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00 May Book FY16 revised 2Metropolitan St. Louis Sewer District 2015-2016 Budget BUILD SYSTEM IMPROVEMENTS GET THE RAIN OUT REPAIR AND MAINTAIN Get excess rain out of the system during heavy storms with the help of rainscaping and stormwater disconnections An ambitious program of repair and maintenance on existing system infrastructure to improve operations Design and construction of new system improvements like tunnels and storage tanks to improve system capacity METROPOLITAN ST. LOUIS SEWER DISTRICT FISCAL YEAR 2016 PROPOSED BUDGET-PRELIMINARY TABLE OF CONTENTS I. BUDGET MESSAGE •Executive Director’s Budget Message ................................ 1 •MSD Organization Chart .................................................... 4 II.BUDGET SUMMARY •Description ......................................................................... 5 •Budget & Financial Policies ............................................... 6 •FY16 Strategic Business Plan ............................................. 13 •Budget Process ................................................................... 18 •MSD Flow of User Charges ............................................... 20 •Sources of Funding ............................................................. 21 •Allocated Positions ............................................................. 25 •Capital Improvement & Replacement Program Summary . 26 •Consolidated Statement of Changes in Total Fund Balance 27 •Consolidated Statement of Changes in Ind. Fund Balance . 28 •Segmentation Reconciliation FY16-FY18 .......................... 29 •Interfund Transfer Activity by Fund FY16-FY18 .............. 32 III.GENERAL FUND •Description ........................................................................... 35 •Statement of Changes in Fund Balance ................................ 36 •FY16 Budget and Two-Year Projection ............................... 37 •General Fund Operating Expense Budget & Variances ....... 41 •General Fund Budget by Organization by Object Group ..... 45 IV.REVENUE FUNDS •Description ......................................................................... 79 •Consolidated Statement of Changes in Fund Balances ....... 80 •Projected User Charge Revenue Composite ....................... 81 •Wastewater Revenue Fund (3306) ...................................... 82 •Stormwater Revenue Fund (3307) ...................................... 84 V. OMCI FUNDS •Description .......................................................................... 87 •Consolidated Statement of Changes in Fund Balances ....... 88 •Districtwide Stormwater Fund (5110) ................................ 89 •Stormwater Operations & Maintenance Fund (5130) ......... 90 •Consolidated Statement (Less Funds 5110 & 5130) ........... 91 •Individual Fund Statements ................................................ 92 •Stormwater Ops & Maint Expenses in OMCI Funds .......... 116 VI.CONSTRUCTION FUNDS •Description .......................................................................... 119 •Consolidated Statement of Changes in Fund Balances ....... 120 •Caulks Creek Construction Fund (6610)............................. 121 •Williams Creek Construction Fund (6620) ......................... 122 •Sanitary Replacement Fund (6660) ..................................... 123 •Stormwater Replacement Fund (6700) ............................... 124 VII.DEBT SERVICE & SPECIAL FUNDS •Debt Service Funds Description ......................................... 125 •Consolidated Statement of Changes in Fund Balances ....... 126 •Individual Revenue Bond Funds ......................................... 127 •Special Funds Description .................................................. 139 •Consolidated Statement of Changes in Fund Balances ....... 140 •Individual Special Funds ..................................................... 141 VIII.ORDINANCES •Proposed FY16 Budget Ordinance ..................................... 147 •Proposed Tax Ordinance ..................................................... 155 •Wastewater User Charge Ordinance 13758 ........................ 163 •Stormwater User Charge Ordinance 13466 ........................ 185 Fiscal Year 2016 BUDGET March 12, 2015 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) 2016, 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 2016 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. WASTEWATER PROJECTS – The primary focus of MSD’s mission is the execution of the Capital Improvement and Replacement Program (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 2016, MSD plans 109 new or continuing wastewater projects, located throughout MSD’s service area, totaling $220 million. These projects are funded primarily from the Sanitary Replacement Fund, and represent $24.7 million in continued projects and $195.3 million in new projects. STORMWATER – The Missouri Department of Natural Resources has issued a Phase II Stormwater permit to MSD, St. Louis County, and 58 county municipalities. Under the provisions of this permit, MSD is the St. Louis Coordinating Authority for our separate municipal stormwater sewer system. St. Louis County and the municipalities are co-permittees. Per the Phase II Storm Water Management Plan, MSD has again committed significant resources to this important effort. Not only does this work help 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. In FY 2016, MSD tentatively plans 31 stormwater projects, including continuing projects from FY 2015, totaling $7.3 million. RATE COMMISSION – On February 26, 2015 MSD staff presented a proposal to our Rate Commission recommending a rate increase for wastewater and a change in how stormwater is funded. Composed of 15 member organizations representing a broad cross-section of MSD’s customers and the community it serves, the Rate Commission is designed to provide public input into how rates are set. 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 23 years. The FY 2016 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 Project Clear. Project Clear is the name MSD has given to all Consent Decree activities and resulting communications with stakeholders. Therefore, Project Clear is MSD’s $4.7 billion, 23-year initiative to plan, design, and build system-wide improvements to address water quality and alleviate many wastewater concerns in the St. Louis region. 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 Project Clear, $100 million will be allocated to implement a rainscaping (green infrastructure) program that includes a five-year, $3 million pilot program meant to help understand the regulatory, logistical, financial, and educational challenges that will need to be managed as green infrastructure is utilized to address sewer overflows. The program includes an agreement between MSD and the City of St. Louis’ Land Reutilization Authority (LRA) for the use of LRA owned property. The EPA has also approved to date more than $18 million in additional funding for Early Action projects and the Small Grants Rainscaping Program. DIVERSITY – MSD has had a well-recognized diversity program in place for several years, marked by its success in helping build minority and women owned businesses in our St. Louis community. Minority/Women Business Enterprise (MWBE) firms have had extensive participation in MSD's Capital Improvement and Replacement Program (CIRP). In FY 2014, MWBE participation in construction projects was 21.19%, MWBE participation in professional services projects was 45.70%, and MWBE participation in other capital vendor services was 45%. As evidenced by the increase of these numbers, MWBE participation in the CIRP is an important part of our diversity efforts. In addition, MWBE participation in general purchasing transactions was 18.26%. These expenditures resulted in a cumulative MWBE utilization percentage of 32.54%.  Affirmative Action Program (AAP) – An AAP is an internal program implemented to establish guidelines for recruiting and selection processes to promote and maintain a fair and equal workforce within MSD. In November, 2014 an extensive review of the program was conducted to exam the existing hiring processes and to determine if adjustments need to be made to prevent potential discrimination or adverse impact against women and minorities. 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. The signed Community Benefits Agreement (CBA), a formal agreement between MSD and community organizations that establishes a framework for addressing issues in workforce training, business development, and other areas that often act as obstacles in developing a diverse labor pool and contracting community. 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 2016 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 2016 operating budget includes $183.5 million for day-to-day operations, reflecting a $718 thousand or 0.4% increase over the FY 2015 budget. The total District budget for FY 2016 is $582.8 million. Proposed expenditures for the FY 2016 are summarized as follows: Operating $209.8 million CIRP 299.5 million Debt Service 73.5 million TOTAL EXPENSE BUDGET $582.8 million Versus costs presented to and approved by the Rate Commission, the Operations budget for FY 2013 through FY 2016 is projected to be 1.7% less than originally planned; the CIRP budget FY 2013 through FY 2016 is projected to be 4.8% less than originally planned. In FY 2016, 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 work to prepare MSD, its customers, and our community for the challenges of the future. Sincerely, Brian Hoelscher, Executive Director, P.E. Citizens – City of St. LouisCitizens – St. Louis CountyFrancis G. SlayMayorSteve StengerCounty ExecutiveElectsAnnette MandelTrusteeTerm Expires: 3/15/16James FaulVice ChairTerm Expires: 3/15/17Ruby BonnerTrusteeTerm Expires: 3/15/18Michael YatesChairTerm Expires: 3/14/14Robert BerryTrusteeTerm Expires: 3/14/16Valerie PattonTrusteeTerm Expires: 3/14/17Board of TrusteesBrian HoelscherExecutive DirectorInternal AuditorBudget included in Secretary-Treasurer DepartmentRate CommissionTimothy R. SnokeSecretary-TreasurerCivil Service CommissionVacantDirectorFinanceRichard UnverferthDirectorEngineeringSusan MyersGeneral CounselVicki Taylor-EdwardsDirectorHuman ResourcesJonathon SpragueDirectorOperationsBarbara MohnDirectorInformation SystemsElectsAppointsAppoints BUDGET SUMMARY The Budget Summary section contains policies, processes, graphs and charts describing budget development. This section also contains information regarding user charges, funding through the issuances of bonds and how those funds are managed. 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 Section 7.130 of the District’s Charter requires a balanced budget be submitted to The Board for approval.  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.  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.  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. Operating Budget Policies  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.  Whenever approved by The Board, the Executive Director may transfer any unencumbered appropriation balances or portions from one classification of expenditure to another.  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. BUDGET & FINANCIAL POLICIES (continued) Operating Budget Policies (continued)  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. Basis of Budgeting  The Metropolitan St. Louis Sewer District is legally required to prepare its annual budget utilizing the modified accrual method of accounting. Modified accrual accounting is the process of formally recording encumbrances in the ledger as reductions to the budgetary accounts to ensure that total actual expenditures plus related commitments do not exceed appropriations. The funds and accounts of the District are maintained on the modified accrual method to demonstrate compliance with finance related legal and contractual provisions. Revenues are recognized when they are obligated to the District (for example, Wastewater User Charges are recognized as revenue when bills are produced). Appropriations lapse at year-end only to the extent of the unencumbered balances. Open encumbrances at year end are reviewed and closed, if not associated with a specific contract, service or vendor. Revenue Policies  The District will seek to maintain a diversified and stable revenue system to minimize short-run fluctuations in any one revenue source.  The District will follow an aggressive policy of collecting revenues.  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 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 major revenue sources of the District include Wastewater User Charges, Stormwater User Charges, Taxes, Revenue Bonds, Grant Income, Investment Income and Connection Fees. BUDGET & FINANCIAL POLICIES (continued) Investment Policies  The District will maximize the return on all cash available for investment without sacrifice of safety or necessary liquidity.  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. Debt Policies  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.  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 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 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.  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.  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.  Any general obligation bonds issued under the District charter shall mature over a period not exceeding 20 years from the date contracted.  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 principal amount of the outstanding indebtedness to be refunded and the accrued interest to the date of such refunding bonds. BUDGET & FINANCIAL POLICIES (continued) Debt Policies (continued)  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.  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. Reserve Policies  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.  The District will maintain a Stormwater Emergency Fund with a minimum balance of $250,000 and a Wastewater Emergency Fund with a minimum balance of $500,000.  The District will maintain a Wastewater Backup Insurance and Reimbursement Fund with a minimum balance of $1 million dollars.  The District will maintain a General Insurance Fund with a minimum balance of $500,000 dollars.  Funds will be reserved to comply with the terms and conditions of the debt instruments used to finance capital improvement projects.  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. BUDGET & FINANCIAL POLICIES (continued) Capital Improvement and Replacement Policies  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 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 will maintain its physical assets at a level adequate to protect the District's capital investment and to minimize future maintenance and replacement costs. Financial and Accounting Policies  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.  Monthly financial reports will be submitted to The Board and District Staff.  District financial information will be available through monthly financial statements, the Comprehensive Annual Financial Report (CAFR) and Annual Budget.  The District will produce annual financial reports in accordance with Generally Accepted Accounting Principles (GAAP) as outlined by the Governmental Accounting Standards Board (GASB). BUDGET & FINANCIAL POLICIES (continued) Basis of Accounting The CAFR shows the status of the District’s finances on the basis of GAAP. In most cases, this conforms to the way the District prepares its budget. Exceptions are as follows: 1. Principal payments on long-term debt within the Enterprise Funds are applied to the outstanding liability on a GAAP basis, as opposed to being expended on a budget basis. 2. Capital Outlay within the Enterprise Funds are recorded as assets on a GAAP basis and expended on a budget basis. 3. Depreciation expense is recorded on a GAAP basis only. 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. Governmental funds are those through which most governmental functions are financed. The acquisition, use, and balances of the District’s expendable financial resources and the related liabilities are accounted for through governmental funds. The measurement focus is on the determination of changes in financial position rather than upon net income. The following fund types are used by the District: 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. The General Fund consists of eleven operating departments: 1. Board of Trustees 2. Rate Commission 3. Civil Service Commission 4. Secretary-Treasurer 5. Executive Director 6. General Counsel 7. Human Resources 8. Finance 9. Information Systems 10. Engineering 11. Operations BUDGET & FINANCIAL POLICIES (continued) 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. Operation, Maintenance and Construction Improvement Funds (OMCI) 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. There are currently 20 subdistricts either collecting, using or holding tax revenue balances. 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. 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. 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. Metropolitan St. Louis Sewer District Strategic Business and Operating Plan Fiscal Years 2016-2020 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. Strategic Business and Operating Plan The Fiscal Year (FY) 2016 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 2016 goals may appear similar to the original set of goals, the underlying refinements and changes in these goals are significant. The FY 2016 SBOP is easily understood, the goals and resulting strategies are actionable, and the impact of the strategies is measurable. Additionally, the FY 2016 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 2016 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. 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. 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 2016 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 2016 and beyond, as we strive to protect the public’s health, safety and water environment by responsibly providing wastewater and stormwater management. BUDGET PROCESS FY16 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 FY16 STRATEGIC BUSINESS PLAN STRATEGY OBJECTIVE District wastewater expenses are to be budgeted within the total 4-year parameter of the November 2011 Rate Commission Report. 2 3 Create stormwater budget scenario in line with Supreme Court decision: a. Assume zero impervious based stormwater revenue, stormwater program solely based on taxes and flat rate charge; or b. Assume stormwater service level and costs as previously discussed including all costs for personnel; c. Continue long range spend down of OMCI’s through chargeable operational expenses and Capital Program. 5 1 Execution of CIRP within the total four year parameter of the November 2011 Rate Commission Report. 2 3 Fund Information Technology long range infrastructure plan. 3 5 Meet all requirements and deadlines of the Consent Decree. 3 and 4 1 and 2 Meet requirements of Disparity Study, Community Benefits Agreement and overall Diversity Program. 1 3 Budget anticipated costs to implement Affirmative Action Plan. 3 3 Budget appropriate costs associated with work on a document management system for the District. 3 5 Department Directors and Managers begin budget development by providing an updated expenditure forecast for the remainder of FY15. A two step, zero-based budgeting method is used to develop the FY16 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. BUDGET PROCESS FY16-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.  FY16 Total Revenue: (shown in million $) Wastewater User Charges: $311.1 Stormwater User Charges: 1.4 Revenue Bonds: 200.0 Taxes: 24.6 Investment and Other Income: 22.3 Use of Fund Balances: 23.4 TOTAL DISTRICT REVENUE: $582.8 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.  FY16 Total Expense: (shown in million $) Operating Budget: $209.8 CIRP: 299.5 Debt Service: 73.5 TOTAL DISTRICT EXPENSES: $582.8 Wastewater Revenue Fund$313,049,235GENERAL FUND$208,967,916$21,000,000SANITARY REPLACEMENT FUND$250,000WASTEWATER EMERGENCY FUND$3,650,000WATER BACK-UP INSUR. & REIMB. FUND$73,481,319DEBT SERVICE FUNDMSD Flow of User Charges FY16$1,145,276DISTRICTWIDE STORMWATER FUND$250,000STORMWATER EMERGENCY FUNDStormwater Revenue Fund$1,395,276$5,700,000GENERAL INSURANCE FUND Sources of Funding Fiscal Year 2016 ($s in millions) Operating Debt Service Capital Improvement & Replacement Program TOTAL Wastewater User Charges (1)$216.4 $73.5 $21.3 $311.1 Stormwater User Charges 0.0 0.0 1.4 1.4 Revenue Bonds 0.0 8.7 191.3 200.0 Taxes 15.6 0.0 8.9 24.6 Investment Income & Other (2)3.2 0.3 18.8 22.3 Anticipated Grants 0.0 0.0 0.0 0.0 Fund Balances (25.5)(9.0)57.9 23.4 TOTAL $209.8 $73.5 $299.5 $582.8 (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. FY16 SOURCES OF FUNDING USER CHARGES The District has two types of user charges, a wastewater user charge and a stormwater user charge. All user charge revenue is recorded in the associated 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, another portion is transferred to the Workers’ Compensation Fund to cover claim and related expenses resulting from injuries to District employees while on the job, 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 preceding 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 FY16 is estimated at $313.1 million. Stormwater: Residential and commercial customers will pay a flat per month stormwater service charge that appears on each customer’s bill. The estimated stormwater revenue for FY16 is $1.4 million. Other User Charges: Other User Charge revenue such as Late Fees, Lien Interest, Refunds and Account Adjustments are estimated to be ($1.9 million). This amount is net of a provision to recognize delinquent customer bills. TOTAL REVENUE: The District’s total FY16 User Charge revenue is estimated to be $312.5 million. FY16 SOURCES OF FUNDING-continued The District also provides a low income assistance program. Those customers who are eligible will receive a low income 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. More detailed schedules can be found in the Revenue Funds section. REVENUE BONDS The District plans to issue approximately $200.0 million in bonds in FY16 to be used for capital improvement projects. 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 FY16 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. All taxpayers within the District’s original boundaries will also be assessed a $0.07 (seven cents) per $100 of assessed valuation tax levy to pay for the District’s stormwater operation and maintenance costs. This tax revenue of approximately $15.6 million is recorded in the General Fund of the District. FY16 SOURCES OF FUNDING-continued Property tax rates will also be assessed for twelve (12) taxing subdistricts within the District’s boundaries. All subdistrict taxes 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 of an estimated $8.9 million are collected. INVESTMENT INCOME & OTHER FEES Investment Income and Other Fees will fund $22.3 million of the Budget. $17.1 million in Stormwater Interfund Revenue from OMCI funds will purchase services from the General Fund. Investment Income of approximately $1.1 million, based on an investment return of 0.4% is assumed on all beginning fund balances. $985 thousand is expected to be generated from connection fees that are 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 $46 thousand. Permit, Plan Review and other engineering fees are projected to be $1.8 million. Miscellaneous Income of approximately $1.1 million is expected, comprised of $930 thousand in refunds of court costs and attorney fees and $155 thousand from multiple other sources including sale of scrap, forfeited deposits and reimbursement of District costs. GRANT INCOME No grant income is anticipated during the 2016 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 $23.4 million during FY16. DEPARTMENT No. DollarsSecretary - Treasurer 7 721,410 Executive Director 6 669,887 General Counsel 8 1,014,527 Human Resources 32 3,849,767 Finance 67 4,996,436 Information Systems 42 4,801,779 Engineering 235 23,065,031 Operations 60353,229,920 Total Available Positions 1,00092,348,757Note: Dollars include salary, FICA, insurance and pensionMetropolitan St. Louis Sewer DistrictFY16 ALLOCATED POSITIONS FY16 TYPE OF PROJECTNUMBER OF PROJECTSPROJECT COST CONSTRUCTIONStormwater Construction 26 $ 5,580,500 Stormwater Engineering 6 1,450,000 Wastewater Construction 99 195,334,000 Wastewater Engineering82 69,341,000 TOTAL:213$ 271,705,500 CONTINUEDStormwater Continued 5 $ 1,688,000 Wastewater Continued10 24,650,000 TOTAL:15$ 26,338,000 TOTAL CIRP:228$ 298,043,500 Non-Stormwater/Wastewater1 $ 1,500,000 GRAND TOTAL229$ 299,543,500 CAPITAL IMPROVEMENT AND REPLACEMENT PROGRAM SUMMARY - FY16METROPOLITAN ST. LOUIS SEWER DISTRICT Actual Actual Budget Forecast Budget Projected ProjectedFY2013 FY2014 FY2015 FY2015 FY2016 FY2017 FY2018FUND BALANCE B.O.P.182,159,456$ 322,541,400$ 398,411,484$ 415,229,924$ 307,288,245$ 283,809,397$ 226,408,315$ Revenues: Revenue Bonds 225,000,000$ 201,975,696$ 166,905,402$ 75,000,000$ 200,025,000$ 217,652,000$ 93,101,000$ SW Interfund Revenue13,410,992 13,881,178 16,192,860 15,794,162 17,087,916 17,429,724 17,778,288 Wastewater User Charges234,641,793 255,972,831 277,979,262 278,173,476 311,117,231 307,143,653 305,996,976 Stormwater User Charges1,338,273 1,370,514 1,194,996 1,366,506 1,395,276 1,332,680 1,332,680 Taxes26,016,138 27,450,318 24,032,843 23,578,557 24,563,051 24,280,800 24,280,800 Interest on Investments1,775,271 3,355,122 1,938,648 1,948,799 1,123,128 1,178,868 993,708 Grant Income- 955,600 - - - - - Connection and Other Fees2,283,072 6,516,002 4,113,000 5,487,053 2,825,000 2,825,000 2,825,000 Proceeds from Sale of Property269,073 345,039 100,000 193,615 100,000 100,000 100,000 Rental Income293,034 302,425 152,500 64,687 45,500 45,500 45,500 Miscellaneous3,225,615 1,873,499 2,326,000 1,443,622 1,085,005 1,085,005 1,085,060 Total Revenues508,253,261$ 513,998,223$ 494,935,511$ 403,050,476$ 559,367,107$ 573,073,230$ 447,539,012$ Expenditures: Personnel Services91,939,437$ 93,634,080$ 99,346,704$ 97,000,524$ 103,649,236$ 106,024,268$ 108,588,562$ Supplies11,811,716 14,276,744 18,101,305 18,350,404 17,562,035 17,780,626 18,106,104 Utilities14,533,558 14,986,387 16,191,992 16,530,696 17,104,020 17,995,550 18,938,964 Contractual Services33,829,938 42,885,579 50,434,261 48,529,086 50,325,700 49,140,339 49,960,448 Capital Outlay4,683,798 3,722,362 3,771,640 4,557,505 4,056,300 4,133,370 4,211,904 Stormwater O&M Expense13,410,992 13,881,178 16,192,860 15,794,154 17,087,916 17,429,724 17,778,288 Construction and Engineering177,560,594 201,456,050 284,168,000 246,845,510 299,543,500 312,308,795 116,567,180 Principal Payments21,857,996 10,071,556 20,283,765 18,158,863 30,375,048 37,941,880 42,582,810 Interest Payments29,586,439 32,805,435 44,301,433 43,364,902 40,625,497 64,950,896 61,801,676 Other(31,343,149) (6,409,673) 2,165,764 1,860,511 2,516,704 2,768,865 2,876,322 Total Expenditures367,871,320$ 421,309,699$ 554,957,725$ 510,992,155$ 582,845,955$ 630,474,312$ 441,412,257$ Net Operating Income (Loss)140,381,941$ 92,688,524$ (60,022,214)$ (107,941,680)$ (23,478,848)$ (57,401,082)$ 6,126,755$ O & M Allocation from Other Funds148,889,818 146,990,244 178,772,470 178,772,470 208,967,916 183,589,000 186,665,000O & M Allocation to General Fund(148,889,818) (146,990,244) (178,772,470) (178,772,470) (208,967,916) (183,589,000) (186,665,000)Interfund Transfers-$ -$ -$ -$ -$ -$ -$ Increase (Decrease) in Fund Bal.140,381,941$ 92,688,524$ (60,022,214)$ (107,941,680)$ (23,478,848)$ (57,401,082)$ 6,126,755$ Percentage of Change 77% 29% -15% -26% -8% -20% 3%FUND BALANCE E.O.P.322,541,397$ 415,229,924$ 338,389,270$ 307,288,244$ 283,809,397$ 226,408,315$ 232,535,070$ METROPOLITAN ST. LOUIS SEWER DISTRICT CHANGES IN TOTAL FUND BALANCE CONSOLIDATED STATEMENT OF CHANGES IN FUND BALANCE OPER. MAINT. & DEBTGENERAL REVENUE CONST. IMPR CONSTRUCTION SERVICE SPECIAL WBU FY2016FUND FUNDS FUNDS FUNDS FUNDS FUNDS FUND TOTALFUND BALANCE B.O.P.26,981,822$ -$ 73,388,359$ 113,844,645$ 75,386,637$ 11,689,843$ 5,996,939$ 307,288,245$ Revenues: Revenue Bonds -$ -$ -$ 191,297,000$ 8,728,000$ -$ -$ 200,025,000 SW Interfund Revenue17,087,916 - - - - - - 17,087,916 Wastewater User Charges(1,932,004) 313,049,235 - - - - - 311,117,231 Stormwater User Charges- 1,395,276 - - - - - 1,395,276 Taxes15,633,407 - 8,929,644 - - - - 24,563,051 Interest on Investments140,736 - 299,004 355,380 251,952 52,068 23,988 1,123,128 Connection and Other Fees1,840,000 - - - - 985,000 - 2,825,000 Proceeds from Sale of Property100,000 - - - - - - 100,000 Rental Income45,500 - - - - - - 45,500 Miscellaneous1,085,000 - 5 - - - - 1,085,005 Total Revenues34,000,555$ 314,444,511$ 9,228,653$ 191,652,380$ 8,979,952$ 1,037,068$ 23,988$ 559,367,107$ Expenditures: Personnel Services102,984,236$ -$ -$ -$ -$ 665,000$ -$ 103,649,236$ Supplies17,562,035 - - - - - - 17,562,035 Utilities17,104,020 - - - - - - 17,104,020 Contractual Services41,791,705 - - - - 4,933,747 3,600,248 50,325,700 Capital Outlay4,056,300 - - - - - - 4,056,300 Stormwater O&M Expense- - 17,087,916 - - - - 17,087,916 Construction and Engineering19,057,000 - 19,143,500 260,093,000 - 1,250,000 - 299,543,500 Principal Payments32,360 - - - 30,342,688 - - 30,375,048 Interest Payments3,570 - - - 40,621,927 - - 40,625,497 Other- - - - 2,516,704 - - 2,516,704 Total Expenditures202,591,225$ -$ 36,231,416$ 260,093,000$ 73,481,319$ 6,848,747$ 3,600,248$ 582,845,955$ Net Operating Income (Loss)(168,590,670)$ 314,444,511$ (27,002,763)$ (68,440,620)$ (64,501,367)$ (5,811,679)$ (3,576,260)$ (23,478,848)$ O & M Allocation from Other Funds208,967,916 - - - - - - 208,967,916 O & M Allocation to General Fund- (208,967,916) - - - - - (208,967,916) Interfund Transfers(15,633,406)$ (105,476,595)$ 16,778,682$ 21,000,000$ 73,481,319$ 6,200,000$ 3,650,000$ -$ Increase (Decrease) in Fund Bal.24,743,840$ -$ (10,224,081)$ (47,440,620)$ 8,979,952$ 388,321$ 73,740$ (23,478,848)$ Percentage of Change 92% 0% -14% -42% 12% 3% 1%FUND BALANCE E.O.P.51,725,662$ -$ 63,164,278$ 66,404,025$ 84,366,589$ 12,078,164$ 6,070,679$ 283,809,397$ METROPOLITAN ST. LOUIS SEWER DISTRICT CHANGES IN INDIVIDUAL FUND BALANCES CONSOLIDATED STATEMENT OF CHANGES IN FUND BALANCEFOR FY2016 BUDGET OMCI Sanitary TotalOMCI Stormwater Total TotalGeneral Debt Special (Wastewater) ConstructionWastewater(Stormwater) Districtwide Maintenance Stormwater Stormwater StormwaterDistrict Fund Funds Funds Funds FundsBudgetFunds Stormwater & Operations Emergency Replacement Budget BudgetBeginning Fund Balance 26,982 75,387$ 16,043$ 2,340$ 113,525$ 234,277$ 40,545$ 8,044$ 22,459$ 1,644$ 320$ 73,012$ 307,289$ Revenues:WW User Charges (1,932)$ -$ -$ -$ -$ (1,932)$ -$ -$ -$ -$ -$ -$ (1,932)$ SW User Charges - - - - - - - - - - - - - Taxes 15,633 - - - - 15,633 8,930 - - - - 8,930 24,563 Interfund Revenue 17,088 - - - - 17,088 - - - - - - 17,088 Bonds - 8,728 - - 191,297 200,025 - - - - - - 200,025 Other 3,211 252 1,054 9 354 4,880 168 32 90 7 1 298 5,178 Total Revenues 34,000$ 8,980$ 1,054$ 9$ 191,651$ 235,694$ 9,098$ 32$ 90$ 7$ 1$ 9,228$ 244,922$ Expenses:Personnel Services 102,984$ -$ 665$ -$ -$ 103,649$ -$ -$ -$ -$ -$ -$ 103,649$ Supplies 17,562 - - - - 17,562 - - - - - - 17,562 Utilities 17,104 - - - - 17,104 - - - - - - 17,104 Contractual Services 41,792 - 8,534 - - 50,326 - - - - - - 50,326 Capital 4,056 - - - - 4,056 - - - - - - 4,056 SW Expense - - - - - - 3,588.00 7,205 6,295 - - 17,088 17,088 Construction 19,057 - 1,000 2,000 260,093 282,150 17,144 - - 250 - 17,394 299,544 Principal & Interest 36 70,964 - - - 71,000 - - - - - - 71,000 Other - 2,517 - - - 2,517 - - - - - - 2,517 Total Expenses 202,591$ 73,481$ 10,199$ 2,000$ 260,093$ 548,364$ 20,732$ 7,205$ 6,295$ 250$ -$ 34,482$ 582,846$ Interfund Transfer 193,335 73,481 9,600 - 21,000 297,416 1 6,298 10,480 250 - 17,029 314,445 Fund Increase/(Decrease) 24,744$ 8,980$ 455$ (1,991)$ (47,442)$ (15,254)$ (11,633)$ (875)$ 4,275$ 7$ 1$ (8,225)$ (23,479)$ Ending Fund Balance 51,726$ 84,367$ 16,498$ 349$ 66,083$ 219,023$ 28,912$ 7,169$ 26,734$ 1,651$ 321$ 64,787$ 283,810$ Note: The arrows represent the use of interfund transactions between the Wastewater Budget and the Stormwater Budget for the Stormwater Program.METROPOLITAN ST. LOUIS SEWER DISTRICT SEGMENTATION RECONCILIATION FOR FY16 BUDGET($s in thousands)Wastewater Budget Stormwater Budget OMCI Sanitary TotalOMCI Stormwater Total TotalGeneral Debt Special (Wastewater) ConstructionWastewater(Stormwater) Districtwide Maintenance Stormwater Stormwater StormwaterDistrict Fund Funds Funds Funds FundsBudgetFunds Stormwater & Operations Emergency Replacement Budget BudgetBeginning Fund Balance 51,726 84,367 16,498 349 66,083 219,023$ 28,912 7,169 26,734 1,651 321 64,787$ 283,810$ Revenues:WW User Charges (1,843)$ -$ -$ -$ -$ (1,843)$ -$ -$ -$ -$ -$ -$ (1,843)$ SW User Charges - - - - - - - - - - - - - Taxes 15,424 - - - - 15,424 8,857 - - - - 8,857 24,281 Interfund Revenue 17,430 - - - - 17,430 - - - - - - 17,430 Bonds - 11,495 - - 206,157 217,652 - - - - - - 217,652 Other 3,317 287 1,054 1 246 4,905 121 54 147 7 1 330 5,235 Total Revenues 34,328$ 11,782$ 1,054$ 1$ 206,403$ 253,568$ 8,978$ 54$ 147$ 7$ 1$ 9,187$ 262,755$ Expenses:Personnel Services 105,359$ -$ 665$ -$ -$ 106,024$ -$ -$ -$ -$ -$ -$ 106,024$ Supplies 17,781 - - - - 17,781 - - - - - - 17,781 Utilities 17,996 - - - - 17,996 - - - - - - 17,996 Contractual Services 40,606 - 8,534 - - 49,140 - - - - - - 49,140 Capital 4,133 - - - - 4,133 - - - - - - 4,133 SW Expense - - - - - - 3,017 7,349 7,063 - - 17,430 17,430 Construction 14,715 - - - 282,486 297,201 10,483 - 4,625 - - 15,108 312,309 Principal & Interest 36 102,857 - - - 102,893 - - - - - - 102,893 Other - 2,769 - - - 2,769 - - - - - - 2,769 Total Expenses 200,626$ 105,626$ 9,199$ -$ 282,486$ 597,937$ 13,500$ 7,349$ 11,688$ -$ -$ 32,537$ 630,475$ Interfund Transfer 168,166 105,648 9,750 - 10,000 293,564 0 6,175 10,331 250 - 16,756 310,320 Fund Increase/(Decrease) 1,868$ 11,804$ 1,605$ 1$ (66,083)$ (50,805)$ (4,522)$ (1,121)$ (1,210)$ 257$ 1$ (6,594)$ (57,400)$ Ending Fund Balance 53,594$ 96,171$ 18,103$ 350$ -$ 168,218$ 24,390$ 6,048$ 25,524$ 1,908$ 322$ 58,193$ 226,410$ Note: The arrows represent the use of interfund transactions between the Wastewater Budget and the Stormwater Budget for the Stormwater Program.METROPOLITAN ST. LOUIS SEWER DISTRICT SEGMENTATION RECONCILIATION FOR FY17 BUDGET($s in thousands)Wastewater Budget Stormwater Budget OMCI Sanitary TotalOMCI Stormwater Total TotalGeneral Debt Special (Wastewater) ConstructionWastewater(Stormwater) Districtwide Maintenance Stormwater Stormwater StormwaterDistrict Fund Funds Funds Funds FundsBudgetFunds Stormwater & Operations Emergency Replacement Budget BudgetBeginning Fund Balance 53,594 96,171 18,103 350 - 168,218$ 24,390 6,048 25,524 1,908 322 58,192$ 226,410$ Revenues:WW User Charges (1,793)$ -$ -$ -$ -$ (1,793)$ -$ -$ -$ -$ -$ -$ (1,793)$ SW User Charges - - - - - - - - - - - - - Taxes 15,424 - - - - 15,424 8,857 - - - - 8,857 24,281 Interfund Revenue 17,778 - - - - 17,778 - - - - - - 17,778 Bonds - 4,155 - - 88,945 93,100 - - - - - - 93,100 Other 3,276 333 1,097 1 - 4,707 92 49 193 8 1 343 5,050 Total Revenues 34,685$ 4,488$ 1,097$ 1$ 88,945$ 129,216$ 8,949$ 49$ 193$ 8$ 1$ 9,200$ 138,416$ Expenses:Personnel Services 107,924$ -$ 665$ -$ -$ 108,589$ -$ -$ -$ -$ -$ -$ 108,589$ Supplies 18,106 - - - - 18,106 - - - - - - 18,106 Utilities 18,939 - - - - 18,939 - - - - - - 18,939 Contractual Services 41,426 - 8,534 - - 49,960 - - - - - - 49,960 Capital 4,212 - - - - 4,212 - - - - - - 4,212 SW Expense - - - - - - 2,651.00 7,496 7,631 - - 17,778 17,778 Construction 14,195 - - - 92,945 107,140 8,102 - 1,325 - - 9,427 116,567 Principal & Interest 36 104,349 - - - 104,385 - - - - - - 104,385 Other - 2,876 - - - 2,876 - - - - - - 2,876 Total Expenses 204,838$ 107,225$ 9,199$ -$ 92,945$ 414,207$ 10,753$ 7,496$ 8,956$ -$ -$ 27,205$ 441,412$ Interfund Transfer 171,241 107,225 9,900 - 4,000 292,366 0 6,175 10,331 250 - 16,756 309,122 Fund Increase/(Decrease) 1,088$ 4,488$ 1,798$ 1$ -$ 7,375$ (1,804)$ (1,272)$ 1,568$ 258$ 1$ (1,249)$ 6,126$ Ending Fund Balance 54,682$ 100,659$ 19,901$ 351$ -$ 175,593$ 22,586$ 4,776$ 27,092$ 2,166$ 323$ 56,943$ 232,536$ Note: The arrows represent the use of interfund transactions between the Wastewater Budget and the Stormwater Budget for the Stormwater Program.METROPOLITAN ST. LOUIS SEWER DISTRICT SEGMENTATION RECONCILIATION FOR FY18 BUDGET($s in thousands)Wastewater Budget Stormwater Budget METROPOLITAN ST. LOUIS SEWER DISTRICTInterfund Transfer Activity by FundFor FY16($s in thousands)Fund1101 - General2804 - Wastewater P&I 2004A2808 - Wastewater P&I 2006C2810 - Wastewater P&I 2008A2812 - Wastewater P&I 2010B2816 - Wastewater P&I 2011B2817 - Wastewater P&I 2012A2818 - Wastewater P&I 2013B2819 - Wastewater P&I 2013B2820 - Wastewater P&I 2013BProposed P&I Bond 13306 - Wastewater Revenue3307 - Stormwater Revenue4104 - Water Backup4105 - Workers' Compensation4122 - Wastewater Emergency4123 - Stormwater Emergency5110 - District Wide Stormwater5130 - Stormwater O&M6660 - Sanitary ReplacementNet Transfer In / (Out)1101 - General - - - - - - - - - - 208,968 - - - - - (5,153) (10,480) - 193,335 2804 - Wastewater P&I 2004A - - - - - - - - - - 23,931 - - - - - - - - 23,931 2808 - Wastewater P&I 2006C - - - - - - - - - - 2,902 - - - - - - - - 2,902 2810 - Wastewater P&I 2008A - - - - - - - - - - 1,632 - - - - - - - - 1,632 2812 - Wastewater P&I 2010B - - - - - - - - - - 3,361 - - - - - - - - 3,361 2816 - Wastewater P&I 2011B - - - - - - - - - - 3,881 - - - - - - - - 3,881 2817 - Wastewater P&I 2012A - - - - - - - - - - 15,554 - - - - - - - - 15,554 2818 - Wastewater P&I 2012B - - - - - - - - - - 9,039 - - - - - - - - 9,039 2819 - Wastewater Principal and Interest Fund 2013B - - - - - - - - - - 8,112 - - - - - - - - 8,112 2820 - Wastewater Principal and Interest Fund 2013A-1 - - - - - - - - - - 3,398 - - - - - - - - 3,398 Proposed P&I Bond 1 - - - - - - - 1,671 - - - - - - - - 1,671 3306 - Wastewater Revenue (208,968) (23,931) (2,902) (1,632) (3,361) (3,881) (15,554) (9,039) (8,112) (3,398) (1,671) - (3,650) (5,700) (250) - - - (21,000) (313,049) 3307 - Stormwater Revenue - - - - - - - - - - - - - - - (250) (1,145) - - (1,395) 4104 - Water Backup - - - - - - - - - - - 3,650 - - - - - - - 3,650 4105 - General Insurance - - - - - - - - - - - 5,700 - - - - - - - 5,700 4122 - Wastewater Emergency - - - - - - - - - - - 250 - - - - - - - 250 4123 - Stormwater Emergency - - - - - - - - - - - - 250 - - - - - - 250 5110 - District Wide Stormwater 5,153 - - - - - - - - - - - 1,145 - - - - - - 6,298 5130 - Stormwater O&M 10,480 - - - - - - - - - - - - - - - - - - 10,480 6660 - Sanitary Replacement - - - - - - - - - - - 21,000 - - - - - - - 21,000 Net Transfer (In) or Out (193,335) (23,931) (2,902) (1,632) (3,361) (3,881) (15,554) (9,039) (8,112) (3,398) (1,671) 313,049 1,395 (3,650) (5,700) (250) (250) (6,298) (10,480) (21,000) - 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.  