HomeMy Public PortalAboutFY2022 Preliminary Budget2022
FISCAL YEAR
BUDGET METROPOLITAN ST. LOUIS SEWER DISTRICT • ST. LOUIS, MISSOURIJULY 1, 2021
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JUNE 30, 2022
PRELIMINARY
METROPOLITAN ST. LOUIS SEWER DISTRICT FISCAL YEAR 2022 PROPOSED BUDGET‐PRELIMINARY TABLE OF CONTENTS I. BUDGET MESSAGE Executive Director’s Budget Message ................................ 1MSD Organization Chart .................................................... 5II.BUDGET SUMMARYDescription ......................................................................... 7Budget & Financial Policies ............................................... 8FY22-FY26 Strategic Business Plan .................................. 18Budget Process ................................................................... 51MSD Flow of User Charges ............................................... 53Sources of Funding ............................................................. 54Allocated Positions ............................................................. 59Capital Improvement & Replacement Program Summary . 60Consolidated Statement of Changes in Total Fund Balance 61Consolidated Statement of Changes in FY22 Fund Balance 62Interfund Transfer Activity FY22-FY24 ............................ 63Sewer Service Charge Allocation by Fund FY22-FY24..... 66III.GENERAL FUNDDescription ........................................................................... 69Statement of Changes in Fund Balance ................................ 70FY22 Budget and Two-Year Projection ............................... 71General Fund Operating Expense Budget & Variances ....... 75General Fund Budget by Organization by Object Group ..... 79IV.REVENUE FUNDSDescription ......................................................................... 111Consolidated Statement of Changes in Fund Balances ....... 112Projected User Charge Revenue Composite ....................... 113Wastewater Revenue Fund (3306) ...................................... 114Stormwater Revenue Fund (3307) ...................................... 116V. STORMWATER FUNDS Description .......................................................................... 117Consolidated Statement of Changes in Fund Balances ....... 118Stormwater Regulatory Fund (5110) .................................. 119Districtwide Stormwater Fund (5120) ............................... 120Stormwater Operations & Maintenance Fund (5130) ......... 121VI.OMCI FUNDSDescription .......................................................................... 123Consolidated Statement of Changes in Fund Balances ....... 124Individual Fund Statements ................................................ 125VII.CONSTRUCTION FUNDSDescription .......................................................................... 141Sanitary Replacement Fund (6660) ..................................... 142VIII.DEBT SERVICE & SPECIAL FUNDSDebt Service Funds Description ......................................... 143Consolidated Statement of Changes in Fund Balances ....... 144Individual Revenue Bond Funds ......................................... 145Special Funds Description .................................................. 169Consolidated Statement of Changes in Fund Balances ....... 170Individual Special Funds ..................................................... 171IX.ORDINANCESProposed FY22 Budget Ordinance ..................................... 177Proposed Tax Ordinance ..................................................... 185Wastewater User Charge Ordinance ................................... 197
FY22 BUDGET
March 11, 2021 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 2022 (FY22), 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 FY22 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; and 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 FY22 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 FY22 operating budget includes $230.9 million for day-to-day operations, reflecting a $9.9 million or 4.5% increase over the FY21 budget. The total District budget for FY22 is $715.9 million, which includes the operating budget, Capital Improvement and Replacement Program (CIRP), and debt service. The proposed budget includes a decrease of 9 Full Time Employee (FTE). Proposed expenditures for the FY22 are summarized as follows: Operating$230.9 millionCIRP $357.7 millionDebt Service $127.3 millionTOTAL EXPENSE BUDGET $715.9 million1
Versus costs presented to and approved by the FY21 – FY24 Rate Commission, the operating budget for FY22 is projected to be 3.05% more than originally planned; and the CIRP budget for FY22 is projected to be 2.7% less than originally planned. The proposed FY22 budget for wastewater user charges is approximately $436.9 million, which is $30.9 million or 6.6% less than the amount presented and approved by the FY21 – FY24 Rate Commission. Reductions in debt service expenses are anticipated to partially 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 budgeted to be $119 million in FY22 which is in line with the amount presented to and recommended by the Rate Commission. PHASE II STORMWATER PERMIT – The Missouri Department of Natural Resources has issued a Phase II Stormwater permit to MSD, St. Louis County, and 59 county municipalities, effective December 14, 2016 – September 30, 2021. Under the provisions of this permit, MSD is the St. Louis Coordinating Authority for our separate municipal stormwater sewer system. St. Louis County and the municipalities are co-permittees. Per the Phase II Storm Water Management Plan, MSD has again committed significant resources to this important effort. Not only does this work help MSD meet its legal obligations as a stormwater permit holder and as the St. Louis Coordinating Authority, but it significantly reduces the overall compliance burden incurred by MSD’s co-permittees. Such an approach allows for a comprehensive and meaningful direction to our community’s Phase II Stormwater efforts. MSD PROJECT CLEAR® – In 2007, the State of Missouri and the United States Environmental Protection Agency filed a lawsuit against MSD regarding overflows. The Missouri Coalition for the Environment later joined the lawsuit as an intervener. Throughout MSD’s service area, there are hundreds of points where a combination of rainwater and wastewater discharges into local waterways from the sewer system during moderate to heavy rainstorms. Sewer overflow points act as relief valves when too much rainwater enters the sewer system, and without them, communities could experience thousands of basement backups and/or extensive street flooding. In April 2012, the United States Federal Court approved an agreement known as a Consent Decree bringing the lawsuit to a close. This was amended by the United States District Court for the Eastern District of Missouri on June 22, 2018. The agreement calls for $6.0 billion (in 2018 dollars) in improvements to the wastewater system over the next two decades. The FY22 capital budget continues MSD’s ongoing execution of the Consent Decree. Knowing that robust and simplified communications would be critical to the success of the Consent Decree, MSD launched MSD Project Clear (MSDPC). MSDPC covers all Consent Decree activities and communications with stakeholders. Therefore, MSDPC is a multi-billion-dollar, multi-decade initiative to plan, design, and build system-wide improvements to address water quality and alleviate many wastewater concerns in the St. Louis region. MSDPC focuses on system-wide improvements to get the rain out, repair and maintain, and build system improvements. Projects range in scale from massive underground tunnels that carry the volume of stormwater needed in a growing region, to the disconnection of residential downspouts from the sanitary sewer lines, and rainscaping improvements to manage stormwater runoff. RAINSCAPING / GREEN INFRASTRUCTURE – As part of the amendment of the Consent Decree, MSD also agreed to invest at least $20 million in green infrastructure in the Lemay Service Area/River Des Peres Watershed, reducing untreated overflow 2
volume to the River Des Peres. This is in addition to the existing $100 million program within the Bissell Point watershed, which is predominantly served by the combined sewer system (sewers that collect rainwater and wastewater). The rainscaping program includes: Up to $13.5 million ($1.5 million was spent in the pilot phase) will be used to demolish hundreds of abandoned, structurally condemned buildings that present a threat to public health and safety in the City of St. Louis. These demolitions reduce impervious surface area, which lessens the burden placed on the combined sewer system during moderate to heavy rainstorms. The Large-Scale Rainscaping Program continues to build partnerships with municipalities, schools, community development organizations, private developers, and others. These partnerships help identify joint opportunities to incorporate rainscaping into ongoing development and other activities in the Bissell Point watershed. The Small Grants Rainscaping Program encourages homeowners, neighborhood groups, and other organizations to apply for grants, recently increased to up to $4,000. These grants are designed to help MSD customers utilize raingardens, bioretention cells, pervious pavement, green roofs, and other rainscaping techniques at their home or business. The Small Grants Rainscaping Program relied on in-person meetings to explain the program requirements and answer questions. The FY21 season was postponed due to COVID-19. Since that time, MSD is working to record the information in a series of videos that can viewed online to fulfill the program requirements. It is anticipated the online videos will be available in spring 2021, with a new year-round application process for the entire District service area. WASTEWATER PROJECTS – In FY22, MSD has plans for 124 new or continuing wastewater projects, throughout the service area, totaling $339 million. These projects are funded primarily from the Sanitary Replacement Fund and bond sales. The work represents $9 million in continued projects and $330 million in new projects. STORMWATER PROJECTS - In FY22, MSD tentatively plans 24 stormwater projects, including continuing projects from FY20, totaling $19 million. BOND UTILIZATION & RATINGS – Since FY04, 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 relative affordability of MSD rates. Proceeds from the issuance of bonds must be – and can only be – used to finance wastewater projects that are a part of MSD’s Capital Improvement and Replacement Program (CIRP). Through bond elections in 2004, 2008, 2012, and 2016, area voters have approved a total of $2.62 billion in bond authorizations. As of December 31, 2020, MSD has utilized $2.16 billion of the voter approved bond authorizations. Of that amount, $1.67 billion in bonds is outstanding. $456.4 million in bond authorization remains to be utilized. On April 6, voters will determine if MSD is authorized to issue an additional $500 million of bonds. 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 3
interest rates, which in-turn lowers the costs that are passed on to MSD customers. RATE COMMISSION – The MSD Rate Commission was established in 2000 through voter approved amendments to MSD’s Charter. Composed of 15 member organizations that represent a broad cross-section of MSD’s customers and the community it serves; the Rate Commission is designed to provide public input into how rates are set. By Charter, MSD staff is required to submit all rate proposals to the Rate Commission. In turn, the Rate Commission independently reviews rate proposals and makes recommendations to MSD’s Board of Trustees. Only under parameters defined in MSD’s Charter can Rate Commission recommendations be changed, modified, or rejected. The Rate Commission submitted a recommendation to the MSD Board of Trustees on August 16, 2019. The recommendation includes a rate increase for wastewater, either with additional bonding or without. Per Resolution 3547 the Board of Trustees accepted the Rate Commissions recommendation and voters will decide on bonding or no bonding in April 2021, postponed one year due to COVID-19. DIVERSITY – Diversity efforts at MSD continue to focus on helping develop and grow minority- and women-owned business enterprises (MWBE); and to develop a diverse workforce from which contractors can hire workers for MSD projects. In FY20, minority firms performed $31.4 million in capital work, which represents 14.0% of MSD’s capital program. Women-owned firms performed $22.0 million in capital work, representing 9.86% of MSD’s capital program. Within the same timeframe, minority construction workforce participation was 196,065 hours, or 26.8% of the total hours worked on capital projects. Women construction workforce participation was 52,513 hours, or 7.2% of total hours worked on capital projects. For capital program professional services (design) with workforce participation goals, minorities represented 17.7% and women represented 37.4% of the workforce. As MSD continues the important work we are doing to protect our environment and serve our St. Louis community, we strive to ensure that our efforts reflect the diverse citizenry that we serve. In FY22, as we closely monitor the impact of COVID-19 on our revenue streams, we will continue to scrutinize our business practices, deliver sound fiscal management, and be fully accountable to the public for the ways in which we spend their money. We will continue to improve our customer service levels and inform the community of our operations and needs. We will persist in addressing the health, safety, and environmental needs we face today and years into the future. Sincerely, Brian Hoelscher, P.E. Executive Director & Chief Executive Officer 4
Citizens – City of St. Louis Citizens – St. Louis County Lyda KrewsonMayorDr. Sam PageCounty ExecutiveElectsMichael Evans Vice ChairTerm Expires: 3/15/25Brian WahbyTrusteeTerm Expires: 3/15/24Ret. Col. Richard WilsonTrusteeTerm Expires: 3/15/22James I. SingerTrusteeTerm Expires: 3/15/17Amy FehrTrusteeTerm Expires: 3/15/24Michael YatesChairTerm Expires: 3/15/22Board of TrusteesBrian HoelscherExecutive Director Internal AuditorBudget included in Secretary‐Treasurer Department Rate CommissionTimothy R. SnokeSecretary‐Treasurer Civil Service CommissionMarion GeeDirectorFinanceRichard UnverferthDirectorEngineeringSusan MyersGeneral CounselTracey ColemanDirectorHuman ResourcesBret BertholdDirectorOperationsJonathon SpragueDirectorInformation TechnologyMetropolitan St. Louis Sewer DistrictElects Note: Appointments to the Board of Trustees may continue beyond the term expiration date if a new appointee is not named.Appoints5
FY22 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 POLICIESThe Metropolitan St. Louis Sewer District's budget & financial policies set forth the basic framework for the District’s overall management of operations considering 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 proposedexpenditures for the budget year from any fundexceed the estimated revenues to be actuallyreceived plus any unencumbered balance or lessany deficit estimated for the beginning of the budgetyear.“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 bythe financial resources of the District, must functionwithin the limits of these resources identified oravailable specifically to them. A balance must bestruck between revenues and expenditures so thatthe public can realize the benefits of a strong andstable utility. By law, budgets cannot exceedavailable resources, defined as revenues generatedin the current period added to balances carriedforward from prior years.FY22 Total Revenue: (shown in million $) Wastewater User Charges: $436.9 Revenue Bonds: 119.0 Taxes: 43.0 Investment and Other Income: 10.4 Use of Fund Balances: 106.6 TOTAL DISTRICT REVENUE: $715.9 FY22 Total Expense: (shown in million $) Operating Budget: $230.9 CIRP: 357.7 Debt Service: 127.3 TOTAL DISTRICT EXPENSES: $715.9Pursuant to the Metropolitan St. Louis SewerDistrict Charter, Section 7.130, not later than thefifteenth day of March in each year, the ExecutiveDirector will submit to The Board a budget for theensuing fiscal year, an explanatory budgetmessage, and a general appropriation ordinanceconforming with such budget. The budget shallprovide a financial plan for the budget year for allDistrict and subdistrict funds.The Board of Trustees received all of the required documents on March 11, 2021. 8
BUDGET & FINANCIAL POLICIES (continued) Operating Budget Policies Performance Against PolicyHistorical 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 PolicyThe 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 PolicyThe 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 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. The District will confine long-term borrowing to finance authorized capital improvement projects or to refund, on a current or advanced basis, outstanding debt obligations. Any bond issues to refund on an advanced basis would be taxable debt.Performance Against PolicyIn the previous budget year, the District participated in the 2020A SRF Direct Loan Program with the State of Missouri , Series 2020B Wastewater System Revenue Bonds, the Series 2021A SRF Direct Loan Program with the State of Missouri, and the Series 2021B SRF Direct Loan Program with the State of Missouri. The Board approved these debt issuances with Ordinances 15945 (2020A), 15546 (2020B), 15601 (2021A), 15602 (2021B). The Board also approved Ordinance 15350 authorizing and directing the issuance, sale, and delivery of Wastewater System Refunding Revenue Bonds through December 31, 2021. The 2021C refunding revenue bonds will close on 5/3/2021. 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 FY21 was consistent with use of debt outlined in the Rate Change Report accepted by The Board on October 2019. 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 FY21 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 FY21 were authorized by voters at special election held on April 5, 2016. No general obligation bonds shall be issued in an amount, which together with existing indebtedness of the District or a subdistrict exceeds in the aggregate 5% of the value of all taxable tangible property in the District and its subdistricts.The District has no outstanding general obligation bonds. 11
BUDGET & FINANCIAL POLICIES (continued) Debt Policies (continued) Performance Against Policy 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. To date, The District has executed one taxable refunding in FY20. The 2019C Taxable Wastewater System Refunding Senior Revenue bonds refunded $103.1 million of the 2012A, $83.9 million of the 2012B, $68.0 million of the 2013B, and $18.4 million of the 2015B Bonds. The 2019C Issue does not count against authorization. The refunding did not exceed the compliance levels and the District is compliance with this 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 FY21. 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 FY21 12
