insurance and Reimbursement Fund3,801,300 General Insurance Fund5,825,500 OMCI Funds (Tax Commission Fees)470,672 Fund Transfers: Interfund Labor Transfers26,459,703 Total Operating Budget200,051,011$ General Fund 186,259,675$ Sanitary Replacement Fund 58,000,000 Debt Service Funds 107,929,350$ Wastewater Emergency Fund 250,000 Construction Funds 1,180,000 Water Backup Insurance and Reimbursement Fund 6,600,000 Total Other Appropriations109,109,350$ Debt Service Funds 107,929,350 Total Fund Transfers359,039,025$ Total Appropriations309,160,361$ PROPOSED BUDGET ORDINANCEFiscal Year 2018182 PROPOSED FY18 BUDGET ORDINANCE AN ORDINANCE, repealing and superseding Ordinance No. 14392 adopted June 9, 2016, 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, 2017 and ending June 30, 2018, amounting in the aggregate to Three Hundred Nine Million One Hundred Sixty Thousand Three Hundred Sixty-one Dollars ($309,160,361) to pay interest falling due on bonds issued, the costs of support, operation, and maintenance of the District and its various subdistricts, and emergencies in accordance with the requirements of this Proposed Ordinance to be introduced May 11, 2017. 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 Three Hundred Fifty-nine Million Thirty-nine Thousand Twenty-five Dollars ($359,039,025) 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 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, 2017, and ending June 30, 2018. WASTEWATER USER CHARGE REVENUE $359,039,025 EXPENSE APPROPRIATIONS Section Two – General Fund. There is hereby transferred from the Wastewater Revenue Fund the sum of One Hundred Eighty-six Million Two Hundred Fifty-nine Thousand Six Hundred Seventy-five Dollars ($186,259,675). There is hereby appropriated and set apart out of the General Fund of the District the sum of One Hundred Sixty-three Million Four Hundred Ninety-three Thousand Eight Hundred Thirty-six Dollars ($163,493,836) for the support, operation and maintenance of several departments, Board, Civil Service Commission, and other lawful activities of the District. SECTION TWO APPROPRIATIONS $163,493,836 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 Six Million Six Hundred Thousand Dollars ($6,600,000) 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 Three Million Eight Hundred One Thousand Three Hundred Dollars ($3,801,300). SECTION THREE APPROPRIATIONS $3,801,300 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 appropriated and set apart out of the General Insurance Fund the sum of Five Million Eight Hundred Twenty-five Thousand Five Hundred Dollars ($5,825,500). SECTION FOUR APPROPRIATIONS $5,825,500 183 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 Fifty Thousand Dollars ($50,000). SECTION FIVE APPROPRIATIONS $50,000 Section Six – For the purpose of providing Stormwater Operations, Maintenance, Administration, and Construction Improvements, there is hereby appropriated Nineteen Million Three Hundred Eighty Thousand Three Hundred Seventy-five Dollars ($19,380,375). 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 Four Million Three Hundred Twenty-six Thousand One Hundred Three Dollars ($4,326,103) 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 Eight Million Three Hundred Ninety-four Thousand Three Hundred Ninety Dollars ($8,394,390) for use by the Executive Director. Section Six (3) – Stormwater and Maintenance, Operations and Construction Improvement Fund (5130). There is hereby appropriated and set apart out of the Stormwater and Maintenance, Operations and Construction Improvement Fund the sum of Five Million Six Hundred Seventeen Thousand Four Hundred Three Dollars ($5,617,403) 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 Ten Thousand Dollars ($10,000) for use by the Executive Director. Section Six (5) – Coldwater 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 OMCI Fund the sum of Two Hundred Thousand Dollars ($200,000) 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 Thousand Dollars ($50,000) 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 Two Hundred Thousand Dollars ($200,000) 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 Two Hundred Thousand Dollars ($200,000) for use by the Executive Director. Section Six (9) – 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 One Hundred Twenty-two Thousand Four Hundred Eighty Dollars ($122,480) for use by the Executive Director. Section Six (10) – 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 Seventy-five Thousand Dollars ($75,000) for use by the Executive Director. Section Six (11) – 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 One Hundred Twenty-five Thousand Dollars ($125,000) for use by the Executive Director. 184 Section Six (12) – 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 Ten Thousand Dollars ($10,000) for use by the Executive Director. Section Six (13) – Meramec River Basin OMCI Fund (5591). For the purpose of providing for Operations, Maintenance, Administration, Construction Improvement, there is hereby appropriated and set apart out of the Meramec River Basin OMCI Fund the sum of Fifty Thousand Dollars ($50,000) for use by the Executive Director. SECTION SIX APPROPRIATIONS $19,380,375 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 Two Hundred Fifty Thousand Dollars ($250,000). 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, 2017 and ending June 30, 2018, there is hereby transferred from the Wastewater Revenue Fund to the Wastewater Revenue Bond Service Funds the total sum of One Hundred Seven Million Nine Hundred Twenty-nine Thousand Three Hundred Fifty Dollars ($107,929,350). 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-four Million One Hundred Ninety-eight Thousand Two Hundred Dollars ($24,198,200). 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 Three Million Eight Hundred Fifty-seven Thousand Six Hundred Dollars ($3,857,600). 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 Fifteen Million Three Hundred Eighty-nine Thousand Two Hundred Dollars ($15,389,200). 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 Three Hundred Forty-seven Thousand One Hundred Dollars ($9,347,100). 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 Nine Million Nine Hundred Seventy-nine Thousand Seven Hundred Dollars ($9,979,700). Section Nine (7) – Wastewater Principal and Interest Bond 2013A – Fund (2820) There is hereby appropriated and set apart out of 185 the Wastewater Revenue Bond Service Proposed Fund the sum of Three Million Three Hundred Ninety-seven Thousand Six Hundred Dollars ($3,397,600). 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 Eight Hundred Sixty-two Thousand Four Hundred Dollars ($4,862,400). 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 Thirteen Million Five Hundred Thirty-eight Thousand Nine Hundred Dollars ($13,538,900). 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 Eight Hundred Sixty-four Thousand Nine Hundred Dollars ($864,900). 