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  METROPOLITAN ST. LOUIS SEWER DISTRICT Interfund Transfer Activity by FundFor FY17($s in thousands)Fund1101 - General2804 - Wastewater P&I 2004A2808 - Wastewater P&I 2006C2810 - Wastewater P&I 2008A2812 - Wastewater P&I 2010B2816 - Wastewater P&I 2011B2817 - Wastewater P&I 2012A2818 - Wastewater P&I 2012A2819 - Wastewater P&I 2013B2820 - Wastewater P&I 2013BProposed P&I Bond 13306 - Wastewater Revenue3307 - Stormwater Revenue4104 - Water Backup4105 - Workers' Compensation4122 - Wastewater Emergency4123 - Stormwater Emergency5110 - District Wide Stormwater5130 - Stormwater O&M6660 - Sanitary ReplacementNet Transfer In / (Out)1101 - General - - - - - - - - - - 183,589 - - - - - (5,092) (10,331) - 168,165 2804 - Wastewater P&I 2004A - - - - - - - - - - 24,291 - - - - - - - - 24,291 2808 - Wastewater P&I 2006C - - - - - - - - - - 2,902 - - - - - - - - 2,902 2810 - Wastewater P&I 2008A - - - - - - - - - - 1,632 - - - - - - - - 1,632 2812 - Wastewater P&I 2010B - - - - - - - - - - 3,361 - - - - - - - - 3,361 2816 - Wastewater P&I 2011B - - - - - - 3,880 - - - - - - - - 3,880 2817 - Wastewater P&I 2012A - - - - - - - - - - - 15,654 - - - - - - - - 15,654 2818 - Wastewater P&I 2012B - - - - - - - - - - - 9,191 - - - - - - - - 9,191 2819 - Wastewater Principal and Interest Fund 2013B - - - - - - - - - - - 10,092 - - - - - - - - 10,092 2820 - Wastewater Principal and Interest Fund 2013A-1 - - - - - - - - - - - 3,397 - - - - - - - - 3,397 Proposed P&I Bond 1 - - - - - - - - - - 31,246 - - - - - - - - 31,246 3306 - Wastewater Revenue (183,589) (24,291) (2,902) (1,632) (3,361) (3,880) (15,654) (9,191) (10,092) (3,397) (31,246) - - (3,650) (5,850) (250) - - - (10,000) (308,987) 3307 - Stormwater Revenue - - - - - - - - - - - - - - - (250) (1,083) - - (1,333) 4104 - Water Backup - - - - - - - - - - - 3,650 - - - - - - - 3,650 4105 - General Insurance - - - - - - - - - - - 5,850 - - - - - - - 5,850 4122 - Wastewater Emergency - - - - - - - - - - - 250 - - - - - - - 250 4123 - Stormwater Emergency - - - - - - - - - - - - 250 - - - - - - 250 5110 - District Wide Stormwater 5,092 - - - - - - - - - - - 1,083 - - - - - - 6,175 5130 - Stormwater O&M 10,331 - - - - - - - - - - - - - - - - - - 10,331 6660 - Sanitary Replacement - - - - - - - - - - - 10,000 - - - - - - - 10,000 Net Transfer In or (Out) (168,165) (24,291) (2,902) (1,632) (3,361) (3,880) (15,654) (9,191) (10,092) (3,397) (31,246) 308,987 1,333 (3,650) (5,850) (250) (250) (6,175) (10,331) (10,000) - 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.  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  METROPOLITAN ST. LOUIS SEWER DISTRICT Interfund Transfer Activity by FundFor FY18($s in thousands)Fund1101 - General2804 - Wastewater P&I 2004A2808 - Wastewater P&I 2006C2810 - Wastewater P&I 2008A2812 - Wastewater P&I 2010B2816 - Wastewater P&I 2011B2817 - Wastewater P&I 2012A2818 - Wastewater P&I 2012A2819 - Wastewater P&I 2013B2820 - Wastewater P&I 2013BProposed P&I Bond 13306 - Wastewater Revenue3307 - Stormwater Revenue4104 - Water Backup4105 - Workers' Compensation4122 - Wastewater Emergency4123 - Stormwater Emergency5110 - District Wide Stormwater5130 - Stormwater O&M6660 - Sanitary ReplacementNet Transfer In / (Out)1101 - General - - - - - - - - - - 186,665 - - - - - (5,092) (10,331) - 171,241 2804 - Wastewater P&I 2004A - - - - - - - - - - - 24,198 - - - - - - - - 24,198 2808 - Wastewater P&I 2006C - - - - - - - - - - 2,902 - - - - - - - - 2,902 2810 - Wastewater P&I 2008A - - - - - - - - - - 1,632 - - - - - - - - 1,632 2812 - Wastewater P&I 2010B - - - - - - - - - - 3,361 - - - - - - - - 3,361 2816 - Wastewater P&I 2011B - - - - - - - - - - 3,858 - - - - - - - - 3,858 2817 - Wastewater P&I 2012A - - - - - - - - - - - 15,389 - - - - - - - - 15,389 2818 - Wastewater P&I 2012B - - - - - - - - - - - 9,347 - - - - - - - - 9,347 2819 - Wastewater Principal and Interest Fund 2013B - - - - - - - - - - - 9,980 - - - - - - - - 9,980 2820 - Wastewater Principal and Interest Fund 2013A-1 - - - - - - - - - - - 3,398 - - - - - - - - 3,398 Proposed P&I Bond 1 - - - - - - - - - - 33,160 - - - - - - - - 33,160 3306 - Wastewater Revenue (186,665) (24,198) (2,902) (1,632) (3,361) (3,858) (15,389) (9,347) (9,980) (3,398) (33,160) - - (3,650) (6,000) (250) - - - (4,000) (307,790) 3307 - Stormwater Revenue - - - - - - - - - - - - - - - (250) (1,083) - - (1,333) 4104 - Water Backup - - - - - - - - - - - 3,650 - - - - - - - 3,650 4105 - General Insurance - - - - - - - - - - - 6,000 - - - - - - - 6,000 4122 - Wastewater Emergency - - - - - - - - - - - 250 - - - - - - - 250 4123 - Stormwater Emergency - - - - - - - - - - - - 250 - - - - - - 250 5110 - District Wide Stormwater 5,092 - - - - - - - - - - - 1,083 - - - - - - 6,175 5130 - Stormwater O&M 10,331 - - - - - - - - - - - - - - - - - - 10,331 6660 - Sanitary Replacement - - - - - - - - - - - 4,000 - - - - - - - 4,000 Net Transfer In or (Out) (171,241) (24,198) (2,902) (1,632) (3,361) (3,858) (15,389) (9,347) (9,980) (3,398) (33,160) 307,790 1,333 (3,650) (6,000) (250) (250) (6,175) (10,331) (4,000) - 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.  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  GENERAL FUND A fund established by administrative action to finance the ordinary operations of the District. The General Fund may be used for any legally authorized purpose of the District. It is used to account for all revenues and activities not provided for in any other fund. It may receive any and all revenues not specifically designated for other funds. All wastewater and stormwater user charges receivable, less allowances for uncollectible accounts, are recorded to the General Fund. The District maintains a minimum fund balance of 60 days or 16.4% of the next year’s annual operating expenditures for working capital. METROPOLITAN ST. LOUIS SEWER DISTRICTCHANGES IN FUND BALANCEGENERAL FUND - FUND 1101Actual Actual Budget Forecast Budget Projected ProjectedFY2013 FY2014 FY2015 FY2015 FY2016 FY2017 FY2018FUND BALANCE B.O.P.20,447,430$ 30,478,523$ 20,226,240$ 25,362,180$ 26,981,822$ 51,725,662$ 53,592,769$ Revenues: Revenue Bonds -$ (24,304)$ -$ - -$ -$ -$ SW Interfund Revenue13,410,992 13,881,178 16,192,860 15,794,162 17,087,916 17,429,724 17,778,288 Wastewater User Charges758,996 10,417,202 (1,348,000) (874,871) (1,932,004) (1,843,004) (1,793,000) Taxes16,353,312 18,280,029 15,255,044 14,961,273 15,633,407 15,423,800 15,423,800 Interest on Investments(5,981) 85,283 104,568 68,210 140,736 246,828 205,020 Connection and Other Fees1,558,812 5,547,918 3,430,000 4,846,013 1,840,000 1,840,000 1,840,000 Proceeds from Sale of Property269,073 345,039 100,000 193,615 100,000 100,000 100,000 Rental Income293,034 302,425 152,500 64,687 45,500 45,500 45,500 Miscellaneous2,399,304 1,628,429 2,326,000 1,637,354 1,085,000 1,085,000 1,085,000Total Revenues35,037,542$ 50,463,198$ 36,212,972$ 36,690,442$ 34,000,555$ 34,327,848$ 34,684,608$ Expenditures: Personnel Services91,490,802$ 93,350,768$ 98,716,704$ 96,370,262$ 102,984,236$ 105,359,268$ 107,923,562$ Supplies11,811,716 14,276,744 18,101,305 18,350,404 17,562,035 17,780,626 18,106,104 Utilities14,533,558 14,986,387 16,191,992 16,530,696 17,104,020 17,995,550 18,938,964 Contractual Services30,291,916 38,939,644 45,998,021 40,738,916 41,791,705 40,606,344 41,426,453 Capital Outlay4,683,798 3,722,362 3,771,640 4,557,505 4,056,300 4,133,370 4,211,904 Construction and Engineering12,977,500 20,144,835 17,590,000 18,297,240 19,057,000 14,715,000 14,195,000 Principal Payments12,157 34,356 31,565 31,663 32,360 33,180 34,010 Interest Payments329 2,898 4,357 4,259 3,570 2,750 1,920 Other- - 2,000 1,000 - - - Total Expenditures165,801,777$ 185,457,995$ 200,407,585$ 194,881,945$ 202,591,225$ 200,626,087$ 204,837,916$ Net Operating Income (Loss)(130,764,235)$ (134,994,797)$ (164,194,613)$ (158,191,504)$ (168,590,670)$ (166,298,239)$ (170,153,308)$ O & M Allocation from Other Funds148,889,818 146,990,244 178,772,470 178,772,470 208,967,916 183,589,000 186,665,000 Interfund Transfers(8,094,490)$ (17,111,790)$ (15,255,044)$ (18,961,325)$ (15,633,406)$ (15,423,654)$ (15,423,502)$ Increase (Decrease) in Fund Bal.10,031,093$ (5,116,343)$ (677,187)$ 1,619,642$ 24,743,840$ 1,867,107$ 1,088,190$ Percentage of Change 49% -17% -3% 6% 92% 4% 2%FUND BALANCE E.O.P.30,478,523$ 25,362,180$ 19,549,053$ 26,981,822$ 51,725,662$ 53,592,769$ 54,680,959$ ActualActual Budget ForecastBudgetProjected ProjectedFY 2013 FY 2014 FY 2015 FY 2015FY 2016FY 2017 FY 201851010 Salaries & Wages $ 56,512,239 $ 58,297,724 $ 61,823,891 $ 59,188,085$ 64,392,149$ 65,482,278 $ 66,788,60451020 Overtime 2,871,255 2,897,723 2,499,018 2,936,1022,565,9282,568,428 2,568,42851025 Labor Cost Allocation 0 (107,484) 0 (99,501)00051030 Compensatory Pay Accrual (6,423) 31,196 10,000 (9,345)11,00011,000 11,00051040 Sick Leave Accrual 863,508 864,612 860,000 873,231885,000885,000 885,00051050 Vacation Accrual 821,183 760,238 850,000 435,422875,000875,000 875,00051060 Worker's Compensation Pay 22,863 36,555 0 57,46100051070 Board Member Fees 2,175 2,075 2,700 3,0252,7002,700 2,70051080 Floating Holiday Accrual 664 17,925 0 273,06600051090 Civil Service Commision Fees 230 0 5,000 2,7005,0005,000 5,00051100 Emp Service & Incentive Awards 59,055 48,492 49,520 40,43842,40046,061 47,85851120 Membership & Licensing Fees 325,827 233,927 284,551 243,528294,652304,401 316,27251130 Education Assistance Program 175,313 165,630 200,000 186,533172,000178,536 185,49951210 FICA Taxes 4,418,320 4,504,214 4,882,855 4,607,2705,058,2355,044,302 5,044,30251220 Group Insurance 8,834,700 7,929,264 9,623,272 8,904,59210,707,17511,689,367 12,587,23651230 Pension Contribution 12,114,993 12,535,595 12,489,999 12,434,38712,191,19712,138,007 12,138,00751234 EAP 28,747 26,679 15,226 14,94415,00015,000 15,00051240 Unemployment Insurance 23,782 43,478 25,000 29,93625,00025,950 26,96251250 Second Injury Insurance/Tax (0) 0 0 000051300 Other Post Employment Benefits 1,271,935 1,703,508 2,000,000 2,108,5852,250,0002,463,750 2,660,85051510 Temporary Help 3,150,437 3,359,415 3,095,671 4,139,8043,491,7993,624,487 3,765,842Subtotal 51000 Personnel Services$ 91,490,802 $ 93,350,768 $ 98,716,704 $ 96,370,262$ 102,984,236$ 105,359,268 $ 107,923,56252010 Fuels,Lubricants,Gases $ 1,578,248 $ 1,499,890 $ 1,682,474 $ 1,579,127$ 1,582,108$ 1,612,168 $ 1,642,80052020 Motor Vehicle Parts & Equip 341,901 347,743 357,650 398,166410,732418,536 426,48852030 Machinery & Equipment Parts 3,038,394 2,605,847 3,493,631 3,630,3763,306,4903,359,313 3,421,33052040 Machinery & Equipment - Non-Ca (98,750) 63,402 495,860 532,607447,100444,386 452,82952050 Construction & Bldg Supplies 2,002,427 2,307,721 2,313,467 2,413,0052,525,8262,569,816 2,622,71952070 Hardware 106,830 109,010 114,122 119,286113,898116,062 118,26752080 Hose Supplies 233,159 285,754 260,044 248,261263,294268,297 273,39452090 Electrical Supplies 522,362 678,249 1,008,284 868,185991,8291,010,674 1,009,87752100 Instrument Supplies 565,323 471,657 1,658,724 1,495,565635,336627,407 644,708Metropolitan St. Louis Sewer DistrictFiscal 2016 General Fund Budget and Two Year ProjectionTotal DistrictExpense Object ActualActual Budget ForecastBudgetProjected ProjectedFY 2013 FY 2014 FY 2015 FY 2015FY 2016FY 2017 FY 2018Metropolitan St. Louis Sewer DistrictFiscal 2016 General Fund Budget and Two Year ProjectionTotal DistrictExpense Object52110 Chemical Supplies 1,440,120 2,591,110 3,960,192 4,301,9084,360,9604,443,819 4,528,25152120 Laboratory Supplies 125,438 111,272 136,175 135,014123,905126,259 128,65852130 Engineering & Drafting Supply 1,504 656 3,450 1,7253,2503,312 3,37552150 Plumbing Supplies 356,604 406,144 537,896 531,954586,796597,945 609,30652160 Paint Supplies 43,408 52,744 56,434 58,72465,96867,221 68,49952170 Safety Supplies 282,934 344,797 293,065 338,407351,536358,215 365,02152220 Janitorial Supplies 150,874 138,311 157,899 147,594158,987166,083 169,23952240 Hand Tools 242,090 295,365 259,641 303,538283,656284,277 289,67852280 Uniforms 252,415 248,512 309,839 274,688302,569305,454 311,25852300 Safety Footwear 130,245 126,231 139,400 80,316144,100145,207 147,96652310 Telephone/Communic Equip/Suppl 9,507 18,937 19,600 13,28618,37017,710 18,04752320 Office Supplies 133,672 157,735 147,964 152,968139,232143,915 146,65052330 Computer Supplies 289,226 396,987 243,424 281,517290,190240,245 244,80952340 Computer Equipment - Non-Capit 161,926 184,141 175,108 138,065166,165161,099 164,16052360 Grounds Supplies 13,478 21,722 28,771 21,68627,04627,560 28,08452370 Photo & Video Supplies 5,579 10,204 6,066 11,6986,6266,752 6,88052380 Publications/Training Supplies 117,630 138,007 137,809 239,895158,730161,746 164,81952390 Administrative Supplies 31,808 56,137 69,882 50,89571,09572,446 73,82252400 Furniture & Office Equipment - 54,223 43,984 34,435 29,15126,24024,701 25,17052990 Inventory (I/D) (320,858) 42,719 0 8,55600052991 Inventory Obsolence 0 521,900 0 (55,760)000Subtotal 52000 Supplies$ 11,811,716 $ 14,276,889 $ 18,101,305 $ 18,350,404$ 17,562,035$ 17,780,626 $ 18,106,10453060 Electric Usage $ 11,287,771 $ 11,466,196 $ 12,530,828 $ 12,829,891$ 13,227,168$ 13,954,662 14,722,16853070 Natural Gas Usage 1,826,194 2,114,575 1,943,724 1,962,9702,073,2032,187,229 2,307,52753080 Water Usage 545,249 494,792 568,324 706,547668,844688,909 709,57653270 Telephone Usage 874,344 910,824 1,149,116 1,031,2871,134,8051,164,749 1,199,692Subtotal 53000 Usage$ 14,533,558 $ 14,986,387 $ 16,191,992 $ 16,530,696$ 17,104,020$ 17,995,550 $ 18,938,96454010 Postage $ 1,460,870 $ 1,553,456 $ 1,524,532 $ 1,579,117$ 2,103,180$ 2,143,140 $ 2,183,86054050 Office System Services 2,324,387 2,714,408 3,018,294 2,704,3813,379,9843,411,485 3,475,164 ActualActual Budget ForecastBudgetProjected ProjectedFY 2013 FY 2014 FY 2015 FY 2015FY 2016FY 2017 FY 2018Metropolitan St. Louis Sewer DistrictFiscal 2016 General Fund Budget and Two Year ProjectionTotal DistrictExpense Object54060 Printing Services 359,811 369,426 371,988 391,031586,001597,135 608,48154080 Advertising Services 306,963 316,675 437,408 392,253311,025306,744 312,57354100 Travel Expenses 278,001 309,279 404,499 384,810466,870476,191 485,23854120 Photo Services 8,114 100 5,500 3,7505,5005,604 5,71154130 Bond & Liability Insurance 2,440,002 2,423,326 2,934,275 432,73300054140 Training Programs/Seminar Fees 382,421 443,916 560,915 410,875462,225472,740 481,72254141 Required Training Programs 0 0 0 30,621169,000169,000 169,00054160 Data Imaging Services 63,974 116,723 86,781 74,42584,44286,046 87,68154180 Courier And Freight 78,506 116,001 99,642 141,595156,586141,627 144,31854190 Property & Other Space Rental 119,551 130,956 169,506 170,508152,564154,444 157,37854340 Other 90 0 0 000054350 Lockbox Services 819,407 905,101 983,268 1,129,1531,302,5541,327,303 1,352,52154360 Banking Services Total (347) 2,434 85,000 43,14585,00086,615 88,26154370 Board Of Election Commission 0 0 0 01,500,0000054390 Hospital & Medical Services 119,724 169,533 130,200 137,380175,000178,325 181,71354400 Judgments & Claims Settlements 555,690 258,508 725,000 174,137150,000152,850 155,75454410 Judgments & Claims Accrual (136,581) 880,660 0 62,30200054420 Court Costs & Lien Fees 189,900 165,247 327,050 25,134255,800260,660 265,61354440 Easement Acquisitions/Fees 11,073 14,227 30,000 22,99730,00030,570 31,15154450 Collection Services 4,548,743 4,795,509 5,558,328 5,364,0755,654,6185,762,056 5,871,53554470 Water Agency Data Services 492,240 492,240 492,240 492,240496,508505,942 515,55554520 Professional Service 6,539,523 10,082,513 13,491,840 11,961,2779,284,3019,202,735 9,447,01754530 Building Repairs & Services 104,926 1,154,529 2,063,255 1,946,7122,101,5372,029,377 2,067,93554540 Janitorial Services 984,006 984,142 1,069,888 1,022,0081,086,5341,107,178 1,128,21454550 Grounds Services 568,336 650,751 830,604 741,203925,638943,225 961,14754560 Motor Vehicle Services 188,119 259,414 176,750 327,511331,784338,088 344,51254570 Machinery & Equipment Services 1,568,449 2,987,172 2,516,909 2,721,6792,846,8522,930,942 2,956,06054580 Equipment Rental 609,579 333,069 309,150 261,082301,384307,110 312,94554590 Sewer Rep & Structure Cleaning 1,024,781 1,069,601 1,613,726 1,544,5451,541,1721,570,454 1,600,29354600 Electrical Repair Services 276,780 558,147 462,913 623,269802,776718,029 744,57154610 Instrument Repair Services 218,298 548,082 535,901 641,964370,582377,623 384,79854620 Plumbing Services 272,935 416,631 426,617 315,855453,724462,345 471,130 ActualActual Budget ForecastBudgetProjected ProjectedFY 2013 FY 2014 FY 2015 FY 2015FY 2016FY 2017 FY 2018Metropolitan St. Louis Sewer DistrictFiscal 2016 General Fund Budget and Two Year ProjectionTotal DistrictExpense Object54630 HVAC Services 221,715 314,401 244,252 342,460379,848397,065 404,41954640 Damage Repairs & Services 55,366 132,622 30,400 24,79931,40031,997 32,60554650 Waste Hauling 1,099,833 1,285,321 1,401,977 1,358,5731,363,9631,389,878 1,416,28654660 Ash Hauling 765,204 458,114 765,000 765,000255,000262,650 270,53054670 Other Governmental Fees 731,731 882,456 916,978 867,997967,0831,024,698 1,042,64754680 Laboratory Testing Services 390,026 360,283 493,630 426,752444,780453,231 461,84254690 Safety Services 43,792 47,430 93,305 65,163103,488105,454 107,45854700 Asbestos Removal Services 33,234 27,377 22,500 57,92225,00025,475 25,95954710 Community Outreach Programs 82,868 104,800 370,000 288,947405,500413,205 421,05554720 Tree Removal/Weed Spraying 75,143 91,777 218,000 267,536242,500247,108 251,803Subtotal 54000 Contractual Services$ 30,277,182 $ 38,926,356 $ 45,998,021 $ 40,738,916$ 41,791,705$ 40,606,344 $ 41,426,45355010 Land Purchases $ 501,118 $ 1,618 $ 0 $ 0$0$0$ 055030 Structural Improvements 1,506,632 203,793 177,000 180,128190,000193,610 197,28955040 Processing Equipment 545,094 785,338 517,000 360,325240,000244,560 249,20755050 Auxiliary Equipment 16,136 0 0 014,60014,877 15,16055060 Motor Vehicles 1,212,376 1,931,187 2,459,000 3,429,1892,365,0002,409,935 2,455,72455070 Machinery & Implements 283,168 186,654 400,800 330,485879,000895,701 912,71955080 Instruments & Apparatus 430,920 207,808 63,500 71,002310,500316,400 322,41155090 Furniture & Office Equipment 67,281 0 11,900 15,3509,7009,884 10,07255110 Computer Equipment 121,073 405,964 142,440 171,02547,50048,403 49,322Subtotal 55000 Capital Outlay$ 4,683,798 $ 3,722,362 $ 3,771,640 $ 4,557,505$ 4,056,300$ 4,133,370 $ 4,211,904$ 152,797,057 $ 165,262,763 $ 182,779,663 $ 176,547,783$ 183,498,295$ 185,875,157 $ 190,606,986Total General Fund Operating Expense $ Change % Change $ Change % Change FY15 FY15 from from FY16 from from BUDGET FORECAST 2015 Budget 2015 Budget BUDGET 2015 Budget 2015 Budget 51010 Salaries & Wages $61,823,891 $59,188,085 $(2,635,806)-4%$64,392,149 $2,568,258 4% 51020 Overtime 2,499,018 2,936,102 437,083 17%2,565,928 66,910 3% 51030 Compensatory Pay Accrual 10,000 -9,345 (19,345)-193%11,000 1,000 10% 51040 Sick Leave Accrual 860,000 873,231 13,231 2%885,000 25,000 3% 51050 Vacation Accrual 850,000 435,422 (414,578)-49%875,000 25,000 3% 51060 Worker's Compensation Pay 0 57,461 57,461 NM 0 0 0% 51070 Board Member Fees 2,700 3,025 325 12%2,700 0 0% 51080 Floating Holiday Accrual 0 273,066 273,066 NM 0 0 0% 51090 Civil Service Commision Fees 5,000 2,700 (2,300)-46%5,000 (0)0% 51100 Emp Service & Incentive Awards 49,520 40,438 (9,082)-18%42,400 (7,120)-14% 51110 Workers' Comp Settlements 0 0 0 NM 0 0 0% 51120 Membership & Licensing Fees 284,551 243,528 (41,024)-14%294,652 10,101 4% 51130 Education Assistance Program 200,000 186,533 (13,467)-7%172,000 (28,000)-14% 51210 FICA Taxes 4,882,855 4,607,270 (275,585)-6%5,058,235 175,380 4% 51220 Group Insurance 9,623,272 8,904,592 (718,680)-7%10,707,175 1,083,903 11% 51230 Pension Contribution 12,489,999 12,434,387 (55,612)0%12,191,197 (298,802)-2% 51234 EAP 15,226 14,944 (282)-2%15,000 (226)-1% 51240 Unemployment Insurance 25,000 29,936 4,936 20%25,000 0 0% 51250 Second Injury Insurance/Tax 0 0 0 NM 0 0 0% 51300 Other Post Employment Benefits 2,000,000 2,108,585 108,585 5%2,250,000 250,000 13% 51510 Temporary Help 3,095,671 4,139,804 1,044,133 34%3,491,799 396,128 13% Total Personnel Services $98,716,704 $96,469,763 $(2,246,941)-2%$102,984,236 $4,267,532 4% 52010 Fuels,Lubricants,Gases $1,682,474 $1,579,127 $(103,347)-6%$1,582,108 $(100,366)-6% 52020 Motor Vehicle Parts & Equip 357,650 398,166 40,516 11%410,732 53,082 15% 52030 Machinery & Equipment Parts 3,493,631 3,630,376 136,745 4%3,306,490 (187,141)-5% 52040 Machinery & Equipment - Non-Ca 495,860 532,607 36,747 7%447,100 (48,760)-10% 52050 Construction & Bldg Supplies 2,313,467 2,413,005 99,538 4%2,525,826 212,359 9% 52070 Hardware 114,122 119,286 5,163 5%113,898 (224)0% 52080 Hose Supplies 260,044 248,261 (11,783)-5%263,294 3,250 1% Expense Object Metropolitan St. Louis Sewer District Fiscal 2016 General Fund Operating Expense Budget and Variances $ Change % Change $ Change % Change FY15 FY15 from from FY16 from from BUDGET FORECAST 2015 Budget 2015 Budget BUDGET 2015 Budget 2015 BudgetExpense Object Metropolitan St. Louis Sewer District Fiscal 2016 General Fund Operating Expense Budget and Variances 52090 Electrical Supplies 1,008,284 868,185 (140,099)-14%991,829 (16,455)-2% 52100 Instrument Supplies 1,658,724 1,495,565 (163,159)-10%635,336 (1,023,388)-62% 52110 Chemical Supplies 3,960,192 4,301,908 341,716 9%4,360,960 400,768 10% 52120 Laboratory Supplies 136,175 135,014 (1,161)-1%123,905 (12,270)-9% 52130 Engineering & Drafting Supply 3,450 1,725 (1,725)-50%3,250 (200)-6% 52150 Plumbing Supplies 537,896 531,954 (5,942)-1%586,796 48,900 9% 52160 Paint Supplies 56,434 58,724 2,290 4%65,968 9,534 17% 52170 Safety Supplies 293,065 338,407 45,343 15%351,536 58,472 20% 52220 Janitorial Supplies 157,899 147,594 (10,305)-7%158,987 1,088 1% 52240 Hand Tools 259,641 303,538 43,897 17%283,656 24,015 9% 52280 Uniforms 309,839 274,688 (35,151)-11%302,569 (7,270)-2% 52300 Safety Footwear 139,400 80,316 (59,084)-42%144,100 4,700 3% 52310 Telephone/Communic Equip/Suppl 19,600 13,286 (6,314)-32%18,370 (1,230)-6% 52320 Office Supplies 147,964 152,968 5,004 3%139,232 (8,732)-6% 52330 Computer Supplies 243,424 281,517 38,093 16%290,190 46,766 19% 52340 Computer Equipment - Non-Capit 175,108 138,065 (37,043)-21%166,165 (8,943)-5% 52360 Grounds Supplies 28,771 21,686 (7,085)-25%27,046 (1,725)-6% 52370 Photo & Video Supplies 6,066 11,698 5,632 93%6,626 560 9% 52380 Publications/Training Supplies 137,809 239,895 102,086 74%158,730 20,921 15% 52390 Administrative Supplies 69,882 50,895 (18,987)-27%71,095 1,213 2% 52400 Furniture & Office Equipment -34,435 29,151 (5,284)-15%26,240 (8,195)-24% Total Supplies $18,101,305 $18,397,608 $296,302 2%$17,562,035 $(539,271)-3% 53060 Electric Usage $12,530,828 $12,829,891 $299,064 2%$13,227,168 $696,340 6% 53070 Natural Gas Usage 1,943,724 1,962,970 19,246 1%2,073,203 129,479 7% 53080 Water Usage 568,324 706,547 138,223 24%668,844 100,520 18% 53270 Telephone Usage 1,149,116 1,031,287 (117,829)-10%1,134,805 (14,312)-1% Total Usage $16,191,992 $16,530,696 $338,704 2%$17,104,020 $912,027 6% $ Change % Change $ Change % Change FY15 FY15 from from FY16 from from BUDGET FORECAST 2015 Budget 2015 Budget BUDGET 2015 Budget 2015 BudgetExpense Object Metropolitan St. Louis Sewer District Fiscal 2016 General Fund Operating Expense Budget and Variances 54010 Postage $1,524,532 1,579,117 54,585 4%$2,103,180 $578,648 38% 54050 Office System Services 3,018,294 2,704,381 (313,913)-10%3,379,984 361,691 12% 54060 Printing Services 371,988 391,031 19,043 5%586,001 214,013 58% 54080 Advertising Services 437,408 392,253 (45,154)-10%311,025 (126,383)-29% 54100 Travel Expenses 404,499 384,810 (19,688)-5%466,870 62,371 15% 54120 Photo Services 5,500 3,750 (1,750)-32%5,500 (0)0% 54130 Bond & Liability Insurance 2,934,275 432,733 (2,501,542)-85%0 (2,934,275)-100% 54140 Training Programs/Seminar Fees 560,915 410,875 (150,040)-27%462,225 (98,690)-18% 54141 Required Training Programs 0 30,621 30,621 NM 169,000 169,000 0% 54160 Data Imaging Services 86,781 74,425 (12,356)-14%84,442 (2,339)-3% 54180 Courier And Freight 99,642 141,595 41,953 42%156,586 56,944 57% 54190 Property & Other Space Rental 169,506 170,508 1,002 1%152,564 (16,942)-10% 54350 Lockbox Services 983,268 1,129,153 145,885 15%1,302,554 319,286 32% 54360 Banking Services Total 85,000 43,145 (41,855)-49%85,000 0 0% 54370 Board Of Election Commission 0 0 0 NM 1,500,000 1,500,000 0% 54390 Hospital & Medical Services 130,200 137,380 7,180 6%175,000 44,800 34% 54400 Judgments & Claims Settlements 725,000 174,137 (550,863)-76%150,000 (575,000)-79% 54410 Judgments & Claims Accrual 0 62,302 62,302 NM 0 0 0% 54420 Court Costs & Lien Fees 327,050 25,134 (301,916)-92%255,800 (71,250)-22% 54440 Easement Acquisitions/Fees 30,000 22,997 (7,003)-23%30,000 0 0% 54450 Collection Services 5,558,328 5,364,075 (194,253)-3%5,654,618 96,290 2% 54470 Water Agency Data Services 492,240 492,240 (0)0%496,508 4,268 1% 54520 Professional Service 13,491,840 11,961,277 (1,530,563)-11%9,284,301 (4,207,539)-31% 54530 Building Repairs & Services 2,063,255 1,946,712 (116,543)-6%2,101,537 38,282 2% 54540 Janitorial Services 1,069,888 1,022,008 (47,880)-4%1,086,534 16,645 2% 54550 Grounds Services 830,604 741,203 (89,401)-11%925,638 95,034 11% 54560 Motor Vehicle Services 176,750 327,511 150,761 85%331,784 155,034 88% 54570 Machinery & Equipment Services 2,516,909 2,721,679 204,770 8%2,846,852 329,943 13% 54580 Equipment Rental 309,150 261,082 (48,068)-16%301,384 (7,766)-3% 54590 Sewer Rep & Structure Cleaning 1,613,726 1,544,545 (69,181)-4%1,541,172 (72,554)-4% $ Change % Change $ Change % Change FY15 FY15 from from FY16 from from BUDGET FORECAST 2015 Budget 2015 Budget BUDGET 2015 Budget 2015 BudgetExpense Object Metropolitan St. Louis Sewer District Fiscal 2016 General Fund Operating Expense Budget and Variances 54600 Electrical Repair Services 462,913 623,269 160,356 35%802,776 339,863 73% 54610 Instrument Repair Services 535,901 641,964 106,063 20%370,582 (165,319)-31% 54620 Plumbing Services 426,617 315,855 (110,762)-26%453,724 27,107 6% 54630 HVAC Services 244,252 342,460 98,208 40%379,848 135,596 56% 54640 Damage Repairs & Services 30,400 24,799 (5,601)-18%31,400 1,000 3% 54650 Waste Hauling 1,401,977 1,358,573 (43,405)-3%1,363,963 (38,014)-3% 54660 Ash Hauling 765,000 765,000 0 0%255,000 (510,000)-67% 54670 Other Governmental Fees 916,978 867,997 (48,981)-5%967,083 50,105 5% 54680 Laboratory Testing Services 493,630 426,752 (66,878)-14%444,780 (48,850)-10% 54690 Safety Services 93,305 65,163 (28,142)-30%103,488 10,183 11% 54700 Asbestos Removal Services 22,500 57,922 35,422 157%25,000 2,500 11% 54710 Community Outreach Programs 370,000 288,947 (81,053)-22%405,500 35,500 10% 54720 Tree Removal/Weed Spraying 218,000 267,536 49,536 23%242,500 24,500 11% 54800 Worker Comp Accrual 0 0 0 NM 0 0 0% Total Contractual Services $45,998,021 $40,738,916 $(5,259,105)-11%$41,791,705 $(4,206,316)-9% 55010 Land Purchases $0 $0 $0 0%$0 $0 0% 55030 Structural Improvements 177,000 180,128 3,128 2%190,000 13,000 7% 55040 Processing Equipment 517,000 360,325 (156,675)-30%240,000 (277,000)-54% 55050 Auxiliary Equipment 0 0 0 NM 14,600 14,600 0% 55060 Motor Vehicles 2,459,000 3,429,189 970,189 39%2,365,000 (94,000)-4% 55070 Machinery & Implements 400,800 330,485 (70,315)-18%879,000 478,200 119% 55080 Instruments & Apparatus 63,500 71,002 7,502 12%310,500 247,000 389% 55090 Furniture & Office Equipment 11,900 15,350 3,450 29%9,700 (2,200)-18% 55110 Computer Equipment 142,440 171,025 28,585 20%47,500 (94,940)-67% Total Capital Outlay $3,771,640 $4,557,505 $785,865 21%$4,056,300 $284,660 8% $182,779,663 $176,694,488 $(6,085,175)-3%$183,498,295 $718,632 0%Total General Fund Operating Expense 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 ActualActual Budget ForecastBudgetProjected ProjectedFY 2013 FY 2014 FY 2015 FY 2015FY 2016FY 2017 FY 201851010 Salaries & Wages $ 0 $ 0 $ 0 $ 0$0$0$ 051070 Board Member Fees 2,175 2,075 2,700 3,0252,7002,700 2,70051120 Membership & Licensing Fees 0 0 300 150300311 324Subtotal 51000 Personnel Services$ 2,175 $ 2,075 $ 3,000 $ 3,175$ 3,000$ 3,011 $ 3,02452010 Fuels,Lubricants,Gases $ 0 $ 0 $ 0 $ 0$0$0$ 0Subtotal 52000 Supplies$0$0$0$0$0$0$ 053060 Electric Usage $ 0 $ 0 $ 0 $ 0$0$0 0Subtotal 53000 Usage$0$0$0$0$0$0$ 054010 Postage $ 0 $ 0 $ 0 $ 0$0$0$ 054100 Travel Expenses 0 0 3,100 1,5503,1003,159 3,219Subtotal 54000 Contractual Services$ 0 $ 0 $ 3,100 $ 1,550$ 3,100$ 3,159 $ 3,21955010 Land Purchases $ 0 $ 0 $ 0 $ 0$0$0$ 0Subtotal 55000 Capital Outlay$0$0$0$0$0$0$ 0$ 2,175 $ 2,075 $ 6,100 $ 4,725$ 6,100$ 6,170 $ 6,242Total General Fund Operating ExpenseMetropolitan St. Louis Sewer DistrictFiscal 2016 General Fund Budget and Two Year ProjectionBoard of Trustees Expense Object 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 ActualActual Budget ForecastBudgetProjected ProjectedFY 2013 FY 2014 FY 2015 FY 2015FY 2016FY 2017 FY 201851010 Salaries & Wages $ 0 $ 0 $ 0 $ 0$0$0$ 0Subtotal 51000 Personnel Services$0$0$0$0$0$0$ 052010 Fuels,Lubricants,Gases $ 0 $ 0 $ 0 $ 0$0$0$ 052100 Instrument Supplies (11) 0 0 4,50000052310 Telephone/Communic Equip/Suppl 0 0 400 000052320 Office Supplies 0 0 500 62600052330 Computer Supplies 0 0 0 274000Subtotal 52000 Supplies$ (11) $ 0 $ 900 $ 5,400$0$0$ 053060 Electric Usage $ 0 $ 0 $ 0 $ 0$0$0 053270 Telephone Usage 0 0 0 450000Subtotal 53000 Usage$ 0 $ 0 $ 0 $ 450$0$0$ 054010 Postage $ 0 $ 0 $ 0 $ 0$0$0$ 054080 Advertising Services 0 0 90,000 134,00010,0000054180 Courier And Freight 0 0 1,300 75000054190 Property & Other Space Rental 0 0 0 2,0001,0000054520 Professional Service (15,658) (10) 420,000 368,00064,0000054710 Community Outreach Programs 0 0 0 1,600000Subtotal 54000 Contractual Services$ (15,658) $ (10) $ 511,300 $ 506,350$ 75,000$0$ 055010 Land Purchases $ 0 $ 0 $ 0 $ 0$0$0$ 0Subtotal 55000 Capital Outlay$0$0$0$0$0$0$ 0$ (15,669) $ (10) $ 512,200 $ 512,200$ 75,000$0$ 0Total General Fund Operating ExpenseMetropolitan St. Louis Sewer DistrictFiscal 2016 General Fund Budget and Two Year ProjectionRate Commission Expense Object 