BUDGET & FINANCIAL POLICIES (continued)Reserve Policies Performance Against PolicyThe 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: FY20 – Actual – 183 FY21 – Projected – 118 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: FY20 – Actual – 183 days FY21–Projected –118 daysProperty 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 11, 2021. 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, 2020 on October 13, 2020.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, the Annual Budget, and Popular Annual Financial Report are also available on the District’s website.The District will produce annual financial reports in accordance with Generally Accepted Accounting Principles (GAAP) as outlined by the Governmental Accounting Standards Board (GASB).The District’s CAFR is prepared in accordance with GAAP as outlined by the GASB. 14
Financial Structure The District’s financial structure is organized on the basis of funds, each of which is considered a separate accounting entity with fund specific balancing accounts that comprise its assets, liabilities, fund balances, revenues and expenditures. Governmental resources are allocated to and accounted for in individual funds based upon the purposes for which they are to be spent and the means by which spending activities are controlled. The District uses both Governmental Funds and Proprietary Funds. The District uses a Modified Accrual method of budgeting, and both Modified Accrual and Accrual bases of accounting. In the table below, each fund type and group is identified. The purpose of the fund is stated, and the Budgeting Basis and Accounting Basis are also reported for each fund group. Modified Accrual Accounting or Budgeting recognizes revenues when they are both available and measurable. Most expenditures are recognized when an obligation to pay is established, except in the case of interest on long‐term debt. That interest expense is recognized when it is due. Full Accrual Accounting is very similar to Modified Accrual Accounting. Under Full Accrual revenues are recognized when earned, and expenditures are recognized when an obligation to pay is established. However, the major ways in which Modified Accrual is different than Full Accrual is the recognition of Capital expenditures. Under the Modified Accrual method, Capital expenditures are recognized when the entity has an obligation to pay. Under the Full Accrual method, Capital expenditures are recognized over the life of the asset. 15
BUDGET & FINANCIAL POLICIES (continued) Fund Type/Fund Title Purpose Budgeting Basis Accounting Basis GOVERNMENTAL FUNDS General Fund The General Fund is the general operating fund of the District. It is used to account for all financial resources except those required to be accounted for in another fund.Modified Accrual Modified Accrual Revenue Funds The Revenue Funds account for all wastewater user charges billed to customers. User Charge proceeds are recorded in the Revenue Funds and allocated to the various other funds to cover operation and maintenance costs and capital improvement expenditures. Modified Accrual Modified Accrual Stormwater and 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. However, in Fiscal Year 2021 Coldwater Creek Trunk Subdistrict, Maline Creek Trunk Subdistrict, Subdistrict No. 366 (University City Branch of River des Peres Stormwater Subdistrict), Subdistrict No. 367 (Deer Creek Stormwater Subdistrict) Subdistrict No. 369 (Sugar Creek Stormwater Subdistrict) and Subdistrict No. 454 (Seminary Branch of River des Peres) will reinstate the tax levies to provide funding for stormwater capital improvements.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 Sanitary Replacement Fund is dedicated to sanitary projects.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 improvementsand special tax bills issued for any improvement.2.Water Backup Insurance and Reimbursement Fund – to accountfor customer water backup insurance claims resulting from overcharged lines or blocked mains.3. General Insurance Fund – to be used to pay the cost of workers’compensation claims, property insurance, general liability, autoliability, flood insurance and all expenses (i.e. premiums, claims,claim expenses, claim recoveries and claim accruals) related tothese coverages.4.Two Emergency Funds – to account for monies needed toaddress Wastewater and Stormwater emergencies. Suchemergencies require immediate District response. Examples aresewer repairs and replacements to immediately address severedisruption in the operations and maintenance of the District,weather related disruption of District operations, and otherdisruptions of District services caused by dramatic unforeseenevents.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
Strategic Business and Operating PlanFiscal Years 2022-2026 METROPOLITAN ST. LOUIS SEWER DISTRICT 18
METROPOLITAN ST. LOUIS SEWER DISTRICT 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 and sustainability. 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
METROPOLITAN ST. LOUIS SEWER DISTRICT STRATEGIC BUSINESS AND OPERATING PLAN The Fiscal Year (FY) 2022 Strategic Business and Operating Plan (SBOP) is a business‐focused blueprint for serving our ratepayers now and into the future. It is a plan that puts the ratepayers and the St. Louis community first. The SBOP’s goals are clear: Deliver consistent, high quality customer service; Comply with all legal and regulatory requirements and schedules; Minimize customer rate increases; and Be accountable to the St. Louis community. These goals build on the public input and feedback that the District has received since the first SBOP was introduced in 2001. While the FY 2022 goals may appear similar to the original set of goals, the underlying refinements and changes in these goals are significant. The FY 2022 SBOP is easily understood, the goals and resulting strategies are actionable, and the impact of the strategies is measurable. Additionally, the FY 2022 SBOP continues a philosophy that intimately links budgetary expenditures and strategic goals. Under this philosophy, the goals and strategies of the SBOP drive budgetary expenditures and succinctly support the SBOP’s success. Further, the budgetary expenditures for the SBOP are business focused and ultimately serve the ratepayer. To achieve these goals, the FY 2022 SBOP proposes six business‐focused strategies: Strategy 1: Inform, educate and partner to build stakeholder understanding. 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
METROPOLITAN ST. LOUIS SEWER DISTRICT Strategy 2: Manage the District’s costs and revenues to optimize financial impacts. The District continues to face increasing fiscal demands related to regulatory issues affecting its collection and treatment systems. In response to these demands, the District is continuing its important work to protect local waterways, ensure compliance with State and Federal environmental regulations, and provide effective, efficient wastewater and stormwater services to the St. Louis community. This work continues in the form of Project Clear, which includes the District’s multi‐decade, multi‐billion dollar Capital Improvement and Replacement Program (CIRP). It is essential the District diligently manage costs and minimize rate increases. Sound financial management, long‐term planning, internal audit practices, and leveraging of data are critical components of this strategy. Strategy 3: Integrate and improve the District’s business processes. Not accepting the status quo as justification for current and future business practices, and continually reviewing best practices amongst contemporaries are cultural imperatives for continual improvement. The goal of this initiative focuses on identifying and implementing process improvements that will enable the District to meet or exceed established performance, production and customer satisfaction goals. Strategy 4: Promote appropriate standards through proactive regulatory and legislative involvement. The most significant factors affecting current and future rate increases are federal and state regulations and legislation. It is often the case that implementation of multiple regulations compete for the same, scarce funding resources. As authorities in wastewater and stormwater management, it is essential that we assist in the creation of regulations that will efficiently achieve desired results. This 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. 21
METROPOLITAN ST. LOUIS SEWER DISTRICT Strategy 5: Address customer and regulatory needs through a comprehensive infrastructure management program. Maintaining customer service expectations and meeting regulatory requirements are paramount concerns within the District’s mission. However, these must be balanced against the need to cost effectively maintain the District’s wastewater, stormwater, and supporting assets, including data and information technology security. This can only be achieved through investigation, planning, maintenance and capital replacement programs with continual consideration for emerging technology. 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 employee’s role in the success of the overall organization. FISCAL YEAR 2022 OBJECTIVES The District has developed a set of specific objectives that support these strategies and, thus, achieve the goals of the Strategic Business and Operating Plan. Objectives are segmented into “Year 1”, “Year 2” and “Years 3‐5” categories. Combined, these objectives make up the tactical blueprint that we will engage in during FY 2022 and beyond, as we strive to protect the public’s health, safety and water environment by responsibly providing wastewater and stormwater management. Achieving these objectives is the responsibility of various departments within the District. These departments are shown on the following organizational chart: 22
METROPOLITAN ST. LOUIS SEWER DISTRICT THE METROPOLITAN ST. LOUIS SEWER DISTRICT ORGANIZATIONAL CHART BOARD OF TRUSTEES Rate Commission Internal Auditor Secretary‐Treasurer Civil Service Commission Executive Director General Counsel Engineering Human Resources Information Technology Operations Finance 23
METROPOLITAN ST. LOUIS SEWER DISTRICT STRATEGY 1: INFORM, EDUCATE AND PARTNER TO BUILD STAKEHOLDER UNDERSTANDING Objective 1: EXECUTE COMMUNITY OUTREACH PROGRAMS AND ENGAGEMENT PROGRAMS Annual Support Activities a) Maintain relationships with stakeholders and engage additional stakeholders with message synergy to educate and inform on MSD and its goals and initiatives b) Review and update public communication and outreach programs goals and staffing. Milestones Year 1: 2022 Initiation Timeframe Completion Timeframe Complete stormwater listening sessions. Q1, FY 2022 Q4, FY 2022 24
METROPOLITAN ST. LOUIS SEWER DISTRICT STRATEGY 1: INFORM, EDUCATE AND PARTNER TO BUILD STAKEHOLDER UNDERSTANDING Objective 1: EXECUTE COMMUNITY OUTREACH PROGRAMS AND ENGAGEMENT PROGRAMS Milestones Year 2: 2023 Milestones Years 3 ‐ 5: 2024 – 2026 Develop draft employee talking point protocol for Stormwater Capital Program. Get stakeholder groups feedback on engagement topics and process for Stormwater Capital Program. Gather employee input for employee talking point protocol for Stormwater Capital Program. Develop final talking point protocol and implement. Develop plan to engage stakeholder groups for specific deliverables for Stormwater Capital Program. Implement stakeholder group engagement plan. Follow‐up on results of stormwater program polling. Measure results of stakeholders group engagement plan. Evaluate leveraging MSD 70th anniversary in 2024 in conjunction with stormwater initiative. Develop and execute communications plan for wastewater bond election in April 2024. Develop and execute communications plan for stormwater election in April 2025 or August 2025. 25
METROPOLITAN ST. LOUIS SEWER DISTRICT STRATEGY 1: EDUCATE AND PARTNER WITH STAKEHOLDERS TO BUILD SUPPORT Objective 2: EXECUTE OUTREACH PROGRAMS FOR ELECTED REPRESENTATIVES AND OTHER MUNICIPAL OFFICIALS Annual Support Activities a)Develop legislative agenda for both State and Federal activities.b)Conduct meetings with St. Louis City (Mayor’s office and Board of Aldermen) and St. Louis County (County Executive’s office andCounty Council) regarding District goals and needs.c)Enhance relationships with local governments through briefings on projects and other topics of mutual concern with a focus onexpanding peer to peer relationships with staff counterparts.d)Provide annual review of the Legislative Outreach Program results and assess future activities for enhancing effectiveness.e)Conduct annual outreach and Jefferson City briefings for State of Missouri legislators.f)Conduct annual legislative briefing for Federal legislators.Milestones Year 1: 2022 Initiation Timeframe Completion Timeframe 26
METROPOLITAN ST. LOUIS SEWER DISTRICT 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: 2023 Milestones Years 3 ‐ 5: 2024 – 2026 Inform and engage officials on results of public’s desire for a District‐wide stormwater capital program. Evaluate leveraging MSD 70th anniversary in 2024 in conjunction with stormwater initiative. Engage elected officials as appropriate on any new stormwater capital funding initiative. Develop and execute communications plan for wastewater bond election in April 2024. Develop and execute communications plan for stormwater election in April 2025 or August 2025. 27
METROPOLITAN ST. LOUIS SEWER DISTRICT STRATEGY 1: EDUCATE AND PARTNER WITH STAKEHOLDERS TO BUILD SUPPORT Objective 3: EXECUTE DIVERSITY AND ASSOCIATED OUTREACH PROGRAMS Annual Support Activities a) Participate in networking outreach activities and 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. Milestones Year 1: 2022 Initiation Timeframe Completion Timeframe Continue implementation of Disparity Study results and recommendations based on findings, and update diversity programs as necessary. Q1, FY 2022 Q4, FY 2022 Continue collaboration and outreach with youth programs focused on early development of construction industry workers. Q1, FY 2022 Q4, FY 2022 Collaborate with area programs focused on increasing opportunities for hiring low income, unemployed and underemployed individuals for District projects. Q1, FY 2022 Q4, FY 2022 Milestones Year 2: 2023 Milestones Years 3 ‐ 5: 2024 – 2026 Evaluate job placement and impact of the Workforce Development Grant Program and make adjustments if needed. Consider whether or not to include the impact of the utilization of other classes of disadvantaged individuals prior to the execution of the next Disparity Study. Identify opportunities which incentivizes women to enter and participate in the sewer construction industry. Evaluate need to select a consultant in late FY2026 to perform a new Disparity Study. Leverage 10 year anniversary of Community Benefits Agreement. 28
METROPOLITAN ST. LOUIS SEWER DISTRICT STRATEGY 2: MANAGE THE DISTRICT’S COSTS AND REVENUES TO OPTIMIZE FINANCIAL IMPACTS Objective 1: INCREASE COLLECTION OF DELINQUENT REVENUE Annual Support Activities a)Continue to assess and modify collection process to reduce net average collection period by 1 day each fiscal year.b)Evaluate and implement changes to the Customer Assistance Program (CAP) in order to increase participation.Milestones Year 1: 2022 Initiation Timeframe Completion Timeframe Implement a pilot water shut‐off program for commercial customers and assess effectiveness. Q1, FY 2022 Q4, FY 2022 Evaluate alternatives for acquiring water data for commercial customers Q1, FY 2022 Q4, FY 2022 Milestones Year 2: 2023 Milestones Years 3 ‐ 5: 2024 ‐ 2026 Calculate cost savings of shut‐off program. Continue implementation of process improvements relating to the shut‐off program. If applicable, implement alternative for acquiring water data for commercial customers if evaluation concludes it is appropriate. 29
METROPOLITAN ST. LOUIS SEWER DISTRICT STRATEGY 2: MANAGE THE DISTRICT’S COSTS AND REVENUES TO OPTIMIZE FINANCIAL IMPACTS Objective 2: IDENTIFY AND IMPLEMENT COST SAVINGS INITIATIVES Annual Support Activities a)Maintain annual operating budgets that are aligned with approved Rate Commission report.Milestones Year 1: 2022 Initiation Timeframe Completion Timeframe Evaluate integrated payables process results (i.e., e‐payments). Q1, FY 2022 Q4, FY 2022 Investigate the District’s ability to offer non‐traditional benefits. Q1, FY 2022 Q4, FY 2022 Continue to evaluate processes that could potentially be automated. Q1, FY 2022 Q4, FY 2022 Assess changes needed to Wellness Program. Q1, FY 2022 Q4, FY 2022 Milestones Year 2: 2023 Milestones Years 3 ‐ 5: 2024 ‐ 2026 Continue to evaluate and implement process automation. Continue to evaluate and implement process automation. If applicable, implement non‐traditional benefits. Implement any changes needed to the Wellness Program. 30
METROPOLITAN ST. LOUIS SEWER DISTRICT STRATEGY 2: MANAGE THE DISTRICT’S COSTS AND REVENUES TO OPTIMIZE FINANCIAL IMPACTS Objective 3: MAXIMIZE LONG‐TERM FINANCIAL PLANS FOR DISTRICT NEEDS Annual Support Activities 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) Continue using predictive analytics to improve financial forecasting and revenue collection. Milestones Year 1: 2022 Initiation Timeframe Completion Timeframe Implement remaining Board approved rates resulting from the Wastewater Rate Commission Proposal. Q1, FY 2022 Q1, FY 2022 Complete Inflow and Infiltration (I/I) Allocation Study. Q1, FY 2022 Q2, FY 2022 Complete City Water Attribute Assumption Study. Q1, FY 2022 Q2, FY 2022 Milestones Year 2: 2023 Milestones Years 3 ‐ 5: 2024 ‐ 2026 Start Wastewater Rate Commission process. Participate in Wastewater Rate Commission process. If applicable, start Stormwater Capital Rate Commission process. Implement Board approved Rate Commission recommendations. 31
METROPOLITAN ST. LOUIS SEWER DISTRICT STRATEGY 3: INTEGRATE AND IMPROVE THE DISTRICT’S BUSINESS PROCESS Objective 1: IMPLEMENT INFORMATION GOVERNANCE PROGRAM THAT MEETS THE DISTRICT’S RECORDS & INFORMATION DISCOVERY, COMPLIANCE AND INFORMATION SECURITY POLICIES Annual Support Activities a. Continue communication and change management, marketing and messaging campaigns for the IG Program. b. Continue implementation of business process and organization changes. c. Continue to train employees and manage physical and electronic records storage pursuant to the Records Retention Schedule. Milestones Year 1: 2022 Initiation Timeframe Completion Timeframe Complete inaugural Information Governance audit. Q1, FY 2022 Q4, FY 2022 Complete digitizing of MSD employee personnel records. Q1, FY 2022 Q4, FY 2022 Conduct a District‐wide Data Risk Assessment for physical records and data stored in IT Systems. Q1, FY 2022 Q4, FY 2022 Milestones Year 2: 2023 Milestones Years 3 ‐ 5: 2024 ‐ 2026 Assess enterprise compliance with retention schedules. Re‐assess and evaluate IG Program milestones and objectives based upon regulatory requirements. Develop plan to address any issues resulting from the Data Risk assessment. 32
METROPOLITAN ST. LOUIS SEWER DISTRICT STRATEGY 3: INTEGRATE AND IMPROVE THE DISTRICT’S BUSINESS PROCESS Objective 2: INTEGRATE ASSET INFORMATION ACROSS SYSTEMS (ORACLE, MAXIMO AND GIS)) Milestones Year 1: 2022 Initiation Timeframe Completion Timeframe 1.Assess impact of business process changes resulting from automation of assetcapitalization manual processes (milestone from FY21 SBOP) and determine planto address financial impact (if any).Q1, FY 2022 Q2, FY 2022 2.Design and implement automated interfaces for syncing Oracle and Maximo non‐linear fixed assets inventory.Q1, FY 2022 Q2, FY 2022 3.Design requirements and strategy for capitalization of non‐linear fixed assets –Treatment Plants, Pump StationQ2 FY 2022 Q3 FY 2022 4.Perform cost benefit analysis of reconciling (pre‐Oracle) ‘bundled’ collectionssystem assets between GIS and Oracle.Q1 FY 2022 Q1 FY 2022 Milestones Year 2: 2023 Milestones Years 3 ‐ 5: 2024 ‐ 2026 Implement capitalization of non‐linear fixed assets (#3 from milestone year 1). Implement reconciled asset book in conjunction with Oracle EBS upgrade based upon cost benefit analysis (#4 from milestone year 1). 33
