Loading...
HomeMy Public PortalAboutExhibit MSD 34 - FY19 Preliminary BudgetMetropolitan St. Louis Sewer District 2018 -2019 Budget PRELIMINARYPRELIMINARY METROPOLITAN ST. LOUIS SEWER DISTRICT FISCAL YEAR 2019 PROPOSED BUDGET-PRELIMINARY TABLE OF CONTENTS I. BUDGET MESSAGE  Executive Director’s Budget Message ................................ 1  MSD Organization Chart .................................................... 5 II. BUDGET SUMMARY  Description ......................................................................... 7  Budget & Financial Policies ............................................... 8  FY19 Strategic Business Plan ............................................. 18  Budget Process ................................................................... 49  MSD Flow of User Charges ............................................... 51  Sources of Funding ............................................................. 52  Allocated Positions ............................................................. 56  Capital Improvement & Replacement Program Summary . 57  Consolidated Statement of Changes in Total Fund Balance 58  Consolidated Statement of Changes in FY19 Fund Balance 59  Labor Transfer Summary FY19-FY21 ............................... 60  Interfund Transfer Activity by Fund FY19-FY21 .............. 63 III. GENERAL FUND  Description ........................................................................... 67  Statement of Changes in Fund Balance ................................ 68  FY19 Budget and Two-Year Projection ............................... 69  General Fund Operating Expense Budget & Variances ....... 74  General Fund Budget by Organization by Object Group ..... 78 IV. REVENUE FUNDS  Description ......................................................................... 113  Consolidated Statement of Changes in Fund Balances ....... 114  Projected User Charge Revenue Composite ....................... 115  Wastewater Revenue Fund (3306) ...................................... 116  Stormwater Revenue Fund (3307) ...................................... 118 V. OMCI FUNDS  Description .......................................................................... 119  Consolidated Statement of Changes in Fund Balances ....... 120  Stormwater Regulatory Fund (5110) .................................. 121  Districtwide StormwaterFund (5120) ................................ 122  Stormwater Operations & Maintenance Fund (5130) ......... 123  Individual Fund Statements ................................................ 124 VI. CONSTRUCTION FUNDS  Description .......................................................................... 145  Consolidated Statement of Changes in Fund Balances ....... 145  Sanitary Replacement Fund (6660) ..................................... 147  Stormwater Replacement Fund (6700) ............................... 148 VII. DEBT SERVICE & SPECIAL FUNDS  Debt Service Funds Description ......................................... 149  Consolidated Statement of Changes in Fund Balances ....... 150  Individual Revenue Bond Funds ......................................... 151  Special Funds Description .................................................. 167  Consolidated Statement of Changes in Fund Balances ....... 168  Individual Special Funds ..................................................... 169 VIII. ORDINANCES  Proposed FY19 Budget Ordinance ..................................... 175  Proposed Tax Ordinance ..................................................... 183 FY19 BUDGET March 08, 2018 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 2019 (FY19), 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 FY19 SBOP is a business-focused blueprint for serving our customers now and into the future. It is a plan that puts the customers and the St. Louis community first. The SBOP goals are clear:  Deliver consistent, high quality customer service;  Comply with all legal and regulatory requirements and schedules;  Minimize customer rate increases;  Be accountable to the St. Louis community The SBOP is tied to the budgeting process to ensure that initiatives are properly funded. Each department prepares a base budget that covers funding for its day-to-day operations, and an incremental budget for strategic activities that are to be implemented throughout the budget year. A detailed budget review process ensures an in-depth review of all budgetary requests. If fiscal constraints require reduced funding, the costs of strategic objectives are identified so that proper decisions can be made. BUDGET SUMMARY – As the Executive Director of MSD, I affirm that rates and charges as currently implemented will generate sufficient revenues to meet all expenditures as proposed in the FY19 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 FY19 operating budget includes $210.4 million for day-to-day operations, reflecting a $10.3 million or 5.1% increase over the FY18 budget. The total District budget for FY19 is $729.8 million, which includes the operating budget, Capital Improvement and Replacement Program (CIRP), and debt service. The proposed budget includes a net increase of 10 Full Time Employees. Proposed expenditures for FY19 are summarized as follows: Operating $210.4 million CIRP 397.3 million Debt Service 122.1 million TOTAL EXPENSE BUDGET $729.8 million 1 Versus costs presented to and approved by the FY17 – FY20 Rate Commission, the operating budget for FY19 is projected to be 1.4% less than originally planned; and the CIRP budget for FY19 is projected to be 2.8% more than originally planned. The proposed FY19 budget for wastewater user charges is approximately $403.3 million, which is $8.9 million or 2.2% less than the amount presented and approved by the FY17 – FY20 Rate Commission. Reductions in operating and debt service expenses are anticipated to offset the projected decline in wastewater user charges due to a decrease in customer water usage. In addition, proceeds from the issuance of revenue bonds are forecasted to be $190.0 million in FY19 or $91.9 million less than the amount presented and approved by the Rate Commission. The reduction in revenue bonds is attributed to more favorable borrowing terms, CIRP budget being less than originally planned and existing fund balances able to support more than previously anticipated. PHASE II STORMWATER PERMIT – The Missouri Department of Natural Resources has issued a Phase II Stormwater permit to MSD, St. Louis County, and 59 county municipalities, effective December 14, 2016 – September 30, 2021. Under the provisions of this permit, MSD is the St. Louis Coordinating Authority for our separate municipal stormwater sewer system. St. Louis County and the municipalities are co-permittees. Per the Phase II Storm Water Management Plan, MSD has again committed significant resources to this important effort. Not only does this work help 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. MSD PROJECT CLEAR® – In 2007, the State of Missouri and the United States Environmental Protection Agency filed a lawsuit against MSD regarding overflows. The Missouri Coalition for the Environment later joined the lawsuit as an intervener. Throughout MSD’s service area, there are hundreds of points where a combination of rainwater and wastewater discharges into local waterways from the sewer system during moderate to heavy rainstorms. These sewer overflow points act as relief valves when too much rainwater enters the sewer system, and without them, communities could experience thousands of basement backups and/or extensive street flooding. In April 2012, the United States Federal Court approved an agreement known as a Consent Decree bringing the lawsuit to a close. The agreement calls for $4.7 billion (in 2010 dollars) in improvements to the wastewater system over the next two decades. The FY 2019 capital budget continues MSD’s ongoing execution of the Consent Decree. Knowing that robust and simplified communications would be critical to the success of the Consent Decree, MSD launched MSD Project Clear. MSD Project Clear is the name MSD has given to all Consent Decree activities and resulting communications with stakeholders. Therefore, MSD Project Clear is MSD’s $4.7 billion, multi-decade initiative to plan, design, and build system-wide improvements to address water quality and alleviate many wastewater concerns in the St. Louis region. MSD Project Clear will focus on system-wide improvements across the St. Louis area to get the rain out, repair and maintain, and build system improvements. Projects range in scale from massive underground tunnels to carry the volume of stormwater needed in a growing region with more paved surfaces, to the disconnection of residential downspouts from the sanitary sewer line, and rainscaping improvements to manage stormwater as close as possible to where it falls. 2 RAINSCAPING / GREEN INFRASTRUCTURE – As part of MSD Project Clear, $100 million is allocated to a rainscaping (green infrastructure) program within the Bissell Point watershed, which is predominantly served by the combined sewer system. This area covers the eastern and northern portions of St. Louis City, and an area of northeast St. Louis County. The rainscaping program includes:  Up to $13.5 million ($1.5 million was spent in the pilot phase) will be used to demolish hundreds of abandoned, structurally-condemned buildings that present a threat to public health and safety in the City of St. Louis. These demolitions reduce impervious surface area, which lessens the burden placed on the combined sewer system during moderate to heavy rainstorms.  Through the Large Scale Rainscaping Program, MSD continues to build partnerships with municipalities, schools, community development organizations, private developers, and others. These partnerships help identify joint opportunities to incorporate rainscaping into ongoing development and other activities in the Bissell Point watershed.  The Small Grants Rainscaping Program encourages homeowners, neighborhood groups, and other organizations to apply for grants up to $3,000. These grants are designed to help MSD customers utilize raingardens, bioretention cells, pervious pavement, green roofs, and other rainscaping techniques at their home or business. WASTEWATER PROJECTS – In FY 2019, MSD plans 157 new or continuing wastewater projects, located throughout MSD’s service area, totaling $373.4 million. These projects are funded primarily from the Sanitary Replacement Fund and bond sales. The work represents $33.8 million in continued projects and $339.6 million in new projects. BOND UTILIZATION & RATINGS – Since FY 2004, MSD has utilized voter approved bonds to lessen the steepness of necessary rate increases. While bonds must be repaid with interest, the dollars raised through their issuance has helped maintain the relevant affordability of MSD rates. Proceeds from the issuance of bonds must be – and can only be – used to finance wastewater projects that are a part of MSD’s CIRP. Through bond elections in 2004, 2008, 2012, and 2016, area voters have approved a total of $2.62 billion in bond authorizations. As of December 31, 2017, MSD has utilized $1.87 billion of the voter approved bond authorizations. Of that amount, $1.55 billion in bonds is still outstanding. $747.5 million in bond authorization remains to be utilized. Thanks to strong financial operations; an experienced management staff; strong management and planning capabilities for the CIRP; and strong voter support for the bond authorizations, MSD enjoys some of the highest bond ratings received by any sewer utility in the United States. The current ratings are: Moody’s - Aa1; Standard & Poor’s – AAA; Fitch – AA+. These strong ratings allow MSD to issue bonds at lower interest rates, which in-turn lowers the costs that are passed on to MSD customers. STORMWATER PROJECTS - In FY19, MSD tentatively plans 41 stormwater projects, including continuing projects from FY18, totaling $23.8 million. RATE COMMISSION – The MSD Rate Commission was established in 2000 through voter approved amendments to MSD’s Charter. Composed of 15 member organizations that represent a broad cross-section of MSD’s customers and the community it serves, the Rate Commission is designed to 3 provide public input into how rates are set. By Charter, MSD staff is required to submit all rate proposals to the Rate Commission. In turn, the Rate Commission independently reviews rate proposals and makes recommendations to MSD’s Board of Trustees. Only under parameters defined in MSD’s Charter can Rate Commission recommendations be changed, modified, or rejected. With voter approval of Proposition S in April 2016, MSD can now maintain and operate all publically owned stormwater sewer systems throughout its service area. However, solutions for localized flooding, erosion, and regional flooding remain unfunded and outside of MSD’s purview. On February 26, 2018, MSD staff presented a stormwater rate proposal to the Rate Commission. The express purpose of this proposal is to fund solutions for localized flooding, erosion, and regional flooding. While MSD is not a flood control agency and does not own creeks and streams, it is in the best position of any regional organization or agency to assist with and provide solutions for these stormwater-related issues. Accordingly, MSD staff proposes the implementation of a stormwater capital rate that would raise $30 million annually to fund stormwater capital projects. The average charge for a single family home would be about $27 per year. The Rate Commission will review this proposal throughout 2018 and make a recommendation to MSD’s Board of Trustees in the latter half of the year. If as part of its recommendation the Rate Commission determines that funding for stormwater capital projects is warranted, the proposal would be submitted to area voters for approval. Based on current projections, said election would take place no earlier than the spring of 2019. Separate from the stormwater funding proposal, MSD staff expects to submit a proposal for future wastewater funding to the Rate Commission in the first quarter of 2019. DIVERSITY – Diversity efforts at MSD continues to focus on helping develop and grow minority- and women-owned business enterprises (MWBE); and to develop a diverse workforce from which contractors can hire workers for MSD projects. In FY17, minority firms performed $37.3 million in capital work, which represents 17.03% of MSD’s capital program. Women-owned firms performed $6.4 million in capital work, representing 2.96% of MSD’s capital program. Within the same timeframe, minority construction workforce participation was 460,077 hours, or 28.95% of the total hours worked on capital projects. Women construction workforce participation was 77,021 hours, or 4.85% of total hours worked on capital projects. For capital program professional services, minorities represented 15.4% and women represented 33.9% of the workforce.  As MSD continues the important work we are doing to protect our environment and serve our St. Louis community, we will continue to ensure that our efforts reflect the diverse citizenry that we serve. In FY19, we pledge to continue to scrutinize our business practices, deliver sound fiscal management, and be fully accountable to the public for the ways in which we spend their money. We will continue to improve our customer service levels and our efforts to inform the community of our operations and needs. We will persist in addressing the health, safety, and environmental needs of our St. Louis community. In short, we will continue to work to prepare MSD, its customers, and our community for the challenges we face today and many years into the future. Sincerely, Brian Hoelscher, P.E. Executive Director & Chief Executive Officer 4 Citizens – City of St. LouisCitizens – St. Louis CountyLyda KrewsonMayorSteve StengerCounty ExecutiveElectsJames FaulChairTerm Expires: 3/15/21Freddie DunlapTrusteeTerm Expires: 3/15/18Annette MandelTrusteeTerm Expires: 3/15/20Michael YatesTrusteeTerm Expires: 3/15/14Rev. Ronald BoboVice ChairTerm Expires: 3/15/16James I. SingerTrusteeTerm Expires: 3/15/17Board of TrusteesBrian HoelscherExecutive DirectorInternal AuditorBudget included in Secretary-Treasurer DepartmentRate CommissionTimothy R. SnokeSecretary-TreasurerCivil Service CommissionMarion GeeDirectorFinanceRichard UnverferthDirectorEngineeringSusan MyersGeneral CounselVicki Taylor-EdwardsDirectorHuman ResourcesJonathon SpragueDirectorOperationsBarbara MohnDirectorInformation SystemsElectsAppointsAppoints5 FY19 BUDGET6 BUDGET SUMMARYThe Budget Summary section contains policies, processes, graphs and chartsrelated to budget development. This section also contains information regardingstaffing and a summary of the Capital Improvement and Replacement Program.7 BUDGET & FINANCIAL POLICIES The Metropolitan St. Louis Sewer District's budget & financial policies set forth the basic framework for the District’s overall management of operations taking into account changing circumstances and conditions. These policies assist the decision making process of the Board and provide guidelines for evaluating both current activities and proposals for future programs. Balanced Budget Policy Performance Against Policy Section 7.130 of the District’s Charter requires a balanced budget be submitted to The Board for approval. It mandates the following three requirements:  In no event shall the total amount of proposed expenditures for the budget year from any fund exceed the estimated revenues to be actually received plus any unencumbered balance or less any deficit estimated for the beginning of the budget year. “Changes in Fund Balance” pages are included in this book to demonstrate compliance with this policy.  The Annual Budget must be balanced. All funds, Department operations and services, supported by the financial resources of the District, must function within the limits of these resources identified or available specifically to them. A balance must be struck between revenues and expenditures so that the public can realize the benefits of a strong and stable utility. By law, budgets cannot exceed available resources, defined as revenues generated in the current period added to balances carried forward from prior years. FY19 Total Revenue: (shown in million $) Wastewater User Charges: $403.3 Revenue Bonds: 190.0 Taxes: 33.3 Investment and Other Income: 11.9 Use of Fund Balances: 91.3 TOTAL DISTRICT REVENUE: $729.8 FY19 Total Expense: (shown in million $) Operating Budget: $210.4 CIRP: 397.3 Debt Service: 122.1 TOTAL DISTRICT EXPENSES: $729.8  Pursuant to the Metropolitan St. Louis Sewer District Charter, Section 7.130, not later than the fifteenth day of March in each year, the Executive Director will submit to The Board a budget for the ensuing fiscal year, an explanatory budget message, and a general appropriation ordinance conforming with such budget. The budget shall provide a financial plan for the budget year for all District and subdistrict funds. The Board of Trustees received all of the required documents on March 8, 2018. 8 BUDGET & FINANCIAL POLICIES (continued) Operating Budget Policies Performance Against Policy Historical levels of funding and expenditures shall be included in the budget to provide comparisons. Financial forecasting of future requirements shall be included to provide estimates of future financial and operating conditions. “Changes in Fund Balance” pages are included in this book to demonstrate compliance with this policy. Whenever approved by The Board, the Executive Director may transfer any unencumbered appropriation balances or portions from one classification of expenditure to another. The District complies with this policy. Per Section 7.160 of the Charter, at any time during the budget year, upon recommendation of the Executive Director, The Board may, by ordinance, make supplementary appropriations if (1) the Executive Director estimates that such appropriations will not result in a deficit at the end of the budget, or (2) The Board shall adopt an ordinance or ordinances consistent with the requirements in Section 7.140 providing additional revenues and the Executive Director estimates that the amount to be actually received there from during the budget year will equal or exceed the amount of such supplementary appropriations. The District complies with this policy. The District will maintain a budgetary control system to ensure adherence to the budget and will prepare regular reports comparing actual revenues and expenditures to budgeted amounts. The District’s accounting system has controls to ensure compliance with the budget. Managers receive daily reports that show financial performance against budget. Monthly reports comparing actual revenues and expenditures are prepared for Senior Management and highlights of these reports are presented quarterly to the Finance Committee of the Board of Trustees. 9 BUDGET & FINANCIAL POLICIES (continued) Revenue Policies Performance Against Policy The District will seek to maintain a diversified and stable revenue system to minimize short-run fluctuations in any one revenue source. User Charge Fees are the District’s primary source of funding for wastewater operations. While some of these fees are also used for capital improvements, the District also uses revenue bonds to finance a large portion of the CIRP. The District will follow an aggressive policy of collecting revenues. The District uses a multi-layered approach to collecting past due accounts. It employs a series of automated reminder calls to accounts that are 25 days delinquent. Accounts that remain delinquent then progress to being placed with collection agencies, second placement agencies and eventually law firms for collection. The District will establish wastewater user charges and stormwater user charges, fees and tax rates at a level related to the full cost (operating, direct, indirect and capital) of providing the service. Voter approval is required to implement tax rate increases. The District is required to submit rate change proposals to a Rate Commission. During this rate setting process, the District’s rate consultant performed a detailed cost of service analysis using industry standard principles endorsed by the Water Environment Federation which allows the District to demonstrate that rates have been set at a level to recover the full cost, without excess, of providing service. The District will review wastewater fees and stormwater user charges, and fees annually to determine if the revenues support the cost of the service. Rate increases to generate needed revenues are required, per Charter Section 7.040, to be submitted to the District’s Rate Commission for review and recommendation to The Board. The District reviews fee revenue annually as part of the budget process to ensure it is adequate to meet the District’s balanced budget requirement. Investment Policies Performance Against Policy The District will maximize the return on all cash available for investment without sacrifice of safety or necessary liquidity. The District complies with this policy. The Secretary-Treasurer will develop and maintain a comprehensive, well-documented investment reporting system. This system will provide The Board with appropriate investment performance information. The Secretary-Treasurer reports monthly to the Finance Committee of The Board on the performance and make-up of the investment portfolio. 10 BUDGET & FINANCIAL POLICIES (continued) Debt Policies Performance Against Policy The Board shall authorize and approve all debt issued for the purpose of financing portions of the District’s CIRP as well as debt that may be issued for the purpose of refunding any outstanding District debt. In the previous budget year, the District issued the Series 2017A Revenue Bonds. The Board approved this debt issuance with Ordinance 14835. The District will confine long-term borrowing to finance authorized capital improvement projects or to refund, on a current or advanced basis, outstanding debt obligations. The District complies with this policy. The District may issue long-term debt (general obligation or revenue bonds) where it is deemed that capital improvements should not be financed from current revenues. Long-term borrowing will not be used to finance current operations or normal maintenance. Long-term debt will be self-supporting and structured such that the weighted average maturity of the debt does not exceed the expected useful life of the capital project. The District’s use of revenue bonds during FY18 was consistent with use of debt outlined in the Rate Change Report accepted by The Board on October 8, 2015. The proceeds from these bonds were used solely for capital improvements, where the assets gained have a useful life greater than the weighted average maturity of the debt. The District may issue (1) general obligation bonds to finance capital improvement projects that result in community-wide benefits (2) revenue bonds to finance capital improvement projects serviced from the net revenues from a particular enterprise, such as sewer service. The District’s use of revenue bonds in FY18 for capital improvement projects will be serviced with pledged revenues from sanitary sewer user charges. Issuance of general obligation bonds requires 57% approval of those voting at primary and general elections and a 67% approval at other elections. Issuance of revenue bonds requires simple majority approval of those voting. The District’s issuance of revenue bonds in FY18 were authorized by voters at special elections held on June 5, 2012 and April 5, 2016. No general obligation bonds shall be issued in an amount, which together with existing indebtedness of the District or a subdistrict exceeds in the aggregate 5% of the value of all taxable tangible property in the District and its subdistricts. The District has no outstanding general obligation bonds. Any general obligation bonds issued under the District charter shall mature over a period not exceeding 20 years from the date contracted, while revenue bond maturities may extend to 30 years. The District has no outstanding general obligation bonds. For the purpose of refunding, extending, or unifying the whole or any part of its valid bonded indebtedness, the District may issue refunding bonds not exceeding the principle amount of the outstanding indebtedness to be refunded and the accrued interest to the date of such refunding bonds. A portion of the Series 2017A Bonds issued by the District in FY2018 were issued for the purpose of advance refunding portions of Series 2011B Bonds, Series 2012A Bonds, Series 2013B Bonds, and Series 2015B Bonds. 11 BUDGET & FINANCIAL POLICIES (continued) Debt Policies (continued) Performance Against Policy Short-term borrowing may be utilized as authorized by District Charter, Section 3.020(13), for the temporary funding of capital projects or for operational cash flow deficits subject to the following policies:  District may issue short-term debt when there is a defined and adequate repayment source.  Lines of Credit may be considered as an alternative to other short-term borrowing options if it is determined to be more cost-effective.  Other short-term debt, including commercial paper notes, may be used when it provides an interest rate advantage or as interim financing until market conditions are more favorable for long-term debt issuance. The District did not utilize short-term borrowing in FY18. Per Charter Section 3.020, the District may use short-term debt to provide for the borrowing of money in anticipation of the collection of taxes and revenues for the fiscal year. The amount of such loans shall at no time exceed 90% of the estimated collectible taxes and revenues for the year yet uncollected. The District did not utilize short-term borrowing in FY18. 12 BUDGET & FINANCIAL POLICIES (continued) Reserve Policies Performance Against Policy The operating reserve is a balance maintained in the General Fund, Construction Funds and Special Funds combined to accommodate fluctuations in annual revenues and expenditures. The District currently maintains a minimum fund balance of 60 days or 16.4% of the next year’s annual operating expenditures for working capital. Operating Reserves for: FY17 – Actual – 145 days FY18 – Projected – 169 days The District will maintain a Stormwater Emergency Fund with a minimum balance of $250,000 and a Wastewater Emergency Fund with a minimum balance of $500,000. The District is in compliance with these minimum balance requirements. Please refer to the “Changes in Fund Balance” tables for these funds in the Debt Service & Special Funds section of this book for exact fund balances. The District will maintain a Wastewater Backup Insurance and Reimbursement Fund with a minimum balance of $1 million dollars. The District is in compliance with this minimum balance requirement. Please refer to the “Changes in Fund Balance” tables for these funds in the Debt Service & Special Funds section of this book for exact balances. The District will maintain a General Insurance Fund with a minimum balance of $500,000 dollars. The District is in compliance with this minimum balance requirement. Please refer to the “Changes in Fund Balance” tables for these funds in the Debt Service & Special Funds section of this book for exact balances. Funds will be reserved to comply with the terms and conditions of the debt instruments used to finance capital improvement projects. The Master Bond Document contains a 45-day reserve requirement. Operating reserves for: FY17 – Actual – 145 days FY18 – Projected – 169 days Property taxes levied by the District and other revenue received for construction, operations and maintenance in particular taxing subdistricts will be reserved for that use. The District maintains separate funds to account for each of the taxing subdistricts it manages. 13 BUDGET & FINANCIAL POLICIES (continued) Capital Improvement and Replacement Policies Performance Against Policy The District shall prepare a long-term plan for wastewater infrastructure projects to relieve backup complaints and/or for the correction of identified sanitary sewer capacity inadequacies and deficiencies and/or for the correction of bypasses and overflows. This plan shall include stormwater projects to prevent flooding and erosion threatening homes and property. This plan shall be used to develop a five year CIRP and make all capital improvements accordingly. This five year plan shall be updated annually. The Board of Trustees received the five-year CIRP on March 8, 2018. This plan is updated annually and is consistent with The District’s long-term plan for wastewater and stormwater projects. The Board adopts the CIRP as a planning document, but does not appropriate the identified multi-year expenditures. These expenditures are legally authorized during the year at the time a fixed contract is awarded. The District complies with this policy. The District will maintain its physical assets at a level adequate to protect the District's capital investment and to minimize future maintenance and replacement costs. The District complies with this policy. Financial and Accounting Policies Performance Against Policy An independent audit shall be made of all accounts of the District at least annually by a certified public accounting firm that shall be engaged by The Board. CliftonLarsonAllen LLP issued their Independent Auditors’ Report for the financial statements as of and for the year ended June 30, 2017 on October 17, 2017. Financial reports will be submitted to The Board and District Staff. The District complies with this policy. District financial information will be available through monthly financial statements, the Comprehensive Annual Financial Report (CAFR) and Annual Budget. The District prepares monthly financial statements and publishes quarterly statements on its website. The CAFR and the Annual Budget are also available on the District’s website. The District will produce annual financial reports in accordance with Generally Accepted Accounting Principles (GAAP) as outlined by the Governmental Accounting Standards Board (GASB). The District’s CAFR is prepared in accordance with GAAP as outlined by the GASB. 14 Financial Structure The District’s financial structure is organized on the basis of funds, each of which is considered a separate accounting entity with fund specific balancing accounts that comprise its assets, liabilities, fund balances, revenues and expenditures. Governmental resources are allocated to and accounted for in individual funds based upon the purposes for which they are to be spent and the means by which spending activities are controlled. The District uses both Governmental Funds and Proprietary Funds. The District uses a Modified Accrual method of budgeting, and both Modified Accrual and Accrual bases of accounting. In the table below, each fund type and group is identified. The purpose of the fund is stated, and the Budgeting Basis and Accounting Basis are also reported for each fund group. Modified Accrual Accounting or Budgeting recognizes revenues when they are both available and measurable.  