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 ActualActual Budget ForecastBudgetProjected ProjectedFY 2013 FY 2014 FY 2015 FY 2015FY 2016FY 2017 FY 201851010 Salaries & Wages $ 0 $ 0 $ 0 $ 0$0$0$ 051090 Civil Service Commision Fees 230 0 5,000 2,7005,0005,000 5,000Subtotal 51000 Personnel Services$ 230 $ 0 $ 5,000 $ 2,700$ 5,000$ 5,000 $ 5,00052010 Fuels,Lubricants,Gases $ 0 $ 0 $ 0 $ 0$0$0$ 0Subtotal 52000 Supplies$0$0$0$0$0$0$ 053060 Electric Usage $ 0 $ 0 $ 0 $ 0$0$0 0Subtotal 53000 Usage$0$0$0$0$0$0$ 054010 Postage $ 0 $ 0 $ 0 $ 0$0$0$ 054080 Advertising Services 0 1,269 0 000054520 Professional Service 875 4,818 5,000 3,3755,0005,095 5,192Subtotal 54000 Contractual Services$ 875 $ 6,087 $ 5,000 $ 3,375$ 5,000$ 5,095 $ 5,19255010 Land Purchases $ 0 $ 0 $ 0 $ 0$0$0$ 0Subtotal 55000 Capital Outlay$0$0$0$0$0$0$ 0$ 1,105 $ 6,087 $ 10,000 $ 6,075$ 10,000$ 10,095 $ 10,192Total General Fund Operating ExpenseMetropolitan St. Louis Sewer DistrictFiscal 2016 General Fund Budget and Two Year ProjectionCivil Service Commission Expense Object 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 ActualActual Budget ForecastBudgetProjected ProjectedFY 2013 FY 2014 FY 2015 FY 2015FY 2016FY 2017 FY 201851010 Salaries & Wages $ 478,747 $ 450,867 $ 531,098 $ 426,515$ 539,451$ 549,373 $ 560,36051020 Overtime 44 150 0 000051120 Membership & Licensing Fees 1,574 1,714 2,795 1,9972,6952,797 2,90751210 FICA Taxes 34,656 33,125 37,875 31,48938,97238,907 38,90751220 Group Insurance 56,218 43,031 55,635 57,91573,85281,208 87,99151230 Pension Contribution 91,250 77,121 85,485 66,65469,13468,822 68,82251234 EAP 101 99 0 4700051510 Temporary Help 57,272 0 0 0000Subtotal 51000 Personnel Services$ 719,862 $ 606,107 $ 712,888 $ 584,617$ 724,105$ 741,108 $ 758,98752010 Fuels,Lubricants,Gases $ 0 $ 0 $ 0 $ 0$0$0$ 052090 Electrical Supplies (20) 30 0 3000052120 Laboratory Supplies 200 0 0 000052170 Safety Supplies 237 0 0 000052240 Hand Tools 0 28 0 000052320 Office Supplies 2,144 1,023 3,750 2,5273,8003,872 3,94652330 Computer Supplies 1,423 338 2,000 1,0712,0002,038 2,07752340 Computer Equipment - Non-Capit 3,338 0 1,000 5003,0003,057 3,11552380 Publications/Training Supplies 4,129 1,756 6,950 3,9357,4507,592 7,73652390 Administrative Supplies 730 943 2,100 1,0952,1002,140 2,18152400 Furniture & Office Equipment - 1,694 649 0 0000Subtotal 52000 Supplies$ 13,875 $ 4,766 $ 15,800 $ 9,159$ 18,350$ 18,699 $ 19,05453060 Electric Usage $ 0 $ 0 $ 0 $ 0$0$0 053270 Telephone Usage 0 0 456 228456470 484Subtotal 53000 Usage$ 0 $ 0 $ 456 $ 228$ 456$ 470 $ 48454010 Postage $ 97 $ (85) $ 260 $ 130$ 260$ 265 $ 27054050 Office System Services 32,518 31,292 33,000 32,10035,00035,665 36,34354060 Printing Services 0 0 500 250500510 51954080 Advertising Services 20,339 19,409 20,000 10,00020,00020,380 20,767Metropolitan St. Louis Sewer DistrictFiscal 2016 General Fund Budget and Two Year ProjectionSecretary Treasurer DepartmentExpense Object ActualActual Budget ForecastBudgetProjected ProjectedFY 2013 FY 2014 FY 2015 FY 2015FY 2016FY 2017 FY 2018Metropolitan St. Louis Sewer DistrictFiscal 2016 General Fund Budget and Two Year ProjectionSecretary Treasurer DepartmentExpense Object54100 Travel Expenses 4,134 5,719 8,718 4,8338,5008,662 8,82654140 Training Programs/Seminar Fees 4,189 603 8,800 5,2278,8008,967 9,13854160 Data Imaging Services (112) 0 0 000054180 Courier And Freight 4,153 3,872 3,900 3,9864,5004,586 4,67354190 Property & Other Space Rental 7,535 7,332 15,000 11,13315,00015,285 15,57554360 Banking Services Total (347) 2,434 85,000 43,14585,00086,615 88,26154370 Board Of Election Commission 0 0 0 01,500,0000054400 Judgments & Claims Settlements (61) 106 0 10500054520 Professional Service 559,439 723,066 731,000 703,652941,000958,879 977,09854530 Building Repairs & Services 809 2,010 1,500 1,1251,5001,529 1,55854570 Machinery & Equipment Services 1,727 480 0 000054600 Electrical Repair Services 0 503 0 000054670 Other Governmental Fees 0 0 7,500 3,7507,5007,643 7,788Subtotal 54000 Contractual Services$ 634,421 $ 796,741 $ 915,178 $ 819,437$ 2,627,560$ 1,148,984 $ 1,170,81455010 Land Purchases $ 0 $ 0 $ 0 $ 0$0$0$ 055090 Furniture & Office Equipment (174) 0 3,100 1,5504,1004,178 4,25755110 Computer Equipment 0 0 3,000 1,5003,5003,567 3,634Subtotal 55000 Capital Outlay$ (174) $ 0 $ 6,100 $ 3,050$ 7,600$ 7,744 $ 7,892$ 1,367,984 $ 1,407,614 $ 1,650,422 $ 1,416,490$ 3,378,071$ 1,917,004 $ 1,957,231Total General Fund Operating Expense 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 ActualActual Budget ForecastBudgetProjected ProjectedFY 2013 FY 2014 FY 2015 FY 2015FY 2016FY 2017 FY 201851010 Salaries & Wages $ 383,404 $ 410,683 $ 459,974 $ 420,636$ 513,953$ 519,558 $ 529,94951030 Compensatory Pay Accrual 262 0 0 000051100 Emp Service & Incentive Awards 11,263 0 0 000051120 Membership & Licensing Fees 110,978 40,774 95,952 59,64997,498101,208 105,15551210 FICA Taxes 28,308 27,137 29,307 26,63529,77829,520 29,52051220 Group Insurance 32,766 25,259 35,734 27,58536,52239,945 43,10251230 Pension Contribution 93,817 89,609 89,708 90,28989,63589,215 89,21551234 EAP 63 64 0 3300051510 Temporary Help 70,153 3,773 0 0000Subtotal 51000 Personnel Services$ 731,014 $ 597,298 $ 710,675 $ 624,827$ 767,385$ 779,447 $ 796,94252010 Fuels,Lubricants,Gases $ 0 $ 0 $ 0 $ 0$0$0$ 052150 Plumbing Supplies 1,470 300 0 000052170 Safety Supplies 0 2,824 0 000052240 Hand Tools 0 (16) 0 000052300 Safety Footwear 0 197 0 000052310 Telephone/Communic Equip/Suppl 0 29 0 63500052320 Office Supplies 1,011 3,362 4,500 3,0313,5003,567 3,63452330 Computer Supplies 28 1,093 500 9,0332,1051,019 1,03852340 Computer Equipment - Non-Capit 0 233 0 3,1181,7600052370 Photo & Video Supplies 498 710 250 125250255 26052380 Publications/Training Supplies 752 827 1,500 1,2841,5001,529 1,55852390 Administrative Supplies 12,506 28,347 35,750 22,93435,75036,429 37,12152400 Furniture & Office Equipment - 0 245 0 0000Subtotal 52000 Supplies$ 16,264 $ 38,149 $ 42,500 $ 40,160$ 44,865$ 42,798 $ 43,61153060 Electric Usage $ 0 $ 0 $ 0 $ 0$0$0 053270 Telephone Usage 439 2,191 2,280 2,0852,8002,369 2,440Subtotal 53000 Usage$ 439 $ 2,191 $ 2,280 $ 2,085$ 2,800$ 2,369 $ 2,44054010 Postage $ 0 $ 0 $ 0 $ 0$0$0$ 0Metropolitan St. Louis Sewer DistrictFiscal 2016 General Fund Budget and Two Year ProjectionExecutive Director DepartmentExpense Object ActualActual Budget ForecastBudgetProjected ProjectedFY 2013 FY 2014 FY 2015 FY 2015FY 2016FY 2017 FY 2018Metropolitan St. Louis Sewer DistrictFiscal 2016 General Fund Budget and Two Year ProjectionExecutive Director DepartmentExpense Object54050 Office System Services 0 0 650 325650662 67554060 Printing Services 702 5,924 20,000 17,0606,5006,624 6,74954080 Advertising Services 183,399 188,294 182,500 103,750115,000117,185 119,41254100 Travel Expenses 6,914 10,844 17,360 14,47122,08722,509 22,93654120 Photo Services 8,014 (500) 5,000 3,5005,0005,095 5,19254140 Training Programs/Seminar Fees 2,287 4,009 10,500 7,98511,50011,719 11,94154180 Courier And Freight 772 589 1,100 5701,1001,121 1,14254190 Property & Other Space Rental 814 1,216 2,500 1,6742,5002,547 2,59654520 Professional Service 263,960 58,375 130,150 142,641256,500205,329 209,23054530 Building Repairs & Services 1,170 0 0 2,75000054560 Motor Vehicle Services 0 1,080 0 000054570 Machinery & Equipment Services 0 1,118 0 000054580 Equipment Rental 0 1,715 0 000054710 Community Outreach Programs 48,900 94,170 160,000 174,000188,000191,572 195,212Subtotal 54000 Contractual Services$ 516,932 $ 366,834 $ 529,760 $ 468,726$ 608,837$ 564,362 $ 575,08555010 Land Purchases $ 0 $ 0 $ 0 $ 0$0$0$ 0Subtotal 55000 Capital Outlay$0$0$0$0$0$0$ 0$ 1,264,649 $ 1,004,472 $ 1,285,215 $ 1,135,798$ 1,423,887$ 1,388,976 $ 1,418,078Total General Fund Operating Expense 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 ActualActual Budget ForecastBudgetProjected ProjectedFY 2013 FY 2014 FY 2015 FY 2015FY 2016FY 2017 FY 201851010 Salaries & Wages $ 596,085 $ 620,954 $ 633,605 $ 596,559$ 758,441$ 767,856 $ 783,21451020 Overtime 17 0 0 000051030 Compensatory Pay Accrual 0 0 0 1,55800051120 Membership & Licensing Fees 50,723 5,128 6,955 7,0957,2756,472 6,72451210 FICA Taxes 42,390 43,995 42,684 42,45550,74250,381 50,38151220 Group Insurance 59,300 60,954 60,555 68,87887,79496,412 104,35851230 Pension Contribution 118,231 130,571 126,302 124,166117,550116,998 116,99851234 EAP 109 110 0 52000Subtotal 51000 Personnel Services$ 866,855 $ 861,712 $ 870,101 $ 840,764$ 1,021,802$ 1,038,118 $ 1,061,67452010 Fuels,Lubricants,Gases $ 0 $ 0 $ 0 $ 0$0$0$ 052090 Electrical Supplies 10 18 0 000052170 Safety Supplies 0 0 0 1800052220 Janitorial Supplies 12 0 0 000052310 Telephone/Communic Equip/Suppl 0 24 0 09900052320 Office Supplies 3,802 2,823 5,000 3,9503,2503,312 3,37552330 Computer Supplies 122 694 3,000 1,868500510 51952340 Computer Equipment - Non-Capit 0 351 0 01500052370 Photo & Video Supplies 0 85 100 50100102 10452380 Publications/Training Supplies 74,022 88,839 75,000 181,56489,00090,691 92,41452390 Administrative Supplies 822 1,352 1,000 8111,1001,121 1,14252400 Furniture & Office Equipment - 0 195 0 0000Subtotal 52000 Supplies$ 78,789 $ 94,382 $ 84,100 $ 188,261$ 95,090$ 95,735 $ 97,55453060 Electric Usage $ 0 $ 0 $ 0 $ 0$0$0 053270 Telephone Usage 560 480 500 490500515 530Subtotal 53000 Usage$ 560 $ 480 $ 500 $ 490$ 500$ 515 $ 53054010 Postage $ 22 $ 41 $ 0 $ 0$0$0$ 054050 Office System Services 185 264 2,500 1,250500510 51954060 Printing Services 0 2,420 1,500 7502,5002,548 2,596Metropolitan St. Louis Sewer DistrictFiscal 2016 General Fund Budget and Two Year ProjectionGeneral Counsel DepartmentExpense Object ActualActual Budget ForecastBudgetProjected ProjectedFY 2013 FY 2014 FY 2015 FY 2015FY 2016FY 2017 FY 2018Metropolitan St. Louis Sewer DistrictFiscal 2016 General Fund Budget and Two Year ProjectionGeneral Counsel DepartmentExpense Object54100 Travel Expenses 7,054 8,278 11,553 10,22911,04111,907 12,13354140 Training Programs/Seminar Fees 6,217 5,210 7,000 4,6258503,108 3,16754160 Data Imaging Services 154 0 0 000054180 Courier And Freight 498 347 600 503400408 41554190 Property & Other Space Rental 2,075 2,421 1,600 2,2702,5002,548 2,59654340 Other 90 0 0 000054400 Judgments & Claims Settlements 176,663 602,187 325,000 219,363150,000152,850 155,75454420 Court Costs & Lien Fees 2,672 3,602 22,750 12,7543,0003,057 3,11554520 Professional Service 813,077 1,200,064 1,200,000 1,264,4811,200,0001,441,885 1,469,28154590 Sewer Rep & Structure Cleaning 0 7,218 0 000054670 Other Governmental Fees 0 10,000 0 000054710 Community Outreach Programs 0 0 30,000 15,000000Subtotal 54000 Contractual Services$ 1,008,708 $ 1,842,052 $ 1,602,503 $ 1,531,226$ 1,370,791$ 1,618,819 $ 1,649,57755010 Land Purchases $ 0 $ 0 $ 0 $ 0$0$0$ 055110 Computer Equipment 0 0 1,000 500500510 519Subtotal 55000 Capital Outlay$ 0 $ 0 $ 1,000 $ 500$ 500$ 510 $ 519$ 1,954,912 $ 2,798,626 $ 2,558,204 $ 2,561,241$ 2,488,683$ 2,753,697 $ 2,809,854Total General Fund Operating Expense 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 ActualActual Budget ForecastBudgetProjected ProjectedFY 2013 FY 2014 FY 2015 FY 2015FY 2016FY 2017 FY 201851010 Salaries & Wages $ 1,677,072 $ 1,759,327 $ 1,871,819 $ 1,889,047$ 2,123,251$ 2,145,922 $ 2,188,84051020 Overtime 1,229 1,729 3,050 1,8281,9001,900 1,90051030 Compensatory Pay Accrual (20,680) 13,945 10,000 (15,968)11,00011,000 11,00051040 Sick Leave Accrual 863,508 864,612 860,000 873,231885,000885,000 885,00051050 Vacation Accrual 821,183 760,238 850,000 435,422875,000875,000 875,00051080 Floating Holiday Accrual 664 17,925 0 273,06600051100 Emp Service & Incentive Awards 47,792 48,488 49,520 40,26842,40044,011 45,72851120 Membership & Licensing Fees 12,700 19,430 15,860 15,51815,90516,509 17,15351130 Education Assistance Program 175,313 165,630 200,000 186,533172,000178,536 185,49951210 FICA Taxes 125,239 129,464 140,831 139,352158,122156,680 156,68051220 Group Insurance 931,473 785,460 1,146,371 984,1311,228,4631,257,175 1,283,64951230 Pension Contribution 328,134 346,296 374,078 338,793339,931338,323 338,32351234 EAP 14,812 12,480 15,226 7,84115,00015,000 15,00051240 Unemployment Insurance 23,782 43,478 25,000 29,93625,00025,950 26,96251300 Other Post Employment Benefits 1,271,935 1,703,508 2,000,000 2,108,5852,250,0002,463,750 2,660,85051510 Temporary Help 4,378 35,003 0 5,250000Subtotal 51000 Personnel Services$ 6,278,533 $ 6,707,013 $ 7,561,755 $ 7,312,833$ 8,142,972$ 8,414,756 $ 8,691,58552010 Fuels,Lubricants,Gases $ 0 $ 0 $ 0 $ 0$0$0$ 052030 Machinery & Equipment Parts 6 0 0 4200052040 Machinery & Equipment - Non-Ca 778 238 0 000052050 Construction & Bldg Supplies 0 374 0 000052070 Hardware 0 19 0 1300052090 Electrical Supplies 1,416 317 50 (119)00052100 Instrument Supplies 796 0 0 000052170 Safety Supplies 4,563 6,694 4,255 3,4984,8004,891 4,98452220 Janitorial Supplies 0 0 0 2500052240 Hand Tools 17 5 0 1000052280 Uniforms 0 1,373 2,080 1,084500510 51952300 Safety Footwear 1,228 1,967 2,200 7953,0003,057 3,11552310 Telephone/Communic Equip/Suppl 11 458 0 92400052320 Office Supplies 3,912 5,267 5,750 6,0715,9506,063 6,178Metropolitan St. Louis Sewer DistrictFiscal 2016 General Fund Budget and Two Year ProjectionHuman Resources DepartmentExpense Object ActualActual Budget ForecastBudgetProjected ProjectedFY 2013 FY 2014 FY 2015 FY 2015FY 2016FY 2017 FY 2018Metropolitan St. Louis Sewer DistrictFiscal 2016 General Fund Budget and Two Year ProjectionHuman Resources DepartmentExpense Object52330 Computer Supplies 1,432 2,838 2,800 2,8482,8002,853 2,90752340 Computer Equipment - Non-Capit 1,290 6,216 7,320 12,0362,3002,344 2,38852370 Photo & Video Supplies 1,897 2,280 1,500 2,4051,6001,630 1,66152380 Publications/Training Supplies 7,690 12,801 11,675 11,25917,07517,399 17,73052390 Administrative Supplies 4,010 1,734 4,300 2,5344,9004,993 5,08852400 Furniture & Office Equipment - 85 0 375 0000Subtotal 52000 Supplies$ 29,132 $ 42,582 $ 42,305 $ 43,424$ 42,925$ 43,741 $ 44,57253060 Electric Usage $ 0 $ 0 $ 0 $ 0$0$0 053270 Telephone Usage 5,045 5,747 9,482 8,46911,12011,454 11,797Subtotal 53000 Usage$ 5,045 $ 5,747 $ 9,482 $ 8,469$ 11,120$ 11,454 $ 11,79754010 Postage $ 0 $ 0 $ 0 $ 0$0$0$ 054050 Office System Services 234 1,998 43,680 2,21844,20045,040 45,89654060 Printing Services 1,804 2,326 5,600 3,6635,9006,012 6,12654080 Advertising Services 21,581 28,579 25,000 25,44035,00035,665 36,34354100 Travel Expenses 15,308 19,655 31,550 33,49540,28841,053 41,83354130 Bond & Liability Insurance 2,440,002 2,423,326 2,934,275 432,73300054140 Training Programs/Seminar Fees 218,977 216,664 314,675 174,937180,850184,286 187,78854141 Required Training Programs 0 0 0 30,621169,000169,000 169,00054160 Data Imaging Services 2,275 2,148 2,600 2,5052,6002,649 2,70054180 Courier And Freight 541 478 670 668670683 69654190 Property & Other Space Rental 4,839 3,282 3,650 3,4883,8503,923 3,99854390 Hospital & Medical Services 119,702 169,533 130,200 137,380175,000178,325 181,71354400 Judgments & Claims Settlements 379,088 (343,785) 400,000 (45,332)00054410 Judgments & Claims Accrual (136,581) 880,660 0 62,30200054520 Professional Service 877,669 1,306,370 814,300 290,368733,800645,842 658,11354530 Building Repairs & Services 324,512 350,493 360,500 306,797480,500377,540 384,71354560 Motor Vehicle Services 0 2,589 0 93600054630 HVAC Services 0 425 0 000054690 Safety Services 3,386 4,870 5,720 5,1146,0006,114 6,230 ActualActual Budget ForecastBudgetProjected ProjectedFY 2013 FY 2014 FY 2015 FY 2015FY 2016FY 2017 FY 2018Metropolitan St. Louis Sewer DistrictFiscal 2016 General Fund Budget and Two Year ProjectionHuman Resources DepartmentExpense Object54710 Community Outreach Programs 90 0 164,500 82,250203,000206,857 210,787Subtotal 54000 Contractual Services$ 4,273,427 $ 5,069,610 $ 5,236,920 $ 1,549,583$ 2,080,658$ 1,902,990 $ 1,935,93555010 Land Purchases $ 0 $ 0 $ 0 $ 0$0$0$ 0Subtotal 55000 Capital Outlay$0$0$0$0$0$0$ 0$ 10,586,137 $ 11,824,952 $ 12,850,462 $ 8,914,310$ 10,277,675$ 10,372,940 $ 10,683,889Total General Fund Operating Expense 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 ActualActual Budget ForecastBudgetProjected ProjectedFY 2013 FY 2014 FY 2015 FY 2015FY 2016FY 2017 FY 201851010 Salaries & Wages $ 3,004,053 $ 3,124,486 $ 3,521,642 $ 3,181,490$ 3,527,902$ 3,639,080 $ 3,712,21851020 Overtime 23,208 39,054 16,264 78,34728,59131,091 31,09151030 Compensatory Pay Accrual 1,223 5,470 0 000051100 Emp Service & Incentive Awards 0 0 0 17002,050 2,13051120 Membership & Licensing Fees 8,315 6,724 8,451 6,9389,71010,079 10,47251210 FICA Taxes 226,042 230,230 271,547 240,441265,533268,621 268,62151220 Group Insurance 451,737 390,080 511,691 440,481549,440613,353 664,47351230 Pension Contribution 628,430 655,931 672,810 651,100653,560654,262 654,26251234 EAP 912 942 0 47500051510 Temporary Help 76,142 368,777 57,600 473,472154,275160,137 166,383Subtotal 51000 Personnel Services$ 4,420,062 $ 4,821,694 $ 5,060,005 $ 5,072,913$ 5,189,012$ 5,378,674 $ 5,509,64952010 Fuels,Lubricants,Gases $ 0 $ 0 $ 0 $ 719$0$0$ 052020 Motor Vehicle Parts & Equip 0 0 0 02,0002,038 2,07752030 Machinery & Equipment Parts 423 0 0 000052040 Machinery & Equipment - Non-Ca 0 0 0 3500052050 Construction & Bldg Supplies 65 0 0 000052070 Hardware 1,185 1,537 900 46500052090 Electrical Supplies 8,061 3,001 3,600 5,0645,0005,095 5,19252100 Instrument Supplies 0 319 0 8100052110 Chemical Supplies 765 4,977 0 17700052150 Plumbing Supplies 0 1,389 0 02,7002,751 2,80452160 Paint Supplies 4 0 0 000052170 Safety Supplies 444 47 0 14200052220 Janitorial Supplies 27,699 25,706 32,000 22,63632,00036,684 37,38152240 Hand Tools 217 0 0 000052280 Uniforms 611 525 600 537600611 62352300 Safety Footwear 200 593 600 397600611 62352310 Telephone/Communic Equip/Suppl 37 778 0 68700052320 Office Supplies 33,192 39,151 36,500 34,22835,62238,337 39,06552330 Computer Supplies 1,385 8,764 950 1,9061,1711,193 1,21652340 Computer Equipment - Non-Capit 1,586 6,230 5,240 15,1852,3402,384 2,430Metropolitan St. Louis Sewer DistrictFiscal 2016 General Fund Budget and Two Year ProjectionFinance DepartmentExpense Object ActualActual Budget ForecastBudgetProjected ProjectedFY 2013 FY 2014 FY 2015 FY 2015FY 2016FY 2017 FY 2018Metropolitan St. Louis Sewer DistrictFiscal 2016 General Fund Budget and Two Year ProjectionFinance DepartmentExpense Object52360 Grounds Supplies 540 0 900 8001,2001,223 1,24652380 Publications/Training Supplies 3,562 2,496 626 2,453626638 65052390 Administrative Supplies 3,748 8,027 6,188 6,2905,9916,105 6,22152400 Furniture & Office Equipment - 26,077 1,931 0 2,24001,019 1,038Subtotal 52000 Supplies$ 109,801 $ 105,470 $ 88,104 $ 94,040$ 89,850$ 98,690 $ 100,56553060 Electric Usage $ 195,006 $ 268,519 $ 275,000 $ 257,006$ 276,000$ 291,180 307,19553080 Water Usage 5,586 4,162 4,800 6,8654,8004,944 5,09253270 Telephone Usage 4,709 5,440 1,200 3,6423,7203,832 3,947Subtotal 53000 Usage$ 205,301 $ 278,122 $ 281,000 $ 267,513$ 284,520$ 299,956 $ 316,23454010 Postage $ 1,460,645 $ 1,553,383 $ 1,523,872 $ 1,578,756$ 2,102,590$ 2,142,539 $ 2,183,24754050 Office System Services 1,370 953 260 1,6135,000265 27054060 Printing Services 330,967 344,731 319,568 347,409543,566553,894 564,41854080 Advertising Services 64,329 72,477 107,500 108,504118,000120,242 122,52754100 Travel Expenses 12,218 22,975 14,828 14,94226,51826,814 27,32354140 Training Programs/Seminar Fees 10,810 7,229 14,210 13,20916,81517,134 17,46054160 Data Imaging Services 21,697 16,797 28,181 23,00827,34227,861 28,39154180 Courier And Freight 8,290 5,414 8,930 7,6949,0557,393 7,53354190 Property & Other Space Rental 23,705 26,105 29,716 30,15529,94030,509 31,08954350 Lockbox Services 819,407 905,101 983,268 1,129,1531,302,5541,327,303 1,352,52154420 Court Costs & Lien Fees 184,598 159,235 300,000 9,055250,000254,750 259,59054450 Collection Services 4,548,743 4,795,509 5,558,328 5,364,0755,654,6185,762,056 5,871,53554470 Water Agency Data Services 492,240 492,240 492,240 492,240496,507505,941 515,55454520 Professional Service 3,644,092 5,590,036 6,836,946 7,093,4444,112,5103,906,755 3,980,98454530 Building Repairs & Services (184,441) 132,845 651,904 628,924100,000101,900 103,83654540 Janitorial Services 127,998 137,495 150,000 159,483156,000158,964 161,98454550 Grounds Services 28,448 41,087 36,000 30,85836,00036,684 37,38154560 Motor Vehicle Services 0 78 0 50600054570 Machinery & Equipment Services 12,314 (61,729) 3,000 3,3533,0003,057 3,11554600 Electrical Repair Services 9,405 16,698 0 21,133000 ActualActual Budget ForecastBudgetProjected ProjectedFY 2013 FY 2014 FY 2015 FY 2015FY 2016FY 2017 FY 2018Metropolitan St. Louis Sewer DistrictFiscal 2016 General Fund Budget and Two Year ProjectionFinance DepartmentExpense Object54620 Plumbing Services 17,763 9,158 8,000 10,59515,00015,285 15,57554630 HVAC Services 27,609 28,402 39,000 44,52148,00048,912 49,84154650 Waste Hauling 3,285 1,730 1,590 2,4843,0003,057 3,11554670 Other Governmental Fees 50 0 0 5000054680 Laboratory Testing Services 2,176 0 0 000054690 Safety Services 794 92 0 0000Subtotal 54000 Contractual Services$ 11,668,510 $ 14,298,041 $ 17,107,341 $ 17,115,163$ 15,056,015$ 15,051,315 $ 15,337,29055010 Land Purchases $ 0 $ 0 $ 0 $ 0$0$0$ 055030 Structural Improvements 375,805 0 0 000055050 Auxiliary Equipment 16,136 0 0 000055080 Instruments & Apparatus 0 68,764 0 000055090 Furniture & Office Equipment 0 0 1,000 0000Subtotal 55000 Capital Outlay$ 391,941 $ 68,764 $ 1,000 $ 0$0$0$ 0$ 16,795,615 $ 19,572,091 $ 22,537,450 $ 22,549,629$ 20,619,396$ 20,828,634 $ 21,263,738Total General Fund Operating Expense 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 ActualActual Budget ForecastBudgetProjected ProjectedFY 2013 FY 2014 FY 2015 FY 2015FY 2016FY 2017 FY 201851010 Salaries & Wages $ 3,100,531 $ 3,146,799 $ 3,502,022 $ 2,993,432$ 3,502,909$ 3,545,192 $ 3,616,09651020 Overtime 11,984 13,106 9,900 7,9819,9009,900 9,90051030 Compensatory Pay Accrual 5,885 10,135 0 2,83000051120 Membership & Licensing Fees 953 2,718 2,612 2,1592,4532,546 2,64651210 FICA Taxes 239,633 253,784 251,562 225,071263,492261,458 261,45851220 Group Insurance 332,141 296,283 365,342 319,151411,348451,932 489,35551230 Pension Contribution 637,423 669,558 650,021 637,248624,031621,115 621,11551234 EAP 625 615 0 28700051510 Temporary Help 2,923,196 2,897,852 2,990,071 3,573,6233,283,5243,408,298 3,541,222Subtotal 51000 Personnel Services$ 7,252,372 $ 7,290,848 $ 7,771,530 $ 7,761,783$ 8,097,656$ 8,300,442 $ 8,541,79252010 Fuels,Lubricants,Gases $ 0 $ 0 $ 0 $ 0$0$0$ 052090 Electrical Supplies 0 4,349 4,500 000052240 Hand Tools 10 0 0 000052300 Safety Footwear 0 310 0 000052310 Telephone/Communic Equip/Suppl 294 3,362 4,500 1194,5004,586 4,67352320 Office Supplies 8,981 9,883 7,800 7,6033,0003,057 3,11552330 Computer Supplies 82,488 270,530 90,820 140,925126,94078,402 79,89152340 Computer Equipment - Non-Capit 58,594 99,252 25,000 17,368107,325109,364 111,44252380 Publications/Training Supplies 19,987 24,454 27,074 24,43926,78027,289 27,80752390 Administrative Supplies 1,148 1,346 4,900 3,5834,9004,993 5,08852400 Furniture & Office Equipment - 878 0 0 330000Subtotal 52000 Supplies$ 172,382 $ 413,487 $ 164,594 $ 194,368$ 273,445$ 227,690 $ 232,01753060 Electric Usage $ 0 $ 0 $ 0 $ 0$0$0 053270 Telephone Usage 503,151 537,071 672,098 695,253762,189785,055 808,607Subtotal 53000 Usage$ 503,151 $ 537,071 $ 672,098 $ 695,253$ 762,189$ 785,055 $ 808,60754010 Postage $ 0 $ 0 $ 0 $ 0$0$0$ 054050 Office System Services 2,249,900 2,492,202 2,869,371 2,614,3623,150,3513,198,744 3,259,52154080 Advertising Services 3,610 4,222 3,658 3,6584,2754,356 4,439Metropolitan St. Louis Sewer DistrictFiscal 2016 General Fund Budget and Two Year ProjectionInformation Systems DepartmentExpense Object ActualActual Budget ForecastBudgetProjected ProjectedFY 2013 FY 2014 FY 2015 FY 2015FY 2016FY 2017 FY 2018Metropolitan St. Louis Sewer DistrictFiscal 2016 General Fund Budget and Two Year ProjectionInformation Systems DepartmentExpense Object54100 Travel Expenses 19,312 16,726 51,175 44,12646,60047,485 48,38854140 Training Programs/Seminar Fees 62,164 57,934 97,020 82,91892,40094,156 95,94554180 Courier And Freight (30) 0 0 13100054190 Property & Other Space Rental 8,297 7,331 8,040 8,2619,0249,195 9,37054520 Professional Service 18,130 522,924 1,506,052 1,391,727453,592462,210 470,99254530 Building Repairs & Services 3,395 9,990 0 3,41000054570 Machinery & Equipment Services 943 79 0 0000Subtotal 54000 Contractual Services$ 2,365,721 $ 3,111,408 $ 4,535,315 $ 4,148,592$ 3,756,242$ 3,816,147 $ 3,888,65455010 Land Purchases $ 0 $ 0 $ 0 $ 0$0$0$ 055080 Instruments & Apparatus 0 1,500 1,000 000055110 Computer Equipment 69,693 292,013 104,000 135,62535,00035,665 36,343Subtotal 55000 Capital Outlay$ 69,693 $ 293,513 $ 105,000 $ 135,625$ 35,000$ 35,665 $ 36,343$ 10,363,319 $ 11,646,327 $ 13,248,538 $ 12,935,621$ 12,924,533$ 13,165,000 $ 13,507,412Total General Fund Operating Expense 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 ActualActual Budget ForecastBudgetProjected ProjectedFY 2013 FY 2014 FY 2015 FY 2015FY 2016FY 2017 FY 201851010 Salaries & Wages $ 14,715,701 $ 14,774,131 $ 15,826,887 $ 14,951,332$ 16,265,288$ 16,475,940 $ 16,805,23951020 Overtime 111,887 191,776 115,540 156,767122,620122,620 122,62051025 Labor Cost Allocation 0 (106,971) 0 (99,501)00051030 Compensatory Pay Accrual 5,307 33 0 2,23400051100 Emp Service & Incentive Awards 0 (49) 0 000051120 Membership & Licensing Fees 12,162 9,861 10,763 7,55611,08411,505 11,95451210 FICA Taxes 1,111,122 1,106,532 1,216,243 1,132,6841,238,3331,229,899 1,229,89951220 Group Insurance 1,986,294 1,739,261 2,071,697 1,899,9342,276,4172,502,450 2,710,87651230 Pension Contribution 3,345,895 3,387,521 3,346,258 3,333,5203,284,9933,269,657 3,269,65751234 EAP 3,485 3,449 0 1,72300051510 Temporary Help 19,296 54,011 48,000 46,96054,00056,052 58,238Subtotal 51000 Personnel Services$ 21,311,148 $ 21,159,556 $ 22,635,388 $ 21,433,209$ 23,252,735$ 23,668,123 $ 24,208,48352010 Fuels,Lubricants,Gases $ 8,911 $ 6,662 $ 7,300 $ 7,294$ 8,100$ 8,254 $ 8,41152020 Motor Vehicle Parts & Equip 6 0 0 000052030 Machinery & Equipment Parts 5,914 5,915 8,800 6,9707,8007,948 8,09952040 Machinery & Equipment - Non-Ca 22,448 23,240 24,160 31,01318,90019,259 19,62552050 Construction & Bldg Supplies 6,437 34,479 27,100 49,85063,10064,299 65,52152070 Hardware 3,735 213 500 3,562500510 51952080 Hose Supplies 1,790 2,998 1,940 2,2392,6402,690 2,74152090 Electrical Supplies 2,711 1,634 3,900 3,4093,7003,770 3,84252100 Instrument Supplies 22,092 7,899 10,530 16,1628,9409,110 9,28352110 Chemical Supplies 78,561 82,469 100,000 88,238100,000101,900 103,83652120 Laboratory Supplies 116,704 103,730 128,375 125,262115,845118,046 120,28952130 Engineering & Drafting Supply 1,504 656 3,450 1,7253,2503,312 3,37552160 Paint Supplies 0 288 0 3500052170 Safety Supplies 10,766 11,491 11,256 10,48012,20612,438 12,67452220 Janitorial Supplies 4,635 2,797 4,050 4,7824,0504,127 4,20552240 Hand Tools 1,748 2,164 2,725 2,0381,2001,223 1,24652280 Uniforms 16,736 14,793 19,763 17,57018,37318,722 19,07852300 Safety Footwear 15,886 16,300 22,200 15,12720,70021,093 21,49452310 Telephone/Communic Equip/Suppl 2,690 196 2,200 372500510 519Metropolitan St. Louis Sewer DistrictFiscal 2016 General Fund Budget and Two Year ProjectionEngineering DepartmentExpense Object ActualActual Budget ForecastBudgetProjected ProjectedFY 2013 FY 2014 FY 2015 FY 2015FY 2016FY 2017 FY 2018Metropolitan St. Louis Sewer DistrictFiscal 2016 General Fund Budget and Two Year ProjectionEngineering DepartmentExpense Object52320 Office Supplies 36,988 39,689 44,000 38,20642,00042,798 43,61152330 Computer Supplies 18,715 22,199 47,380 30,07168,79070,097 71,42952340 Computer Equipment - Non-Capit 9,909 9,490 26,260 42,94314,83015,112 15,39952370 Photo & Video Supplies 356 527 1,040 7031,2001,223 1,24652380 Publications/Training Supplies 5,552 4,562 7,920 6,1318,9109,079 9,25252390 Administrative Supplies 2,672 6,186 3,320 4,9703,3703,434 3,49952400 Furniture & Office Equipment - 5,608 6,098 14,000 8,0147,5007,643 7,788Subtotal 52000 Supplies$ 403,075 $ 406,676 $ 522,169 $ 517,165$ 536,404$ 546,596 $ 556,98153060 Electric Usage $ 943 $ 983 $ 1,200 $ 1,099$ 100$ 106 11153070 Natural Gas Usage 1,081 1,271 1,200 824100106 11153270 Telephone Usage 38,609 38,125 55,314 41,38250,31751,827 53,381Subtotal 53000 Usage$ 40,632 $ 40,379 $ 57,714 $ 43,305$ 50,517$ 52,038 $ 53,60454010 Postage $ 0 $ 8 $ 0 $ 0$0$0$ 054050 Office System Services 16,574 138,905 65,060 40,943140,360126,602 127,86754060 Printing Services 19,006 11,072 14,610 13,53716,96017,282 17,61154080 Advertising Services 13,705 2,425 8,750 6,9038,7508,916 9,08654100 Travel Expenses 167,419 173,149 208,130 206,997239,623244,176 248,81554120 Photo Services 100 0 500 250500509 51954140 Training Programs/Seminar Fees 46,601 34,328 51,445 40,35250,24051,195 52,16754160 Data Imaging Services 39,959 97,778 56,000 48,91254,50055,536 56,59154180 Courier And Freight 2,088 19,954 3,730 42,64443,78028,512 29,05354190 Property & Other Space Rental 58,930 83,268 95,500 91,02574,50075,916 77,35854390 Hospital & Medical Services 22 0 0 000054420 Court Costs & Lien Fees 2,630 2,410 4,300 3,3252,8002,853 2,90754440 Easement Acquisitions/Fees 11,073 14,227 30,000 22,99730,00030,570 31,15154470 Water Agency Data Services 0 0 0 011154520 Professional Service 4,474 108,270 140,000 75,000137,400170,011 242,67154530 Building Repairs & Services 11,571 2,159 500 250500510 51954540 Janitorial Services 27,940 28,413 32,720 32,52537,25037,958 38,679 ActualActual Budget ForecastBudgetProjected ProjectedFY 2013 FY 2014 FY 2015 FY 2015FY 2016FY 2017 FY 2018Metropolitan St. Louis Sewer DistrictFiscal 2016 General Fund Budget and Two Year ProjectionEngineering DepartmentExpense Object54560 Motor Vehicle Services 0 5,439 0 12,5927,2007,337 7,47654570 Machinery & Equipment Services 539 1,080 0 4921,2001,223 1,24654580 Equipment Rental 6,155 2,632 4,500 6,9414,0004,076 4,15354610 Instrument Repair Services 66,994 66,876 51,400 64,20250,20051,154 52,12654630 HVAC Services 219 2,622 5,500 2,75037,20037,907 38,62754640 Damage Repairs & Services 0 0 7,000 4,5007,0007,133 7,26954650 Waste Hauling 10,507 16,062 16,500 13,90117,15017,476 17,80854670 Other Governmental Fees 4,579 7,084 5,950 3,3005,9506,063 6,17854680 Laboratory Testing Services 39,065 26,061 35,000 41,74235,00035,665 36,34354690 Safety Services 0 349 0 000054710 Community Outreach Programs 33,828 10,630 15,500 16,09714,50014,776 15,05654720 Tree Removal/Weed Spraying 1,650 0 4,000 2,0004,0004,076 4,153Subtotal 54000 Contractual Services$ 585,627 $ 855,200 $ 856,595 $ 794,176$ 1,020,564$ 1,037,430 $ 1,125,43155010 Land Purchases $ 0 $ 0 $ 0 $ 0$0$0$ 055080 Instruments & Apparatus 170,000 5,244 47,500 43,500151,000153,869 156,79355090 Furniture & Office Equipment 67,455 0 0 000055110 Computer Equipment (740) 94,354 0 0000Subtotal 55000 Capital Outlay$ 236,715 $ 99,598 $ 47,500 $ 43,500$ 151,000$ 153,869 $ 156,793$ 22,577,198 $ 22,561,409 $ 24,119,366 $ 22,831,354$ 25,011,220$ 25,458,055 $ 26,101,291Total General Fund Operating Expense 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 ActualActual Budget ForecastBudgetProjected ProjectedFY 2013 FY 2014 FY 2015 FY 2015FY 2016FY 2017 FY 201851010 Salaries & Wages $ 32,556,646 $ 34,010,477 $ 35,476,843 $ 34,729,073$ 37,160,955$ 37,839,356 $ 38,592,68851020 Overtime 2,722,886 2,651,910 2,354,264 2,691,1782,402,9172,402,917 2,402,91751025 Labor Cost Allocation 0 (513) 0 000051030 Compensatory Pay Accrual 1,580 1,612 0 000051060 Worker's Compensation Pay 22,863 36,555 0 57,46100051100 Emp Service & Incentive Awards 0 54 0 000051120 Membership & Licensing Fees 128,422 147,578 140,863 142,467147,732152,972 158,93851210 FICA Taxes 2,610,931 2,679,947 2,892,806 2,769,1443,013,2643,008,835 3,008,83551220 Group Insurance 4,984,771 4,588,938 5,376,248 5,106,5186,043,3396,646,892 7,203,43251230 Pension Contribution 6,871,813 7,178,988 7,145,337 7,192,6167,012,3636,979,615 6,979,61551234 EAP 8,640 8,921 0 4,48600051510 Temporary Help 0 0 0 40,500000Subtotal 51000 Personnel Services$ 49,908,551 $ 51,304,465 $ 53,386,362 $ 52,733,443$ 55,780,570$ 57,030,588 $ 58,346,42652010 Fuels,Lubricants,Gases $ 1,569,337 $ 1,493,229 $ 1,675,174 $ 1,571,114$ 1,574,008$ 1,603,915 $ 1,634,38952020 Motor Vehicle Parts & Equip 341,895 347,743 357,650 398,166408,732416,498 424,41152030 Machinery & Equipment Parts 3,032,051 2,599,932 3,484,831 3,623,3643,298,6903,351,365 3,413,23152040 Machinery & Equipment - Non-Ca (121,976) 39,924 471,700 501,560428,200425,127 433,20452050 Construction & Bldg Supplies 1,995,924 2,272,867 2,286,367 2,363,1552,462,7262,505,517 2,557,19952070 Hardware 101,910 107,241 112,722 115,246113,398115,553 117,74852080 Hose Supplies 231,369 282,756 258,104 246,022260,654265,606 270,65352090 Electrical Supplies 510,183 668,900 996,234 859,801983,1291,001,809 1,000,84352100 Instrument Supplies 542,446 463,438 1,648,194 1,474,822626,396618,297 635,42552110 Chemical Supplies 1,360,794 2,503,663 3,860,192 4,213,4934,260,9604,341,919 4,424,41552120 Laboratory Supplies 8,534 7,542 7,800 9,7538,0608,213 8,36952150 Plumbing Supplies 355,134 404,455 537,896 531,954584,096595,194 606,50352160 Paint Supplies 43,404 52,456 56,434 58,68965,96867,221 68,49952170 Safety Supplies 266,924 323,741 277,554 324,270334,530340,886 347,36352220 Janitorial Supplies 118,529 109,808 121,849 120,151122,937125,272 127,65352240 Hand Tools 240,099 293,184 256,916 301,490282,456283,054 288,43252280 Uniforms 235,068 231,821 287,395 255,498283,096285,611 291,03852300 Safety Footwear 112,931 106,864 114,400 63,997119,800120,446 122,734Metropolitan St. Louis Sewer DistrictFiscal 2016 General Fund Budget and Two Year ProjectionOperations DepartmentExpense Object ActualActual Budget ForecastBudgetProjected ProjectedFY 2013 FY 2014 FY 2015 FY 2015FY 2016FY 2017 FY 2018Metropolitan St. Louis Sewer DistrictFiscal 2016 General Fund Budget and Two Year ProjectionOperations DepartmentExpense Object52310 Telephone/Communic Equip/Suppl 6,474 14,090 12,500 10,54812,38012,615 12,85552320 Office Supplies 43,642 56,537 40,164 56,72642,11042,910 43,72552330 Computer Supplies 183,633 90,530 95,974 93,52285,88484,133 85,73152340 Computer Equipment - Non-Capit 87,209 62,368 110,288 46,91634,46028,838 29,38652360 Grounds Supplies 12,938 21,722 27,871 20,88625,84626,337 26,83752370 Photo & Video Supplies 2,828 6,602 3,176 8,4153,4763,542 3,60952380 Publications/Training Supplies 1,936 2,272 7,064 8,8307,3897,529 7,67252390 Administrative Supplies 6,172 8,204 12,324 8,67712,98413,231 13,48252400 Furniture & Office Equipment - 19,881 34,866 20,060 18,56818,74016,039 16,34452990 Inventory (I/D) (320,858) 42,719 0 8,55600052991 Inventory Obsolence 0 521,900 0 (55,760)000Subtotal 52000 Supplies$ 10,988,410 $ 13,171,376 $ 17,140,833 $ 17,258,427$ 16,461,105$ 16,706,677 $ 17,011,75153060 Electric Usage $ 11,091,821 $ 11,196,694 $ 12,254,628 $ 12,571,786$ 12,951,068$ 13,663,377 14,414,86253070 Natural Gas Usage 1,825,114 2,113,304 1,942,524 1,962,1472,073,1032,187,124 2,307,41653080 Water Usage 539,662 490,629 563,524 699,683664,044683,965 704,48453270 Telephone Usage 321,831 321,770 407,786 279,288303,702309,229 318,506Subtotal 53000 Usage$ 13,778,429 $ 14,122,398 $ 15,168,462 $ 15,512,904$ 15,991,917$ 16,843,695 $ 17,745,26854010 Postage $ 105 $ 110 $ 400 $ 231$ 330$ 336 $ 34354050 Office System Services 23,606 48,795 3,773 11,5703,9233,998 4,07354060 Printing Services 7,333 2,953 10,210 8,36210,07510,266 10,46154100 Travel Expenses 45,641 51,933 58,085 54,16869,11370,426 71,76454120 Photo Services 0 600 0 000054140 Training Programs/Seminar Fees 31,177 117,939 57,265 81,622100,770102,175 104,11654180 Courier And Freight 62,194 85,347 79,412 84,64997,08298,926 100,80654190 Property & Other Space Rental 13,356 0 13,500 20,50214,25014,521 14,79754520 Professional Service 373,466 568,599 1,708,392 628,5881,380,5001,406,730 1,433,45754530 Building Repairs & Services (52,089) 657,032 1,048,851 1,003,4561,519,0371,547,899 1,577,30954540 Janitorial Services 828,067 818,235 887,168 830,000893,284910,256 927,55154550 Grounds Services 539,888 609,664 794,604 710,345889,638906,541 923,766 ActualActual Budget ForecastBudgetProjected ProjectedFY 2013 FY 2014 FY 2015 FY 2015FY 2016FY 2017 FY 2018Metropolitan St. Louis Sewer DistrictFiscal 2016 General Fund Budget and Two Year ProjectionOperations DepartmentExpense Object54560 Motor Vehicle Services 188,119 250,228 176,750 313,477324,584330,751 337,03554570 Machinery & Equipment Services 1,552,927 3,046,144 2,513,909 2,717,8342,842,6522,926,662 2,951,69954580 Equipment Rental 603,423 328,723 304,650 254,141297,384303,034 308,79254590 Sewer Rep & Structure Cleaning 1,024,781 1,062,383 1,613,726 1,544,5451,541,1721,570,454 1,600,29354600 Electrical Repair Services 267,376 540,946 462,913 602,137802,776718,029 744,57154610 Instrument Repair Services 151,304 481,206 484,501 577,762320,382326,469 332,67254620 Plumbing Services 255,171 407,473 418,617 305,261438,724447,060 455,55454630 HVAC Services 193,887 282,952 199,752 295,188294,648310,246 315,95154640 Damage Repairs & Services 55,366 132,622 23,400 20,29924,40024,864 25,33654650 Waste Hauling 1,086,041 1,267,529 1,383,887 1,342,1871,343,8131,369,346 1,395,36354660 Ash Hauling 765,204 458,114 765,000 765,000255,000262,650 270,53054670 Other Governmental Fees 727,102 865,372 903,528 860,897953,6331,010,992 1,028,68154680 Laboratory Testing Services 348,785 334,222 458,630 385,010409,780417,566 425,50054690 Safety Services 39,612 42,119 87,585 60,04997,48899,340 101,22854700 Asbestos Removal Services 33,234 27,377 22,500 57,92225,00025,475 25,95954710 Community Outreach Programs 50 0 0 000054720 Tree Removal/Weed Spraying 73,493 91,777 214,000 265,536238,500243,032 247,649Subtotal 54000 Contractual Services$ 9,238,619 $ 12,580,393 $ 14,695,009 $ 13,800,738$ 15,187,938$ 15,458,044 $ 15,735,25655010 Land Purchases $ 501,118 $ 1,618 $ 0 $ 0$0$0$ 055030 Structural Improvements 1,130,827 203,793 177,000 180,128190,000193,610 197,28955040 Processing Equipment 545,094 785,338 517,000 360,325240,000244,560 249,20755050 Auxiliary Equipment 0 0 0 014,60014,877 15,16055060 Motor Vehicles 1,212,376 1,931,187 2,459,000 3,429,1892,365,0002,409,935 2,455,72455070 Machinery & Implements 283,168 186,654 400,800 330,485879,000895,701 912,71955080 Instruments & Apparatus 260,920 132,300 15,000 27,502159,500162,531 165,61955090 Furniture & Office Equipment 0 0 7,800 13,8005,6005,706 5,81555110 Computer Equipment 52,120 19,597 34,440 33,4008,5008,662 8,826Subtotal 55000 Capital Outlay$ 3,985,623 $ 3,260,487 $ 3,611,040 $ 4,374,830$ 3,862,200$ 3,935,582 $ 4,010,358$ 87,899,632 $ 94,439,120 $ 104,001,707 $ 103,680,341$ 107,283,730$ 109,974,586 $ 112,849,058Total General Fund Operating Expense REVENUE FUNDS These funds were established to account for proceeds from the wastewater and stormwater user charges of the District. These revenues provide for the operation, maintenance and improvement of the District’s sewer infrastructure. METROPOLITAN ST. LOUIS SEWER DISTRICTCHANGES IN FUND BALANCEREVENUE FUNDSCONSOLIDATEDActual Actual Budget Forecast Budget Projected ProjectedFY2013 FY2014 FY2015 FY2015 FY2016 FY2017 FY2018FUND BALANCE B.O.P.