METROPOLITAN ST. LOUIS SEWER DISTRICT STRATEGY 3: INTEGRATE AND IMPROVE THE DISTRICT’S BUSINESS PROCESS Objective 3: ORACLE EBS UPGRADE Milestones Year 1: 2022 Initiation Timeframe Completion Timeframe Develop implementation plan and identify implementation partner(s). Q1, FY 2022 Q1, FY 2022 Implementation of HRMS, Finance, Treasury, Capital Projects and Purchasing. Q1, FY 2022 Q4, FY 2022 User Acceptance and Go Live. Q4, FY 2022 Q4, FY 2022 Milestones Year 2: 2023 Milestones Years 3 ‐ 5: 2024 ‐ 2026 Continue to monitor the new implementation to ensure all business processes are working as expected. Continue to improve business processes. 34
METROPOLITAN ST. LOUIS SEWER DISTRICT STRATEGY 3: INTEGRATE AND IMPROVE THE DISTRICT’S BUSINESS PROCESS Objective 4: MOBILE TECHNOLOGY STRATEGY Milestones Year 1: 2022 Initiation Timeframe Completion Timeframe Continue to develop District mobile technology strategy to standardize mobile hardware and software including Mobile Device Management (MDM) for secure usage of MSD applications on Bring Your Own Device (BYOD) and shared remote network access devices Q1, FY 2022 Q3, FY 2022 Implement provision mobile technology standards and required IT infrastructure and processes Q4, FY 2022 Q1, FY 2023 Milestones Year 2: 2023 Milestones Years 3 ‐ 5: 2024 ‐ 2026 Continue to provision standards and infrastructure to support Mobile strategy. Continue to identify and leverage mobile technology to improve district business processes. Assess consumer facing mobile communication strategy utilizing mobile application and text messaging for relaying project status, working in the area notices and for reporting issues. 35
METROPOLITAN ST. LOUIS SEWER DISTRICT STRATEGY 3: INTEGRATE AND IMPROVE THE DISTRICT’S BUSINESS PROCESS Objective 5: CIS SYSTEM REPLACEMENT Milestones Year 1: 2022 Initiation Timeframe Completion Timeframe Milestones Year 2: 2023 Milestones Years 3 ‐ 5: 2024 ‐ 2026 Evaluate CIS system replacement alternatives Create RFP Create Business Case for replacement alternative Implement new system 36
METROPOLITAN ST. LOUIS SEWER DISTRICT 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 Annual Support Activities a)Advocate in regulatory stakeholder groups created to address nutrient criteria, ammonia criteria, emerging contaminants, bacteria criteria, wetweather issues, Impaired Waters (303d) Listing & Methodology and other changes to the Missouri Department of Natural Resources (MDNR) effluentregulations and water quality standards, air emission limits, and biosolids regulations.b)Advocate in state and local environmental and economic organizations such as the Association of Missouri Cleanwater Agencies (AMCA) and theMissouri Water Environment Association (MWEA).c)Advocate in the Water Environment Federation (WEF), Water Research Foundation (WRF) and the National Association of Clean Water Agencies(NACWA).d)Maintain a dialog with the Non‐Governmental Organizations (NGOs) on critical environmental issues.Milestones Year 1: 2022 Initiation Timeframe Completion Timeframe Participate in Missouri‐led stakeholder meetings on Clean Water Act permit fees and advocate for an equitable fee structure. Q1, FY 2022 Q4, FY 2022 Participate in Missouri‐led stakeholder meetings on nutrient reduction strategies and nutrient trading. Q1, FY 2022 Q4, FY 2022 Participate in the Volkswagen Trust grant program stakeholder process, to help MSD affordably replace trucks with more emission friendly equipment. Q1, FY 2022 Q4, FY 2022 37
METROPOLITAN ST. LOUIS SEWER DISTRICT 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: 2023 Milestones Years 3 ‐ 5: 2024 ‐ 2026 Continue to participate in Missouri‐led stakeholder meetings on Clean Water Act permit fees and advocate for equitable fee structure. Implement the stakeholder process for submitting a Municipal Separate Storm Sewer System (MS4) application and Stormwater Management Plan. Continue to participate in Missouri‐led stakeholder meetings on nutrient reduction strategies and nutrient trading. Continue to participate in the Volkswagen Trust grant program stakeholder process, to help MSD affordably replace trucks with more emission friendly equipment. 38
METROPOLITAN ST. LOUIS SEWER DISTRICT STRATEGY 4: PROMOTE APPROPRIATE STANDARDS THROUGH PROACTIVE REGULATORY AND LEGISLATIVE INVOLVEMENT Objective 2: PROMOTE APPROPRIATE REGULATORY AND LEGISLATIVE INITIATIVES THAT IMPACT ALL AREAS OF DISTRICT OPERATIONS Annual Support Activities a) Monitor new regulations and legislation and develop appropriate strategies that impact MSD’s operations, such as legislation on emerging contaminants. 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) Support Missouri DNR’s determination that whole body contact (e.g., swimming) is not an attainable use of the water in the Mississippi River at St. Louis and in the lower River Des Peres. Milestones Year 1: 2022 Initiation Timeframe Completion Timeframe Advocate for a national peak wet weather rule that is consistent with Missouri regulations and the 2013 8th Circuit Iowa League of Cities decision. Q1, FY 2022 Q4, FY 2022 Advocate for reasonable, affordable, and consistent air and water permit requirements for all of MSD’s facilities. Q1, FY 2022 Q4, FY 2022 Milestones Year 2: 2023 Milestones Years 3 ‐ 5: 2024 ‐ 2026 Continue to advocate for a national peak wet weather rule that is consistent with Missouri regulations and the 2013 8th Circuit Iowa League of Cities decision. Renew the Regional General Permit 44 issued by the U.S. Army Corps of Engineers to streamline stormwater and sanitary sewer infrastructure maintenance and repair. Continue to advocate for reasonable, affordable, and consistent air and water permit requirements for all of MSD’s facilities. 39
METROPOLITAN ST. LOUIS SEWER DISTRICT STRATEGY 5: ADDRESS CUSTOMER AND REGULATORY NEEDS THROUGH A COMPREHENSIVE INFRASTRUCTURE MANAGEMENT PROGRAM Objective 1: IMPLEMENT STORMWATER OPERATING AND CAPITAL IMPROVEMENT PROGRAM Annual Support Activities a)Continue to implement stormwater program commensurate with anticipated stormwater revenues.b)Review Stormwater CMOM results and consider adjustments to I/R funds and staffing needs.Milestones Year 1: 2022 Initiation Timeframe Completion Timeframe Implement FY 2022 stormwater CIRP program based on funds generated from reinstated OMCI taxes to address flooding and erosion. Consider potential for additional OMCI tax reinstatement. Q1, FY 2022 Q4, FY 2022 Administer OMCI Municipal Grant Program with funding from reinstated OMCI taxes to address the needs of the municipalities' served by the OMCI’s. Q1, FY 2022 Q4, FY 2022 Milestones Year 2: 2023 Milestones Years 3 ‐ 5: 2024 ‐ 2026 Begin development of Stormwater CIRP to address flooding and erosion based on District Rate proposal. Complete development of Stormwater CIRP to address flooding and erosion based on District wide Rate proposal. Continue to Implement FY 2023 stormwater CIRP program based on funds generated from reinstated OMCI taxes to address flooding and erosion. Continue implementation of stormwater CIRP program based on funds generated from reinstated OMCI taxes to address flooding and erosion. Determine disposition of OMCI taxes as part of Districtwide Rate Proposal. 40
METROPOLITAN ST. LOUIS SEWER DISTRICT STRATEGY 5: ADDRESS CUSTOMER AND REGULATORY NEEDS THROUGH A COMPREHENSIVE INFRASTRUCTURE MANAGEMENT PROGRAM Objective 2: IMPLEMENT WASTEWATER OPERATING AND CAPITAL IMPROVEMENT PROGRAM Annual Support Activities a) Implement the CIRP commensurate with anticipated wastewater revenues. b) Continue to monitor progress and adjust resources, schedule, delivery, method and funding as needed to ensure CMOM requirements per Consent Decree are met and proposed changes are warranted. c) Continue to monitor progress and rate of spending for green infrastructure projects program; adjust program as needed. d) Evaluate post‐construction flow metering for I/I program and re‐assess the need for future capital projects to eliminate Constructed Sanitary Sewer Overflows and provide Capacity Assurance. Update the CIRP based on the results. Milestones Year 1: 2022 Initiation Timeframe Completion Timeframe Procure and implement modeling software upgrades to take advantage of new technology that will increase engineering efficiencies in flow metering, modeling, and capacity assurance analysis. Q1, FY 2022 Q4, FY 2022 Conduct quarterly meetings with Engineering and General Counsel staffs to monitor and adjust projects in order to ensure compliance with the Consent Decree performance measure for the elimination of 85% Constructed Sanitary Overflows by the end of calendar 2023. Q1, FY 2022 Q2, FY 2024 Milestones Year 2: 2023 Milestones Years 3 ‐ 5: 2024 ‐ 2026 Assess new modeling software upgrades and make process changes to maximize efficiencies. Evaluate the CSO Volume Reduction Green Infrastructure and Cityshed Programs for program compliance and future CIRP programming. 41
METROPOLITAN ST. LOUIS SEWER DISTRICT STRATEGY 5: ADDRESS CUSTOMER AND REGULATORY NEEDS THROUGH A COMPREHENSIVE INFRASTRUCTURE MANAGEMENT PROGRAM Objective 3: IMPLEMENT ASSET MANAGEMENT PROGRAM Annual Support Activities a) Continue implementation of the monetized ratings process that incorporates business risk exposure into the prioritization of CIRP projects at wastewater plants and pump stations. Milestones Year 1: 2022 Initiation Timeframe Completion Timeframe Purchase and implement software tools necessary to support asset management plan that incorporates the monetized ratings process for the District’s linear assets. Q1, FY 2022 Q4, FY 2022 Milestones Year 2: 2023 Milestones Years 3 ‐ 5: 2024 ‐ 2026 Ensure that Asset Management is incorporated into CIRP and annual budget process. 42
METROPOLITAN ST. LOUIS SEWER DISTRICT STRATEGY 5: ADDRESS CUSTOMER AND REGULATORY NEEDS THROUGH A COMPREHENSIVE INFRASTRUCTURE MANAGEMENT PROGRAM Objective 4: ENHANCE RELIABILITY OF INFORMATION TECHNOLOGY INFRASTRUCTURE Annual Support Activities a) Strategically leverage Information Technology to sustain, protect and foster innovation of the IT Infrastructure and Enterprise Applications that support the District’s critical business operations. b) Continue to enhance and sustain the Technology Security Risk Program. Milestones Year 1: 2022 Initiation Timeframe Completion Timeframe Continue the development and implementation of the IT Disaster Recovery Strategy which includes Critical Tier 1 business systems and associated infrastructure that support the District’s critical operations (Maximo, EBS,GIS). Q1, FY 2022 Q2, FY 2022 Complete the development of the Technology Security Risk Program through the introduction of additional governance processes, policies, and an employee security awareness program to further protect MSD hardware/software/information assets. Q1, FY 2022 Q2, FY 2022 Continue to develop a Master Data Management (MDM) Program Strategy and associated technical infrastructure to centralize, manage and govern enterprise data (Customer, Address Parcel Owner, lateral and horizontal assets). Q1, FY 2022 Q3, FY 2022 Milestones Year 2: 2023 Milestones Years 3 ‐ 5: 2024 ‐ 2026 Implement Master Data Management Program. Continue to enhance Master Data Management Program and extend capabilities to enhancing customer digital experience. 43
METROPOLITAN ST. LOUIS SEWER DISTRICT STRATEGY 5: ADDRESS CUSTOMER AND REGULATORY NEEDS THROUGH A COMPREHENSIVE INFRASTRUCTURE MANAGEMENT PROGRAM Objective 5: IMPLEMENT TECHNOLOGIES AND DATA DRIVEN SOLUTIONS TO REDUCE CAPITAL COSTS AND INCREASE UTILITY PERFORMANCE Annual Support Activities a) Engage a Wet Weather Optimization Team to continually evaluate new technology for cost savings and operational efficiencies. Milestones Year 1: 2022 Initiation Timeframe Completion Timeframe Develop Wet Weather Optimization Plan for Lemay Service Area. Q1, FY 2022 Q4, FY 2022 Design SCADA system upgrade. Q1, FY 2022 Q4, FY 2022 Plan Wet Weather Operational Structure for Organization. Q1, FY 2022 Q4, FY 2022 Milestones Year 2: 2023 Milestones Years 3 ‐ 5: 2024 ‐ 2026 Execute Wet Weather Optimization Plan for Lemay Service Area. Complete Wet Weather Optimization Plan for Lemay Service Area. Execute SCADA system upgrade. Complete SCADA system upgrade. Implement Wet Weather Operational Structure for Organization. Evaluate additional Service Areas for Wet Weather Optimization opportunities. Finalize CIRP based on Wet Weather Optimization Plan for Lemay Service Area. 44
METROPOLITAN ST. LOUIS SEWER DISTRICT STRATEGY 6: CREATE A LEARNING AND BUSINESS‐ORIENTED CULTURE BASED ON COMPETENCY AND ACCOUNTABLILITY Objective 1: INCREASE ORGANIZATIONAL PERFORMANCE THROUGH IMPROVED COMMUNICATIONS Annual Support Activities a) Conduct onboarding and orientation training for new employees. b) Facilitate annual compliance training for employees. Milestones Year 1: 2022 Initiation Timeframe Completion Timeframe Work with departments to identify mandatory compliance training to be administered during the first 90 days of employment. Q1, FY 2022 Q3, FY 2022 Milestones Year 2: 2023 Milestones Years 3 ‐ 5: 2024 ‐ 2026 Complete and establish mandatory compliance training for all employees. Training will include employee workplace safety protocols and professional development. Review metrics of annual compliance training for all employees to ensure goals are met and make revisions as necessary. Develop department specific onboarding training for new hires and newly promoted employees. 45
METROPOLITAN ST. LOUIS SEWER DISTRICT STRATEGY 6: CREATE A LEARNING AND BUSINESS‐ORIENTED CULTURE BASED ON COMPETENCY AND ACCOUNTABLILITY Objective 2: IMPROVE ORGANIZATIONAL EFFECTIVENESS THROUGH LEADERSHIP DEVELOPMENT AND SUCCESSION MANAGEMENT Annual Support Activities a) Provide external and internal training opportunities to support leadership goals. Milestones Year 1: 2022 Initiation Timeframe Completion Timeframe Identify key positions that may be at risk of vacancy within the next 3‐5 years and then assess the knowledge, skills, and abilities needed to support business continuity. Q1, FY 2022 Q4, FY 2022 Establish a compensation study to determine pay and benefits for employees. Q1, FY 2022 Q4, FY 2022 Milestones Year 2: 2023 Milestones Years 3 ‐ 5: 2024 ‐ 2026 Present Leadership Development and Succession Management initiative to the Department Directors and Board for necessary approvals. Implement the initiative within Human Resources processes and efforts to attract, retain, develop, and sustain high quality employees. Establish a compensation plan aligned to the District’s business goals. Continuously plan, support, and measure the development progress of existing and emerging leaders for future vacancies within the organization. Establish compensation resources on where to compete, how competitive we need to be and what we choose to enhance in salaries and benefits. 46
METROPOLITAN ST. LOUIS SEWER DISTRICT STRATEGY 6: CREATE A LEARNING AND BUSINESS‐ORIENTED CULTURE BASED ON COMPETENCY AND ACCOUNTABLILITY Objective 3: INCREASE INDIVIDUAL ACCOUNTABILITY AND JOB SATISFACTION THROUGH CONTINUAL PERFORMANCE COACHING AND TRAINING Annual Support Activities a)Design and develop training programs to support improved performance outcomes.Milestones Year 1: 2022 Initiation Timeframe Completion Timeframe Develop a training course on Writing Effective Performance Improvement Plans and Impact of Changed Behavior, outlining in detail any issues or behaviors causing problems, corrective actions to take, and resources available to offer support. Q1, FY 2022 Q4, FY 2022 Milestones Year 2: 2023 Milestones Years 3 ‐ 5: 2024‐ 2026 Implement Writing Effective Performance Improvement Plans and Impact of Changed Behavior Training Program as a pilot course to managers and then offer as a scheduled classroom and online course. Follow up with managers in 30–90 days to assess the impact of Effective Performance Improvement Plans and Impact of Changed Behavior as a practical application tool. Establish a fair and consistent document to help employees understand their current challenges and long‐term goals and to take an active role in supporting them. Equip managers with a consistent tool to administer all employee performance improvement plans by providing guidelines throughout the process. 47
METROPOLITAN ST. LOUIS SEWER DISTRICT STRATEGY 6: CREATE A LEARNING AND BUSINESS‐ORIENTED CULTURE BASED ON COMPETENCY AND ACCOUNTABLILITY Objective 4: RESTRUCTURE A RECRUITMENT STRATEGY THAT PROMOTES AND RETAINS A TALENTED AND DIVERSIFIED WORKFORCE Annual Support Activities a)Leverage recruitment sources and various referral systems for support with MSD job openings and vacancies.Milestones Year 1: 2022 Initiation Timeframe Completion Timeframe Conduct department specific focus groups to discuss their experiences, gather input related to current processes, and identify areas for improvement. Q1, FY 2022 Q4, FY 2022 Re‐evaluate and assess the process of recruiting and hiring to secure the right people with the right skill sets needed for the organization’s business. Q1, FY 2022 Q4, FY 2022 Milestones Year 2: 2023 Milestones Years 3 ‐ 5: 2024 ‐ 2026 Establish an internal recruitment process with diverse high‐quality candidates within the organization who can be cross trained to fill specific position gaps. Increase opportunities to develop more internal trainee and apprenticeship programs in key areas that are difficult to fill from the outside (due to competitors or other factors). Develop different recruitment approaches and methods of hiring for specific positions within the organization, through “Internal” job fairs, and more focused competency criteria methods for screening specific applicants for advanced selection of qualified applicants. 48
METROPOLITAN ST. LOUIS SEWER DISTRICT STRATEGY 6: CREATE A LEARNING AND BUSINESS‐ORIENTED CULTURE BASED ON COMPETENCY AND ACCOUNTABLILITY Objective 5: “SHOW ME MSD” – BUSINESS PARTNERSHIP TO MEET THE NEEDS OF THE COMMUNITIES THAT SUPPORT THEM Annual Support Activities a) Attend job fairs at colleges and agencies to assist in obtaining qualified and diverse applicants for open positions. b) Recruit qualified interns for open positions. Milestones Year 1: 2022 Initiation Timeframe Completion Timeframe Develop a school and business collaboration plan for a mentorship program focused on diverse students who have an interest in STEM careers. Q1, FY 2022 Q1, FY 2022 Milestones Year 2: 2023 Milestones Years 3 ‐ 5: 2024 ‐ 2026 Establish mentorship program focused on diverse students who have an interest in STEM careers. Recruit non‐traditional students who may be interested in the ERTC scholarship and/or other apprenticeship or internship programs. Establish an externship for teachers to spend time at the “District” to learn through direct experience about skill requirements and opportunities related to classroom subjects that will enhance their teaching abilities and relevance to students learning. Recruit teachers interested in an externship partnership with “MSD” professionals to develop enhanced teaching approaches to “real‐life” occupations. 49