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 One Million Three Hundred Twenty-eight Thousand Nine Hundred Dollars ($1,328,900). 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-seven Thousand Three Hundred Dollars ($9,547,300). Section Nine (13) – 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 Eight Million Two Hundred Sixty-three Thousand Six Hundred Fifty Dollars ($8,263,650). SECTION NINE APPROPRIATIONS $107,929,350 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 Fifty-eight Million Dollars ($58,000,000). There is hereby appropriated and set apart out of the Sanitary Replacement Fund the sum of Eight Million Five Hundred Forty-five Thousand Three Dollars ($8,680,000) for use by the Executive Director for internal labor costs associated with projects appropriated in this fund. SECTION TEN APPROPRIATIONS $8,680,000 TOTAL DISTRICT BUDGET APPROPRIATIONS $ 309,160,361 SUMMARY OF APPROPRIATIONS FISCAL YEAR 2018 Fund(s) AppropriationGeneral Fund $163,493,836Water Backup Insurance and Reimbursement Fund 3,801,300General Insurance Fund 5,825,500Improvement Fund 50,000OMCI Funds 19,380,375Emergency Funds 0Debt Service Funds 107,929,350Sanitary Replacement Fund 8,680,000Total District Appropriations $309,160,361 Pursuant to Section 7.150 of the Charter (Plan) of the Metropolitan St. Louis Sewer District, the Board of Trustees authorizes the Executive Director to make transfers of any unencumbered appropriation balance or portion thereof from one classification of expenditure to another. This authorization includes transfers between funds that are not expressly prohibited by any other Ordinance of the District. The foregoing Ordinance will be proposed May 11, 2017. 186 TAX ORDINANCEFY18 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.187 PROPOSED TAX ORDINANCE NO. AN ORDINANCE repealing Ordinance No. 14523, adopted September 29, 2016, 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 2017 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 with an emergency clause; and 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 2017 to levy, assess, and 188 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, 2017, 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, 2017, the amount of taxes which shall be levied, assessed, and collected in the year 2017 on all taxable tangible property within the boundaries of The Metropolitan St. Louis Sewer District shall be Five Million Two Hundred Ten Thousand Seven Hundred Fifty-seven Dollars ($5,210,757), which will be produced by the rate of one point nine six cents (.0196) per one hundred dollars assessed valuation for residential property, one point nine six cents (.0196) per one hundred dollars assessed valuation for agricultural property, one point nine six cents (.0196) per one hundred dollars assessed valuation for commercial property and one point nine six cents (.0196) per one hundred dollars assessed valuation for personal property, and of which Seven Hundred Ninety-five Thousand Six Hundred Thirty-one Dollars ($795,631), 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 Four Hundred Fifteen Thousand One Hundred Twenty-six Dollars ($4,415,126), 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 189 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, 2017, the amount of taxes which shall be levied, assessed, and collected in the year 2017 on all taxable tangible property in said District shall be Twenty-six Million One Hundred Sixty-seven Thousand Four Hundred Nine Dollars ($26,167,409), which total sum will be produced by the rate of ten cents (.100) per one hundred dollars assessed valuation for residential property, ten cents (.100) per one hundred dollars assessed valuation for agricultural property, ten cents (.100) per one hundred dollars assessed valuation for commercial property and ten cents (.100) per one hundred dollars assessed valuation for personal property, and of which total sum Four Million Fifty-nine Thousand Three Hundred Thirty-nine Dollars ($4,059,339), 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-two Million One Hundred Eight Thousand Seventy Dollars ($22,108,070), 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 2017 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 190 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 2017 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 2017 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 191 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 2017 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 2017 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 2017 on all taxable 192 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 2017 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 2017 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 193 personal property. Section Twelve. The amount of taxes which shall be levied, assessed and collected in the year 2017 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 2017 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 2017 on all taxable 194 tangible property within that part of the corporate limits of St. Louis County lying within Subdistrict No. 448 (Missouri River - 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 2017 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 2017 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. 195 Section Seventeen. The amount of taxes which shall be levied, assessed and collected in the year 2017 on all taxable 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 2017 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 2017 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 196 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. The amount of taxes which shall be levied, assessed and collected in the year 2017 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 2017 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. 197 Section Twenty-Two. If any section, subsection, sentence, clause, phrase or portion of this Ordinance is for any reason 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. Section Twenty-Three. Emergency Clause. The taxes to be levied, assessed, and collected as provided for herein are essential to the operation of the District, and enacted without delay, thus creating an emergency within the meaning of the Charter. Accordingly, this ordinance shall take effect immediately upon its enactment. 196 Fiscal Year 2018 BUDGET197 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. Voters approved Proposition Y, a wastewater bond financing option, in April 2016. The bond financing – which is to be used exclusively for projects associated with MSD Project Clear – will help lessen the steepness of rate increases over the next few years. Voters also passed Proposition S in April 2016, addressing unequal stormwater operations and maintenance funding across the service area. Proposition S equalized services with regard to operations and maintenance in the public storm sewer system.