-$ -$ -$ -$ -$ -$ -$ Revenues: Wastewater User Charges233,882,797$ 245,555,629$ 279,327,262$ 279,048,347$ 313,049,235$ 308,986,657$ 307,789,976$ Stormwater User Charges1,338,273 1,370,514 1,194,996 1,366,506 1,395,276 1,332,680 1,332,680 Total Revenues235,221,070$ 246,926,143$ 280,522,258$ 280,414,853$ 314,444,511$ 310,319,337$ 309,122,656$ O & M Allocation to General Fund(148,889,818) (146,990,244) (178,772,470) (178,772,470) (208,967,916) (183,589,000) (186,665,000)Interfund Transfers(86,331,252)$ (99,935,899)$ (101,749,788)$ (101,642,383)$ (105,476,595)$ (126,730,337)$ (122,457,656)$ Increase (Decrease) in Fund Bal.-$ -$ -$ -$ -$ -$ -$ FUND BALANCE E.O.P.-$ -$ -$ -$ -$ -$ -$ METROPOLITAN ST. LOUIS SEWER DISTRICT Projected User Charge Revenue FY16 BUDGET COMPOSITE Projected Revenue Percent of Total WASTEWATER USER CHARGE Metered Single Family $138,546,577 Unmetered Single Family 34,586,647 Metered Multi-Family 31,308,645 Unmetered Multi-Family 19,398,324 Non-residential 82,963,860 Extra Strength Surcharges 6,910,690 Less: Customer Assistance Credits (665,508) Subtotal WASTEWATER USER CHARGE $313,049,235 99.6% STORMWATER USER CHARGE Unmetered Single Family $1,029,912 Unmetered Single Family 292,680 Unmetered Single Family 69,552 Unmetered Single Family 3,132 Subtotal STORMWATER USER CHARGE $1,395,276 0.4% USER CHARGE REVENUE $314,444,511 100.0% Bad Debt Provision ($4,865,004) Adjustments, Late Charges & Other 2,933,000 ($1,932,004) USER CHARGE REVENUE $312,512,507 METROPOLITAN ST. LOUIS SEWER DISTRICTCHANGES IN FUND BALANCEREVENUE FUNDSWASTEWATER REVENUE FUND - FUND 3306Actual Actual Budget Forecast Budget Projected ProjectedFY2013 FY2014 FY2015 FY2015 FY2016 FY2017 FY2018FUND BALANCE B.O.P.-$ -$ -$ -$ -$ -$ -$ Revenues: Wastewater User Charges233,882,797$ 245,555,629$ 279,327,262$ 279,048,347$ 313,049,235$ 308,986,657$ 307,789,976$ Total Revenues233,882,797$ 245,555,629$ 279,327,262$ 279,048,347$ 313,049,235$ 308,986,657$ 307,789,976$ Net Operating Income (Loss)233,882,797$ 245,555,629$ 279,327,262$ 279,048,347$ 313,049,235$ 308,986,657$ 307,789,976$ O & M Allocation to General Fund(148,889,818) (146,990,244) (178,772,470) (178,772,470) (208,967,916) (183,589,000) (186,665,000) Interfund Transfers(84,992,979)$ (98,565,385)$ (100,554,792)$ (100,275,877)$ (104,081,319)$ (125,397,657)$ (121,124,976)$ Increase (Decrease) in Fund Bal.-$ -$ -$ -$ -$ -$ -$ Percentage of Change 0% 0% 0% 0% 0% 0% 0%FUND BALANCE E.O.P.-$ -$ -$ -$ -$ -$ -$ METROPOLITAN ST. LOUIS SEWER DISTRICTProjected User Charge RevenueWASTEWATER REVENUE FUND (3306)FY16 BUDGETNumber of Accounts Billed (Annualized)ProjectedAnnual Volume Base Charge $/serviceCompliance Charge $/serviceVolume Charge $/unit Projected Revenue Percent of TotalRESIDENTIAL Metered Single Family 3,610,623 22,633,242 CCFs 18.25 3.21 $138,546,577 Customer Assistance Program Credits - Metered 23,012 130,437 CCFs 9.13 1.61 (419,336) Unmetered Single Family 687,934 18.25 12,554,796 Rooms Single Family 3,970,9492.09 8,299,283 Water Closets Single Family 994,4727.83 7,786,716 Baths Single Family775,5096.53 5,064,074 Separate Showers Single Family 135,0356.53 881,779 Customer Assistance Program Credits - Unmetered 14,532 132,245(246,172) Metered MultiFamily 242,733 8,373,448 CCFs 18.25 3.21 31,308,645 Unmetered Multifamily 243,376 18.25 4,441,612 Rooms Multifamily 2,641,5072.09 5,520,750 Water Closets Multifamily 666,4587.83 5,218,366 Baths Multifamily618,6586.53 4,039,837 Separate Showers Multifamily 27,2226.53 177,760Subtotal: RESIDENTIAL$223,174,68571.3%NON-RESIDENTIAL Compliance 1 and Base 277,353 18.25 2.15 5,658,001 Compliance 2 and Base 2,569 18.25 44.50 161,205 Compliance 3 and Base 6,878 18.25 94.80 777,558 Compliance 4 and Base 2,086 18.25 139.00 328,024 Compliance 5 and Base 1,247 18.25 183.15 251,146 Total Non-residential Tier Charges 290,133$7,175,933 Volume23,609,946 CCFs 3.21 75,787,927 Extra Strength Surcharges Suspended Solids over 300 ppm 7,040 Tons 251.88 1,773,235 BOD's over 300 ppm7,026 Tons 632.38 4,443,102 COD's over 600 ppm2,196 Tons 316.19 694,353Subtotal: NON-RESIDENTIAL$89,874,55028.7%TOTAL WASTEWATER USER CHARGE REVENUE$313,049,235100.0% METROPOLITAN ST. LOUIS SEWER DISTRICTCHANGES IN FUND BALANCEREVENUE FUNDSSTORMWATER REVENUE FUND - FUND 3307 Actual Actual Budget Forecast Budget Projected ProjectedFY2013 FY2014 FY2015 FY2015 FY2016 FY2017 FY2018FUND BALANCE B.O.P.-$ -$ -$ -$ -$ -$ -$ Revenues: Stormwater User Charges1,338,273$ 1,370,514$ 1,194,996$ 1,366,506$ 1,395,276$ 1,332,680$ 1,332,680$ Total Revenues1,338,273$ 1,370,514$ 1,194,996$ 1,366,506$ 1,395,276$ 1,332,680$ 1,332,680$ Net Operating Income (Loss)1,338,273$ 1,370,514$ 1,194,996$ 1,366,506$ 1,395,276$ 1,332,680$ 1,332,680$ Interfund Transfers(1,338,273)$ (1,370,514)$ (1,194,996)$ (1,366,506)$ (1,395,276)$ (1,332,680)$ (1,332,680)$ Increase (Decrease) in Fund Bal.-$ -$ -$ -$ -$ -$ -$ Percentage of Change 0% 0% 0% 0% 0% 0% 0%FUND BALANCE E.O.P.-$ -$ -$ -$ -$ -$ -$ METROPOLITAN ST. LOUIS SEWER DISTRICT Projected User Charge Revenue STORMWATER REVENUE FUND (3307) FY16 BUDGET Accounts/Units (Annualized) Charge $/service Projected Revenue Percent of Total RESIDENTIAL Single Family Accounts 4,291,300 0.24 $1,029,912 Single Family CAP Accounts 26,100 0.12 3,132 Multi Family Units 1,626,000 0.18 292,680 Subtotal: RESIDENTIAL $1,325,724 95.0% NON-RESIDENTIAL Non Residential Accounts 289,800 0.24 69,552 Subtotal: NON-RESIDENTIAL $69,552 5.0% TOTAL STORMWATER USER CHARGE REVENUE $1,395,276 100.0% Fiscal Year 2016 BUDGET OMCI FUNDS These funds were established to account for proceeds from tax levies in the various subdistricts and grants in aid of construction. Expenditures are primarily for stormwater sewer improvements and stormwater maintenance and operation. Taxes collected in the various subdistricts must be spent within the subdistrict. The levied tax rates range from $.05 to $.10 per $100 of assessed property valuation. In order to finance large stormwater and infrastructure projects, taxes are held in fund balance until there is sufficient tax revenue accumulated to cover the costs of these projects. OPERATION, MAINTENANCE and CONSTRUCTION IMPROVEMENT FUNDS METROPOLITAN ST. LOUIS SEWER DISTRICTCHANGES IN FUND BALANCEOPERATION, MAINTENANCE AND CONSTRUCTION IMPROVEMENT FUNDSCONSOLIDATEDActual Actual Budget Forecast Budget Projected ProjectedFY2013 FY2014 FY2015 FY2015 FY2016 FY2017 FY2018FUND BALANCE B.O.P.52,972,014$ 56,584,478$ 60,878,566$ 69,066,834$ 73,388,359$ 63,164,278$ 56,312,463$ Revenues: Taxes9,662,826$ 9,170,287$ 8,777,799$ 8,617,284$ 8,929,644$ 8,857,000$ 8,857,000$ Interest on Investments118,395 322,811 302,232 137,199 299,004 322,824 335,160 Connection and Other Fees19,998 - - - - - - Miscellaneous8,539 6,516 - (196,982) 5 5 60 Total Revenues9,809,758$ 9,499,614$ 9,080,031$ 8,557,501$ 9,228,653$ 9,179,829$ 9,192,220$ Expenditures: Stormwater O&M Expense13,410,992$ 13,881,178$ 16,192,860$ 15,794,154$ 17,087,916$ 17,429,724$ 17,778,288$ Construction and Engineering6,619,560 4,787,293 7,268,000 4,813,372 19,143,500 15,108,200 9,427,000Total Expenditures20,030,552$ 18,668,471$ 23,460,860$ 20,607,526$ 36,231,416$ 32,537,924$ 27,205,288$ Net Operating Income (Loss)(10,220,794)$ (9,168,857)$ (14,380,829)$ (12,050,025)$ (27,002,763)$ (23,358,095)$ (18,013,068)$ Interfund Transfers13,833,256$ 21,651,213$ 16,200,040$ 16,371,550$ 16,778,682$ 16,506,280$ 16,506,280$ Increase (Decrease) in Fund Bal.3,612,462$ 12,482,356$ 1,819,211$ 4,321,525$ (10,224,081)$ (6,851,815)$ (1,506,788)$ Percentage of Change 7% 22% 3% 6% -14% -11% -3%FUND BALANCE E.O.P.56,584,476$ 69,066,834$ 62,697,777$ 73,388,359$ 63,164,278$ 56,312,463$ 54,805,675$ METROPOLITAN ST. LOUIS SEWER DISTRICTCHANGES IN FUND BALANCEOPERATION, MAINTENANCE AND CONSTRUCTION IMPROVEMENT FUNDSDISTRICTWIDE STORMWATER - FUND 5110Actual Actual Budget Forecast Budget Projected ProjectedFY2013 FY2014 FY2015 FY2015 FY2016 FY2017 FY2018FUND BALANCE B.O.P.5,815,404$ 6,290,972$ 4,788,565$ 8,388,316$ 8,044,142$ 7,169,736$ 6,048,739$ Revenues: Interest on Investments20,638$ 40,917$ 35,220$ 13,188$ 32,172$ 53,256$ 48,564$ Total Revenues20,638$ 40,917$ 35,220$ 13,188$ 32,172$ 53,256$ 48,564$ Expenditures: Stormwater O&M Expense5,176,852$ 7,514,715$ 6,468,084$ 6,468,084$ 7,205,052$ 7,349,148$ 7,496,136$ Construction and Engineering- 279,283 - 40,585 - - - Total Expenditures5,176,852$ 7,793,998$ 6,468,084$ 6,508,669$ 7,205,052$ 7,349,148$ 7,496,136$ Net Operating Income (Loss)(5,156,214)$ (7,753,081)$ (6,432,864)$ (6,495,481)$ (7,172,880)$ (7,295,892)$ (7,447,572)$ Interfund Transfers5,631,782$ 9,850,425$ 5,979,797$ 6,151,307$ 6,298,474$ 6,174,895$ 6,174,895$ Increase (Decrease) in Fund Bal.475,568$ 2,097,344$ (453,067)$ (344,174)$ (874,406)$ (1,120,997)$ (1,272,677)$ Percentage of Change 8% 33% -9% -4% -11% -16% -21%FUND BALANCE E.O.P.6,290,972$ 8,388,316$ 4,335,498$ 8,044,142$ 7,169,736$ 6,048,739$ 4,776,062$ METROPOLITAN ST. LOUIS SEWER DISTRICTCHANGES IN FUND BALANCEOPERATION, MAINTENANCE AND CONSTRUCTION IMPROVEMENT FUNDSSTORMWATER OPERATIONS MAINTENANCE - FUND 5130Actual Actual Budget Forecast Budget Projected ProjectedFY2013 FY2014 FY2015 FY2015 FY2016 FY2017 FY2018FUND BALANCE B.O.P.7,674,811$ 11,140,613$ 16,427,730$ 18,886,492$ 22,459,060$ 26,734,164$ 25,524,505$ Revenues: Interest on Investments14,966$ 62,958$ 52,632$ 32,101$ 89,832$ 147,312$ 192,840$ Total Revenues14,966$ 62,958$ 52,632$ 32,101$ 89,832$ 147,312$ 192,840$ Expenditures: Stormwater O&M Expense6,350,638$ 4,100,552$ 6,679,776$ 6,679,776$ 6,294,936$ 7,063,356$ 7,630,812$ Construction and Engineering- - - - - 4,625,000 1,325,000Total Expenditures6,350,638$ 4,100,552$ 6,679,776$ 6,679,776$ 6,294,936$ 11,688,356$ 8,955,812$ Net Operating Income (Loss)(6,335,672)$ (4,037,594)$ (6,627,144)$ (6,647,675)$ (6,205,104)$ (11,541,044)$ (8,762,972)$ Interfund Transfers9,801,474$ 11,783,473$ 10,220,243$ 10,220,243$ 10,480,208$ 10,331,385$ 10,331,385$ Increase (Decrease) in Fund Bal.3,465,802$ 7,745,879$ 3,593,099$ 3,572,568$ 4,275,104$ (1,209,659)$ 1,568,413$ Percentage of Change 45% 70% 22% 19% 19% -5% 6%FUND BALANCE E.O.P.11,140,613$ 18,886,492$ 20,020,829$ 22,459,060$ 26,734,164$ 25,524,505$ 27,092,918$ METROPOLITAN ST. LOUIS SEWER DISTRICTCHANGES IN FUND BALANCEOPERATION, MAINTENANCE AND CONSTRUCTION IMPROVEMENT FUNDS (LESS OMCI FUNDS 5110 and 5130)CONSOLIDATEDActual Actual Budget Forecast Budget Projected ProjectedFY2013 FY2014 FY2015 FY2015 FY2016 FY2017 FY2018FUND BALANCE B.O.P.39,481,799$ 39,152,893$ 39,662,271$ 41,792,026$ 42,885,157$ 29,260,378$ 24,739,219$ Revenues: Taxes9,662,826$ 9,170,287$ 8,777,799$ 8,617,284$ 8,929,644$ 8,857,000$ 8,857,000$ Interest on Investments82,791 218,936 214,380 91,910 177,000 122,256 93,756 Connection and Other Fees19,998 - - - - - - Miscellaneous8,539 6,516 - (196,982) 5 5 60 Total Revenues9,774,154$ 9,395,739$ 8,992,179$ 8,512,212$ 9,106,649$ 8,979,261$ 8,950,816$ Expenditures: Stormwater O&M Expense1,883,502$ 2,265,911$ 3,045,000$ 2,646,294$ 3,587,928$ 3,017,220$ 2,651,340$ Construction and Engineering6,619,560 4,508,010 7,268,000 4,772,787 19,143,500 10,483,200 8,102,000Total Expenditures8,503,062$ 6,773,921$ 10,313,000$ 7,419,081$ 22,731,428$ 13,500,420$ 10,753,340$ Net Operating Income (Loss)1,271,092$ 2,621,818$ (1,320,821)$ 1,093,131$ (13,624,779)$ (4,521,159)$ (1,802,524)$ Interfund Transfers(1,600,000)$ 17,315$ -$ -$ -$ -$ -$ Increase (Decrease) in Fund Bal.(328,908)$ 2,639,133$ (1,320,821)$ 1,093,131$ (13,624,779)$ (4,521,159)$ (1,802,524)$ Percentage of Change -1% 7% -3% 3% -32% -15% -7%FUND BALANCE E.O.P.39,152,891$ 41,792,026$ 38,341,450$ 42,885,157$ 29,260,378$ 24,739,219$ 22,936,695$ METROPOLITAN ST. LOUIS SEWER DISTRICTCHANGES IN FUND BALANCEOPERATION, MAINTENANCE AND CONSTRUCTION IMPROVEMENT FUNDSBOND PLACE SPECIAL TAXING SUBDISTRICT - FUND 5401Actual Actual Budget Forecast Budget Projected ProjectedFY2013 FY2014 FY2015 FY2015 FY2016 FY2017 FY2018FUND BALANCE B.O.P.-$ 211$ 14,136$ 14,115$ 14,142$ 14,147$ 14,152$ Revenues: Interest on Investments211$ 59$ -$ 27$ -$ -$ -$ Miscellaneous- - - - 5 5 60 Total Revenues211$ 59$ -$ 27$ 5$ 5$ 60$ Expenditures: Construction and Engineering-$ (13,845)$ -$ -$ -$ -$ -$ Total Expenditures-$ (13,845)$ -$ -$ -$ -$ -$ Net Operating Income (Loss)211$ 13,904$ -$ 27$ 5$ 5$ 60$ Interfund Transfers-$ -$ -$ -$ -$ -$ -$ Increase (Decrease) in Fund Bal.211$ 13,904$ -$ 27$ 5$ 5$ 60$ Percentage of Change N/A 6590% 0% 0% 0% 0% 0%FUND BALANCE E.O.P.211$ 14,115$ 14,136$ 14,142$ 14,147$ 14,152$ 14,212$ METROPOLITAN ST. LOUIS SEWER DISTRICTCHANGES IN FUND BALANCEOPERATION, MAINTENANCE AND CONSTRUCTION IMPROVEMENT FUNDSCLAYTON-CENTRAL - FUND 5563Actual Actual Budget Forecast Budget Projected ProjectedFY2013 FY2014 FY2015 FY2015 FY2016 FY2017 FY2018FUND BALANCE B.O.P.2,313,369$ 2,079,117$ 2,069,726$ 2,131,370$ 2,101,125$ 2,072,673$ 2,043,333$ Revenues: Taxes1,631$ 8,601$ -$ 926$ -$ -$ -$ Interest on Investments3,892 9,605 10,332 4,420 8,400 8,256 8,112 Miscellaneous- (1) - (14,747) - - - Total Revenues5,523$ 18,205$ 10,332$ (9,401)$ 8,400$ 8,256$ 8,112$ Expenditures: Stormwater O&M Expense7,552$ 8,520$ 20,844$ 20,844$ 36,852$ 37,596$ 38,352$ Construction and Engineering232,223 (42,568) - - - - - Total Expenditures239,775$ (34,048)$ 20,844$ 20,844$ 36,852$ 37,596$ 38,352$ Net Operating Income (Loss)(234,252)$ 52,253$ (10,512)$ (30,245)$ (28,452)$ (29,340)$ (30,240)$ Interfund Transfers-$ -$ -$ -$ -$ -$ -$ Increase (Decrease) in Fund Bal.(234,252)$ 52,253$ (10,512)$ (30,245)$ (28,452)$ (29,340)$ (30,240)$ Percentage of Change -10% 3% -1% -1% -1% -1% -1%FUND BALANCE E.O.P.2,079,117$ 2,131,370$ 2,059,214$ 2,101,125$ 2,072,673$ 2,043,333$ 2,013,093$ METROPOLITAN ST. LOUIS SEWER DISTRICTCHANGES IN FUND BALANCEOPERATION, MAINTENANCE AND CONSTRUCTION IMPROVEMENT FUNDSCOLDWATER CREEK - FUND 5564Actual Actual Budget Forecast Budget Projected ProjectedFY2013 FY2014 FY2015 FY2015 FY2016 FY2017 FY2018FUND BALANCE B.O.P.6,234,925$ 7,583,751$ 6,187,739$ 6,820,892$ 7,468,305$ 3,711,130$ 1,954,270$ Revenues: Taxes2,149,764$ 1,979,283$ 1,794,695$ 1,764,027$ 1,817,113$ 1,816,800$ 1,816,800$ Interest on Investments12,039 35,174 40,164 14,620 29,868 14,448 3,840 Connection and Other Fees19,998 - - - - - - Miscellaneous1 - (1,516) - - - Total Revenues2,181,802$ 2,014,457$ 1,834,859$ 1,777,131$ 1,846,981$ 1,831,248$ 1,820,640$ Expenditures: Stormwater O&M Expense337,033$ 429,537$ 448,140$ 448,140$ 747,156$ 762,108$ 777,348$ Construction and Engineering496,738 2,348,760 850,000 681,578 4,857,000 2,826,000 - Total Expenditures833,771$ 2,778,297$ 1,298,140$ 1,129,718$ 5,604,156$ 3,588,108$ 777,348$ Net Operating Income (Loss)1,348,031$ (763,840)$ 536,719$ 647,413$ (3,757,175)$ (1,756,860)$ 1,043,292$ Interfund Transfers795$ 981$ -$ -$ -$ -$ -$ Increase (Decrease) in Fund Bal.1,348,826$ (762,859)$ 536,719$ 647,413$ (3,757,175)$ (1,756,860)$ 1,043,292$ Percentage of Change 22% -10% 9% 9% -50% -47% 53%FUND BALANCE E.O.P.7,583,751$ 6,820,892$ 6,724,458$ 7,468,305$ 3,711,130$ 1,954,270$ 2,997,562$ METROPOLITAN ST. LOUIS SEWER DISTRICTCHANGES IN FUND BALANCEOPERATION, MAINTENANCE AND CONSTRUCTION IMPROVEMENT FUNDSCREVE COEUR - FRONTENAC - FUND 5565Actual Actual Budget Forecast Budget Projected ProjectedFY2013 FY2014 FY2015 FY2015 FY2016 FY2017 FY2018FUND BALANCE B.O.P.1,673,927$ 1,685,696$ 1,550,559$ 1,602,634$ 1,529,156$ 262,836$ 92,376$ Revenues: Taxes3,495$ 727$ -$ 2,715$ -$ -$ -$ Interest on Investments2,972 7,227 7,944 3,066 6,120 5,424 3,240 Miscellaneous- - - (6,991) - - - Total Revenues6,467$ 7,954$ 7,944$ (1,210)$ 6,120$ 5,424$ 3,240$ Expenditures: Stormwater O&M Expense93,157$ 91,016$ 74,724$ 72,268$ 172,440$ 175,884$ 95,616$ Construction and Engineering(98,459) - 920,000 - 1,100,000 - - Total Expenditures(5,302)$ 91,016$ 994,724$ 72,268$ 1,272,440$ 175,884$ 95,616$ Net Operating Income (Loss)11,769$ (83,062)$ (986,780)$ (73,478)$ (1,266,320)$ (170,460)$ (92,376)$ Increase (Decrease) in Fund Bal.11,769$ (83,062)$ (986,780)$ (73,478)$ (1,266,320)$ (170,460)$ (92,376)$ Percentage of Change 1% -5% -64% -5% -83% -65% -100%FUND BALANCE E.O.P.1,685,696$ 1,602,634$ 563,779$ 1,529,156$ 262,836$ 92,376$ -$ METROPOLITAN ST. LOUIS SEWER DISTRICTCHANGES IN FUND BALANCEOPERATION, MAINTENANCE AND CONSTRUCTION IMPROVEMENT FUNDSDEER CREEK - FUND 5566Actual Actual Budget Forecast Budget Projected ProjectedFY2013 FY2014 FY2015 FY2015 FY2016 FY2017 FY2018FUND BALANCE B.O.P.6,025,103$ 7,188,806$ 9,480,301$ 9,816,033$ 10,206,761$ 8,958,450$ 9,029,286$ Revenues: Taxes3,518,524$ 3,451,189$ 3,419,713$ 3,354,566$ 3,496,241$ 3,458,400$ 3,458,400$ Interest on Investments16,533 47,760 47,736 21,455 46,344 36,972 39,156Total Revenues3,535,057$ 3,498,949$ 3,467,449$ 3,376,021$ 3,542,585$ 3,495,372$ 3,497,556$ Expenditures: Stormwater O&M Expense252,658$ 261,071$ 396,372$ 396,372$ 357,396$ 364,536$ 371,844$ Construction and Engineering518,696 610,652 3,298,000 2,588,921 4,433,500 3,060,000 4,053,000Total Expenditures771,354$ 871,722$ 3,694,372$ 2,985,293$ 4,790,896$ 3,424,536$ 4,424,844$ Net Operating Income (Loss)2,763,703$ 2,627,227$ (226,923)$ 390,728$ (1,248,311)$ 70,836$ (927,288)$ Interfund Transfers(1,600,000)$ -$ -$ -$ -$ -$ -$ Increase (Decrease) in Fund Bal.1,163,703$ 2,627,227$ (226,923)$ 390,728$ (1,248,311)$ 70,836$ (927,288)$ Percentage of Change 19% 37% -2% 4% -12% 1% -10%FUND BALANCE E.O.P.7,188,806$ 9,816,033$ 9,253,378$ 10,206,761$ 8,958,450$ 9,029,286$ 8,101,998$ METROPOLITAN ST. LOUIS SEWER DISTRICTCHANGES IN FUND BALANCEOPERATION, MAINTENANCE AND CONSTRUCTION IMPROVEMENT FUNDSBLACK JACK (DELLWOOD) - FUND 5567Actual Actual Budget Forecast Budget Projected ProjectedFY2013 FY2014 FY2015 FY2015 FY2016 FY2017 FY2018FUND BALANCE B.O.P.-$ 6,856$ 4,324$ -$ -$ -$ -$ Revenues: Taxes6,856$ (2,558)$ -$ -$ -$ -$ -$ Total Revenues6,856$ (2,558)$ -$ -$ -$ -$ -$ Net Operating Income (Loss)6,856$ (2,558)$ -$ -$ -$ -$ -$ Interfund Transfers-$ (4,298)$ -$ -$ -$ -$ -$ Increase (Decrease) in Fund Bal.6,856$ (6,856)$ -$ -$ -$ -$ -$ Percentage of Change N/A N/A N/A N/A N/A N/A N/AFUND BALANCE E.O.P.6,856$ -$ 4,324$ -$ -$ -$ -$ METROPOLITAN ST. LOUIS SEWER DISTRICTCHANGES IN FUND BALANCEOPERATION, MAINTENANCE AND CONSTRUCTION IMPROVEMENT FUNDSFOUNTAIN CREEK - FUND 5569Actual Actual Budget Forecast Budget Projected ProjectedFY2013 FY2014 FY2015 FY2015 FY2016 FY2017 FY2018FUND BALANCE B.O.P.688,277$ 293,462$ 174,485$ 251,117$ 177,528$ 5,788$ 5,812$ Revenues: Taxes2,604$ 959$ -$ 551$ -$ -$ -$ Interest on Investments1,088 1,741 1,020 527 708 24 (372) Miscellaneous- 1 - (1,599) - - - Total Revenues3,692$ 2,701$ 1,020$ (521)$ 708$ 24$ (372)$ Expenditures: Stormwater O&M Expense43,507$ 45,046$ 73,068$ 73,068$ 95,448$ -$ -$ Construction and Engineering355,000 - - - 77,000 - - Total Expenditures398,507$ 45,046$ 73,068$ 73,068$ 172,448$ -$ -$ Net Operating Income (Loss)(394,815)$ (42,345)$ (72,048)$ (73,589)$ (171,740)$ 24$ (372)$ Increase (Decrease) in Fund Bal.(394,815)$ (42,345)$ (72,048)$ (73,589)$ (171,740)$ 24$ (372)$ Percentage of Change -57% -14% -41% -29% -97% 0% -6%FUND BALANCE E.O.P.293,462$ 251,117$ 102,437$ 177,528$ 5,788$ 5,812$ 5,440$ METROPOLITAN ST. LOUIS SEWER DISTRICTCHANGES IN FUND BALANCEOPERATION, MAINTENANCE AND CONSTRUCTION IMPROVEMENT FUNDSGRAVOIS CREEK - FUND 5571Actual Actual Budget Forecast Budget Projected ProjectedFY2013 FY2014 FY2015 FY2015 FY2016 FY2017 FY2018FUND BALANCE B.O.P.4,650,370$ 5,428,836$ 4,734,902$ 4,890,500$ 4,755,484$ 2,605,903$ 2,503,679$ Revenues: Taxes1,430,829$ 1,405,361$ 1,327,136$ 1,300,701$ 1,352,063$ 1,341,000$ 1,341,000$ Interest on Investments8,188 26,489 29,256 11,969 19,020 10,152 7,788Total Revenues1,439,018$ 1,431,850$ 1,356,392$ 1,312,670$ 1,371,083$ 1,351,152$ 1,348,788$ Expenditures: Stormwater O&M Expense251,546$ 252,572$ 544,692$ 544,693$ 434,664$ 443,376$ 452,232$ Construction and Engineering409,005 1,717,614 950,000 902,993 3,086,000 1,010,000 1,000,000Total Expenditures660,552$ 1,970,186$ 1,494,692$ 1,447,686$ 3,520,664$ 1,453,376$ 1,452,232$ Net Operating Income (Loss)778,466$ (538,336)$ (138,300)$ (135,016)$ (2,149,581)$ (102,224)$ (103,444)$ Increase (Decrease) in Fund Bal.778,466$ (538,336)$ (138,300)$ (135,016)$ (2,149,581)$ (102,224)$ (103,444)$ Percentage of Change 17% -10% -3% -3% -45% -4% -4%FUND BALANCE E.O.P.5,428,836$ 4,890,500$ 4,596,602$ 4,755,484$ 2,605,903$ 2,503,679$ 2,400,235$ METROPOLITAN ST. LOUIS SEWER DISTRICTCHANGES IN FUND BALANCEOPERATION, MAINTENANCE AND CONSTRUCTION IMPROVEMENT FUNDSLORETTA-JOPLIN - FUND 5574Actual Actual Budget Forecast Budget Projected ProjectedFY2013 FY2014 FY2015 FY2015 FY2016 FY2017 FY2018FUND BALANCE B.O.P.344,894$ 364,870$ 345,219$ 384,220$ 401,186$ 414,508$ 427,624$ Revenues: Taxes23,265$ 21,592$ 21,540$ 20,897$ 21,638$ 21,600$ 21,600$ Interest on Investments522 1,549 1,812 730 1,608 1,656 1,692 Miscellaneous292 (1) - - - - - Total Revenues24,079$ 23,140$ 23,352$ 21,627$ 23,246$ 23,256$ 23,292$ Expenditures: Stormwater O&M Expense4,103$ 3,790$ 8,064$ 4,661$ 9,924$ 10,140$ 10,332$ Construction and Engineering- - - - - - 84,000 Total Expenditures4,103$ 3,790$ 8,064$ 4,661$ 9,924$ 10,140$ 94,332$ Net Operating Income (Loss)19,976$ 19,350$ 15,288$ 16,966$ 13,322$ 13,116$ (71,040)$ Increase (Decrease) in Fund Bal.19,976$ 19,350$ 15,288$ 16,966$ 13,322$ 13,116$ (71,040)$ Percentage of Change 6% 5% 4% 4% 3% 3% -17%FUND BALANCE E.O.P.364,870$ 384,220$ 360,507$ 401,186$ 414,508$ 427,624$ 356,584$ METROPOLITAN ST. LOUIS SEWER DISTRICTCHANGES IN FUND BALANCEOPERATION, MAINTENANCE AND CONSTRUCTION IMPROVEMENT FUNDSMALINE CREEK - FUND 5576Actual Actual Budget Forecast Budget Projected ProjectedFY2013 FY2014 FY2015 FY2015 FY2016 FY2017 FY2018FUND BALANCE B.O.P.1,980,889$ 2,652,633$ 2,798,610$ 2,942,354$ 2,843,043$ 1,710,778$ 1,938,678$ Revenues: Taxes720,759$ 602,292$ 644,885$ 618,294$ 646,147$ 637,400$ 637,400$ Interest on Investments3,777 11,289 14,472 5,139 11,376 8,484 6,864 Miscellaneous- 1 - - - - - Total Revenues724,536$ 613,582$ 659,357$ 623,433$ 657,523$ 645,884$ 644,264$ Expenditures: Stormwater O&M Expense287,923$ 340,996$ 372,744$ 372,744$ 409,788$ 417,984$ 426,348$ Construction and Engineering(235,131) (12,837) 350,000 350,000 1,380,000 - 1,525,000 Total Expenditures52,792$ 328,159$ 722,744$ 722,744$ 1,789,788$ 417,984$ 1,951,348$ Net Operating Income (Loss)671,744$ 285,423$ (63,387)$ (99,311)$ (1,132,265)$ 227,900$ (1,307,084)$ Interfund Transfers-$ 4,298$ -$ -$ -$ -$ -$ Increase (Decrease) in Fund Bal.671,744$ 289,721$ (63,387)$ (99,311)$ (1,132,265)$ 227,900$ (1,307,084)$ Percentage of Change 34% 11% -2% -3% -40% 13% -67%FUND BALANCE E.O.P.2,652,633$ 2,942,354$ 2,735,223$ 2,843,043$ 1,710,778$ 1,938,678$ 631,594$ METROPOLITAN ST. LOUIS SEWER DISTRICTCHANGES IN FUND BALANCEOPERATION, MAINTENANCE AND CONSTRUCTION IMPROVEMENT FUNDSMARLBOROUGH - FUND 5577Actual Actual Budget Forecast Budget Projected ProjectedFY2013 FY2014 FY2015 FY2015 FY2016 FY2017 FY2018FUND BALANCE B.O.P.-$ 324$ 104$ -$ -$ -$ -$ Revenues: Taxes324$ (220)$ -$ -$ -$ -$ -$ Total Revenues324$ (220)$ -$ -$ -$ -$ -$ Net Operating Income (Loss)324$ (220)$ -$ -$ -$ -$ -$ Increase (Decrease) in Fund Bal.324$ (324)$ -$ -$ -$ -$ -$ Percentage of Change N/A N/A N/A N/A N/A N/A N/AFUND BALANCE E.O.P.324$ -$ 104$ -$ -$ -$ -$ METROPOLITAN ST. LOUIS SEWER DISTRICTCHANGES IN FUND BALANCEOPERATION, MAINTENANCE AND CONSTRUCTION IMPROVEMENT FUNDSNORTH AFFTON - FUND 5579Actual Actual Budget Forecast Budget Projected ProjectedFY2013 FY2014 FY2015 FY2015 FY2016 FY2017 FY2018FUND BALANCE B.O.P.296,878$ 349,187$ 397,385$ 397,706$ 449,670$ 496,910$ 544,034$ Revenues: Taxes62,083$ 56,867$ 59,429$ 57,866$ 59,588$ 59,700$ 59,700$ Interest on Investments422 1,543 1,992 745 1,800 1,860 2,040Total Revenues62,505$ 58,410$ 61,421$ 58,611$ 61,388$ 61,560$ 61,740$ Expenditures: Stormwater O&M Expense10,196$ 9,891$ 11,388$ 6,647$ 14,148$ 14,436$ 14,724$ Construction and Engineering0- - - - - - Total Expenditures10,196$ 9,891$ 11,388$ 6,647$ 14,148$ 14,436$ 14,724$ Net Operating Income (Loss)52,309$ 48,519$ 50,033$ 51,964$ 47,240$ 47,124$ 47,016$ Increase (Decrease) in Fund Bal.52,309$ 48,519$ 50,033$ 51,964$ 47,240$ 47,124$ 47,016$ Percentage of Change 18% 14% 13% 13% 11% 9% 9%FUND BALANCE E.O.P.349,187$ 397,706$ 447,418$ 449,670$ 496,910$ 544,034$ 591,050$ METROPOLITAN ST. LOUIS SEWER DISTRICTCHANGES IN FUND BALANCEOPERATION, MAINTENANCE AND CONSTRUCTION IMPROVEMENT FUNDSNORTH KINLOCH - FUND 5580Actual Actual Budget Forecast Budget Projected ProjectedFY2013 FY2014 FY2015 FY2015 FY2016 FY2017 FY2018FUND BALANCE B.O.P.1,780$ 19,938$ 20,048$ 20,020$ 20,059$ 20,143$ 20,227$ Revenues: Taxes68$ -$ -$ -$ -$ -$ -$ Interest on Investments241 82 96 39 84 84 84 Total Revenues309$ 82$ 96$ 39$ 84$ 84$ 84$ Expenditures: Construction and Engineering(17,849)$ -$ -$ -$ -$ -$ -$ Total Expenditures(17,849)$ -$ -$ -$ -$ -$ -$ Net Operating Income (Loss)18,158$ 82$ 96$ 39$ 84$ 84$ 84$ Increase (Decrease) in Fund Bal.18,158$ 82$ 96$ 39$ 84$ 84$ 84$ Percentage of Change 1020% 0% 0% 0% 0% 0% 0%FUND BALANCE E.O.P.19,938$ 20,020$ 20,144$ 20,059$ 20,143$ 20,227$ 20,311$ METROPOLITAN ST. LOUIS SEWER DISTRICTCHANGES IN FUND BALANCEOPERATION, MAINTENANCE AND CONSTRUCTION IMPROVEMENT FUNDSSUGAR CREEK - FUND 5583Actual Actual Budget Forecast Budget Projected ProjectedFY2013 FY2014 FY2015 FY2015 FY2016 FY2017 FY2018FUND BALANCE B.O.P.831,155$ 1,050,105$ 1,272,060$ 1,269,379$ 1,492,522$ 1,458,867$ 1,563,319$ Revenues: Taxes251,655$ 250,607$ 260,012$ 254,593$ 265,597$ 262,500$ 262,500$ Interest on Investments1,140 4,710 6,252 2,346 5,976 5,880 6,276Total Revenues252,795$ 255,317$ 266,264$ 256,939$ 271,573$ 268,380$ 268,776$ Expenditures: Stormwater O&M Expense32,795$ 36,043$ 88,176$ 33,796$ 75,228$ 76,728$ 78,264$ Construction and Engineering1,050 - - - 230,000 87,200 660,000 Total Expenditures33,845$ 36,043$ 88,176$ 33,796$ 305,228$ 163,928$ 738,264$ Net Operating Income (Loss)218,950$ 219,274$ 178,088$ 223,143$ (33,655)$ 104,452$ (469,488)$ Increase (Decrease) in Fund Bal.218,950$ 219,274$ 178,088$ 223,143$ (33,655)$ 104,452$ (469,488)$ Percentage of Change 26% 21% 14% 18% -2% 7% -30%FUND BALANCE E.O.P.1,050,105$ 1,269,379$ 1,450,148$ 1,492,522$ 1,458,867$ 1,563,319$ 1,093,831$ METROPOLITAN ST. LOUIS SEWER DISTRICTCHANGES IN FUND BALANCEOPERATION, MAINTENANCE AND CONSTRUCTION IMPROVEMENT FUNDSUNIVERSITY CITY BRANCH OF RIVER DES PERES - FUND 5584Actual Actual Budget Forecast Budget Projected ProjectedFY2013 FY2014 FY2015 FY2015 FY2016 FY2017 FY2018FUND BALANCE B.O.P.3,568,764$ 4,099,462$ 4,464,216$ 4,734,182$ 5,291,797$ 5,398,406$ 2,478,654$ Revenues: Taxes948,913$ 928,114$ 829,408$ 811,250$ 846,737$ 836,400$ 836,400$ Interest on Investments5,143 18,070 22,548 8,675 21,168 20,568 8,808 Miscellaneous8,244 1 - - - - - Total Revenues962,300$ 946,185$ 851,956$ 819,925$ 867,905$ 856,968$ 845,208$ Expenditures: Stormwater O&M Expense270,643$ 340,661$ 425,844$ 262,310$ 271,296$ 276,720$ 282,240$ Construction and Engineering160,959 (29,196) - - 490,000 3,500,000 50,000 Total Expenditures431,602$ 311,465$ 425,844$ 262,310$ 761,296$ 3,776,720$ 332,240$ Net Operating Income (Loss)530,698$ 634,720$ 426,112$ 557,615$ 106,609$ (2,919,752)$ 512,968$ Increase (Decrease) in Fund Bal.530,698$ 634,720$ 426,112$ 557,615$ 106,609$ (2,919,752)$ 512,968$ Percentage of Change 15% 15% 10% 12% 2% -54% 21%FUND BALANCE E.O.P.4,099,462$ 4,734,182$ 4,890,328$ 5,291,797$ 5,398,406$ 2,478,654$ 2,991,622$ METROPOLITAN ST. LOUIS SEWER DISTRICTCHANGES IN FUND BALANCEOPERATION, MAINTENANCE AND CONSTRUCTION IMPROVEMENT FUNDSUPPER PADDOCK CREEK - FUND 5585Actual Actual Budget Forecast Budget Projected ProjectedFY2013 FY2014 FY2015 FY2015 FY2016 FY2017 FY2018FUND BALANCE B.O.P.-$ 618$ 343$ -$ -$ -$ -$ Revenues: Taxes618$ (275)$ -$ -$ -$ -$ -$ Miscellaneous- 1 - - - - - Total Revenues618$ (274)$ -$ -$ -$ -$ -$ Net Operating Income (Loss)618$ (274)$ -$ -$ -$ -$ -$ Increase (Decrease) in Fund Bal.618$ (618)$ -$ -$ -$ -$ -$ Percentage of Change N/A -100% 0% N/A N/A N/A N/AFUND BALANCE E.O.P.618$ -$ 343$ -$ -$ -$ -$ METROPOLITAN ST. LOUIS SEWER DISTRICTCHANGES IN FUND BALANCEOPERATION, MAINTENANCE AND CONSTRUCTION IMPROVEMENT FUNDSWATKINS CREEK - FUND 5587Actual Actual Budget Forecast Budget Projected ProjectedFY2013 FY2014 FY2015 FY2015 FY2016 FY2017 FY2018FUND BALANCE B.O.P.455,046$ 580,828$ 593,026$ 726,949$ 395,189$ 217,202$ 32,678$ Revenues: Taxes169,355$ 149,839$ 148,254$ 146,021$ 149,541$ 150,300$ 150,300$ Interest on Investments895 2,901 2,952 1,150 1,584 864 120 Miscellaneous- (1) - 1 - - - Total Revenues170,250$ 152,739$ 151,206$ 147,172$ 151,125$ 151,164$ 150,420$ Expenditures: Stormwater O&M Expense47,945$ 93,466$ 118,932$ 118,932$ 329,112$ 335,688$ -$ Construction and Engineering(3,476) (86,848) - 360,000 - - - Other(1) - - - - - - Total Expenditures44,468$ 6,618$ 118,932$ 478,932$ 329,112$ 335,688$ -$ Net Operating Income (Loss)125,782$ 146,121$ 32,274$ (331,760)$ (177,987)$ (184,524)$ 150,420$ Increase (Decrease) in Fund Bal.125,782$ 146,121$ 32,274$ (331,760)$ (177,987)$ (184,524)$ 150,420$ Percentage of Change 28% 25% 5% -46% -45% -85% 460%FUND BALANCE E.O.P.580,828$ 726,949$ 625,300$ 395,189$ 217,202$ 32,678$ 183,098$ METROPOLITAN ST. LOUIS SEWER DISTRICTCHANGES IN FUND BALANCEOPERATION, MAINTENANCE AND CONSTRUCTION IMPROVEMENT FUNDSWEDGEWOOD CREEK - FUND 5588Actual Actual Budget Forecast Budget Projected ProjectedFY2013 FY2014 FY2015 FY2015 FY2016 FY2017 FY2018FUND BALANCE B.O.P.470$ 637$ 639$ -$ -$ -$ -$ Revenues: Taxes963$ 1$ -$ -$ -$ -$ -$ Miscellaneous(1) - - - - - - Total Revenues962$ 1$ -$ -$ -$ -$ -$ Net Operating Income (Loss)962$ 1$ -$ -$ -$ -$ -$ Interfund Transfers(795)$ (638)$ -$ -$ -$ -$ -$ Increase (Decrease) in Fund Bal.167$ (637)$ -$ -$ -$ -$ -$ Percentage of Change 36% -100% 0% N/A N/A N/A N/AFUND BALANCE E.O.P.637$ -$ 639$ -$ -$ -$ -$ METROPOLITAN ST. LOUIS SEWER DISTRICTCHANGES IN FUND BALANCEOPERATION, MAINTENANCE AND CONSTRUCTION IMPROVEMENT FUNDSWELLSTON - FUND 5589Actual Actual Budget Forecast Budget Projected ProjectedFY2013 FY2014 FY2015 FY2015 FY2016 FY2017 FY2018FUND BALANCE B.O.P.141,807$ 150,191$ 138,444$ 155,821$ 180,550$ 200,237$ 219,585$ Revenues: Taxes48,786$ 41,175$ 31,615$ 30,167$ 31,171$ 31,000$ 31,000$ Interest on Investments236 602 504 270 720 792 876 Miscellaneous(1) - - 1 - - - Total Revenues49,021$ 41,777$ 32,119$ 30,438$ 31,891$ 31,792$ 31,876$ Expenditures: Stormwater O&M Expense40,637$ 36,147$ 62,472$ 5,709$ 12,204$ 12,444$ 12,672$ Total Expenditures40,637$ 36,147$ 62,472$ 5,709$ 12,204$ 12,444$ 12,672$ Net Operating Income (Loss)8,384$ 5,630$ (30,353)$ 24,729$ 19,687$ 19,348$ 19,204$ Increase (Decrease) in Fund Bal.8,384$ 5,630$ (30,353)$ 24,729$ 19,687$ 19,348$ 19,204$ Percentage of Change 6% 4% -22% 16% 11% 10% 9%FUND BALANCE E.O.P.150,191$ 155,821$ 108,091$ 180,550$ 200,237$ 219,585$ 238,789$ METROPOLITAN ST. LOUIS SEWER DISTRICTCHANGES IN FUND BALANCEOPERATION, MAINTENANCE AND CONSTRUCTION IMPROVEMENT FUNDSMISSOURI RIVER-BONFILS - FUND 5590Actual Actual Budget Forecast Budget Projected ProjectedFY2013 FY2014 FY2015 FY2015 FY2016 FY2017 FY2018FUND BALANCE B.O.P.2,005,200$ 2,038,027$ 2,036,851$ 2,045,183$ 2,190,949$ 199,709$ 200,477$ Revenues: Taxes12,233$ 7,366$ -$ 5,019$ -$ -$ -$ Interest on Investments7,760 9,789 10,188 4,310 8,760 768 768 Miscellaneous- 1 - (69,045) - - - Total Revenues19,993$ 17,156$ 10,188$ (59,716)$ 8,760$ 768$ 768$ Expenditures: Construction and Engineering(12,834)$ 10,000$ -$ (205,482)$ 2,000,000$ -$ -$ Total Expenditures(12,834)$ 10,000$ -$ (205,482)$ 2,000,000$ -$ -$ Net Operating Income (Loss)32,827$ 7,156$ 10,188$ 145,766$ (1,991,240)$ 768$ 768$ Increase (Decrease) in Fund Bal.32,827$ 7,156$ 10,188$ 145,766$ (1,991,240)$ 768$ 768$ Percentage of Change 2% 0% 1% 7% -91% 0% 0%FUND BALANCE E.O.P.2,038,027$ 2,045,183$ 2,047,039$ 2,190,949$ 199,709$ 200,477$ 201,245$ METROPOLITAN ST. LOUIS SEWER DISTRICTCHANGES IN FUND BALANCEOPERATION, MAINTENANCE AND CONSTRUCTION IMPROVEMENT FUNDSLOWER MERAMEC RIVER BASIN - FUND 5591Actual Actual Budget Forecast Budget Projected ProjectedFY2013 FY2014 FY2015 FY2015 FY2016 FY2017 FY2018FUND BALANCE B.O.P.5,180,375$ 128,766$ 162,894$ 196,475$ 135,151$ 135,691$ 136,231$ Revenues: Taxes37,003$ 9,261$ -$ 11,500$ -$ -$ -$ Interest on Investments11,106 23,450 720 5,096 540 540 540 Miscellaneous- 6,510 - (77,920) - - - Total Revenues48,109$ 39,221$ 720$ (61,324)$ 540$ 540$ 540$ Expenditures: Construction and Engineering5,099,718$ (11,172)$ -$ -$ -$ -$ -$ Total Expenditures5,099,718$ (11,172)$ -$ -$ -$ -$ -$ Net Operating Income (Loss)(5,051,609)$ 50,393$ 720$ (61,324)$ 540$ 540$ 540$ Interfund Transfers-$ 17,316$ -$ -$ -$ -$ -$ Increase (Decrease) in Fund Bal.