METROPOLITAN ST. LOUIS SEWER DISTRICT STRATEGY 6: CREATE A LEARNING AND BUSINESS‐ORIENTED CULTURE BASED ON COMPETENCY AND ACCOUNTABLILITY Objective 6 IIMPLEMENT SAFETY AND SECURITY TRAINING TO SUPPORT TRAINING TO SUPPORT A SAFE WORK ENVIRONMENT. Annual Support Activities a) Provide Annual Safety and Disaster Training Employees. b) Review Safety Communication and Training Protocols. Milestones Year 1: 2022 Initiation Timeframe Completion Timeframe Assess security monitoring and access issues in the field and at all facilities. Q1, FY 2022 Q4, FY 2022 Identify gaps in security, safety and incident response and reporting. Q1, FY 2022 Q4, FY 2022 Milestones Year 2: 2023 Milestones Years 3 ‐ 5: 2024 ‐ 2026 Develop plans to address gaps in security, safety and incident response and reporting. Execute plans to address any security monitoring, safety, as well as incident response and reporting. This may include implementing additional security measures and added security personnel. Identify plans and systems required to properly support safe work environment. Measure success of implemented processes and systems required to properly support safe work environment. 50
BUDGET PROCESS FY22 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 FY22 STRATEGIC BUSINESS PLAN STRATEGY OBJECTIVE Assume all coronavirus pandemic restrictions and provisions remain in place through the end of calendar year 2021. 2 2 As part of budget submittal and after discussion with the Executive Director, each Department will indicate which vacant positions are to be eliminated. 2 2 No planned acceleration of Consent Decree projects. Acceleration of any projects during fiscal year only allowed after fiscal review by senior management. 5 2 All business cases will also require extended justification as to why new initiatives need to be done this year and cannot wait until future budget requests. 2 2 Department Directors and Managers begin budget development by providing an updated expenditure forecast for the remainder of FY21. A two step, zero-based budgeting method is used to develop the FY22 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. 51
BUDGET PROCESS FY22-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. FY22 Total Revenue: (shown in million $) Wastewater User Charges: $436.9 Revenue Bonds: 119.0 Taxes: 43.0 Investment and Other Income: 10.4 Use of Fund Balances: 106.6 TOTAL DISTRICT REVENUE: $715.9 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. FY22 Total Expense: (shown in million $) Operating Budget: $230.9 CIRP: 357.7 Debt Service: 127.3 TOTAL DISTRICT EXPENSES: $715.9 52
Wastewater Revenue Fund$436,595,287GENERAL FUND$189,523,300$107,000,000SANITARY REPLACEMENT FUND$1,100,000WASTEWATER EMERGENCY FUND$3,500,000WATER BACK-UP INSUR. & REIMB. FUNDMSD Flow of User Charges FY22$9,000,000GENERAL INSURANCE FUND$126,471,987DEBT SERVICE FUND53
Operating Debt ServiceCapital Improvement & Replacemen Program TOTALWastewater User Charges (1) $202.3 $126.5 $108.1 $436.9Revenue Bonds 0.0 0.0 119.0 119.0 Taxes 22.1 0.0 20.9 43.0 Investment Income & Other 4.9 0.5 5.0 10.4 Fund Balances 1.6 0.3 104.7 106.6 TOTAL $230.9 $127.3 $357.7 $715.9Sources of FundingFY22($s in millions)(1) Includes sewer service charges from the Wastewater Revenue Fund net of the bad debt provision and late charges from the General Fund.54
FY22 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 Fund for construction projects and emergencies. A chart detailing the flow of funds is also included in the following pages of the Budget Summary section. 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 FY22 is estimated at $436.6 million. 55
FY21 SOURCES OF FUNDING-continued Other User Charges: Other User Charge revenue such as Late Fees, Lien Interest, Refunds and Account Adjustments are estimated to be $299 thousand. 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 FY22 User Charge revenue is estimated to be $436.9 million. The District provides an assistance program to customers who meet the eligibility requirements of income, age or disability. Those customers who are eligible will receive a credit equal to 50% of their sewer service charge bill. A composite schedule of the budgeted Wastewater and Stormwater user charge revenue by customer class can be found in the pages of the Revenue Funds Section. REVENUE BONDS The District plans to receive approximately $119.0 million in bond and loan proceeds in FY22 to be used for capital improvement projects. These proceeds are expected to 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. 56
FY22 SOURCES OF FUNDING-continued AD VALOREM TAXES The District’s budget for tax revenue in FY22 totals $43.0 million. During FY22 all taxpayers within the District’s boundaries will be assessed a $0.0175 (one point seventy-five 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 $0.0903 (nine point zero three cents) per $100 of assessed valuation tax levy to pay for the District’s non-regulatory stormwater costs. This tax revenue of approximately $33.9 million is recorded in the Stormwater Regulatory Fund ($5,639,802) and the Districtwide Stormwater Fund ($28,229,377) of the District. Additional tax revenue of approximately $1.1 million for Railroad and Utility, Financial Institution Tax, TIF PILOT refunds, and other sources are also recorded to the Stormwater Regulatory Fund ($177,430) and the Districtwide Stormwater Fund ($896,860).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 were collected. However, in FY21 the District reinstated six of the tax levies to provide funding for stormwater capital projects for Coldwater Creek Trunk Subdistrict will be assessed to estimated revenues of $2.0 million, Maline Creek Trunk Subdistrict will be assessed to estimated revenues of $0.7 million, Subdistrict No. 366 (University City Branch of River des Peres Stormwater Subdistrict) will be assessed to estimated revenues of $0.9 million, Subdistrict No. 367 (Deer Creek Stormwater Subdistrict) will be assessed to estimated revenues of $3.9 million, Subdistrict No. 369 (Sugar Creek Stormwater Subdistrict) will be assessed to estimated revenues of $0.3 million, and Subdistrict No. 454 (Seminary Branch of River des Peres) will be assessed to estimated revenues of $0.2 million. The detailed taxes rates are included in the tax ordinance section. INVESTMENT INCOME & OTHER FEES Investment Income and Other Fees will fund $10.4 million of the Budget. Investment income of approximately $3.6 million is anticipated. Connection fees are expected to generate $3.0 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. Miscellaneous income of approximately $3.2 million is expected, comprised mostly of $1.4 million for grant revenue (discussed below), $1.1 million relating to court awarded court costs and attorney fees, $236 thousand pertaining to forfeited construction deposits, reimbursement of district costs totaling $152 thousand and the remainder consists of $277 thousand of miscellaneous income. Rental income is expected to generate $311 thousand. Finally, $202 thousand is expected to be generated from the sale of property. 57
GRANT INCOME Grant income of $1.4 million is anticipated during FY22 for 2020 State Stormwater Grants reimbursement from Missouri Department of Natural Resources. These dollars are included in the Investment Income & Other Fees Category 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 $106.6 million during FY22. 58
FY22DEPARTMENT No. DollarsSecretary - Treasurer 7 923,593 Executive Director 20 2,219,280 General Counsel 8 1,297,353 Human Resources 23 3,190,335 Finance 62 4,989,172 Information Systems 52 6,771,076 Engineering 237 26,297,325 Operations 60863,409,191 Total Available Positions1,017109,097,325Note: Dollars include salary, FICA, insurance and pensionMetropolitan St. Louis Sewer DistrictFY22 ALLOCATED POSITIONS 59
TYPE OF PROJECT PROJECT COST
CONSTRUCTION
Wastewater Engineering 65 $47,611,000
Wastewater Construction 56 281,988,000
Stormwater Engineering 4 1,430,000
Stormwater Construction 18 16,386,522
TOTAL:143 $347,415,522
CONTINUED
Wastewater Continued 3 $9,521,000
Stormwater Continued 2 799,000
TOTAL:5 $10,320,000
TOTAL CIRP:148 $357,735,522
METROPOLITAN ST. LOUIS SEWER DISTRICT
CAPITAL IMPROVEMENT AND REPLACEMENT PROGRAM
SUMMARY - FY22
NUMBER OF PROJECTS
60
METROPOLITAN ST. LOUIS SEWER DISTRICT
CHANGES IN TOTAL FUND BALANCE
CONSOLIDATED STATEMENT OF CHANGES IN FUND BALANCE
FY19 FY20 FY21 FY21 FY22 FY23 FY24
Actual Actual Budget Forecast Budget Budget Budget
FUND BALANCE B.O.P.$471,062,996 $389,207,836 $382,252,771 $382,426,481 $426,288,371 $319,686,149 $216,938,740
Revenues:
Revenue Bonds 72,989,204 364,401,977 165,710,285 270,710,285 119,000,000 237,575,000 250,775,000
Wastewater User Charge 395,582,755 424,788,345 433,308,291 415,940,554 436,894,630 453,965,223 470,142,520
Stormwater User Charge (2,852)(1,801)-(924)---
Taxes 34,107,619 35,439,441 42,664,277 43,096,662 43,005,866 43,005,866 43,005,866
Interest on Investments 21,316,069 17,895,386 6,457,603 8,288,860 3,609,400 2,595,700 1,885,200
Connection and Other Fees 3,063,458 3,012,368 3,189,000 3,246,011 3,048,000 3,048,000 3,048,000
Proceeds from Sale of Property 330,555 105,227 253,000 148,073 202,000 202,000 202,000
Rental Income 301,446 301,631 281,000 308,815 311,000 311,000 311,000
Miscellaneous 3,220,229 12,875,168 2,096,000 2,062,748 3,208,000 3,108,000 1,808,000
Total Revenues 530,908,484 858,817,742 653,959,456 743,801,084 609,278,896 743,810,789 771,177,586
Expenditures:
Personnel Services 106,479,260 110,127,362 116,770,412 112,777,702 119,646,104 123,134,455 127,009,130
Supplies 15,361,869 15,442,618 17,815,274 18,055,390 19,475,236 20,972,632 22,063,306
Utilities 16,906,052 15,762,631 17,076,928 16,277,178 16,937,966 17,682,090 17,186,930
Contractual Services 56,440,392 55,306,684 62,478,407 64,511,746 69,076,203 70,092,815 69,275,753
Capital Outlay 10,076,488 8,619,175 6,807,948 7,259,950 5,764,600 6,201,192 6,325,216
Construction and Engineering 292,888,460 245,032,587 391,721,710 364,998,090 357,735,522 471,183,522 426,115,082
Principal Payments 50,941,502 52,587,600 56,629,100 56,629,100 61,157,300 69,637,520 81,463,157
Interest Payments 61,304,959 84,045,981 61,265,972 57,396,738 63,285,283 63,262,197 70,422,795
Agency and Other Debt Expenses 2,364,661 278,674,459 3,393,100 2,033,300 2,802,904 4,391,775 5,282,056
Total Expenditures 612,763,644 865,599,097 733,958,850 699,939,193 715,881,117 846,558,197 825,143,426
Net Operating Income (Loss) (81,855,160) (6,781,355) (79,999,394)43,861,890 (106,602,222) (102,747,409) (53,965,840)
Interfund Transfers -------
Increase (Decrease) in Fund Bal.(81,855,160) (6,781,355) (79,999,394)43,861,890 (106,602,222) (102,747,409) (53,965,840)
Percentage of Change -17%-2%-21%11%-25%-32%-25%
FUND BALANCE E.O.B.$389,207,836 $382,426,481 $302,253,377 $426,288,371 $319,686,149 $216,938,740 $162,972,900
Note: The FY24 Construction and Engineering expense has been adjusted by -12.0% for delays and -8.4% of the FY21 forecast for liquidations which is a process consistent with that
used by MSD in its Rate Change Proposals. As a result of these adjustments, the Construction and Engineering FY24 expense on this page is lower than what is shown in the Budget
Supplement document.61
GENERAL FUND REVENUE FUNDSOPER. MAINT. & CONST. IMPR FUNDSCONSTRUCTION FUNDSDEBT SERVICE FUNDS SPECIAL FUNDS TOTALFUND BALANCE B.O.P.$41,408,513$- $48,319,646 $260,252,059 $51,533,513 $24,774,639 $426,288,371Revenue Bonds---119,000,000 --119,000,000 Stormwater O&M Interfund Revenue------ -Wastewater User Charge299,342 436,595,287 ----436,894,630 Stormwater User Charge-------Taxes--43,005,866 ---43,005,866 Interest on Investments 356,600 -471,700 2,006,500 522,600 252,000 3,609,400 Connection and Other Fees2,054,000 ----994,000 3,048,000 Proceeds from Sale of Property 202,000 -----202,000 Rental Income 311,000 -----311,000 Miscellaneous 1,808,000 -1,400,000 ---3,208,000 Total Revenues 5,030,942 436,595,287 44,877,566 121,006,500 522,600 1,246,000 609,278,896 Personnel Services 118,486,991 ----1,159,113 119,646,104 Supplies 19,475,236 -----19,475,236 Utilities 16,937,966 -----16,937,966 Contractual Services 55,618,402 -645,088 --12,812,713 69,076,203 Capital Outlay 5,764,600 -----5,764,600 Construction and Engineering 18,185,000 -19,035,522 320,515,000 --357,735,522 Principal Payments----61,157,300 -61,157,300 Interest Payments----63,285,283 -63,285,283 Agency and Other Debt Expense---773,500 2,029,404 -2,802,904 Interfund Labor Transfers (34,378,037)-26,660,537 7,692,607 -24,893 0 Total Expenditures 200,090,157 -46,341,147 328,981,107 126,471,987 13,996,719 715,881,117 Net Operating Income (Loss) (195,059,215) 436,595,287 (1,463,581) (207,974,607) (125,949,387) (12,750,719) (106,602,222)Interfund Transfers189,523,300 (436,595,287)-107,000,000 126,471,987 13,600,000 -Increase (Decrease) in Fund Bal. (5,535,914)-(1,463,581) (100,974,607)522,600 849,281 (106,602,221)Percentage of Change-13%--3%-39%1%3%-25%FUND BALANCE E.O.P.$35,872,599$-$46,856,065 $159,277,452 $52,056,113 $25,623,920 $319,686,150METROPOLITAN ST. LOUIS SEWER DISTRICTCONSOLIDATED STATEMENT OF CHANGE IN FUND BALANCEFOR FY22 BUDGET62
Department Expense Type General Fund
Improvement
Fund
Sanitary
Replacement
Fund
Stormwater
Regulatory Fund
Districtwide
Stormwater
Fund
Proposed SW
Capital Fund
OMCI Funds
Total TOTAL
Operations Department Stormwater Labor (4,314,408)$ -$ -$ -$ 4,314,408$ -$ -$ -$
Operations Department Stormwater Equipment (2,615,467) - - - 2,615,467 - - -
Operations Department Stormwater Supplies (2,190,682) - - - 2,190,682 - - -
Operations Department Stormwater Overhead (4,659,186) - - - 4,659,186 - - -
(13,779,742) - - - 13,779,742 - - -
Engineering Department Stormwater Labor (3,627,636) - - 2,544,300 1,083,337 - - -
Engineering Department Stormwater Overhead (4,684,807) - - 3,285,763 1,399,044 - - -
Engineering Department SW CIRP Interfund Labor (4,568,352) - - - 3,381,385 - 1,186,967 -
(12,880,795) - - 5,830,062 5,863,766 - 1,186,967 -
(26,660,537)$ -$ -$ 5,830,062$ 19,643,508$ -$ 1,186,967$ -$
(7,717,500) 24,893 7,692,607 - - - - -
Total Interfund Labor (34,378,037)$ 24,893$ 7,692,607$ 5,830,062$ 19,643,508$ -$ 1,186,967$ -$
Metropolitan Saint Louis Sewer District
FY22 Interfund Transfer Activity
Operations Department Stormwater Subtotal
Engineering Department Stormwater Subtotal
Stormwater Subtotal
Engineering Department Wastewater Subtotal
63
Department Expense Type General Fund
Improvement
Fund
Sanitary
Replacement
Fund
Stormwater
Regulatory Fund
Districtwide
Stormwater
Fund
Proposed SW
Capital Fund
OMCI Funds
Total TOTAL
Operations Department Stormwater Labor (4,443,840)$ -$ -$ -$ 4,443,840$ -$ -$ -$
Operations Department Stormwater Equipment (2,693,931) - - - 2,693,931 - - -
Operations Department Stormwater Supplies (2,256,402) - - - 2,256,402 - - -
Operations Department Stormwater Overhead (4,798,961) - - - 4,798,961 - - -
(14,193,134) - - - 14,193,134 - - -
Engineering Department Stormwater Labor (3,736,466) - - 2,620,629 1,115,837 - - -
Engineering Department Stormwater Overhead (4,825,351) - - 3,384,336 1,441,016 - - -
Engineering Department SW CIRP Interfund Labor (4,711,638) - - - 3,266,724 - 1,444,914 -
(13,273,455) - - 6,004,964 5,823,577 - 1,444,914 -
(27,466,590)$ -$ -$ 6,004,964$ 20,016,711$ -$ 1,444,914$ -$
(8,180,550) 45,028 8,135,109 - - - 412 -
Total Interfund Labor (35,647,140)$ 45,028$ 8,135,109$ 6,004,964$ 20,016,711$ -$ 1,445,326$ -$
Metropolitan Saint Louis Sewer District
FY23 Interfund Transfer Activity
Operations Department Stormwater Subtotal
Engineering Department Stormwater Subtotal
Stormwater Subtotal
Engineering Department Wastewater Subtotal
64
Department Expense Type General Fund
Improvement
Fund
Sanitary
Replacement
Fund
Stormwater
Regulatory Fund
Districtwide
Stormwater
Fund
Proposed SW
Capital Fund
OMCI Funds
Total TOTAL
Operations Department Stormwater Labor (4,577,155)$ -$ -$ -$ 4,577,155$ -$ -$ -$
Operations Department Stormwater Equipment (2,774,749) - - - 2,774,749 - - -
Operations Department Stormwater Supplies (2,324,094) - - - 2,324,094 - - -
Operations Department Stormwater Overhead (4,942,930) - - - 4,942,930 - - -
(14,618,928) - - - 14,618,928 - - -
Engineering Department Stormwater Labor (3,848,560) - - 2,699,247 1,149,312 - - -
Engineering Department Stormwater Overhead (4,970,112) - - 3,485,866 1,484,246 - - -
Engineering Department SW CIRP Interfund Labor (4,846,082) - - - 3,711,728 - 1,134,354 -
(13,664,753) - - 6,185,113 6,345,286 - 1,134,354 -
(28,283,681)$ -$ -$ 6,185,113$ 20,964,215$ -$ 1,134,354$ -$
(8,671,383) 25,911 8,632,641 - - - 12,831 -
Total Interfund Labor (36,955,064)$ 25,911$ 8,632,641$ 6,185,113$ 20,964,215$ -$ 1,147,184$ -$
Engineering Department Wastewater Subtotal
Stormwater Subtotal
Operations Department Stormwater Subtotal
Engineering Department Stormwater Subtotal
Metropolitan Saint Louis Sewer District
FY24 Interfund Transfer Activity
65
METROPOLITAN ST. LOUIS SEWER DISTRICT
Sewer Service Allocation by fund for FY22
($s in thousands)
This table should be
read with a focus on
the rows. Positive
numbers represent a
transfer into the fund
listed in the row and
out of the fund listed in
the column.1101 - General Fund2000 - Principal and Interest Funds3306 - Wastewater Revenue Fund4104 - Water Backup Fund4105 - General Insurance Fund4122 - Wastewater Emergency Fund6660 - Sanitary Replacement FundNet Transfer In / (Out)1101 - General Fund - - 189,523 - - - - 189,523
2000 - Principal and Interest
Funds - - 126,472 - - - - 126,472
3306 - Wastewater Revenue
Fund (189,523) (126,472) - (3,500) (9,000) (1,100) (107,000) (436,595)
4104 - Water Backup Fund - - 3,500 - - - - 3,500
4105 - General Insurance Fund - - 9,000 - - - - 9,000
4122 - Wastewater Emergency
Fund - - 1,100 - - - - 1,100
6660 - Sanitary Replacement
Fund - - 107,000 - - - - 107,000
This page provides detail of fund transfers allowing the user of this book to better understand which fund is the source and which fund is the
recipient of a fund transfer. This information is presented in a summary fashion in multiple places throughout the book.
66
METROPOLITAN ST. LOUIS SEWER DISTRICT
Sewer Service Allocation by fund for FY23
($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 - - 205,061 - - - - 205,061
2000 - Principal and Interest
Funds - - 135,429 - - - - 135,429
3306 - Wastewater Revenue
Fund (205,061) (135,429) - (6,000) (7,000) - (100,000) (453,491)
4104 - Water Backup Fund - - 6,000 - - - - 6,000
4105 - General Insurance Fund - - 7,000 - - - - 7,000
4122 - Wastewater Emergency
Fund - - - - - - - -
6660 - Sanitary Replacement
Fund - - 100,000 - - - - 100,000
This page provides detail of fund transfers allowing the user of this book to better understand which fund is the source and which fund is the
recipient of a fund transfer. This information is presented in a summary fashion in multiple places throughout the book.
67
METROPOLITAN ST. LOUIS SEWER DISTRICT
Sewer Service Allocation by fund for FY24
($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 - - 201,717 - - - - 201,717
2000 - Principal and Interest
Funds - - 154,746 - - - - 154,746
3306 - Wastewater Revenue
Fund (201,717) (154,746) - (6,000) (7,000) - (100,000) (469,462)
4104 - Water Backup Fund - - 6,000 - - - - 6,000
4105 - General Insurance Fund - - 7,000 - - - - 7,000
4122 - Wastewater Emergency
Fund - - - - - - - -
6660 - Sanitary Replacement
Fund - - 100,000 - - - - 100,000
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.