Most expenditures are recognized when an obligation to pay is established, except in the case of interest on long‐term debt.  That interest expense is recognized when it is due.   Full Accrual Accounting is very similar to Modified Accrual Accounting.  Under Full Accrual revenues are recognized when earned, and expenditures are recognized when an obligation to pay is established.   However, the major ways in which Modified Accrual is different than Full Accrual is the recognition of Capital expenditures.  Under the Modified Accrual method, Capital expenditures are recognized when the entity has an obligation to pay.  Under the Full Accrual method, Capital expenditures are recognized over the life of the asset. 15 BUDGET & FINANCIAL POLICIES (continued) Fund Type/Fund Title Purpose Budgeting Basis Accounting Basis GOVERNMENTAL FUNDS General Fund The General Fund is the general operating fund of the District. It is used to account for all financial resources except those required to be accounted for in another fund. Modified Accrual Modified Accrual Revenue Funds The Revenue Funds account for all wastewater and stormwater user charges billed to customers. User Charge proceeds are recorded in the Revenue Funds and allocated to the various other funds to cover operation and maintenance costs and capital improvement expenditures. Modified Accrual Modified Accrual Operations, Maintenance and Construction Improvement Funds These funds account for the proceeds from tax levies in the various subdistricts. These are primarily stormwater dedicated subdistrict assessments which fund projects, stormwater operations and maintenance specific to each subdistrict’s geographic area. Effective in Fiscal Year 2017, tax levies for all OMCI subdistricts were suspended. Remaining fund balances will be used for maintenance and operation of facilities in the respective subdistricts until balances are depleted. Modified Accrual Modified Accrual Construction Funds The Construction Funds are established to receive and disburse proceeds from revenue sources and restricted for construction of improvements to sewerage and drainage collection systems and treatment facilities. The District has two construction funds that support the majority of the CIRP: 1) the Sanitary Replacement Fund and, 2) the Stormwater Replacement Fund. Use of these funds is dedicated to sanitary and stormwater projects, respectively. Modified Accrual Modified Accrual Debt Service Funds The Debt Service Funds are established for bond issues sold by the District. These funds provide for the accounting of receipt and disbursement of monies designated for payment of principal and interest and redemption of outstanding bond issues. A distinct fund is established for each of the District’s bond issues. Modified Accrual Modified Accrual 16 BUDGET & FINANCIAL POLICIES (continued) Fund Type/Fund Title Purpose Budgeting Basis Accounting Basis GOVERNMENTAL FUNDS (continued) Special Funds The Special Funds are established to: 1) account for and report financial resources related to the proceeds of specific revenue sources designated for specific purposes, or 2) account for and report financial resources related to funds required to maintain a minimum balance. The District’s current Special Funds consist of the following: 1. Improvement Fund – to account for the cost of any improvements and special tax bills issued for any improvement. 2. Water Backup Insurance and Reimbursement Fund – to account for customer water backup insurance claims resulting from over charged lines or blocked mains. 3. General Insurance Fund – to be used to pay the cost of workers’ compensation claims, property insurance, general liability, auto liability, flood insurance and all expenses (i.e. premiums, claims, claim expenses, claim recoveries and claim accruals) related to these coverages. 4. Two Emergency Funds – to account for monies needed to address Wastewater and Stormwater emergencies. Such emergencies require immediate District response. Examples are sewer repairs and replacements to immediately address severe disruption in the operations and maintenance of the District, weather related disruption of District operations, and other disruptions of District services caused by dramatic unforeseen events. Modified Accrual Modified Accrual PROPRIETARY FUNDS Enterprise Funds Account for operations financed and operated in a manner similar to the private sector. The District utilizes these funds to convert the accounting records from a modified accrual to an accrual basis. The District performs this conversion so that it may produce financial statements as a single enterprise fund. These funds are not budgeted. Accrual 17 Metropolitan St. Louis Sewer District Strategic Business and Operating Plan Fiscal Years 2019-2023 18 VISION STATEMENT Quality Service Always MISSION STATEMENT To protect the public’s health, safety, and water environment by responsibly providing wastewater and stormwater management VALUES Integrity Acting ethically at all times, treating everyone with honesty, fairness and respect. Teamwork Working together to accomplish our mission with open communication, trust, respect and diversity. Innovation Embracing continuous improvement and new solutions to achieve excellence. Employees Developing successful, responsible, and safety conscious employees and acknowledging their contributions. Customers Building strong relationships by keeping our commitments, providing excellent service and being transparent in everything we do. Vision, Mission, Value statements are important elements of a strategic business plan. The Mission statement keeps the District focused on its essential activity, the Vision statement points to its ideal purpose, and the Value statement conveys the principles that must shape our actions. 19 Strategic Business and Operating Plan The FY19 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 FY19 goals may appear similar to the original set of goals, the underlying refinements and changes in these goals are significant. The FY19 SBOP is easily understood, the goals and resulting strategies are actionable, and the impact of the strategies is measurable. Additionally, the FY19 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 FY19 SBOP proposes six business-focused strategies: Strategy 1: Educate and partner with stakeholders to build support. Essential to our success is an active dialog with stakeholders to improve mutual understanding of the needs of the District and its stakeholders. Education will focus on the District’s goals, needs and initiatives. When possible, we will partner with stakeholders to achieve win-win solutions on common issues. Partnering will take many forms, including – but not restricted to – discussions with various stakeholder groups; District organized focus groups; employee participation in civic organizations; and regulatory advisory committees. 20 Strategy 2: Manage the District’s costs and revenues to optimize financial impacts. The District continues to face increasing fiscal demands related to regulatory issues affecting its collection and treatment systems. In response to these demands, the District is continuing its important work to protect local waterways, ensure compliance with State and Federal environmental regulations, and provide effective, efficient wastewater and stormwater services to the St. Louis community. This work continues in the form of Project Clear, which includes the District’s multi-decade, multi-billion dollar CIRP. It is essential the District diligently manage costs and minimize rate increases. Sound financial management, long-term planning, internal audit practices, and leveraging of data are critical components of this strategy. Strategy 3: Integrate and improve the District’s business processes. Not accepting the status quo as justification for current and future business practices, and continually reviewing best practices amongst contemporaries are cultural imperatives for continual improvement. The goal of this initiative focuses on identifying and implementing process improvements that will enable the District to meet or exceed established performance, production and customer satisfaction goals. Strategy 4: Promote appropriate standards through proactive regulatory and legislative involvement. The most significant factors affecting current and future rate increases are federal and state regulations and legislation. It is often the case that implementation of multiple regulations compete for the same, scarce funding resources. As authorities in wastewater and stormwater management, it is essential that we assist in the creation of regulations that will efficiently achieve desired results. This extends to both regulations that govern environmental protection and regulations that are not directly linked to those duties, but are drivers for other facets of the District’s business functions. This strategy focuses on our involvement in the formation of regulations and legislation that impact all areas of the District's operations. It is crucial that regulations and legislation be based on sound technical information and governance frameworks. The District and others in the regulated community are in the best position to provide such information. New regulations and legislation – particularly those pertaining to environmental protection – should be practical and able to be implemented in a like manner. 21 Strategy 5: Address customer and regulatory needs through a comprehensive infrastructure management program. Maintaining customer service expectations and meeting regulatory requirements are paramount concerns within the District’s mission. However, these must be balanced against the need to cost effectively maintain the District’s wastewater and stormwater assets. This can only be achieved through investigation, planning, maintenance and capital replacement programs. A model infrastructure management program effectively integrates these processes while considering risk and required service levels. The resulting program minimizes the life-cycle costs of infrastructure assets at an acceptable level of risk, while continually delivering established levels of service. Strategy 6: Create a learning and business oriented culture based on competency and accountability. The District’s success is dependent upon employees having appropriate competencies and skills within a culture of accountability - a culture that is rooted in ethical integrity and seeks a balance between effectiveness, efficiency and cost management. Improving employee and organizational performance at all levels is the core of this strategy. Special emphasis will be placed on leadership development, management/supervisory skill training, open communications, general operational and administrative needs, and building awareness of individual employees’ role in the success of the overall organization. FISCAL YEAR 2019 OBJECTIVES The District has developed a set of specific objectives that support these strategies and, thus, achieve the goals of the SBOP. 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 FY19 and beyond, as we strive to protect the public’s health, safety and water environment by responsibly providing wastewater and stormwater management. Achieving these objectives is the responsibility of various departments within the District. These departments are shown on the organizational chart on page 5 of this book. 22 STRATEGY 1: EDUCATE AND PARTNER WITH STAKEHOLDERS TO BUILD SUPPORT  Objective 1: Execute Community Outreach Programs   Milestones Year 1: 2019 Initiation Timeframe Completion Timeframe a) Evaluate Project Clear and its role in the District’s communication strategy. b) Maintain relationships with additional stakeholders with message synergy to educate and inform on MSD’s mission. c) Continue support for Stormwater Rate Commission Process. d) Review and revise public communication and outreach programs goals and staffing. e) Continue implementation of the public outreach programs consistent with the Missouri Nutrient Reduction Strategy. f) Develop Staff recommendations for Plan Amendment Commission and implement appointment process. g) Plan for and implement activities for the Wastewater Rate Commission Process. a) Q1, FY19 b) Q1, FY19 c) Q1, FY19 d) Q1, FY19 e) Q1, FY19 f) Q1, FY19 g) Q1, FY19 a) Q4, FY19 b) Q4, FY19 c) Q4, FY19 d) Q4, FY19 e) Q4, FY19 f) Q4, FY19 g) Q4, FY19 23 STRATEGY 1: EDUCATE AND PARTNER WITH STAKEHOLDERS TO BUILD SUPPORT  Objective 1: Execute Community Outreach Programs   Milestones Year 2: 2020 Milestones Years 3 - 5: 2021 – 2023 a) Evaluate Project Clear and its role in the District’s communication strategy. b) Maintain relationships with additional stakeholders with message synergy to educate and inform on MSD’s mission. c) Review and revise public communication and outreach programs goals and staffing. d) Continue implementation of the public outreach programs consistent with the Missouri Nutrient Reduction Strategy. e) Convene commission, and vote on any Plan Amendment recommendations. f) Implement activities for the Wastewater Rate Commission Process. g) Maintain communication and relationships with stakeholders following the stormwater, wastewater, and plan amendment ballot outcomes. a) Evaluate Project Clear and its role in the District’s communication strategy. b) Maintain relationships with additional stakeholders with message synergy to educate and inform on MSD’s mission. c) Review and revise public communication and outreach program goals and staffing. d) Plan for and implement activities for the Wastewater Rate Commission Process. 24 STRATEGY 1: EDUCATE AND PARTNER WITH STAKEHOLDERS TO BUILD SUPPORT  Objective 2: Execute Outreach Programs for Elected Representatives and Other Municipal Officials   Milestones Year 1: 2019 Initiation Timeframe Completion Timeframe a) Develop legislative agenda for both State and Federal activities. b) Conduct meetings with St. Louis City (Mayor’s office and Board of Aldermen), St. Louis County (County Executive’s office and County Council) regarding District goals and needs. c) Enhance relationships with local governments through briefings on projects and other topics of mutual concern, with focus on expanding peer to peer relationships with staff counterparts. d) Conduct annual outreach and Jefferson City briefings for State of Missouri legislators. e) Conduct annual legislative briefing for Federal legislators. f) Provide annual review of the Legislative Outreach Program results and assess future activities for enhancing effectiveness. a) Q1, FY19 b) Q1, FY19 c) Q1, FY19 d) Q2, FY19 e) Q3, FY19 f) Q1, FY19 a) Q1, FY19 b) Q4, FY19 c) Q4, FY19 d) Q4, FY19 e) Q4, FY19 f) Q1, FY19 25 STRATEGY 1: EDUCATE AND PARTNER WITH STAKEHOLDERS TO BUILD SUPPORT  Objective 2: Execute Outreach Programs for Elected Representatives and Other Municipal Officials   Milestones Year 2: 2020 Milestones Years 3 - 5: 2021 - 2023 a) Develop legislative agenda for both State and Federal activities. b) Continue meetings with St. Louis City (Mayor’s office and Board of Aldermen), St. Louis County (County Executive’s office and County Council) regarding District goals and needs. c) Continue to enhance relationships with local governments through briefings on Projects and other topics of mutual concern, with focus on expanding peer to peer relationships with staff counterparts. d) Conduct annual legislative outreach and Jefferson City briefings for State of Missouri legislators. e) Conduct annual legislative briefing for Federal legislators. f) Provide annual review of the Legislative Outreach Program results and assess future activities for enhancing effectiveness. a) Develop legislative agenda for both State and Federal activities. b) Conduct meetings with St. Louis City (Mayor’s office and Board of Aldermen), St. Louis County (County Executive’s office and County Council) regarding District goals and needs. c) Continue to enhance relationships with municipalities through briefings on projects and other topics of mutual concern with elected officials and administration. d) Conduct annual legislative outreach and Jefferson City briefings for State of Missouri legislators. e) Conduct annual legislative briefing for Federal legislators. f) Provide annual review of the Legislative Outreach Program results and assess future activities for enhancing effectiveness. 26 STRATEGY 1: EDUCATE AND PARTNER WITH STAKEHOLDERS TO BUILD SUPPORT  Objective 3: Execute Diversity and Outreach Programs   Milestones Year 1: 2019 Initiation Timeframe Completion Timeframe a) Participate in networking events and other community events to increase stakeholder relationships and participation with the District’s Diversity Programs. b) Identify opportunities to increase women workforce participation on CIRP construction projects. c) Continue to report on the progress of MSD’s Diversity Programs. d) Continue to evaluate all investments made as part of the CBA and make adjustments to programs and funding, as appropriate. e) Assess and implement opportunities for adjustments to First Source Hiring Program and Job Training Program. f) Start update of the Disparity Study. g) Evaluate the effectiveness of the On The Job Training (OJT) programs for capital tunneling projects. a) Q1, FY19 b) Q1, FY19 c) Q1, FY19 d) Q1, FY19 e) Q1, FY19 f) Q1, FY19 g) Q1, FY19 a) Q4, FY19 b) Q4, FY19 c) Q1, FY19 d) Q3, FY19 e) Q4, FY19 f) Q4, FY19 g) Q3, FY19 27 STRATEGY 1: EDUCATE AND PARTNER WITH STAKEHOLDERS TO BUILD SUPPORT  Objective 3: Execute Diversity and Outreach Programs    Milestones Year 2: 2020 Milestones Years 3 - 5: 2021 – 2023 a) Continue participating in networking events and other community events to increase stakeholder relationships and participation with the District’s Diversity Program. b) Continue to identify and evaluate efforts to increase woman workforce participation on CIRP construction projects. c) Continue to report on the progress of MSD’s Diversity Program and make adjustments for improvements as necessary. d) Complete the update of the Disparity Study. e) Continue to evaluate and report the effectiveness of the On The Job Training (OJT) programs for capital tunneling projects. a) Maintain relationships and dialogue with external stakeholders. b) Review effectiveness of diversity utilization initiatives and recommend appropriate adjustments. c) Based on the Disparity Study findings, update the diversity program, as necessary. d) Continue to evaluate all investments made as part of the CBA and make adjustments to program and funding, as appropriate. e) Continue assessment of opportunities to adjust First Source Hiring Program and Job Training Program to increase opportunities for contractors to hire low income, unemployed and underemployed individuals for District projects. 28 STRATEGY 2: MANAGE THE DISTRICT’S COSTS AND REVENUES TO OPTIMIZE FINANCIAL IMPACTS  Objective 1: Increase Collection of Delinquent Revenue   Milestones Year 1: 2019 Initiation Timeframe Completion Timeframe a) Continue implementing pilot water shutoff solution to increase collection of delinquent sewer service charges. b) Re-evaluate the effectiveness of the Customer Assistance Program and adjust accordingly. c) Continue to assess and modify collection process to achieve net average collection period for receivables to 45 days or less. a) Q1, FY19 b) Q1, FY19 c) Q1, FY19 a) Q4, FY19 b) Q3, FY19 c) Q4, FY19 Milestones Year 2: 2020 Milestones Years 3 - 5: 2021 - 2023 a) Continue to assess and modify collection process to achieve net average collection period for receivables to 45 days or less. b) Complete implementation of the water shut-off program, and then assess effectiveness. a) Continue to assess and modify collection process to achieve net average collection period for receivables to 45 days or less. b) Re-evaluate the effectiveness of the Customer Assistance Program and adjust accordingly. 29 STRATEGY 2: MANAGE THE DISTRICT’S COSTS AND REVENUES TO OPTIMIZE FINANCIAL IMPACTS  Objective 2: Identify and Implement Cost Savings Initiatives   Milestones Year 1: 2019 Initiation Timeframe Completion Timeframe a) Maintain annual operating budgets that are aligned with approved Rate Commission report. b) Implement multi-channel e-commerce strategies for billing and payment promotion and incorporate new technologies. c) Continue to evaluate results of occupation injury prevention program while providing counseling and training resources to employees that encounter frequent occupational injuries. d) Continue compilation of data to determine the effectiveness of the Wellness Program. a) Q1, FY19 b) Q1, FY19 c) Q1, FY19 d) Q1, FY19 a) Q4, FY19 b) Q4, FY19 c) Q4, FY19 d) Q4, FY19 30 STRATEGY 2: MANAGE THE DISTRICT’S COSTS AND REVENUES TO OPTIMIZE FINANCIAL IMPACTS  Objective 2: Identify and Implement Cost Savings Initiatives   Milestones Year 2: 2020 Milestones Years 3 - 5: 2021 - 2023 a) Maintain annual operating budgets that are aligned with Approved Rate Commission report. b) Evaluate next steps of the occupational injury prevention program. c) Evaluate results of the Wellness Program. a) Maintain annual operating budgets that are aligned with Approved Rate Commission report. b) Implement modifications to occupational injury prevention program c) If applicable, implement adjusts Wellness Program. 31 STRATEGY 2: MANAGE THE DISTRICT’S COSTS AND REVENUES TO OPTIMIZE FINANCIAL IMPACTS  Objective 3: Maximize Long-Term Financial Plans for District Needs   Milestones Year 1: 2019 Initiation Timeframe Completion Timeframe a) Manage capital program (wastewater and stormwater) within supporting revenue while assuring Consent Decree compliance and regulatory requirements. b) Manage District’s key financial ratios to maintain current bond ratings and Consent Decree compliance. c) Manage multi-decade financing plan to support current and future requirements. d) Pursue external sources of funding, where available. e) Pursue implementation of predictive analytics to enhance decision making to enhance financial forecasting used in strategic decision making. f) Continue work on stormwater rate commission process. g) Begin development of wastewater rate proposal. a) Q1, FY19 b) Q1, FY19 c) Q1, FY19 d) Q1, FY19 e) Q1, FY19 f) Q1, FY19 g) Q1, FY19 a) Q4, FY19 b) Q4, FY19 c) Q4, FY19 d) Q4, FY19 e) Q4, FY19 f) Q4, FY19 g) Q4, FY19 32 STRATEGY 2: MANAGE THE DISTRICT’S COSTS AND REVENUES TO OPTIMIZE FINANCIAL IMPACTS  Objective 3: Maximize Long-Term Financial Plans for District Needs   Milestones Year 2: 2020 Milestones Years 3 – 5: 2021 – 2023 a) Manage capital program (wastewater and stormwater) within supporting revenue while assuring Consent Decree compliance and regulatory requirements. b) Manage District’s long-term Debt Program to meet key bond financial ratios indicators to maintain current bond ratings and Consent Decree compliance. c) Complete and implement stormwater rate proposal d) Continue work on Wastewater Rate Commission Proposal e) Conduct outreach to municipalities to address the status of OMCI taxes. f) Manage multi-decade financing plan to support current and future requirements. g) Pursue external sources of funding, where available. a) Continue to manage capital program within supporting revenue while assuring Consent Decree compliance. b) Continue to manage District’s long-term Debt Program to meet key bond financial ratios indicators to maintain current bond ratings and Consent Decree compliance. c) Continue to refine and report on multi-decade financing plan to support Consent Decree. d) Implement Wastewater Rate Commission Proposal. e) Implement strategies relating to OMCI taxes based on the feedback received from municipalities. f) Refine application of predictive analytics to enhance decision making. 33 STRATEGY 3: INTEGRATE AND IMPROVE THE DISTRICT’S BUSINESS PROCESS  Objective 1: Implement Regional Development Review/Permitting Business Process Improvements   Milestones Year 1: 2019 Initiation Timeframe Completion Timeframe a) Begin post-implementation review to assess improvements gained as a result of the new Development Review/Permitting business process improvements. b) Complete implementation of paperless process utilizing tools as supported by good business processes. Report results to regional partners. c) Develop and conduct customer survey of user community. a) Q1, FY19 b) Q1, FY19 c) Q1, FY19 a) Q4, FY19 b) Q4, FY19 c) Q2, FY19 Milestones Year 2: 2020 Milestones Years 3 - 5: 2021 – 2023 a) Evaluate and use customer survey results to improve business processes. b) Work with regional partners to identify opportunities for improvement. a) Support regional partners’ efforts to expand utilization. 34 STRATEGY 3: INTEGRATE AND IMPROVE THE DISTRICT’S BUSINESS PROCESS  Objective 2: Implement Information Governance Program That Meets the District’s Records & Information Discovery, Compliance and Information Security Policies  Milestones Year 1: 2019 Initiation Timeframe Completion Timeframe a) Finalize District-wide phased implementation of the “Physical Records Cleanup” pursuant to the RRS. b) Based on responses to a Request for Proposal (RFP), evaluate and select an Enterprise Content Management (ECM) software solution unless determined that an existing District system can satisfy IG Program requirements. c) Begin communication, change management, marketing and messaging campaigns for the IG Program “Electronic Records Cleanup” rollout. d) Initiate training and phased implementation of the “Electronic Records Cleanup” pursuant to the RRS commencing with the Legal Department pilot program. e) Move physical records to new off-site storage facility. a) Q1, FY19 b) Q1, FY19 c) Q1, FY19 d) Q1, FY19 e) Q1, FY19 a) Q4, FY19 b) Q4, FY19 c) Q4, FY19 d) Q4, FY19 e) Q4, FY19 Milestones Year 2: 2020 Milestones Years 3 – 5: 2021 – 2023 a) Begin implementation of the ECM software solution. b) Continue implementation of business process and organizational changes. c) Finalize policies and procedures related to business processes. a) Complete implementation of the ECM software solution. b) Complete implementation of business process and organizational changes. c) Perform cost/benefit analysis to access improvements gained as a result of the IG Program. 35 STRATEGY 3: INTEGRATE AND IMPROVE THE DISTRICT’S BUSINESS PROCESS  Objective 3: Integrate Asset Information Across Systems (Oracle, Maximo and GIS)   Milestones Year 1: 2019 Initiation Timeframe Completion Timeframe a) Load reconciled GIS/Maximo collection system assets (pre-2010) into Oracle. b) In accordance with revised business process, develop interfaces and reporting to support ongoing data synchronization of collection system assets between systems (Oracle, Maximo and GIS). c) Develop business process to provide for plant asset valuation based on state of each asset and its associated attributes. a) Q1, FY19 b) Q3, FY19 c) Q3, FY19 a) Q2, FY19 b) Q4, FY19 c) Q4, FY19 Milestones Year 2: 2020 Milestones Years 3 – 5: 2021 – 2023 a) Begin development of interfaces and reporting to support data synchronization of plant assets between systems (Oracle, Maximo and GIS). b) Begin loading of plant assets into Oracle. a) Complete development of interfaces and reporting to support data synchronization of plant assets between systems (Oracle, Maximo and GIS). b) Complete loading of plant assets into Oracle. c) Evaluate procedures and results of collection system and plant asset synchronization process and adjust accordingly. 36 STRATEGY 4: PROMOTE APPROPRIATE STANDARDS THROUGH PROACTIVE REGULATORY AND LEGISLATIVE INVOLVEMENT  Objective 1: Participate in Stakeholder Groups to Develop Sound Technical Basis for Regulatory Issues   Milestones Year 1: 2019 Initiation Timeframe Completion Timeframe a) Advocate in regulatory stakeholder groups created to address nutrient criteria, ammonia criteria, bacteria criteria, wet weather issues, Impaired Waters (303d) Listing & Methodology and other changes to the Missouri Department of Natural Resources (MDNR) effluent regulations and water quality standards. b) Advocate in state and local environmental and economic organizations such as the Association of Missouri Cleanwater Agencies (AMCA). c) Advocate in the Water Environment Federation (WEF), Water Environment Research Foundation (WERF) and the National Association of Clean Water Agencies (NACWA) on water quality issues. d) Identify upcoming regulatory issues for FY19 and develop an appropriate strategy. e) Maintain a dialog with the Non-Governmental Organizations (NGOs) on critical water quality issues in the St. Louis area. a) Q1, FY19 b) Q1, FY19 c) Q1, FY19 d) Q1, FY19 e) Q1, FY19 a) Q4, FY19 b) Q4, FY19 c) Q4, FY19 d) Q4, FY19 e) Q4, FY19 37 STRATEGY 4: PROMOTE APPROPRIATE STANDARDS THROUGH PROACTIVE REGULATORY AND LEGISLATIVE INVOLVEMENT  Objective 1: Participate in Stakeholder Groups to Develop Sound Technical Basis for Regulatory Issues   Milestones Year 2: 2020 Milestones Years 3 – 5: 2021 – 2023 a) Participate in regulatory stakeholder groups, report on results, and identify upcoming regulatory issues. a) Participate in regulatory stakeholder groups. b) Begin stakeholder process for submitting a Municipal Separate Storm Sewer System (MS4) application and Stormwater Management Plan in FY21. c) Obtain approval for the new MS4 permit in FY22. 38 STRATEGY 4: PROMOTE APPRORIATE STANDARDS THROUGH PROACTIVE REGULATORY AND LEGISLATIVE INVOLVEMENT  Objective 2: Promote Appropriate Regulatory and Legislative Initiative to Allow for Integrated Watershed Planning   Milestones Year 1: 2019 Initiation Timeframe Completion Timeframe a) Evaluate and report on upcoming regulatory issues that need Integrated Watershed Planning. b) Work with MDNR as required to develop scientifically-based Total Maximum Daily Loads (TMDLs) with reasonable implementation plans for the St. Louis area. c) Propose update to the East-West Gateway 208 Water Quality Management Plan needed to finalize long term strategy regarding regionalization of wastewater treatment within the Lower Meramec watershed. Final Plan will include recommendations from the ammonia and nutrient study and final regional solids handling plan. a) Q1, FY19 b) Q1, FY19 c) Q1, FY19 a) Q4, FY19 b) Q4, FY19 c) Q4, FY19 Milestones Year 2: 2020 Milestones Years 3 – 5: 2021 – 2023 a) Evaluate and report on upcoming regulatory issues that need Integrated Watershed Planning. b) Work with MDNR to develop scientifically-based Total Maximum Daily Loads (TMDLs) with reasonable implementation plans for the St. Louis area. a) Evaluate and report on upcoming regulatory issues that need Integrated Watershed Planning. b) Work with MDNR to develop scientifically-based Total Maximum Daily Loads (TMDLs) with reasonable implementation plans for the St. Louis area. 39 STRATEGY 5: ADDRESS CUSTOMER AND REGULATORY NEEDS THROUGH A COMPREHENSIVE INFRASTRUCTURE MANAGEMENT PROGRAM  Objective 1: Implement Stormwater Operating and Capital Improvement Program   Milestones Year 1: 2019 Initiation Timeframe Completion Timeframe a) Begin development of stormwater program based on results of Rate Commission input or election results. b) Review Stormwater CMOM results and consider adjustments to I/R funds and internal staffing needs. c) Implement FY19 CIRP commensurate with anticipated stormwater revenue and existing fund balance. a) Q1, FY19 b) Q1, FY19 c) Q1, FY19 a) Q4, FY19 b) Q4, FY19 c) Q4, FY19 Milestones Year 2: 2020 Milestones Years 3 - 5: 2021 – 2023 a) Begin to implement stormwater program based upon election results. a) Complete implementation of Stormwater CIRP based on election results. b) Complete Follow up survey and consider adjustments based on survey results. 