(5,051,609)$ 67,709$ 720$ (61,324)$ 540$ 540$ 540$ Percentage of Change -98% 53% 0% -31% 0% 0% 0%FUND BALANCE E.O.P.128,766$ 196,475$ 163,614$ 135,151$ 135,691$ 136,231$ 136,771$ METROPOLITAN ST. LOUIS SEWER DISTRICTCHANGES IN FUND BALANCEOPERATION, MAINTENANCE AND CONSTRUCTION IMPROVEMENT FUNDSSHREWSBURY BRANCH OF RIVER DES PERES - FUND 5592Actual Actual Budget Forecast Budget Projected ProjectedFY2013 FY2014 FY2015 FY2015 FY2016 FY2017 FY2018FUND BALANCE B.O.P.72,546$ 91,740$ 168,789$ 173,918$ 192,336$ 211,029$ 229,517$ Revenues: Taxes21,142$ 86,000$ 19,588$ 19,030$ 19,929$ 19,700$ 19,700$ Interest on Investments99 530 840 329 768 840 912 Total Revenues21,241$ 86,530$ 20,428$ 19,359$ 20,697$ 20,540$ 20,612$ Expenditures: Stormwater O&M Expense2,047$ 4,352$ 9,684$ 941$ 2,004$ 2,052$ 2,088$ Construction and Engineering- - - - - - 40,000 Total Expenditures2,047$ 4,352$ 9,684$ 941$ 2,004$ 2,052$ 42,088$ Net Operating Income (Loss)19,194$ 82,178$ 10,744$ 18,418$ 18,693$ 18,488$ (21,476)$ Increase (Decrease) in Fund Bal.19,194$ 82,178$ 10,744$ 18,418$ 18,693$ 18,488$ (21,476)$ Percentage of Change 26% 90% 6% 11% 10% 9% -9%FUND BALANCE E.O.P.91,740$ 173,918$ 179,533$ 192,336$ 211,029$ 229,517$ 208,041$ METROPOLITAN ST. LOUIS SEWER DISTRICTCHANGES IN FUND BALANCEOPERATION, MAINTENANCE AND CONSTRUCTION IMPROVEMENT FUNDSSEMINARY BRANCH OF RIVER DES PERES - FUND 5593Actual Actual Budget Forecast Budget Projected ProjectedFY2013 FY2014 FY2015 FY2015 FY2016 FY2017 FY2018FUND BALANCE B.O.P.1,165,625$ 1,353,321$ 1,424,386$ 1,477,777$ 1,566,527$ 1,020,870$ 1,159,634$ Revenues: Taxes233,210$ 163,976$ 221,524$ 215,486$ 223,879$ 222,200$ 222,200$ Interest on Investments1,673 5,862 7,176 2,740 6,264 4,092 4,632 Miscellaneous- (1) - (370) - - - Total Revenues234,883$ 169,837$ 228,700$ 217,856$ 230,143$ 226,292$ 226,832$ Expenditures: Stormwater O&M Expense47,187$ 45,485$ 70,872$ 34,329$ 85,800$ 87,528$ 89,280$ Construction and Engineering- - 100,000 94,777 690,000 - 690,000 Total Expenditures47,187$ 45,485$ 170,872$ 129,106$ 775,800$ 87,528$ 779,280$ Net Operating Income (Loss)187,696$ 124,352$ 57,828$ 88,750$ (545,657)$ 138,764$ (552,448)$ Increase (Decrease) in Fund Bal.187,696$ 124,456$ 57,828$ 88,750$ (545,657)$ 138,764$ (552,448)$ Percentage of Change 16% 9% 4% 6% -35% 14% -48%FUND BALANCE E.O.P.1,353,321$ 1,477,777$ 1,482,214$ 1,566,527$ 1,020,870$ 1,159,634$ 607,186$ METROPOLITAN ST. LOUIS SEWER DISTRICTCHANGES IN FUND BALANCEOPERATION, MAINTENANCE AND CONSTRUCTION IMPROVEMENT FUNDSBLACK CREEK - FUND 5594Actual Actual Budget Forecast Budget Projected ProjectedFY2013 FY2014 FY2015 FY2015 FY2016 FY2017 FY2018FUND BALANCE B.O.P.1,850,401$ 2,005,511$ 1,623,085$ 1,741,381$ 1,473,677$ 145,101$ 145,653$ Revenues: Taxes18,746$ 10,130$ -$ 3,675$ -$ -$ -$ Interest on Investments4,854 10,504 8,376 4,257 5,892 552 (1,620) Miscellaneous3 5 - (24,796) - - - Total Revenues23,603$ 20,639$ 8,376$ (16,864)$ 5,892$ 552$ (1,620)$ Expenditures: Stormwater O&M Expense154,573$ 267,319$ 318,984$ 250,840$ 534,468$ -$ -$ Construction and Engineering(286,080) 17,450 800,000 - 800,000 - - Total Expenditures(131,507)$ 284,769$ 1,118,984$ 250,840$ 1,334,468$ -$ -$ Net Operating Income (Loss)155,110$ (264,130)$ (1,110,608)$ (267,704)$ (1,328,576)$ 552$ (1,620)$ Increase (Decrease) in Fund Bal.155,110$ (264,130)$ (1,110,608)$ (267,704)$ (1,328,576)$ 552$ (1,620)$ Percentage of Change 8% -13% -68% -15% -90% 0% -1%FUND BALANCE E.O.P.2,005,511$ 1,741,381$ 512,477$ 1,473,677$ 145,101$ 145,653$ 144,033$ METROPOLITAN ST. LOUIS SEWER DISTRICT Stormwater Operations and Maintenance ExpensesIn OMCI FundsFY 2016Fund59202 Stormwater Equipment59203 Stormwater Supplies59201 Stormwater Labor59204 Stormwater Overhead Total5110 ‐ District Wide Stormwater418,680$ 334,596$ 3,342,852$ 3,108,924$ 7,205,052$ 5130 ‐ Stormwater Operations and Maintenance704,088 299,328 2,707,992 2,583,528 6,294,936 5563 ‐ Clayton Central OMCI5,736 2,244 14,136 14,736 36,852 5564 ‐ Coldwater Creek OMCI108,912 96,780 265,068 276,396 747,156 5565 ‐ Creve Coeur Frontenac OMCI23,232 11,760 67,284 70,164 172,440 5566 ‐ Deer Creek OMCI55,368 52,716 122,052 127,260 357,396 5569 ‐ Fountain Creek OMCI14,208 13,440 33,192 34,608 95,448 5571 ‐ Gravois Creek OMCI70,692 44,184 156,552 163,236 434,664 5574 ‐ Loretta Joplin OMCI2,040 408 3,660 3,816 9,924 5576 ‐ Maline Creek OMCI57,864 53,304 146,184 152,436 409,788 5579 ‐ North Affton OMCI1,632 2,292 5,004 5,220 14,148 5583 ‐ Sugar Creek OMCI9,672 22,416 21,120 22,020 75,228 5584 ‐ University City OMCI46,980 20,952 99,552 103,812 271,296 5587 ‐ Watkins Creek OMCI49,860 34,716 119,712 124,824 329,112 5589 ‐ Wellston OMCI1,932 252 4,908 5,112 12,204 5592 ‐ Shrewsbury Br Of River Des Per OMCI312 - 828 864 2,004 5593 ‐ Sem Br Of River Des Peres OMCI11,856 28,080 22,452 23,412 85,800 5594 ‐ Black Creek Subd #455 OMCI85,476 54,576 193,080 201,336 534,468 Total 1,668,540$ 1,072,044$ 7,325,628$ 7,021,704$ 17,087,916$ Note: Throughout this book, you may see expense budget amounts labeled as "Stormwater O&M Expense." This page is a detail of that number for FY 2016. METROPOLITAN ST. LOUIS SEWER DISTRICTStormwater Operations and Maintenance ExpensesIn OMCI FundsFY 2017Fund59202 Stormwater Equipment59203 Stormwater Supplies59201 Stormwater Labor59204 Stormwater Overhead Total5110 ‐ District Wide Stormwater427,056$ 341,292$ 3,409,704$ 3,171,096$ 7,349,148$ 5130 ‐ Stormwater Operations and Maintenance819,852 374,700 2,992,944 2,875,860 7,063,356 5563 ‐ Clayton Central OMCI5,844 2,292 14,424 15,036 37,596 5564 ‐ Coldwater Creek OMCI111,096 98,712 270,372 281,928 762,108 5565 ‐ Creve Coeur Frontenac OMCI23,688 11,988 68,640 71,568 175,884 5566 ‐ Deer Creek OMCI56,472 53,772 124,488 129,804 364,536 5569 ‐ Fountain Creek OMCI- - - - - 5571 ‐ Gravois Creek OMCI72,108 45,072 159,684 166,512 443,376 5574 ‐ Loretta Joplin OMCI2,088 420 3,732 3,900 10,140 5576 ‐ Maline Creek OMCI59,016 54,372 149,112 155,484 417,984 5579 ‐ North Affton OMCI1,668 2,340 5,100 5,328 14,436 5583 ‐ Sugar Creek OMCI9,864 22,860 21,540 22,464 76,728 5584 ‐ University City OMCI47,916 21,372 101,544 105,888 276,720 5587 ‐ Watkins Creek OMCI50,856 35,412 122,100 127,320 335,688 5589 ‐ Wellston OMCI1,968 252 5,004 5,220 12,444 5592 ‐ Shrewsbury Br Of River Des Per OMCI312 - 852 888 2,052 5593 ‐ Sem Br Of River Des Peres OMCI12,096 28,644 22,908 23,880 87,528 5594 ‐ Black Creek Subd #455 OMCI- - - - - Total 1,701,900$ 1,093,500$ 7,472,148$ 7,162,176$ 17,429,724$ Note: Throughout this book, you may see expense budget amounts labeled as "Stormwater O&M Expense." This page is a detail of that number for FY 2017. METROPOLITAN ST. LOUIS SEWER DISTRICT Stormwater Operations and Maintenance ExpensesIn OMCI FundsFY 2018Fund59202 Stormwater Equipment59203 Stormwater Supplies59201 Stormwater Labor59204 Stormwater Overhead Total5110 ‐ District Wide Stormwater435,600$ 348,120$ 3,477,900$ 3,234,516$ 7,496,136$ 5130 ‐ Stormwater Operations and Maintenance899,400 424,032 3,210,036 3,097,344 7,630,812 5563 ‐ Clayton Central OMCI5,964 2,340 14,712 15,336 38,352 5564 ‐ Coldwater Creek OMCI113,316 100,692 275,784 287,556 777,348 5565 ‐ Creve Coeur Frontenac OMCI12,888 6,516 37,308 38,904 95,616 5566 ‐ Deer Creek OMCI57,600 54,852 126,984 132,408 371,844 5569 ‐ Fountain Creek OMCI- - - - - 5571 ‐ Gravois Creek OMCI73,548 45,972 162,876 169,836 452,232 5574 ‐ Loretta Joplin OMCI2,124 420 3,816 3,972 10,332 5576 ‐ Maline Creek OMCI60,204 55,452 152,100 158,592 426,348 5579 ‐ North Affton OMCI1,704 2,388 5,208 5,424 14,724 5583 ‐ Sugar Creek OMCI10,068 23,316 21,972 22,908 78,264 5584 ‐ University City OMCI48,876 21,792 103,572 108,000 282,240 5587 ‐ Watkins Creek OMCI- - - - - 5589 ‐ Wellston OMCI2,004 252 5,100 5,316 12,672 5592 ‐ Shrewsbury Br Of River Des Per OMCI324 - 864 900 2,088 5593 ‐ Sem Br Of River Des Peres OMCI12,336 29,220 23,364 24,360 89,280 5594 ‐ Black Creek Subd #455 OMCI- - - - - Total 1,735,956$ 1,115,364$ 7,621,596$ 7,305,372$ 17,778,288$ Note: Throughout this book, you may see expense budget amounts labeled as "Stormwater O&M Expense." This page is a detail of that number for FY 2018. CONSTRUCTION FUNDS These funds were established to receive and disburse proceeds from revenue sources restricted for construction of improvements to sewerage and drainage collection systems and treatment facilities. Capital improvement projects are continued from previous budget years due to difficulties in easement acquisitions, permit process, design revisions or special requirements. Funding sources for capital improvement projects is primarily from User Charges, Revenue Bonds, Grants and Investment Income. METROPOLITAN ST. LOUIS SEWER DISTRICTCHANGES IN FUND BALANCECONSTRUCTION FUNDSCONSOLIDATEDActual Actual Budget Forecast Budget Projected ProjectedFY2013 FY2014 FY2015 FY2015 FY2016 FY2017 FY2018FUND BALANCE B.O.P.57,582,256$ 174,403,835$ 240,535,937$ 231,088,241$ 113,844,645$ 66,404,025$ 322,570$ Revenues: Revenue Bonds 212,930,691$ 192,451,732$ 152,994,710$ 75,000,000$ 191,297,000$ 206,157,000$ 88,945,000$ Interest on Investments1,694,449 2,174,599 1,216,992 1,526,205 355,380 247,140 1,464 Grant Income- 955,600 - - - - - Miscellaneous780,172 241,783 - 795 - - - Total Revenues215,405,312$ 195,823,714$ 154,211,702$ 76,527,000$ 191,652,380$ 206,404,140$ 88,946,464$ Expenditures: Contractual Services-$ -$ -$ 7,398$ -$ -$ -$ Construction and Engineering157,350,592 176,877,552 258,210,000 222,234,898 260,093,000 282,485,595 92,945,180 Other(32,966,859) (8,003,767) - - - - - Total Expenditures124,383,733$ 168,873,785$ 258,210,000$ 222,242,296$ 260,093,000$ 282,485,595$ 92,945,180$ Net Operating Income (Loss)91,021,579$ 26,949,929$ (103,998,298)$ (145,715,296)$ (68,440,620)$ (76,081,455)$ (3,998,716)$ Interfund Transfers25,800,000$ 29,734,477$ 28,471,700$ 28,471,700$ 21,000,000$ 10,000,000$ 4,000,000$ Increase (Decrease) in Fund Bal.116,821,579$ 56,684,406$ (75,526,598)$ (117,243,596)$ (47,440,620)$ (66,081,455)$ 1,284$ Percentage of Change 203% 33% -31% -51% -42% -100% 0%FUND BALANCE E.O.P.174,403,835$ 231,088,241$ 165,009,339$ 113,844,645$ 66,404,025$ 322,570$ 323,854$ METROPOLITAN ST. LOUIS SEWER DISTRICTCHANGES IN FUND BALANCECONSTRUCTION FUNDSCAULKS CREEK CONSTRUCTION ACCOUNT - FUND 6610Actual Actual Budget Forecast Budget Projected ProjectedFY2013 FY2014 FY2015 FY2015 FY2016 FY2017 FY2018FUND BALANCE B.O.P.300,970$ 768,872$ 785,753$ -$ -$ -$ -$ Revenues: Interest on Investments467,902$ -$ 3,924$ -$ -$ -$ -$ Total Revenues467,902$ -$ 3,924$ -$ -$ -$ -$ Net Operating Income (Loss)467,902$ -$ 3,924$ -$ -$ -$ -$ Interfund Transfers-$ (768,872)$ -$ -$ -$ -$ -$ Increase (Decrease) in Fund Bal.467,902$ (768,872)$ 3,924$ -$ -$ -$ -$ Percentage of Change 155% -100% 0% N/A N/A N/A N/AFUND BALANCE E.O.P.768,872$ -$ 789,677$ -$ -$ -$ -$ METROPOLITAN ST. LOUIS SEWER DISTRICTCHANGES IN FUND BALANCECONSTRUCTION FUNDSWILLIAMS CREEK CONSTRUCTION FUND - 6620Actual Actual Budget Forecast Budget Projected ProjectedFY2013 FY2014 FY2015 FY2015 FY2016 FY2017 FY2018FUND BALANCE B.O.P.16,423$ 17,316$ 23,973$ -$ -$ -$ -$ Revenues: Interest on Investments25$ -$ 120$ -$ -$ -$ -$ Miscellaneous868 - - - - - - Total Revenues893$ -$ 120$ -$ -$ -$ -$ Net Operating Income (Loss)893$ -$ 120$ -$ -$ -$ -$ Increase (Decrease) in Fund Bal.893$ (17,316)$ 120$ -$ -$ -$ -$ Percentage of Change 5% -100% 1% N/A N/A N/A N/AFUND BALANCE E.O.P.17,316$ -$ 24,093$ -$ -$ -$ -$ METROPOLITAN ST. LOUIS SEWER DISTRICTCHANGES IN FUND BALANCECONSTRUCTION FUNDSSANITARY REPLACEMENT FUND - FUND 6660Actual Actual Budget Forecast Budget Projected ProjectedFY2013 FY2014 FY2015 FY2015 FY2016 FY2017 FY2018FUND BALANCE B.O.P.55,246,837$ 171,568,473$ 237,660,056$ 230,797,430$ 113,524,643$ 66,082,739$ -$ Revenues: Revenue Bonds 212,930,691$ 192,451,732$ 152,994,710$ 75,000,000$ 191,297,000$ 206,157,000$ 88,945,000$ Interest on Investments1,226,522 2,174,599 1,202,652 1,526,205 354,096 245,856 180 Grant Income- 955,600 - - - - - Miscellaneous779,304 241,783 - 795 - - - Total Revenues214,936,517$ 195,823,714$ 154,197,362$ 76,527,000$ 191,651,096$ 206,402,856$ 88,945,180$ Expenditures: Contractual Services-$ -$ -$ 7,398$ -$ -$ -$ Construction and Engineering155,781,740 177,168,396 258,210,000 222,264,089 260,093,000 282,485,595 92,945,180 Other(32,966,859) (8,003,767) - - - - - Total Expenditures122,814,881$ 169,164,629$ 258,210,000$ 222,271,487$ 260,093,000$ 282,485,595$ 92,945,180$ Net Operating Income (Loss)92,121,636$ 26,659,085$ (104,012,638)$ (145,744,487)$ (68,441,904)$ (76,082,739)$ (4,000,000)$ Interfund Transfers24,200,000$ 32,569,872$ 28,471,700$ 28,471,700$ 21,000,000$ 10,000,000$ 4,000,000$ Increase (Decrease) in Fund Bal.116,321,636$ 59,228,957$ (75,540,938)$ (117,272,787)$ (47,441,904)$ (66,082,739)$ -$ Percentage of Change 211% 35% -32% -51% -42% -100% N/AFUND BALANCE E.O.P.171,568,473$ 230,797,430$ 162,119,118$ 113,524,643$ 66,082,739$ -$ -$ METROPOLITAN ST. LOUIS SEWER DISTRICTCHANGES IN FUND BALANCECONSTRUCTION FUNDSSTORMWATER REPLACEMENT FUND - FUND 6700Actual Actual Budget Forecast Budget Projected ProjectedFY2013 FY2014 FY2015 FY2015 FY2016 FY2017 FY2018FUND BALANCE B.O.P.2,018,026$ 2,049,174$ 2,066,155$ 290,811$ 320,002$ 321,286$ 322,570$ Revenues: Interest on Investments-$ -$ 10,296$ -$ 1,284$ 1,284$ 1,284$ Total Revenues-$ -$ 10,296$ -$ 1,284$ 1,284$ 1,284$ Expenditures: Construction and Engineering1,568,852$ (290,844)$ -$ (29,191)$ -$ -$ -$ Total Expenditures1,568,852$ (290,844)$ -$ (29,191)$ -$ -$ -$ Net Operating Income (Loss)(1,568,852)$ 290,844$ 10,296$ 29,191$ 1,284$ 1,284$ 1,284$ Interfund Transfers1,600,000$ (2,049,207)$ -$ -$ -$ -$ -$ Increase (Decrease) in Fund Bal.31,148$ (1,758,363)$ 10,296$ 29,191$ 1,284$ 1,284$ 1,284$ Percentage of Change 2% -86% 0% 10% 0% 0% 0%FUND BALANCE E.O.P.2,049,174$ 290,811$ 2,076,451$ 320,002$ 321,286$ 322,570$ 323,854$ DEBT SERVICE FUNDS The Debt Service Funds consist of Wastewater Revenue Bonds Funds. In February 2004, St. Louis voters authorized the use of $500 million in bonds to fund the District’s wastewater capital improvement program. The last of the authorized bonds were issued in FY09. In 2008, the voters approved an additional $275 million in Wastewater Revenue Bonds to further fund the wastewater capital improvement program. The last of the bonds in this authorization were issued in FY12. In June, 2012 MSD received authorization from the voters for an additional $945 million of revenue bonds. METROPOLITAN ST. LOUIS SEWER DISTRICTCHANGES IN FUND BALANCEDEBT SERVICE FUNDSCONSOLIDATEDActual Actual Budget Forecast Budget Projected ProjectedFY2013 FY2014 FY2015 FY2015 FY2016 FY2017 FY2018FUND BALANCE B.O.P.39,892,760$ 47,140,133$ 60,787,654$ 71,843,247$ 75,386,637$ 84,366,589$ 96,170,449$ Revenues: Revenue Bonds 12,069,309$ 9,548,268$ 13,910,692$ -$ 8,728,000$ 11,495,000$ 4,156,000$ Taxes- 2 - - - - - Interest on Investments(54,368) 676,676 231,960 177,652 251,952 286,860 332,928 Total Revenues12,014,941$ 10,224,946$ 14,142,652$ 177,652$ 8,979,952$ 11,781,860$ 4,488,928$ Expenditures: Principal Payments21,845,839$ 10,037,200$ 20,252,200$ 18,127,200$ 30,342,688$ 37,908,700$ 42,548,800$ Interest Payments29,586,110 32,802,537 44,297,076 43,360,643 40,621,927 64,948,146 61,799,756 Other1,623,710 1,594,094 2,163,764 1,859,511 2,516,704 2,768,865 2,876,322 Total Expenditures53,055,659$ 44,433,831$ 66,713,040$ 63,347,354$ 73,481,319$ 105,625,711$ 107,224,878$ Net Operating Income (Loss)(41,040,718)$ (34,208,885)$ (52,570,388)$ (63,169,702)$ (64,501,367)$ (93,843,851)$ (102,735,950)$ Interfund Transfers48,288,091$ 58,911,999$ 66,713,092$ 66,713,092$ 73,481,319$ 105,647,711$ 107,224,878$ Increase (Decrease) in Fund Bal.7,247,373$ 24,703,114$ 14,142,704$ 3,543,390$ 8,979,952$ 11,803,860$ 4,488,928$ Percentage of Change 18% 52% 23% 5% 12% 14% 5%FUND BALANCE E.O.P.47,140,133$ 71,843,247$ 74,930,358$ 75,386,637$ 84,366,589$ 96,170,449$ 100,659,377$ METROPOLITAN ST. LOUIS SEWER DISTRICTCHANGES IN FUND BALANCEGENERAL OBLIGATION BOND PRINCIPAL INTEREST FUNDSMISSISSIPPI RIVER PRINCIPAL INTEREST - FUND 2205Actual Actual Budget Forecast Budget Projected ProjectedFY2013 FY2014 FY2015 FY2015 FY2016 FY2017 FY2018FUND BALANCE B.O.P.-$ -$ -$ -$ -$ -$ -$ Revenues: Taxes-$ 2$ -$ -$ -$ -$ -$ Total Revenues-$ 2$ -$ -$ -$ -$ -$ Expenditures:Net Operating Income (Loss)-$ 2$ -$ -$ -$ -$ -$ Interfund Transfers-$ (2)$ -$ -$ -$ -$ -$ Increase (Decrease) in Fund Bal.-$ -$ -$ -$ -$ -$ -$ Percentage of Change N/A N/A N/A N/A N/A N/A N/AFUND BALANCE E.O.P.-$ -$ -$ -$ -$ -$ -$ METROPOLITAN ST. LOUIS SEWER DISTRICTCHANGES IN FUND BALANCEREVENUE BOND SERVICE FUNDSWASTEWATER REVENUE BOND SERVICE FUND - FUND 2804Actual Actual Budget Forecast Budget Projected ProjectedFY2013 FY2014 FY2015 FY2015 FY2016 FY2017 FY2018FUND BALANCE B.O.P.23,985,297$ 19,691,600$ 19,118,491$ 11,049,662$ 12,279,740$ 12,328,856$ 12,377,972$ Revenues: Revenue Bonds -$ (19,874,926)$ -$ -$ -$ -$ -$ Interest on Investments47,568 215,332 80,844 91 49,116 49,116 49,116Total Revenues47,568$ (19,659,594)$ 80,844$ 91$ 49,116$ 49,116$ 49,116$ Expenditures: Principal Payments20,205,839$ 8,352,200$ 16,372,200$ 16,372,200$ 17,338,000$ 18,119,700$ 18,480,800$ Interest Payments9,161,657 2,744,218 6,084,602 5,146,425 4,846,292 4,538,301 4,201,476 Other1,643,996 1,580,927 2,147,314 1,855,514 1,747,137 1,633,351 1,515,946 Total Expenditures31,011,492$ 12,677,345$ 24,604,116$ 23,374,139$ 23,931,429$ 24,291,352$ 24,198,222$ Net Operating Income (Loss)(30,963,924)$ (32,336,939)$ (24,523,272)$ (23,374,048)$ (23,882,313)$ (24,242,236)$ (24,149,106)$ Interfund Transfers26,670,227$ 23,695,001$ 24,604,126$ 24,604,126$ 23,931,429$ 24,291,352$ 24,198,222$ Increase (Decrease) in Fund Bal.(4,293,697)$ (8,641,938)$ 80,854$ 1,230,078$ 49,116$ 49,116$ 49,116$ Percentage of Change -18% -44% 0% 11% 0% 0% 0%FUND BALANCE E.O.P.19,691,600$ 11,049,662$ 19,199,345$ 12,279,740$ 12,328,856$ 12,377,972$ 12,427,088$ METROPOLITAN ST. LOUIS SEWER DISTRICTCHANGES IN FUND BALANCEREVENUE BOND SERVICE FUNDSWASTEWATER REVENUE BOND SERVICE FUND - FUND 2808Actual Actual Budget Forecast Budget Projected ProjectedFY2013 FY2014 FY2015 FY2015 FY2016 FY2017 FY2018FUND BALANCE B.O.P.6,818,933$ 6,253,613$ 6,315,147$ 6,317,360$ 6,334,683$ 6,360,027$ 6,385,371$ Revenues: Interest on Investments12,026$ 66,097$ 31,500$ 15,713$ 25,344$ 25,344$ 25,344$ Total Revenues12,026$ 66,097$ 31,500$ 15,713$ 25,344$ 25,344$ 25,344$ Expenditures: Interest Payments2,902,000$ 2,902,000$ 2,902,000$ 2,902,000$ 2,902,000$ 2,902,000$ 2,902,000$ Other4,350 2,350 2,350 750 - - - Total Expenditures2,906,350$ 2,904,350$ 2,904,350$ 2,902,750$ 2,902,000$ 2,902,000$ 2,902,000$ Net Operating Income (Loss)(2,894,324)$ (2,838,253)$ (2,872,850)$ (2,887,037)$ (2,876,656)$ (2,876,656)$ (2,876,656)$ Interfund Transfers2,329,004$ 2,902,000$ 2,904,360$ 2,904,360$ 2,902,000$ 2,902,000$ 2,902,000$ Increase (Decrease) in Fund Bal.(565,320)$ 63,747$ 31,510$ 17,323$ 25,344$ 25,344$ 25,344$ Percentage of Change -8% 1% 0% 0% 0% 0% 0%FUND BALANCE E.O.P.6,253,613$ 6,317,360$ 6,346,657$ 6,334,683$ 6,360,027$ 6,385,371$ 6,410,715$ METROPOLITAN ST. LOUIS SEWER DISTRICTCHANGES IN FUND BALANCEREVENUE BOND SERVICE FUNDSWASTEWATER REVENUE BOND SERVICE FUND - FUND 2810Actual Actual Budget Forecast Budget Projected ProjectedFY2013 FY2014 FY2015 FY2015 FY2016 FY2017 FY2018FUND BALANCE B.O.P.2,818,545$ 2,806,222$ 2,835,062$ 2,840,497$ 2,849,906$ 2,861,306$ 2,872,706$ Revenues: Interest on Investments(7,038)$ 37,060$ 14,136$ 7,904$ 11,400$ 11,400$ 11,400$ Total Revenues(7,038)$ 37,060$ 14,136$ 7,904$ 11,400$ 11,400$ 11,400$ Expenditures: Interest Payments1,632,435$ 1,632,435$ 1,632,435$ 1,632,436$ 1,632,435$ 1,632,435$ 1,632,435$ Other4,850 2,350 2,350 849 - - - Total Expenditures1,637,285$ 1,634,785$ 1,634,785$ 1,633,285$ 1,632,435$ 1,632,435$ 1,632,435$ Net Operating Income (Loss)(1,644,323)$ (1,597,725)$ (1,620,649)$ (1,625,381)$ (1,621,035)$ (1,621,035)$ (1,621,035)$ Interfund Transfers1,632,000$ 1,632,000$ 1,634,790$ 1,634,790$ 1,632,435$ 1,632,435$ 1,632,435$ Increase (Decrease) in Fund Bal.(12,323)$ 34,275$ 14,141$ 9,409$ 11,400$ 11,400$ 11,400$ Percentage of Change 0% 1% 0% 0% 0% 0% 0%FUND BALANCE E.O.P.2,806,222$ 2,840,497$ 2,849,203$ 2,849,906$ 2,861,306$ 2,872,706$ 2,884,106$ METROPOLITAN ST. LOUIS SEWER DISTRICTCHANGES IN FUND BALANCEREVENUE BOND SERVICE FUNDSWASTEWATER REVENUE BOND SERVICE FUND - FUND 2812Actual Actual Budget Forecast Budget Projected ProjectedFY2013 FY2014 FY2015 FY2015 FY2016 FY2017 FY2018FUND BALANCE B.O.P.3,981,873$ 3,996,146$ 4,710,230$ 3,888,590$ 3,901,884$ 3,917,496$ 3,933,108$ Revenues: Interest on Investments18,563$ 33,736$ 24,144$ 12,672$ 15,612$ 15,612$ 15,612$ Total Revenues18,563$ 33,736$ 24,144$ 12,672$ 15,612$ 15,612$ 15,612$ Expenditures: Interest Payments3,235,440$ 3,373,942$ 3,360,876$ 3,362,618$ 3,360,876$ 3,360,876$ 3,360,876$ Other4,850 2,350 2,350 - - - - Total Expenditures3,240,290$ 3,376,292$ 3,363,226$ 3,362,618$ 3,360,876$ 3,360,876$ 3,360,876$ Net Operating Income (Loss)(3,221,727)$ (3,342,556)$ (3,339,082)$ (3,349,946)$ (3,345,264)$ (3,345,264)$ (3,345,264)$ Interfund Transfers3,236,000$ 3,235,000$ 3,363,240$ 3,363,240$ 3,360,876$ 3,360,876$ 3,360,876$ Increase (Decrease) in Fund Bal.14,273$ (107,556)$ 24,158$ 13,294$ 15,612$ 15,612$ 15,612$ Percentage of Change 0% -3% 1% 0% 0% 0% 0%FUND BALANCE E.O.P.3,996,146$ 3,888,590$ 4,734,388$ 3,901,884$ 3,917,496$ 3,933,108$ 3,948,720$ METROPOLITAN ST. LOUIS SEWER DISTRICTCHANGES IN FUND BALANCEREVENUE BOND SERVICE FUNDSWASTEWATER REVENUE BOND SERVICE FUND - FUND 2816Actual Actual Budget Forecast Budget Projected ProjectedFY2013 FY2014 FY2015 FY2015 FY2016 FY2017 FY2018FUND BALANCE B.O.P.2,288,112$ 2,288,374$ 2,325,036$ 2,334,602$ 2,344,752$ 2,354,136$ 2,385,520$ Revenues: Interest on Investments512$ 48,778$ 11,580$ 7,800$ 9,384$ 9,384$ 9,468$ Total Revenues512$ 48,778$ 11,580$ 7,800$ 9,384$ 9,384$ 9,468$ Expenditures: Principal Payments1,640,000$ 1,685,000$ 1,755,000$ 1,755,000$ 1,845,000$ 1,915,000$ 2,010,000$ Interest Payments2,239,900 2,190,700 2,123,300 2,123,300 2,035,550 1,943,300 1,847,550 Other350 2,850 2,350 - - - - Total Expenditures3,880,250$ 3,878,550$ 3,880,650$ 3,878,300$ 3,880,550$ 3,858,300$ 3,857,550$ Net Operating Income (Loss)(3,879,738)$ (3,829,772)$ (3,869,070)$ (3,870,500)$ (3,871,166)$ (3,848,916)$ (3,848,082)$ Interfund Transfers3,880,000$ 3,876,000$ 3,880,650$ 3,880,650$ 3,880,550$ 3,880,300$ 3,857,550$ Increase (Decrease) in Fund Bal.262$ 46,228$ 11,580$ 10,150$ 9,384$ 31,384$ 9,468$ Percentage of Change 0% 2% 0% 0% 0% 1% 0%FUND BALANCE E.O.P.2,288,374$ 2,334,602$ 2,336,616$ 2,344,752$ 2,354,136$ 2,385,520$ 2,394,988$ METROPOLITAN ST. LOUIS SEWER DISTRICTCHANGES IN FUND BALANCEREVENUE BOND SERVICE FUNDSWASTEWATER REVENUE BOND SERVICE FUND - FUND 2817Actual Actual Budget Forecast Budget Projected ProjectedFY2013 FY2014 FY2015 FY2015 FY2016 FY2017 FY2018FUND BALANCE B.O.P.-$ 12,104,178$ 12,273,139$ 12,339,778$ 12,401,667$ 12,401,667$ 12,401,667$ Revenues: Revenue Bonds 12,069,309$ -$ -$ -$ -$ -$ -$ Interest on Investments(130,446) 238,525 - 61,734 - - - Total Revenues11,938,863$ 238,525$ -$ 61,734$ -$ -$ -$ Expenditures: Principal Payments-$ -$ -$ -$ 5,000,000$ 5,300,000$ 5,300,000$ Interest Payments7,270,688 10,554,225 10,554,225 10,554,226 10,554,225 10,354,225 10,089,225 Other- 2,700 2,350 2,199 - - - Total Expenditures7,270,688$ 10,556,925$ 10,556,575$ 10,556,425$ 15,554,225$ 15,654,225$ 15,389,225$ Net Operating Income (Loss)4,668,175$ (10,318,400)$ (10,556,575)$ (10,494,691)$ (15,554,225)$ (15,654,225)$ (15,389,225)$ Interfund Transfers7,436,003$ 10,554,000$ 10,556,580$ 10,556,580$ 15,554,225$ 15,654,225$ 15,389,225$ Increase (Decrease) in Fund Bal.12,104,178$ 235,600$ 5$ 61,889$ -$ -$ -$ Percentage of Change N/A 2% 0% 1% 0% 0% 0%FUND BALANCE E.O.P.12,104,178$ 12,339,778$ 12,273,144$ 12,401,667$ 12,401,667$ 12,401,667$ 12,401,667$ METROPOLITAN ST. LOUIS SEWER DISTRICTCHANGES IN FUND BALANCEREVENUE BOND SERVICE FUNDSWASTEWATER REVENUE BOND SERVICE FUND - FUND 2818Actual Actual Budget Forecast Budget Projected ProjectedFY2013 FY2014 FY2015 FY2015 FY2016 FY2017 FY2018FUND BALANCE B.O.P.-$ -$ 20,459$ 19,882,118$ 22,053,628$ 22,141,840$ 22,230,052$ Revenues: Revenue Bonds -$ 19,874,926$ -$ -$ -$ -$ -$ Interest on Investments4,447 (14,778) 108 44,356 88,212 88,212 88,212 Total Revenues4,447$ 19,860,148$ 108$ 44,356$ 88,212$ 88,212$ 88,212$ Expenditures: Principal Payments-$ -$ 2,125,000$ -$ 2,325,000$ 2,570,000$ 2,775,000$ Interest Payments3,143,990 6,777,463 6,777,463 6,777,462 6,713,713 6,620,713 6,572,088 Other(34,686) 567 2,350 200 (1) (1) (1) Total Expenditures3,109,304$ 6,778,030$ 8,904,813$ 6,777,662$ 9,038,712$ 9,190,712$ 9,347,087$ Net Operating Income (Loss)(3,104,857)$ 13,082,118$ (8,904,705)$ (6,733,306)$ (8,950,500)$ (9,102,500)$ (9,258,875)$ Interfund Transfers3,104,857$ 6,800,000$ 8,904,816$ 8,904,816$ 9,038,712$ 9,190,712$ 9,347,087$ Increase (Decrease) in Fund Bal.-$ 19,882,118$ 111$ 2,171,510$ 88,212$ 88,212$ 88,212$ Percentage of Change N/A N/A 1% 11% 0% 0% 0%FUND BALANCE E.O.P.-$ 19,882,118$ 20,570$ 22,053,628$ 22,141,840$ 22,230,052$ 22,318,264$ METROPOLITAN ST. LOUIS SEWER DISTRICTCHANGES IN FUND BALANCEREVENUE BOND SERVICE FUNDSWASTEWATER REVENUE BOND SERVICE FUND - FUND 2819Actual Actual Budget Forecast Budget Projected ProjectedFY2013 FY2014 FY2015 FY2015 FY2016 FY2017 FY2018FUND BALANCE B.O.P.-$ -$ 13,190,090$ 13,190,640$ 13,218,347$ 13,271,219$ 13,324,091$ Revenues: Revenue Bonds -$ 9,548,268$ -$ -$ -$ -$ -$ Interest on Investments- 51,926 69,648 25,352 52,872 52,872 52,872 Miscellaneous- - - - - - - Total Revenues-$ 9,600,194$ 69,648$ 25,352$ 52,872$ 52,872$ 52,872$ Expenditures: Principal Payments-$ -$ -$ -$ 1,000,000$ 3,000,000$ 3,000,000$ Interest Payments- 2,627,554 7,112,175 7,112,176 7,112,175 7,092,175 6,979,675 Other- - 2,350 (1) - - - Total Expenditures-$ 2,627,554$ 7,114,525$ 7,112,175$ 8,112,175$ 10,092,175$ 9,979,675$ Net Operating Income (Loss)-$ 6,972,640$ (7,044,877)$ (7,086,823)$ (8,059,303)$ (10,039,303)$ (9,926,803)$ Interfund Transfers-$ 6,218,000$ 7,114,530$ 7,114,530$ 8,112,175$ 10,092,175$ 9,979,675$ Increase (Decrease) in Fund Bal.-$ 13,190,640$ 69,653$ 27,707$ 52,872$ 52,872$ 52,872$ Percentage of Change N/A N/A 1% 0% 0% 0% 0%FUND BALANCE E.O.P.-$ 13,190,640$ 13,259,743$ 13,218,347$ 13,271,219$ 13,324,091$ 13,376,963$ METROPOLITAN ST. LOUIS SEWER DISTRICTCHANGES IN FUND BALANCEREVENUE BOND SERVICE FUNDSWASTEWATER REVENUE BOND SERVICE FUND - FUND 2820Actual Actual Budget Forecast Budget Projected ProjectedFY2013 FY2014 FY2015 FY2015 FY2016 FY2017 FY2018Actual Actual Budget CY Act/Fcst Budget Budget BudgetFY13 FY14 FY15 FY15 FY16 FY17 FY18FUND BALANCE B.O.P.-$ -$ -$ -$ 2,030$ 2,042$ 2,054$ Revenues: Revenue Bonds -$ -$ 13,910,692$ -$ -$ -$ -$ Interest on Investments- - - 2,030 12 12 12 Total Revenues-$ -$ 13,910,692$ 2,030$ 12$ 12$ 12$ Expenditures: Principal Payments-$ -$ -$ -$ 2,080,000$ 2,134,000$ 2,190,000$ Interest Payments- - 3,750,000 3,750,000 797,994 765,545 732,251 Other- - - - 519,568 497,727 475,314 Total Expenditures-$ -$ 3,750,000$ 3,750,000$ 3,397,562$ 3,397,272$ 3,397,565$ Net Operating Income (Loss)-$ -$ 10,160,692$ (3,747,970)$ (3,397,550)$ (3,397,260)$ (3,397,553)$ Interfund Transfers-$ -$ 3,750,000$ 3,750,000$ 3,397,562$ 3,397,272$ 3,397,565$ Increase (Decrease) in Fund Bal.-$ -$ 13,910,692$ 2,030$ 12$ 12$ 12$ Percentage of Change N/A N/A N/A N/A 1% 1% 1%FUND BALANCE E.O.P.-$ -$ 13,910,692$ 2,030$ 2,042$ 2,054$ 2,066$ METROPOLITAN ST. LOUIS SEWER DISTRICTCHANGES IN FUND BALANCEREVENUE BOND SERVICE FUNDSWASTEWATER REVENUE BOND SERVICE FUND - FUND PROPOSEDActual Actual Budget Forecast Budget Projected ProjectedFY2013 FY2014 FY2015 FY2015 FY2016 FY2017 FY2018FUND BALANCE B.O.P.-$ -$ -$ -$ -$ 8,728,000$ 20,257,908$ Revenues: Revenue Bonds -$ -$ -$ -$ 8,728,000$ 11,495,000$ 4,156,000$ Interest on Investments- - - - - 34,908 80,892 Total Revenues-$ -$ -$ -$ 8,728,000$ 11,529,908$ 4,236,892$ Expenditures: Principal Payments-$ -$ -$ -$ 754,688$ 4,870,000$ 8,793,000$ Interest Payments- - - - 666,667 25,738,576 23,482,180 Other- - - - 250,000 637,788 885,063 Total Expenditures-$ -$ -$ -$ 1,671,355$ 31,246,364$ 33,160,243$ Net Operating Income (Loss)-$ -$ -$ -$ 7,056,645$ (19,716,456)$ (28,923,351)$ Interfund Transfers-$ -$ -$ -$ 1,671,355$ 31,246,364$ 33,160,243$ Increase (Decrease) in Fund Bal.-$ -$ -$ -$ 8,728,000$ 11,529,908$ 4,236,892$ Percentage of Change N/A N/A N/A N/A N/A 132% 21%FUND BALANCE E.O.P.-$ -$ -$ -$ 8,728,000$ 20,257,908$ 24,494,800$ Fiscal Year 2016 BUDGET SPECIAL FUNDS IMPROVEMENT FUND: A fund created by the Charter to pay the cost of any improvements or to purchase any special tax bills issued for any improvement. The fund can receive monies from the General Fund, bond issues, collection of special benefit assessments or special tax bills, sale of special tax bills, or any other 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 Water Backup Insurance and Reimbursement Program. GENERAL INSURANCE FUND: A 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. EMERGENCY FUNDS: Funds to be used for emergency sewer repairs and replacements in the operation and maintenance of the District that are of such a nature as to be non-measureable in the budgeting and appropriations of annual revenues. Special Funds of the District are comprised of the following: METROPOLITAN ST. LOUIS SEWER DISTRICTCHANGES IN FUND BALANCESPECIAL FUNDSCONSOLIDATEDActual Actual Budget Forecast Budget Projected ProjectedFY2013 FY2014 FY2015 FY2015 FY2016 FY2017 FY2018FUND BALANCE B.O.P.11,264,996$ 13,934,431$ 15,983,087$ 17,869,422$ 17,686,782$ 18,148,843$ 20,010,064$ Revenues: Interest on Investments22,776$ 95,753$ 82,896$ 39,533$ 76,056$ 75,216$ 119,136$ Connection and Other Fees704,262 968,084 683,000 641,040 985,000 985,000 985,000 Miscellaneous37,600 (3,229) - 2,455 - - - Total Revenues764,638$ 1,060,608$ 765,896$ 683,028$ 1,061,056$ 1,060,216$ 1,104,136$ Expenditures: Personnel Services448,635$ 283,312$ 630,000$ 630,262$ 665,000$ 665,000$ 665,000$ Contractual Services3,538,022 3,945,935 4,436,240 7,782,772 8,533,995 8,533,995 8,533,995 Construction and Engineering612,942 (353,630) 1,100,000 1,500,000 1,250,000 - - Total Expenditures4,599,599$ 3,875,617$ 6,166,240$ 9,913,034$ 10,448,995$ 9,198,995$ 9,198,995$ Net Operating Income (Loss)(3,834,961)$ (2,815,009)$ (5,400,344)$ (9,230,006)$ (9,387,939)$ (8,138,779)$ (8,094,859)$ Interfund Transfers6,504,395$ 6,750,000$ 5,620,000$ 9,047,366$ 9,850,000$ 10,000,000$ 10,150,000$ Increase (Decrease) in Fund Bal.2,669,434$ 3,934,991$ 219,656$ (182,640)$ 462,061$ 1,861,221$ 2,055,141$ Percentage of Change 24% 28% 1% -1% 3% 10% 10%FUND BALANCE E.O.P.13,934,430$ 17,869,422$ 16,202,743$ 17,686,782$ 18,148,843$ 20,010,064$ 22,065,205$ METROPOLITAN ST. LOUIS SEWER DISTRICTCHANGES IN FUND BALANCESPECIAL FUNDSIMPROVEMENT - FUND 4102Actual Actual Budget Forecast Budget Projected ProjectedFY2013 FY2014 FY2015 FY2015 FY2016 FY2017 FY2018FUND BALANCE B.O.P.2,251,183$ 3,001,670$ 3,509,821$ 3,986,619$ 4,038,722$ 4,542,274$ 5,545,370$ Revenues: Interest on Investments3,867$ 18,963$ 18,384$ 8,608$ 18,552$ 18,096$ 22,032$ Connection and Other Fees704,262 968,084 683,000 641,040 985,000 985,000 985,000 Miscellaneous37,600 (3,229) - 2,455 - - - Total Revenues745,729$ 983,818$ 701,384$ 652,103$ 1,003,552$ 1,003,096$ 1,007,032$ Expenditures: Construction and Engineering(4,758)$ (1,131)$ 600,000$ 600,000$ 500,000$ -$ -$ Total Expenditures(4,758)$ (1,131)$ 600,000$ 600,000$ 500,000$ -$ -$ Net Operating Income (Loss)750,487$ 984,949$ 101,384$ 52,103$ 503,552$ 1,003,096$ 1,007,032$ Interfund Transfers-$ -$ -$ -$ -$ -$ -$ Increase (Decrease) in Fund Bal.750,487$ 984,949$ 101,384$ 52,103$ 503,552$ 1,003,096$ 1,007,032$ Percentage of Change 33% 33% 3% 1% 12% 22% 18%FUND BALANCE E.O.P.3,001,670$ 3,986,619$ 3,611,205$ 4,038,722$ 4,542,274$ 5,545,370$ 6,552,402$ METROPOLITAN ST. LOUIS SEWER DISTRICTCHANGES IN FUND BALANCESPECIAL FUNDSWATER BACKUP INSURANCE REIMBURSEMENT FUND - FUND 4104Actual Actual Budget Forecast Budget Projected ProjectedFY2013 FY2014 FY2015 FY2015 FY2016 FY2017 FY2018FUND BALANCE B.O.P.3,046,197$ 4,055,209$ 4,655,355$ 5,872,912$ 5,996,939$ 6,070,679$ 6,144,623$ Revenues: Interest on Investments12,232$ 30,871$ 29,388$ 13,023$ 23,988$ 24,192$ 38,784$ Total Revenues12,232$ 30,871$ 29,388$ 13,023$ 23,988$ 24,192$ 38,784$ Expenditures: Contractual Services3,503,220$ 2,713,168$ 3,600,248$ 3,538,996$ 3,600,248$ 3,600,248$ 3,600,248$ Total Expenditures3,503,220$ 2,713,168$ 3,600,248$ 3,538,996$ 3,600,248$ 3,600,248$ 3,600,248$ Net Operating Income (Loss)(3,490,988)$ (2,682,297)$ (3,570,860)$ (3,525,973)$ (3,576,260)$ (3,576,056)$ (3,561,464)$ Interfund Transfers4,500,000$ 4,500,000$ 3,650,000$ 3,650,000$ 3,650,000$ 3,650,000$ 3,650,000$ Increase (Decrease) in Fund Bal.1,009,012$ 1,817,703$ 79,140$ 124,027$ 73,740$ 73,944$ 88,536$ Percentage of Change 33% 45% 2% 2% 1% 1% 1%FUND BALANCE E.O.P.4,055,209$ 5,872,912$ 4,734,495$ 5,996,939$ 6,070,679$ 6,144,623$ 6,233,159$ METROPOLITAN ST. LOUIS SEWER DISTRICTCHANGES IN FUND BALANCESPECIAL FUNDSGENERAL INSURANCE FUND - FUND 4105Actual Actual Budget Forecast Budget Projected ProjectedFY2013 FY2014 FY2015 FY2015 FY2016 FY2017 FY2018FUND BALANCE B.O.P.