68
GENERALFUNDA fund established by administrative action to finance the ordinary operations of theDistrict. It is used to account for all revenues and activities not provided for in anyother fund.69
METROPOLITAN ST. LOUIS SEWER DISTRICT
CHANGES IN FUND BALANCE
1101 - General Fund
FY19 FY20 FY21 FY21 FY22 FY23 FY24
Actual Actual Budget Forecast Budget Budget Budget
FUND BALANCE B.O.P.$71,404,900 $56,099,523 $70,720,832 $79,587,863 $41,408,513 $35,872,598 $38,895,427
Wastewater User Charge 760,242 (375,315) 324,400 (2,321,467) 299,342 474,700 680,470
Stormwater User Charge 5,620 15,961 -----
Taxes 19,616 (42,518)- (20,941)---
Interest on Investments 1,371,078 1,079,585 1,370,203 947,080 356,600 295,200 259,600
Connection and Other Fees 2,042,281 2,087,882 1,988,000 1,966,058 2,054,000 2,054,000 2,054,000
Proceeds from Sale of Property 330,556 105,228 253,000 148,073 202,000 202,000 202,000
Rental Income 301,446 301,631 281,000 308,815 311,000 311,000 311,000
Miscellaneous 2,016,465 8,639,183 2,096,000 1,846,795 1,808,000 1,808,000 1,808,000
Total Revenues 6,847,303 11,811,636 6,312,603 2,874,413 5,030,942 5,144,900 5,315,070
Personnel Services 105,812,808 109,216,535 116,020,412 111,892,576 118,486,991 121,940,568 125,779,427
Supplies 15,361,869 15,442,618 17,815,274 18,055,390 19,475,236 20,972,632 22,063,306
Utilities 16,906,052 15,762,631 17,076,928 16,277,178 16,937,966 17,682,090 17,186,930
Contractual Services 44,818,241 44,662,388 50,846,342 52,854,983 55,618,402 56,378,760 55,300,319
Capital Outlay 10,076,488 8,619,175 6,807,948 7,259,950 5,764,600 6,201,192 6,325,216
Construction and Engineering 14,616,318 21,447,772 22,125,000 22,837,044 18,185,000 19,655,000 18,255,000
Principal Payments 33,702 ------
Interest Payments 623 ------
Interfund Labor Transfers (33,937,137) (31,782,424) (32,237,652) (26,323,717) (34,378,037) (35,647,140) (36,955,064)
Total Expenditures 173,688,965 183,368,696 198,454,251 202,853,404 200,090,157 207,183,102 207,955,134
Net Operating Income (Loss) (166,841,662) (171,557,059) (192,141,649) (199,978,990) (195,059,215) (202,038,202) (202,640,064)
Interfund Transfers 151,536,285 195,045,399 176,508,719 161,799,639 189,523,300 205,061,031 201,716,542
Increase (Decrease) in Fund Bal. (15,305,377) 23,488,340 (15,632,929) (38,179,351) (5,535,914) 3,022,829 (923,522)
Percentage of Change -21%42%-22%-48%-13%8%-2%
FUND BALANCE E.O.P.$56,099,523 $79,587,863 $55,087,902 $41,408,513 $35,872,598 $38,895,427 $37,971,905
70
METROPOLITAN ST. LOUIS SEWER DISTRICT
FY22 General Fund Budget and Two Year Projection
Total District
Actual Actual Budget Forecast Budget Projected Projected
FY19 FY20 FY21 FY21 FY22 FY23 FY24
51010 Salaries & Wages 65,780,719 68,138,149 73,354,947 69,395,085 75,505,260 77,601,627 79,929,676
51020 Overtime 3,647,023 2,577,573 2,597,275 2,572,965 2,573,046 2,637,877 2,717,014
51030 Compensatory Pay Accrual 122,689 (54,702)1 68,471 ---
51040 Sick Leave Accrual 808,146 788,826 869,760 779,188 804,360 828,360 853,320
51050 Vacation Accrual 734,709 1,259,699 768,600 1,200,000 1,187,520 1,223,160 1,259,760
51060 Worker's Compensation Pay 208,946 65,067 -115,862 ---
51070 Board Member Fees 1,600 1,525 2,700 2,700 5,400 5,400 5,400
51080 Floating Holiday Accrual 65,033 94,782 -100,000 ---
51090 Civil Service Commision Fees 280 1,023 3,000 3,000 2,500 2,550 2,601
51100 Emp Service & Incentive Awards 56,352 44,954 76,000 63,500 79,000 80,580 82,192
51120 Membership & Licensing Fees 300,060 182,756 264,948 269,589 273,916 276,232 281,756
51130 Education Assistance Program 105,940 111,037 173,000 173,000 175,000 178,500 182,070
51210 FICA Taxes 5,079,656 5,159,439 5,810,345 5,305,784 5,972,992 6,138,322 6,322,472
51220 Group Insurance 7,942,388 8,953,150 10,903,821 9,427,577 11,188,424 12,042,124 12,979,354
51230 Pension Contributions-Defined
Benefit Plan 12,609,689 13,062,014 13,702,000 13,702,000 13,755,000 13,755,000 13,755,000
51231 Pension Contributions-Defined
Contribution Plan 2,131,730 2,565,665 2,822,484 2,332,319 1,906,723 1,889,833 1,889,833
51233 DC Plan-Matching Contributions ---574,976 768,926 768,410 768,410
51234 EAP 0 0 16,694 0 ---
51240 Unemployment Insurance 11,652 10,119 25,000 25,000 25,000 25,750 26,522
51300 Other Post Employment Benefits 1,696,929 1,419,015 1,900,000 1,419,015 1,900,000 2,052,000 2,216,160
51510 Temporary Help 4,509,267 4,836,444 2,729,837 4,362,545 2,363,925 2,434,843 2,507,888
Total Personnel Services $105,812,808 $109,216,535 $116,020,412 $111,892,576 $118,486,991 $121,940,568 $125,779,427
52010 Fuels,Lubricants,Gases 1,253,539 1,108,187 1,278,123 1,136,340 1,273,643 1,299,116 1,325,098
52020 Motor Vehicle Parts & Equip 413,049 404,398 466,926 463,707 487,305 497,051 506,992
52030 Machinery & Equipment Parts 3,182,071 3,108,711 3,858,885 4,390,712 4,657,844 6,131,112 7,225,845
52040 Machinery & Equipment - Non-
Capital 38,539 59,830 57,150 131,940 79,830 81,427 83,055
52050 Construction & Bldg Supplies 2,047,417 2,007,224 2,617,758 2,587,449 2,868,965 2,926,344 2,984,871
52060 Building - Non-Capital 1,600 0 -----
52070 Hardware 106,064 111,871 137,587 178,797 140,227 143,031 145,892
52080 Hose Supplies 117,266 169,488 195,010 210,445 195,114 199,016 202,997
52090 Electrical Supplies 1,183,494 965,222 1,176,614 1,274,741 1,412,005 1,440,245 1,469,050
52100 Instrument Supplies 683,090 635,615 946,964 869,653 776,489 695,119 612,121
52110 Chemical Supplies 3,565,892 3,182,251 3,839,802 3,822,362 3,735,476 3,810,186 3,886,389
71
METROPOLITAN ST. LOUIS SEWER DISTRICT
FY22 General Fund Budget and Two Year Projection
Total District
Actual Actual Budget Forecast Budget Projected Projected
FY19 FY20 FY21 FY21 FY22 FY23 FY24
52120 Laboratory Supplies 130,273 156,472 132,209 132,657 133,281 135,947 138,666
52130 Engineering & Drafting Supply 1,189 741 1,450 1,450 3,100 3,162 3,225
52150 Plumbing Supplies 266,616 385,625 371,550 415,245 434,204 442,888 451,746
52160 Paint Supplies 44,061 39,769 60,742 59,312 55,563 56,674 57,808
52170 Safety Supplies 363,764 433,059 622,490 592,378 610,832 623,049 635,510
52220 Janitorial Supplies 127,456 141,610 153,825 170,204 165,655 168,968 172,348
52240 Hand Tools 355,630 419,211 383,920 404,816 386,546 394,277 402,162
52280 Uniforms 289,924 295,864 347,281 349,851 333,281 339,947 346,746
52300 Safety Footwear 131,124 130,595 150,100 156,300 187,200 190,536 194,347
52310 Telephone/Communic
Equip/Suppl 13,035 26,467 28,384 24,167 72,577 74,029 75,509
52320 Office Supplies 102,820 87,472 122,385 112,089 111,904 114,551 116,675
52330 Computer Supplies 235,319 476,404 153,673 199,575 682,800 470,835 276,251
52340 Computer Equipment - Non-
Capital 568,263 570,075 402,387 409,860 362,078 419,305 427,691
52360 Grounds Supplies 25,088 17,623 24,592 25,942 27,495 28,045 28,606
52370 Photo & Video Supplies 7,086 8,113 10,400 10,140 19,350 19,737 20,132
52380 Publications/Training Supplies 162,423 154,939 155,473 154,143 155,117 158,219 161,384
52390 Administrative Supplies 52,789 47,641 94,343 88,840 77,480 79,346 81,110
52400 Furniture & Office Equipment -
Non-Capital 89,625 5,224 25,250 39,770 29,875 30,473 31,082
52990 Inventory (I/D)(169,171)302,366 -(333,398)---
52991 Inventory Obsolence (27,465)(9,448)-(24,098)---
Total Supplies $15,361,869 $15,442,618 $17,815,274 $18,055,390 $19,475,236 $20,972,632 $22,063,306
53060 Electric Usage 12,332,559 12,238,301 12,898,165 12,158,418 12,955,600 13,527,596 12,851,770
53070 Natural Gas Usage 2,607,593 1,879,662 2,502,252 2,457,665 2,275,280 2,343,538 2,413,844
53080 Water Usage 959,885 728,958 814,964 873,649 925,785 990,590 1,059,931
53270 Telephone Usage 1,006,014 915,710 861,547 787,446 781,301 820,366 861,384
Total Usage $16,906,052 $15,762,631 $17,076,928 $16,277,178 $16,937,966 $17,682,090 $17,186,930
54010 Postage 1,926,550 1,983,222 2,051,350 2,288,570 2,205,514 2,249,624 2,294,617
54050 Office System Services 3,311,559 3,652,270 4,390,410 4,047,758 4,404,730 4,492,825 4,582,681
54060 Printing Services 547,207 537,003 581,290 635,415 719,286 703,072 717,133
54080 Advertising Services 722,729 293,641 414,800 380,000 378,800 545,976 404,104
54100 Travel Expenses 289,349 246,844 414,588 256,106 265,141 265,187 270,490
54120 Photo Services 6,200 6,000 7,500 1,500 7,500 7,650 7,803
54140 Training Programs/Seminar Fees 319,048 338,390 471,417 438,188 699,128 592,933 502,792
72
METROPOLITAN ST. LOUIS SEWER DISTRICT
FY22 General Fund Budget and Two Year Projection
Total District
Actual Actual Budget Forecast Budget Projected Projected
FY19 FY20 FY21 FY21 FY22 FY23 FY24
54141 Required Training Programs 171,237 173,001 169,000 223,331 240,509 245,319 250,226
54160 Data Imaging Services 142,410 58,894 40,000 28,460 37,300 38,046 38,807
54180 Courier And Freight 132,439 117,891 147,492 149,355 162,959 166,712 169,643
54190 Property & Other Space Rental 110,768 107,214 121,120 91,216 61,620 62,852 64,109
54350 Bill Payment Services 1,794,182 1,951,825 1,844,182 1,844,182 2,342,190 2,389,034 2,436,814
54360 Banking Services Total 22,947 33,317 50,000 50,000 50,000 51,000 52,020
54370 Board Of Election Commission 424,976 82,510 1,500,000 1,500,000 ---
54390 Hospital & Medical Services 120,705 123,084 178,000 203,000 203,000 207,060 211,201
54400 Judgments & Claims Settlements 106 0 25,000 25,000 25,000 25,500 26,010
54420 Court Costs & Lien Fees 99,341 155,378 260,500 260,000 260,000 265,200 270,504
54440 Easement Acquisitions/Fees 22,273 35,438 25,000 25,000 25,000 25,500 26,010
54450 Collection Services 5,283,798 5,681,200 4,932,000 6,500,000 6,900,000 7,045,000 7,192,900
54455 Commission Fee - St. Louis
County 3,082 201 -0 ---
54460 Commission Fee - St. Louis City 3 6 -0 ---
54470 Water Agency Data Services 502,391 514,888 606,756 606,756 610,000 622,200 634,644
54510 Temporary Help (Contracted)----300,000 300,000 -
54520 Professional Service 13,326,713 14,212,191 14,367,762 14,244,443 16,357,445 16,520,594 14,361,306
54530 Building Repairs & Services 2,044,868 1,517,433 2,307,579 2,457,405 2,813,190 2,384,750 2,432,445
54540 Janitorial Services 1,070,016 1,246,890 1,213,280 1,733,463 1,659,794 1,692,990 1,726,850
54550 Grounds Services 900,713 711,333 814,433 793,264 838,167 854,930 872,029
54560 Motor Vehicle Services 364,278 272,721 400,171 366,379 356,228 366,915 377,922
54570 Machinery & Equipment Services 2,671,432 1,619,474 3,499,012 3,519,334 3,385,030 3,452,731 3,521,785
54580 Equipment Rental 540,440 630,140 483,109 628,125 482,423 496,896 511,803
54590 Sewer Rep & Structure Cleaning 1,723,217 1,899,255 1,604,656 1,665,246 1,611,500 1,724,305 1,845,006
54600 Electrical Repair Services 930,408 766,838 1,195,450 1,318,463 1,176,750 1,402,958 1,567,143
54610 Instrument Repair Services 323,939 319,089 608,345 380,460 380,529 388,140 395,902
54620 Plumbing Services 310,021 919,311 657,318 771,266 774,854 790,351 806,158
54630 HVAC Services 653,579 394,206 731,026 805,907 550,004 561,004 572,224
54640 Damage Repairs & Services 458,610 3,366 18,000 18,000 13,000 13,260 13,525
54650 Waste Hauling 1,436,260 1,678,333 1,599,775 1,583,434 1,632,266 1,664,911 1,698,210
54660 Ash Hauling 26,360 338,375 525,600 541,697 1,036,654 1,057,387 1,685,435
54670 Other Governmental Fees 916,066 899,002 1,010,928 1,023,554 1,189,834 1,213,631 1,237,904
54680 Laboratory Testing Services 398,252 408,319 474,170 383,585 442,820 451,676 460,710
54690 Safety Services 80,774 83,239 109,023 97,622 112,737 114,992 117,292
54700 Asbestos Removal Services 25,758 103,761 48,500 43,500 32,500 33,150 33,813
73
METROPOLITAN ST. LOUIS SEWER DISTRICT
FY22 General Fund Budget and Two Year Projection
Total District
Actual Actual Budget Forecast Budget Projected Projected
FY19 FY20 FY21 FY21 FY22 FY23 FY24
54710 Community Outreach Programs 167,277 178,865 523,800 502,000 416,500 424,830 433,327
54720 Tree Removal/Weed Spraying 442,069 364,501 424,000 424,000 458,500 467,670 477,023
54810 I(D) Landfill Closure Cost 53,891 3,529 -----
Total Contractual Services $44,818,241 $44,662,388 $50,846,342 $52,854,983 $55,618,402 $56,378,760 $55,300,319
55030 Structural Improvements 2,093,808 257,789 950,000 1,114,031 125,000 229,500 234,090
55040 Processing Equipment 1,911,892 3,305,464 1,290,400 1,834,651 727,000 945,540 964,451
55050 Auxiliary Equipment 1,058,133 366,018 23,000 (2,798)188,000 191,760 195,595
55060 Motor Vehicles 3,277,388 2,957,527 3,115,000 3,265,000 3,100,000 3,213,000 3,277,260
55070 Machinery & Implements 732,663 491,848 482,000 195,286 512,000 522,240 532,685
55080 Instruments & Apparatus 222,823 523,095 121,200 82,200 207,200 169,524 172,914
55090 Furniture & Office Equipment 12,245 (4,000)102,300 100,800 33,400 34,068 34,749
55110 Computer Equipment 654,576 579,894 724,048 670,780 872,000 895,560 913,471
55115 Intangible (Software)112,960 141,540 -----
Total Capital Outlay $10,076,488 $8,619,175 $6,807,948 $7,259,950 $5,764,600 $6,201,192 $6,325,216
Total General Fund Operating
Expense $192,975,458 $193,703,347 $208,566,904 $206,340,077 $216,283,194 $223,175,242 $226,655,198
74
METROPOLITAN ST. LOUIS SEWER DISTRICT
FY22 General Fund Operating Expense Budget and Variances
Budget Forecast $ Change from
FY21 Budget
% Change from
FY21 Budget
Total Budget $ Change from
FY21 Budget
% Change from
FY21 BudgetFY21FY21FY22
51010 Salaries & Wages 73,354,947 69,395,085 (3,959,862)-6%75,505,260 2,150,313 3%
51020 Overtime 2,597,275 2,572,965 (24,310)-1%2,573,046 (24,229)-1%
51030 Compensatory Pay Accrual 1 68,471 68,470 100%-(1)-100%
51040 Sick Leave Accrual 869,760 779,188 (90,572)-12%804,360 (65,400)-8%
51050 Vacation Accrual 768,600 1,200,000 431,400 36%1,187,520 418,920 55%
51060 Worker's Compensation Pay -115,862 115,862 100%-- -
51070 Board Member Fees 2,700 2,700 -0%5,400 2,700 100%
51080 Floating Holiday Accrual -100,000 100,000 100%-- -
51090 Civil Service Commision Fees 3,000 3,000 -0%2,500 (500)-17%
51100 Emp Service & Incentive Awards 76,000 63,500 (12,500)-20%79,000 3,000 4%
51120 Membership & Licensing Fees 264,948 269,589 4,641 2%273,916 8,968 3%
51130 Education Assistance Program 173,000 173,000 -0%175,000 2,000 1%
51210 FICA Taxes 5,810,345 5,305,784 (504,561)-10%5,972,992 162,647 3%
51220 Group Insurance 10,903,821 9,427,577 (1,476,244)-16%11,188,424 284,603 3%
51230 Pension Contributions-Defined
Benefit Plan 13,702,000 13,702,000 -0%13,755,000 53,000 0%
51231 Pension Contributions-Defined
Contribution Plan 2,822,484 2,332,319 (490,165)-21%1,906,723 (915,761)-32%
51233 DC Plan-Matching Contributions -574,976 574,976 100%768,926 768,926 -
51234 EAP 16,694 -(16,694) --(16,694)-100%
51240 Unemployment Insurance 25,000 25,000 -0%25,000 -0%
51300 Other Post Employment Benefits 1,900,000 1,419,015 (480,985)-34%1,900,000 -0%
51510 Temporary Help 2,729,837 4,362,545 1,632,708 37%2,363,925 (365,912)-13%
Total Personnel Services $116,020,412 $111,892,576 $(4,127,835)-4% $118,486,991 $2,466,579 2%
52010 Fuels,Lubricants,Gases 1,278,123 1,136,340 (141,783)-12%1,273,643 (4,480)0%
52020 Motor Vehicle Parts & Equip 466,926 463,707 (3,219)-1%487,305 20,379 4%
52030 Machinery & Equipment Parts 3,858,885 4,390,712 531,827 12%4,657,844 798,959 21%
52040 Machinery & Equipment - Non-
Capital 57,150 131,940 74,790 57%79,830 22,680 40%
52050 Construction & Bldg Supplies 2,617,758 2,587,449 (30,309)-1%2,868,965 251,207 10%
52070 Hardware 137,587 178,797 41,210 23%140,227 2,640 2%
52080 Hose Supplies 195,010 210,445 15,435 7%195,114 104 0%
52090 Electrical Supplies 1,176,614 1,274,741 98,127 8%1,412,005 235,391 20%
52100 Instrument Supplies 946,964 869,653 (77,311)-9%776,489 (170,475)-18%
52110 Chemical Supplies 3,839,802 3,822,362 (17,440)0%3,735,476 (104,326)-3%
75