40 STRATEGY 5: ADDRESS CUSTOMER AND REGULATORY NEEDS THROUGH A COMPREHENSIVE INFRASTRUCTURE MANAGEMENT PROGRAM  Objective 2: Implement Wastewater Operating and Capital Improvement Program   Milestones Year 1: 2019 Initiation Timeframe Completion Timeframe a) Implement the FY19 CIRP commensurate with anticipated wastewater revenues. Continue to analyze results of completed program and identify potential modifications to the Remedial Requirements of the Consent Decree. b) Transition the use of Watershed Consultants to best fit the changing CIRP needs. c) Continue the implementation of specific green infrastructure projects in accordance with the approved program. d) Continue to monitor progress and adjust resources, schedule, delivery method and funding as needed to ensure that CMOM requirements per the Consent Decree are met and propose changes as warranted. e) Implement the updated solids handling plan and adjust the capital program accordingly. f) Develop strategies to address potential future nutrient requirements as identified by the Nutrient Study. a) Q1, FY19 b) Q1, FY19 c) Q1, FY19 d) Q1, FY19 e) Q1, FY19 f) Q1, FY19 a) Q4, FY19 b) Q1, FY19 c) Q4, FY19 d) Q4, FY19 e) Q4, FY19 f) Q4, FY19 41 STRATEGY 5: ADDRESS CUSTOMER AND REGULATORY NEEDS THROUGH A COMPREHENSIVE INFRASTRUCTURE MANAGEMENT PROGRAM  Objective 2: Implement Wastewater Operating and Capital Improvement Program   Milestones Year 2: 2020 Milestones Years 3 – 5: 2021-2023 a) Implement the CIRP commensurate with anticipated wastewater revenues. b) Evaluate progress and rate of spending for green infrastructure projects program; adjust program as needed. c) Continue implementation of the solids handling plan. d) Integrate Asset Management Program to feed future CIRP. a) Implement the CIRP commensurate with anticipated wastewater revenues. b) Evaluate progress and rate of spending for green infrastructure projects program; adjust program as needed. 42 STRATEGY 5: ADDRESS CUSTOMER AND REGULATORY NEEDS THROUGH A COMPREHENSIVE INFRASTRUCTURE MANAGEMENT PROGRAM  Objective 3: Implement Asset Management Program   Milestones Year 1: 2019 Initiation Timeframe Completion Timeframe a) Complete Phase 3 critical infrastructure asset management plan within plants and pump stations. b) Implement a monetized rating process that incorporates business risk exposure into the prioritization of (both linear and vertical asset related) all CIRP projects. a) Q1, FY19 b) Q1, FY19 a) Q4, FY19 b) Q4, FY19 Milestones Year 2: 2020 Milestones Years 3 – 5: 2021 – 2023 a) Asset Management incorporated into CIRP process. b) Continue implementation of remaining asset management plans for other asset classes identified. a) Continue to monitor and adjust asset management process for efficiency and effectiveness. b) Continue implementation of remaining asset management plans for other asset classes identified. 43 STRATEGY 5: ADDRESS CUSTOMER AND REGULATORY NEEDS THROUGH A COMPREHENSIVE INFRASTRUCTURE MANAGEMENT PROGRAM  Objective 4: Implement Comprehensive Facility Maintenance Management Plan   Milestones Year 1: 2019 Initiation Timeframe Completion Timeframe a) Evaluate results from facility audits and make determination concerning its potential implementation. b) Begin preparation for implementation of recommended platform for District facility information. a) Q1, FY19 b) Q1, FY19 a) Q4, FY19 b) Q4, FY19 Milestones Year 2: 2020 Milestones Years 3 – 5: 2021– 2023 a) Continue implementation of the recommendations of the centralized facility maintenance plan. a) Reassess the value and results of the plan. 44 STRATEGY 5: ADDRESS CUSTOMER AND REGULATORY NEEDS THROUGH A COMPREHENSIVE INFRASTRUCTURE MANAGEMENT PROGRAM  Objective 5: Enhance Reliability of Information Technology Infrastructure   Milestones Year 1: 2019 Initiation Timeframe Completion Timeframe a) Implement an enterprise hosted phone/video (HCS) solution. b) Implement and test the updated IT disaster recovery strategy. c) Begin development of an upgrade plan for the District’s Enterprise Oracle System. d) Assess feasibility and make recommendation to use the District’s Maximo System for supporting information technology assets. a) Q1, FY19 b) Q1, FY19 c) Q1, FY19 d) Q1, FY19 a) Q4, FY19 b) Q4, FY19 c) Q1, FY19 d) Q1, FY19 Milestones Year 2: 2020 Milestones Years 3 – 5: 2021 - 2023 a) Begin the implementation of the District’s upgraded Enterprise Oracle system. b) Move information technology assets into the District’s Maximo System based on a positive recommendation to use the software tool for ongoing support. a) Complete the implementation of the District’s upgraded Enterprise Oracle system. 45 STRATEGY 6: CREATE A LEARNING AND BUSINESS-ORIENTED CULTURE BASED ON COMPETENCY AND ACCOUNTABLILITY  Objective 1: Increase Organizational Performance through Improved Communications   Milestones Year 1: 2019 Initiation Timeframe Completion Timeframe a) Implement Compliance Training for all new employees to be completed within the first 90 days of employment. b) Conduct a Communication Survey on the effectiveness of management communication. a) Q1 FY19 b) Q1 FY19 a) Q4 FY19 b) Q4 FY19 Milestones Year 2: 2020 Milestones Years 3 – 5: 2021 – 2023 a) Review/respond to the Management Communication Survey. b) Implement biannual on-line compliance training for new employees. a) Implement Management Communication Survey changes, as needed. 46 STRATEGY 6: CREATE A LEARNING AND BUSINESS-ORIENTED CULTURE BASED ON COMPETENCY AND ACCOUNTABILITY  Objective 2: Improve Organizational Effectiveness through Leadership Development   Milestones Year 1: 2019 Initiation Timeframe Completion Timeframe a) Identify components of the MSD Leadership Institute for future leaders. b) Develop the certified MSD Leadership Institute. c) Develop Management Council to assist with certified MSD Leadership Institute. d) Develop Leadership Webinars and host online discussions. a) Q1 FY19 b) Q1 FY19 c) Q1 FY19 d) Q1 FY19 a) Q4 FY19 b) Q4 FY19 c) Q4 FY19 d) Q4 FY19 Milestones Year 2: 2020 Milestones Years 3 – 5: 2021 - 2023 a) Implement the MSD Leadership Institute. b) Assess the MSD Leadership Institute and modify as needed. c) Survey Participation in Leadership Webinars and On Line discussions. d) Develop cross-departmental training opportunities. a) Publish results of Survey Participation and make recommended changes. b) Implement cross-departmental training recommended changes. 47 STRATEGY 6: CREATE A LEARNING AND BUSINESS-ORIENTED CULTURE BASED ON COMPETENCY AND ACCOUNTABILITY  Objective 3: Increase Individual Accountability and Job Satisfaction through Continual Performance Coaching and Training  Milestones Year 1: 2019 Initiation Timeframe Completion Timeframe a) Assess the new Performance Review System. b) Develop training – How to write Effective Performance Improvement Plans. c) Develop training – The Impact of Changed Behavior. d) Implement online bi-annual compliance training for all employees. e) Establish a District Safety Council to review training topics. a) Q1, FY19 b) Q1 FY19 c) Q1 FY19 d) Q1 FY19 e) Q1 FY19 a) Q4, FY19 b) Q4, FY19 c) Q4 FY19 d) Q4 FY19 e) Q4 FY19 Milestones Year 2: 2020 Milestones Years 3 – 5: 2021 – 2023 a) Implement changes to the Performance Review System. b) Implement– How to write Effective Performance Improvement Plans and the Impact of Changed Behavior. c) Review District Safety Council impact of reducing Worker Compensation Claims through training. a) Develop Surveys to assess impact of Effective Performance Improvement Plans and Impact of Changed Behavior. b) Assess District Safety Council’s impact upon reducing Worker Compensation Claims. 48 BUDGET PROCESS FY19 The District’s SBOP is the key to the development of the Annual Budget. The SBOP process begins in July when all Departments are given the opportunity to reassess goals, strategies and objectives and the means for accomplishing them. The budget serves as the tool to communicate the District’s long-term plans and policies to the public, details the costs of services and programs and becomes the plan to accomplish the District’s goals and objectives during the next fiscal year. The budget process begins in early October with the projection of revenues (wastewater and stormwater user charges, investment & other income). District-wide imperatives and budgetary parameters are established by Executive Management and The Board of Trustees (“The Board”). The imperatives for this fiscal year include: IMPERATIVES FOR FY19 STRATEGIC BUSINESS PLAN STRATEGY OBJECTIVE Provide full implementation of services funded through stormwater revenues. 2 3 Propose a Districtwide Stormwater Fund tax rate sufficient only to pay for current storm sewer O&M costs, committed contributions to Proposition S capital projects, and a reserve balance. 2 3 Evaluate all extended position vacancies to determine if they can be eliminated from the FY19 budget 2 2 No acceleration of Consent Decree projects funded with pay-go cash. Acceleration of bonded projects only allowed after review by senior management. 2 3 Meet requirements of Disparity Study, Community Benefits Agreement and overall Diversity Program. 1 3 Department Directors and Managers begin budget development by providing an updated expenditure forecast for the remainder of FY18. A two step, zero-based budgeting method is used to develop the FY19 budget. This method requires written justification as to need and purpose for all expenditures. The first step is the preparation of a base budget that reflects the ongoing day-to-day operations of each Department. The second step is the preparation of an incremental budget, which reflects costs associated with initiatives outlined in the SBOP. Throughout the budget development process, departmental staff is required to evaluate programs and identify possible changes in services and staff positions. The Department Directors forward their proposed base budgets to the Director of Finance for analysis. Cost benefit business cases to support incremental budgets are submitted to the Executive Director for review. The base budgets and requests for incremental funding are then compiled and further analyzed to ensure the preliminary budget meets the District’s needs, priorities, goals and objectives without exceeding forecasted resources. Any unresolved issues are presented to the Executive Director for a final decision. The recommended budget reductions and adjustments are then incorporated. Per Charter a preliminary budget is delivered to The Board for review by March 15th. A series of budget presentations are given to The Board’s Finance Committee to allow for more in-depth review by the Trustees. 49 BUDGET PROCESS FY19-continued The Board’s recommended budget adjustments are then incorporated into a final budget document. A proposed financial plan and an Executive Summary of the budget are communicated to the general public in the form of a public hearing. The public hearing is advertised in the newspapers at least three weeks before the scheduled hearing in order to allow sufficient time for the public to review and ask questions. The Board is then required to adopt the budget, tax and rate ordinances (if applicable) consistent with the District’s Charter and state law. The District’s fiscal year begins on July 1st. Departments are accountable for budgetary control throughout the fiscal year. Expenditure patterns are examined and compared to budget plans with variances reported. Responses to significant variances are required quarterly from each Department and reviewed by the Director of Finance. Budget status is reviewed with senior staff monthly, and is reported quarterly to The Board at its monthly Finance Committee meeting. The Director of Finance reviews the District’s monthly financial statements and budget variance report ensuring the District’s actual revenue is sufficient to support budgeted expenditures. Forecasted expenses are also compared to budget. The District’s operating budget is adopted at the Department level as detailed in the District’s Budget Ordinance. Any transfers between Funds require Board approval. Budget transfers are made on an as-needed basis. Expenditures for the CIRP are presented on an appropriated basis as opposed to a cash flow basis. The District’s accounting procedures require an adequate budget to pay for planned Ordinances in the period in which an Ordinance is appropriated. All outstanding CIRP encumbrances remain open until a project is completed. A budget is developed for both revenues and expenses: 1. Revenue expectations are developed from trend analysis, incorporating upcoming rate increases and significant economic and policy factors.  FY19 Total Revenue: (shown in million $) Wastewater User Charges: $403.3 Stormwater User Charges: 0.0 Revenue Bonds: 190.0 Taxes: 33.3 Investment and Other Income: 11.9 Use of Fund Balances: 91.3 TOTAL DISTRICT REVENUE: $729.8 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.  FY19 Total Expense: (shown in million $) Operating Budget: $210.4 CIRP: 397.3 Debt Service: 122.1 TOTAL DISTRICT EXPENSES: $729.8 50 Wastewater Revenue Fund$401,415,565GENERAL FUND$152,087,507$120,000,000SANITARY REPLACEMENT FUND$1,500,000WASTEWATER EMERGENCY FUND$5,000,000WATER BACK-UP INSUR. & REIMB. FUNDMSD Flow of User Charges FY19$2,500,000GENERAL INSURANCE FUND$120,328,058DEBT SERVICE FUND51 Wastewater User Charges (1) $161.5 $120.3 $121.5 $403.3Revenue Bonds - - 190.0 190.0 Taxes 15.5 - 17.8 33.3 Investment Income & Other (2) 5.6 0.5 5.8 11.9 Fund Balances27.8 1.3 62.2 91.3 TOTAL$210.4$122.1$397.3$729.8(1) Includes sewer service charges from the Wastewater Revenue Fund net of the bad debt provision and late charges from the General Fund.(2) Includes interfund revenue for stormwater services in the CIRP column.Sources of FundingFY19($s in millions)CIRPDebt ServiceOperating TOTAL52 FY19 SOURCES OF FUNDING USER CHARGES The District has a Wastewater User Charge which is recorded in the Wastewater Revenue Fund. A portion of the revenue is transferred to the General Fund to cover daily operating, maintenance and replacement costs; a portion is allocated to the Water Backup Insurance and Reimbursement Fund to provide assistance to homeowners with damages resulting from blocked main and basement backups, a portion is allocated to the General Insurance Fund to provide for workers’ compensation, property, general liability and other insurance expenditures, and a portion is allocated to the Debt Service Funds to retire outstanding bonds issued for capital improvements. The remainder of the revenue is transferred to the Capital Improvement and Replacement Funds for construction projects and emergencies. A chart detailing the flow of funds is also included in the following pages of the Budget Summary section. Wastewater: Residential customers with metered water service will pay a billing and collection charge, a system availability charge and a volume charge based on the most recent winter quarter water usage. Unmetered customers will pay the same charges with the exception of a volume charge. Unmetered volume is based on housing attributes such as the number of rooms and plumbing fixtures. Non-residential customers will pay the same charges plus an additional compliance charge. Some non-residential customers will pay extra strength surcharges for the treatment of wastewater containing suspended solids, biochemical oxygen demand or chemical oxygen demand exceeding normal wastewater strengths. User Charges in the Wastewater Revenue Fund for FY19 is estimated at $401.4 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 for doubtful accounts, or past-due customer bills that might go uncollected. TOTAL WASTEWATER USER CHARGE REVENUE: The District’s total FY19 User Charge revenue is estimated to be $403.3 million. The District provides an assistance program to customers who meet the eligibility requirements of income, age or disability. Those customers who are eligible will receive a credit equal to 50% of their sewer service charge bill. A composite schedule of the budgeted Wastewater and Stormwater user charge revenue by customer class can be found in the pages of the Revenue Funds Section. 53 FY19 SOURCES OF FUNDING-continued REVENUE BONDS The District plans to receive approximately $190.0 million in bond and loan proceeds in FY19 to be used for capital improvement projects. These proceeds are expected to be derived from Senior Revenue bonds with a par value of $137.0 million providing approximately $150.0 million in proceeds including premiums of $13.0 million. The remaining $40.0 million in proceeds will be derived from participation in the State of Missouri SRF direct loan program. Prior to a November 2000 Charter change, the District was unable to issue revenue bonds as a source of funding its CIRP. Almost all of the District’s capital expenditures were funded from annual cash flow, known as Pay-As-You-Go (PAYGO) funding. Continuation of a PAYGO approach as the District’s sole funding option would have required significant rate increases to generate the necessary annual capital funding. PAYGO is the lowest cost funding source due to it’s avoidance of the financing and interest costs associated with long term debt. The primary negatives associated with PAYGO funding include: 1) the short-term impact on customer rates, and 2) the mismatch between the cost and benefit of the District’s capital infrastructure to the users. In the case of capital projects that have a long life expectancy, PAYGO funding causes today’s customers to pay for an asset that will be used by tomorrow’s customers for many years. Financing a portion of the capital program with bonds is an excellent way to distribute the cost of long-term assets to the future customers who will benefit from the use of the assets and lessen the impact of short-term rate increases. It is typically considered good public policy to allocate a portion of the cost of long-term assets to future users by the use of debt. At the same time, prudent fiscal policy would not allow 100% debt financing. The goal is to strike the correct balance between the distribution of the cost of long-term assets to the users that benefit from them and maintaining healthy financial ratios. AD VALOREM TAXES The District’s budget for tax revenue in FY19 totals $33.3 million. During FY19 all taxpayers within the District’s boundaries will be assessed a $0.0188 (one point eight eight cents) per $100 of assessed valuation tax levy to pay primarily for stormwater services required by State and Federal regulations. With the exception of taxpayers living in certain levy districts, all taxpayers within the District will also be assessed a $0.0971 (nine point seven one cents) per $100 of assessed valuation tax levy to pay for the District’s non-regulatory stormwater costs. This tax revenue of approximately $32.3 million is recorded in the Stormwater Regulatory Fund ($5,379,751) and the Districtwide Stormwater Fund ($26,952,426) of the District. Additional tax revenue of approximately $1.0 million for Railroad and Utility, Financial Institution Tax, TIF PILOT refunds, and other sources are also recorded to the Stormwater Regulatory Fund ($163,446) and the Districtwide Stormwater Fund ($844,181). 54 FY19 SOURCES OF FUNDING-continued Other property tax rates were suspended within the District’s boundaries beginning in FY17. All subdistrict taxes previously collected within these boundaries are held in the OMCI fund balances and must be used primarily for stormwater capital improvements and stormwater operating expenses within the specific subdistrict boundaries in which the taxes are collected. INVESTMENT INCOME & OTHER FEES Investment Income and Other Fees will fund $11.9 million of the Budget. Investment Income of approximately $5.7 million is anticipated. Permit, Plan Review and other engineering fees are projected to be $2.3 million. Miscellaneous Income of approximately $2.2 million is expected, comprised mostly of $1.6 million court awarded court costs and attorney fees. Reimbursement of District Costs makes up the remainder of the Miscellaneous Income. Connection fees are expected to generate $1.2 million based on a flat rate per connection to the sanitary system. These revenue estimates are based on previous experience, current economic conditions and anticipated new home construction. $300 Thousand is expected to be generated from the sale of scrap. Finally, rental income is expected to generate $200 thousand. GRANT INCOME No grant income is anticipated during the 2019 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 $91.3 million during FY19. 55 FY19DEPARTMENT No. DollarsSecretary - Treasurer8895,764 Executive Director201,941,283 General Counsel81,167,812 Human Resources233,124,408 Finance624,845,472 Information Systems455,648,290 Engineering24425,374,320 Operations61159,501,431 Total Available Positions1,021102,498,780Note: Dollars include salary, FICA, insurance and pensionMetropolitan St. Louis Sewer DistrictFY19 ALLOCATED POSITIONS 56 TYPE OF PROJECTNUMBER OF PROJECTSPROJECT COST CONSTRUCTIONStormwater Construction 31 $ 17,368,000 Stormwater Engineering 9 5,180,000 Wastewater Construction 65 273,673,000 Wastewater Engineering83 65,892,000 TOTAL:188$ 362,113,000 CONTINUEDStormwater Continued 1 $ 1,300,000 Wastewater Continued9 33,850,000 TOTAL:10$ 35,150,000 TOTAL CIRP:198$ 397,263,000 CAPITAL IMPROVEMENT AND REPLACEMENT PROGRAM SUMMARY - FY19METROPOLITAN ST. LOUIS SEWER DISTRICT57 METROPOLITAN ST. LOUIS SEWER DISTRICT CHANGES IN TOTAL FUND BALANCE CONSOLIDATED STATEMENT OF CHANGES IN FUND BALANCE FY16 FY17 FY18 FY18 FY19 FY20 FY21 Actual Actual Budget Forecast Budget Budget Budget FUND BALANCE B.O.P.$242,325,527 $294,494,620 $319,223,563 $380,259,803 $445,070,429 $353,783,605 $243,786,502 Revenues: Revenue Bonds 339,205,963 263,178,054 220,000,000 379,966,434 190,000,000 293,000,000 327,000,000 Stormwater O&M Interfund Revenue 17,036,162 0 - - - - - Wastewater User Charge 300,578,332 328,369,751 360,423,925 365,006,263 403,303,565 442,793,560 440,540,106 Stormwater User Charge 1,433,561 (10,224)0 (3,081) - - - Taxes 25,671,058 32,458,054 31,378,166 32,753,559 33,339,804 33,339,804 33,339,804 Interest on Investments 5,430,661 3,393,938 3,018,873 6,103,741 5,745,874 4,323,726 1,939,757 Connection and Other Fees 3,620,240 4,036,362 3,002,000 2,810,678 3,410,000 3,410,000 3,410,000 Proceeds from Sale of Property 1,068,172 256,878 200,000 193,660 300,000 300,000 300,000 Rental Income 102,865 106,561 100,000 206,960 200,000 200,000 200,000 Miscellaneous 14,969,121 3,889,610 1,310,000 2,460,143 2,223,500 2,223,500 2,223,500 Total Revenues 709,116,135 635,678,984 619,432,963 789,498,357 638,522,743 779,590,591 808,953,167 Expenditures: Personnel Services 99,187,122 99,357,214 110,147,101 103,361,642 113,778,136 119,112,069 122,470,512 Supplies 16,193,449 14,453,870 16,469,050 16,178,563 16,452,734 17,083,542 17,428,334 Utilities 16,624,606 16,771,366 17,511,700 16,467,948 17,587,521 17,978,133 18,214,350 Contractual Services 52,984,079 51,197,295 50,720,959 49,495,343 55,689,802 54,386,352 56,522,108 Capital Outlay 4,910,177 7,977,683 5,166,301 5,152,883 6,904,316 6,347,383 6,052,863 Construction and Engineering 278,008,557 268,792,394 339,112,000 289,263,378 397,263,000 533,665,000 544,202,000 Principal Payments 38,565,916 38,076,771 45,149,800 43,683,912 51,692,700 57,938,800 64,342,415 Interest Payments 41,861,042 48,691,023 59,233,450 55,372,713 66,391,258 78,146,000 93,916,865 Agency and Other Debt Expense 91,575,932 4,596,186 4,762,000 145,711,348 4,050,100 4,930,414 5,136,727 Interfund Labor Transfers 17,036,162 0 0 0 - -0 Total Expenditures 656,947,041 549,913,802 648,272,362 724,687,731 729,809,567 889,587,693 928,286,174 Net Operating Income (Loss) 52,169,093 85,765,182 (28,839,399) 64,810,626 (91,286,824) (109,997,102) (119,333,007) Interfund Transfers 0 0 -0 - - - Increase (Decrease) in Fund Bal.52,169,093 85,765,182 (28,839,399) 64,810,626 (91,286,824) (109,997,102) (119,333,007) Percentage of Change 22%29%-9%17%-21%-31%-49% FUND BALANCE E.O.P.$294,494,620 $380,259,803 $290,384,164 $445,070,429 $353,783,605 $243,786,502 $124,453,496 58 FUND BALANCE B.O.P.$55,183,428 - $61,971,152 $225,777,061 $74,647,726 $27,491,060 $445,070,429 Revenue Bonds - - - 190,000,000 - - 190,000,000Wastewater User Charge1,888,000 401,415,565 - - - - 403,303,565Taxes - - 33,339,804 - - - 33,339,804Interest on Investments516,878 - 564,588 3,894,300 513,816 256,291 5,745,874Connection and Other Fees2,210,000 - - - - 1,200,000 3,410,000Proceeds from Sale of Property300,000 - - - - - 300,000Rental Income200,000 - - - - - 200,000Miscellaneous2,223,500 - - - - - 2,223,500Total Revenues 7,338,378 401,415,565 33,904,392 193,894,300 513,816 1,456,291 638,522,743Personnel Services113,113,136 - - - - 665,000 113,778,136Supplies16,452,734 - - - - - 16,452,734Utilities17,587,521 - - - - - 17,587,521Contractual Services45,340,005 - 500,097 - - 9,849,700 55,689,802Capital Outlay6,904,316 - - - - - 6,904,316Construction and Engineering14,862,000 - 24,248,000 355,153,000 - 3,000,000 397,263,000Principal Payments34,900 - - - 51,657,800 - 51,692,700Interest Payments1,100 - - - 66,390,158 - 66,391,258Agency and Other Debt Expense - - - 1,770,000 2,280,100 - 4,050,100Interfund Labor Transfers(32,735,367) - 25,739,118 6,945,730 - 50,5190Total Expenditures 181,560,345 - 50,487,215 363,868,730 120,328,058 13,565,219 729,809,567Net Operating Income (Loss) (174,221,967) 401,415,565 (16,582,823) (169,974,430) (119,814,242) (12,108,928) (91,286,824)Interfund Transfers152,087,507 (401,415,565) - 120,000,000 120,328,058 9,000,000 - Increase (Decrease) in Fund Bal.(22,134,460) - (16,582,823) (49,974,430) 513,816 (3,108,928) (91,286,824)Percentage of Change-40% - -27%-22%1%-11%-21%FUND BALANCE E.O.P.$33,048,968 - $45,388,329 $175,802,631 $75,161,542 $24,382,132 $353,783,605METROPOLITAN ST. LOUIS SEWER DISTRICTCONSOLIDATED STATEMENT OF CHANGE IN FUND BALANCEFOR FY19 BUDGETGENERAL FUND REVENUE FUNDSOPER. MAINT. & CONST. IMPR FUNDSCONSTRUCTION FUNDSDEBT SERVICE FUNDSSPECIAL FUNDS TOTAL59 DepartmentExpense TypeGeneral FundImprovement FundSanitary Replacement FundStormwater Regulatory FundDistrictwide Stormwater FundStormwater Operations and Maintenance FundOMCI Funds Total TOTALOperations Department Stormwater Labor(3,786,052)$       ‐$                   ‐$                   ‐$                    1,345,491$       2,440,561$        ‐$                   ‐$                    Operations Department Stormwater Equipment(1,916,917)          ‐                    ‐                    ‐                     681,236            1,235,681          ‐                    ‐                     Operations Department Stormwater Supplies(1,131,356)          ‐                    ‐                    ‐                     402,062            729,293             ‐                    ‐                     Operations Department Stormwater Overhead(6,731,349)          ‐                    ‐                    ‐                     2,392,194         4,339,155          ‐                    ‐                     (13,565,674)      ‐                   ‐                   ‐                    4,820,984        8,744,690         ‐                   ‐                    Engineering Department Stormwater Labor(3,458,308)          ‐                    ‐                    2,380,990        1,077,319          ‐                      ‐                    ‐                     Engineering Department Stormwater Overhead(4,280,002)          ‐                    ‐                    2,946,713        1,333,289          ‐                      ‐                    ‐                     Engineering Department SW CIRP Interfund Labor(4,431,383)          ‐                    ‐                    ‐                     2,926,087         145,278             1,360,017         ‐                     (12,169,693)      ‐                   ‐                   5,327,702       5,336,695        145,278            1,360,017       ‐                    (25,735,367)$   ‐$                  ‐$                  5,327,702$      10,157,680$    8,889,968$       1,360,017$      ‐$                   (7,000,000)        50,519             6,945,730       ‐                    ‐                    ‐                    3,751               ‐                    Total Interfund Labor(32,735,367)$    50,519$            6,945,730$       5,327,702$       10,157,680$    8,889,968$        1,363,768$       ‐$                    Metropolitan Saint Louis Sewer DistrictFY19 Labor Transfer SummaryOperations Department Stormwater SubtotalEngineering Department Stormwater SubtotalStormwater SubtotalEngineering Department Wastewater Subtotal60 DepartmentExpense TypeGeneral FundImprovement FundSanitary Replacement FundStormwater Regulatory FundDistrictwide Stormwater FundStormwater Operations and Maintenance FundOMCI Funds Total TOTALOperations Department Stormwater Labor(3,902,284)$       ‐$                   ‐$                   ‐$                    3,382,908$       519,376$           ‐$                   ‐$                    Operations Department Stormwater Equipment(1,975,766)          ‐                    ‐                    ‐                     1,975,766          ‐                      ‐                    ‐                     Operations Department Stormwater Supplies(1,166,088)          ‐                    ‐                    ‐                     1,166,088          ‐                      ‐                    ‐                     Operations Department Stormwater Overhead(6,938,002)          ‐                    ‐                    ‐                     6,014,586         923,416              ‐                    ‐                     (13,982,140)      ‐                   ‐                   ‐                    12,539,348      1,442,792         ‐                   ‐                    Engineering Department Stormwater Labor(3,562,057)          ‐                    ‐                    2,452,419        1,109,638          ‐                      ‐                    ‐                     Engineering Department Stormwater Overhead(4,408,402)          ‐                    ‐                    3,035,114        1,373,288          ‐                      ‐                    ‐                     Engineering Department SW CIRP Interfund Labor(6,420,757)          ‐                    ‐                    ‐                     5,072,142         188,556             1,160,059         ‐                     (14,391,216)      ‐                   ‐                   5,487,533       7,555,068        188,556            1,160,059       ‐                    (28,373,356)$   ‐$                  ‐$                  5,487,533$      20,094,416$    1,631,348$       1,160,059$      ‐$                   (7,350,000)        51,292             7,298,708       ‐                    ‐                    ‐                    ‐                   ‐                    Total Interfund Labor(35,723,356)$    51,292$            7,298,708$       5,487,533$       20,094,416$    1,631,348$        1,160,059$       ‐$                    Metropolitan Saint Louis Sewer DistrictFY20 Labor Transfer SummaryOperations Department Stormwater SubtotalEngineering Department Stormwater SubtotalStormwater SubtotalEngineering Department Wastewater Subtotal61 DepartmentExpense TypeGeneral FundImprovement FundSanitary Replacement FundStormwater Regulatory FundDistrictwide Stormwater FundStormwater Operations and Maintenance FundOMCI Funds Total TOTALOperations Department Stormwater Labor(4,022,084)$       ‐$                   ‐$                   ‐$                    4,022,084$       ‐$                    ‐$                   ‐$                    Operations Department Stormwater Equipment(2,036,422)          ‐                    ‐                    ‐                     2,036,422          ‐                      ‐                    ‐                     Operations Department Stormwater Supplies(1,201,887)          ‐                    ‐                    ‐                     1,201,887          ‐                      ‐                    ‐                     Operations Department Stormwater Overhead(7,150,998)          ‐                    ‐                    ‐                     7,150,998          ‐                      ‐                    ‐                     (14,411,392)      ‐                   ‐                   ‐                    14,411,392       ‐                     ‐                   ‐                    Engineering Department Stormwater Labor(3,668,919)          ‐                    ‐                    2,525,992        1,142,927          ‐                      ‐                    ‐                     Engineering Department Stormwater Overhead(4,540,654)          ‐                    ‐                    3,126,168        1,414,487          ‐                      ‐                    ‐                     Engineering Department SW CIRP Interfund Labor(6,633,023)          ‐                    ‐                    ‐                     6,189,338          ‐                     443,684            ‐                     (14,842,596)      ‐                   ‐                   5,652,159       8,746,752        ‐                    443,684          ‐                    (29,253,988)$   ‐$                  ‐$                  5,652,159$      23,158,144$    ‐$                   443,684$         ‐$                   (7,717,500)        30,088             7,687,412       ‐                    ‐                    ‐                    ‐                   ‐                    Total Interfund Labor(36,971,488)$    30,088$            7,687,412$       5,652,159$       23,158,144$    ‐$                    443,684$          ‐$                    Engineering Department Wastewater SubtotalStormwater SubtotalOperations Department Stormwater SubtotalEngineering Department Stormwater SubtotalMetropolitan Saint Louis Sewer DistrictFY21 Labor Transfer Summary62 METROPOLITAN ST. LOUIS SEWER DISTRICTInterfund Transfer Activity by fund for FY19($s in thousands)This table should be read with a focus on the rows.  