-$ 876,456$ 1,099,800$ 1,121,401$ 1,149,041$ 1,257,806$ 1,516,979$ Revenues: Interest on Investments(2,160)$ 11,024$ -$ 4,312$ 7,512$ 7,920$ 31,320$ Total Revenues(2,160)$ 11,024$ -$ 4,312$ 7,512$ 7,920$ 31,320$ Expenditures: Personnel Services448,635$ 283,312$ 630,000$ 630,262$ 665,000$ 665,000$ 665,000$ Contractual Services34,802 1,232,767 835,992 4,243,776 4,933,747 4,933,747 4,933,747 Total Expenditures483,437$ 1,516,079$ 1,465,992$ 4,874,038$ 5,598,747$ 5,598,747$ 5,598,747$ Net Operating Income (Loss)(485,597)$ (1,505,055)$ (1,465,992)$ (4,869,726)$ (5,591,235)$ (5,590,827)$ (5,567,427)$ Interfund Transfers1,362,053$ 1,750,000$ 1,470,000$ 4,897,366$ 5,700,000$ 5,850,000$ 6,000,000$ Increase (Decrease) in Fund Bal.876,456$ 244,945$ 4,008$ 27,640$ 108,765$ 259,173$ 432,573$ Percentage of Change N/A 28% 0% 2% 9% 21% 29%FUND BALANCE E.O.P.876,456$ 1,121,401$ 1,103,808$ 1,149,041$ 1,257,806$ 1,516,979$ 1,949,552$ This fund was previously known as the Workers' Compensation Fund.It was renamed to the General Insurance Fund in FY15, and includes Property and Liability Insurance related expenses previously budgeted in the General Fund. METROPOLITAN ST. LOUIS SEWER DISTRICTCHANGES IN FUND BALANCESPECIAL FUNDSWASTEWATER EMERGENCY - FUND 4122Actual Actual Budget Forecast Budget Projected ProjectedFY2013 FY2014 FY2015 FY2015 FY2016 FY2017 FY2018FUND BALANCE B.O.P.5,226,256$ 4,866,476$ 5,503,113$ 5,497,165$ 4,857,939$ 4,627,367$ 4,895,799$ Revenues: Interest on Investments7,920$ 28,190$ 27,444$ 10,774$ 19,428$ 18,432$ 19,428$ Total Revenues7,920$ 28,190$ 27,444$ 10,774$ 19,428$ 18,432$ 19,428$ Expenditures: Construction and Engineering617,700$ (352,499)$ 250,000$ 900,000$ 500,000$ -$ -$ Total Expenditures617,700$ (352,499)$ 250,000$ 900,000$ 500,000$ -$ -$ Net Operating Income (Loss)(609,780)$ 380,689$ (222,556)$ (889,226)$ (480,572)$ 18,432$ 19,428$ Interfund Transfers250,000$ 250,000$ 250,000$ 250,000$ 250,000$ 250,000$ 250,000$ Increase (Decrease) in Fund Bal.(359,780)$ 630,689$ 27,444$ (639,226)$ (230,572)$ 268,432$ 269,428$ Percentage of Change -7% 13% 0% -12% -5% 6% 6%FUND BALANCE E.O.P.4,866,476$ 5,497,165$ 5,530,557$ 4,857,939$ 4,627,367$ 4,895,799$ 5,165,227$ METROPOLITAN ST. LOUIS SEWER DISTRICTCHANGES IN FUND BALANCESPECIAL FUNDSSTORMWATER EMERGENCY - FUND 4123Actual Actual Budget Forecast Budget Projected ProjectedFY2013 FY2014 FY2015 FY2015 FY2016 FY2017 FY2018FUND BALANCE B.O.P.741,361$ 1,134,620$ 1,214,998$ 1,391,325$ 1,644,141$ 1,650,717$ 1,907,293$ Revenues: Interest on Investments917$ 6,705$ 7,680$ 2,816$ 6,576$ 6,576$ 7,572$ Total Revenues917$ 6,705$ 7,680$ 2,816$ 6,576$ 6,576$ 7,572$ Expenditures: Construction and Engineering-$ -$ 250,000$ -$ 250,000$ -$ -$ Total Expenditures-$ -$ 250,000$ -$ 250,000$ -$ -$ Net Operating Income (Loss)917$ 6,705$ (242,320)$ 2,816$ (243,424)$ 6,576$ 7,572$ Interfund Transfers392,342$ 250,000$ 250,000$ 250,000$ 250,000$ 250,000$ 250,000$ Increase (Decrease) in Fund Bal.393,259$ 256,705$ 7,680$ 252,816$ 6,576$ 256,576$ 257,572$ Percentage of Change 53% 23% 1% 18% 0% 16% 14%FUND BALANCE E.O.P.1,134,620$ 1,391,325$ 1,222,678$ 1,644,141$ 1,650,717$ 1,907,293$ 2,164,865$ Fiscal Year 2016 BUDGET BUDGET ORDINANCE An ordinance is a bill, resolution or order by means of which appropriations are given legal effect. It is the method by which the appropriation of the annual budget is enacted into law by the Board of Trustees. FY16 Proposed Budget Ordinance and Reconciliation PROPOSED BUDGET ORDINANCE Fiscal Year 2016 * Reported as required per General Accounting Standards Board (GASB) Statement #34 Fund Transfers Transfers from Wastewater Revenue Fund: General Fund $208,967,916 Sanitary Replacement Fund 21,000,000 Wastewater Emergency Fund 250,000 Water Backup Insurance and Reimbursement Fund 3,650,000 General Insurance Fund 5,700,000 Debt Service Funds 73,481,319 Total Wastewater Revenue Transfers $313,049,235 Transfers from Stormwater Revenue Fund: Stormwater Emergency Fund $250,000 Districtwide Stormwater Fund 1,145,276 Total Stormwater Revenue Transfers $1,395,276 Transfers from General Fund: Districtwide Stormwater Fund $5,153,198 Stormwater Operations, Maintenance and Construction Improvement Fund 10,480,208 Total General Fund Transfers $15,633,406 Total Fund Transfers $330,077,917 Revenue: Wastewater Revenue Fund $313,049,235 Stormwater Revenue Fund 1,395,276 Total Revenue Funds $314,444,511 Appropriations: General Fund $183,534,225 Water Backup Insurance and Reimbursement Fund 3,600,248 General Insurance Fund 5,598,747 Subtotal General, Water Back-Up, and General Insurance Funds $192,733,220 Stormwater Operations, Maintenance & Construction Improvement Fund $17,087,916 Total Operating Budget $209,821,136 Emergency Funds $750,000 Debt Service Funds 73,481,319 $74,231,319 Total Appropriations $284,052,455 Less: Interfund Services for Stormwater Operations *(17,087,916) Net Appropriations $266,964,539 PROPOSED FY16 BUDGET ORDINANCE AN ORDINANCE, repealing and superseding Ordinance No. 13855 adopted June 12, 2014, 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, 2015 and ending June 30, 2016, amounting in the aggregate to Two Hundred Eighty-four Million Fifty-two Thousand Four Hundred Fifty-five Dollars ($284,052,455) 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 14, 2015. 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 Thirteen Million Forty-nine Thousand Two Hundred Thirty-five Dollars ($313,049,235) 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, General Insurance 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, 2015, and ending June 30, 2016. Section Two – Stormwater Revenue Fund. The total dollars collected in the Stormwater Revenue Fund is estimated to be One Million Three Hundred Ninety-five Thousand Two Hundred Seventy-six Dollars ($1,395,276) and is hereby transferred from the Stormwater Revenue Fund to the Districtwide Stormwater Fund and the Stormwater Emergency Fund for the support, operation and maintenance of several departments, Board, Civil Service Commission, for other lawful activities of the District for the fiscal year beginning July 1, 2015, and ending June 30, 2016. TOTAL USER CHARGE REVENUE $314,444,511 DISTRICT OPERATING FUNDS Section Three – General Fund. There is hereby transferred from the Wastewater Revenue Fund the sum of Two Hundred Eight Million Nine Hundred Sixty-seven Thousand Nine Hundred Sixteen Dollars ($208,967,916). There is hereby appropriated and set apart out of the General Fund of the District the sum of One Hundred Eighty-three Million Five Hundred Thirty-four Thousand Two Hundred Twenty-five Dollars ($183,534,225) for the support, operation and maintenance of several departments, Board, Civil Service Commission, and other lawful activities of the District. Section Four – 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 Three Million Six Hundred Fifty Thousand Dollars ($3,650,000) 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 Six Hundred Thousand Two Hundred Forty-eight Dollars ($3,600,248). Section Five – General Insurance Fund. For the purpose of providing workers’ compensation, property insurance, general liability insurance, auto liability insurance and flood insurance there is hereby transferred from the Wastewater Revenue Fund the sum of Five Million Seven Hundred Thousand Dollars ($5,700,000) to the General Insurance Fund. There is hereby appropriated and set apart out of the General Insurance Fund the sum of Five Million Five Hundred Ninety-eight Thousand Seven Hundred Forty-seven Dollars ($5,598,747). TOTAL GENERAL FUND, WATER BACK-UP, AND GENERAL INSURANCE BUDGET $192,733,220 STORMWATER OPERATIONS, MAINTENANCE, ADMINISTRATION AND CONSTRUCTION IMPROVEMENT FUNDS Section Six – For the purpose of providing Stormwater Operations, Maintenance, Administration, and Construction Improvements, there is hereby appropriated Seventeen Million Eighty-seven Thousand Nine Hundred Sixteen Dollars ($17,087,916). Appropriations will be executed through the Stormwater Operations, Maintenance, Administration and Construction Improvement Funds as follows: Section Six (1) – District Wide Stormwater Fund (5110). For the purpose of providing for operations, maintenance, administration, and construction Improvement, there is hereby transferred from the General Fund to the District Wide Stormwater Fund the sum of Five Million One Hundred Fifty-three Thousand One Hundred Ninety-eight Dollars ($5,153,198) and from the Stormwater Revenue Fund the sum of One million One Hundred Forty-five Thousand Two Hundred Seventy-six Dollars ($1,145,276). There is hereby appropriated and set apart out of the District Wide Stormwater Fund the sum of Seven Million Two Hundred Five Thousand Fifty-two Dollars ($7,205,052) for use by the Executive Director in contracting for work or repairs. Section Six (2) – Stormwater and Maintenance, Operations and Construction Improvement Fund (5130). For the purpose of allowing the District to better segregate the wastewater and stormwater activities of the District for financial reporting purposes, there is hereby transferred from the General Fund the sum of Ten Million Four Hundred Eighty Thousand Two Hundred Eight Dollars ($10,480,208). There is hereby appropriated and set apart out of the Stormwater and Maintenance, Operations and Construction Improvement Fund the sum of Six Million Two Hundred Ninety-four Thousand Nine Hundred Thirty-six Dollars ($6,294,936) for use by the Executive Director in contracting for work or repairs. Section Six (3) – Black Creek OMCI Fund (5594). For the purpose of providing for Operations, Maintenance, Administration, Construction Improvement, there is hereby appropriated and set apart out of the Black Creek OMCI Fund the sum of Five Hundred Thirty-four Thousand Four Hundred Sixty-eight Dollars ($534,468) for use by the Executive Director in contracting for work or repairs. Section Six (4) – Clayton Central OMCI Fund (5563). For the purpose of providing for Operations, Maintenance, Administration, Construction Improvement, there is hereby appropriated and set apart out of the Clayton Central OMCI Fund the sum of Thirty-six Thousand Eight Hundred Fifty-two Dollars ($36,852) for use by the Executive Director in contracting for work or repairs. 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 Seven Hundred Forty-seven Thousand One Hundred Fifty-six Dollars ($747,156) for use by the Executive Director in contracting for work or repairs. 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 One Hundred Seventy-two Thousand Four Hundred Forty Dollars ($172,440) for use by the Executive Director in contracting for work or repairs. 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 Three Hundred Fifty-seven Thousand Three Hundred Ninety-six Dollars ($357,396) for use by the Executive Director in contracting for work or repairs. Section Six (8) – Fountain Creek OMCI Fund (5569). For the purpose of providing for Operations, Maintenance, Administration, Construction Improvement, there is hereby appropriated and set apart out of the Fountain Creek OMCI Fund the sum of Ninety-five Thousand Four Hundred Forty-eight Dollars ($95,448) for use by the Executive Director in contracting for work or repairs. Section Six (9) – 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 Four Hundred Thirty-four Thousand Six Hundred Sixty-four Dollars ($434,664) for use by the Executive Director in contracting for work or repairs. Section Six (10) – Loretta-Joplin OMCI Fund (5574). For the purpose of providing for Operations, Maintenance, Administration, Construction Improvement, there is hereby appropriated and set apart out of the Loretta-Joplin OMCI Fund the sum of Nine Thousand Nine Hundred Twenty-four Dollars ($9,924) for use by the Executive Director in contracting for work or repairs. Section Six (11) – 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 Four Hundred Nine Thousand Seven Hundred Eighty-eight Dollars ($409,788) for use by the Executive Director in contracting for work or repairs. Section Six (12) – North Affton OMCI Fund (5579). For the purpose of providing for Operations, Maintenance, Administration, Construction Improvement, there is hereby appropriated and set apart out of the North Affton OMCI Fund the sum of Fourteen Thousand One Hundred Forty-eight Dollars ($14,148) for use by the Executive Director in contracting for work or repairs. Section Six (13) – Seminary Branch of River Des Peres OMCI Fund (5593). For the purpose of providing for Operations, Maintenance, Administration, Construction Improvement, there is hereby appropriated and set apart out of the Seminary Branch of River Des Peres OMCI Fund the sum of Eighty-five Thousand Eight Hundred Dollars ($85,800) for use by the Executive Director in contracting for work or repairs. Section Six (14) – Shrewsbury Branch of River Des Peres OMCI Fund (5592). For the purpose of providing for Operations, Maintenance, Administration, Construction Improvement, there is hereby appropriated and set apart out of the Shrewsbury Branch of River Des Peres OMCI Fund the sum of Two Thousand Four Dollars ($2,004) for use by the Executive Director in contracting for work or repairs. Section Six (15) – 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 Two Hundred Twenty-eight Dollars ($75,228) for use by the Executive Director in contracting for work or repairs. Section Six (16) – 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 Two Hundred Seventy-one Thousand Two Hundred Ninety-six Dollars ($271,296) for use by the Executive Director in contracting for work or repairs. Section Six (17) – 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 Three Hundred Twenty-nine Thousand One Hundred Twelve Dollars ($329,112) for use by the Executive Director in contracting for work or repairs. Section Six (18) – Wellston OMCI Fund (5589). For the purpose of providing for Operations, Maintenance, Administration, Construction Improvement, there is hereby appropriated and set apart out of the Wellston OMCI Fund the sum of Twelve Thousand Two Hundred Four Dollars ($12,204) for use by the Executive Director in contracting for work or repairs. TOTAL OMCI BUDGET $ 17,087,916 EMERGENCY WORK OR REPAIR FUNDS 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 Five Hundred Thousand Dollars ($500,000) for use by the Executive Director in contracting for emergency work or repairs. Section Eight – Stormwater Emergency Fund. For the purpose of providing for emergency work or repairs requiring prompt attention, there is hereby transferred from the Stormwater Revenue Fund to the Stormwater Emergency Fund the sum of Two Hundred Fifty Thousand Dollars ($250,000). There is hereby appropriated and set apart out of the Stormwater Emergency Fund the sum of Two Hundred Fifty Thousand Dollars ($250,000) for use by the Executive Director in contracting for emergency work or repairs. TOTAL EMERGENCY FUND BUDGET $ 750,000 DEBT SERVICE FUNDS 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, 2015 and ending June 30, 2016, there is hereby transferred from the Wastewater Revenue Fund to the Wastewater Revenue Bond Service Funds the total sum of Seventy-three Million Four Hundred Eighty-one Thousand Three Hundred Nineteen Dollars ($73,481,319). Appropriations will be executed through the Debt Service Funds as follows for total District principal and interest falling due on outstanding revenue bonds, including any new issues planned during the fiscal year, and banking fees relating to the debt: Section Nine (1) – Wastewater Principal and Interest Bond 2004A – Fund (2804). There is hereby appropriated and set apart out of the Wastewater Revenue Bond Service Fund Number 2804 the sum of Twenty-three Million Nine Hundred Thirty-one Thousand Four Hundred Twenty-nine Dollars ($23,931,429). Section Nine (2) – Wastewater Principal and Interest Bond 2006C – Fund (2808) There is hereby appropriated and set apart out of the Wastewater Revenue Bond Service Fund Number 2808 the sum of Two Million Nine Hundred Two Thousand Dollars ($2,902,000). Section Nine (3) – Wastewater Principal and Interest Bond 2008A – Fund (2810) There is hereby appropriated and set apart out of the Wastewater Revenue Bond Service Fund Number 2810 the sum of One Million Six Hundred Thirty-two Thousand Four Hundred Thirty-five Dollars ($1,632,435). Section Nine (4) – 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 Sixty Thousand Eight Hundred Seventy-six Dollars ($3,360,876). Section Nine (5) – 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 Eighty Thousand Five Hundred Fifty Dollars ($3,880,550). Section Nine (6) – 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 Five Hundred Fifty-four Thousand Two Hundred Twenty-five Dollars ($15,554,225). Section Nine (7) – 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 Thirty-eight Thousand Seven Hundred Twelve ($9,038,712). Section Nine (8) – Wastewater Principal and Interest Bond 2013B – Fund (2819) There is hereby appropriated and set apart out of the Wastewater Revenue Bond Service Fund Number 2819 the sum of Eight Million One Hundred Twelve Thousand One Hundred Seventy-five Dollars ($8,112,175). Section Nine (9) – Wastewater Principal and Interest Bond 2013A – Fund (2820) There is hereby appropriated and set apart out of the Wastewater Revenue Bond Service Proposed Fund the sum of Three Million Three Hundred Ninety-seven Thousand Five Hundred Sixty-two Dollars ($3,397,562). Section Nine (10) – Wastewater Principal and Interest Proposed Fund There is hereby appropriated and set apart out of the Wastewater Revenue Bond Service Proposed Fund the sum of One Million Six Hundred Seventy-one Thousand Three Hundred Thirty-five Dollars ($1,671,355). TOTAL DEBT SERVICE BUDGET $ 73,481,319 TOTAL DISTRICT BUDGET APPROPRIATIONS $ 284,052,455 Less: Inter-fund Services for Stormwater Operations $ (17,087,916) NET DISTRICT BUDGET APPROPRIATIONS $ 266,964,539 WASTEWATER CONSTRUCTION PROGRAM USER CHARGE FUNDING 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 Twenty-one Million Dollars ($21,000,000). (Reported as required by General Accounting Standards Board (GASB) Statement #34 SUMMARY OF APPROPRIATIONS FISCAL YEAR 2016 Operating Budget District General Fund $ 183,534,225 District Water Backup Insurance and Reimbursement Fund 3,600,248 District General Insurance Fund 5,598,747 OMCI Funds 17,087,916 TOTAL OPERATING BUDGET $ 209,821,136 TOTAL EMERGENCY WORK OR REPAIR BUDGET $ 750,000 TOTAL DEBT SERVICE BUDGET $ 73,481,319 TOTAL DISTRICT APPROPRIATIONS $ 284,052,455 Less: Inter-fund Services for Stormwater Operations $ (17,087,916) NET DISTRICT APPROPRIATIONS $ 266,964,539 * Reported as required per General Accounting Standards Board (GASB) Statement # 34 Fiscal Year 2016 BUDGET TAX ORDINANCE FY16 Proposed Tax Ordinance Taxes are based on voter-approved rates that are included on the tax bills issued by the City of St. Louis or St. Louis County. The tax bills are calculated based on the tax assessment information provided by the governing authority and the current tax rates. The tax revenue is realized in the first half of the fiscal year. PROPOSED TAX ORDINANCE AN ORDINANCE repealing Ordinance No. 13979, adopted September 30, 2014, and enacting a new Ordinance in lieu thereof, determining the amount of taxes which shall be levied, assessed, and collected in the year 2015 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 2015 to levy, assess, and 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, 2015, 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, 2015, the amount of taxes which shall be levied, assessed, and collected in the year 2015 on all taxable tangible property within the boundaries of The Metropolitan St. Louis Sewer District shall be Five Million One Hundred Fifty-three Thousand One Hundred Ninety-eight Dollars ($5,153,198), which will be produced by the rate of one point nine two cents (.0192) per one hundred dollars assessed valuation for residential property, one point nine two cents (.0192) per one hundred dollars assessed valuation for agricultural property, one point nine two cents (.0192) per one hundred dollars assessed valuation for commercial property and one point nine two cents (.0192) per one hundred dollars assessed valuation for personal property, and of which Eight Hundred Eight Thousand Six Hundred Fifteen Dollars ($808,615), 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 Three Hundred Forty-four Thousand Five Hundred Eighty-three Dollars ($4,344,583), 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 Three. In The Metropolitan St. Louis Sewer District, for the purposes of operation and maintenance of said existing public stormwater facilities, and for the anticipated tax delinquencies during the fiscal year beginning July 1, 2015, the amount of taxes which shall be levied, assessed, and collected in the year 2015 on all taxable tangible property in said District shall be Ten Million Four Hundred Eighty Thousand Two Hundred Eight Dollars ($10,480,208), which total sum will be produced by the rate of six point six eight cents (.0668) per one hundred dollars assessed valuation for residential property, six point six eight cents (.0668) per one hundred dollars assessed valuation for agricultural property, six point six eight cents (.0668) per one hundred dollars assessed valuation for commercial property and six point six eight cents (.0668) per one hundred dollars assessed valuation for personal property, and of which total sum Two Million Eight Hundred Thirteen Thousand Three Hundred Seven Dollars ($2,813,307), 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 Seven Million Six Hundred Sixty-six Thousand Nine Hundred Two Dollars ($7,666,902), shall be levied, assessed, and collected on taxable tangible property within that part of the corporate limits of St. Louis County lying within the original boundaries of the District, as described in the Charter of the District, and within the areas described in the annexation ordinances listed in District Ordinance No. 3753, adopted April 11, 1979. These funds are to be allocated to the Stormwater Operations & Maintenance Fund. Section Four. The amount of taxes which shall be levied, assessed and collected in the year 2015 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 One Million Eight Hundred Seventeen Thousand One Hundred Thirteen Dollars ($1,817,113), which sum will be produced by the rate of ten cents (.100) per one hundred dollars assessed valuation for residential property, seven point two cents (.072) 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. Section Five. The amount of taxes which shall be levied, assessed and collected in the year 2015 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 One Million Three Hundred Fifty-two Thousand Sixty-three Dollars ($1,352,063), which sum will be produced by the rate of eight cents (.080) per one hundred dollars assessed valuation for residential property, eight cents (.080) per one hundred dollars assessed valuation for agricultural property, eight point two cents (.082) per one hundred dollars assessed valuation for commercial property and eight point six cents (.086) 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 2015 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 Six Hundred Forty-six Thousand One Hundred Forty-seven Dollars ($646,147), which sum will be produced by the rate of nine point nine cents (.099) 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. Section Seven. The amount of taxes which shall be levied, assessed and collected in the year 2015 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 One Hundred Forty-nine Thousand Five Hundred Forty-one Dollars ($149,541), which sum will be produced by the rate of ten cents (.100) per one hundred dollars assessed valuation for residential property, nine point three cents (.093) per one hundred dollars assessed valuation for agricultural property, ten cents (.100) per one hundred dollars assessed valuation for commercial property and nine point nine cents (.099) 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 2015 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 2015 on all taxable 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 Twenty-one Thousand Six Hundred Thirty-eight Dollars ($21,638), which sum will be produced by the rate of eight point two cents (.082) per one hundred dollars assessed valuation for residential property, zero cents (.000) per one hundred dollars assessed valuation for agricultural property, six cents (.060) per one hundred dollars assessed valuation for commercial property and nine cents (.090) 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 2015 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 2015 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 Eight Hundred Forty-six Thousand Seven Hundred Thirty-seven Dollars ($846,737), which sum will be produced by the rate of nine cents (.090) per one hundred dollars assessed valuation for residential property, zero cents (.000) per one hundred dollars assessed valuation for agricultural property, nine point nine cents (.099) per one hundred dollars assessed valuation for commercial property and nine point four cents (.094) per one hundred dollars assessed valuation for personal property. Section Twelve. The amount of taxes which shall be levied, assessed and collected in the year 2015 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 Three Million Four Hundred Ninety-six Thousand Two Hundred Forty-one Dollars ($3,496,241), which sum will be produced by the rate of eight cents (.080) per one hundred dollars assessed valuation for residential property, four point seven (.047) per one hundred dollars assessed valuation for agricultural property, eight point five cents (.085) per one hundred dollars assessed valuation for commercial property and nine point three cents (.093) 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 2014 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 Two Hundred Sixty-five Thousand Five Hundred Ninety-seven Dollars ($265,597), which sum will be produced by the rate of five point three cents (.053) per one hundred dollars assessed valuation for residential property, zero cents (.000) per one hundred dollars assessed valuation for agricultural property, ten cents (.100) per one hundred dollars assessed valuation for commercial property and six point nine cents (.069) 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 2015 on all taxable 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 2015 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 2015 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 Nineteen Thousand Nine Hundred Twenty-nine Dollars ($19,929), which sum will be produced by the rate of six point six cents (.066) per one hundred dollars assessed valuation for residential property, zero cents (.000) per one hundred dollars assessed valuation for agricultural property, six point six cents (.066) per one hundred dollars assessed valuation for commercial property and eight point two cents (.082) per one hundred dollars assessed valuation for personal property. Section Seventeen. The amount of taxes which shall be levied, assessed and collected in the year 2015 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 Two Hundred Twenty-three Thousand Eight Hundred Seventy-nine Dollars ($223,879), which sum will be produced by the rate of seven point one cents (.071) per one hundred dollars assessed valuation for residential property, zero cents (.000) per one hundred dollars assessed valuation for agricultural property, seven point eight cents (.078) per one hundred dollars assessed valuation for commercial property and seven point six cents (.076) 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 2015 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 2015 on all taxable tangible property within that part of the corporate limits of St. Louis County lying within Subdistrict No. 1 of the River des Peres Watershed (Creve Coeur-Frontenac Area), as defined and delineated by District Ordinance No. 24, adopted June 20, 1955, and as enlarged by annexation thereto of the area described in District Ordinance No. 1719 adopted February 13, 1968, shall be Zero Dollars ($0.00), which sum will be produced by the rate of zero cents (.000) per one hundred dollars assessed valuation for residential property, zero cents (.000) per one hundred dollars assessed valuation for agricultural property, zero cents (.000) per one hundred 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 2015 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 Fifty-nine Thousand Five Hundred Eighty-eight Dollars ($59,588), which sum will be produced by the rate of eight point six cents (.086) per one hundred dollars assessed valuation for residential property, zero cents (.000) per one hundred dollars assessed valuation for agricultural property, six cents (.060) per one hundred dollars assessed valuation for commercial property and eight point five cents (.085) 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 2015 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 Thirty-one Thousand One Hundred Seventy-one Dollars ($31,171), which sum will be produced by the rate of nine point five cents (.095) per one hundred dollars assessed valuation for residential property, zero cents (.000) 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. 