METROPOLITAN ST. LOUIS SEWER DISTRICT
FY22 General Fund Operating Expense Budget and Variances
Budget Forecast $ Change from
FY21 Budget
% Change from
FY21 Budget
Total Budget $ Change from
FY21 Budget
% Change from
FY21 BudgetFY21FY21FY22
52120 Laboratory Supplies 132,209 132,657 448 0%133,281 1,072 1%
52130 Engineering & Drafting Supply 1,450 1,450 -0%3,100 1,650 114%
52150 Plumbing Supplies 371,550 415,245 43,695 11%434,204 62,654 17%
52160 Paint Supplies 60,742 59,312 (1,430)-2%55,563 (5,179)-9%
52170 Safety Supplies 622,490 592,378 (30,112)-5%610,832 (11,658)-2%
52220 Janitorial Supplies 153,825 170,204 16,379 10%165,655 11,830 8%
52240 Hand Tools 383,920 404,816 20,896 5%386,546 2,626 1%
52280 Uniforms 347,281 349,851 2,570 1%333,281 (14,000)-4%
52300 Safety Footwear 150,100 156,300 6,200 4%187,200 37,100 25%
52310 Telephone/Communic Equip/Suppl 28,384 24,167 (4,217)-17%72,577 44,193 156%
52320 Office Supplies 122,385 112,089 (10,296)-9%111,904 (10,481)-9%
52330 Computer Supplies 153,673 199,575 45,902 23%682,800 529,127 344%
52340 Computer Equipment - Non-
Capital 402,387 409,860 7,473 2%362,078 (40,309)-10%
52360 Grounds Supplies 24,592 25,942 1,350 5%27,495 2,903 12%
52370 Photo & Video Supplies 10,400 10,140 (260)-3%19,350 8,950 86%
52380 Publications/Training Supplies 155,473 154,143 (1,330)-1%155,117 (356)0%
52390 Administrative Supplies 94,343 88,840 (5,503)-6%77,480 (16,863)-18%
52400 Furniture & Office Equipment -
Non-Capital 25,250 39,770 14,520 37%29,875 4,625 18%
52990 Inventory (I/D)-(333,398)(333,398)100%-- -
52991 Inventory Obsolence -(24,098)(24,098)100%-- -
Total Supplies $17,815,274 $18,055,390 $240,116 1%$19,475,236 $1,659,962 9%
53060 Electric Usage 12,898,165 12,158,418 (739,747)-6%12,955,600 57,435 0%
53070 Natural Gas Usage 2,502,252 2,457,665 (44,587)-2%2,275,280 (226,972)-9%
53080 Water Usage 814,964 873,649 58,685 7%925,785 110,821 14%
53270 Telephone Usage 861,547 787,446 (74,101)-9%781,301 (80,246)-9%
Total Usage $17,076,928 $16,277,178 $(799,750)-5%$16,937,966 $(138,962)-1%
54010 Postage 2,051,350 2,288,570 237,220 10%2,205,514 154,164 8%
54050 Office System Services 4,390,410 4,047,758 (342,652)-8%4,404,730 14,320 0%
54060 Printing Services 581,290 635,415 54,125 9%719,286 137,996 24%
54080 Advertising Services 414,800 380,000 (34,800)-9%378,800 (36,000)-9%
54100 Travel Expenses 414,588 256,106 (158,482)-62%265,141 (149,447)-36%
54120 Photo Services 7,500 1,500 (6,000)-400%7,500 -0%
54140 Training Programs/Seminar Fees 471,417 438,188 (33,229)-8%699,128 227,711 48%
76
METROPOLITAN ST. LOUIS SEWER DISTRICT
FY22 General Fund Operating Expense Budget and Variances
Budget Forecast $ Change from
FY21 Budget
% Change from
FY21 Budget
Total Budget $ Change from
FY21 Budget
% Change from
FY21 BudgetFY21FY21FY22
54141 Required Training Programs 169,000 223,331 54,331 24%240,509 71,509 42%
54160 Data Imaging Services 40,000 28,460 (11,540)-41%37,300 (2,700)-7%
54180 Courier And Freight 147,492 149,355 1,863 1%162,959 15,467 10%
54190 Property & Other Space Rental 121,120 91,216 (29,904)-33%61,620 (59,500)-49%
54350 Bill Payment Services 1,844,182 1,844,182 -0%2,342,190 498,008 27%
54360 Banking Services Total 50,000 50,000 -0%50,000 -0%
54370 Board Of Election Commission 1,500,000 1,500,000 -0%-(1,500,000)-100%
54390 Hospital & Medical Services 178,000 203,000 25,000 12%203,000 25,000 14%
54400 Judgments & Claims Settlements 25,000 25,000 -0%25,000 -0%
54420 Court Costs & Lien Fees 260,500 260,000 (500)0%260,000 (500)0%
54440 Easement Acquisitions/Fees 25,000 25,000 -0%25,000 -0%
54450 Collection Services 4,932,000 6,500,000 1,568,000 24%6,900,000 1,968,000 40%
54470 Water Agency Data Services 606,756 606,756 -0%610,000 3,244 1%
54510 Temporary Help (Contracted)--- -300,000 300,000 -
54520 Professional Service 14,367,762 14,244,443 (123,319)-1%16,357,445 1,989,683 14%
54530 Building Repairs & Services 2,307,579 2,457,405 149,826 6%2,813,190 505,611 22%
54540 Janitorial Services 1,213,280 1,733,463 520,183 30%1,659,794 446,514 37%
54550 Grounds Services 814,433 793,264 (21,169)-3%838,167 23,734 3%
54560 Motor Vehicle Services 400,171 366,379 (33,792)-9%356,228 (43,943)-11%
54570 Machinery & Equipment Services 3,499,012 3,519,334 20,322 1%3,385,030 (113,982)-3%
54580 Equipment Rental 483,109 628,125 145,016 23%482,423 (686)0%
54590 Sewer Rep & Structure Cleaning 1,604,656 1,665,246 60,590 4%1,611,500 6,844 0%
54600 Electrical Repair Services 1,195,450 1,318,463 123,013 9%1,176,750 (18,700)-2%
54610 Instrument Repair Services 608,345 380,460 (227,885)-60%380,529 (227,816)-37%
54620 Plumbing Services 657,318 771,266 113,948 15%774,854 117,536 18%
54630 HVAC Services 731,026 805,907 74,881 9%550,004 (181,022)-25%
54640 Damage Repairs & Services 18,000 18,000 -0%13,000 (5,000)-28%
54650 Waste Hauling 1,599,775 1,583,434 (16,341)-1%1,632,266 32,491 2%
54660 Ash Hauling 525,600 541,697 16,097 3%1,036,654 511,054 97%
54670 Other Governmental Fees 1,010,928 1,023,554 12,626 1%1,189,834 178,906 18%
54680 Laboratory Testing Services 474,170 383,585 (90,585)-24%442,820 (31,350)-7%
54690 Safety Services 109,023 97,622 (11,401)-12%112,737 3,714 3%
54700 Asbestos Removal Services 48,500 43,500 (5,000)-11%32,500 (16,000)-33%
54710 Community Outreach Programs 523,800 502,000 (21,800)-4%416,500 (107,300)-20%
54720 Tree Removal/Weed Spraying 424,000 424,000 -0%458,500 34,500 8%
77
METROPOLITAN ST. LOUIS SEWER DISTRICT
FY22 General Fund Operating Expense Budget and Variances
Budget Forecast $ Change from
FY21 Budget
% Change from
FY21 Budget
Total Budget $ Change from
FY21 Budget
% Change from
FY21 BudgetFY21FY21FY22
Total Contractual Services $50,846,342 $52,854,983 $2,008,641 4%$55,618,402 $4,772,060 9%
55030 Structural Improvements 950,000 1,114,031 164,031 15%125,000 (825,000)-87%
55040 Processing Equipment 1,290,400 1,834,651 544,251 30%727,000 (563,400)-44%
55050 Auxiliary Equipment 23,000 (2,798)(25,798)922%188,000 165,000 717%
55060 Motor Vehicles 3,115,000 3,265,000 150,000 5%3,100,000 (15,000)0%
55070 Machinery & Implements 482,000 195,286 (286,714)-147%512,000 30,000 6%
55080 Instruments & Apparatus 121,200 82,200 (39,000)-47%207,200 86,000 71%
55090 Furniture & Office Equipment 102,300 100,800 (1,500)-1%33,400 (68,900)-67%
55110 Computer Equipment 724,048 670,780 (53,268)-8%872,000 147,952 20%
Total Capital Outlay $6,807,948 $7,259,950 $452,002 6%$5,764,600 $(1,043,348)-15%
Total General Fund Operating Expense $208,566,904 $206,340,077 $(2,226,827)-1% $216,283,194 $7,716,290 4%
78
BOARD OF TRUSTEES Board of Trustees Executive Director General Counsel Rate Commission Internal Auditor Civil Service Commission Information Technology Operations Engineering Finance Human Resources Secretary-Treasurer 79
ActualActualBudgetForecastBudgetProjectedProjectedFY19FY20FY21FY21FY22FY23FY2451070 Board Member Fees1,6001,5252,7002,7005,4005,4005,40051120 Membership & Licensing Fees25-300300300306312Total Personnel Services$1,625$1,525$3,000$3,000$5,700$5,706$5,71252390 Administrative Supplies-76-----Total Supplies$ -$76$ -$ -$ -$ -$ -54100 Travel Expenses--2,8272,827---54140 Training Programs/Seminar Fees--3003004,0004,0804,16254180 Courier And Freight-89-----Total Contractual Services$ -$89$3,127$3,127$4,000$4,080$4,162Total General Fund Operating Expense$1,625$1,690$6,127$6,127$9,700$9,786$9,874METROPOLITAN ST. LOUIS SEWER DISTRICTFY22 General Fund Budget and Two Year ProjectionT1010 - Board of Trustees80
RATE COMMISSION Board of Trustees Executive Director General Counsel Secretary-Treasurer Internal Auditor Human Resources Operations Finance Engineering Information Technology Civil Service Commission Rate Commission 81
ActualActualBudgetForecastBudgetProjectedProjectedFY19FY20FY21FY21FY22FY23FY24Total Personnel Services$ -$ -$ -$ -$ -$ -$ -52320 Office Supplies4317---40925052330 Computer Supplies137------52390 Administrative Supplies959243---316500Total Supplies$1,139$260$ -$ -$ -$725$75054080 Advertising Services255,223194---159,60010,00054180 Courier And Freight28----49410054520 Professional Service351,9994,342---240,00019,000Total Contractual Services$607,250$4,535$ -$ -$ -$400,094$29,100Total General Fund Operating Expense$608,389$4,795---$400,819$29,850METROPOLITAN ST. LOUIS SEWER DISTRICTFY22 General Fund Budget and Two Year ProjectionT1410 - Rate Commission82
SECRETARY-TREASURER Secretary Treasurer Information Governance Treasury Board of Trustees Executive Director General Counsel Rate Commission Internal Auditor Civil Service Commission Information Technology Operations Engineering Audit Finance Human Resources Secretary-Treasurer 83
METROPOLITAN ST. LOUIS SEWER DISTRICT
FY22 General Fund Budget and Two Year Projection
T1100 - Secretary Treasurer Department
Actual Actual Budget Forecast Budget Projected Projected
FY19 FY20 FY21 FY21 FY22 FY23 FY24
51010 Salaries & Wages 640,836 651,491 659,127 666,931 678,774 695,476 716,340
51020 Overtime 85 131 -----
51120 Membership & Licensing Fees 1,937 2,609 3,399 3,399 3,279 183 186
51210 FICA Taxes 43,591 44,361 50,423 42,587 51,926 53,204 54,800
51220 Group Insurance 71,902 78,804 89,583 83,516 93,332 100,575 108,405
51230 Pension Contributions-Defined
Benefit Plan 48,091 55,127 -61,134 63,722 63,722 63,722
51231 Pension Contributions-Defined
Contribution Plan 41,517 41,493 42,184 34,685 25,599 25,599 25,599
51233 DC Plan-Matching Contributions ---7,741 10,239 10,239 10,239
51234 EAP --118 ----
Total Personnel Services $847,960 $874,015 $844,835 $899,993 $926,872 $948,998 $979,291
52020 Motor Vehicle Parts & Equip -8 -----
52090 Electrical Supplies 10 ------
52100 Instrument Supplies 12 ------
52240 Hand Tools 11 ------
52320 Office Supplies 516 785 1,500 1,000 1,800 1,836 1,873
52330 Computer Supplies 148 17 -----
52340 Computer Equipment - Non-
Capital -----584 596
52380 Publications/Training Supplies 580 4,608 6,500 6,500 6,000 6,120 6,242
52390 Administrative Supplies 120 223 600 100 700 714 728
52400 Furniture & Office Equipment -
Non-Capital -4,000 -----
Total Supplies $1,397 $9,642 $8,600 $7,600 $8,500 $9,254 $9,440
54050 Office System Services (18,000)11,031 20,000 23,000 25,000 25,500 26,010
54080 Advertising Services -8,783 30,000 20,000 25,000 25,500 26,010
54100 Travel Expenses 4,015 5,069 7,933 1,013 8,249 --
54140 Training Programs/Seminar Fees 4,787 2,214 4,000 4,398 3,800 --
54160 Data Imaging Services ---1,000 ---
54180 Courier And Freight 4,491 4,881 4,500 4,500 7,000 7,140 7,283
54190 Property & Other Space Rental 55,015 46,369 60,000 60,000 ---
54360 Banking Services Total 22,947 33,317 50,000 50,000 50,000 51,000 52,020
54370 Board Of Election Commission 424,976 82,510 1,500,000 1,500,000 ---
54400 Judgments & Claims Settlements 9 ------
84
METROPOLITAN ST. LOUIS SEWER DISTRICT
FY22 General Fund Budget and Two Year Projection
T1100 - Secretary Treasurer Department
Actual Actual Budget Forecast Budget Projected Projected
FY19 FY20 FY21 FY21 FY22 FY23 FY24
54520 Professional Service 961,042 2,093,967 1,283,241 1,283,241 1,455,209 1,484,313 1,513,999
54530 Building Repairs & Services 1,500 -1,500 750 1,500 1,530 1,561
Total Contractual Services $1,460,783 $2,288,141 $2,961,173 $2,947,901 $1,575,758 $1,594,983 $1,626,883
55090 Furniture & Office Equipment 4,000 (4,000)3,000 1,500 3,000 3,060 3,121
55110 Computer Equipment --3,000 1,500 3,000 3,060 3,121
55115 Intangible (Software)90,000 ------
Total Capital Outlay $94,000 $4,000 $6,000 $3,000 $6,000 $6,120 $6,242
Total General Fund Operating
Expense $2,404,140 $3,167,797 $3,820,608 $3,858,495 $2,517,130 $2,559,356 $2,621,856
85
CIVIL SERVICE COMMISSION Board of Trustees Executive Director General Counsel Rate Commission Secretary-Treasurer Internal Auditor Human Resources Operations Finance Civil Service Commission Information Technology Engineering 86
ActualActualBudgetForecastBudgetProjectedProjectedFY19FY20FY21FY21FY22FY23FY2451090 Civil Service Commision Fees2801,0233,0003,0002,5002,5502,601Total Personnel Services$280$1,023$3,000$3,000$2,500$2,550$2,60152390 Administrative Supplies--2,0003,5002,5002,5502,601Total Supplies$ -$ -$2,000$3,500$2,500$2,550$2,60154180 Courier And Freight----1,5001,5301,56154520 Professional Service4,9783,2425,0007,5005,0005,1005,202Total Contractual Services$4,978$3,242$5,000$7,500$6,500$6,630$6,763Total General Fund Operating Expense$5,258$4,265$10,000$14,000$11,500$11,730$11,965METROPOLITAN ST. LOUIS SEWER DISTRICTFY22 General Fund Budget and Two Year ProjectionT2020 - Civil Service Commission87
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 Technology Executive Director Diversity 88
METROPOLITAN ST. LOUIS SEWER DISTRICT
FY22 General Fund Budget and Two Year Projection
T3000 - Executive Director Department
Actual Actual Budget Forecast Budget Projected Projected
FY19 FY20 FY21 FY21 FY22 FY23 FY24
51010 Salaries & Wages 1,206,088 1,427,362 1,516,683 1,440,568 1,574,435 1,621,668 1,670,318
51020 Overtime 801 ------
51030 Compensatory Pay Accrual 756 ------
51100 Emp Service & Incentive Awards 9,000 -9,000 4,500 9,000 9,180 9,364
51120 Membership & Licensing Fees 185,422 127,137 130,910 130,910 131,755 134,390 137,078
51210 FICA Taxes 84,074 98,373 116,026 94,688 120,444 124,058 127,779
51220 Group Insurance 126,803 177,231 220,914 186,199 224,884 242,344 261,190
51230 Pension Contributions-Defined
Benefit Plan 174,305 196,904 203,076 220,974 230,673 230,673 230,673
51231 Pension Contributions-Defined
Contribution Plan 54,627 75,136 71,463 59,410 49,175 49,175 49,175
51233 DC Plan-Matching Contributions ---15,349 19,670 19,670 19,670
51234 EAP --295 ----
Total Personnel Services $1,841,877 $2,102,143 $2,268,368 $2,152,598 $2,360,035 $2,431,156 $2,505,246
52070 Hardware -4 -----
52090 Electrical Supplies 11 78 -----
52100 Instrument Supplies 60 4 -----
52170 Safety Supplies -164 -----
52240 Hand Tools 27 ------
52280 Uniforms 4,110 4,368 -----
52300 Safety Footwear 2,963 1,725 3,400 2,600 3,000 3,060 3,121
52310 Telephone/Communic
Equip/Suppl 1,699 605 -200 ---
52320 Office Supplies 4,019 2,200 4,270 4,270 2,770 2,825 2,882
52330 Computer Supplies 5,362 3,274 3,000 1,000 -1,865 1,902
52340 Computer Equipment - Non-
Capital 17,412 919 -1,000 ---
52370 Photo & Video Supplies 1,300 823 750 800 2,000 2,040 2,081
52380 Publications/Training Supplies 1,272 779 900 750 750 765 780
52390 Administrative Supplies 23,736 25,265 36,550 36,350 31,400 32,028 32,669
52400 Furniture & Office Equipment -
Non-Capital -1,828 -----
Total Supplies $61,970 $42,036 $48,870 $46,970 $39,920 $42,583 $43,435
53270 Telephone Usage 12,627 13,425 12,000 12,000 12,000 12,600 13,230
Total Usage $12,627 $13,425 $12,000 $12,000 $12,000 $12,600 $13,230
54050 Office System Services 11,219 14,900 450 450 450 459 468
89
METROPOLITAN ST. LOUIS SEWER DISTRICT
FY22 General Fund Budget and Two Year Projection
T3000 - Executive Director Department
Actual Actual Budget Forecast Budget Projected Projected
FY19 FY20 FY21 FY21 FY22 FY23 FY24
54060 Printing Services 1,022 5,748 10,000 10,000 10,000 10,200 10,404
54080 Advertising Services 204,833 132,607 157,000 157,000 158,000 161,160 164,383
54100 Travel Expenses 15,352 12,571 17,848 2,200 5,221 5,326 5,432
54120 Photo Services 6,200 6,000 7,500 1,500 7,500 7,650 7,803
54140 Training Programs/Seminar Fees 7,049 7,245 9,700 7,000 5,050 5,151 5,254
54180 Courier And Freight 1,173 400 50 50 50 51 52
54190 Property & Other Space Rental 253 ------
54520 Professional Service 1,057,795 1,120,377 1,036,300 610,800 878,800 896,376 914,304
54530 Building Repairs & Services 1,076 0 -----
54560 Motor Vehicle Services 1,743 1,587 3,500 3,500 3,500 3,605 3,713
54710 Community Outreach Programs 145,582 174,368 509,300 477,500 399,000 406,980 415,120