Positive numbers represent a transfer into the fund listed in the row and out of the fund listed in the column.1101 ‐ General Fund2000 ‐ Principal and Interest Funds3306 ‐ Wastewater Revenue Fund4104 ‐ Water Backup Fund4105 ‐ General Insurance Fund4122 ‐ Wastewater Emergency Fund6660 ‐ Sanitary Replacement FundNet Transfer In / (Out)1101 ‐ General Fund‐                     ‐                    152,088           ‐                    ‐                    ‐                    ‐                    152,088             2000 ‐ Principal and Interest Funds‐                    ‐                    120,328           ‐                    ‐                    ‐                    ‐                    120,328             3306 ‐ Wastewater Revenue Fund(152,088)         (120,328)         ‐                    (5,000)              (2,500)              (1,500)              (120,000)         (401,416)           4104 ‐ Water Backup Fund‐                    ‐                    5,000               ‐                    ‐                    ‐                    ‐                    5,000                 4105 ‐ General Insurance Fund‐                    ‐                    2,500               ‐                    ‐                    ‐                    ‐                    2,500                 4122 ‐ Wastewater Emergency Fund‐                    ‐                    1,500               ‐                    ‐                    ‐                    ‐                    1,500                 6660 ‐ Sanitary Replacement Fund‐                    ‐                    120,000           ‐                    ‐                    ‐                    ‐                    120,000             This page provides detail of fund transfers allowing the user of this book to better understand which fund is the source and which fund is the recipient of a fund transfer.  This information is presented in a summary fashion in multiple places throughout the book.63 METROPOLITAN ST. LOUIS SEWER DISTRICTInterfund Transfer Activity by fund for FY20($s in thousands)This table should be read with a focus on the rows.  Positive numbers represent a transfer into the fund listed in the row and out of the fund listed in the column.1101 ‐ General Fund2000 ‐ Principal and Interest Funds3306 ‐ Wastewater Revenue Fund4104 ‐ Water Backup Fund4105 ‐ General Insurance Fund4122 ‐ Wastewater Emergency Fund6660 ‐ Sanitary Replacement FundNet Transfer In / (Out)1101 ‐ General Fund‐                     ‐                    171,405           ‐                    ‐                    ‐                    ‐                    171,405             2000 ‐ Principal and Interest Funds‐                    ‐                    138,312           ‐                    ‐                    ‐                    ‐                    138,312             3306 ‐ Wastewater Revenue Fund(171,405)         (138,312)         ‐                    (4,500)              (6,250)              (250)                 (120,000)         (440,717)           4104 ‐ Water Backup Fund‐                    ‐                    4,500               ‐                    ‐                    ‐                    ‐                    4,500                 4105 ‐ General Insurance Fund‐                    ‐                    6,250               ‐                    ‐                    ‐                    ‐                    6,250                 4122 ‐ Wastewater Emergency Fund‐                    ‐                    250                   ‐                    ‐                    ‐                    ‐                    250                     6660 ‐ Sanitary Replacement Fund‐                    ‐                    120,000           ‐                    ‐                    ‐                    ‐                    120,000             This page provides detail of fund transfers allowing the user of this book to better understand which fund is the source and which fund is the recipient of a fund transfer.  This information is presented in a summary fashion in multiple places throughout the book.64 METROPOLITAN ST. LOUIS SEWER DISTRICTInterfund Transfer Activity by fund for FY21($s in thousands)This table should be read with a focus on the rows.  Positive numbers represent a transfer into the fund listed in the row and out of the fund listed in the column.1101 ‐ General Fund2000 ‐ Principal and Interest Funds3306 ‐ Wastewater Revenue Fund4104 ‐ Water Backup Fund4105 ‐ General Insurance Fund4122 ‐ Wastewater Emergency Fund6660 ‐ Sanitary Replacement FundNet Transfer In / (Out)1101 ‐ General Fund‐                     ‐                    161,581           ‐                    ‐                    ‐                    ‐                    161,581             2000 ‐ Principal and Interest Funds‐                    ‐                    160,423           ‐                    ‐                    ‐                    ‐                    160,423             3306 ‐ Wastewater Revenue Fund(161,581)         (160,423)         ‐                    (4,500)              (6,500)              (250)                 (105,000)         (438,254)           4104 ‐ Water Backup Fund‐                    ‐                    4,500               ‐                    ‐                    ‐                    ‐                    4,500                 4105 ‐ General Insurance Fund‐                    ‐                    6,500               ‐                    ‐                    ‐                    ‐                    6,500                 4122 ‐ Wastewater Emergency Fund‐                    ‐                    250                   ‐                    ‐                    ‐                    ‐                    250                     6660 ‐ Sanitary Replacement Fund‐                    ‐                    105,000           ‐                    ‐                    ‐                    ‐                    105,000             This page provides detail of fund transfers allowing the user of this book to better understand which fund is the source and which fund is the recipient of a fund transfer.  This information is presented in a summary fashion in multiple places throughout the book.65 FY19 BUDGET66 GENERALFUNDA fund established by administrative action to finance the ordinary operations of theDistrict. It is used to account for all revenues and activities not provided for in anyother fund.67 FY16FY17FY18FY18FY19FY20FY21ActualActualBudget Forecast BudgetBudgetBudgetFUND BALANCE B.O.P.$32,447,118 $38,818,134 $20,075,407 $29,210,699 $55,183,428 $33,048,968 $27,543,172 Revenues:Stormwater O&M Interfund Revenue17,036,162 - - - - - -Wastewater User Charge(224,751) 1,706,584 1,384,900 1,755,184 1,888,000 2,075,900 2,286,098Taxes16,718,095 (119,285) -(12,710) - - -Interest on Investments369,347 259,329 229,317 513,222 516,878 335,820 225,603Connection and Other Fees 2,280,956 1,941,749 1,785,000 1,860,653 2,210,000 2,210,000 2,210,000Proceeds from Sale of Property 1,068,172 256,879 200,000 193,660 300,000 300,000 300,000Rental Income 102,865 106,561 100,000 206,960 200,000 200,000 200,000Miscellaneous 3,874,046 2,508,931 1,310,000 2,416,200 2,223,500 2,223,500 2,223,500Total Revenues 41,224,892 6,660,748 5,009,217 6,933,169 7,338,378 7,345,220 7,445,200Expenditures:Personnel Services 98,191,951 98,840,717 109,477,101 102,719,828 113,113,136 118,426,670 121,764,612Supplies 15,548,396 14,280,528 16,469,050 16,178,563 16,452,734 17,083,542 17,428,334Utilities 16,376,971 16,771,366 17,511,700 16,467,948 17,587,521 17,978,133 18,214,350Contractual Services 39,166,192 40,632,011 41,293,487 41,563,490 45,340,005 43,737,455 45,563,211Capital Outlay 4,858,059 7,948,855 5,166,301 5,152,883 6,904,316 6,347,383 6,052,863Construction and Engineering 34,906,642 14,603,790 17,805,000 18,161,578 14,862,000 16,390,000 16,435,000Principal Payments 32,359 50,071 34,000 34,007 34,900 16,200 -Interest Payments3,5633,8121,9001,9151,100200200Interfund Labor Transfers -(24,049,109) (26,459,703) (28,967,767) (32,735,367) (35,723,356) (36,971,488)Total Expenditures 209,084,133 169,082,042 181,298,836 171,312,445 181,560,345 184,256,227 188,487,082Net Operating Income (Loss) (167,859,241) (162,421,294) (176,289,619) (164,379,276) (174,221,967) (176,911,007) (181,041,881)Interfund Transfers 174,230,256 152,813,860 186,259,675 190,352,006 152,087,507 171,405,210 161,580,928Increase (Decrease) in Fund Bal. 6,371,015 (9,607,435) 9,970,056 25,972,729 (22,134,460) (5,505,797) (19,460,953)Percentage of Change20%-25%50%89%-40%-17%-71%FUND BALANCE E.O.P.$38,818,134 $29,210,699 $30,045,463 $55,183,428 $33,048,968 $27,543,172 $8,082,219 METROPOLITAN ST. LOUIS SEWER DISTRICTCHANGES IN FUND BALANCE1101 - General Fund68 Metropolitan St. Louis Sewer District FY19 General Fund Budget and Two Year Projection Total District Actual Actual Budget Forecast Budget Projected Projected FY16 FY17 FY18 FY18 FY19 FY20 FY21 51010 Salaries & Wages $61,166,458 $61,992,407 $66,861,973 $64,072,203 $70,007,262 $73,535,599 $75,576,717 51020 Overtime 2,805,096 2,694,568 2,589,899 2,560,369 2,595,029 2,687,546 2,756,918 51030 Compensatory Pay Accrual (2,925) 4,148 11,640 (20,263)0 0 0 51040 Sick Leave Accrual 825,228 804,117 940,200 802,326 827,040 852,360 877,920 51050 Vacation Accrual 669,175 585,413 929,640 754,468 777,600 801,480 825,480 51060 Worker's Compensation Pay 137,815 161,292 0 374,084 0 0 0 51070 Board Member Fees 2,000 1,875 2,700 2,700 2,700 2,754 2,809 51080 Floating Holiday Accrual 6,078 23,853 0 20,773 20,000 20,614 21,247 51090 Civil Service Commision Fees 60 (1,440) 5,000 5,000 5,000 5,000 5,000 51100 Emp Service & Incentive Awards 53,088 42,032 31,510 43,000 29,000 29,580 30,172 51120 Membership & Licensing Fees 307,487 212,304 230,745 243,457 275,968 280,895 286,473 51130 Education Assistance Program 116,215 65,344 172,000 172,000 172,000 175,440 178,949 51210 FICA Taxes 4,718,195 4,676,713 5,277,114 4,747,879 5,499,023 5,773,339 5,951,550 51220 Group Insurance 9,767,953 9,170,398 11,394,385 8,836,414 11,148,003 12,174,431 13,044,782 51230 Pension Contribution - DB Plan 10,083,389 11,236,828 15,050,500 12,328,000 13,721,688 13,966,740 13,966,740 51231 Pension Contributions - DC Plan 1,320,360 1,512,580 0 1,750,853 2,122,804 2,272,086 2,276,982 51234 EAP 16,838 0 0 0 0 0 0 51240 Unemployment Insurance 12,993 0 25,000 25,000 25,000 25,767 26,559 51300 Other Post Employment Benefits 1,814,266 1,753,549 2,370,000 1,824,307 1,899,972 1,899,972 1,899,972 51510 Temporary Help 4,372,183 3,904,737 3,584,795 4,177,258 3,985,047 3,923,067 4,036,343 Total Personnel Services $98,191,951 $98,840,717 $109,477,101 $102,719,828 $113,113,136 $118,426,669 $121,764,612 52010 Fuels,Lubricants,Gases $998,791 $989,477 $1,247,924 $1,261,898 $1,185,244 $1,225,269 $1,249,774 52020 Motor Vehicle Parts & Equip 422,837 408,894 461,035 456,004 465,750 475,065 484,566 52030 Machinery & Equipment Parts 3,544,990 2,777,829 3,564,241 3,687,862 3,214,422 3,278,710 3,344,285 52040 Machinery & Equipment - Non-Capital (35,731) 49,839 50,675 44,895 59,050 342,057 348,898 52050 Construction & Bldg Supplies 2,054,169 2,104,099 2,419,403 2,404,781 2,452,801 2,501,857 2,551,894 52070 Hardware 128,708 177,351 121,197 124,853 147,427 150,375 153,383 52080 Hose Supplies 267,091 228,273 248,250 254,204 243,208 248,072 253,034 52090 Electrical Supplies 1,414,734 1,132,814 1,100,700 1,096,880 1,307,701 1,333,855 1,360,532 69 Metropolitan St. Louis Sewer District FY19 General Fund Budget and Two Year Projection Total District Actual Actual Budget Forecast Budget Projected Projected FY16 FY17 FY18 FY18 FY19 FY20 FY21 52100 Instrument Supplies 561,202 552,080 707,387 655,155 825,339 846,130 863,053 52110 Chemical Supplies 3,549,800 3,501,933 3,756,586 3,639,959 3,660,774 3,733,990 3,808,669 52120 Laboratory Supplies 127,929 106,131 132,517 130,759 126,249 128,774 131,349 52130 Engineering & Drafting Supply 1,545 419 3,250 3,250 2,250 2,295 2,341 52150 Plumbing Supplies 310,464 418,219 516,512 426,274 422,658 431,111 439,733 52160 Paint Supplies 44,097 38,568 58,608 56,512 66,800 68,136 69,499 52170 Safety Supplies 359,984 370,622 348,385 342,028 361,123 368,346 375,713 52220 Janitorial Supplies 140,683 135,697 171,847 169,092 170,713 174,127 177,610 52240 Hand Tools 357,860 346,069 301,685 330,074 373,506 380,976 388,596 52280 Uniforms 317,349 285,098 340,597 330,813 340,371 348,804 355,780 52300 Safety Footwear 138,026 128,849 146,700 144,428 145,820 153,662 156,736 52310 Telephone/Communic Equip/Suppl 15,136 21,572 19,043 17,997 57,608 59,168 60,351 52320 Office Supplies 111,623 108,206 146,151 135,085 129,786 131,919 134,557 52330 Computer Supplies 448,502 404,492 233,931 248,534 216,403 224,541 229,031 52340 Computer Equipment - Non-Capital 273,849 129,114 96,604 121,291 178,655 172,499 179,070 52360 Grounds Supplies 13,136 23,219 20,586 21,034 22,110 22,552 23,003 52370 Photo & Video Supplies 12,428 12,979 10,863 10,844 13,509 12,898 13,156 52380 Publications/Training Supplies 105,486 116,840 140,814 140,408 140,496 143,306 146,172 52390 Administrative Supplies 67,588 49,067 74,559 75,495 72,890 73,977 75,457 52400 Furniture & Office Equipment - Non-Capital 50,019 48,694 29,000 58,045 50,070 51,071 52,093 52990 Inventory (I/D)(56,322) (279,417)0 (220,834)0 0 0 52991 Inventory Obsolence (198,055) (106,499)0 9,979 0 0 0 52999 Inventory Expense Control Account 480 0 0 963 0 0 0 Total Supplies $15,548,396 $14,280,528 $16,469,050 $16,178,563 $16,452,734 $17,083,542 $17,428,334 53060 Electric Usage $12,769,709 $12,593,574 $13,740,376 $12,515,541 $13,536,200 $13,956,316 $14,079,705 53070 Natural Gas Usage 1,645,464 2,319,792 1,969,021 2,254,448 2,221,314 2,254,634 2,288,453 53080 Water Usage 825,718 802,004 701,964 677,032 777,507 789,170 801,007 53270 Telephone Usage 1,136,080 1,055,996 1,100,338 1,020,926 1,052,500 978,013 1,045,184 Total Usage $16,376,971 $16,771,366 $17,511,700 $16,467,948 $17,587,521 $17,978,133 $18,214,350 70 Metropolitan St. Louis Sewer District FY19 General Fund Budget and Two Year Projection Total District Actual Actual Budget Forecast Budget Projected Projected FY16 FY17 FY18 FY18 FY19 FY20 FY21 54010 Postage $1,857,197 $1,910,194 $2,075,306 $1,900,360 $1,980,356 $2,019,963 $2,060,362 54050 Office System Services 3,154,430 3,794,950 3,300,411 3,258,682 3,660,303 3,733,509 3,808,179 54060 Printing Services 732,981 548,171 622,124 560,461 563,125 574,388 585,875 54080 Advertising Services 320,326 340,583 583,007 589,107 622,107 387,807 395,563 54100 Travel Expenses 430,017 378,274 367,926 364,422 424,705 471,678 483,118 54120 Photo Services 8,239 6,000 7,700 7,700 7,700 7,854 8,011 54130 Bond & Liability Insurance 0 (783)0 0 0 0 0 54140 Training Programs/Seminar Fees 344,103 276,619 427,053 401,803 481,536 489,925 500,816 54141 Required Training Programs 176,074 156,583 169,000 169,000 169,000 172,380 175,828 54160 Data Imaging Services 24,525 46,762 61,600 50,050 85,200 86,904 88,642 54180 Courier And Freight 143,824 155,764 140,520 142,227 145,381 147,861 150,818 54190 Property & Other Space Rental 177,851 165,990 180,496 167,168 96,270 105,743 107,858 54350 Lockbox Services 1,243,113 1,152,668 1,370,000 1,567,000 1,610,718 1,642,932 1,675,791 54360 Banking Services Total 69,781 8,627 50,000 30,000 50,000 51,000 52,020 54370 Board Of Election Commission 358,466 0 0 0 1,250,000 500,000 1,250,000 54390 Hospital & Medical Services 129,609 126,673 136,000 139,000 148,000 150,960 153,979 54400 Judgments & Claims Settlements 118,337 23,534 50,000 50,000 45,000 45,900 46,818 54420 Court Costs & Lien Fees (240,793) 239,512 254,800 256,000 259,100 264,282 269,568 54440 Easement Acquisitions/Fees 41,417 25,154 15,000 15,000 15,000 15,300 15,606 54450 Collection Services 4,715,526 4,481,049 4,911,045 4,700,000 4,852,000 4,949,040 5,048,021 54455 Commission Fee - St. Louis County 0 2,143 0 721 0 0 0 54460 Commission Fee - St. Louis City 0 (55)0 6 0 0 0 54470 Water Agency Data Services 472,673 505,240 510,700 533,540 512,000 522,240 532,685 54520 Professional Service 9,323,472 11,133,089 10,184,238 10,605,894 12,565,605 11,241,847 11,641,625 54530 Building Repairs & Services 2,411,347 1,222,739 1,502,450 1,862,172 1,864,691 1,916,085 1,893,207 54540 Janitorial Services 996,955 1,025,601 1,066,659 1,125,466 1,111,999 1,134,239 1,156,924 54550 Grounds Services 618,146 557,416 851,982 856,271 792,329 808,176 824,339 54560 Motor Vehicle Services 324,879 423,334 392,012 448,495 394,825 403,321 411,387 54570 Machinery & Equipment Services 3,154,197 3,572,665 2,906,036 2,886,995 2,761,770 2,817,005 2,873,346 71 Metropolitan St. Louis Sewer District FY19 General Fund Budget and Two Year Projection Total District Actual Actual Budget Forecast Budget Projected Projected FY16 FY17 FY18 FY18 FY19 FY20 FY21 54580 Equipment Rental 488,604 718,084 406,364 437,474 463,457 472,726 482,181 54590 Sewer Rep & Structure Cleaning 1,470,452 1,784,061 1,253,833 1,417,353 1,326,000 1,377,000 1,404,540 54600 Electrical Repair Services 574,895 798,279 782,833 729,918 770,300 836,706 853,440 54610 Instrument Repair Services 449,138 170,492 363,401 366,822 367,759 375,114 382,616 54620 Plumbing Services 928,754 889,190 1,010,105 971,826 1,013,801 1,238,077 934,559 54630 HVAC Services 358,778 278,054 231,504 273,358 500,516 510,526 420,737 54640 Damage Repairs & Services 16,586 2,633 18,000 20,666 326,480 18,360 18,727 54650 Waste Hauling 1,302,781 1,175,455 1,329,641 1,336,490 1,487,240 1,516,985 1,547,325 54660 Ash Hauling 202,047 637,000 770,000 655,010 237,550 244,677 772,017 54670 Other Governmental Fees 897,755 1,057,825 1,202,091 953,163 973,017 992,477 1,012,327 54680 Laboratory Testing Services 589,762 378,351 350,550 659,403 470,762 531,177 541,801 54690 Safety Services 49,626 50,424 112,101 137,443 93,954 106,033 108,154 54700 Asbestos Removal Services 53,375 54,963 32,500 51,773 46,500 47,430 48,379 54710 Community Outreach Programs 366,303 371,710 796,500 367,250 337,950 344,709 351,603 54720 Tree Removal/Weed Spraying 272,386 300,304 498,000 498,000 456,000 465,120 474,422 54810 I(D) Landfill Closure Cost 38,259 (313,310)0 0 0 0 0 Total Contractual Services $39,166,192 $40,632,011 $41,293,487 $41,563,490 $45,340,005 $43,737,455 $45,563,211 55020 Building Purchases $0 $0 $743,600 $743,600 $0 $0 $0 55030 Structural Improvements 29,060 1,141,252 20,001 248,350 1,373,806 957,582 563,554 55040 Processing Equipment 568,414 1,374,007 270,500 379,383 720,000 734,400 849,088 55050 Auxiliary Equipment 34,475 151,965 49,000 53,316 140,008 142,808 145,664 55060 Motor Vehicles 2,494,874 3,705,708 3,250,000 2,826,658 3,500,000 3,570,000 3,641,400 55070 Machinery & Implements 1,127,323 674,206 544,000 641,312 638,200 610,644 623,317 55080 Instruments & Apparatus 209,219 291,832 174,700 133,700 218,807 223,183 118,899 55090 Furniture & Office Equipment 0 26,677 19,000 23,200 16,500 16,830 17,167 55110 Computer Equipment 394,694 496,955 95,500 103,364 296,995 91,935 93,774 55115 Intangible (Software)0 86,255 0 0 0 0 0 Total Capital Outlay $4,858,059 $7,948,855 $5,166,301 $5,152,883 $6,904,316 $6,347,383 $6,052,863 72 Metropolitan St. Louis Sewer District FY19 General Fund Budget and Two Year Projection Total District Actual Actual Budget Forecast Budget Projected Projected FY16 FY17 FY18 FY18 FY19 FY20 FY21 Total General Fund Operating Expense $174,141,569 $178,473,478 $189,917,639 $182,082,712 $199,397,712 $203,573,182 $209,023,370 73 Metropolitan St. Louis Sewer District FY19 General Fund Operating Expense Budget and Variances Budget Forecast $ Change from % Change from Budget $ Change from % Change from FY18 FY18 FY18 Budget FY18 Budget FY19 FY18 Budget FY18 Budget 51010 Salaries & Wages $66,861,973 $64,072,203 $(2,789,770)-4% $70,007,262 $3,145,289 5% 51020 Overtime 2,589,899 2,560,369 (29,529)-1% 2,595,029 5,131 0% 51030 Compensatory Pay Accrual 11,640 (20,263) (31,903) -274%0 (11,640) -100% 51040 Sick Leave Accrual 940,200 802,326 (137,874) -15% 827,040 (113,160) -12% 51050 Vacation Accrual 929,640 754,468 (175,172) -19% 777,600 (152,040) -16% 51060 Worker's Compensation Pay 0 374,084 374,084 0%0 0 0% 51070 Board Member Fees 2,700 2,700 0 0%2,700 0 0% 51080 Floating Holiday Accrual 0 20,773 20,773 0% 20,000 20,000 0% 51090 Civil Service Commision Fees 5,000 5,000 0 0%5,000 0 0% 51100 Emp Service & Incentive Awards 31,510 43,000 11,490 36% 29,000 (2,510)-8% 51120 Membership & Licensing Fees 230,745 243,457 12,712 6% 275,968 45,223 20% 51130 Education Assistance Program 172,000 172,000 0 0% 172,000 0 0% 51210 FICA Taxes 5,277,114 4,747,879 (529,235) -10% 5,499,023 221,909 4% 51220 Group Insurance 11,394,385 8,836,414 (2,557,971) -22% 11,148,003 (246,382)-2% 51230 Pension Contributions - DB Plan 15,050,500 12,328,000 (2,722,500) -18% 13,721,688 (1,328,812)-9% 51231 Pension Contributions - DC Plan 0 1,750,853 1,750,853 0% 2,122,804 2,122,804 0% 51240 Unemployment Insurance 25,000 25,000 0 0% 25,000 0 0% 51300 Other Post Employment Benefits 2,370,000 1,824,307 (545,693) -23% 1,899,972 (470,028) -20% 51510 Temporary Help 3,584,795 4,177,258 592,463 17% 3,985,047 400,251 11% Total Personnel Services $109,477,101 $102,719,828 $(6,757,273)-6% $113,113,136 $3,636,035 3% 52010 Fuels,Lubricants,Gases $1,247,924 $1,261,898 $13,973 1% $1,185,244 $(62,680)-5% 52020 Motor Vehicle Parts & Equip 461,035 456,004 (5,031)-1% 465,750 4,715 1% 52030 Machinery & Equipment Parts 3,564,241 3,687,862 123,622 3% 3,214,422 (349,819) -10% 52040 Machinery & Equipment - Non-Capital 50,675 44,895 (5,780) -11% 59,050 8,375 17% 52050 Construction & Bldg Supplies 2,419,403 2,404,781 (14,622)-1% 2,452,801 33,398 1% 52070 Hardware 121,197 124,853 3,656 3% 147,427 26,230 22% 52080 Hose Supplies 248,250 254,204 5,954 2% 243,208 (5,042)-2% 52090 Electrical Supplies 1,100,700 1,096,880 (3,820)0% 1,307,701 207,001 19% 52100 Instrument Supplies 707,387 655,155 (52,232)-7% 825,339 117,952 17% 74 Metropolitan St. Louis Sewer District FY19 General Fund Operating Expense Budget and Variances Budget Forecast $ Change from % Change from Budget $ Change from % Change from FY18 FY18 FY18 Budget FY18 Budget FY19 FY18 Budget FY18 Budget 52110 Chemical Supplies 3,756,586 3,639,959 (116,627)-3% 3,660,774 (95,812)-3% 52120 Laboratory Supplies 132,517 130,759 (1,758)-1% 126,249 (6,268)-5% 52130 Engineering & Drafting Supply 3,250 3,250 0 0%2,250 (1,000) -31% 52150 Plumbing Supplies 516,512 426,274 (90,238) -17% 422,658 (93,854) -18% 52160 Paint Supplies 58,608 56,512 (2,096)-4% 66,800 8,192 14% 52170 Safety Supplies 348,385 342,028 (6,357)-2% 361,123 12,738 4% 52220 Janitorial Supplies 171,847 169,092 (2,755)-2% 170,713 (1,134)-1% 52240 Hand Tools 301,685 330,074 28,389 9% 373,506 71,821 24% 52280 Uniforms 340,597 330,813 (9,784)-3% 340,371 (226)0% 52300 Safety Footwear 146,700 144,428 (2,272)-2% 145,820 (880)-1% 52310 Telephone/Communic Equip/Suppl 19,043 17,997 (1,046)-5% 57,608 38,565 203% 52320 Office Supplies 146,151 135,085 (11,066)-8% 129,786 (16,365) -11% 52330 Computer Supplies 233,931 248,534 14,604 6% 216,403 (17,528)-7% 52340 Computer Equipment - Non-Capital 96,604 121,291 24,687 26% 178,655 82,051 85% 52360 Grounds Supplies 20,586 21,034 448 2% 22,110 1,524 7% 52370 Photo & Video Supplies 10,863 10,844 (19)0% 13,509 2,646 24% 52380 Publications/Training Supplies 140,814 140,408 (406)0% 140,496 (318)0% 52390 Administrative Supplies 74,559 75,495 936 1% 72,890 (1,669)-2% 52400 Furniture & Office Equipment - Non-Capital 29,000 58,045 29,045 100% 50,070 21,070 73% 52990 Inventory (I/D)0 (220,834) (220,834)0%0 0 0% 52991 Inventory Obsolence 0 9,979 9,979 0%0 0 0% 52999 Inventory Expense Control Account 0 963 963 0%0 0 0% Total Supplies $16,469,050 $16,178,563 $(290,487)-2% $16,452,734 $(16,317)0% 53060 Electric Usage $13,740,376 $12,515,541 $(1,224,835)-9% $13,536,200 $(204,176)-1% 53070 Natural Gas Usage 1,969,021 2,254,448 285,426 14% 2,221,314 252,293 13% 53080 Water Usage 701,964 677,032 (24,931)-4% 777,507 75,543 11% 53270 Telephone Usage 1,100,338 1,020,926 (79,412)-7% 1,052,500 (47,839)-4% Total Usage $17,511,700 $16,467,948 $(1,043,752)-6% $17,587,521 $75,821 0% 54010 Postage $2,075,306 $1,900,360 $(174,946)-8% $1,980,356 $(94,950)-5% 54050 Office System Services 3,300,411 3,258,682 (41,729)-1% 3,660,303 359,892 11% 75 Metropolitan St. Louis Sewer District FY19 General Fund Operating Expense Budget and Variances Budget Forecast $ Change from % Change from Budget $ Change from % Change from FY18 FY18 FY18 Budget FY18 Budget FY19 FY18 Budget FY18 Budget 54060 Printing Services 622,124 560,461 (61,663) -10% 563,125 (58,999)-9% 54080 Advertising Services 583,007 589,107 6,100 1% 622,107 39,100 7% 54100 Travel Expenses 367,926 364,422 (3,504)-1% 424,705 56,779 15% 54120 Photo Services 7,700 7,700 0 0%7,700 0 0% 54140 Training Programs/Seminar Fees 427,053 401,803 (25,250)-6% 481,536 54,483 13% 54141 Required Training Programs 169,000 169,000 0 0% 169,000 0 0% 54160 Data Imaging Services 61,600 50,050 (11,550) -19% 85,200 23,600 38% 54180 Courier And Freight 140,520 142,227 1,707 1% 145,381 4,861 3% 54190 Property & Other Space Rental 180,496 167,168 (13,328)-7% 96,270 (84,226) -47% 54350 Lockbox Services 1,370,000 1,567,000 197,000 14% 1,610,718 240,718 18% 54360 Banking Services Total 50,000 30,000 (20,000) -40% 50,000 0 0% 54370 Board Of Election Commission 0 0 0 0% 1,250,000 1,250,000 0% 54390 Hospital & Medical Services 136,000 139,000 3,000 2% 148,000 12,000 9% 54400 Judgments & Claims Settlements 50,000 50,000 0 0% 45,000 (5,000) -10% 54420 Court Costs & Lien Fees 254,800 256,000 1,200 0% 259,100 4,300 2% 54440 Easement Acquisitions/Fees 15,000 15,000 0 0% 15,000 0 0% 54450 Collection Services 4,911,045 4,700,000 (211,045)-4% 4,852,000 (59,045)-1% 54455 Commission Fee - St. Louis County 0 721 721 0%0 0 0% 54460 Commission Fee - St. Louis City 0 6 6 0%0 0 0% 54470 Water Agency Data Services 510,700 533,540 22,840 4% 512,000 1,300 0% 54520 Professional Service 10,184,238 10,605,894 421,656 4% 12,565,605 2,381,367 23% 54530 Building Repairs & Services 1,502,450 1,862,172 359,722 24% 1,864,691 362,241 24% 54540 Janitorial Services 1,066,659 1,125,466 58,807 6% 1,111,999 45,340 4% 54550 Grounds Services 851,982 856,271 4,290 1% 792,329 (59,653)-7% 54560 Motor Vehicle Services 392,012 448,495 56,483 14% 394,825 2,813 1% 54570 Machinery & Equipment Services 2,906,036 2,886,995 (19,041)-1% 2,761,770 (144,266)-5% 54580 Equipment Rental 406,364 437,474 31,110 8% 463,457 57,093 14% 54590 Sewer Rep & Structure Cleaning 1,253,833 1,417,353 163,520 13% 1,326,000 72,167 6% 54600 Electrical Repair Services 782,833 729,918 (52,915)-7% 770,300 (12,533)-2% 54610 Instrument Repair Services 363,401 366,822 3,421 1% 367,759 4,358 1% 54620 Plumbing Services 1,010,105 971,826 (38,279)-4% 1,013,801 3,696 0% 54630 HVAC Services 231,504 273,358 41,854 18% 500,516 269,012 116% 76 Metropolitan St. Louis Sewer District FY19 General Fund Operating Expense Budget and Variances Budget Forecast $ Change from % Change from Budget $ Change from % Change from FY18 FY18 FY18 Budget FY18 Budget FY19 FY18 Budget FY18 Budget 54640 Damage Repairs & Services 18,000 20,666 2,666 15% 326,480 308,480 1,714% 54650 Waste Hauling 1,329,641 1,336,490 6,849 1% 1,487,240 157,599 12% 54660 Ash Hauling 770,000 655,010 (114,990) -15% 237,550 (532,450) -69% 54670 Other Governmental Fees 1,202,091 953,163 (248,928) -21% 973,017 (229,074) -19% 54680 Laboratory Testing Services 350,550 659,403 308,853 88% 470,762 120,212 34% 54690 Safety Services 112,101 137,443 25,342 23% 93,954 (18,147) -16% 54700 Asbestos Removal Services 32,500 51,773 19,273 59% 46,500 14,000 43% 54710 Community Outreach Programs 796,500 367,250 (429,250) -54% 337,950 (458,550) -58% 54720 Tree Removal/Weed Spraying 498,000 498,000 0 0% 456,000 (42,000)-8% Total Contractual Services $41,293,487 $41,563,490 $270,003 1% $45,340,005 $4,046,518 10% 55020 Building Purchases $743,600 $743,600 $0 0%$0 $(743,600) -100% 55030 Structural Improvements 20,001 248,350 228,349 1,142% 1,373,806 1,353,805 6,769% 55040 Processing Equipment 270,500 379,383 108,883 40% 720,000 449,500 166% 55050 Auxiliary Equipment 49,000 53,316 4,316 9% 140,008 91,008 186% 55060 Motor Vehicles 3,250,000 2,826,658 (423,342) -13% 3,500,000 250,000 8% 55070 Machinery & Implements 544,000 641,312 97,312 18% 638,200 94,200 17% 55080 Instruments & Apparatus 174,700 133,700 (41,000) -23% 218,807 44,107 25% 55090 Furniture & Office Equipment 19,000 23,200 4,200 22% 16,500 (2,500) -13% 55110 Computer Equipment 95,500 103,364 7,864 8% 296,995 201,495 211% Total Capital Outlay $5,166,301 $5,152,883 $(13,418)0% $6,904,316 $1,738,015 34% Total General Fund Operating Expense $189,917,639 $182,082,712 $(7,834,927)-4% $199,397,712 $9,480,073 5% 77 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 78 Metropolitan St. Louis Sewer District FY19 General Fund Budget and Two Year Projection T1010 - Board of Trustees Actual Actual Budget Forecast Budget Projected Projected FY16 FY17 FY18 FY18 FY19 FY20 FY21 51070 Board Member Fees $2,000 $1,875 $2,700 $2,700 $2,700 $2,754 $2,809 51120 Membership & Licensing Fees 0 95 300 300 300 306 312 Total Personnel Services $2,000 $1,970 $3,000 $3,000 $3,000 $3,060 $3,121 54100 Travel Expenses $0 $73 $3,100 $600 $3,100 $3,162 $3,225 Total Contractual Services $0 $73 $3,100 $600 $3,100 $3,162 $3,225 Total T1010 - Board of Trustees General Fund Operating Expense $2,000 $2,043 $6,100 $3,600 $6,100 $6,222 $6,346 79 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 80 Metropolitan St. Louis Sewer District FY19 General Fund Budget and Two Year Projection T1410 - Rate Commission Actual Actual Budget Forecast Budget Projected Projected FY16 FY17 FY18 FY18 FY19 FY20 FY21 52320 Office Supplies $98 $0 $300 $300 $409 $0 $0 52330 Computer Supplies 0 0 400 400 385 0 0 52390 Administrative Supplies 244 0 100 100 316 0 0 Total Supplies $342 $0 $800 $800 $1,110 $0 $0 54080 Advertising Services $7,839 $10,628 $241,904 $241,904 $241,904 $0 $0 54180 Courier And Freight 77 0 450 450 494 0 0 54520 Professional Service 26,615 (49,909) 351,150 351,150 352,000 0 0 Total Contractual Services $34,531 $(39,281) $593,504 $593,504 $594,398 $0 $0 Total T1410 - Rate Commission General Fund Operating Expense $34,873 $(39,281)$594,304 $594,304 $595,508 $0 $0 81 SECRETARY-TREASURER Secretary Treasurer Audit Administration Board of Trustees Executive Director General Counsel Rate Commission Internal Auditor Civil Service Commission Information Systems Operations Engineering Treasury Finance Human Resources Secretary-Treasurer Information Governance 82 Metropolitan St. Louis Sewer District FY19 General Fund Budget and Two Year Projection T1100 - Secretary Treasurer Department Actual Actual Budget Forecast Budget Projected Projected FY16 FY17 FY18 FY18 FY19 FY20 FY21 51010 Salaries & Wages $538,886 $540,274 $632,004 $641,757 $656,248 $676,394 $696,619 51020 Overtime 477 263 0 0 0 0 0 51120 Membership & Licensing Fees 2,922 2,020 3,500 3,500 3,874 3,951 4,031 51210 FICA Taxes 36,927 36,829 48,465 41,329 50,203 51,744 53,333 51220 Group Insurance 79,499 73,077 94,389 86,085 99,899 107,746 116,223 51230 Pension Contribution - DB Plan 43,374 40,359 82,277 42,507 47,008 47,008 47,008 51231 Pension Contribution - DC Plan 28,546 30,817 0 41,773 42,407 42,407 42,407 51234 EAP 110 0 0 0 0 0 0 Total Personnel Services $730,741 $723,639 $860,635 $856,952 $899,638 $929,251 $959,620 52220 Janitorial Supplies $9 $0 $0 $0 $0 $0 $0 52310 Telephone/Communic Equip/Suppl 0 224 0 0 0 0 0 52320 Office Supplies 1,032 921 1,800 1,800 1,800 1,836 1,873 52330 Computer Supplies 30 54 1,000 1,000 1,000 1,020 1,040 52340 Computer Equipment - Non-Capital 1,180 0 3,200 3,200 2,055 2,096 2,138 52380 Publications/Training Supplies 4,198 5,768 6,400 6,400 6,200 6,324 6,450 52390 Administrative Supplies 392 473 900 900 900 918 936 Total Supplies $6,840 $7,439 $13,300 $13,300 $11,955 $12,194 $12,438 54050 Office System Services $45,960 $2,627 $15,000 $15,000 $115,000 $117,300 $119,646 54060 Printing Services 0 0 500 500 0 0 0 54080 Advertising Services 12,315 11,172 20,000 20,000 20,000 20,400 20,808 54100 Travel Expenses 5,302 4,662 8,947 8,947 14,579 14,871 15,168 54140 Training Programs/Seminar Fees 3,347 3,452 9,753 9,753 13,745 14,020 14,300 54180 Courier And Freight 4,103 4,620 4,500 4,500 4,500 4,590 4,682 54190 Property & Other Space Rental 6,939 12,733 12,000 12,000 36,000 36,720 37,454 54360 Banking Services Total 69,781 8,627 50,000 30,000 50,000 51,000 52,020 54370 Board Of Election Commission 358,466 0 0 0 1,250,000 500,000 1,250,000 54400 Judgments & Claims Settlements (11)(21)0 0 0 0 0 54520 Professional Service 975,589 732,823 890,000 890,000 888,000 905,760 923,875 83 Metropolitan St. Louis Sewer District FY19 General Fund Budget and Two Year Projection T1100 - Secretary Treasurer Department Actual Actual Budget Forecast Budget Projected Projected FY16 FY17 FY18 FY18 FY19 FY20 FY21 54530 Building Repairs & Services 0 560 1,500 1,500 1,500 1,530 1,561 Total Contractual Services $1,481,791 $781,256 $1,012,200 $992,200 $2,393,324 $1,666,190 $2,439,514 55090 Furniture & Office Equipment $0 $0 $4,000 $4,000 $4,000 $4,080 $4,162 55110 Computer Equipment 0 587 3,500 3,500 3,500 3,570 3,641 Total Capital Outlay $0 $587 $7,500 $7,500 $7,500 $7,650 $7,803 Total T1100 - Secretary Treasurer Department General Fund Operating Expense $2,219,373 $1,512,921 $1,893,635 $1,869,952 $3,312,417 $2,615,285 $3,419,375 84 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 85 Metropolitan St. Louis Sewer District FY19 General Fund Budget and Two Year Projection T2020 - Civil Service Commission Actual Actual Budget Forecast Budget Projected Projected FY16 FY17 FY18 FY18 FY19 FY20 FY21 51090 Civil Service Commision Fees $60 $(1,440) $5,000 $5,000 $5,000 $5,000 $5,000 Total Personnel Services $60 $(1,440) $5,000 $5,000 $5,000 $5,000 $5,000 54080 Advertising Services $0 $325 $0 $0 $0 $0 $0 54520 Professional Service 12 (367) 5,000 5,000 5,000 5,000 5,000 Total Contractual Services $12 $(42) $5,000 $5,000 $5,000 $5,000 $5,000 Total T2020 - Civil Service Commission General Fund Operating Expense $72 $(1,482)$10,000 $10,000 $10,000 $10,000 $10,000 86 EXECUTIVE DIRECTOR District Administration Board of Trustees General Counsel Rate Commission Secretary-Treasurer Internal Auditor Civil Service Commission Human Resources Operations Finance Executive Director Public Information Engineering Information Systems Executive Director Diversity 87 Metropolitan St. Louis Sewer District FY19 General Fund Budget and Two Year Projection T3000 - Executive Director Department Actual Actual Budget Forecast Budget Projected Projected FY16 FY17 FY18 FY18 FY19 FY20 FY21 51010 Salaries & Wages $471,791 $488,560 $1,134,761 $1,146,365 $1,376,750 $1,637,033 $1,533,231 51100 Emp Service & Incentive Awards 0 12,000 12,000 12,000 9,000 9,180 9,364 51120 Membership & Licensing Fees 113,502 113,392 125,531 137,531 137,115 139,857 142,654 51210 FICA Taxes 29,907 30,676 81,541 73,249 99,858 119,602 128,731 51220 Group Insurance 47,912 49,408 162,992 143,171 206,172 246,944 254,819 51230 Pension Contribution - DB Plan 65,102 77,686 224,286 172,489 195,790 201,801 201,801 51231 Pension Contribution - DC Plan 14,064 14,285 0 44,269 62,712 80,484 85,380 51234 EAP 78 0 0 0 0 0 0 51510 Temporary Help 0 0 0 0 0 0 0 Total Personnel Services $742,357 $786,006 $1,741,111 $1,729,074 $2,087,398 $2,434,901 $2,355,979 52020 Motor Vehicle Parts & Equip $45 $0 $0 $0 $0 $0 $0 52090 Electrical Supplies 82 0 0 0 0 0 0 52100 Instrument Supplies 36 0 0 0 0 0 0 52300 Safety Footwear 0 614 1,400 1,400 2,400 1,800 1,836 52310 Telephone/Communic Equip/Suppl 1,052 910 0 0 2,101 1,050 1,071 52320 Office Supplies 2,090 664 3,500 3,500 4,500 4,590 4,682 52330 Computer Supplies 3,284 5,243 2,800 7,503 10,100 10,302 10,508 52340 Computer Equipment - Non-Capital 424 1,247 8,910 8,910 20,680 9,930 10,129 52370 Photo & Video Supplies 978 0 25 25 1,575 726 740 52380 Publications/Training Supplies 1,192 759 1,575 1,575 1,650 1,683 1,717 52390 Administrative Supplies 40,425 25,771 36,800 36,800 31,800 32,436 33,085 Total Supplies $49,608 $35,208 $55,010 $59,713 $74,806 $62,517 $63,767 53270 Telephone Usage $3,627 $4,219 $10,184 $10,184 $16,950 $19,176 $21,215 Total Usage $3,627 $4,219 $10,184 $10,184 $16,950 $19,176 $21,215 54050 Office System Services $0 $0 $500 $500 $500 $510 $520 54060 Printing Services 14,978 6,599 16,500 16,500 10,000 10,200 10,404 54080 Advertising Services 166,927 138,616 132,500 132,500 146,100 149,022 152,002 54100 Travel Expenses 22,500 13,734 16,756 17,071 18,813 20,464 22,879 88 Metropolitan St. Louis Sewer District FY19 General Fund Budget and Two Year Projection T3000 - Executive Director Department Actual Actual Budget Forecast Budget Projected Projected FY16 FY17 FY18 FY18 FY19 FY20 FY21 54120 Photo Services 8,200 6,000 7,500 7,500 7,500 7,650 7,803 54140 Training Programs/Seminar Fees 3,760 1,970 9,400 10,033 10,750 9,843 11,132 54180 Courier And Freight 2,071 340 1,200 1,200 1,200 1,224 1,248 54190 Property & Other Space Rental 1,322 898 2,500 2,500 0 2,550 2,601 54520 Professional Service 165,253 653,005 627,950 627,950 1,218,450 732,819 747,475 54530 Building Repairs & Services 6,974 0 0 0 0 0 0 54560 Motor Vehicle Services 0 0 1,800 1,800 2,736 3,390 3,458 54600 Electrical Repair Services 3,062 0 0 0 0 0 0 54710 Community Outreach Programs 153,575 154,625 781,000 352,250 323,450 329,919 336,517 Total Contractual Services $548,623 $975,787 $1,597,606 $1,169,804 $1,739,499 $1,267,591 $1,296,041 Total T3000 - Executive Director Department General Fund Operating Expense $1,344,214 $1,801,220 $3,403,911 $2,968,775 $3,918,653 $3,784,184 $3,737,003 89 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 90 Metropolitan St. Louis Sewer District FY19 General Fund Budget and Two Year Projection T5500 - General Counsel Department Actual Actual Budget Forecast Budget Projected Projected FY16 FY17 FY18 FY18 FY19 FY20 FY21 51010 Salaries & Wages $723,686 $740,101 $806,529 $761,910 $840,668 $866,477 $892,385 51020 Overtime 31 45 0 0 150 155 159 51120 Membership & Licensing Fees 6,668 7,210 7,585 7,585 6,385 6,513 6,643 51210 FICA Taxes 50,177 50,364 55,995 48,390 57,405 59,167 60,984 51220 Group Insurance 72,972 71,458 93,359 68,058 90,733 97,652 105,267 51230 Pension Contribution - DB Plan 99,883 119,093 167,632 131,794 149,749 149,749 149,749 51231 Pension Contribution - DC Plan 21,321 21,942 0 23,795 29,257 30,155 30,155 51234 EAP 110 0 0 0 0 0 0 Total Personnel Services $974,848 $1,010,211 $1,131,100 $1,041,532 $1,174,347 $1,209,868 $1,245,342 52020 Motor Vehicle Parts & Equip $0 $3 $0 $0 $0 $0 $0 52030 Machinery & Equipment Parts 0 18 0 0 0 0 0 52090 Electrical Supplies 186 12 0 0 0 0 0 52220 Janitorial Supplies 4 18 0 0 0 0 0 52240 Hand Tools 0 3 0 0 0 0 0 52310 Telephone/Communic Equip/Suppl 0 0 1,001 1,001 1,000 1,020 1,040 52320 Office Supplies 2,059 2,722 3,250 3,250 2,500 2,550 2,601 52330 Computer Supplies 1,863 202 250 250 500 510 520 52340 Computer Equipment - Non-Capital 955 9 250 250 1,500 1,530 1,561 52370 Photo & Video Supplies 0 0 100 100 100 102 104 52380 Publications/Training Supplies 55,510 63,016 65,000 65,000 72,000 73,440 74,909 52390 Administrative Supplies 1,007 669 1,000 1,000 750 765 780 Total Supplies $61,583 $66,672 $70,851 $70,851 $78,350 $79,917 $81,515 53270 Telephone Usage $507 $440 $500 $500 $540 $548 $556 Total Usage $507 $440 $500 $500 $540 $548 $556 54010 Postage $102 $4 $0 $0 $0 $0 $0 54050 Office System Services 0 0 250 250 250 255 260 54060 Printing Services 1,081 0 500 500 250 255 260 54080 Advertising Services 1,176 486 0 0 0 0 0 91 Metropolitan St. Louis Sewer District FY19 General Fund Budget and Two Year Projection T5500 - General Counsel Department Actual Actual Budget Forecast Budget Projected Projected FY16 FY17 FY18 FY18 FY19 FY20 FY21 54100 Travel Expenses 7,673 10,141 10,367 10,367 12,608 12,860 13,117 54140 Training Programs/Seminar Fees 3,231 7,631 8,475 8,475 9,350 9,537 9,728 54180 Courier And Freight 551 294 400 400 400 408 416 54190 Property & Other Space Rental 4,059 5,966 2,500 2,500 0 2,550 2,601 54400 Judgments & Claims Settlements 118,348 22,643 50,000 50,000 45,000 45,900 46,818 54420 Court Costs & Lien Fees 1,766 2,861 2,000 2,000 5,500 5,610 5,722 54440 Easement Acquisitions/Fees 10,425 0 0 0 0 0 0 54520 Professional Service 1,232,613 1,684,131 1,325,000 1,825,000 1,825,000 1,861,500 1,898,730 Total Contractual Services $1,381,025 $1,734,156 $1,399,492 $1,899,492 $1,898,358 $1,938,875 $1,977,653 55110 Computer Equipment $0 $0 $0 $0 $2,350 $2,397 $2,445 Total Capital Outlay $0 $0 $0 $0 $2,350 $2,397 $2,445 Total T5500 - General Counsel Department General Fund Operating Expense $2,417,963 $2,811,479 $2,601,943 $3,012,375 $3,153,946 $3,231,605 $3,307,511 92 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 Operations Human Resources Engineering Training Finance 93 Metropolitan St. Louis Sewer District FY19 General Fund Budget and Two Year Projection T2500 - Human Resources Department Actual Actual Budget Forecast Budget Projected Projected FY16 FY17 FY18 FY18 FY19 FY20 FY21 51010 Salaries & Wages $2,043,484 $2,050,838 $1,652,809 $1,562,406 $1,671,382 $1,722,693 $1,774,201 51020 Overtime 4,056 1,016 1,600 1,600 4,800 4,947 5,099 51030 Compensatory Pay Accrual (14,567)492 11,640 (19,627)0 0 0 51040 Sick Leave Accrual 825,228 804,117 940,200 802,326 827,040 852,360 877,920 51050 Vacation Accrual 669,175 585,413 929,640 754,468 777,600 801,480 825,480 51060 Worker's Compensation Pay 1,063 0 0 0 0 0 0 51080 Floating Holiday Accrual 6,078 23,853 0 20,773 20,000 20,614 21,247 51100 Emp Service & Incentive Awards 49,928 25,852 19,510 31,000 20,000 20,400 20,808 51120 Membership & Licensing Fees 18,493 8,752 11,285 11,285 11,285 11,511 11,741 51130 Education Assistance Program 116,215 65,344 172,000 172,000 172,000 175,440 178,949 51210 FICA Taxes 149,331 146,916 123,832 109,459 125,154 128,996 132,957 51220 Group Insurance 1,173,242 939,292 903,465 770,712 998,421 1,089,924 1,176,958 51230 Pension Contribution - DB Plan 237,109 268,983 305,966 223,112 254,200 254,200 254,200 51231 Pension Contribution - DC Plan 85,236 86,918 0 68,894 75,251 75,515 75,515 51234 EAP 2,506 0 0 0 0 0 0 51240 Unemployment Insurance 12,993 0 25,000 25,000 25,000 25,767 26,559 51300 Other Post Employment Benefits 1,814,266 1,753,549 2,370,000 1,824,307 1,899,972 1,899,972 1,899,972 51510 Temporary Help 413 413 0 0 0 0 0 Total Personnel Services $7,194,248 $6,761,748 $7,466,946 $6,357,714 $6,882,105 $7,083,820 $7,281,606 52070 Hardware $8 $34 $0 $0 $0 $0 $0 52090 Electrical Supplies 149 197 0 0 0 0 0 52100 Instrument Supplies 987 0 0 0 0 0 0 52170 Safety Supplies 4,741 3,289 5,200 3,600 3,600 3,672 3,745 52240 Hand Tools 0 31 0 0 0 0 0 52300 Safety Footwear 2,452 1,780 2,000 2,000 2,000 2,040 2,081 52310 Telephone/Communic Equip/Suppl 1,158 1,117 0 0 0 0 0 52320 Office Supplies 4,368 5,828 18,450 17,850 10,000 10,200 10,404 52330 Computer Supplies 4,214 49,789 3,000 3,000 3,000 3,060 3,121 52340 Computer Equipment - Non-Capital 6,103 12,065 0 0 10,000 10,200 10,404 52370 Photo & Video Supplies 1,809 1,593 2,000 2,000 2,000 2,040 2,081 94 Metropolitan St. Louis Sewer District FY19 General Fund Budget and Two Year Projection T2500 - Human Resources Department Actual Actual Budget Forecast Budget Projected Projected FY16 FY17 FY18 FY18 FY19 FY20 FY21 52380 Publications/Training Supplies 9,194 9,643 6,500 6,500 1,700 1,734 1,769 52390 Administrative Supplies 5,551 2,489 5,000 5,600 5,000 5,100 5,202 52400 Furniture & Office Equipment - Non-Capital 1,050 0 0 0 0 0 0 Total Supplies $41,784 $87,854 $42,150 $40,550 $37,300 $38,046 $38,807 53270 Telephone Usage $9,679 $11,119 $5,400 $7,000 $6,900 $7,003 $7,109 Total Usage $9,679 $11,119 $5,400 $7,000 $6,900 $7,003 $7,109 54050 Office System Services $4,335 $(22,873)$0 $33,000 $0 $0 $0 54060 Printing Services 372 604 6,500 6,500 5,700 5,814 5,930 54080 Advertising Services 11,142 16,164 30,000 30,000 32,000 32,640 33,293 54100 Travel Expenses 44,699 22,942 14,980 14,980 16,562 16,893 17,231 54130 Bond & Liability Insurance 0 (783)0 0 0 0 0 54140 Training Programs/Seminar Fees 58,295 55,850 174,500 169,500 170,000 173,400 176,868 54141 Required Training Programs 172,194 154,943 169,000 169,000 169,000 172,380 175,828 54160 Data Imaging Services 2,169 1,823 2,800 2,800 2,800 2,856 2,913 54180 Courier And Freight 337 386 480 480 480 490 499 54190 Property & Other Space Rental 2,368 50 4,600 4,600 0 2,448 2,497 54390 Hospital & Medical Services 129,609 126,673 136,000 139,000 148,000 150,960 153,979 54520 Professional Service 297,532 76,482 314,400 302,400 444,400 351,288 358,314 54530 Building Repairs & Services 483,389 501,238 424,000 424,000 463,000 472,260 481,705 54560 Motor Vehicle Services 1,128 1,169 1,200 1,200 1,200 1,224 1,248 54690 Safety Services 4,493 4,705 7,000 7,000 7,000 7,140 7,283 54710 Community Outreach Programs 199,100 197,996 0 0 0 0 0 Total Contractual Services $1,411,164 $1,137,367 $1,285,460 $1,304,460 $1,460,142 $1,389,793 $1,417,589 Total T2500 - Human Resources Department General Fund Operating Expense $8,656,876 $7,998,088 $8,799,956 $7,709,724 $8,386,447 $8,518,663 $8,745,110 95 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 96 Metropolitan St. Louis Sewer District FY19 General Fund Budget and Two Year Projection T4000 - Finance Department Actual Actual Budget Forecast Budget Projected Projected FY16 FY17 FY18 FY18 FY19 FY20 FY21 51010 Salaries & Wages $3,190,432 $3,147,834 $3,416,240 $3,180,672 $3,373,594 $3,477,163 $3,581,147 51020 Overtime 160,415 87,945 63,864 65,319 58,825 62,692 64,617 51030 Compensatory Pay Accrual 2,394 3,180 0 (641)0 0 0 51120 Membership & Licensing Fees 7,826 8,135 9,456 9,912 12,717 12,971 13,231 51210 FICA Taxes 250,932 231,703 263,457 228,891 258,357 266,289 274,464 51220 Group Insurance 460,626 459,653 556,463 439,412 552,390 595,244 641,956 51230 Pension Contribution - DB Plan 482,551 455,182 661,716 480,216 521,775 521,775 521,775 51231 Pension Contribution - DC Plan 83,473 112,328 0 123,221 139,356 141,462 141,462 51234 EAP 911 0 0 0 0 0 0 51510 Temporary Help 317,295 156,617 52,500 79,215 78,520 29,066 29,958 Total Personnel Services $4,956,856 $4,662,575 $5,023,697 $4,606,217 $4,995,534 $5,106,663 $5,268,609 52010 Fuels,Lubricants,Gases $0 $459 $1,000 $1,000 $500 $510 $520 52030 Machinery & Equipment Parts 0 9 0 0 0 0 0 52070 Hardware 158 668 0 312 50 51 52 52090 Electrical Supplies 3,460 1,040 2,400 2,600 1,100 1,122 1,144 52100 Instrument Supplies 0 29 0 0 0 0 0 52110 Chemical Supplies 0 1,167 0 0 0 0 0 52120 Laboratory Supplies 53 0 0 0 0 0 0 52150 Plumbing Supplies 732 213 0 0 0 0 0 52170 Safety Supplies 0 48 0 50 0 0 0 52220 Janitorial Supplies 31,246 32,053 35,000 33,000 30,000 30,600 31,212 52240 Hand Tools 4 143 0 10 0 0 0 52280 Uniforms 508 639 250 0 0 0 0 52300 Safety Footwear 528 0 400 0 200 204 208 52310 Telephone/Communic Equip/Suppl 24 (9)300 10 300 306 312 52320 Office Supplies 30,662 27,873 38,740 27,900 29,415 30,003 30,603 52330 Computer Supplies 1,703 1,588 1,410 1,750 1,670 1,703 1,737 52340 Computer Equipment - Non-Capital 2,584 508 575 575 245 250 255 52360 Grounds Supplies 428 0 0 0 0 0 0 52380 Publications/Training Supplies 3,141 3,557 1,029 2,281 2,140 2,183 2,226 97 Metropolitan St. Louis Sewer District FY19 General Fund Budget and Two Year Projection T4000 - Finance Department Actual Actual Budget Forecast Budget Projected Projected FY16 FY17 FY18 FY18 FY19 FY20 FY21 52390 Administrative Supplies 5,213 4,342 10,505 9,600 10,800 11,016 11,236 52400 Furniture & Office Equipment - Non-Capital 476 1,732 0 0 200 204 208 Total Supplies $80,919 $76,058 $91,609 $79,088 $76,620 $78,152 $79,715 53060 Electric Usage $222,958 $201,321 $245,000 $239,164 $225,400 $245,100 $248,699 53080 Water Usage 9,569 1,262 9,960 9,960 2,800 2,842 2,885 53270 Telephone Usage 4,658 4,920 8,520 5,500 5,230 5,309 5,388 Total Usage $237,185 $207,503 $263,480 $254,624 $233,430 $253,251 $256,972 54010 Postage $1,857,040 $1,910,153 $2,075,000 $1,900,050 $1,980,050 $2,019,651 $2,060,044 54050 Office System Services 468 3,817 600 1,230 0 0 0 54060 Printing Services 700,385 520,791 577,600 517,600 521,551 531,982 542,622 54080 Advertising Services 114,139 124,496 125,150 134,000 137,650 140,403 143,211 54100 Travel Expenses 11,973 8,936 18,454 17,254 26,210 26,734 27,269 54140 Training Programs/Seminar Fees 3,983 6,744 22,545 21,020 23,795 24,271 24,756 54160 Data Imaging Services 13,780 34,925 20,000 8,550 37,600 38,352 39,119 54180 Courier And Freight 5,320 5,337 6,100 4,600 4,400 4,488 4,578 54190 Property & Other Space Rental 53,701 61,386 61,896 60,256 30,000 30,600 31,212 54350 Lockbox Services 1,243,113 1,152,668 1,370,000 1,567,000 1,610,718 1,642,932 1,675,791 54420 Court Costs & Lien Fees (244,477) 234,681 250,000 250,000 250,000 255,000 260,100 54450 Collection Services 4,715,526 4,481,049 4,911,045 4,700,000 4,852,000 4,949,040 5,048,021 54470 Water Agency Data Services 472,673 505,240 510,700 533,540 512,000 522,240 532,685 54520 Professional Service 5,254,394 5,391,487 4,656,200 4,900,059 5,174,540 5,123,031 5,453,434 54530 Building Repairs & Services 92,616 104,053 90,000 90,000 240,000 91,800 93,636 54540 Janitorial Services 136,459 138,359 135,000 138,000 138,000 140,760 143,575 54550 Grounds Services 33,518 16,643 35,000 25,000 25,000 25,500 26,010 54560 Motor Vehicle Services 574 384 0 400 0 0 0 54570 Machinery & Equipment Services 1,847 4,183 2,000 4,700 3,500 3,570 3,641 54600 Electrical Repair Services 3,036 2,254 3,100 1,000 0 0 0 54620 Plumbing Services 17,419 1,646 10,000 1,000 5,000 5,100 5,202 54630 HVAC Services 21,853 28,690 33,000 33,000 33,000 33,660 34,333 98 Metropolitan St. Louis Sewer District FY19 General Fund Budget and Two Year Projection T4000 - Finance Department Actual Actual Budget Forecast Budget Projected Projected FY16 FY17 FY18 FY18 FY19 FY20 FY21 54640 Damage Repairs & Services 0 0 0 0 308,480 0 0 54650 Waste Hauling 4,524 3,789 5,000 5,000 4,500 4,590 4,682 54660 Ash Hauling 3,296 0 0 0 0 0 0 54670 Other Governmental Fees 100 50 0 0 0 0 0 54690 Safety Services 240 1,112 3,500 3,500 2,500 2,550 2,601 Total Contractual Services $14,517,499 $14,742,871 $14,921,890 $14,916,759 $15,920,494 $15,616,254 $16,156,522 55030 Structural Improvements $0 $0 $0 $0 $150,000 $0 $0 Total Capital Outlay $0 $0 $0 $0 $150,000 $0 $0 Total T4000 - Finance Department General Fund Operating Expense $19,792,459 $19,689,007 $20,300,675 $19,856,688 $21,376,078 $21,054,320 $21,761,819 99 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 100 Metropolitan St. Louis Sewer District FY19 General Fund Budget and Two Year Projection T4500 - Information Systems Department Actual Actual Budget Forecast Budget Projected Projected FY16 FY17 FY18 FY18 FY19 FY20 FY21 51010 Salaries & Wages $2,929,143 $3,049,690 $3,749,180 $3,241,190 $4,016,235 $4,139,533 $4,263,954 51020 Overtime 10,431 13,384 9,900 11,698 9,900 10,204 10,509 51030 Compensatory Pay Accrual 1,108 0 0 0 0 0 0 51120 Membership & Licensing Fees 2,475 2,627 2,409 2,250 2,809 2,826 2,844 51210 FICA Taxes 220,326 222,789 285,254 236,732 302,338 311,619 320,987 51220 Group Insurance 326,742 310,153 447,444 320,570 458,925 492,421 529,914 51230 Pension Contribution - DB Plan 524,341 621,549 799,603 668,503 755,490 659,064 659,064 51231 Pension Contribution - DC Plan 50,049 50,680 0 76,316 115,303 117,113 117,113 51234 EAP 533 0 0 0 0 0 0 51510 Temporary Help 3,956,369 3,554,073 3,477,575 3,980,043 3,762,366 3,745,415 3,853,357 Total Personnel Services $8,021,517 $7,824,946 $8,771,366 $8,537,301 $9,423,366 $9,478,196 $9,757,741 52070 Hardware $384 $0 $0 $0 $0 $0 $0 52090 Electrical Supplies 444 11 0 2,362 0 0 0 52100 Instrument Supplies 491 0 0 0 0 0 0 52310 Telephone/Communic Equip/Suppl 1,895 3,420 4,500 183 19,875 20,273 20,678 52320 Office Supplies 751 842 2,300 2,300 2,300 2,300 2,346 52330 Computer Supplies 250,059 247,331 128,306 122,625 98,971 101,954 103,993 52340 Computer Equipment - Non-Capital 201,319 49,445 16,000 27,352 48,550 47,736 48,691 52370 Photo & Video Supplies 0 (759)0 0 0 0 0 52380 Publications/Training Supplies 25,425 25,150 42,750 38,880 38,880 39,658 40,451 52390 Administrative Supplies 1,787 1,870 4,900 4,900 4,900 4,950 5,049 52400 Furniture & Office Equipment - Non-Capital 0 0 0 23,990 0 0 0 Total Supplies $482,556 $327,309 $198,756 $222,593 $213,476 $216,870 $221,207 53270 Telephone Usage $752,651 $749,091 $790,896 $713,152 $704,790 $614,612 $674,581 Total Usage $752,651 $749,091 $790,896 $713,152 $704,790 $614,612 $674,581 54050 Office System Services $3,032,219 $3,703,338 $3,254,543 $3,172,804 $3,516,298 $3,586,623 $3,658,356 54080 Advertising Services 4,222 4,316 4,703 4,703 4,703 4,797 4,892 54100 Travel Expenses 24,601 17,297 35,300 35,519 37,800 38,538 39,309 101 Metropolitan St. Louis Sewer District FY19 General Fund Budget and Two Year Projection T4500 - Information Systems Department Actual Actual Budget Forecast Budget Projected Projected FY16 FY17 FY18 FY18 FY19 FY20 FY21 54140 Training Programs/Seminar Fees 81,405 89,283 92,400 67,550 96,000 97,800 99,756 54180 Courier And Freight 2,286 117 0 9 0 0 0 54190 Property & Other Space Rental 12,590 11,889 1,200 0 0 0 0 54520 Professional Service 218,923 700,854 724,138 576,051 1,499,511 1,197,681 1,155,583 54530 Building Repairs & Services 12,675 1,707 0 218,073 0 0 0 54570 Machinery & Equipment Services 226 0 0 0 0 0 0 54600 Electrical Repair Services 1,561 2,521 0 0 0 0 0 Total Contractual Services $3,390,707 $4,531,323 $4,112,284 $4,074,708 $5,154,311 $4,925,439 $4,957,896 55090 Furniture & Office Equipment $0 $25,000 $0 $0 $0 $0 $0 55110 Computer Equipment 339,074 473,349 90,000 97,864 239,145 83,928 85,607 55115 Intangible (Software)0 5,955 0 0 0 0 0 Total Capital Outlay $339,074 $504,304 $90,000 $97,864 $239,145 $83,928 $85,607 Total T4500 - Information Systems Department General Fund Operating Expense $12,986,504 $13,936,972 $13,963,301 $13,645,618 $15,735,089 $15,319,046 $15,697,033 102 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 103 Metropolitan St. Louis Sewer District FY19 General Fund Budget and Two Year Projection T8000 - Engineering Department Actual Actual Budget Forecast Budget Projected Projected FY16 FY17 FY18 FY18 FY19 FY20 FY21 51010 Salaries & Wages $15,601,497 $15,581,491 $16,822,960 $15,542,397 $17,517,426 $19,255,342 $19,835,244 51020 Overtime 135,321 100,246 139,440 99,750 135,403 150,348 143,803 51030 Compensatory Pay Accrual 5,952 429 0 5 0 0 0 51060 Worker's Compensation Pay 1,722 0 0 0 0 0 0 51120 Membership & Licensing Fees 9,696 10,578 13,103 13,154 13,914 13,638 13,911 51210 FICA Taxes 1,161,548 1,167,851 1,289,546 1,151,020 1,335,376 1,468,175 1,512,395 51220 Group Insurance 2,057,106 1,944,143 2,356,344 1,846,339 2,424,726 2,716,972 2,837,766 51230 Pension Contribution - DB Plan 2,842,899 3,096,692 3,950,269 3,250,888 3,609,015 3,693,091 3,693,091 51231 Pension Contribution - DC Plan 246,557 303,360 0 360,128 487,778 572,718 572,718 51234 EAP 3,518 0 0 0 0 0 0 51510 Temporary Help 96,163 115,819 54,720 80,000 144,160 148,586 153,028 Total Personnel Services $22,161,979 $22,320,608 $24,626,382 $22,343,681 $25,667,797 $28,018,869 $28,761,957 52010 Fuels,Lubricants,Gases $5,595 $5,528 $6,300 $6,070 $6,300 $6,426 $6,555 52020 Motor Vehicle Parts & Equip 34 16 0 0 0 0 0 52030 Machinery & Equipment Parts 6,936 7,010 7,800 6,800 7,800 7,956 8,115 52040 Machinery & Equipment - Non-Capital 13,558 27,097 21,400 18,000 17,050 17,391 17,739 52050 Construction & Bldg Supplies 47,278 39,306 65,100 35,100 55,100 56,202 57,326 52070 Hardware 5,907 52 300 300 500 510 520 52080 Hose Supplies 2,119 0 2,640 3,000 3,040 3,101 3,163 52090 Electrical Supplies 4,877 2,705 4,670 3,300 4,670 4,763 4,859 52100 Instrument Supplies 20,006 9,934 20,800 15,110 21,760 21,379 21,807 52110 Chemical Supplies 87,364 96,196 90,000 100,000 100,000 102,000 104,040 52120 Laboratory Supplies 120,932 95,771 121,486 120,000 116,309 118,635 121,008 52130 Engineering & Drafting Supply 1,545 419 3,250 3,250 2,250 2,295 2,341 52160 Paint Supplies 170 5 0 0 0 0 0 52170 Safety Supplies 12,637 11,680 12,256 14,350 13,256 13,521 13,792 52220 Janitorial Supplies 2,245 2,894 3,100 2,600 3,150 3,213 3,277 52240 Hand Tools 1,899 1,266 1,000 1,478 1,000 1,020 1,040 52280 Uniforms 17,299 15,675 19,411 16,300 19,594 21,611 22,043 52300 Safety Footwear 15,989 15,054 20,100 19,000 20,300 22,506 22,956 104 Metropolitan St. Louis Sewer District FY19 General Fund Budget and Two Year Projection T8000 - Engineering Department Actual Actual Budget Forecast Budget Projected Projected FY16 FY17 FY18 FY18 FY19 FY20 FY21 52310 Telephone/Communic Equip/Suppl 2,155 353 1,500 4,800 11,500 13,230 13,495 52320 Office Supplies 37,682 34,179 40,000 40,100 38,600 39,372 40,159 52330 Computer Supplies 62,551 55,676 29,700 27,500 21,190 23,436 23,905 52340 Computer Equipment - Non-Capital 20,759 21,362 29,590 36,340 36,130 45,095 45,997 52370 Photo & Video Supplies 21 110 800 400 100 102 104 52380 Publications/Training Supplies 5,563 5,197 8,200 8,050 8,575 8,747 8,921 52390 Administrative Supplies 4,020 2,965 3,650 3,410 3,750 3,825 3,902 52400 Furniture & Office Equipment - Non-Capital 3,376 5,997 5,400 5,650 8,500 8,670 8,843 Total Supplies $502,516 $456,448 $518,453 $490,908 $520,424 $545,006 $555,907 53060 Electric Usage $211 $0 $0 $0 $0 $0 $0 53070 Natural Gas Usage 54 0 0 0 0 0 0 53270 Telephone Usage 52,090 45,810 54,512 56,360 69,069 78,609 79,788 Total Usage $52,354 $45,810 $54,512 $56,360 $69,069 $78,609 $79,788 54010 Postage $0 $24 $0 $0 $0 $0 $0 54050 Office System Services 56,571 49,936 15,000 15,300 13,757 14,032 14,313 54060 Printing Services 13,433 14,507 14,410 12,800 19,410 19,798 20,194 54080 Advertising Services 2,566 34,380 28,750 26,000 39,750 40,545 41,356 54100 Travel Expenses 248,836 231,851 189,944 189,409 215,203 261,124 266,346 54120 Photo Services 0 0 200 200 200 204 208 54140 Training Programs/Seminar Fees 39,524 36,525 41,560 36,035 47,765 48,720 49,695 54160 Data Imaging Services 8,575 10,015 38,800 38,700 44,800 45,696 46,610 54180 Courier And Freight 43,292 50,395 41,850 41,350 48,634 49,607 50,599 54190 Property & Other Space Rental 82,692 57,759 70,000 59,500 14,500 14,790 15,086 54420 Court Costs & Lien Fees 1,918 1,971 2,800 4,000 3,600 3,672 3,745 54440 Easement Acquisitions/Fees 30,992 25,154 15,000 15,000 15,000 15,300 15,606 54520 Professional Service 150,891 617,428 177,500 232,500 355,500 289,360 300,797 54530 Building Repairs & Services 3,455 12,843 1,000 1,000 1,000 1,020 1,040 54540 Janitorial Services 35,380 36,121 41,000 41,000 44,000 44,880 45,778 54560 Motor Vehicle Services 9,315 8,678 11,712 12,088 11,712 11,946 12,185 105 Metropolitan St. Louis Sewer District FY19 General Fund Budget and Two Year Projection T8000 - Engineering Department Actual Actual Budget Forecast Budget Projected Projected FY16 FY17 FY18 FY18 FY19 FY20 FY21 54570 Machinery & Equipment Services 1,894 428 1,500 1,000 1,000 1,020 1,040 54580 Equipment Rental 1,401 1,443 2,000 1,700 1,500 1,530 1,561 54610 Instrument Repair Services 43,497 48,601 51,000 50,000 59,100 60,282 61,488 54630 HVAC Services 38,620 0 3,200 3,200 500 510 520 54640 Damage Repairs & Services 0 0 7,000 7,000 7,000 7,140 7,283 54650 Waste Hauling 8,305 28,221 19,150 18,000 19,150 19,533 19,924 54670 Other Governmental Fees 1,267 5,589 3,000 3,000 3,000 3,060 3,121 54680 Laboratory Testing Services 31,758 25,587 35,000 25,000 33,000 33,660 34,333 54700 Asbestos Removal Services 7,540 0 0 0 0 0 0 54710 Community Outreach Programs 13,628 19,089 15,500 15,000 14,500 14,790 15,086 54720 Tree Removal/Weed Spraying 0 0 1,000 1,000 1,000 1,020 1,040 Total Contractual Services $875,350 $1,316,543 $827,876 $849,782 $1,014,581 $1,003,239 $1,028,954 55080 Instruments & Apparatus $77,961 $111,722 $36,000 $35,000 $29,000 $29,580 $30,172 55090 Furniture & Office Equipment 0 1,677 0 0 0 0 0 55110 Computer Equipment 0 0 0 0 50,000 0 0 55115 Intangible (Software)0 80,300 0 0 0 0 0 Total Capital Outlay $77,961 $193,699 $36,000 $35,000 $79,000 $29,580 $30,172 Total T8000 - Engineering Department General Fund Operating Expense $23,670,160 $24,333,108 $26,063,223 $23,775,731 $27,350,871 $29,675,304 $30,456,777 106 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 107 Metropolitan St. Louis Sewer District FY19 General Fund Budget and Two Year Projection T6000 - Operations Department Actual Actual Budget Forecast Budget Projected Projected FY16 FY17 FY18 FY18 FY19 FY20 FY21 51010 Salaries & Wages $35,667,540 $36,393,619 $38,647,491 $37,995,506 $40,554,960 $41,760,963 $42,999,936 51020 Overtime 2,494,364 2,491,670 2,375,095 2,382,002 2,385,951 2,459,200 2,532,730 51030 Compensatory Pay Accrual 2,187 47 0 0 0 0 0 51060 Worker's Compensation Pay 135,030 161,292 0 374,084 0 0 0 51100 Emp Service & Incentive Awards 3,160 4,181 0 0 0 0 0 51120 Membership & Licensing Fees 145,905 59,495 57,576 57,940 87,569 89,320 91,107 51210 FICA Taxes 2,819,047 2,789,585 3,129,025 2,858,808 3,270,333 3,367,746 3,467,701 51220 Group Insurance 5,549,854 5,323,215 6,779,929 5,162,067 6,316,738 6,827,528 7,381,879 51230 Pension Contribution - DB Plan 5,788,131 6,557,284 8,858,751 7,358,491 8,188,660 8,440,052 8,440,052 51231 Pension Contribution - DC Plan 791,114 892,251 0 1,012,458 1,170,740 1,212,233 1,212,233 51234 EAP 9,073 0 0 0 0 0 0 51510 Temporary Help 1,943 77,815 0 38,000 0 0 0 Total Personnel Services $53,407,346 $54,750,453 $59,847,865 $57,239,357 $61,974,951 $64,157,041 $66,125,638 52010 Fuels,Lubricants,Gases $993,196 $983,490 $1,240,624 $1,254,828 $1,178,444 $1,218,333 $1,242,700 52020 Motor Vehicle Parts & Equip 422,757 408,876 461,035 456,004 465,750 475,065 484,566 52030 Machinery & Equipment Parts 3,538,054 2,770,791 3,556,441 3,681,062 3,206,622 3,270,754 3,336,169 52040 Machinery & Equipment - Non-Capital (49,288) 22,742 29,275 26,895 42,000 324,666 331,159 52050 Construction & Bldg Supplies 2,006,891 2,064,793 2,354,303 2,369,681 2,397,701 2,445,655 2,494,568 52070 Hardware 122,251 176,597 120,897 124,241 146,877 149,814 152,811 52080 Hose Supplies 264,972 