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. Fiscal Year 2016 BUDGET WASTEWATER RATES ORDINANCE Ordinance #13758 The Wastewater Sewer Service Charges are established through an ordinance and must be approved by the Board of Trustees to be enacted. A Rate Commission process every three years is used to review and make recommendations regarding the rates to the Board of Trustees. WASTEWATER ORDINANCE NO. 13758 AN ORDINANCE repealing and superseding Ordinance No. 13402 adopted June 14, 2012, and enacting a new ordinance in lieu thereof establishing a new Section Nineteen, Adjustment Review Committee. WHEREAS, The Metropolitan St. Louis Sewer District, a body corporate, a municipal corporation and a political subdivision of the State of Missouri (herein called the "District"), now owns and operates a revenue producing sewer and drainage system serving the District and its inhabitants (the "System") and pursuant to Section 3.020(1) of the Charter of the District adopted by the voters within the District for its government (the "Charter"), has the power "to maintain, operate, reconstruct, and improve the same as a comprehensive sewer and drainage system, and to make additions, betterments, and extensions thereto; to protect the public health and welfare by preventing or abating the pollution of water; and . . . [has] all the rights, privileges, and jurisdiction necessary or proper for carrying such powers into execution"; and WHEREAS, the District is subject to the provisions of the federal Water Pollution Control Act, as amended, 33 U.S.C. §§ 1251 et seq., commonly referred to as the Clean Water Act (the "Federal Clean Water Act") and the Missouri Clean Water Law, §§ 644.006 et seq. R.S.MO. 1986, as amended (the "Missouri Clean Water Law") the objectives of which are to restore and maintain the chemical, physical, and biological integrity of the nation's waters; and WHEREAS, the District has obtained construction grants (the "Grants") from the Missouri Department of Natural Resources ("MDNR") and the Environmental Protection Agency ("EPA") for improvements to the System and has entered into grant agreements with such governmental agencies as a condition to obtaining such Grants (the "Grant Agreements"); and WHEREAS, the federal regulations promulgated pursuant to the Federal Clean Water Act and the District's Grant Agreements require the District to "review not less often than every two years the wastewater contribution of users and user classes, the total cost of operation and maintenance of the treatment works, and its approved user charge system . . . and to revise the charges for users or user classes to accomplish the following: (1) Maintain the proportionate distribution of operation and maintenance costs among users and user classes as required herein; (2) generate sufficient revenue to pay the total operation and maintenance costs necessary to the proper operation and maintenance (including replacement) of the treatment works . . ."; and WHEREAS, Section 3.020 (16) of the Plan of the District authorizes the Board of Trustees "[t]o establish by ordinance a schedule or schedules of rates, rentals, and other charges, to be collected from all the real property served by the sewer facilities of the District, whether public or private, and to prescribe the manner in which and time at which such rates, rentals, and charges are to be paid, and to change such schedule or schedules from time to time as the Board may deem necessary, proper, or advisable, and to collect or enforce collection of all such charges. Such schedule or schedules may be based upon any classifications or sub-classifications which the Board may determine to be fair and reasonable . . . including but not limited to: (a) the consumption of water on premises connected with such facilities, taking into consideration commercial, industrial, and agricultural use of water; (b) the number and kind of plumbing fixtures connected with such facilities; (c) the number of persons served by such facilities; or (d) any combination of the factors enumerated. Any such rates, rentals, or other charges against public property shall be paid out of the general treasury of the public body, agency, corporation, or authority owning such property."; and WHEREAS, Section 7.040 of the Charter of the District established a Rate Commission to review and make recommendations to the Board of Trustees regarding all proposed changes in wastewater rates, storm water rates and tax rates or change in the structure of any of the foregoing; and WHEREAS, the Rate Commission, after having conducted public hearings and weighing evidence regarding the proposed wastewater user rate change, issued its Wastewater Rate Change Amendment Report on October 17, 2011, which recommended the wastewater user rates as hereinafter adopted; and WHEREAS, through Resolution No. 3006, adopted December 8, 2011, the Board of Trustees accepted said Wastewater Rate Change Amendment Report as issued by the Rate Commission on October 17, 2011. WHEREAS, the Board of Trustees (the "Board") has determined that it is appropriate to revise the schedule of Wastewater User Charges as provided in this Ordinance to provide for the determination and billing of such user charges; and WHEREAS, the Board is concerned with the impact of the Wastewater User Charges as provided by this Ordinance on low income customers of the District and the Board has adopted a low income assistance program (the "Low Income Assistance Program") to provide a "low income assistance credit" on bills for Wastewater User Charges to "eligible low income customers" pursuant to Ordinance No.12686 of the District; and WHEREAS, the revenues to be derived from the Wastewater User Charges will be set aside in a separate fund and used for the purposes of operating, maintaining and replacing the Wastewater System in the District, as herein provided; and WHEREAS, the Wastewater User Charges bear a substantial relationship to and are designed to cover the costs of operating, maintaining and replacing the Wastewater System, as herein provided; and WHEREAS, the Board does hereby find and determine that the imposition of the schedule of increased Wastewater User Charges as provided in this Ordinance, is necessary to enable the District to operate its Wastewater System on a sound basis, to satisfy the requirements of the Plan, the Federal Clean Water Act, and the Missouri Clean Water Law, to comply with the mandates of the District's Grant Agreements, and the rules and regulations of the EPA. NOW, THEREFORE, BE IT ORDAINED BY THE BOARD OF TRUSTEES OF THE METROPOLITAN ST. LOUIS SEWER DISTRICT: Section One. Definitions of Words and Terms. In addition to words and terms defined elsewhere in this Ordinance, the following words and terms as used in this Ordinance shall have the following meanings, unless some other meaning is plainly intended: "Approved Meter" means a water meter meeting the standards of meters used by the City of St. Louis Water Division, the Missouri American Water Company, or the public water supplier which provides water service to such Property, or a sewage flow meter satisfactory to the District. "Base Charge" means the sum of the System Availability Charge and the Billing and Collection Charges pursuant to Section Three of this Ordinance. "Billing and Collection Charges" means the charges established by the District pursuant to Section Three of this Ordinance, which are designed to recover the cost related to issuing and collecting bills. "Best Equated Period" means a 90 to 92 day period of water usage for Metered Residential Property between November and April of the preceding winter period when lawn watering and other outdoor water uses are at a minimum and metered water use can best be equated to Wastewater discharges; provided that if the water bill issued during such period covers water usage for a period less than 90 days or more than 92 days the Best Equated Period shall mean a 91 day period and water usage shall be calculated based on average daily usage for the actual billing period. If water usage is less than 1 hundred cubic feet (ccf) for the aforesaid 90 to 92 day period, and water service remained active for said period, a minimum water usage of 1 ccf shall be imposed for said "Metered Residential Property". If water service is instituted after the aforesaid 90 to 92 day period, an average water usage of 8 ccf shall be imposed for said "Metered Residential Property" until such time as the actual "Best Equated Period" data can be established. "Biochemical Oxygen Demand" or "BOD" means the quantity of oxygen utilized in the biochemical oxidation of organic matter in 5 days as determined by Standard Test Procedures and expressed in milligrams per liter. "Board" means the Board of Trustees of the District. "Capital Charge" means that portion of the total charges for wastewater services provided by the District which is established for debt retirement, construction or reconstruction of the Wastewater System, and any other lawful purpose of the District or its sub districts and not considered part of the Wastewater User Charges, or the Storm Water User Charges. Chemical Oxygen Demand" or "COD" means the quantity of oxygen utilized in the chemical oxidation of organic and inorganic matter as determined by Standard Test Procedures and expressed in milligrams per liter. "Compliance Charge" means the charge established by the District pursuant to Section Three (A)(3) of this Ordinance which is designed to recover all District compliance activities for Non-Residential Properties required to comply with federal environmental regulations which are not recovered by specific environmental permit fees, Wastewater Monitoring Fees, or other related fees. "Contributed Wastewater Volume" means the quantity of water-borne wastes emanating from Property and, specifically, (1) for Metered Single-Unit Residential Property, means billed water usage during the Best Equated Period; (2) for Metered Multi-Unit Residential/Non-Residential Property, means either (a) billed water usage throughout the year with exemption allowances for any water that does not enter the Wastewater System, or (b) measured Wastewater volume; and (3) for Unmetered Residential Property, means average indoor water usage characteristics of various housing attributes, as defined in the Rate Study, applied to the number of rooms and plumbing fixtures of each User's Property, as determined by the District. "District" means The Metropolitan St. Louis Sewer District. "Extra Strength Surcharges" means the Extra Strength Surcharges imposed by Section Three (A)(2) of this Ordinance. "Metered Non-Residential/Multi-Unit Residential Property" means Property used both for non-residential and residential purposes which consists of one or more non-residential units and one or more residential dwelling units connected to an approved meter. "Metered Property" means all Property connected to an Approved Meter through which the amount of water usage is measured. "Metered Residential Property" means Property used only for human residency which consists of one or more residential units connected to an approved meter. "Non-residential Property" means all Property other than Residential Property. "Normal Wastewater" means waters or wastes having (a) a 5-day Biochemical Oxygen Demand (BOD) not greater than 300 milligrams per liter; and (b) containing not more than 300 milligrams per liter of Suspended Solids (SS); and (c) having a Chemical Oxygen Demand (COD) not greater than 600 milligrams per liter. "Ordinance" means this Ordinance of the District unless a different Ordinance is indicated. "Owner" or "Owners" means the Person or Persons designated as the owner or owners of record of Property as set forth in the records of the office of the respective Recorders of Deeds for the City of St. Louis or for St. Louis County, Missouri. "Person" means any individual, firm, proprietorship, partnership, company, municipality, state, federal or local governmental entity, association, society, corporation, group, or other entity. "Plan" means the Proposed Plan of the Metropolitan St. Louis Sewer District as approved by the voters of the City of St. Louis and St. Louis County at a special election held on February 9, 1954 and amended by said voters on November 7, 2000. "Pollutant" means any material or substance, toxic or otherwise, discharged to the Wastewater System which either singularly or in combination with other materials or substances interferes with, disrupts, or inhibits the Wastewater System's operations, or is not in compliance with specific prohibitions or standards developed by District, federal, state or local governments, or passes through the Wastewater System in a concentration which violates established effluent regulations or water quality standards. “Property" means an improved lot or parcel of real property, whether public or private, which is served by the Wastewater System. "Rate Commission" means that body established pursuant to Section 7.040 of the Charter of the District to review and make recommendations to the Board of Trustees regarding all proposed changes in wastewater rates, storm water rates and tax rates or change in the structure of any of the foregoing. "Residential Property" means Property used only for human residency. "Room/Fixture Charges" means the charges established by the District pursuant to Section Three of this Ordinance billed to each User Account based on the number of rooms and plumbing fixtures in such User's Property as determined by the District. "Served" or "Service" means Property with a sewer connected, either directly or indirectly, to the District's Wastewater System, or Property which otherwise discharges Wastewater directly or indirectly into the Wastewater System; or if the discharge of such substances there from ultimately enters the District's Wastewater System. "Sewer Use Ordinance" means Ordinance No. 13021 of the District, adopted January 14, 2010, as amended. "Standard Test Procedures" means "Guidelines Establishing Test Procedures for Analysis of Pollutants Under Clean Water Act" (40 CFR 136), as supplemented and amended from time to time. "Storm Water User Charges" means the charges established by District Ordinance No. 13125, adopted August 12, 2010, as amended. "Suspended Solids" or "SS" means solids that either float on the surface of, or are suspended in water, Wastewater, or other liquids; as determined by analysis for non-filterable residue, in accordance with Standard Test Procedures and expressed in milligrams per liter. "System Availability Charge" means the charge established by the District pursuant to Section Three of this Ordinance which is designed to recover a portion of the costs related to infiltration and inflow. "Unit" means the portion of Residential Property designed for occupancy by a single person or single family. "Unmetered Residential Property" means Residential Property which is not connected to an Approved Meter. "User" means: (1) the Person occupying the Property; or (2) Owner of Property; or (3) the Person holding a permit for water service to the Property Served by the Wastewater System; or (4) any Person Served by the Wastewater System. "User Account" means each separate account to which a bill for Wastewater User Charges is issued by the District. "Volume Charge" means the Volume Charges established by the District pursuant to Section Three of this Ordinance billed to each User Account based on Contributed Wastewater Volume. "Wastewater" means the water-borne wastes emanating from Property, together with such groundwater, surface water, or storm water which enters the Wastewater System. "Wastewater Monitoring Fees" means the Schedule of Wastewater Monitoring Fees referred to in Section Four of this Ordinance and set forth in Appendix II. "Wastewater System" means the entire sewer and drainage system owned and operated by the District for the collection, transportation, storage, handling, and treatment of Wastewater, to serve the needs of the District and its inhabitants and others, including all appurtenances and facilities connected therewith or relating thereto, together with all extensions, improvements, additions and enlargements thereto hereafter made or acquired by the District. "Wastewater User Charges" means the applicable charges established by Section Three of this Ordinance, which consist of that portion of the charges of the District, which are established in a proportional and adequate manner to pay the cost of operation and maintenance (including replacement) of the Wastewater System in accordance with the requirements of the EPA and the MDNR. Section Two. Establishment of Wastewater User Charges. There are hereby ratified, confirmed and established for services provided by the District to any Property Served by the Wastewater System, the Wastewater User Charges as set forth in Appendix I. All such Wastewater User Charges shall be in addition to any applicable Capital Charges. The District’s Wastewater User Charges must comply with the following mandates (the "Environmental Mandates"): (i) to have an approved Wastewater User Charge as required by the Federal Clean Water Act, the Missouri Clean Water Law and its Grant Agreements, and (ii) to provide necessary funds to operate, maintain and replace its Wastewater System so as to provide adequate Service to District residents. The District finds that it is necessary and in the public interest to implement the schedule of Wastewater User Charges as herein provided in order to protect the public health, safety and welfare and to insure the District's continued compliance with the Environmental Mandates. Section Three. Wastewater User Charges. (A) Metered Property. (1) Each metered property shall be charged a Base Charge and a Volume Charge as set forth in Appendix I. The Volume Charge shall be calculated separately for each Property, using the most current determination of Contributed Wastewater Volume. (2) Extra Strength Surcharges. Extra Strength Surcharges for the treatment of wastes containing Suspended Solids, Biochemical Oxygen Demand or Chemical Oxygen Demand exceeding Normal Wastewater strengths are hereby established and shall be billed to and collected from Non-residential Property Served by the Wastewater System at the rates for each User Account set forth in Appendix I, and shall be collected in addition to the charges imposed by Subsections (1) and (3) hereof. (a) A User shall be subject to Extra Strength Surcharges in any month if that User's water usage in such month equals or exceeds eight thousand cubic feet. (b) Each User subject to Extra Strength Surcharges shall submit to the District on forms supplied by the District pursuant to the Sewer Use Ordinance, a certified statement setting forth the strength and volume of Wastewater discharged by the User into the Wastewater System or into any sewer connected thereto. The data set forth in such statement shall be obtained from samples collected in accordance with accepted procedures from the manhole or adequate place as described in the Sewer Use Ordinance at a time period representative of normal operational conditions and analyzed utilizing Standard Test Procedures. (c) Analytical data reported by the User discharging such Wastewater will be considered current for each subsequent billing period until such data is reported inaccurate and replaced by updated certified data by said User. The results of routine scheduled sampling and analyses by the District may be used in lieu of data reported by said User if such data is found to be not current or in error. (d) An Extra Strength Surcharge shall be collected from any User subject to Extra Strength Surcharges as provided for herein for the discharge into the Wastewater System of Suspended Solids (SS) which average concentration exceeds 300 milligrams per liter or Biochemical Oxygen Demand (BOD) which average concentration exceeds 300 milligrams per liter, with said Extra Strength Surcharge ("ESS") calculated for each billing period according to the following formula, to wit: 0.00624 x V x [(SS-300) x RSS + (BOD-300) x RBOD] ESS = 2000 (e) If the BOD/COD ratio of a User's Wastewater is equal to or less than 0.35 the BOD measurement may not be considered representative of the User's actual Wastewater strength. The District may substitute Chemical Oxygen Demand (COD) which average concentration exceeds 600 milligrams per liter, with said Extra Strength Surcharge ("ESS") calculated for each billing period according to the following formula, to wit: 0.00624 x V x [(SS-300) x RSS + (COD-600) x RCOD] ESS = 2000 In the above formulas the following terms shall mean: ESS = Extra Strength Surcharges. 300 = Maximum concentration of total BOD in Normal Wastewater in milligrams per liter. 300 = Maximum concentration of total Suspended Solids in Normal Wastewater in milligrams per liter. 600 = Maximum concentration of total COD in Normal Wastewater in milligrams per liter. 0.00624 = Conversion factor for milligrams per liter to pounds per hundred cubic feet. V = Volume of water usage or Wastewater discharged expressed in hundred cubic feet. RSS = Rate for SS in dollars per ton. RBOD = Rate for BOD in dollars per ton. RCOD = Rate for COD in dollars per ton. 2,000 = The number of pounds per ton. (f) All Extra Strength Surcharges shall be calculated separately for each Property using the Wastewater flow proportioned average strength concentration for each strength parameter and the most current determination of Contributed Wastewater Volume. (3) Non-residential Property Compliance Charge. A Compliance Charge shall be collected from all Non- residential Property Served by the Wastewater System at the rate for each User Account as set forth in Appendix I and shall be collected in addition to the charges imposed by Subsections (1) and (2) hereof. (4) Registration of Unmetered Water Supply. In the event Property is supplied either in whole or in part with water from wells or any source other than a public water supplier, then such wells or other source of supply shall be registered with the Director of Finance of the District. If such supply serves Metered Property and is not measured by a water meter, or is measured by a water meter not acceptable to the District, then in such case, the User, at his own expense shall install and maintain an Approved Meter connected to such water supply. Whenever a new supplier or source of water other than a public water supplier shall be put into use by Metered Property, such source of water shall be registered with the Director of Finance of the District within thirty days. (5) Metered Water Not Entering the Wastewater System. Where it can be shown to the satisfaction of the District that a portion of the water as measured by an Approved Meter does not enter the Wastewater System, then the District is hereby authorized to determine, in such manner and by such method as may be practicable, the percentage of the water measured by the Approved Meter which enters the Wastewater System. In such case, Wastewater User Charges shall be based upon the percentage of the metered water entering the Wastewater System. Additional Approved Meters may be required or permitted at the User's expense in such manner as to measure the quantity of Contributed Wastewater Volume entering the Wastewater System from the Property of such User. Applications requesting consideration for a reduction in the Wastewater Service Charge, because of water not entering the Wastewater System, shall be made to the Director of Finance of the District, on forms provided by the District. (6) Requirement of an Approved Meter for Non-Residential Property. All Non-Residential Property within the District shall be connected to an Approved Meter. In the event Property within the District is owned by a municipality and is served by water provided by such municipality and not connected to an Approved Meter, the District shall provide a method for estimating Wastewater discharge by such Property which is fair and equitable, in lieu of connection to an Approved Meter, and shall bill such municipality for Wastewater User Charges as provided for Metered Property pursuant to this Ordinance based on such estimated Wastewater usage. (B) Unmetered Residential Property. (1) Each unmetered residential property shall be charged a Base Charge and a Room/Fixture Charge as set forth in Appendix I. Such charges shall be calculated separately for each Property using the most current available data regarding the number of rooms and plumbing fixtures in such Property. The Director of Finance shall determine the number of rooms and plumbing fixtures in such Property from the records of the City of St. Louis Water Division or other public water suppliers, from the records of the Office of Assessor of the City of St. Louis or St. Louis County, or from on site inspection. A User of Unmetered Residential Property who considers the determination by the District of the number of rooms and plumbing fixtures for which such User is billed Wastewater User Charges to be inaccurate or erroneous may appeal such determination as herein provided. (2) Right of Entry and Inspection. The District shall have the power to enter on any Property for the purposes of examining the use made of its Wastewater System, the number of rooms and plumbing fixtures in such Property, the number and kind of plumbing fixtures connected with such Wastewater System, and for the purpose of inspecting or reading the Approved Meter connected to such Property. When such examination gives reason to believe that the usage of water on such Property places a burden on the Wastewater System in excess of that for which the User of such Property is being billed then the Wastewater discharged from such Property shall be measured, at the expense of the User, by a water meter or meters or by a Wastewater flow meter or meters. If such measurement shows that the flow of Wastewater is excessive, Wastewater User Charges shall be billed and collected for such measured usage as for Metered Property. (C) Application of Wastewater User Charge Revenues. All revenues collected from Wastewater User Charges shall be segregated, credited and deposited in a Wastewater Revenue Fund to be established and maintained by the Director of Finance of the District, and shall be used solely to pay for the costs of the operation (including billing, administration and overhead), repair, maintenance, improvement, renewal, replacement and reconstruction of the District's Wastewater System. Section Four. Wastewater Monitoring Fees. When the Sewer Use Ordinance of the District or regulations of the federal government or state government require periodic monitoring of Wastewater from Non-residential Property, whether for strength calculations, for National Pollutant Discharge Elimination System compliance, or for pretreatment program requirements, the User of such Property monitored shall furnish the District at least one report for each quarterly calendar period from an independent testing laboratory satisfactory to the District, which report shall set forth the information required by the District on forms supplied by the District. As an alternative to furnishing the reports herein required, the User of such Property may request the District to collect the necessary samples and perform the analysis thereof. If the District agrees to so act, the User of such Property shall be billed for and agree to pay all costs for personnel, material and equipment used to collect and analyze samples from the User's Wastewater as set forth in the schedule of charges in Appendix II hereof. Each User shall be billed based on the number of samples collected and the number and types of analyses performed during each billing period and billed in accordance with current billing procedures. A User shall not be billed for more than four (4) such samplings per year for each connection to the Wastewater System. Sampling and analysis undertaken for purposes other than required periodic monitoring shall not be billed for Wastewater Monitoring Fees under this section. The District may terminate such collection and analysis at any time and it shall thereafter be the obligation of the User of such Property to furnish the test information called for above from an independent testing laboratory. Section Five. Pollutants. Any User which discharges any Pollutants which cause an increase in the cost of managing the effluent or sludge from the Wastewater System shall pay for such increased costs. Section Six. All bills for Wastewater User Charges shall be prepared by the District and shall be issued monthly for services provided in the preceding month. The issuance of any monthly bill may be delayed by the District for good cause. On or after May 1, 2004, the Wastewater User Charges shall be billed to the Owner or Owners of the property served by the Wastewater System. Such Wastewater User Charges shall also constitute a personal obligation of any User of the Wastewater System regardless of to whom the bill for Wastewater User Charges is sent and shall constitute a charge and a lien against the Property Served, whether or not a notice of lien has been served. For the District's convenience, all individual Wastewater User Charges may be combined with any other charges of the District, and all such charges may be billed together. In the event of a change in Owner or User of Property or termination of Service to Property during a billing period, application may be made to the Director of Finance of the District for a refund or proration of Wastewater User Charges for such billing period. The Owner of Metered Residential Property containing more than one unit shall have the option of being charged on the basis of Best Equated Period. The Owner may obtain an application for such change from the Director of Finance. Upon receipt of an Application of Change in billing basis for said Property the change in billing will take effect not sooner than sixty (60) days from receipt of the application. Once an Owner of Metered Residential Property containing more than one (1) unit has elected to be charged on the basis of Best Equated Period, that Owner shall not be permitted to again change. In the event wastewater service is being provided to any parcel of real property and said parcel is being under-billed or not being billed at all, the District shall have the authority to charge the owner of said parcel retroactively for a period not to exceed one and one-half (1½) years from the date of discovery. In the event said parcel is being over-billed by the District, and the current owner of said parcel can verify such over- billing, then the District shall refund the current owner of the parcel any amount verified to be overpaid by said owner. The Metropolitan St. Louis Sewer District will not collect Wastewater User Charges from the owner of real property when it is known that said real property is connected to a septic tank. Upon notification from the property owner that certain real property which is connected to a septic tank is being billed by the District for Wastewater User Charges, upon verification, the District will refund to the owner any and all of said Wastewater User Charges so collected from said owner. Section Seven. Charge for Late Payments. On or after July 1, 2009, any Wastewater User charges billed that are not paid by the due date indicated on any bill rendered shall bear a late payment charge equal to three-fourths of one percent (0.75%) per month, or nine percent (9%) per annum, of the amount of the bill rendered and is herby imposed for each month or portion thereof that the charges remain unpaid beyond the due date. Section Eight. Wastewater User Charges Constitute a Lien. The Wastewater User Charges shall constitute a lien upon the Property Served on the date a bill is rendered for Wastewater Service, and said lien shall have the same priority as taxes levied for state and county purposes. The District may cause a notice of lien for non-payment of such charges to be filed in the Office of the Recorder of Deeds within and for the City of St. Louis or St. Louis County, depending upon where such Property Served is located. Such notice of lien shall state the Wastewater User Charges due, and shall adequately describe the Property against which such lien is asserted. A copy of such notice of lien shall be mailed to the Owner of the Property at the last address on file with the District and the filing of such notice in the Office of the Recorder of Deeds may be deferred as a matter of grace for not more than thirty (30) days from the mailing date. All Wastewater User Charges that remain unpaid shall bear interest at a rate not to exceed the lower of nine percent (9%) per annum or the maximum legal rate from the time a notice of lien is filed with the appropriate recorder of deeds as herein prescribed, until such time as the account is brought current. After such notice of lien is filed of record, the fees of the Recorder for filing and releasing said lien shall also be payable to the District as a prerequisite to releasing said lien. Section Nine. Termination of Service for Nonpayment. When any Wastewater User Charge has not been paid and has been delinquent for a period in excess of three months, the District is authorized to order the water supply to be shut off for the Property for which the Wastewater User Charge is delinquent or to remove or close any sewer connections, or both, until payment of the delinquent charge together with the reasonable costs involved in shutting off and turning on the water, or closing and reopening the sewer connection, as the case may be, have been paid. When any Wastewater User Charge has not been paid and has been delinquent for more than fifteen days after the due date, then the District may refuse to issue to the Owner and/or User a permit to connect any other Property owned or controlled by said Owner and/or User to the Wastewater System or Storm Water System; or may refuse to review any plans submitted by or on behalf of such Owner and/or User; or issue any permits requested by or on behalf of such Owner and/or User; or refuse to contract for any purpose with or accept Wastewater or Storm Water from any such Owner and/or User. Section Ten. Remedies. Whenever any charge on an account is unpaid after ninety days from the date the bill for such account was rendered, then the amount for all charges, including late fees and attorney fees, accrued and accruing on the account may be collected by any or all of the three procedures: (A) by assignment or forwarding for collection to a collection agency or law firm; or (B) by suit or other proceedings in any court of competent jurisdiction; or (C) by enforcement of the lien provided herein. The District shall have the power to sue any Owner and/or User, jointly and severally, in a civil action to recover delinquent charges plus the late payment charge and interest on the delinquent bill, plus all costs incurred by the District in connection with the filing, enforcement and relinquishment of such lien and the prosecution and collection of such charges including court costs, fees for transcript judgments, special process servers, credit reports, video reports, sewer and/or water shutoff costs, other related fees, and reasonable attorney's fees to be fixed by the court. Section Eleven. False Information. It shall be unlawful for any Person to furnish any false report or information to the District which would reduce any charge imposed by the District. Section Twelve. Violation of Ordinance. Any Person violating Section Eleven of this Ordinance shall be deemed guilty of a misdemeanor and upon conviction shall be punished by a fine of not less than $50.00 nor more than $500.00. The imposition of such penalty shall in no way restrict or deprive the District of its right to pursue any other remedy it may have for the collection of any delinquent bill for Charges. Section Thirteen. Wastewater User Charge Review. The Board shall regularly review the Wastewater User needs of the District and Wastewater User Charges, usually as a part of a Rate Proposal from the Rate Commission, to assure the appropriateness of the Wastewater User Charges. (A) Maintain the proportional distribution of operation, maintenance and replacement costs among User classes. (B) Provide adequate revenues to cover operation, maintenance and replacement costs. (C) Provide adequate revenues for the payment of debt service on or required by the provisions of any outstanding bonds. Section Fourteen. Notice of Rates. Each User Account shall be notified at least annually in conjunction with a regular billing for Wastewater User Charges as to: (A) the rate schedule in effect; and (B) that part of Wastewater User Charges attributable to wastewater services. Section Fifteen. Deposit of Funds. The funds received from the collection of any of the aforesaid charges shall be deposited daily as received by the Secretary-Treasurer of the District, and shall be deposited in duly designated bank accounts, and such moneys may be appropriated and used for the purposes of the District as herein provided. Section Sixteen. Collection Offices. Collection offices may be established at convenient locations throughout the District. The Director of Finance is hereby authorized to enter into contracts with the owners or operators of business establishments to provide collection services at such locations as are selected and may provide in such contracts for the payment by the District of a fee to the collecting establishment for rendering such collection services. Section Seventeen. Appeals. Any Person who considers the Wastewater User Charges billed to such Person pursuant to the provisions of this Ordinance or any other determination by the District pursuant to the provisions of the Ordinance to be illegal, inaccurate or erroneous may request a review thereof by the Director of Finance or his designate within thirty (30) days of (i) the bill to such Person for Wastewater User Charges with respect to such Property, or (ii) written notice to such Person of a determination by the District which is contested. The determination by the Director of Finance may be appealed by such Person to the Executive Director, by written notice of appeal filed with the Director of Finance within thirty (30) days of his determination. The determination by the Executive Director shall be considered a final order of the District. Section Eighteen. Judicial Review. Any Person or Persons jointly or severally aggrieved by any final order of the Executive Director of the District may seek judicial review of such decision or pursuant to the procedures set forth in Section 12.110 of the District's Plan. Section Nineteen. Adjustment Review Committee. A committee, to be known as the Adjustment Review Committee (ARC), is hereby established and shall meet, at minimum, once a month to conduct its business. The ARC shall be comprised of the voting members which are the District's Director of Finance, Assistant Director of Finance, the Secretary-Treasurer, and