Total Contractual Services $1,453,296 $1,475,804 $1,751,648 $1,270,000 $1,467,571 $1,496,958 $1,526,933
55090 Furniture & Office Equipment 8,245 ------
Total Capital Outlay $8,245 $ -$ -$ -$ -$ -$ -
Total General Fund Operating
Expense $3,378,015 $3,633,409 $4,080,886 $3,481,568 $3,879,527 $3,983,297 $4,088,843
90
General Counsel General Counsel Administration District Administration Engineering Board of Trustees Executive Director Rate Commission Secretary-Treasurer Internal Auditor Civil Service Commission Information Technology Litigation & Claims Operations General Counsel Human Resources Finance 91
METROPOLITAN ST. LOUIS SEWER DISTRICT
FY22 General Fund Budget and Two Year Projection
T5500 - General Counsel Department
Actual Actual Budget Forecast Budget Projected Projected
FY19 FY20 FY21 FY21 FY22 FY23 FY24
51010 Salaries & Wages 847,051 876,557 879,510 892,597 908,008 935,248 963,305
51020 Overtime 80 -100 50 ---
51120 Membership & Licensing Fees 5,747 6,185 7,885 7,885 6,730 6,865 7,002
51210 FICA Taxes 58,584 60,601 67,290 56,608 69,463 71,546 73,693
51220 Group Insurance 69,189 77,304 87,122 81,522 90,944 97,947 105,505
51230 Pension Contributions-Defined
Benefit Plan 151,716 174,250 178,954 194,718 201,516 201,516 201,516
51231 Pension Contributions-Defined
Contribution Plan 30,290 31,455 32,086 26,562 19,588 19,588 19,588
51233 DC Plan-Matching Contributions ---6,399 7,835 7,835 7,835
51234 EAP --118 ----
Total Personnel Services $1,162,657 $1,226,352 $1,253,065 $1,266,340 $1,304,083 $1,340,545 $1,378,445
52090 Electrical Supplies 55 37 -----
52310 Telephone/Communic
Equip/Suppl -328 -----
52320 Office Supplies 1,672 3,601 5,000 5,000 5,150 5,253 5,358
52330 Computer Supplies 480 341 -100 ---
52340 Computer Equipment - Non-
Capital 355 170 -----
52370 Photo & Video Supplies --100 100 100 102 104
52380 Publications/Training Supplies 75,665 68,836 75,000 75,000 82,000 83,640 85,313
52390 Administrative Supplies 532 1,103 1,400 1,400 1,500 1,530 1,561
Total Supplies $78,760 $74,416 $81,500 $81,600 $88,750 $90,525 $92,336
53270 Telephone Usage 480 480 480 480 600 630 661
Total Usage $480 $480 $480 $480 $600 $630 $661
54060 Printing Services (522)4 200 200 250 255 260
54100 Travel Expenses 4,703 4,392 7,567 4,355 4,237 4,322 4,408
54140 Training Programs/Seminar Fees 3,367 5,917 5,227 3,925 6,980 7,120 7,262
54180 Courier And Freight 342 426 500 500 750 765 780
54400 Judgments & Claims Settlements 97 -25,000 25,000 25,000 25,500 26,010
54420 Court Costs & Lien Fees 6,668 5,336 6,000 6,000 7,500 7,650 7,803
54440 Easement Acquisitions/Fees 2,100 ------
54520 Professional Service 3,389,256 2,976,355 2,000,000 1,700,000 2,000,000 2,040,000 2,080,800
Total Contractual Services $3,406,011 $2,992,430 $2,044,494 $1,739,980 $2,044,717 $2,085,611 $2,127,324
92
METROPOLITAN ST. LOUIS SEWER DISTRICT
FY22 General Fund Budget and Two Year Projection
T5500 - General Counsel Department
Actual Actual Budget Forecast Budget Projected Projected
FY19 FY20 FY21 FY21 FY22 FY23 FY24
Total General Fund Operating
Expense $4,647,908 $4,293,678 $3,379,539 $3,088,400 $3,438,150 $3,517,312 $3,598,765
93
HUMAN RESOURCES Director of Human Resources Benefits & Compensation Insurance & Safety Board of Trustees Executive Director General Counsel Rate Commission Secretary-Treasurer Internal Auditor Civil Service Commission Information Technology Operations Human Resources Engineering Talent Development Finance 94
METROPOLITAN ST. LOUIS SEWER DISTRICT
FY22 General Fund Budget and Two Year Projection
T2500 - Human Resources Department
Actual Actual Budget Forecast Budget Projected Projected
FY19 FY20 FY21 FY21 FY22 FY23 FY24
51010 Salaries & Wages 1,522,038 1,608,133 1,702,609 1,568,317 1,797,089 1,851,002 1,906,532
51020 Overtime 3,781 7,282 8,400 6,400 5,600 5,768 5,941
51030 Compensatory Pay Accrual 114,023 (71,092)-59,015 ---
51040 Sick Leave Accrual 808,146 788,826 869,760 779,188 804,360 828,360 853,320
51050 Vacation Accrual 734,709 1,259,699 768,600 1,200,000 1,187,520 1,223,160 1,259,760
51080 Floating Holiday Accrual 65,033 94,782 -100,000 ---
51100 Emp Service & Incentive Awards 45,603 43,997 67,000 59,000 70,000 71,400 72,828
51120 Membership & Licensing Fees 8,800 8,487 9,254 9,254 9,760 9,955 10,154
51130 Education Assistance Program 105,940 111,037 173,000 173,000 175,000 178,500 182,070
51210 FICA Taxes 111,696 117,048 130,892 119,692 137,906 142,043 146,304
51220 Group Insurance 720,809 827,811 983,131 900,688 1,032,101 1,122,162 1,211,316
51230 Pension Contributions-Defined
Benefit Plan 145,099 149,553 155,831 129,927 119,953 119,953 119,953
51231 Pension Contributions-Defined
Contribution Plan 86,525 99,618 109,942 84,760 73,776 73,776 73,776
51233 DC Plan-Matching Contributions ---21,372 29,510 29,510 29,510
51234 EAP --369 ----
51240 Unemployment Insurance 11,652 10,119 25,000 25,000 25,000 25,750 26,522
51300 Other Post Employment Benefits 1,696,929 1,419,015 1,900,000 1,419,015 1,900,000 2,052,000 2,216,160
Total Personnel Services $6,180,783 $6,474,313 $6,903,788 $6,654,628 $7,367,575 $7,733,339 $8,114,148
52030 Machinery & Equipment Parts 149 (53)-----
52070 Hardware 54 8 -----
52090 Electrical Supplies 739 41 -----
52100 Instrument Supplies 16 23 500 500 ---
52120 Laboratory Supplies 28 ------
52170 Safety Supplies 5,324 2,010 63,600 63,600 24,000 24,480 24,970
52220 Janitorial Supplies 42 8 -----
52240 Hand Tools 194 ------
52300 Safety Footwear 1,890 2,988 2,400 2,200 2,250 2,295 2,341
52310 Telephone/Communic
Equip/Suppl 699 1,252 1,200 1,400 ---
52320 Office Supplies 7,904 6,839 10,000 10,600 10,000 10,200 10,404
52330 Computer Supplies 5,481 2,852 -274 -1,505 1,535
52340 Computer Equipment - Non-
Capital 3,878 9,157 5,600 7,165 -7,317 7,464
52360 Grounds Supplies 1,801 (159)-----
52370 Photo & Video Supplies 1,635 330 2,000 2,000 10,000 10,200 10,404
95
METROPOLITAN ST. LOUIS SEWER DISTRICT
FY22 General Fund Budget and Two Year Projection
T2500 - Human Resources Department
Actual Actual Budget Forecast Budget Projected Projected
FY19 FY20 FY21 FY21 FY22 FY23 FY24
52380 Publications/Training Supplies 1,504 1,249 2,400 2,400 1,600 1,632 1,665
52390 Administrative Supplies 3,922 3,021 14,733 12,400 9,000 9,180 9,364
Total Supplies $35,261 $29,564 $102,433 $102,539 $56,850 $66,810 $68,146
53270 Telephone Usage 7,585 8,775 8,600 8,600 8,600 9,030 9,482
Total Usage $7,585 $8,775 $8,600 $8,600 $8,600 $9,030 $9,482
54010 Postage -20 100 100 100 102 104
54050 Office System Services 6,737 6,440 7,000 7,000 5,000 5,100 5,202
54060 Printing Services 1,043 254 7,800 7,800 6,600 6,732 6,867
54080 Advertising Services 35,868 12,536 45,000 45,000 30,000 30,600 31,212
54100 Travel Expenses 7,285 7,623 14,435 5,038 2,932 2,990 3,050
54140 Training Programs/Seminar Fees 97,687 40,933 162,109 158,360 150,300 153,306 156,372
54141 Required Training Programs 165,213 168,570 169,000 216,000 210,000 214,200 218,484
54160 Data Imaging Services 820 758 2,000 2,000 2,000 2,040 2,081
54180 Courier And Freight 399 148 480 480 1,680 1,714 1,748
54390 Hospital & Medical Services 120,705 123,084 178,000 203,000 203,000 207,060 211,201
54520 Professional Service 204,701 351,829 605,400 477,400 560,400 571,608 583,040
54530 Building Repairs & Services 432,509 363,467 625,000 625,000 1,165,200 703,800 717,876
54560 Motor Vehicle Services 1,204 1,178 2,700 2,700 2,700 2,781 2,864
54690 Safety Services 4,847 8,347 7,000 10,500 10,500 10,710 10,924
Total Contractual Services $1,079,018 $1,085,187 $1,826,024 $1,760,378 $2,350,412 $1,912,743 $1,951,026
55060 Motor Vehicles --15,000 15,000 -51,000 52,020
55110 Computer Equipment -----6,120 6,242
Total Capital Outlay $ -$ -$15,000 $15,000 $ -$57,120 $58,262
Total General Fund Operating
Expense $7,302,647 $7,597,839 $8,855,846 $8,541,145 $9,783,437 $9,779,042 $10,201,063
96
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 Technology Human Resources Purchasing Finance Operations 97
METROPOLITAN ST. LOUIS SEWER DISTRICT
FY22 General Fund Budget and Two Year Projection
T4000 - Finance Department
Actual Actual Budget Forecast Budget Projected Projected
FY19 FY20 FY21 FY21 FY22 FY23 FY24
51010 Salaries & Wages 3,178,250 3,179,239 3,423,270 3,200,098 3,508,773 3,601,990 3,710,050
51020 Overtime 41,239 58,456 48,167 48,467 51,200 52,736 54,318
51030 Compensatory Pay Accrual 2,486 ------
51120 Membership & Licensing Fees 6,323 9,416 8,689 9,388 9,153 9,336 9,522
51210 FICA Taxes 232,179 231,999 265,565 231,241 272,338 279,587 287,974
51220 Group Insurance 395,008 453,396 564,985 476,432 574,858 619,455 667,634
51230 Pension Contributions-Defined
Benefit Plan 479,606 461,244 296,113 449,991 474,059 474,059 474,059
51231 Pension Contributions-Defined
Contribution Plan 135,629 156,888 94,749 140,960 113,674 113,131 113,131
51233 DC Plan-Matching Contributions ---33,767 45,470 45,252 45,252
51234 EAP --930 ----
51510 Temporary Help 31,864 78,633 28,845 86,133 44,845 46,190 47,576
Total Personnel Services $4,502,583 $4,629,271 $4,731,313 $4,676,476 $5,094,369 $5,241,736 $5,409,517
52010 Fuels,Lubricants,Gases -654 1,500 1,500 700 714 728
52090 Electrical Supplies 1,072 797 836 836 500 510 520
52110 Chemical Supplies -513 -----
52170 Safety Supplies -231 -----
52220 Janitorial Supplies 28,820 28,084 30,000 40,000 35,000 35,700 36,414
52300 Safety Footwear 1,320 1,174 --400 --
52310 Telephone/Communic
Equip/Suppl ---181 ---
52320 Office Supplies 37,523 20,030 30,751 18,340 20,240 20,645 21,058
52330 Computer Supplies 3,086 146 2,000 2,138 500 1,471 1,500
52340 Computer Equipment - Non-
Capital 1,479 2,572 ---2,023 2,063
52380 Publications/Training Supplies 3,456 4,413 4,900 4,900 5,000 5,100 5,202
52390 Administrative Supplies 8,189 6,575 10,600 5,100 4,600 4,692 4,786
52400 Furniture & Office Equipment -
Non-Capital 478 ------
Total Supplies $85,424 $65,188 $80,587 $72,995 $66,940 $70,854 $72,271
53060 Electric Usage 171,709 168,923 183,974 178,741 193,600 193,596 193,596
53080 Water Usage 5,859 5,595 6,000 6,000 6,000 6,420 6,869
53270 Telephone Usage 2,602 1,807 2,500 2,500 1,500 1,575 1,654
Total Usage $180,169 $176,326 $192,474 $187,241 $201,100 $201,591 $202,119
54010 Postage 1,926,428 1,982,935 2,051,100 2,288,220 2,205,284 2,249,390 2,294,378
98
METROPOLITAN ST. LOUIS SEWER DISTRICT
FY22 General Fund Budget and Two Year Projection
T4000 - Finance Department
Actual Actual Budget Forecast Budget Projected Projected
FY19 FY20 FY21 FY21 FY22 FY23 FY24
54050 Office System Services 750 ------
54060 Printing Services 536,302 517,967 534,735 584,735 673,866 656,743 669,878
54080 Advertising Services 183,224 121,819 140,000 140,000 123,000 125,460 127,969
54100 Travel Expenses 13,733 6,195 23,181 13,491 19,928 23,484 23,954
54140 Training Programs/Seminar Fees 8,318 6,077 18,325 14,070 19,165 19,905 20,303
54160 Data Imaging Services 29,252 19,253 -----
54180 Courier And Freight 832 441 2,100 1,100 1,150 1,173 1,196
54190 Property & Other Space Rental 25,000 30,000 30,000 -30,000 30,600 31,212
54350 Bill Payment Services 1,794,182 1,951,825 1,844,182 1,844,182 2,342,190 2,389,034 2,436,814
54420 Court Costs & Lien Fees 90,165 149,148 250,000 250,000 250,000 255,000 260,100
54450 Collection Services 5,283,798 5,681,200 4,932,000 6,500,000 6,900,000 7,045,000 7,192,900
54470 Water Agency Data Services 502,391 514,888 606,756 606,756 610,000 622,200 634,644
54520 Professional Service 5,261,926 5,161,004 5,281,325 5,282,526 5,325,000 5,481,500 5,642,630
54530 Building Repairs & Services 255,577 97,819 107,400 107,536 107,000 109,140 111,323
54540 Janitorial Services 134,327 152,672 140,000 230,000 230,000 234,600 239,292
54550 Grounds Services 47,168 25,132 30,644 30,644 15,000 15,300 15,606
54560 Motor Vehicle Services 416 352 -139 ---
54570 Machinery & Equipment Services 3,297 5,392 3,000 3,000 3,000 3,060 3,121
54600 Electrical Repair Services -1,081 5,000 5,000 5,000 5,250 5,513
54620 Plumbing Services 4,161 4,283 10,000 10,000 13,000 13,260 13,525
54630 HVAC Services 32,783 15,720 41,522 41,522 40,000 40,800 41,616
54640 Damage Repairs & Services 458,480 ------
54650 Waste Hauling 4,145 4,251 4,080 4,080 4,000 4,080 4,162
54670 Other Governmental Fees -50 -----
54690 Safety Services 2,426 2,274 9,408 9,408 6,000 6,120 6,242
Total Contractual Services $16,599,082 $16,451,778 $16,064,757 $17,966,408 $18,922,583 $19,331,099 $19,776,379
55030 Structural Improvements -5,000 550,000 550,000 ---
55090 Furniture & Office Equipment ----400 408 416
Total Capital Outlay $ -$5,000 $550,000 $550,000 $400 $408 $416
Total General Fund Operating
Expense $21,367,259 $21,327,563 $21,619,131 $23,453,120 $24,285,392 $24,845,688 $25,460,702
99
INFORMATION TECHNOLOGY 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 Technology Director of Information Technology Business Technology Engineering 100
METROPOLITAN ST. LOUIS SEWER DISTRICT
FY22 General Fund Budget and Two Year Projection
T4500 - Information Technology Department
Actual Actual Budget Forecast Budget Projected Projected
FY19 FY20 FY21 FY21 FY22 FY23 FY24
51010 Salaries & Wages 3,502,384 3,578,500 4,597,202 3,809,528 4,876,420 4,943,252 5,091,549
51020 Overtime 3,722 9,609 11,100 11,900 12,000 --
51030 Compensatory Pay Accrual 2,367 14,294 1 (1,297)---
51120 Membership & Licensing Fees 3,606 7,742 9,640 8,936 9,621 9,813 10,010
51210 FICA Taxes 256,511 269,330 352,535 291,485 373,966 378,159 389,504
51220 Group Insurance 308,409 313,350 466,782 346,261 522,652 539,404 581,001
51230 Pension Contributions-Defined
Benefit Plan 761,532 798,704 865,998 783,547 787,755 787,755 787,755
51231 Pension Contributions-Defined
Contribution Plan 89,747 103,716 102,135 119,365 154,659 139,059 139,059
51233 DC Plan-Matching Contributions ---26,133 55,624 55,624 55,624
51234 EAP --782 ----
51510 Temporary Help 4,302,144 4,697,354 2,685,992 4,276,181 2,319,080 2,388,652 2,460,312
Total Personnel Services $9,230,422 $9,792,599 $9,092,168 $9,672,039 $9,111,776 $9,241,718 $9,514,813
52030 Machinery & Equipment Parts -1,231 -----
52090 Electrical Supplies -257 8,142 8,142 2,000 2,040 2,081
52300 Safety Footwear -170 -----
52310 Telephone/Communic
Equip/Suppl 2,212 5,127 13,744 2,830 6,909 2,040 2,081
52320 Office Supplies 1,753 1,994 2,400 7,000 2,000 2,040 2,081
52330 Computer Supplies 152,669 352,751 108,223 152,976 407,300 309,446 111,635
52340 Computer Equipment - Non-
Capital 481,691 500,545 298,647 302,052 344,000 350,880 357,898
52380 Publications/Training Supplies 68,770 66,000 43,456 42,456 43,256 44,121 45,004
52390 Administrative Supplies 1,511 1,663 4,900 4,289 4,500 4,590 4,682
52400 Furniture & Office Equipment -
Non-Capital 38,000 (33,639)-200 ---
Total Supplies $746,606 $896,099 $479,512 $519,945 $809,965 $715,157 $525,460
53270 Telephone Usage 683,370 552,130 512,713 409,189 417,472 438,346 460,263
Total Usage $683,370 $552,130 $512,713 $409,189 $417,472 $438,346 $460,263
54010 Postage 80 267 -100 ---
54050 Office System Services 3,212,744 3,590,929 4,335,694 3,970,620 4,347,897 4,434,855 4,523,552
54080 Advertising Services 5,039 (34)-----
54100 Travel Expenses 16,881 38,993 40,104 28,600 40,110 40,913 41,731
54140 Training Programs/Seminar Fees 33,589 97,800 72,202 53,800 280,144 170,823 72,239
54180 Courier And Freight -210 -1,000 ---
101
METROPOLITAN ST. LOUIS SEWER DISTRICT
FY22 General Fund Budget and Two Year Projection
T4500 - Information Technology Department
Actual Actual Budget Forecast Budget Projected Projected
FY19 FY20 FY21 FY21 FY22 FY23 FY24
54510 Temporary Help (Contracted)----300,000 300,000 -
54520 Professional Service 1,114,547 1,472,687 2,298,057 2,340,382 4,674,536 4,115,127 1,851,429