228,273 245,610 251,204 240,168 244,971 249,871 52090 Electrical Supplies 1,405,536 1,128,848 1,093,630 1,088,619 1,301,931 1,327,970 1,354,529 52100 Instrument Supplies 539,682 542,117 686,587 640,045 803,579 824,751 841,246 52110 Chemical Supplies 3,462,436 3,404,570 3,666,586 3,539,959 3,560,774 3,631,990 3,704,629 52120 Laboratory Supplies 6,945 10,359 11,031 10,759 9,940 10,139 10,342 52150 Plumbing Supplies 309,732 418,006 516,512 426,274 422,658 431,111 439,733 52160 Paint Supplies 43,926 38,563 58,608 56,512 66,800 68,136 69,499 52170 Safety Supplies 342,607 355,605 330,929 324,028 344,267 351,153 358,176 52220 Janitorial Supplies 107,179 100,732 133,747 133,492 137,563 140,314 143,121 52240 Hand Tools 355,957 344,626 300,685 328,586 372,506 379,956 387,555 52280 Uniforms 299,541 268,785 320,936 314,513 320,777 327,193 333,736 108 Metropolitan St. Louis Sewer District FY19 General Fund Budget and Two Year Projection T6000 - Operations Department Actual Actual Budget Forecast Budget Projected Projected FY16 FY17 FY18 FY18 FY19 FY20 FY21 52300 Safety Footwear 119,058 111,400 122,800 122,028 120,920 127,112 129,655 52310 Telephone/Communic Equip/Suppl 8,853 15,558 11,742 12,003 22,832 23,289 23,754 52320 Office Supplies 32,880 35,179 37,811 38,085 40,262 41,067 41,889 52330 Computer Supplies 124,797 44,609 67,065 84,506 79,587 82,556 84,207 52340 Computer Equipment - Non-Capital 40,526 44,480 38,079 44,664 59,495 55,661 59,896 52360 Grounds Supplies 12,708 23,219 20,586 21,034 22,110 22,552 23,003 52370 Photo & Video Supplies 9,620 12,035 7,938 8,319 9,734 9,929 10,127 52380 Publications/Training Supplies 1,263 3,751 9,360 11,722 9,351 9,538 9,729 52390 Administrative Supplies 8,950 10,489 11,704 13,185 14,674 14,967 15,267 52400 Furniture & Office Equipment - Non-Capital 45,116 40,964 23,600 28,405 41,370 42,197 43,041 52990 Inventory (I/D)(56,322) (279,417)0 (220,834)0 0 0 52991 Inventory Obsolence (198,055) (106,499)0 9,979 0 0 0 52999 Inventory Expense Control Account 480 0 0 963 0 0 0 Total Supplies $14,322,248 $13,223,541 $15,478,121 $15,200,761 $15,438,693 $16,050,840 $16,374,978 53060 Electric Usage $12,546,540 $12,392,253 $13,495,376 $12,276,377 $13,310,800 $13,711,216 $13,831,006 53070 Natural Gas Usage 1,645,411 2,319,792 1,969,021 2,254,448 2,221,314 2,254,634 2,288,453 53080 Water Usage 816,149 800,742 692,004 667,072 774,707 786,328 798,123 53270 Telephone Usage 312,868 240,397 230,327 228,230 249,020 252,756 256,547 Total Usage $15,320,968 $15,753,184 $16,386,728 $15,426,128 $16,555,842 $17,004,934 $17,174,129 54010 Postage $56 $13 $306 $310 $306 $312 $318 54050 Office System Services 14,877 58,104 14,518 20,599 14,498 14,788 15,084 54060 Printing Services 2,731 5,670 6,114 6,061 6,214 6,338 6,465 54100 Travel Expenses 64,433 68,639 70,078 70,276 79,830 77,032 78,572 54120 Photo Services 39 0 0 0 0 0 0 54140 Training Programs/Seminar Fees 150,558 75,163 68,420 79,437 110,131 112,334 114,580 54141 Required Training Programs 3,881 1,640 0 0 0 0 0 54180 Courier And Freight 85,787 94,276 85,540 89,238 85,273 87,055 88,796 54190 Property & Other Space Rental 14,180 15,310 25,800 25,812 15,770 16,085 16,407 54400 Judgments & Claims Settlements 0 911 0 0 0 0 0 109 Metropolitan St. Louis Sewer District FY19 General Fund Budget and Two Year Projection T6000 - Operations Department Actual Actual Budget Forecast Budget Projected Projected FY16 FY17 FY18 FY18 FY19 FY20 FY21 54520 Professional Service 1,001,649 1,327,155 1,112,900 895,784 803,204 775,408 798,416 54530 Building Repairs & Services 1,812,237 602,338 985,950 1,127,599 1,159,191 1,349,475 1,315,264 54540 Janitorial Services 825,116 851,122 890,659 946,466 929,999 948,599 967,571 54550 Grounds Services 584,627 540,773 816,982 831,271 767,329 782,676 798,329 54560 Motor Vehicle Services 313,862 413,103 377,300 433,007 379,177 386,761 394,496 54570 Machinery & Equipment Services 3,150,230 3,568,054 2,902,536 2,881,295 2,757,270 2,812,415 2,868,664 54580 Equipment Rental 487,202 716,641 404,364 435,774 461,957 471,196 480,620 54590 Sewer Rep & Structure Cleaning 1,470,452 1,784,061 1,253,833 1,417,353 1,326,000 1,377,000 1,404,540 54600 Electrical Repair Services 567,236 793,504 779,733 728,918 770,300 836,706 853,440 54610 Instrument Repair Services 405,641 121,891 312,401 316,822 308,659 314,832 321,129 54620 Plumbing Services 911,335 887,544 1,000,105 970,826 1,008,801 1,232,977 929,357 54630 HVAC Services 298,304 249,364 195,304 237,158 467,016 476,356 385,883 54640 Damage Repairs & Services 16,586 2,633 11,000 13,666 11,000 11,220 11,444 54650 Waste Hauling 1,289,952 1,143,445 1,305,491 1,313,490 1,463,590 1,492,862 1,522,719 54660 Ash Hauling 198,751 637,000 770,000 655,010 237,550 244,677 772,017 54670 Other Governmental Fees 896,388 1,052,186 1,199,091 950,163 970,017 989,417 1,009,206 54680 Laboratory Testing Services 558,004 352,764 315,550 634,403 437,762 497,517 507,468 54690 Safety Services 44,893 44,607 101,601 126,943 84,454 96,343 98,270 54700 Asbestos Removal Services 45,835 54,963 32,500 51,773 46,500 47,430 48,379 54720 Tree Removal/Weed Spraying 272,386 300,304 497,000 497,000 455,000 464,100 473,382 Total Contractual Services $15,487,230 $15,763,180 $15,535,076 $15,756,454 $15,156,798 $15,921,911 $16,280,816 55020 Building Purchases $0 $0 $743,600 $743,600 $0 $0 $0 55030 Structural Improvements 29,060 1,141,252 20,001 248,350 1,223,806 957,582 563,554 55040 Processing Equipment 568,414 1,374,007 270,500 379,383 720,000 734,400 849,088 55050 Auxiliary Equipment 34,475 151,965 49,000 53,316 140,008 142,808 145,664 55060 Motor Vehicles 2,494,874 3,705,708 3,250,000 2,826,658 3,500,000 3,570,000 3,641,400 55070 Machinery & Implements 1,127,323 674,206 544,000 641,312 638,200 610,644 623,317 55080 Instruments & Apparatus 131,258 180,109 138,700 98,700 189,807 193,603 88,727 55090 Furniture & Office Equipment 0 0 15,000 19,200 12,500 12,750 13,005 55110 Computer Equipment 55,620 23,019 2,000 2,000 2,000 2,040 2,081 110 Metropolitan St. Louis Sewer District FY19 General Fund Budget and Two Year Projection T6000 - Operations Department Actual Actual Budget Forecast Budget Projected Projected FY16 FY17 FY18 FY18 FY19 FY20 FY21 Total Capital Outlay $4,441,024 $7,250,266 $5,032,801 $5,012,519 $6,426,321 $6,223,827 $5,926,836 Total T6000 - Operations Department General Fund Operating Expense $102,978,817 $106,740,624 $112,280,592 $108,635,218 $115,552,604 $119,358,553 $121,882,396 111 FY19 BUDGET112 REVENUEFUNDSThese funds were established to account for proceeds from the wastewater andstormwater user charges of the District. These revenues provide for theoperation, maintenance and improvementof the District’s sewer infrastructure.113 METROPOLITAN ST. LOUIS SEWER DISTRICT CHANGES IN FUND BALANCE 3000 - Revenue Funds FY16 FY17 FY18 FY18 FY19 FY20 FY21 Actual Actual Budget Forecast Budget Budget Budget FUND BALANCE B.O.P.$0 $0 $0 $0 $0 $0 $0 Revenues: Wastewater User Charge 302,236,645 326,652,942 359,039,025 363,247,998 401,415,565 440,717,660 438,254,008 Total Revenues 302,236,645 326,652,942 359,039,025 363,247,998 401,415,565 440,717,660 438,254,008 Expenditures: Total Expenditures - - - - - - - Net Operating Income (Loss) 302,236,645 326,652,942 359,039,025 363,247,998 401,415,565 440,717,660 438,254,008 Interfund Transfers (302,236,645) (326,652,942) (359,039,025) (363,247,998) (401,415,565) (440,717,660) (438,254,008) Increase (Decrease) in Fund Bal. - - - - - - - Percentage of Change 0%0%0%0%0%0%0% FUND BALANCE E.O.P.$0 $0 $0 $0 $0 $0 $0 114 Projected RevenueWASTEWATER USER CHARGEMetered Single Family176,204,584$ Unmetered Single Family42,226,991 Metered Multi-Family42,535,605 Unmetered Multi-Family23,150,980 Non-residential109,606,389 Extra Strength Surcharges5,913,095 Customer Assistance Program1,777,920 Subtotal WASTEWATER USER CHARGE401,415,565$ GENERAL FUND USER CHARGESBad Debt Provision(3,168,000)$ Adjustments, Late Charges & Other5,056,000 1,888,000$ USER CHARGE REVENUE$403,303,565METROPOLITAN ST. LOUIS SEWER DISTRICTProjected User Charge RevenueFY19 BUDGETCOMPOSITE115 METROPOLITAN ST. LOUIS SEWER DISTRICT CHANGES IN FUND BALANCE 3306 - Wastewater Revenue Fund FY16 FY17 FY18 FY18 FY19 FY20 FY21 Actual Actual Budget Forecast Budget Budget Budget FUND BALANCE B.O.P.$0 $0 $0 $0 $0 $0 $0 Revenues: Wastewater User Charge 300,803,084 326,663,166 359,039,025 363,251,079 401,415,565 440,717,660 438,254,008 Total Revenues 300,803,084 326,663,166 359,039,025 363,251,079 401,415,565 440,717,660 438,254,008 Expenditures: Total Expenditures - - - - - - - Net Operating Income (Loss) 300,803,084 326,663,166 359,039,025 363,251,079 401,415,565 440,717,660 438,254,008 Interfund Transfers (300,803,084) (326,663,166) (359,039,025) (363,251,079) (401,415,565) (440,717,660) (438,254,008) Increase (Decrease) in Fund Bal. - - - - - - - Percentage of Change 0%0%0%0%0%0%0% FUND BALANCE E.O.P.$0 $0 $0 $0 $0 $0 $0 116 RESIDENTIALMetered Single Family 3,605,551 20,519,160 CCFs 23.83 4.40 $176,204,584Customer Assistance Program - Metered 38,813 209,981 CCFs 11.92 2.20 924,415Unmetered Single Family 661,898 23.83 15,773,029Rooms Single Family3,827,791 2.61 9,990,535Water Closets Single Family 964,447 9.70 9,355,136Baths Single Family746,305 8.08 6,030,144Separate Showers Single Family 133,434 8.08 1,078,147Customer Assistance Program - Unmetered 17,638 149,192553,918Metered MultiFamily 250,211 8,312,063 CCFs 23.83 4.40 42,535,605 Customer Assistance Program - Metered 1,147 6,166 CCFs 11.92 2.20 27,232Unmetered Multifamily 243,869 23.83 5,811,398Rooms Multifamily2,458,483 2.61 6,416,641Water Closets Multifamily623,687 9.70 6,049,764Baths Multifamily577,112 8.08 4,663,065Separate Showers Multifamily 26,004 8.08 210,112 Customer Assistance Program - Unmetered 6,499 84,778 11.92 14.24 272,356$285,896,081 71%NON-RESIDENTIALCompliance 1 and Base 279,180 23.83 3.05 7,504,358Compliance 2 and Base 2,340 23.83 60.89 198,245Compliance 3 and Base 6,960 23.83 133.96 1,098,218Compliance 4 and Base 2,064 23.83 197.90 457,651Compliance 5 and Base 1,224 23.83 258.79 345,927 Total Non-residential Tier Charges 291,768$9,604,399 Volume22,727,725 CCFs 4.40 100,001,990Extra Strength SurchargesSuspended Solids over 300 ppm 5,604 Tons 277.03 1,552,476BOD's over 300 ppm5,304 Tons 691.50 3,667,716COD's over 600 ppm2,004 Tons 345.76 692,903$115,519,484 29%$401,415,565100%METROPOLITAN ST. LOUIS SEWER DISTRICTProjected User Charge RevenueWASTEWATER REVENUE FUND (3306)FY19 BUDGETPercent of TotalSubtotal: RESIDENTIALBase Charge $/serviceVolume Charge $/unitCompliance Charge $/serviceNumber of Accounts Billed (Annualized)Projected Annual VolumeSubtotal: NON-RESIDENTIALTOTAL WASTEWATER USER CHARGE REVENUEProjected Revenue117 METROPOLITAN ST. LOUIS SEWER DISTRICT CHANGES IN FUND BALANCE 3307 - Stormwater Revenue Fund FY16 FY17 FY18 FY18 FY19 FY20 FY21 Actual Actual Budget Forecast Budget Budget Budget FUND BALANCE B.O.P.$0 $0 $0 $0 $0 $0 $0 Revenues: Wastewater User Charge 1,433,561 (10,224) -(3,081) - - - Total Revenues 1,433,561 (10,224) -(3,081) - - - Expenditures: Total Expenditures - - - - - - - Net Operating Income (Loss) 1,433,561 (10,224)0 (3,081)0 0 0 Interfund Transfers (1,433,561) 10,224 -3,081 - - - Percentage of Change 0%0%0%0%0%0%0% FUND BALANCE E.O.P.$0 $0 $0 $0 $0 $0 $0 118 OMCIFUNDSThese funds were established to account for proceeds from tax levies. Expenditures areprimarily for stormwater sewer improvements and stormwater maintenance and operation.Taxes collected in the various subdistricts must be spent within the subdistrict. Effective in2016 all subdistrict tax rates were voluntarily set to zero. Fund balances will be spent oneither projects or maintenance and operation expense in the respective subdistricts.OPERATION, MAINTENANCE and CONSTRUCTION IMPROVEMENT FUNDS119 METROPOLITAN ST. LOUIS SEWER DISTRICT CHANGES IN FUND BALANCE 5000 - OMCI Funds FY16 FY17 FY18 FY18 FY19 FY20 FY21 Actual Actual Budget Forecast Budget Budget Budget FUND BALANCE B.O.P.$76,259,559 $73,266,546 $61,129,162 $62,436,527 $61,971,152 $45,388,330 $32,898,273 Revenues: Taxes 8,952,964 32,577,339 31,378,166 32,766,269 33,339,804 33,339,804 33,339,804 Interest on Investments 764,086 456,161 468,722 842,880 564,588 418,593 249,411 Connection and Other Fees 8,045 1,550 - - - - - Miscellaneous - - -3,485 - - - Total Revenues 9,725,094 33,035,050 31,846,888 33,612,633 33,904,392 33,758,397 33,589,216 Expenditures: Contractual Services -468,035 470,672 471,198 500,097 500,097 500,097 Construction and Engineering 13,730,457 27,079,001 14,273,000 11,469,960 24,248,000 17,375,000 22,307,000 Interfund Labor Transfers 17,036,162 17,019,295 18,909,703 22,253,491 25,739,118 28,373,356 29,253,988 Total Expenditures 30,766,619 44,566,332 33,653,376 34,194,649 50,487,215 46,248,453 52,061,085 Net Operating Income (Loss) (21,041,525) (11,531,282) (1,806,487) (582,017) (16,582,823) (12,490,056) (18,471,869) Interfund Transfers 18,048,511 701,263 -116,642 - - - Increase (Decrease) in Fund Bal.(2,993,014) (10,830,019) (1,806,487) (465,374) (16,582,823) (12,490,056) (18,471,869) Percentage of Change -4%-15%-3%-1%-27%-28%-56% FUND BALANCE E.O.P.$73,266,546 $62,436,527 $59,322,675 $61,971,152 $45,388,330 $32,898,273 $14,426,404 120 METROPOLITAN ST. LOUIS SEWER DISTRICT CHANGES IN FUND BALANCE 5110 - Stormwater Regulatory Fund FY16 FY17 FY18 FY18 FY19 FY20 FY21 Actual Actual Budget Forecast Budget Budget Budget FUND BALANCE B.O.P.$8,544,835 $7,714,914 $9,084,622 $9,569,956 $9,795,703 $9,915,781 $9,876,381 Revenues: Taxes -5,470,351 5,210,757 5,510,012 5,543,197 5,543,197 5,543,197 Interest on Investments 77,993 46,636 53,112 112,187 87,732 88,084 86,982 Total Revenues 77,993 5,516,988 5,263,869 5,622,199 5,630,929 5,631,281 5,630,179 Expenditures: Contractual Services -78,346 78,161 78,161 83,148 83,148 83,148 Construction and Engineering -26,378 100,000 100,000 100,000 100,000 100,000 Interfund Labor Transfers 7,539,096 4,092,408 4,247,942 5,238,552 5,327,702 5,487,533 5,652,159 Total Expenditures 7,539,096 4,197,133 4,426,103 5,416,713 5,510,850 5,670,681 5,835,307 Net Operating Income (Loss) (7,461,103) 1,319,855 837,766 205,486 120,079 (39,400) (205,128) Interfund Transfers 6,631,182 535,187 -20,261 - - - Increase (Decrease) in Fund Bal.(829,921) 1,855,042 837,766 225,747 120,079 (39,400) (205,128) Percentage of Change -10%24%9%2%1%0%-2% FUND BALANCE E.O.P.$7,714,914 $9,569,956 $9,922,388 $9,795,703 $9,915,781 $9,876,381 $9,671,253 121 METROPOLITAN ST. LOUIS SEWER DISTRICT CHANGES IN FUND BALANCE 5120 - Districtwide Stormwater Fund FY16 FY17 FY18 FY18 FY19 FY20 FY21 Actual Actual Budget Forecast Budget Budget Budget FUND BALANCE B.O.P.$0 $0 $10,188,235 $10,196,197 $26,929,812 $26,664,958 $19,247,571 Revenues: Taxes -27,118,397 26,167,409 27,291,318 27,796,607 27,796,607 27,796,607 Interest on Investments -74,395 97,527 262,533 295,167 255,371 123,332 Total Revenues -27,192,791 26,264,936 27,553,851 28,091,775 28,051,978 27,919,939 Expenditures: Contractual Services -387,875 392,511 392,511 416,949 416,949 416,949 Construction and Engineering -10,490,000 5,260,000 4,740,000 17,782,000 14,958,000 21,822,000 Interfund Labor Transfers -5,868,720 8,001,879 5,687,724 10,157,680 20,094,416 23,158,144 Total Expenditures -16,746,594 13,654,390 10,820,236 28,356,629 35,469,365 45,397,093 Net Operating Income (Loss) 0 10,446,197 12,610,547 16,733,615 (264,854) (7,417,387) (17,477,154) Interfund Transfers -(250,000) - - - - - Increase (Decrease) in Fund Bal.0 10,196,197 12,610,547 16,733,615 (264,854) (7,417,387) (17,477,154) Percentage of Change 0%0%124%164%-1%-28%-91% FUND BALANCE E.O.P.$0 $10,196,197 $22,798,782 $26,929,812 $26,664,958 $19,247,571 $1,770,418 122 METROPOLITAN ST. LOUIS SEWER DISTRICT CHANGES IN FUND BALANCE 5130 - Stormwater Operations and Maintenance Fund FY16 FY17 FY18 FY18 FY19 FY20 FY21 Actual Actual Budget Forecast Budget Budget Budget FUND BALANCE B.O.P.$24,937,493 $29,731,052 $21,611,507 $21,456,639 $11,452,895 $2,115,091 $0 Revenues: Interest on Investments 249,741 126,201 111,445 188,550 52,163 16,257 - Total Revenues 249,741 126,201 111,445 188,550 52,163 16,257 - Expenditures: Construction and Engineering 220,000 2,500,000 - -500,000 500,000 - Interfund Labor Transfers 6,653,510 6,246,995 5,617,403 10,587,773 8,889,968 1,631,348 - Total Expenditures 6,873,510 8,746,995 5,617,403 10,587,773 9,389,968 2,131,348 - Net Operating Income (Loss) (6,623,770) (8,620,794) (5,505,958) (10,399,223) (9,337,805) (2,115,091) - Interfund Transfers 11,417,329 346,381 -395,479 - - - Increase (Decrease) in Fund Bal.4,793,559 (8,274,413) (5,505,958) (10,003,744) (9,337,805) (2,115,091) - Percentage of Change 19%-28%-25%-47%-82%-100%0% FUND BALANCE E.O.P.$29,731,052 $21,456,639 $16,105,549 $11,452,895 $2,115,091 $0 $0 123 METROPOLITAN ST. LOUIS SEWER DISTRICT CHANGES IN FUND BALANCE 5401 - Bond Place Special Taxing Subdistrict FY16 FY17 FY18 FY18 FY19 FY20 FY21 Actual Actual Budget Forecast Budget Budget Budget FUND BALANCE B.O.P.$14,193 $14,308 $14,419 $84,074 $88,232 $88,730 $89,232 Revenues: Interest on Investments 115 72 115 673 499 501 504 Miscellaneous - - -3,485 - - - Total Revenues 115 72 115 4,158 499 501 504 Expenditures: Total Expenditures - - - - - - - Net Operating Income (Loss) 115 72 115 4,158 499 501 504 Interfund Transfers -69,694 - - - - - Increase (Decrease) in Fund Bal.115 69,766 115 4,158 499 501 504 Percentage of Change 1%488%1%5%1%1%1% FUND BALANCE E.O.P.$14,308 $84,074 $14,534 $88,232 $88,730 $89,232 $89,736 124 METROPOLITAN ST. LOUIS SEWER DISTRICT CHANGES IN FUND BALANCE 5563 - Clayton Central OMCI Fund FY16 FY17 FY18 FY18 FY19 FY20 FY21 Actual Actual Budget Forecast Budget Budget Budget FUND BALANCE B.O.P.$2,102,620 $2,209,345 $2,126,816 $2,120,801 $1,941,626 $1,953,505 $1,514,191 Revenues: Taxes (6,772) (1,686) -(2,452) - - - Interest on Investments 17,915 11,116 12,640 23,241 15,780 14,048 12,169 Total Revenues 11,143 9,430 12,640 20,789 15,780 14,048 12,169 Expenditures: Contractual Services -(25) -(37) - - - Construction and Engineering (126,570) 98,000 -200,000 -400,000 - Interfund Labor Transfers 30,987 -10,000 -3,902 53,361 36,208 Total Expenditures (95,583) 97,975 10,000 199,963 3,902 453,361 36,208 Net Operating Income (Loss) 106,726 (88,545)2,640 (179,174) 11,878 (439,313) (24,039) Increase (Decrease) in Fund Bal.106,726 (88,545)2,640 (179,174) 11,878 (439,313) (24,039) Percentage of Change 5%-4%0%-8%1%-22%-2% FUND BALANCE E.O.P.$2,209,345 $2,120,801 $2,129,456 $1,941,626 $1,953,505 $1,514,191 $1,490,152 125 METROPOLITAN ST. LOUIS SEWER DISTRICT CHANGES IN FUND BALANCE 5564 - Coldwater Creek OMCI Fund FY16 FY17 FY18 FY18 FY19 FY20 FY21 Actual Actual Budget Forecast Budget Budget Budget FUND BALANCE B.O.P.$7,621,101 $4,367,202 $673,500 $278,161 $0 $0 $0 Revenues: Taxes 1,994,950 (27,144) -(4,320) - - - Interest on Investments 70,438 23,918 10,461 12,486 - - - Total Revenues 2,065,388 (3,227) 10,461 8,166 - - - Expenditures: Contractual Services -683 -198 - - - Construction and Engineering 4,697,596 3,944,072 -149,150 - - - Interfund Labor Transfers 621,692 141,059 200,000 136,979 - - - Total Expenditures 5,319,287 4,085,814 200,000 286,327 - - - Net Operating Income (Loss) (3,253,899) (4,089,041) (189,539) (278,161) - - - Increase (Decrease) in Fund Bal.(3,253,899) (4,089,041) (189,539) (278,161) - - - Percentage of Change -43%-94%-28%-100%0%0%0% FUND BALANCE E.O.P.$4,367,202 $278,161 $483,961 $0 $0 $0 $0 126 METROPOLITAN ST. LOUIS SEWER DISTRICT CHANGES IN FUND BALANCE 5565 - Creve Coeur Frontenac OMCI Fund FY16 FY17 FY18 FY18 FY19 FY20 FY21 Actual Actual Budget Forecast Budget Budget Budget FUND BALANCE B.O.P.$1,580,259 $1,475,805 $265,616 $551,664 $138,680 $105,312 $78,870 Revenues: Taxes (6,923)(628) -(452) - - - Interest on Investments 12,172 7,369 8,479 7,461 3,066 2,313 2,002 Total Revenues 5,249 6,741 8,479 7,010 3,066 2,313 2,002 Expenditures: Contractual Services -(8) -(7) - - - Construction and Engineering -915,000 -370,000 - - - Interfund Labor Transfers 109,703 15,890 50,000 50,000 36,434 28,755 - Total Expenditures 109,703 930,882 50,000 419,993 36,434 28,755 - Net Operating Income (Loss) (104,454) (924,141) (41,521) (412,983) (33,368) (26,442)2,002 Increase (Decrease) in Fund Bal.(104,454) (924,141) (41,521) (412,983) (33,368) (26,442)2,002 Percentage of Change -7%-63%-16%-75%-24%-25%3% FUND BALANCE E.O.P.$1,475,805 $551,664 $224,095 $138,680 $105,312 $78,870 $80,872 127 METROPOLITAN ST. LOUIS SEWER DISTRICT CHANGES IN FUND BALANCE 5566 - Deer Creek OMCI Fund FY16 FY17 FY18 FY18 FY19 FY20 FY21 Actual Actual Budget Forecast Budget Budget Budget FUND BALANCE B.O.P.$10,467,197 $10,603,725 $5,927,249 $6,650,801 $5,234,019 $1,437,441 $259,468 Revenues: Taxes 3,328,879 (11,628) -(11,304) - - - Interest on Investments 117,070 56,998 62,284 81,630 39,145 9,951 1,518 Total Revenues 3,445,949 45,371 62,284 70,326 39,145 9,951 1,518 Expenditures: Contractual Services -(135) -(34) - - - Construction and Engineering 2,952,025 3,708,010 4,567,000 1,300,292 3,259,000 582,000 - Interfund Labor Transfers 357,396 290,419 200,000 186,850 576,724 605,924 260,986 Total Expenditures 3,309,421 3,998,294 4,767,000 1,487,108 3,835,724 1,187,924 260,986 Net Operating Income (Loss) 136,528 (3,952,924) (4,704,716) (1,416,782) (3,796,579) (1,177,973) (259,468) Increase (Decrease) in Fund Bal.136,528 (3,952,924) (4,704,716) (1,416,782) (3,796,579) (1,177,973) (259,468) Percentage of Change 1%-37%-79%-21%-73%-82%-100% FUND BALANCE E.O.P.$10,603,725 $6,650,801 $1,222,533 $5,234,019 $1,437,441 $259,468 $0 128 METROPOLITAN ST. LOUIS SEWER DISTRICT CHANGES IN FUND BALANCE 5569 - Fountain Creek OMCI Fund FY16 FY17 FY18 FY18 FY19 FY20 FY21 Actual Actual Budget Forecast Budget Budget Budget FUND BALANCE B.O.P.$211,438 $63,109 $68,406 $68,459 $0 $0 $0 Revenues: Taxes (15)7 -(218) - - - Interest on Investments 1,360 675 1,759 978 - - - Total Revenues 1,345 682 1,759 760 - - - Expenditures: Contractual Services -0 -(3) - - - Construction and Engineering 76,995 (4,668) - - - - - Interfund Labor Transfers 72,680 - - - - - - Total Expenditures 149,674 (4,668) -(3) - - - Net Operating Income (Loss) (148,329)5,350 1,759 763 - - - Interfund Transfers - - -(69,222) - - - Increase (Decrease) in Fund Bal.(148,329)5,350 1,759 (68,459) - - - Percentage of Change -70%8%3%-100%0%0%0% FUND BALANCE E.O.P.$63,109 $68,459 $70,165 $0 $0 $0 $0 129 METROPOLITAN ST. LOUIS SEWER DISTRICT CHANGES IN FUND BALANCE 5571 - Gravois Creek OMCI Fund FY16 FY17 FY18 FY18 FY19 FY20 FY21 Actual Actual Budget Forecast Budget Budget Budget FUND BALANCE B.O.P.$4,972,799 $2,525,034 $1,352,274 $1,437,279 $1,046,034 $0 $0 Revenues: Taxes 1,400,537 (16,621) -(3,599) - - - Interest on Investments 55,282 21,091 17,466 22,584 11,292 - - Total Revenues 1,455,818 4,470 17,466 18,985 11,292 - - Expenditures: Contractual Services -57 -31 - - - Construction and Engineering 3,468,920 954,490 829,000 310,518 830,000 - - Interfund Labor Transfers 434,664 137,678 200,000 99,681 227,325 - - Total Expenditures 3,903,584 1,092,225 1,029,000 410,230 1,057,325 - - Net Operating Income (Loss) (2,447,765) (1,087,755) (1,011,534) (391,245) (1,046,033) - - Increase (Decrease) in Fund Bal.(2,447,765) (1,087,755) (1,011,534) (391,245) (1,046,033) - - Percentage of Change -49%-43%-75%-27%-100%0%0% FUND BALANCE E.O.P.$2,525,034 $1,437,279 $340,740 $1,046,034 $0 $0 $0 130 METROPOLITAN ST. LOUIS SEWER DISTRICT CHANGES IN FUND BALANCE 5574 - Loretta Joplin OMCI Fund FY16 FY17 FY18 FY18 FY19 FY20 FY21 Actual Actual Budget Forecast Budget Budget Budget FUND BALANCE B.O.P.$404,009 $419,717 $423,243 $422,247 $427,069 $430,480 $162,670 Revenues: Taxes 22,284 451 -176 - - - Interest on Investments 3,348 2,104 2,141 4,656 3,411 2,359 1,214 Total Revenues 25,632 2,555 2,141 4,832 3,411 2,359 1,214 Expenditures: Contractual Services -25 -9 - - - Construction and Engineering - - - - -240,000 - Interfund Labor Transfers 9,924 - - - -30,169 21,725 Total Expenditures 9,924 25 -9 -270,169 21,725 Net Operating Income (Loss) 15,708 2,530 2,141 4,823 3,411 (267,810) (20,511) Increase (Decrease) in Fund Bal.15,708 2,530 2,141 4,823 3,411 (267,810) (20,511) Percentage of Change 4%1%1%1%1%-62%-13% FUND BALANCE E.O.P.$419,717 $422,247 $425,384 $427,069 $430,480 $162,670 $142,160 131 METROPOLITAN ST. LOUIS SEWER DISTRICT CHANGES IN FUND BALANCE 5576 - Maline Creek OMCI Fund FY16 FY17 FY18 FY18 FY19 FY20 FY21 Actual Actual Budget Forecast Budget Budget Budget FUND BALANCE B.O.P.$2,898,823 $2,213,625 $725,310 $791,060 $239,912 $143,878 $73,217 Revenues: Taxes 580,610 32,588 -3,297 - - - Interest on Investments 24,980 12,330 5,345 11,809 4,866 2,750 1,684 Total Revenues 605,590 44,918 5,345 15,105 4,866 2,750 1,684 Expenditures: Contractual Services -833 -306 - - - Construction and Engineering 881,000 1,366,650 540,000 485,000 - - - Interfund Labor Transfers 409,788 100,000 122,480 80,946 100,901 73,411 14,634 Total Expenditures 1,290,788 1,467,483 662,480 566,252 100,901 73,411 14,634 Net Operating Income (Loss) (685,198) (1,422,565) (657,135) (551,147) (96,034) (70,661) (12,950) Increase (Decrease) in Fund Bal.(685,198) (1,422,565) (657,135) (551,147) (96,034) (70,661) (12,950) Percentage of Change -24%-64%-91%-70%-40%-49%-18% FUND BALANCE E.O.P.$2,213,625 $791,060 $68,175 $239,912 $143,878 $73,217 $60,267 132 METROPOLITAN ST. LOUIS SEWER DISTRICT CHANGES IN FUND BALANCE 5579 - North Affton OMCI Fund FY16 FY17 FY18 FY18 FY19 FY20 FY21 Actual Actual Budget Forecast Budget Budget Budget FUND BALANCE B.O.P.$4,027 $53,601 $54,179 $54,140 $0 $0 $0 Revenues: Taxes 62,356 186 -170 - - - Interest on Investments 1,366 380 1,289 655 - - - Total Revenues 63,722 566 1,289 825 - - - Expenditures: Contractual Services -28 -9 - - - Interfund Labor Transfers 14,148 - - - - - - Total Expenditures 14,148 28 -9 - - - Net Operating Income (Loss) 49,574 538 1,289 816 - - - Interfund Transfers - - -(54,955) - - - Increase (Decrease) in Fund Bal.49,574 538 1,289 (54,139) - - - Percentage of Change 1,231%1%2%-100%0%0%0% FUND BALANCE E.O.P.$53,601 $54,140 $55,468 $0 $0 $0 $0 133 METROPOLITAN ST. LOUIS SEWER DISTRICT CHANGES IN FUND BALANCE 5580 - North Kinloch OMCI Fund FY16 FY17 FY18 FY18 FY19 FY20 FY21 Actual Actual Budget Forecast Budget Budget Budget FUND BALANCE B.O.P.$20,133 $20,296 $20,454 $20,398 $0 $0 $0 Revenues: Interest on Investments 163 102 286 225 - - - Total Revenues 163 102 286 225 - - - Expenditures: Total Expenditures - - - - - - - Net Operating Income (Loss) 163 102 286 225 - - - Interfund Transfers - - -(20,624) - - - Increase (Decrease) in Fund Bal.163 102 286 (20,399) - - - Percentage of Change 1%1%1%-100%0%0%0% FUND BALANCE E.O.P.$20,296 $20,398 $20,740 $0 $0 $0 $0 134 METROPOLITAN ST. LOUIS SEWER DISTRICT CHANGES IN FUND BALANCE 5583 - Sugar Creek OMCI Fund FY16 FY17 FY18 FY18 FY19 FY20 FY21 Actual Actual Budget Forecast Budget Budget Budget FUND BALANCE B.O.P.$1,469,924 $1,461,236 $1,447,091 $1,439,350 $848,888 $168,601 $78,103 Revenues: Taxes 259,251 (4,473) -(2,038) - - - Interest on Investments 12,978 7,555 7,057 14,156 5,224 1,266 531 Total Revenues 272,229 3,082 7,057 12,118 5,224 1,266 531 Expenditures: Contractual Services -(32) -(29) - - - Construction and Engineering 215,000 -830,000 560,000 600,000 - - Interfund Labor Transfers 65,917 25,000 75,000 42,609 85,511 91,764 53,105 Total Expenditures 280,917 24,968 905,000 602,580 685,511 91,764 53,105 Net Operating Income (Loss) (8,688) (21,886) (897,943) (590,463) (680,287) (90,498) (52,574) Increase (Decrease) in Fund Bal.(8,688) (21,886) (897,943) (590,463) (680,287) (90,498) (52,574) Percentage of Change -1%-1%-62%-41%-80%-54%-67% FUND BALANCE E.O.P.$1,461,236 $1,439,350 $549,148 $848,888 $168,601 $78,103 $25,529 135 METROPOLITAN ST. LOUIS SEWER DISTRICT CHANGES IN FUND BALANCE 5584 - University City OMCI Fund FY16 FY17 FY18 FY18 FY19 FY20 FY21 Actual Actual Budget Forecast Budget Budget Budget FUND BALANCE B.O.P.$4,960,233 $5,442,660 $2,254,953 $2,283,821 $2,213,079 $835,373 $0 Revenues: Taxes 926,523 (7,350) -(4,756) - - - Interest on Investments 47,201 28,884 24,859 40,150 20,049 776 - Total Revenues 973,723 21,534 24,859 35,394 20,049 776 - Expenditures: Contractual Services -373 -104 - - - Construction and Engineering 220,000 3,080,000 - -1,177,000 595,000 - Interfund Labor Transfers 271,296 100,000 125,000 106,033 220,755 241,149 - Total Expenditures 491,296 3,180,373 125,000 106,137 1,397,755 836,149 - Net Operating Income (Loss) 482,427 (3,158,839) (100,141) (70,743) (1,377,706) (835,373) - Increase (Decrease) in Fund Bal.482,427 (3,158,839) (100,141) (70,743) (1,377,706) (835,373) - Percentage of Change 10%-58%-4%-3%-62%-100%0% FUND BALANCE E.O.P.$5,442,660 $2,283,821 $2,154,812 $2,213,079 $835,373 $0 $0 136 METROPOLITAN ST. LOUIS SEWER DISTRICT CHANGES IN FUND BALANCE 5587 - Watkins Creek OMCI Fund FY16 FY17 FY18 FY18 FY19 FY20 FY21 Actual Actual Budget Forecast Budget Budget Budget FUND BALANCE B.O.P.$408,290 $480,797 $368,205 $453,701 $459,468 $463,907 $468,648 Revenues: Taxes 134,245 (1,480) -(674) - - - Interest on Investments 6,496 4,004 3,635 6,498 5,614 5,669 454 Total Revenues 140,742 2,524 3,635 5,824 5,614 5,669 454 Expenditures: Contractual Services -120 -57 - - - Construction and Engineering 3,194 29,500 - - - -385,000 Interfund Labor Transfers 65,040 -10,000 -1,175 927 46,467 Total Expenditures 68,234 29,620 10,000 57 1,175 927 431,467 Net Operating Income (Loss) 72,507 (27,096) (6,365)5,767 4,439 4,742 (431,012) Increase (Decrease) in Fund Bal.72,507 (27,096) (6,365)5,767 4,439 4,742 (431,012) Percentage of Change 18%-6%-2%1%1%1%-92% FUND BALANCE E.O.P.$480,797 $453,701 $361,840 $459,468 $463,907 $468,648 $37,636 137 METROPOLITAN ST. LOUIS SEWER DISTRICT CHANGES IN FUND BALANCE 5589 - Wellston OMCI Fund FY16 FY17 FY18 FY18 FY19 FY20 FY21 Actual Actual Budget Forecast Budget Budget Budget FUND BALANCE B.O.P.$172,470 $205,092 $205,451 $204,576 $206,707 $208,298 $209,902 Revenues: Taxes 43,299 (1,468) -(74) - - - Interest on Investments 1,527 983 927 2,225 1,592 1,604 1,622 Total Revenues 44,826 (485)927 2,151 1,592 1,604 1,622 Expenditures: Contractual Services -30 -21 - - - Interfund Labor Transfers 12,204 - - - - - - Total Expenditures 12,204 30 -21 - - - Net Operating Income (Loss) 32,622 (515)927 2,130 1,592 1,604 1,622 Increase (Decrease) in Fund Bal.32,622 (515)927 2,130 1,592 1,604 1,622 Percentage of Change 19%0%0%1%1%1%1% FUND BALANCE E.O.P.$205,092 $204,576 $206,378 $206,707 $208,298 $209,902 $211,524 138 METROPOLITAN ST. LOUIS SEWER DISTRICT CHANGES IN FUND BALANCE 5590 - Mo River Bonfil Subd #448 OMCI Fund FY16 FY17 FY18 FY18 FY19 FY20 FY21 Actual Actual Budget Forecast Budget Budget Budget FUND BALANCE B.O.P.$2,191,585 $602,016 $606,057 $625,248 $635,329 $645,092 $658,847 Revenues: Taxes (7,646) 14,332 -(1,896) - - - Interest on Investments 18,077 8,875 13,384 11,948 13,513 13,756 14,037 Total Revenues 10,430 23,206 13,384 10,052 13,513 13,756 14,037 Expenditures: Contractual Services -(26) -(28) - - - Construction and Engineering 1,600,000 - - - - - - Interfund Labor Transfers - - - -3,751 - - Total Expenditures 1,600,000 (26) -(28)3,751 - - Net Operating Income (Loss) (1,589,570) 23,233 13,384 10,081 9,763 13,756 14,037 Increase (Decrease) in Fund Bal.(1,589,570) 23,233 13,384 10,081 9,763 13,756 14,037 Percentage of Change -73%4%2%2%2%2%2% FUND BALANCE E.O.P.$602,016 $625,248 $619,441 $635,329 $645,092 $658,847 $672,884 139 METROPOLITAN ST. LOUIS SEWER DISTRICT CHANGES IN FUND BALANCE 5591 - Meramec River Basin Subd #449 OMCI Fund FY16 FY17 FY18 FY18 FY19 FY20 FY21 Actual Actual Budget Forecast Budget Budget Budget FUND BALANCE B.O.P.$128,875 $2,191,235 $2,200,291 $2,218,963 $0 $0 $0 Revenues: Taxes (9,878) 14,223 -(3,802) - - - Interest on Investments 19,229 11,832 21,385 26,124 - - - Connection and Other Fees 8,045 1,550 - - - - - Total Revenues 17,396 27,606 21,385 22,322 - - - Expenditures: Contractual Services -(123) -(58) - - - Construction and Engineering (2,044,964) -2,147,000 2,205,000 - - - Interfund Labor Transfers - -50,000 36,343 - - - Total Expenditures (2,044,964)(123) 2,197,000 2,241,285 - - - Net Operating Income (Loss) 2,062,360 27,728 (2,175,615) (2,218,963) - - - Increase (Decrease) in Fund Bal.2,062,360 27,728 (2,175,615) (2,218,963) - - - Percentage of Change 1,600%1%-99%-100%0%0%0% FUND BALANCE E.O.P.