General Counsel. Non-voting members are the Accounts Receivable Manager and Audit Administrator. For purposes of Section Nineteen of this Ordinance the following terms as used in this Ordinance shall have the following meanings, unless some other meaning is plainly intended. Adjustment - any change in billing resulting from errors and/or changes in circumstances. Write-off - an uncollectible amount due the District according to State or Federal Statute or as determined by majority approval of the ARC. Settlement - agreement between the customer and the District to alleviate all or part of a delinquent condition. On a monthly basis, the ARC shall review and properly record in the minutes all prior monthly billing adjustments as approved and presented by the Accounts Receivable Manager. These billing adjustments may result from but are not limited to; misapplied payment, ccf adjustment, reduction factor, water-off, transfer of balance due to bankruptcy notice, new occupant/water meter registrant, bank encoding error, or water back-up. All write-offs or settlements of accounts shall require a majority of the ARC voting members to meet and discuss before approval. No write-off or settlement in excess of Five Thousand Dollars ($5,000.00) and less than Twenty-five Thousand Dollars ($25,000.00) shall be effective unless reviewed and approved by three (3) out of the four (4) voting members of the ARC. Any write-off or settlement greater than Twenty-five Thousand Dollars ($25,000.00) shall require Finance Committee approval or ratification. The suspension of these rules may occur when a time constraint exists and a decision must be made before the next scheduled meeting, or a situation exists from, but not limited to; foreclosure, sheriff or county tax sale, Land Reutilization Authority, Land Clearance for Redevelopment Authority, or discharged bankruptcy. In these instances, no settlements or write-offs in excess of Five Thousand Dollars ($5,000.00) shall be effective unless reviewed and approved by three (3) out of four (4) voting members of the ARC on an individual basis or at a special meeting as requested by any of the ARC members. All such instances will be reported at the next regularly scheduled meeting of the ARC and recorded in the minutes. ARC activity will be reported to the Board's Finance Committee on a frequency determined by the Board’s Finance Committee. The committee shall perform any other such duties relating to billing and collection policies. Such duties shall be reported to the Executive Director and Board of Trustees. Section Twenty. Severability. The Board hereby declares that if any section, part, sentence or clause of this Ordinance is held invalid, such invalidity shall not affect the remainder of this Ordinance, the Board hereby declaring that it would have enacted the remainder of this Ordinance without regard to that part hereof that may be held invalid. Section Twenty-One. Prior Ordinances. The provisions contained in this Ordinance shall repeal and supersede Ordinance No. 13021, adopted January 14, 2010, and shall take the place of and supersede the provisions of all prior ordinances relating to the same subject matter, which are herewith inconsistent. This Ordinance shall not be so construed as to relieve any Person from the payment of any charge which is due and payable under the provisions of any prior ordinance, nor to bar the collection of same by any and all of the means provided for in said prior ordinance. This Ordinance shall not be so construed as to relieve any Person from any penalty heretofore incurred by the violation of any prior ordinance nor to bar the prosecution of any such violation in the manner provided therein. The foregoing Ordinance was adopted on December 12, 2013. APPENDIX I WASTEWATER USER CHARGES July 1, 2012 July 1, 2013 July 1, 2014 July 1, 2015 Charge Charge Charge Charge METERED PROPERTY (per Month/per User Account) Base Charge $13.15 $14.85 $16.25 $18.25 Volume Charge $2.28/100 $2.50/100 $2.82/100 $3.21/100 All Volume Cubic Feet Cubic Feet Cubic Feet Cubic Feet UNMETERED RESIDENTIAL PROPERTY (per Month/per User Account) Base Charge $13.15 $14.85 $16.25 $18.25 Room/Fixture Charge: Room (each room) $ 1.48 $1.63 $1.83 $2.09 Water Closet (each fixture) $ 5.56 $6.10 $6.88 $7.83 Bath (each fixture) $ 4.64 $5.08 $5.73 $6.53 Separate Shower (each fixture) $ 4.64 $5.08 $5.73 $6.53 APPENDIX I WASTEWATER USER CHARGES continued July 1, 2012 Charge July 1, 2013 Charge July 1, 2014 Charge July 1, 2015 Charge NON-RESIDENTIAL PROPERTY (per Month/per User Account) Extra Strength Surcharges (if water usage equals or exceeds 8000 cubic feet per month): Suspended Solids (SS) * $231.35 $231.35 $244.03 $251.88 Over 300 mg/liter (Milligrams per liter) Biochemical Oxygen Demand (BOD) * $620.14 $620.14 $620.14 $632.38 Over 300mg/liter (Milligrams per liter) Chemical oxygen Demand (COD)* $310.07 $310.07 $310.07 $316.19 Over 600 mg/liter (Milligrams per liter) * Per Ton Base Charge $ 13.15 $14.85 $16.25 $18.25 Volume Charge $2.28/100 $2.50/100 $2.82/100 $3.21/100 All Volume Cubic Feet Cubic Feet Cubic Feet Cubic Feet Compliance Charge/per Month Tier 1: 0 Inspection/0 Sample Point $ 23.00 $ 16.00 $ 9.00 $ 2.15 Tier 2: 1 Inspection/0 Sample Point $ 39.80 $ 41.85 $ 43.55 $ 44.50 Tier 3: 1 Inspection/1 Sample Points $ 84.75 $ 89.15 $ 92.75 $ 94.80 Tier 4: 1 Inspection/2 Sample Points $124.25 $130.70 $136.00 $139.00 Tier 5: 1 Inspection/More Than 2 Sample Points $163.75 $172.25 $179.25 $183.15 STORMWATER RATES ORDINANCE Ordinance #13466 The Stormwater Sewer Service Charge rates are established through an ordinance and must be approved by the Board of Trustees to be enacted. A Rate Commission process every three years is used to review and make recommendations regarding the rates to the Board of Trustees. Charges are currently a flat-rate of $.24 per month or $.18 per unit per month for multi-unit residential properties. STORMWATER ORDINANCE #13466 AN ORDINANCE, repealing and suspending Ordinance No. 13125, adopted August 12, 2010, and enacting a new ordinance in lieu thereof to continue the schedule of monthly Stormwater Service Charge as approved by the voters on March 8, 1988. WHEREAS Ordinance No. 13125, adopted January 14, 2010, previously reinstituted the schedule of monthly Stormwater Service Charge as approved by the voters on March 8, 1988, with an emergency clause. WHEREAS, Ordinance No. 12560 adopted December 13, 2007, previously established a new schedule of stormwater user charges and repealed and superseded Ordinance No. 9183, adopted January 12, 1994, Ordinance No. 9030, adopted June 16, 1993, and Ordinance No. 8657, adopted May 3, 1992; and WHEREAS, Ordinance No. 12789 adopted December 11, 2008, repealed and superseded Ordinance No. 12560 adopted December 13, 2007; Ordinance No. 12906 adopted June 11, 2009 repealed and superseded Ordinance No. 12789 adopted December 11, 2008; and Ordinance No. 13022 adopted January 14, 2010 repealed and superseded Ordinance No. 12906 adopted June 11, 2009; and WHEREAS, Zweig, et al vs. MSD, Cause No. 08SL-CC3051, was initially filed on July 18, 2008, concerning the MSD stormwater user charge as adopted in MSD Ordinance No. 12560; and WHEREAS, on July 9, 2010, the court handed down Findings of Fact, Conclusions of Law, Judgment and Decree in the first phase of the bifurcated trial of Zweig, et al vs. MSD, Cause No. 08SL-CC03051; and WHEREAS, in light of the court’s decision and until final resolution of the case, the District hereby suspends Ordinance No. 13022 and enacts a new Ordinance to reinstitute the schedule of monthly Stormwater Service Charge as approved by the voters on March 8, 1988, and; WHEREAS, by Ordinance No. 7450, adopted May 11, 1988, the District established the Stormwater Service Charges approved by the voters on March 8, 1988; and WHEREAS, The Metropolitan St. Louis Sewer District, a body corporate, Municipal Corporation and political subdivision of the State of Missouri (herein called the "District"), was established as a metropolitan sewer district under the provisions of Section 30 of Article VI of the Constitution of the State of Missouri, pursuant to a Plan adopted by the voters of St. Louis City and St. Louis County at a special election held on Tuesday, February 9, 1954 (the "Plan"); and WHEREAS, the Plan established the District in the interest of the public health and for the purpose of providing adequate sewer and drainage facilities within the boundaries of the District; and WHEREAS, the Plan empowers the District with jurisdiction, control, possession and supervision of sewer and drainage systems and facilities as may be placed under the District's jurisdiction in the manner provided in the Plan; to maintain, operate, reconstruct and improve the same as a comprehensive sewer and drainage system; to make additions, betterments and extensions thereto; to protect the public health and welfare by preventing or abating the pollution of water; and to have all the rights, privileges and jurisdiction necessary or proper for carrying such powers into execution; and WHEREAS, the stormwater system within the District consists of man made facilities and structures and natural water courses used for collecting and conducting stormwater to, through and from drainage areas to the points of final outlet including, but not limited to, sewers, pipes, inlets, conduits and appurtenant features, canals, creeks, channels, catch basins, ditches, streams, gulches, gullies, flumes, culverts, siphons, retention or detention basins, dams, flood walls, levies, and pumping stations (the "Stormwater System"); and WHEREAS, by Resolution No. 65 adopted by the Board of Trustees of the District on May 21, 1956, the District accepted the maintenance and operation of the portion of the Stormwater System theretofore operated and maintained by the municipalities, sewer districts and other public agencies within the boundaries of the District established under the original Plan (the "Original Area"); and WHEREAS, a special election was held on May 10, 1977, pursuant to which additional areas were annexed to the District (the "Annexed Area"); and WHEREAS, by Resolution No. 1494 adopted by the Board of Trustees of the District on April 27, 1977, the District established a policy regarding the Stormwater System in the Annexed Area which provided that the District would not assume immediate control of the Stormwater System in the Annexed Area, but would provide planning services and work with local municipal authorities and other organizations and groups to coordinate stormwater and drainage programs where such services were requested; and WHEREAS, by Ordinance No. 7691 adopted by the Board of Trustees of the District on February 22, 1989, the District established a policy effective April 1, 1989, to regulate the construction, alteration and reconstruction of all stormwater and drainage facilities within the District and undertake the operation and maintenance of those portions of the Stormwater System accepted for dedication by the District within the boundaries of the entire District to the extent of available funds for such purposes; and WHEREAS, the District's Plan authorizes the Board to establish by ordinance charges to be collected from all the real property served by the sewer facilities of the District, whether public or private, such charges to be based upon any classifications or sub-classifications which the Board may determine to be fair and reasonable, and to prescribe the manner in which and time at which such charges are to be paid; and WHEREAS, the District is subject to the provisions of the federal Water Pollution Control Act, as amended (commonly referred to as the Federal Clean Water Act), 33 U.S.C. § 1251, et seq. (the "Federal Clean Water Act"), and the regulations promulgated there under; and WHEREAS, there are continuing and growing threats to the public health, safety and welfare of the District and its residents created by stormwater, including flooding, erosion, water pollution, creation of pest breeding areas, traffic hazards caused by flooding, etc.; and WHEREAS, in connection with the suspension of the Stormwater User Charge and with the re-establishment of the Stormwater Service Charges as herein provided, the District will reinstitute the collection of ad valorem property taxes to be used for the purpose of providing service to the Stormwater System; and WHEREAS, the Board does hereby find and determine that the adoption of this Ordinance is in the public interest of the District and its residents, will further the public purposes of the District, and is desirable and necessary in furtherance of the public health, safety and welfare of the District and its residents. NOW, THEREFORE, BE IT ORDAINED BY THE BOARD OF TRUSTEES OF THE METROPOLITAN ST. LOUIS SEWER DISTRICT: Section One. Definitions of Words and Terms. In addition to words and terms defined elsewhere in this Ordinance, the following words and terms as used in this Ordinance shall have the following meanings, unless some other meaning is plainly intended. "Area" means the square footage measurement of Property. "Board" means the Board of Trustees of the District. "Dedicated Stormwater Facilities" means those portions of the Stormwater System which have been accepted for dedication by the District as provided in Section Three of this Ordinance. "District" means The Metropolitan St. Louis Sewer District. "Owner or Owners" means both the owner or owners of record of Property as set forth in the records of the office of the respective Recorders of Deeds for the City of St. Louis or for St. Louis County, Missouri. "Person" means any individual, firm, proprietorship, partnership, company, municipality, state, federal or local governmental entity, association, society, corporation, group, or other entity. "Property" means a lot or parcel of real estate, whether public or private, which is served by the Stormwater System. "Stormwater" means any water or drainage resulting from precipitation which may or may not be mixed with an accumulation of dirt, soil, and other debris or substances collected from the surfaces on which such precipitation falls or flows. "Stormwater Design Standards" means the most current published edition of "Rules and Regulations and Engineering Design Requirements for Sanitary Sewerage and Stormwater Drainage Facilities" and "Standard Construction Specifications for Sewers and Drainage Facilities" as ratified and approved from time to time by the Board. "Stormwater Facility" or "Stormwater Facilities" means various drainage works that may include sewers, pipes, inlets, conduits, manholes, energy dissipation structures, channels, outlets, retention/detention basins, and other structural components. "Stormwater Service” means the planning and regulating of the Stormwater System and all activities described in Appendix I. "Stormwater System" means all man-made facilities, structures, and natural Watercourses used for collecting and conducting Stormwater to, through, and from drainage areas to the points of final outlet including, but not limited to, any and all of the following: sewers, pipes, inlets, conduits and appurtenant features, canals, creeks, channels, catch basins, ditches, streams, rivers, gulches, gullies, flumes, culverts, siphons, retention or detention basins, dams, floodwalls, levees, and pumping stations. "Stormwater Service Charges" means the charges imposed by the District pursuant to this Ordinance. "User" means the occupant or Owner of Property, or any Person served by the Stormwater System. Section Two. Establishment of the Stormwater Service Charges. The Stormwater Service Charges to be imposed on all Property served by the Stormwater System were approved by the voters on March 8, 1988. Section Three. Dedication of Stormwater Facilities. The District will accept for dedication all existing or newly constructed Stormwater Facilities as provided by this Section. The Executive Director shall accept the dedication of an existing Stormwater Facility to the District's Stormwater System, provided that the District's final inspection report made prior to the acceptance of dedication confirms that such facility is located in public rights-of-way or easements granted to and accepted by the District and which is not encroached upon, is intended for public use, and meets the District's current policy on Stormwater maintenance as provided in Section Four of this Ordinance. Upon completion of construction of new Stormwater Facilities for which plans are received, reviewed and approved by the District after April 1, 1989, the Stormwater Facilities shall be dedicated to the District and the Executive Director shall accept the dedication of such Stormwater Facilities to the District's Stormwater System, provided that the facilities have been constructed in accordance with the approved plans, the District's final inspection reports made prior to the acceptance of dedication confirm that the facilities meet the Stormwater Design Standards, and the facilities meet the District’s current policy on Stormwater maintenance as provided in Section Four of this Ordinance. Section Four. Maintenance of Dedicated Stormwater Facilities. The District shall maintain all Dedicated Stormwater Facilities pursuant to policies established from time to time by resolution of the Board to prioritize the use of monies from the Stormwater Service Charges and other available funds to meet the greatest needs in furtherance of the public health, safety and welfare and in compliance with the Federal Clean Water Act. To the extent of available funds the District shall establish a program of maintenance of Dedicated Stormwater Facilities in accordance with the District's then current Stormwater Maintenance Policy. The Board hereby adopts the Stormwater Maintenance Policy attached hereto as Appendix I. Section Five. Private Stormwater Facilities. The Owner shall be responsible for Stormwater Facilities located on private property where runoff will principally be collected within that property and for all other Stormwater Facilities not maintained by the District per Appendix I. The Owner shall clean and maintain the facility or channel as required to ensure proper operation as required by law or regulation. Where Dedicated Stormwater Facilities are in easements, the Owner of the Property is responsible for maintenance of such easements including lawn mowing, litter pick-up, pest control, removal of blockages and encroachments, etc. The Owner shall place no structures or plantings that interfere with the Stormwater Facility or its operation and maintenance. Section Six. Rules and Regulations. In order to accomplish the purpose of this Ordinance to protect the Stormwater System within the District, to secure the best results from the construction, operation, and maintenance thereof, and to prevent damage and misuse of any of the Drainage Facilities, improvements, or properties within the District, the Executive Director may make and enforce rules and regulations that are necessary and reasonable: (A) To prescribe the manner in which storm sewers, ditches, channels, and other Stormwater Facilities are to be designed, installed, adjusted, used, altered, maintained, replaced, or otherwise changed. (B) To prescribe the manner in which Stormwater Facilities are operated. (C) To facilitate the enforcement of this Ordinance. (D) To protect the Stormwater System, and to prescribe the manner of its use by any public or private person, firm, or corporation. (E) To protect the public health, safety, and welfare. Section Seven. Permits and Plan Review. All plans and designs for all Stormwater Facilities within the boundaries of the District shall be submitted for approval, revision or rejection by the District pursuant to the Plan, applicable Ordinances and the District Stormwater Design Standards. Except as preempted or otherwise delegated by EPA or MDNR, the District shall provide all stormwater plan and design review, permit control and construction inspection. Section Eight. Stormwater Service Charge Policy. Stormwater Service Charges will be imposed on all Property served by the Stormwater System within the District, whether public or private. Section Nine. Stormwater Service Charges. Beginning with the Effective Date of this Ordinance, the District shall impose the Stormwater Service Charges as shown in Appendix II. Section Ten. Billing. All bills for Stormwater Service Charges shall be prepared by the District and shall be issued monthly for services provided in the preceding month. The issuance of any monthly bill may be delayed by the District for good cause. The Stormwater Service Charges shall be billed to the Owner of the Property or to the Person billed by the District for Stormwater Service Charges for such Property. Such Stormwater Service Charges shall also constitute a personal obligation of both the Owner and any User of the Property regardless of to whom the bill for Stormwater Service Charges is sent and shall constitute a charge and a lien against the Property served. For the District’s convenience, all Stormwater Service Charges may be combined with any other charges of the District, and all such charges may be billed together. In the event of a change in Owner or User of Property during a billing period, application may be made to the Director of Finance of the District for a refund or prorating of Stormwater Service Charges for such billing period. In the event stormwater services are being provided to any parcel of real property and said parcel is being under-billed or is not being billed at all, the District shall have the authority to charge the owner of said parcel retroactively for a period not to exceed one and one-half (1½) years from the date of discovery. In the event said parcel is being over-billed by the District, and the current owner of said parcel can verify such over- billing, then the District shall refund the current owner of the parcel any amount verified to be overpaid by said owner. Section Eleven. Charge for Late Payments. On or after July 1, 2009, any Stormwater Service Charges billed that are not paid by the due date indicated on any bill rendered shall bear a late payment charge equal to three-fourths of one percent (0.75%) per month, or nine percent (9%) per annum, of the amount of the bill rendered and is herby imposed for each month or portion thereof that the charges remain unpaid beyond the due date. Section Twelve. Stormwater Service Charges Constitute a Lien. The Stormwater Service Charges shall constitute a lien upon the Property served on the date a bill is rendered for Stormwater Service, and said lien shall have the same priority as taxes levied for state and county purposes. The District may cause a notice of lien for non-payment of such charges to be filed in the Office of the Recorder of Deeds within and for the City of St. Louis or St. Louis County, depending upon where such Property served is located. Such notice of lien shall state the Stormwater Service Charges due, and shall adequately describe the Property against which such lien is asserted. A copy of such notice of lien shall be mailed to the Owner of the Property at the last address on file with the District and the filing of such notice in the Office of the Recorder of Deeds may be deferred as a matter of grace for not more than thirty (30) days from the mailing date. All Stormwater Service Charges that remain unpaid shall bear interest at a rate not to exceed the lower of nine percent (9%) per annum or the maximum legal rate from the time a notice of lien is filed with the appropriate recorder of deeds as herein prescribed, until such time as the account is current. After such notice of lien is filed of record, the fees of the Recorder for filing and releasing said lien shall also be payable to the District as a prerequisite to releasing said lien. Section Thirteen. Termination of Service for Nonpayment. When any Stormwater Service Charge has not been paid and has been delinquent for a period in excess of three months, the District is authorized to order the water supply to be shut off for the Property for which the Stormwater Service Charge is delinquent or to remove or close any sewer connections, or both, until payment of the delinquent charge together with the reasonable costs involved in shutting off and turning on the water, or closing and reopening the sewer connection, as the case may be, have been paid. When any Stormwater Service Charge has not been paid and has been delinquent for more than fifteen days after the due date, then the District may refuse to issue to the Owner and/or User a permit to connect any other Property owned or controlled by said Owner and/or User to the Wastewater System or Stormwater System; or may refuse to review any plans submitted by or on behalf of such Owner and/or User; or issue any permits requested by or on behalf of such Owner and/or User; or refuse to act on any easement vacation request by or on behalf of such Owner and/or User; or refuse to contract for any purpose with or accept Wastewater or Stormwater from any such Owner and/or User. Section Fourteen. Remedies. Whenever any charge on an account is unpaid after ninety days from the date the bill for such account was rendered, then the amount for all charges, including late fees and attorney fees, accrued and accruing on the account may be collected by any or all of the three procedures: (A) by assignment or forwarding for collection to a collection agency or law firm; or (B) by suit or other proceedings in any court of competent jurisdiction; or (C) by enforcement of the lien provided herein. The District shall have the power to sue any Owner and/or User, jointly and severally, in a civil action to recover delinquent charges plus the late payment charge and interest on the delinquent bill, plus all costs incurred by the District in connection with the filing, enforcement and relinquishment of such lien and the prosecution and collection of such charges including court costs, fees for transcript judgments, special process servers, credit reports, video reports, sewer and/or water shutoff costs, other related fees, and reasonable attorney's fees to be fixed by the court. Section Fifteen. False Information. It shall be unlawful for any Person to furnish any false report or information to the District which would tend to reduce Stormwater Service Charges imposed by the District. Section Sixteen. Violation of Ordinance. Any Person violating any of the provisions of this Ordinance shall be deemed guilty of a misdemeanor and upon conviction shall be punished by a fine of not less than $50.00 nor more than $500.00, and each day's violation shall constitute a separate offense. The imposition of such penalty shall in no way restrict or deprive the District of its right to pursue any other remedy it may have for the collection of any delinquent bill for Stormwater Service Charges. Section Seventeen. Stormwater Service Charge Review. The Board shall regularly review the Stormwater Service needs of the District and Stormwater Service Charges, usually as part of a Rate Proposal from the Rate Commission, to assure the appropriateness of the Stormwater Service Charges. Section Eighteen. Notice of Rates. All Owners of Property served by the Stormwater System shall be notified at the time of a rate increase as to the rate schedule in effect. Section Nineteen. Application of Revenues. All revenues billed and collected from Stormwater Service Charges shall be segregated, credited and deposited into a Stormwater Revenue Fund established and maintained by the Director of Finance of the District, and shall be used solely to pay for the costs of providing Stormwater Service. Section Twenty. Appeals. Any Person who considers the Stormwater Service Charges billed to such Person pursuant to the provisions of this Ordinance to be illegal, inaccurate or erroneous may request a review thereof by the Director of Finance or his designate. The results of any appeal shall be applied starting on the date of receipt of the appeal by the District. The determination of the Director may be appealed by such Person to the Executive Director, by written notice of appeal filed with the Director of Finance within thirty (30) days of his determination. The determination by the Executive Director shall be considered a final order of the District. Section Twenty-One. Judicial Review. Any Person or Persons jointly or severally aggrieved by any final order of the Executive Director of the District may seek judicial review of such decision pursuant to the procedures set forth in Section 12.110 of the District's Plan. Section Twenty-Two. Adjustment Review Committee. A committee, to be known as the Adjustment Review Committee (ARC), is hereby established and shall meet, at minimum, once a month to conduct its business. The ARC shall be comprised of the voting members which are the District's Director of Finance, Assistant Director of Finance, the Secretary-Treasurer, and General Counsel. Non-voting members are the Accounts Receivable Manager and Audit Administrator. On a monthly basis, the ARC shall review and properly record in the minutes all prior monthly billing adjustments as approved and presented by the Accounts Receivable Manager. These billing adjustments may result from but are not limited to; misapplied payment, transfer of balance due to bankruptcy notice, new occupant, bank encoding error, or water back-up. All write-offs or settlements of accounts shall require a majority of the ARC voting members to meet and discuss before approval. No write-off or settlement in excess of Five Thousand Dollars ($5,000.00) and less than Twenty-five Thousand Dollars ($25,000.00) shall be effective unless reviewed and approved by three (3) out of the four (4) voting members of the ARC. Any write-off or settlement greater than Twenty-five Thousand Dollars ($25,000.00) shall require Finance Committee approval or ratification. The suspension of these rules may occur when a time constraint exists and a decision must be made before the next scheduled meeting, or a situation exists from, but not limited to; foreclosure, sheriff or county tax sale, Land Reutilization Authority, Land Clearance for Redevelopment Authority, or discharged bankruptcy. In these instances, no settlements or write-offs in excess of Five Thousand Dollars ($5,000.00) shall be effective unless reviewed and approved by three (3) out of four (4) voting members of the ARC on an individual basis or at a special meeting as requested by any of the ARC members. All such instances will be reported at the next regularly scheduled meeting of the ARC and recorded in the minutes. ARC activity will be reported to the Board's Finance Committee on a monthly basis. The committee shall perform any other such duties relating to billing and collection policies. Such duties shall be reported to the Executive Director and Board of Trustees. Section Twenty-Three. Severability. The Board hereby declares that if any section, part, sentence or clause of this Ordinance is held invalid, such invalidity shall not affect the remainder of this Ordinance, the Board hereby declaring that it would have enacted the remainder of this Ordinance without regard to that part hereof that may be held invalid. Section Twenty-Four. Emergency Clause. The services 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. The foregoing Ordinance was adopted August 9, 2012. APPENDIX I THE METROPOLITAN ST. LOUIS SEWER DISTRICT STATEMENT OF POLICY FOR MAINTENANCE OF STORMWATER SEWER SYSTEMS AND FACILITIES The following summarizes the District's current policy on Stormwater System Maintenance. A. Unimproved Channels The District will remove debris, trees, brush, and weeds that significantly obstruct the flow in the channels. Priority will be given to blockages that are in evidence and/or reported causing major flooding. B. Improved Channels The District will remove debris, trees, brush, silt, and weeds that significantly obstruct the flow in the channel. The structural integrity of the channel bottoms and sides shall be maintained. C. Storm Sewers (Enclosed Systems) The District will clean and maintain all public storm sewers (enclosed systems) that have been dedicated to and accepted by the District for operation and maintenance. D. Road Culverts and Bridges The District will not maintain road culverts and/or bridges. This responsibility belongs to the agency or individual that has jurisdiction over the roadway. The District will maintain a road culvert which was installed by the District as an integral part of the storm sewer system. E. Driveway Culverts The District will not maintain any driveway culverts. F. Missouri State Highway Department The District will not maintain any storm sewers located on State Highway right-of-way, unless they are an integral part of an accepted storm system. G. Road Inlets The District does maintain road inlets on systems dedicated and accepted by the District. H. Trench Drains The District does not maintain trench drains. I. Roadside Ditches or Gutters The District will not maintain roadside ditches or gutters. This responsibility belongs to the agency or individual that has jurisdiction over the roadway. J. Bars Over Inlets The District does not allow bars, grating, screens, or any other obstructions to flow to be placed in front of inlets or pipe openings. K. Weeds The District only cuts weeds on property owned by the District. The District does not cut weeds on easements. L. Swales Yard swales will not be maintained by the District. M. Fences The District will maintain fences along improved stormwater channels that were installed in the concrete sides of the channel or installed by the District as an integral part of an improvement. N. Retention and Detention Basins The District does not maintain retention or detention basins. O. Sink Holes The District shall not maintain sink holes, but will maintain the structures over the sink hole if it is a public system. In the event a dispute arises as to whether a particular stormwater sewer system or facility or any part thereof should be maintained, repaired, or replaced by the District pursuant to this policy, the decision of the Executive Director shall be final. Any person or persons jointly or severally aggrieved by such decision may appeal such decision in the manner provided for in Section 12.110 of the District's plan. APPENDIX II Charge Beginning July 1, 2012 ALL PROPERTIES WITHIN MSD BOUNDARIES (per month) Single Family and Commercial - Monthly Charge (per account) $0.24 Multi-Family - Monthly Charge (per unit) $0.18