$2,191,235 $2,218,963 $24,676 $0 $0 $0 $0 140 METROPOLITAN ST. LOUIS SEWER DISTRICT CHANGES IN FUND BALANCE 5592 - Shrewsbury Br Of River Des Per OMCI Fund FY16 FY17 FY18 FY18 FY19 FY20 FY21 Actual Actual Budget Forecast Budget Budget Budget FUND BALANCE B.O.P.$193,962 $217,169 $218,847 $218,170 $0 $0 $0 Revenues: Taxes 21,868 (86) -2 - - - Interest on Investments 1,734 1,091 906 1,948 - - - Total Revenues 23,602 1,005 906 1,950 - - - Expenditures: Contractual Services -4 -1 - - - Interfund Labor Transfers 396 - - - - - - Total Expenditures 396 4 -1 - - - Net Operating Income (Loss) 23,207 1,001 906 1,949 - - - Interfund Transfers - - -(220,118) - - - Increase (Decrease) in Fund Bal.23,207 1,001 906 (218,169) - - - Percentage of Change 12%0%0%-100%0%0%0% FUND BALANCE E.O.P.$217,169 $218,170 $219,753 $0 $0 $0 $0 141 METROPOLITAN ST. LOUIS SEWER DISTRICT CHANGES IN FUND BALANCE 5593 - Sem Br Of River Des Peres OMCI Fund FY16 FY17 FY18 FY18 FY19 FY20 FY21 Actual Actual Budget Forecast Budget Budget Budget FUND BALANCE B.O.P.$1,555,223 $729,634 $764,107 $754,702 $75,644 $12,396 $0 Revenues: Taxes 218,865 (6,855) -388 - - - Interest on Investments 11,088 4,660 6,775 4,770 1,239 205 - Total Revenues 229,953 (2,195)6,775 5,158 1,239 205 - Expenditures: Contractual Services -42 -37 - - - Construction and Engineering 989,000 (28,431) -750,000 - - - Interfund Labor Transfers 66,543 1,126 - -64,486 12,601 - Total Expenditures 1,055,543 (27,263) -750,037 64,486 12,601 - Net Operating Income (Loss) (825,590) 25,068 6,775 (744,880) (63,248) (12,396) - Interfund Transfers - - -65,822 - - - Increase (Decrease) in Fund Bal.(825,590) 25,068 6,775 (679,058) (63,248) (12,396) - Percentage of Change -53%3%1%-90%-84%-100%0% FUND BALANCE E.O.P.$729,634 $754,702 $770,882 $75,644 $12,396 $0 $0 142 METROPOLITAN ST. LOUIS SEWER DISTRICT CHANGES IN FUND BALANCE 5594 - Black Creek Subd #455 OMCI Fund FY16 FY17 FY18 FY18 FY19 FY20 FY21 Actual Actual Budget Forecast Budget Budget Budget FUND BALANCE B.O.P.$1,400,071 $524,975 $528,330 $536,119 $238,055 $199,486 $181,171 Revenues: Taxes (9,469)6,222 -(3,510) - - - Interest on Investments 13,813 4,890 5,444 5,394 4,236 3,684 3,362 Total Revenues 4,344 11,113 5,444 1,884 4,236 3,684 3,362 Expenditures: Contractual Services -(31) -(53) - - - Construction and Engineering 578,262 - -300,000 - - - Interfund Labor Transfers 301,179 - - -42,805 21,998 10,561 Total Expenditures 879,440 (31) -299,948 42,805 21,998 10,561 Net Operating Income (Loss) (875,097) 11,144 5,444 (298,064) (38,569) (18,315) (7,199) Increase (Decrease) in Fund Bal.(875,097) 11,144 5,444 (298,064) (38,569) (18,315) (7,199) Percentage of Change -63%2%1%-56%-16%-9%-4% FUND BALANCE E.O.P.$524,975 $536,119 $533,774 $238,055 $199,486 $181,171 $173,972 143 FY19 BUDGET144 CONSTRUCTION FUNDSThese funds were established to receive and disburse proceeds from revenue sources forconstruction of improvements to sewerage and drainage collection systems and treatmentfacilities.Capital improvement projects are continued from previous budget years due to difficulties ineasement acquisitions, permit process, design revisions or special requirements. Funding sourcesfor capital improvement projects is primarilyfrom User Charges, Revenue Bonds, Grants andInvestment Income.145 METROPOLITAN ST. LOUIS SEWER DISTRICT CHANGES IN FUND BALANCE 6000 - Construction Funds FY16 FY17 FY18 FY18 FY19 FY20 FY21 Actual Actual Budget Forecast Budget Budget Budget FUND BALANCE B.O.P.$41,991,283 $89,072,831 $142,916,647 $190,439,223 $225,777,061 $175,802,631 $84,722,242 Revenues: Revenue Bonds 251,727,475 263,178,054 220,000,000 237,824,776 190,000,000 293,000,000 327,000,000 Interest on Investments 3,256,949 2,572,519 1,705,568 3,932,338 3,894,300 2,804,681 696,261 Connection and Other Fees 88,908 613,580 -19,498 - - - Miscellaneous 3,874 (12,090) - - - - - Total Revenues 255,077,206 266,352,063 221,705,568 241,776,612 193,894,300 295,804,682 327,696,260 Expenditures: Construction and Engineering 227,699,540 225,759,619 304,034,000 256,300,226 355,153,000 496,900,000 505,460,000 Agency and Other Debt Expense 1,783,332 1,949,527 1,180,000 1,427,796 1,770,000 2,686,364 2,972,727 Interfund Labor Transfers -6,940,141 7,500,000 6,710,752 6,945,730 7,298,708 7,687,412 Total Expenditures 229,482,873 234,649,288 312,714,000 264,438,774 363,868,730 506,885,072 516,120,139 Net Operating Income (Loss) 25,594,333 31,702,775 (91,008,432) (22,662,162) (169,974,430) (211,080,390) (188,423,879) Interfund Transfers 21,487,214 69,663,618 58,000,000 58,000,000 120,000,000 120,000,000 105,000,000 Increase (Decrease) in Fund Bal.47,081,548 101,366,393 (33,008,432) 35,337,838 (49,974,430) (91,080,390) (83,423,879) Percentage of Change 112%114%-23%19%-22%-52%-98% FUND BALANCE E.O.P.$89,072,831 $190,439,223 $109,908,215 $225,777,061 $175,802,631 $84,722,242 $1,298,363 146 FY16FY17FY18FY18FY19FY20FY21ActualActualBudget Forecast BudgetBudgetBudgetFUND BALANCE B.O.P.$41,671,281 $88,752,828 $142,596,645 $190,439,223 $225,777,061 $175,802,631 $84,722,242 Revenues:Revenue Bonds251,727,475 263,178,054 220,000,000 237,824,776 190,000,000 293,000,000 327,000,000Interest on Investments3,256,949 2,572,519 1,705,568 3,932,338 3,894,300 2,804,681 696,261Connection and Other Fees88,908 613,580 -19,498 - - -Miscellaneous3,874(12,090) - - - - -Total Revenues 255,077,206 266,352,063 221,705,568 241,776,612 193,894,300 295,804,682 327,696,260Expenditures:Construction and Engineering227,699,540 225,759,619 304,034,000 256,300,226 355,153,000 496,900,000 505,460,000Agency and Other Debt Expense1,783,332 1,949,527 1,180,000 1,427,796 1,770,000 2,686,364 2,972,727Interfund Labor Transfers -6,940,141 7,500,000 6,710,752 6,945,730 7,298,708 7,687,412Total Expenditures 229,482,873 234,649,288 312,714,000 264,438,774 363,868,730 506,885,072 516,120,139Net Operating Income (Loss) 25,594,333 31,702,775 (91,008,432) (22,662,162) (169,974,430) (211,080,390) (188,423,879)Interfund Transfers21,487,214 69,983,620 58,000,000 58,000,000 120,000,000 120,000,000 105,000,000Increase (Decrease) in Fund Bal.47,081,548 101,686,395 (33,008,432) 35,337,838 (49,974,430) (91,080,390) (83,423,879)Percentage of Change113%115%-23%19%-22%-52%-98%FUND BALANCE E.O.P.$88,752,828 $190,439,223 $109,588,213 $225,777,061 $175,802,631 $84,722,242 $1,298,363 METROPOLITAN ST. LOUIS SEWER DISTRICTCHANGES IN FUND BALANCE6660 - Sanitary Replacement Fund147 METROPOLITAN ST. LOUIS SEWER DISTRICT CHANGES IN FUND BALANCE 6700 - Stormwater Replacement Fund FY16 FY17 FY18 FY18 FY19 FY20 FY21 Actual Actual Budget Forecast Budget Budget Budget FUND BALANCE B.O.P.$320,002 $320,002 $320,002 $0 $0 $0 $0 Revenues: Total Revenues - - - - - - - Expenditures: Construction and Engineering -0 - - - - - Total Expenditures - - - - - - - Net Operating Income (Loss) - -0 -0 0 0 Interfund Transfers -(320,002) - - - - - Increase (Decrease) in Fund Bal. -(320,002)0 -0 0 0 Percentage of Change 0%-100%0%0%0%0%0% FUND BALANCE E.O.P.$320,002 $0 $320,002 $0 $0 $0 $0 148 DEBTSERVICE FUNDSThese funds were established to account for and report principal and interestexpenditures and a portion of bond proceeds representing required reserve amounts.In 2004, 2008 and 2012 St. Louis voters authorized the sale of Wastewater RevenueBonds totaling $1,720 million to fund the District’s wastewater capital improvementprogram. InApril 2016 voters authorized an additional $900 million in revenue bonds.149 METROPOLITAN ST. LOUIS SEWER DISTRICT CHANGES IN FUND BALANCE 2000 - Principal and Interest Funds FY16 FY17 FY18 FY18 FY19 FY20 FY21 Actual Actual Budget Forecast Budget Budget Budget FUND BALANCE B.O.P.$73,177,341 $66,328,378 $66,843,075 $67,374,581 $74,647,726 $75,161,542 $75,679,179 Revenues: Revenue Bonds 87,478,487 - - 142,141,658 - - - Interest on Investments 835,523 (37,124) 438,534 506,393 513,816 517,636 521,456 Total Revenues 88,314,010 (37,124) 438,534 142,648,050 513,816 517,636 521,456 Expenditures: Principal Payments 38,533,557 38,026,700 45,115,800 43,649,905 51,657,800 57,922,600 64,342,415 Interest Payments 41,857,479 48,687,211 59,231,550 55,370,799 66,390,158 78,145,800 93,916,665 Agency and Other Debt Expense 89,792,600 2,646,659 3,582,000 144,283,552 2,280,100 2,244,050 2,164,000 Total Expenditures 170,183,636 89,360,569 107,929,350 243,304,256 120,328,058 138,312,450 160,423,080 Net Operating Income (Loss) (81,869,626) (89,397,693) (107,490,816) (100,656,205) (119,814,242) (137,794,814) (159,901,624) Interfund Transfers 75,020,663 90,443,896 107,929,350 107,929,350 120,328,058 138,312,450 160,423,080 Increase (Decrease) in Fund Bal.(6,848,963) 1,046,203 438,534 7,273,145 513,816 517,636 521,456 Percentage of Change -9%2%1%11%1%1%1% FUND BALANCE E.O.P.$66,328,378 $67,374,581 $67,281,609 $74,647,726 $75,161,542 $75,679,179 $76,200,635 150 METROPOLITAN ST. LOUIS SEWER DISTRICT CHANGES IN FUND BALANCE 2804 - Wastewater Principal and Interest Fund 2004A FY16 FY17 FY18 FY18 FY19 FY20 FY21 Actual Actual Budget Forecast Budget Budget Budget FUND BALANCE B.O.P.$12,937,144 $13,688,946 $13,780,136 $13,648,152 $14,056,152 $14,112,172 $14,168,414 Revenues: Interest on Investments 2,947 4,982 109,864 103,589 56,020 56,242 56,464 Total Revenues 2,947 4,982 109,864 103,589 56,020 56,242 56,464 Expenditures: Principal Payments 17,338,000 18,119,700 18,480,800 18,480,800 18,971,800 19,475,600 19,963,100 Interest Payments 4,855,108 4,544,069 4,201,500 4,204,552 3,821,200 3,453,500 3,100,700 Agency and Other Debt Expense 1,784,467 1,673,407 1,515,900 1,208,437 1,105,500 999,900 892,400 Total Expenditures 23,977,575 24,337,176 24,198,200 23,893,789 23,898,500 23,929,000 23,956,200 Net Operating Income (Loss) (23,974,627) (24,332,194) (24,088,336) (23,790,200) (23,842,480) (23,872,758) (23,899,736) Interfund Transfers 24,726,429 24,291,400 24,198,200 24,198,200 23,898,500 23,929,000 23,956,200 Increase (Decrease) in Fund Bal.751,802 (40,794) 109,864 408,000 56,020 56,242 56,464 Percentage of Change 6%0%1%3%0%0%0% FUND BALANCE E.O.P.$13,688,946 $13,648,152 $13,890,000 $14,056,152 $14,112,172 $14,168,414 $14,224,878 151 METROPOLITAN ST. LOUIS SEWER DISTRICT CHANGES IN FUND BALANCE 2808 - Wastewater Principal and Interest Fund 2006C FY16 FY17 FY18 FY18 FY19 FY20 FY21 Actual Actual Budget Forecast Budget Budget Budget FUND BALANCE B.O.P.$6,361,760 $0 $0 $0 $0 $0 $0 Revenues: Revenue Bonds (6,149,000) - - - - - - Interest on Investments (20,013) - - - - - - Total Revenues (6,169,013) - - - - - - Expenditures: Interest Payments 1,451,000 - - - - - - Agency and Other Debt Expense 850 - - - - - - Total Expenditures 1,451,850 - - - - - - Net Operating Income (Loss) (7,620,863) - - - - - - Interfund Transfers 1,259,103 - - - - - - Increase (Decrease) in Fund Bal.(6,361,760) - - - - - - Percentage of Change -100%0%0%0%0%0%0% FUND BALANCE E.O.P.$0 $0 $0 $0 $0 $0 $0 152 METROPOLITAN ST. LOUIS SEWER DISTRICT CHANGES IN FUND BALANCE 2810 - Wastewater Principal and Interest Fund 2008A FY16 FY17 FY18 FY18 FY19 FY20 FY21 Actual Actual Budget Forecast Budget Budget Budget FUND BALANCE B.O.P.$3,266,697 $0 $0 $0 $0 $0 $0 Revenues: Revenue Bonds (3,236,000) - - - - - - Interest on Investments (7,318) - - - - - - Total Revenues (3,243,318) - - - - - - Expenditures: Interest Payments 816,218 - - - - - - Agency and Other Debt Expense 850 - - - - - - Total Expenditures 817,068 - - - - - - Net Operating Income (Loss) (4,060,386) - - - - - - Interfund Transfers 793,689 - - - - - - Increase (Decrease) in Fund Bal.(3,266,697) - - - - - - Percentage of Change -100%0%0%0%0%0%0% FUND BALANCE E.O.P.$0 $0 $0 $0 $0 $0 $0 153 METROPOLITAN ST. LOUIS SEWER DISTRICT CHANGES IN FUND BALANCE 2812 - Wastewater Principal and Interest Fund 2010B FY16 FY17 FY18 FY18 FY19 FY20 FY21 Actual Actual Budget Forecast Budget Budget Budget FUND BALANCE B.O.P.$3,422,403 $3,133,524 $3,132,366 $3,137,963 $3,156,265 $3,189,517 $3,223,116 Revenues: Interest on Investments 75,002 6,117 32,676 17,437 33,253 33,599 33,946 Total Revenues 75,002 6,117 32,676 17,437 33,253 33,599 33,946 Expenditures: Interest Payments 3,353,907 3,354,778 3,353,900 3,353,036 3,353,900 3,353,900 3,353,900 Agency and Other Debt Expense 850 800 - - - - - Total Expenditures 3,354,757 3,355,578 3,353,900 3,353,036 3,353,900 3,353,900 3,353,900 Net Operating Income (Loss) (3,279,755) (3,349,461) (3,321,224) (3,335,599) (3,320,647) (3,320,301) (3,319,954) Interfund Transfers 2,990,876 3,353,900 3,353,900 3,353,900 3,353,900 3,353,900 3,353,900 Increase (Decrease) in Fund Bal.(288,879)4,439 32,676 18,301 33,253 33,599 33,946 Percentage of Change -8%0%1%1%1%1%1% FUND BALANCE E.O.P.$3,133,524 $3,137,963 $3,165,042 $3,156,265 $3,189,517 $3,223,116 $3,257,062 154 METROPOLITAN ST. LOUIS SEWER DISTRICT CHANGES IN FUND BALANCE 2816 - Wastewater Principal and Interest Fund 2011B FY16 FY17 FY18 FY18 FY19 FY20 FY21 Actual Actual Budget Forecast Budget Budget Budget FUND BALANCE B.O.P.$3,163,353 $3,155,585 $3,121,304 $3,145,143 $3,650,709 $3,671,924 $3,693,261 Revenues: Interest on Investments 48,081 (19,642) 22,372 26,391 21,215 21,337 21,460 Total Revenues 48,081 (19,642) 22,372 26,391 21,215 21,337 21,460 Expenditures: Principal Payments 1,845,000 1,915,000 2,010,000 2,010,000 2,110,000 2,220,000 2,330,000 Interest Payments 2,035,550 1,943,300 1,847,600 1,368,425 788,800 683,300 572,300 Agency and Other Debt Expense 850 800 - - - - - Total Expenditures 3,881,400 3,859,100 3,857,600 3,378,425 2,898,800 2,903,300 2,902,300 Net Operating Income (Loss) (3,833,319) (3,878,742) (3,835,228) (3,352,034) (2,877,585) (2,881,963) (2,880,840) Interfund Transfers 3,825,550 3,868,300 3,857,600 3,857,600 2,898,800 2,903,300 2,902,300 Increase (Decrease) in Fund Bal.(7,769) (10,442) 22,372 505,566 21,215 21,337 21,460 Percentage of Change 0%0%1%16%1%1%1% FUND BALANCE E.O.P.$3,155,585 $3,145,143 $3,143,676 $3,650,709 $3,671,924 $3,693,261 $3,714,721 155 METROPOLITAN ST. LOUIS SEWER DISTRICT CHANGES IN FUND BALANCE 2817 - Wastewater Principal and Interest Fund 2012A FY16 FY17 FY18 FY18 FY19 FY20 FY21 Actual Actual Budget Forecast Budget Budget Budget FUND BALANCE B.O.P.$12,658,326 $12,746,612 $12,611,964 $12,720,658 $14,028,310 $14,109,304 $14,190,763 Revenues: Interest on Investments 158,586 (25,728) 59,499 87,164 80,994 81,459 81,924 Total Revenues 158,586 (25,728) 59,499 87,164 80,994 81,459 81,924 Expenditures: Principal Payments 5,000,000 5,300,000 5,300,000 5,300,000 5,300,000 5,300,000 5,300,000 Interest Payments 10,554,225 10,354,225 10,089,200 8,868,713 7,489,200 7,277,200 6,999,000 Agency and Other Debt Expense 300 200 - - - - - Total Expenditures 15,554,525 15,654,425 15,389,200 14,168,713 12,789,200 12,577,200 12,299,000 Net Operating Income (Loss) (15,395,939) (15,680,153) (15,329,701) (14,081,548) (12,708,206) (12,495,741) (12,217,076) Interfund Transfers 15,484,225 15,654,200 15,389,200 15,389,200 12,789,200 12,577,200 12,299,000 Increase (Decrease) in Fund Bal.88,286 (25,953) 59,499 1,307,652 80,994 81,459 81,924 Percentage of Change 1%0%0%10%1%1%1% FUND BALANCE E.O.P.$12,746,612 $12,720,658 $12,671,463 $14,028,310 $14,109,304 $14,190,763 $14,272,686 156 METROPOLITAN ST. LOUIS SEWER DISTRICT CHANGES IN FUND BALANCE 2818 - Wastewater Prinicipal and Interest Fund 2012B FY16 FY17 FY18 FY18 FY19 FY20 FY21 Actual Actual Budget Forecast Budget Budget Budget FUND BALANCE B.O.P.$20,020,596 $20,864,240 $20,772,723 $20,857,405 $20,944,139 $21,101,554 $21,260,143 Revenues: Revenue Bonds 439,443 - - - - - - Interest on Investments 388,515 (6,573) 84,601 86,721 157,415 158,589 159,764 Total Revenues 827,958 (6,573) 84,601 86,721 157,415 158,589 159,764 Expenditures: Principal Payments 2,325,000 2,570,000 2,775,000 2,775,000 3,095,000 3,390,000 3,725,000 Interest Payments 6,713,713 6,620,713 6,572,100 6,572,088 6,506,400 6,382,600 6,213,100 Agency and Other Debt Expense 300 250 - - - - - Total Expenditures 9,039,013 9,190,963 9,347,100 9,347,088 9,601,400 9,772,600 9,938,100 Net Operating Income (Loss) (8,211,055) (9,197,535) (9,262,499) (9,260,367) (9,443,985) (9,614,011) (9,778,336) Interfund Transfers 9,054,699 9,190,700 9,347,100 9,347,100 9,601,400 9,772,600 9,938,100 Increase (Decrease) in Fund Bal.843,644 (6,835) 84,601 86,733 157,415 158,589 159,764 Percentage of Change 4%0%0%0%1%1%1% FUND BALANCE E.O.P.$20,864,240 $20,857,405 $20,857,324 $20,944,139 $21,101,554 $21,260,143 $21,419,907 157 METROPOLITAN ST. LOUIS SEWER DISTRICT CHANGES IN FUND BALANCE 2819 - Wastewater Principal and Interest Fund 2013B FY16 FY17 FY18 FY18 FY19 FY20 FY21 Actual Actual Budget Forecast Budget Budget Budget FUND BALANCE B.O.P.$9,868,682 $9,813,934 $9,761,336 $9,775,267 $9,581,233 $9,655,691 $9,730,723 Revenues: Revenue Bonds - - - (934,325) - - - Interest on Investments 185,551 (38,442) 65,185 80,641 74,458 75,032 75,606 Total Revenues 185,551 (38,442) 65,185 (853,684) 74,458 75,032 75,606 Expenditures: Principal Payments 1,000,000 3,000,000 3,000,000 3,000,000 3,000,000 3,250,000 3,390,000 Interest Payments 7,112,175 7,092,175 6,979,700 6,320,050 5,555,400 5,435,400 5,295,400 Agency and Other Debt Expense 300 250 - - - - - Total Expenditures 8,112,475 10,092,425 9,979,700 9,320,050 8,555,400 8,685,400 8,685,400 Net Operating Income (Loss) (7,926,924) (10,130,867) (9,914,515) (10,173,734) (8,480,942) (8,610,368) (8,609,794) Interfund Transfers 7,872,175 10,092,200 9,979,700 9,979,700 8,555,400 8,685,400 8,685,400 Increase (Decrease) in Fund Bal.(54,749) (38,667) 65,185 (194,034) 74,458 75,032 75,606 Percentage of Change -1%0%1%-2%1%1%1% FUND BALANCE E.O.P.$9,813,934 $9,775,267 $9,826,521 $9,581,233 $9,655,691 $9,730,723 $9,806,330 158 METROPOLITAN ST. LOUIS SEWER DISTRICT CHANGES IN FUND BALANCE 2820 - Wastewater Principal and Interest Fund 2013A FY16 FY17 FY18 FY18 FY19 FY20 FY21 Actual Actual Budget Forecast Budget Budget Budget FUND BALANCE B.O.P.$1,478,379 $1,711,073 $1,722,008 $1,711,974 $1,956,725 $1,972,187 $1,987,771 Revenues: Interest on Investments 1,320 1,691 6,731 13,475 15,462 15,583 15,705 Total Revenues 1,320 1,691 6,731 13,475 15,462 15,583 15,705 Expenditures: Principal Payments 2,080,000 2,134,000 2,190,000 2,190,000 2,247,000 2,305,000 2,365,000 Interest Payments 747,688 765,273 732,300 731,745 698,100 663,000 627,100 Agency and Other Debt Expense 523,499 508,717 475,300 244,579 232,700 220,600 208,200 Total Expenditures 3,351,187 3,407,990 3,397,600 3,166,324 3,177,800 3,188,600 3,200,300 Net Operating Income (Loss) (3,349,868) (3,406,299) (3,390,869) (3,152,849) (3,162,338) (3,173,017) (3,184,595) Interfund Transfers 3,582,562 3,407,200 3,397,600 3,397,600 3,177,800 3,188,600 3,200,300 Increase (Decrease) in Fund Bal.232,694 901 6,731 244,751 15,462 15,583 15,705 Percentage of Change 16%0%0%14%1%1%1% FUND BALANCE E.O.P.$1,711,073 $1,711,974 $1,728,739 $1,956,725 $1,972,187 $1,987,771 $2,003,475 159 METROPOLITAN ST. LOUIS SEWER DISTRICT CHANGES IN FUND BALANCE 2821 - Wastewater Principal and Interest Fund 2015A FY16 FY17 FY18 FY18 FY19 FY20 FY21 Actual Actual Budget Forecast Budget Budget Budget FUND BALANCE B.O.P.$0 $1,211,530 $1,221,590 $2,231,135 $2,690,267 $2,712,234 $2,734,379 Revenues: Interest on Investments 4,686 931 7,373 18,144 21,967 22,145 22,323 Total Revenues 4,686 931 7,373 18,144 21,967 22,145 22,323 Expenditures: Principal Payments -2,488,000 3,266,000 3,266,000 3,344,000 3,424,000 3,505,000 Interest Payments 47,664 483,991 874,700 784,055 834,700 793,600 751,600 Agency and Other Debt Expense 1,846 461,335 721,700 371,358 353,700 335,700 317,200 Total Expenditures 49,511 3,433,326 4,862,400 4,421,412 4,532,400 4,553,300 4,573,800 Net Operating Income (Loss) (44,825) (3,432,395) (4,855,027) (4,403,268) (4,510,433) (4,531,155) (4,551,477) Interfund Transfers 1,256,355 4,452,000 4,862,400 4,862,400 4,532,400 4,553,300 4,573,800 Increase (Decrease) in Fund Bal.1,211,530 1,019,605 7,373 459,132 21,967 22,145 22,323 Percentage of Change 0%84%1%21%1%1%1% FUND BALANCE E.O.P.$1,211,530 $2,231,135 $1,228,963 $2,690,267 $2,712,234 $2,734,379 $2,756,702 160 METROPOLITAN ST. LOUIS SEWER DISTRICT CHANGES IN FUND BALANCE 2822 - Wastewater Principal and Interest Fund 2015B FY16 FY17 FY18 FY18 FY19 FY20 FY21 Actual Actual Budget Forecast Budget Budget Budget FUND BALANCE B.O.P.$0 $2,934 $13,750 $15,979 $682,124 $687,694 $693,309 Revenues: Revenue Bonds 96,424,044 - - - - - - Interest on Investments (1,834) 13,895 4,466 16,845 5,570 5,615 5,660 Total Revenues 96,422,210 13,895 4,466 16,845 5,570 5,615 5,660 Expenditures: Principal Payments 8,945,557 2,500,000 2,575,000 2,575,000 2,675,000 2,785,000 2,920,000 Interest Payments 4,170,232 11,038,850 10,963,900 10,314,600 9,562,400 9,455,400 9,316,100 Agency and Other Debt Expense 87,478,487 900 - - - - - Total Expenditures 100,594,277 13,539,750 13,538,900 12,889,600 12,237,400 12,240,400 12,236,100 Net Operating Income (Loss) (4,172,066) (13,525,855) (13,534,434) (12,872,755) (12,231,830) (12,234,785) (12,230,440) Interfund Transfers 4,175,000 13,538,900 13,538,900 13,538,900 12,237,400 12,240,400 12,236,100 Increase (Decrease) in Fund Bal.2,934 13,045 4,466 666,145 5,570 5,615 5,660 Percentage of Change 0%445%32%4,169%1%1%1% FUND BALANCE E.O.P.$2,934 $15,979 $18,216 $682,124 $687,694 $693,309 $698,969 161 METROPOLITAN ST. LOUIS SEWER DISTRICT CHANGES IN FUND BALANCE 2823 - Wastewater Principal and Interest Fund 2016A FY16 FY17 FY18 FY18 FY19 FY20 FY21 Actual Actual Budget Forecast Budget Budget Budget FUND BALANCE B.O.P.$0 $0 $128,840 $35,500 $381,561 $386,203 $390,900 Revenues: Interest on Investments -15,404 28,840 3,166 4,641 4,697 4,753 Total Revenues -15,404 28,840 3,166 4,641 4,697 4,753 Expenditures: Principal Payments - -415,000 415,000 843,000 861,000 880,000 Interest Payments - -246,000 2,104 232,500 222,300 211,900 Agency and Other Debt Expense - -203,900 104,900 100,500 95,900 91,300 Total Expenditures - -864,900 522,005 1,176,000 1,179,200 1,183,200 Net Operating Income (Loss) 0 15,404 (836,060) (518,839) (1,171,359) (1,174,503) (1,178,447) Interfund Transfers -20,096 864,900 864,900 1,176,000 1,179,200 1,183,200 Increase (Decrease) in Fund Bal.0 35,500 28,840 346,061 4,641 4,697 4,753 Percentage of Change 0%0%22%975%1%1%1% FUND BALANCE E.O.P.$0 $35,500 $157,680 $381,561 $386,203 $390,900 $395,653 162 METROPOLITAN ST. LOUIS SEWER DISTRICT CHANGES IN FUND BALANCE 2824 - Wastewater Principal and Interest Fund 2016B FY16 FY17 FY18 FY18 FY19 FY20 FY21 Actual Actual Budget Forecast Budget Budget Budget FUND BALANCE B.O.P.$0 $0 $65,301 $87,229 $1,118,504 $1,132,110 $1,145,880 Revenues: Interest on Investments -12,229 15,301 7,533 13,606 13,770 13,933 Total Revenues -12,229 15,301 7,533 13,606 13,770 13,933 Expenditures: Principal Payments - - - -3,147,000 3,217,000 3,286,000 Interest Payments - -928,700 93,757 896,600 858,600 819,800 Agency and Other Debt Expense - -400,200 211,400 387,700 370,700 353,400 Total Expenditures - -1,328,900 305,157 4,431,300 4,446,300 4,459,200 Net Operating Income (Loss) 0 12,229 (1,313,599) (297,624) (4,417,694) (4,432,530) (4,445,267) Interfund Transfers -75,000 1,328,900 1,328,900 4,431,300 4,446,300 4,459,200 Increase (Decrease) in Fund Bal.0 87,229 15,301 1,031,276 13,606 13,770 13,933 Percentage of Change 0%0%23%1,182%1%1%1% FUND BALANCE E.O.P.$0 $87,229 $80,602 $1,118,504 $1,132,110 $1,145,880 $1,159,813 163 METROPOLITAN ST. LOUIS SEWER DISTRICT CHANGES IN FUND BALANCE 2825 - Wastewater Principal and Interst Fund 2016C FY16 FY17 FY18 FY18 FY19 FY20 FY21 Actual Actual Budget Forecast Budget Budget Budget FUND BALANCE B.O.P.$0 $0 $511,757 $8,175 $20,423 $20,671 $20,923 Revenues: Interest on Investments -(1,988)1,626 12,248 248 251 254 Total Revenues -(1,988)1,626 12,248 248 251 254 Expenditures: Principal Payments - -2,705,000 2,705,000 2,760,000 2,840,000 2,955,000 Interest Payments -2,489,837 6,842,300 6,842,300 6,788,200 6,705,400 6,591,800 Total Expenditures -2,489,837 9,547,300 9,547,300 9,548,200 9,545,400 9,546,800 Net Operating Income (Loss) 0 (2,491,825) (9,545,674) (9,535,052) (9,547,952) (9,545,149) (9,546,546) Interfund Transfers -2,500,000 9,547,300 9,547,300 9,548,200 9,545,400 9,546,800 Increase (Decrease) in Fund Bal.0 8,175 1,626 12,248 248 251 254 Percentage of Change 0%0%0%150%1%1%1% FUND BALANCE E.O.P.$0 $8,175 $513,383 $20,423 $20,671 $20,923 $21,177 164 METROPOLITAN ST. LOUIS SEWER DISTRICT CHANGES IN FUND BALANCE 2826 - Wastewater Principal and Interest Fund 2017A FY16 FY17 FY18 FY18 FY19 FY20 FY21 Actual Actual Budget Forecast Budget Budget Budget FUND BALANCE B.O.P.$0 $0 $0 $0 $2,381,313 $2,410,281 $2,439,597 Revenues: Revenue Bonds - - - 143,075,983 - - - Interest on Investments - - -33,038 28,968 29,316 29,664 Total Revenues - - -143,109,020 28,968 29,316 29,664 Expenditures: Principal Payments - -2,399,000 933,105 3,415,000 3,520,000 3,660,000 Interest Payments - -5,599,650 5,915,375 15,544,100 15,441,600 15,300,800 Agency and Other Debt Expense - -265,000 142,142,878 - - - Total Expenditures - -8,263,650 148,991,357 18,959,100 18,961,600 18,960,800 Net Operating Income (Loss) 0 0 (8,263,650) (5,882,337) (18,930,132) (18,932,284) (18,931,136) Interfund Transfers - -8,263,650 8,263,650 18,959,100 18,961,600 18,960,800 Increase (Decrease) in Fund Bal.0 0 -2,381,313 28,968 29,316 29,664 Percentage of Change 0%0%0%0%1%1%1% FUND BALANCE E.O.P.$0 $0 $0 $2,381,313 $2,410,281 $2,439,597 $2,469,261 165 METROPOLITAN ST. LOUIS SEWER DISTRICT CHANGES IN FUND BALANCE Proposed Principal and Interest Bond 1 FY16 FY17 FY18 FY18 FY19 FY20 FY21 Actual Actual Budget Forecast Budget Budget Budget FUND BALANCE B.O.P.$0 $0 $0 $0 $0 $0 $0 Revenues: Total Revenues - - - - - - - Expenditures: Principal Payments - - - -750,000 5,335,000 10,063,315 Interest Payments - - - -4,318,658 17,420,000 34,763,165 Agency and Other Debt Expense - - - -100,000 221,250 301,500 Total Expenditures - - - -5,168,658 22,976,250 45,127,980 Net Operating Income (Loss) 0 0 -0 (5,168,658) (22,976,250) (45,127,980) Interfund Transfers - - - -5,168,658 22,976,250 45,127,980 Increase (Decrease) in Fund Bal.0 0 -0 - - - Percentage of Change 0%0%0%0%0%0%0% FUND BALANCE E.O.P.$0 $0 $0 $0 $0 $0 $0 166 SPECIAL FUNDSIMPROVEMENT FUND:A fund to pay the cost of any improvements or to purchase any special tax bills issued for any improvement. The fund can receivemonies from the General Fund, bond issues, collection of special benefit assessments or special tax bills, sale of special tax bills, or anyother source provided by law.WATER BACKUP INSURANCE & REIMBURSEMENT FUND:A fund to be used to respond to water backups caused by overcharged lines or blocked mains. This fund will administer the WaterBackup Insurance and Reimbursement Program.GENERALINSURANCE FUND:A fund to be used to pay the cost of workers’compensation claims, property insurance, general liability, auto liability, flood insuranceand all expenses (i.e. premiums, claims, claim expenses, claim recoveries and claim accruals) related to these coverages.EMERGENCY FUNDS:Funds to be used for emergency sewer repairs and replacements in the operation and maintenance of the District that are of such anature as to be non-measureable in the budgeting and appropriations of annual revenues.Special Funds of the District are comprised of the following:167 METROPOLITAN ST. LOUIS SEWER DISTRICT CHANGES IN FUND BALANCE 4000 - Special Funds FY16 FY17 FY18 FY18 FY19 FY20 FY21 Actual Actual Budget Forecast Budget Budget Budget FUND BALANCE B.O.P.$19,682,953 $28,241,460 $28,259,272 $30,798,772 $27,491,060 $24,382,133 $22,943,636 Revenues: Interest on Investments 204,756 143,053 176,731 308,908 256,291 246,996 247,027 Connection and Other Fees 1,242,332 1,479,483 1,217,000 930,528 1,200,000 1,200,000 1,200,000 Miscellaneous 11,091,200 1,392,769 -40,458 - - - Total Revenues 12,538,288 3,015,305 1,393,731 1,279,895 1,456,291 1,446,996 1,447,027 Expenditures: Personnel Services 995,170 516,497 670,000 641,814 665,000 685,400 705,900 Supplies 645,053 173,342 - - - - - Utilities 247,635 - - - - - - Contractual Services 13,817,887 10,097,248 8,956,800 7,460,655 9,849,700 10,148,800 10,458,800 Capital Outlay 52,118 28,828 - - - - - Construction and Engineering 1,671,918 1,349,984 3,000,000 3,331,613 3,000,000 3,000,000 - Interfund Labor Transfers -89,672 50,000 3,524 50,519 51,292 30,088 Total Expenditures 17,429,781 12,255,571 12,676,800 11,437,606 13,565,219 13,885,492 11,194,788 Net Operating Income (Loss) (4,891,493) (9,240,266) (11,283,069) (10,157,712) (12,108,928) (12,438,497) (9,747,762) Interfund Transfers 13,450,000 11,797,579 6,850,000 6,850,000 9,000,000 11,000,000 11,250,000 Increase (Decrease) in Fund Bal.8,558,507 2,557,313 (4,433,069) (3,307,712) (3,108,928) (1,438,497) 1,502,238 Percentage of Change 43%9%-16%-11%-11%-6%7% FUND BALANCE E.O.P.$28,241,460 $30,798,772 $23,826,203 $27,491,060 $24,382,133 $22,943,636 $24,445,874 168 METROPOLITAN ST. LOUIS SEWER DISTRICT CHANGES IN FUND BALANCE 4102 - Improvement Fund FY16 FY17 FY18 FY18 FY19 FY20 FY21 Actual Actual Budget Forecast Budget Budget Budget FUND BALANCE B.O.P.$4,973,201 $6,069,629 $7,485,700 $7,463,585 $5,481,957 $3,664,867 $1,831,870 Revenues: Interest on Investments 50,782 35,621 28,604 69,258 33,429 18,294 14,373 Connection and Other Fees 1,242,332 1,479,483 1,217,000 930,528 1,200,000 1,200,000 1,200,000 Miscellaneous 95,481 (1,781) -906 - - - Total Revenues 1,388,595 1,513,324 1,245,604 1,000,692 1,233,429 1,218,294 1,214,373 Expenditures: Construction and Engineering 292,167 -3,000,000 2,978,796 3,000,000 3,000,000 - Interfund Labor Transfers -49,672 50,000 3,524 50,519 51,292 30,088 Total Expenditures 292,167 49,672 3,050,000 2,982,320 3,050,519 3,051,292 30,088 Net Operating Income (Loss) 1,096,428 1,463,651 (1,804,396) (1,981,628) (1,817,090) (1,832,998) 1,184,285 Interfund Transfers -(69,694) - - - - - Increase (Decrease) in Fund Bal.1,096,428 1,393,957 (1,804,396) (1,981,628) (1,817,090) (1,832,998) 1,184,285 Percentage of Change 22%23%-24%-27%-33%-50%65% FUND BALANCE E.O.P.$6,069,629 $7,463,585 $5,681,304 $5,481,957 $3,664,867 $1,831,870 $3,016,154 169 METROPOLITAN ST. LOUIS SEWER DISTRICT CHANGES IN FUND BALANCE 4104 - Water Backup Fund FY16 FY17 FY18 FY18 FY19 FY20 FY21 Actual Actual Budget Forecast Budget Budget Budget FUND BALANCE B.O.P.$5,699,690 $1,757,084 $2,883,639 $3,344,471 $7,659,575 $8,366,996 $8,492,782 Revenues: Interest on Investments 38,591 22,407 32,407 70,328 132,721 139,585 140,858 Total Revenues 38,591 22,407 32,407 70,328 132,721 139,585 140,858 Expenditures: Contractual Services 7,631,197 5,035,020 3,801,300 2,355,224 4,425,300 4,513,800 4,604,100 Total Expenditures 7,631,197 5,035,020 3,801,300 2,355,224 4,425,300 4,513,800 4,604,100 Net Operating Income (Loss) (7,592,606) (5,012,613) (3,768,893) (2,284,896) (4,292,579) (4,374,215) (4,463,242) Interfund Transfers 3,650,000 6,600,000 6,600,000 6,600,000 5,000,000 4,500,000 4,500,000 Increase (Decrease) in Fund Bal.(3,942,606) 1,587,387 2,831,107 4,315,104 707,421 125,785 36,758 Percentage of Change -69%90%98%129%9%2%0% FUND BALANCE E.O.P.$1,757,084 $3,344,471 $5,714,746 $7,659,575 $8,366,996 $8,492,782 $8,529,540 170 METROPOLITAN ST. LOUIS SEWER DISTRICT CHANGES IN FUND BALANCE 4105 - General Insurance Fund FY16 FY17 FY18 FY18 FY19 FY20 FY21 Actual Actual Budget Forecast Budget Budget Budget FUND BALANCE B.O.P.$1,526,053 $13,764,032 $12,493,374 $15,433,589 $9,843,899 $6,298,286 $6,261,955 Revenues: Interest on Investments 68,926 55,903 81,863 118,002 43,787 34,069 33,896 Miscellaneous 10,995,720 1,394,549 -39,552 - - - Total Revenues 11,064,645 1,450,452 81,863 157,554 43,787 34,069 33,896 Expenditures: Personnel Services 995,170 516,497 670,000 641,814 665,000 685,400 705,900 Supplies 645,053 173,342 - - - - - Utilities 247,635 - - - - - - Contractual Services 6,186,690 5,062,229 5,155,500 5,105,431 5,424,400 5,635,000 5,854,700 Capital Outlay 52,118 28,828 - - - - - Total Expenditures 8,126,666 5,780,895 5,825,500 5,747,245 6,089,400 6,320,400 6,560,600 Net Operating Income (Loss) 2,937,979 (4,330,443) (5,743,637) (5,589,690) (6,045,613) (6,286,331) (6,526,704) Interfund Transfers 9,300,000 6,000,000 - -2,500,000 6,250,000 6,500,000 Increase (Decrease) in Fund Bal.12,237,979 1,669,557 (5,743,637) (5,589,690) (3,545,613) (36,331) (26,704) Percentage of Change 802%12%-46%-36%-36%-1%0% FUND BALANCE E.O.P.$13,764,032 $15,433,589 $6,749,737 $9,843,899 $6,298,286 $6,261,955 $6,235,251 171 METROPOLITAN ST. LOUIS SEWER DISTRICT CHANGES IN FUND BALANCE 4122 - Wastewater Emergency Fund FY16 FY17 FY18 FY18 FY19 FY20 FY21 Actual Actual Budget Forecast Budget Budget Budget FUND BALANCE B.O.P.$4,601,431 $3,503,263 $3,214,964 $2,381,837 $2,306,325 $3,835,262 $4,122,755 Revenues: Interest on Investments 31,583 18,558 25,578 27,305 28,937 37,493 40,209 Total Revenues 31,583 18,558 25,578 27,305 28,937 37,493 40,209 Expenditures: Construction and Engineering 1,379,751 1,349,984 -352,817 - - - Interfund Labor Transfers -40,000 - - - - - Total Expenditures 1,379,751 1,389,984 -352,817 - - - Net Operating Income (Loss) (1,348,168) (1,371,426) 25,578 (325,512) 28,937 37,493 40,209 Interfund Transfers 250,000 250,000 250,000 250,000 1,500,000 250,000 250,000 Increase (Decrease) in Fund Bal.(1,098,168) (1,121,426) 275,578 (75,512) 1,528,937 287,493 290,209 Percentage of Change -24%-32%9%-3%66%7%7% FUND BALANCE E.O.P.$3,503,263 $2,381,837 $3,490,542 $2,306,325 $3,835,262 $4,122,755 $4,412,964 172 METROPOLITAN ST. LOUIS SEWER DISTRICT CHANGES IN FUND BALANCE 4123 - Stormwater Emergency Fund FY16 FY17 FY18 FY18 FY19 FY20 FY21 Actual Actual Budget Forecast Budget Budget Budget FUND BALANCE B.O.P.$1,649,852 $1,914,725 $2,181,595 $2,175,290 $2,199,304 $2,216,721 $2,234,275 Revenues: Interest on Investments 14,874 10,564 8,280 24,015 17,417 17,554 17,691 Total Revenues 14,874 10,564 8,280 24,015 17,417 17,554 17,691 Expenditures: Total Expenditures - - - - - - - Net Operating Income (Loss) 14,874 10,564 8,280 24,015 17,417 17,554 17,691 Interfund Transfers 250,000 250,000 - - - - - Increase (Decrease) in Fund Bal.264,874 260,564 8,280 24,015 17,417 17,554 17,691 Percentage of Change 16%14%0%1%1%1%1% FUND BALANCE E.O.P.$1,914,725 $2,175,290 $2,189,875 $2,199,304 $2,216,721 $2,234,275 $2,251,965 173 FY19 BUDGET174 BUDGET ORDINANCEAn ordinance is a bill, resolution or order by means of which appropriations aregiven legal effect. It is the method by which the appropriation of the annualbudget is enacted into law by the Board of Trustees.FY19 Proposed Budget Ordinance and Reconciliation175 Revenue:Appropriations: Wastewater Revenue Fund$401,415,565 General Fund$166,698,345Total Revenue Funds$401,415,565 Water Backup Insurance and Reimbursement Fund 4,425,300 General Insurance Fund6,089,400 Fund Transfers OMCI Funds (Tax Commission Fees)500,097 Interfund Labor Transfers32,735,367 General Fund$152,087,507Total Operating Budget$210,448,509 Sanitary Replacement Fund120,000,000 Wastewater Emergency Fund1,500,000 Debt Service Funds$120,328,058 Water Backup Insurance and Reimbursement Fund 5,000,000 Construction Funds1,770,000 General Insurance Fund2,500,000 Total Other Appropriations$122,098,058 Debt Service Funds120,328,058 Total Wastewater Revenue Transfers$401,415,565Total Appropriations$332,546,567PROPOSED BUDGET ORDINANCEFY19176 PROPOSED FY19 BUDGET ORDINANCE AN ORDINANCE, repealing and superseding Ordinance No. 14683 adopted June 8, 2017, 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, 2018 and ending June 30, 2019, amounting in the aggregate to Three Hundred Thirty-two Million Five Hundred Forty-six Thousand Five Hundred Sixty-seven Dollars ($332,546,567) to pay interest falling due on bonds issued, the costs of support, operation, and maintenance of the District and its various subdistricts, and emergencies, and shall state the District’s objectives for the succeeding five years and include objective targets by which to measure the district’s performance in meeting these objectives in accordance with the requirements of this Proposed Ordinance to be introduced May 10, 2018. BE IT ORDAINED BY THE BOARD OF TRUSTEES OF THE METROPOLITAN ST. LOUIS SEWER DISTRICT: REVENUE FUNDS Section One – Wastewater Revenue Fund. The total dollars collected in the Wastewater Revenue Fund is estimated to be Four Hundred One Million Four Hundred Fifteen Thousand Five Hundred Sixty-five Dollars ($401,415,565) and is hereby transferred from the Wastewater Revenue Fund to the General Fund of the District for the support, operation and maintenance of several departments, Board, Civil Service Commission, the Water Backup Insurance and Reimbursement Fund, the General Insurance Fund, the Wastewater Emergency Fund, the Sanitary Replacement Fund, and the Wastewater Revenue Bond Service Funds for other lawful activities of the District including the payment of interest and principal falling due on bonds issued for the fiscal year beginning July 1, 2018, and ending June 30, 2019. WASTEWATER USER CHARGE REVENUE $401,415,565 EXPENSE APPROPRIATIONS Section Two – General Fund. There is hereby transferred from the Wastewater Revenue Fund the sum of One Hundred Fifty-two Million Eighty-seven Thousand Five Hundred Seven Dollars ($152,087,507). There is hereby appropriated and set apart out of the General Fund of the District the sum of One Hundred Sixty-six Million Six Hundred Ninety-eight Thousand Three Hundred Forty-five Dollars ($166,698,345) for the support, operation and maintenance of several departments, Board, Civil Service Commission, Rate Commission and other lawful activities of the District. SECTION TWO APPROPRIATIONS $166,698,345 Section Three – Wastewater Backup Insurance and Reimbursement Fund. For the purpose of providing water backup insurance and reimbursement for basement backups, there is hereby transferred from the Wastewater Revenue Fund the sum of Five Million Dollars ($5,000,000) to the Water Backup Insurance and Reimbursement Fund. There is hereby appropriated and set apart out of the Water Backup Insurance and Reimbursement Fund the sum of Four Million Four Hundred Twenty-five Thousand Three Hundred Dollars ($4,425,300). SECTION THREE APPROPRIATIONS $4,425,300 Section Four – General Insurance Fund. For the purpose of providing workers’ compensation, property insurance, general liability insurance, auto liability insurance and flood insurance there is hereby transferred from the Wastewater Revenue Fund the sum of Two Million Five Hundred Thousand Dollars ($2,500,000) to the General Insurance Fund. There is hereby appropriated and set apart out of the General Insurance Fund the sum of Six Million Eighty-nine Thousand Four Hundred Dollars ($6,089,400). 177 SECTION FOUR APPROPRIATIONS $6,089,400 Section Five – Improvement Fund. For the purpose of providing for the cost of improvements there is hereby appropriated and set apart out of the Improvement Fund the sum of Fifty Thousand Five Hundred Nineteen Dollars ($50,519). SECTION FIVE APPROPRIATIONS $50,519 Section Six – For the purpose of providing Stormwater Operations, Maintenance, Administration, and Construction Improvements, there is hereby appropriated Twenty-six Million Two Hundred Thirty-nine Thousand Two Hundred Fifteen Dollars ($26,239,215). Appropriations will be executed through the Stormwater Operations, Maintenance, Administration and Construction Improvement Funds as follows: Section Six (1) – Stormwater Regulatory Fund (5110). For the purpose of providing for operations, maintenance, administration, and construction Improvement, there is hereby appropriated and set apart out of the Stormwater Regulatory Fund the sum of Five Million Four Hundred Ten Thousand Eight Hundred Fifty Dollars ($5,410,850) for use by the Executive Director. Section Six (2) – Districtwide Stormwater Fund (5120). For the purpose of providing for operations, maintenance, administration, and construction Improvement, there is hereby appropriated and set apart out of the Districtwide Stormwater Fund the sum of Ten Million Five Hundred Seventy-four Thousand Six Hundred Twenty-nine Dollars ($10,574,629) for use by the Executive Director. Section Six (3) – Stormwater and Maintenance, Operations and Construction Improvement Fund (5130). There is hereby appropriated and set apart out of the Stormwater and Maintenance, Operations and Construction Improvement Fund the sum of Eight Million Eight Hundred Eighty-nine Thousand Nine Hundred Sixty-eight Dollars ($8,889,968) for use by the Executive Director. Section Six (4) – Clayton Central OMCI Fund (5563). For the purpose of providing for Operations, Maintenance, Administration, Construction Improvement, there is hereby appropriated and set apart out of the Clayton Central OMCI Fund the sum of Three Thousand Nine Hundred Two Dollars ($3,902) for use by the Executive Director. Section Six (5) – 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 Thirty-six Thousand Four Hundred Thirty-four Dollars ($36,434) for use by the Executive Director. Section Six (6) – 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 Five Hundred Seventy-six Thousand Seven Hundred Twenty-four Dollars ($576,724) for use by the Executive Director. Section Six (7) – Gravois Creek OMCI Fund (5571). For the purpose of providing for Operations, Maintenance, Administration, Construction Improvement, there is hereby appropriated and set apart out of the Gravois Creek OMCI Fund the sum of Two Hundred Twenty-seven Thousand Three Hundred Twenty-five Dollars ($227,325) for use by the Executive Director. Section Six (8) – Maline Creek OMCI Fund (5576). For the purpose of providing for Operations, Maintenance, Administration, Construction Improvement, there is hereby appropriated and set apart out of the Maline Creek OMCI Fund the sum of One Hundred Thousand Nine Hundred One Dollars ($100,901) for use by the Executive Director. Section Six (9) – Sugar Creek OMCI Fund (5583). For the purpose of providing for Operations, Maintenance, Administration, Construction Improvement, there is hereby appropriated and set apart out of the Sugar Creek OMCI Fund the sum of Eighty-five Thousand Five Hundred Eleven Dollars ($85,511) for use by the Executive Director. Section Six (10) – 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 Twenty Thousand Seven Hundred Fifty-five Dollars ($220,755) for use by the Executive Director. 178 Section Six (11) – 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 One Thousand One Hundred Seventy-five Dollars ($1,175) for use by the Executive Director. Section Six (12) – Missouri River Bonfil OMCI Fund (5590). For the purpose of providing for Operations, Maintenance, Administration, Construction Improvement, there is hereby appropriated and set apart out of the Missouri River Bonfil OMCI Fund the sum of Three Thousand Seven Hundred Fifty-one Dollars ($3,751) for use by the Executive Director. 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 Sixty-four Thousand Four Hundred Eighty-six Dollars ($64,486) for use by the Executive Director. Section Six (14) – 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 Forty-two Thousand Eight Hundred Five Dollars ($42,805) for use by the Executive Director. SECTION SIX APPROPRIATIONS $26,239,215 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 One Million Five Hundred Thousand Dollars ($1,500,000). There is hereby appropriated and set apart out of the Wastewater Emergency Fund the sum of Zero Dollars ($0) for use by the Executive Director in contracting for emergency work or repairs. SECTION SEVEN APPROPRIATIONS $0 Section Eight – Stormwater Emergency Fund. For the purpose of providing for emergency work or repairs requiring prompt attention, there is hereby appropriated and set apart out of the Stormwater Emergency Fund the sum of Zero Dollars ($0) for use by the Executive Director in contracting for emergency work or repairs. SECTION EIGHT APPROPRIATIONS $0 Section Nine – Debt Service Funds. For the purpose of providing for the support of the Wastewater Revenue Bond Debt Service of the Metropolitan St. Louis Sewer District for the fiscal year beginning July 1, 2018 and ending June 30, 2019, there is hereby transferred from the Wastewater Revenue Fund to the Wastewater Revenue Bond Service Funds the total sum of One Hundred Twenty Million Three Hundred Twenty-eight Thousand Fifty-eight Dollars ($120,328,058). 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 Eight Hundred Ninety-eight Thousand Five Hundred Dollars ($23,898,500). Section Nine (2) – Wastewater Principal and Interest Bond 2010B – Fund (2812) There is hereby appropriated and set apart out of the Wastewater Revenue Bond Service Fund Number 2812 the sum of Three Million Three Hundred Fifty-three Thousand Nine Hundred Dollars ($3,353,900). Section Nine (3) – Wastewater Principal and Interest Bond 2011B – Fund (2816) There is hereby appropriated and set apart out of the Wastewater Revenue Bond Service Fund Number 2816 the sum of Two Million Eight Hundred Ninety-eight Thousand Eight Hundred Dollars ($2,898,800). 179 Section Nine (4) – Wastewater Principal and Interest Bond 2012A – Fund (2817) There is hereby appropriated and set apart out of the Wastewater Revenue Bond Service Fund Number 2817 the sum of Twelve Million Seven Hundred Eighty-nine Thousand Two Hundred Dollars ($12,789,200). Section Nine (5) – Wastewater Principal and Interest Bond 2012B – Fund (2818) There is hereby appropriated and set apart out of the Wastewater Revenue Bond Service Fund Number 2818 the sum of Nine Million Six Hundred One Thousand Four Hundred Dollars ($9,601,400). Section Nine (6) – Wastewater Principal and Interest Bond 2013B – Fund (2819) There is hereby appropriated and set apart out of the Wastewater Revenue Bond Service Fund Number 2819 the sum of Eight Million Five Hundred Fifty-five Thousand Four Hundred Dollars ($8,555,400). Section Nine (7) – Wastewater Principal and Interest Bond 2013A – Fund (2820) There is hereby appropriated and set apart out of the Wastewater Revenue Bond Service Proposed Fund the sum of Three Million One Hundred Seventy-seven Thousand Eight Hundred Dollars ($3,177,800). Section Nine (8) – Wastewater Principal and Interest Bond 2015A – Fund (2821) There is hereby appropriated and set apart out of the Wastewater Revenue Bond Service Fund Number 2821 the sum of Four Million Five Hundred Thirty-two Thousand Four Hundred Dollars ($4,532,400). Section Nine (9) – Wastewater Principal and Interest Bond 2015B – Fund (2822) There is hereby appropriated and set apart out of the Wastewater Revenue Bond Service Fund Number 2822 the sum of Twelve Million Two Hundred Thirty-seven Thousand Four Hundred Dollars ($12,237,400). Section Nine (10) – Wastewater Principal and Interest Bond 2016A – Fund (2823) There is hereby appropriated and set apart out of the Wastewater Revenue Bond Service Fund Number 2823 the sum of One Million One Hundred Seventy-six Thousand Dollars ($1,176,000). Section Nine (11) – Wastewater Principal and Interest Bond 2016B – Fund (2824) There is hereby appropriated and set apart out of the Wastewater Revenue Bond Service Fund Number 2824 the sum of Four Million Four Hundred Thirty-one Thousand Three Hundred Dollars ($4,431,300). Section Nine (12) – Wastewater Principal and Interest Bond 2016C – Fund (2825) There is hereby appropriated and set apart out of the Wastewater Revenue Bond Service Fund Number 2825 the sum of Nine Million Five Hundred Forty-eight Thousand Two Hundred Dollars ($9,548,200). Section Nine (13) – Wastewater Principal and Interest Bond 2017A – Fund (2826) There is hereby appropriated and set apart out of the Wastewater Revenue Bond Service Fund Number 2826 the sum of Eighteen Million Nine Hundred Fifty-nine Thousand One Hundred Dollars ($18,959,100). Section Nine (14) – 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 Five Million One Hundred Sixty-eight Thousand Six Hundred Fifty-eight Dollars ($5,168,658). SECTION NINE APPROPRIATIONS $120,328,058 Section Ten – Sanitary Replacement Fund. For the purpose of meeting the costs of repairing, rehabilitating and replacing the District's Wastewater System, there is hereby transferred from the Wastewater Revenue Fund to the Sanitary Replacement Fund the sum of One Hundred Twenty Million Dollars ($120,000,000). There is hereby appropriated and set apart out of the Sanitary Replacement Fund the sum of Eight Million Seven Hundred Fifteen Thousand Seven Hundred Thirty Dollars ($8,715,730) for use by the Executive Director for internal labor costs associated with projects appropriated in this fund. SECTION TEN APPROPRIATIONS $8,715,730 TOTAL DISTRICT BUDGET APPROPRIATIONS $ 332,546,567 180 SUMMARY OF APPROPRIATIONS FY19 Fund(s) AppropriationGeneral Fund $166,698,345Water Backup Insurance and Reimbursement Fund 4,425,300General Insurance Fund 6,089,400Improvement Fund 50,519OMCI Funds 26,239,215Emergency Funds 0Debt Service Funds 120,328,058Sanitary Replacement Fund 8,715,730Total District Appropriations $332,546,567 The foregoing Ordinance will be proposed May 10, 2018. 181 FY19 BUDGET182 TAX ORDINANCEFY19 Proposed Tax OrdinanceTaxes are based on voter-approved rates that are included on the tax bills issuedby the City of St. Louis or St. Louis County. The tax bills are calculated basedon the tax assessment information provided by the governing authority and thecurrent tax rates. The tax revenue is realized in the first half of the fiscal year.183 PROPOSED TAX ORDINANCE NO. AN ORDINANCE repealing Ordinance No. 14802, adopted September 28, 2017, and enacting a new Ordinance in lieu thereof, adjusting the previously fixed taxes by determining the amount of taxes which shall be levied, assessed, and collected in the year 2018 on all taxable tangible property in the District within the corporate limits of the City of St. Louis and St. Louis County, respectively, and in Subdistricts within the corporate limits of St. Louis County as follows: Coldwater Creek Trunk Subdistrict, Gravois Creek Trunk Subdistrict, Maline Creek Trunk Subdistrict, Watkins Creek Trunk Subdistrict, Subdistrict No. 88 (Fountain Creek), Subdistrict No. 89 (Loretta-Joplin), Subdistrict No. 342 (Clayton-Central), Subdistrict No. 366 (University City Branch of River des Peres Stormwater Subdistrict), Subdistrict No. 367 (Deer Creek Stormwater Subdistrict), Subdistrict No. 369 (Sugar Creek), Subdistrict No. 448 (Missouri River - Bonfils), Subdistrict No. 449 (Meramec River Basin - M.S.D. Southwest), Subdistrict No. 453 (Shrewsbury Branch of River des Peres), Subdistrict No. 454 (Seminary Branch of River des Peres), Subdistrict No. 455 (Black Creek), Subdistrict No. 1 of the River des Peres Watershed (Creve Coeur-Frontenac Area), Subdistrict No. 4 of the River des Peres Watershed (North Affton Area) and Subdistrict No. 7 of the River des Peres Watershed (Wellston Area); and the Board of Trustees, in accordance with Charter Section 7.310 authorizes the Director of Finance to certify as to the amount of taxes which shall be levied, assessed and collected for the aforementioned Subdistricts. WHEREAS, after notice of hearing as provided in the Charter, and after due consideration of all the statements made and the facts adduced at such hearing, the Board has found that it will be necessary in the calendar year 2018 to levy, assess, and 184 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, 2018, 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, 2018, the amount of taxes which shall be levied, assessed, and collected in the year 2018 on all taxable tangible property within the boundaries of The Metropolitan St. Louis Sewer District shall be Five Million Three Hundred Seventy-nine Thousand Seven Hundred Fifty-one Dollars ($5,379,751), which will be produced by the rate of one point eight eight cents (.0188) per one hundred dollars assessed valuation for residential property, one point eight eight cents (.0188) per one hundred dollars assessed valuation for agricultural property, one point eight eight cents (.0188) per one hundred dollars assessed valuation for commercial property and one point eight eight cents (.0188) per one hundred dollars assessed valuation for personal property, and of which Eight Hundred Five Thousand Two Hundred Thirty-seven Dollars ($805,237), 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 Five Hundred Seventy-four Thousand Five Hundred Fourteen Dollars ($4,574,514), shall be levied, assessed, and collected on taxable tangible property within that part of the corporate limits of St. Louis County lying within said District. These funds are to be allocated to the Stormwater Regulatory Fund. 185 Section Three. In The Metropolitan St. Louis Sewer District, for the purpose of providing revenue for the operations of the District’s stormwater utility, including stormwater system operation and maintenance, rehabilitation and limited construction of infrastructure and other capital improvements, and an operating reserve, and for the anticipated tax delinquencies during the fiscal year beginning July 1, 2018, the amount of taxes which shall be levied, assessed, and collected in the year 2018 on all taxable tangible property in said District shall be Twenty-six Million Nine Hundred Fifty-two Thousand Four Hundred Twenty-six Dollars ($26,952,426), which total sum will be produced by the rate of nine point seven one cents (.0971) per one hundred dollars assessed valuation for residential property, nine point seven one cents (.0971) per one hundred dollars assessed valuation for agricultural property, nine point seven one cents (.0971) per one hundred dollars assessed valuation for commercial property and nine point seven one cents (.0971) per one hundred dollars assessed valuation for personal property, and of which total sum Four Million One Hundred Fifty-eight Thousand Nine Hundred Sixty-five Dollars ($4,158,965), shall be levied, assessed, and collected on taxable tangible property in said District within the corporate limits of the City of St. Louis, and of which total sum Twenty-two Million Seven Hundred Ninety-three Thousand Four Hundred Sixty-one Dollars ($22,793,461), shall be levied, assessed, and collected on taxable tangible property within that part of the corporate limits of St. Louis County lying within said District. These funds are to be allocated to the Districtwide Stormwater Fund. Section Four. The amount of taxes which shall be levied, assessed and collected in the year 2018 on all taxable tangible property within that part of the corporate limits of St. Louis County lying within the Coldwater Creek Trunk Subdistrict, as defined and delineated by District Ordinance No. 3755, adopted April 11, 1979, shall be Zero Dollars ($0.00), which sum will be 186 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 Five. The amount of taxes which shall be levied, assessed and collected in the year 2018 on all taxable tangible property within that part of the corporate limits of St. Louis County lying within the Gravois Creek Trunk Subdistrict, as defined and delineated by District Ordinance No. 425, adopted July 14, 1960; and as enlarged by annexation thereto of the areas described in District Ordinance No. 1235, adopted November 12, 1964; No. 1451, adopted January 13, 1966; No. 1453, adopted January 13, 1966; No. 1485, adopted May 9, 1966; No. 1784, adopted September 12, 1968; No. 1884, adopted May 1, 1969; No. 1907, adopted June 12, 1969; No. 2012, adopted March 19, 1970; No. 2157, adopted April 22, 1971; No. 2175, adopted June 3, 1971; No. 177, adopted June 3, 1971; No. 2191, adopted July 15, 1971; No. 2272, adopted March 9, 1972; No. 2377, adopted January 26, 1973; and No. 2941, adopted October 29, 1975; shall be Zero Dollars ($0.00), which sum will be produced by the rate of zero cents (.000) per one hundred dollars assessed valuation for residential property, zero cents (.000) per one hundred dollars assessed valuation for agricultural property, zero cents (.000) per one hundred dollars assessed valuation for commercial property and zero cents (.000) per one hundred dollars assessed valuation for personal property. Section Six. The amount of taxes which shall be levied, assessed and collected in the year 2018 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 187 Ordinance No. 1962, adopted October 30, 1969, shall be Zero Dollars ($0.00), which sum will be produced by the rate of zero cents (.000) per one hundred dollars assessed valuation for residential property, zero cents (.000) per one hundred dollars assessed valuation for agricultural property, zero cents (.000) per one hundred dollars assessed valuation for commercial property and zero cents (.000) per one hundred dollars assessed valuation for personal property. Section Seven. The amount of taxes which shall be levied, assessed and collected in the year 2018 on all taxable tangible property within that part of the corporate limits of St. Louis County lying within the Watkins Creek Trunk Subdistrict, as defined and delineated by District Ordinance No. 1304, adopted April 8, 1965, and as enlarged by annexation thereto of the area described in Ordinance No. 2050, adopted June 18, 1970, and Ordinance No. 2236, adopted October 29, 1971, shall be Zero Dollars ($0.00), which sum will be produced by the rate of zero cents (.000) per one hundred dollars assessed valuation for residential property, zero cents (.000) per one hundred dollars assessed valuation for agricultural property, zero cents (.000) per one hundred dollars assessed valuation for commercial property and zero cents (.000) per one hundred dollars assessed valuation for personal property. Section Eight. The amount of taxes which shall be levied, assessed and collected in the year 2018 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 188 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 2018 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 Zero Dollars ($0.00), which sum will be produced by the rate of zero cents (.000) per one hundred dollars assessed valuation for residential property, zero cents (.000) per one hundred dollars assessed valuation for agricultural property, zero cents (.000) per one hundred dollars assessed valuation for commercial property and zero cents (.000) per one hundred dollars assessed valuation for personal property. Section Ten. The amount of taxes which shall be levied, assessed and collected in the year 2018 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 2018 on all taxable tangible property within that part of the corporate limits of St. Louis County lying within Subdistrict No. 366 (University City Branch of River des Peres Stormwater Subdistrict), as defined and delineated by District Ordinance No. 2146, adopted April 14, 1971, shall be Zero Dollars ($0.00), which sum will be produced by the rate of zero cents (.000) per one hundred dollars assessed valuation for 189 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 Twelve. The amount of taxes which shall be levied, assessed and collected in the year 2018 on all taxable tangible property within that part of the corporate limits of St. Louis County lying within Subdistrict No. 367 (Deer Creek Stormwater Subdistrict), as defined and delineated by District Ordinance No. 2557, adopted March 27, 1974; and as enlarged by annexation thereto of the areas described in District Ordinance No. 2611, adopted June 26, 1974, shall be Zero Dollars ($0.00), which sum will be produced by the rate of zero cents (.000) per one hundred dollars assessed valuation for residential property, zero cents (.000) per one hundred dollars assessed valuation for agricultural property, zero cents (.000) per one hundred dollars assessed valuation for commercial property and zero cents (.000) per one hundred dollars assessed valuation for personal property. Section Thirteen. The amount of taxes which shall be levied, assessed and collected in the year 2018 on all taxable tangible property within that part of the corporate limits of St. Louis County lying within Subdistrict No. 369 (Sugar Creek Stormwater Subdistrict), as defined and delineated by District Ordinance No. 2552, adopted March 13, 1974, shall be Zero Dollars ($0.00), which sum will be produced by the rate of zero cents (.000) per one hundred dollars assessed valuation for residential property, zero cents (.000) per one hundred dollars assessed valuation for agricultural property, zero cents (.000) per one hundred dollars assessed valuation for commercial property and zero cents (.000) per one hundred dollars assessed valuation for personal property. 190 Section Fourteen. The amount of taxes which shall be levied, assessed and collected in the year 2018 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 2018 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 2018 on all taxable tangible property within that part of the corporate limits of St. Louis County lying within Subdistrict No. 453 (Shrewsbury Branch of River des Peres), as defined and delineated by District Ordinance No. 3484, adopted April 12, 1978, shall be Zero Dollars ($0.00), which sum will be produced by the rate of zero cents (.000) per one hundred dollars assessed valuation for residential property, zero cents (.000) per one hundred dollars assessed valuation for agricultural property, zero cents (.000) per one hundred dollars assessed 191 valuation for commercial property and zero cents (.000) per one hundred dollars assessed valuation for personal property. Section Seventeen. The amount of taxes which shall be levied, assessed and collected in the year 2018 on all taxable tangible property within that part of the corporate limits of St. Louis County lying within Subdistrict No. 454 (Seminary Branch of River des Peres), as defined and delineated by District Ordinance No. 3485, adopted April 12, 1978, shall be Zero Dollars ($0.00), which sum will be produced by the rate of zero cents (.000) per one hundred dollars assessed valuation for residential property, zero cents (.000) per one hundred dollars assessed valuation for agricultural property, zero cents (.000) per one hundred dollars assessed valuation for commercial property and zero cents (.000) per one hundred dollars assessed valuation for personal property. Section Eighteen. The amount of taxes which shall be levied, assessed and collected in the year 2018 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 2018 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 192 ($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 2018 on all taxable tangible property within that part of the corporate limits of St. Louis County lying within Subdistrict No. 4 of the River des Peres Watershed (North Affton Area), as defined and delineated by District Ordinance No. 22, adopted June 20, 1955, and as such part was enlarged by District Ordinance No. 190, adopted April 7, 1958, shall be Zero Dollars ($0.00), which sum will be produced by the rate of zero cents (.000) per one hundred dollars assessed valuation for residential property, zero cents (.000) per one hundred dollars assessed valuation for agricultural property, zero cents (.000) per one hundred dollars assessed valuation for commercial property and zero cents (.000) per one hundred dollars assessed valuation for personal property. Section Twenty-One. The amount of taxes which shall be levied, assessed and collected in the year 2018 on all taxable tangible property within that part of the corporate limits of St. Louis County lying within Subdistrict No. 7 of the River des Peres Watershed (Wellston Area), as defined and delineated by District Ordinance No. 409, adopted June 16, 1960, and as such part was enlarged by District Ordinance No. 2497, adopted November 8, 1973, shall be Zero Dollars ($0.00), which sum will be produced by the rate of zero cents (.000) per one hundred dollars assessed valuation for residential property, zero cents (.000) per one hundred dollars assessed valuation for agricultural property, zero cents (.000) per one hundred dollars assessed valuation for commercial 193 property and zero cents (.000) per one hundred dollars assessed valuation for personal property. Section Twenty-Two. If any section, subsection, sentence, clause, phrase or portion of this Ordinance is for any reason 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. 194 MSD Project Clear is the initiative to improve water quality and alleviate many wastewater concerns in the St. Louis region. It will invest billions of dollars over a generation in planning, designing, and building community rainscaping, system improvements, and an ambitious program of maintenance and repair.