54530 Building Repairs & Services 14,554 302,411 55,000 68,500 20,000 20,400 20,808
Total Contractual Services $4,397,433 $5,503,264 $6,801,058 $6,463,002 $9,662,687 $9,082,117 $6,509,759
55090 Furniture & Office Equipment --60,000 60,000 10,000 10,200 10,404
55110 Computer Equipment 485,519 589,099 666,048 614,280 404,000 412,080 420,322
55115 Intangible (Software)22,960 ------
Total Capital Outlay $508,479 $589,099 $726,048 $674,280 $414,000 $422,280 $430,726
Total General Fund Operating
Expense $15,566,311 $17,333,191 $17,611,499 $17,738,455 $20,415,901 $19,899,618 $17,441,021
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 Technology Human Resources Construction Management Operations Engineering 103
METROPOLITAN ST. LOUIS SEWER DISTRICT
FY22 General Fund Budget and Two Year Projection
T8000 - Engineering Department
Actual Actual Budget Forecast Budget Projected Projected
FY19 FY20 FY21 FY21 FY22 FY23 FY24
51010 Salaries & Wages 16,292,481 16,760,138 18,218,406 16,478,578 18,034,440 18,514,730 19,070,172
51020 Overtime 109,918 77,601 124,100 100,100 102,440 105,513 108,679
51030 Compensatory Pay Accrual 413 2,040 -10,753 ---
51120 Membership & Licensing Fees 12,099 10,779 14,756 14,876 16,020 16,340 16,667
51210 FICA Taxes 1,199,446 1,246,176 1,403,202 1,224,502 1,387,471 1,424,449 1,467,182
51220 Group Insurance 1,726,185 1,949,703 2,387,239 2,022,020 2,463,446 2,654,178 2,860,236
51230 Pension Contributions-Defined
Benefit Plan 3,367,590 3,546,893 2,766,490 3,708,366 3,843,329 3,843,329 3,843,329
51231 Pension Contributions-Defined
Contribution Plan 471,933 555,301 450,067 461,403 406,015 405,594 405,594
51233 DC Plan-Matching Contributions ---112,283 162,624 162,456 162,456
51234 EAP --3,616 ----
51510 Temporary Help 175,259 60,457 15,000 231 ---
Total Personnel Services $23,355,324 $24,209,087 $25,382,876 $24,133,112 $26,415,785 $27,126,589 $27,934,315
52010 Fuels,Lubricants,Gases 4,869 3,534 6,300 6,350 6,300 6,426 6,555
52030 Machinery & Equipment Parts 659 6,975 7,360 7,360 7,360 7,507 7,657
52040 Machinery & Equipment - Non-
Capital 12,803 20,563 23,450 21,383 20,830 21,247 21,672
52050 Construction & Bldg Supplies 27,825 38,735 45,000 45,000 45,000 45,900 46,818
52070 Hardware 464 262 500 600 500 510 520
52080 Hose Supplies 1,864 4,009 3,385 3,385 3,530 3,601 3,673
52090 Electrical Supplies 6,104 4,208 4,670 4,670 4,550 4,641 4,734
52100 Instrument Supplies 20,030 19,195 20,960 20,960 20,960 21,379 21,807
52110 Chemical Supplies 109,712 92,077 110,350 110,350 110,350 112,557 114,808
52120 Laboratory Supplies 118,179 146,529 121,309 123,426 121,309 123,735 126,210
52130 Engineering & Drafting Supply 1,189 741 1,450 1,450 3,100 3,162 3,225
52160 Paint Supplies 185 234 800 800 800 816 832
52170 Safety Supplies 6,817 17,862 16,656 17,856 20,306 20,712 21,126
52220 Janitorial Supplies 3,887 3,851 3,750 3,750 3,950 4,029 4,110
52240 Hand Tools 1,258 2,104 1,840 1,890 1,500 1,530 1,561
52280 Uniforms 18,652 19,228 23,398 23,398 23,898 24,376 24,863
52300 Safety Footwear 19,390 16,015 23,300 23,300 28,800 29,376 29,964
52310 Telephone/Communic
Equip/Suppl (1,000)2,273 -450 300 1,423 1,451
52320 Office Supplies 24,611 20,432 32,620 29,884 30,850 31,467 32,096
52330 Computer Supplies 21,947 39,143 10,500 11,035 180,900 58,697 59,871
52340 Computer Equipment - Non-
Capital 32,072 11,513 --960 5,797 5,913
104
METROPOLITAN ST. LOUIS SEWER DISTRICT
FY22 General Fund Budget and Two Year Projection
T8000 - Engineering Department
Actual Actual Budget Forecast Budget Projected Projected
FY19 FY20 FY21 FY21 FY22 FY23 FY24
52380 Publications/Training Supplies 7,097 6,912 9,231 9,231 8,331 8,498 8,668
52390 Administrative Supplies 5,348 3,518 5,500 5,000 5,520 5,630 5,743
52400 Furniture & Office Equipment -
Non-Capital 9,374 4,442 6,500 6,800 6,000 6,120 6,242
Total Supplies $453,335 $484,356 $478,829 $478,328 $655,904 $549,135 $560,118
53270 Telephone Usage 55,900 53,956 56,328 56,328 53,028 55,679 58,463
Total Usage $55,900 $53,956 $56,328 $56,328 $53,028 $55,679 $58,463
54050 Office System Services 71,238 3,076 6,100 24,370 9,300 9,486 9,676
54060 Printing Services 6,381 7,008 21,870 21,870 22,810 23,266 23,732
54080 Advertising Services 38,543 17,736 42,800 18,000 42,800 43,656 44,529
54100 Travel Expenses 162,392 108,492 176,562 99,167 96,832 98,769 100,744
54140 Training Programs/Seminar Fees 54,594 35,267 47,124 28,394 44,909 44,073 44,955
54160 Data Imaging Services 112,338 38,883 38,000 25,460 35,300 36,006 36,726
54180 Courier And Freight 52,010 47,696 45,450 45,450 47,550 48,501 49,471
54190 Property & Other Space Rental 14,782 14,770 14,500 14,500 14,500 14,790 15,086
54420 Court Costs & Lien Fees 2,508 894 4,500 4,000 2,500 2,550 2,601
54440 Easement Acquisitions/Fees 20,173 35,438 25,000 25,000 25,000 25,500 26,010
54520 Professional Service 213,066 246,935 1,043,939 1,317,000 514,000 723,180 768,244
54530 Building Repairs & Services 300 --500 ---
54540 Janitorial Services 38,744 50,868 37,000 85,200 85,200 86,904 88,642
54560 Motor Vehicle Services 14,080 11,797 15,312 15,312 20,328 20,938 21,566
54570 Machinery & Equipment Services -7,190 4,000 4,000 1,500 1,530 1,561
54580 Equipment Rental 1,224 456 1,500 1,500 1,500 1,545 1,591
54610 Instrument Repair Services 46,326 55,965 56,600 56,600 56,600 57,732 58,887
54640 Damage Repairs & Services -2,300 7,000 7,000 2,000 2,040 2,081
54650 Waste Hauling 20,921 23,755 27,700 27,700 27,700 28,254 28,819
54670 Other Governmental Fees 1,800 2,525 3,000 3,000 3,000 3,060 3,121
54680 Laboratory Testing Services 43,539 33,898 50,000 65,000 65,000 66,300 67,626
54710 Community Outreach Programs 21,696 4,497 14,500 24,500 17,500 17,850 18,207
54720 Tree Removal/Weed Spraying --1,000 1,000 3,000 3,060 3,121
Total Contractual Services $936,654 $749,446 $1,683,457 $1,914,523 $1,138,829 $1,358,990 $1,416,995
55030 Structural Improvements -50,500 -----
55080 Instruments & Apparatus 55,296 27,919 70,000 56,000 106,000 66,300 67,626
105
METROPOLITAN ST. LOUIS SEWER DISTRICT
FY22 General Fund Budget and Two Year Projection
T8000 - Engineering Department
Actual Actual Budget Forecast Budget Projected Projected
FY19 FY20 FY21 FY21 FY22 FY23 FY24
55110 Computer Equipment 50,000 (9,205)-----
55115 Intangible (Software)-141,540 -----
Total Capital Outlay $105,296 $210,754 $70,000 $56,000 $106,000 $66,300 $67,626
Total General Fund Operating
Expense $24,906,509 $25,707,599 $27,671,491 $26,638,291 $28,369,546 $29,156,694 $30,037,517
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 Technology Human Resources Treatment Plants Board of Trustees 107
METROPOLITAN ST. LOUIS SEWER DISTRICT
FY22 General Fund Budget and Two Year Projection
T6000 - Operations Department
Actual Actual Budget Forecast Budget Projected Projected
FY19 FY20 FY21 FY21 FY22 FY23 FY24
51010 Salaries & Wages 38,591,590 40,056,730 42,358,140 41,338,469 44,127,321 45,438,261 46,801,409
51020 Overtime 3,487,397 2,424,493 2,405,409 2,406,049 2,401,806 2,473,860 2,548,076
51030 Compensatory Pay Accrual 2,643 56 -----
51060 Worker's Compensation Pay 208,946 65,067 -115,862 ---
51100 Emp Service & Incentive Awards 1,750 957 -----
51120 Membership & Licensing Fees 76,100 10,402 80,115 84,641 87,298 89,044 90,825
51210 FICA Taxes 3,093,576 3,091,552 3,424,412 3,244,982 3,559,478 3,665,277 3,775,236
51220 Group Insurance 4,524,084 5,075,551 6,104,065 5,330,938 6,186,207 6,666,059 7,184,066
51230 Pension Contributions-Defined
Benefit Plan 7,481,748 7,679,340 9,235,537 8,153,343 8,033,993 8,033,993 8,033,993
51231 Pension Contributions-Defined
Contribution Plan 1,221,462 1,502,057 1,919,857 1,405,173 1,064,238 1,063,912 1,063,912
51233 DC Plan-Matching Contributions ---351,932 437,954 437,824 437,824
51234 EAP --10,465 ----
Total Personnel Services $58,689,296 $59,906,208 $65,537,999 $62,431,389 $65,898,295 $67,868,230 $69,935,340
52010 Fuels,Lubricants,Gases 1,248,670 1,103,998 1,270,323 1,128,490 1,266,643 1,291,976 1,317,815
52020 Motor Vehicle Parts & Equip 413,049 404,389 466,926 463,707 487,305 497,051 506,992
52030 Machinery & Equipment Parts 3,181,264 3,100,558 3,851,525 4,383,352 4,650,484 6,123,605 7,218,188
52040 Machinery & Equipment - Non-
Capital 25,736 39,267 33,700 110,557 59,000 60,180 61,384
52050 Construction & Bldg Supplies 2,019,592 1,968,489 2,572,758 2,542,449 2,823,965 2,880,444 2,938,053
52060 Building - Non-Capital 1,600 ------
52070 Hardware 105,546 111,597 137,087 178,197 139,727 142,521 145,371
52080 Hose Supplies 115,402 165,479 191,625 207,060 191,584 195,416 199,324
52090 Electrical Supplies 1,175,503 959,804 1,162,966 1,261,093 1,404,955 1,433,054 1,461,715
52100 Instrument Supplies 662,971 616,392 925,504 848,193 755,529 673,740 590,314
52110 Chemical Supplies 3,456,179 3,089,661 3,729,452 3,712,012 3,625,126 3,697,629 3,771,581
52120 Laboratory Supplies 12,066 9,943 10,900 9,231 11,972 12,211 12,456
52150 Plumbing Supplies 266,616 385,625 371,550 415,245 434,204 442,888 451,746
52160 Paint Supplies 43,876 39,535 59,942 58,512 54,763 55,858 56,975
52170 Safety Supplies 351,623 412,793 542,234 510,922 566,526 577,857 589,414
52220 Janitorial Supplies 94,707 109,667 120,075 126,454 126,705 129,239 131,824
52240 Hand Tools 354,141 417,107 382,080 402,926 385,046 392,747 400,602
52280 Uniforms 267,163 272,268 323,883 326,453 309,383 315,571 321,882
52300 Safety Footwear 105,562 108,523 121,000 128,200 152,750 155,805 158,921
52310 Telephone/Communic
Equip/Suppl 9,424 16,882 13,440 19,106 65,368 70,566 71,977
108
METROPOLITAN ST. LOUIS SEWER DISTRICT
FY22 General Fund Budget and Two Year Projection
T6000 - Operations Department
Actual Actual Budget Forecast Budget Projected Projected
FY19 FY20 FY21 FY21 FY22 FY23 FY24
52320 Office Supplies 24,778 31,574 35,844 35,995 39,094 39,876 40,673
52330 Computer Supplies 46,007 77,880 29,950 32,052 94,100 97,852 99,809
52340 Computer Equipment - Non-
Capital 31,377 45,199 98,140 99,643 17,118 52,703 53,757
52360 Grounds Supplies 23,287 17,782 24,592 25,942 27,495 28,045 28,606
52370 Photo & Video Supplies 4,151 6,960 7,550 7,240 7,250 7,395 7,543
52380 Publications/Training Supplies 4,079 2,143 13,086 12,906 8,180 8,344 8,510
52390 Administrative Supplies 8,472 5,954 18,060 20,701 17,760 18,115 18,478
52400 Furniture & Office Equipment -
Non-Capital 41,773 28,593 18,750 32,770 23,875 24,353 24,840
52990 Inventory (I/D)(169,171)302,366 -(333,398)---
52991 Inventory Obsolence (27,465)(9,448)-(24,098)---
Total Supplies $13,897,976 $13,840,982 $16,532,942 $16,741,913 $17,745,907 $19,425,039 $20,688,750
53060 Electric Usage 12,160,851 12,069,378 12,714,191 11,979,677 12,762,000 13,334,000 12,658,174
53070 Natural Gas Usage 2,607,593 1,879,662 2,502,252 2,457,665 2,275,280 2,343,538 2,413,844
53080 Water Usage 954,026 723,363 808,964 867,649 919,785 984,170 1,053,062
53270 Telephone Usage 243,450 285,135 268,926 298,349 288,101 302,506 317,631
Total Usage $15,965,920 $14,957,538 $16,294,333 $15,603,340 $16,245,166 $16,964,214 $16,442,711
54010 Postage 42 -150 150 130 133 135
54050 Office System Services 26,871 25,894 21,165 22,318 17,083 17,425 17,773
54060 Printing Services 2,981 6,022 6,685 10,810 5,760 5,875 5,993
54100 Travel Expenses 64,986 63,510 124,131 99,415 87,631 89,383 91,171
54140 Training Programs/Seminar Fees 109,657 142,936 152,430 167,941 184,780 188,476 192,245
54141 Required Training Programs 6,024 4,431 -7,331 30,509 31,119 31,742
54180 Courier And Freight 73,164 63,600 94,412 96,275 103,279 105,345 107,451
54190 Property & Other Space Rental 15,718 16,076 16,620 16,716 17,120 17,462 17,812
54520 Professional Service 767,404 781,453 814,500 1,225,595 944,500 963,390 982,658
54530 Building Repairs & Services 1,339,353 753,736 1,518,679 1,655,119 1,519,490 1,549,880 1,580,877
54540 Janitorial Services 896,945 1,043,350 1,036,280 1,418,263 1,344,594 1,371,486 1,398,916
54550 Grounds Services 853,546 686,201 783,789 762,620 823,167 839,630 856,423
54560 Motor Vehicle Services 346,835 257,807 378,659 344,728 329,700 339,591 349,779
54570 Machinery & Equipment Services 2,668,135 1,606,892 3,492,012 3,512,334 3,380,530 3,448,141 3,517,103
54580 Equipment Rental 539,216 629,684 481,609 626,625 480,923 495,351 510,211
54590 Sewer Rep & Structure Cleaning 1,723,217 1,899,255 1,604,656 1,665,246 1,611,500 1,724,305 1,845,006
54600 Electrical Repair Services 930,408 765,757 1,190,450 1,313,463 1,171,750 1,397,708 1,561,631
109
METROPOLITAN ST. LOUIS SEWER DISTRICT
FY22 General Fund Budget and Two Year Projection
T6000 - Operations Department
Actual Actual Budget Forecast Budget Projected Projected
FY19 FY20 FY21 FY21 FY22 FY23 FY24
54610 Instrument Repair Services 277,613 263,124 551,745 323,860 323,929 330,408 337,016
54620 Plumbing Services 305,860 915,028 647,318 761,266 761,854 777,091 792,632
54630 HVAC Services 620,795 378,486 689,504 764,385 510,004 520,204 530,608
54640 Damage Repairs & Services 130 1,066 11,000 11,000 11,000 11,220 11,444
54650 Waste Hauling 1,411,193 1,650,327 1,567,995 1,551,654 1,600,566 1,632,577 1,665,229
54660 Ash Hauling 26,360 338,375 525,600 541,697 1,036,654 1,057,387 1,685,435
54670 Other Governmental Fees 914,266 896,427 1,007,928 1,020,554 1,186,834 1,210,571 1,234,782
54680 Laboratory Testing Services 354,713 374,420 424,170 318,585 377,820 385,376 393,084
54690 Safety Services 73,501 72,618 92,615 77,714 96,237 98,162 100,125
54700 Asbestos Removal Services 25,758 103,761 48,500 43,500 32,500 33,150 33,813
54720 Tree Removal/Weed Spraying 442,069 364,501 423,000 423,000 455,500 464,610 473,902
Total Contractual Services $14,816,760 $14,104,735 $17,705,604 $18,782,164 $18,445,343 $19,105,454 $20,324,997
55030 Structural Improvements 2,093,808 202,289 400,000 564,031 125,000 229,500 234,090
55040 Processing Equipment 1,911,892 3,305,464 1,290,400 1,834,651 727,000 945,540 964,451
55050 Auxiliary Equipment 1,058,133 366,018 23,000 (2,798)188,000 191,760 195,595
55060 Motor Vehicles 3,277,388 2,957,527 3,100,000 3,250,000 3,100,000 3,162,000 3,225,240
55070 Machinery & Implements 732,663 491,848 482,000 195,286 512,000 522,240 532,685
55080 Instruments & Apparatus 167,527 495,176 51,200 26,200 101,200 103,224 105,288
55090 Furniture & Office Equipment --39,300 39,300 20,000 20,400 20,808
55110 Computer Equipment 119,057 -55,000 55,000 465,000 474,300 483,786
Total Capital Outlay $9,360,468 $7,818,323 $5,440,900 $5,961,670 $5,238,200 $5,648,964 $5,761,943
Total General Fund Operating
Expense $112,730,420 $110,627,785 $121,511,778 $119,520,476 $123,572,911 $129,011,900 $133,153,741
110
REVENUEFUNDSThese funds were established to account for proceeds from the wastewater and stormwater user charges of the District. These revenues provide for the operation, maintenance and improvement of the District’s sewer infrastructure.111
METROPOLITAN ST. LOUIS SEWER DISTRICT
CHANGES IN FUND BALANCE
3000 - Revenue Funds
FY19 FY20 FY21 FY21 FY22 FY23 FY24
Actual Actual Budget Forecast Budget Budget Budget
FUND BALANCE B.O.P.-------
Wastewater User Charge 394,816,893 425,147,699 432,983,891 418,261,097 436,595,287 453,490,523 469,462,050
Stormwater User Charge (2,852) (1,801)-----
Total Revenues 394,814,041 425,145,898 432,983,891 418,261,097 436,595,287 453,490,523 469,462,050
Total Expenditures -------
Net Operating Income (Loss) 394,814,041 425,145,898 432,983,891 418,261,097 436,595,287 453,490,523 469,462,050
Interfund Transfers (394,814,041) (425,145,898) (432,983,891) (418,261,097) (436,595,287) (453,490,523) (469,462,050)
Increase (Decrease) in Fund Bal.-------
Percentage of Change - - - - - - -
FUND BALANCE E.O.P.-------
112
Projected RevenueWASTEWATER USER CHARGEMetered Single Family$197,040,512Unmetered Single Family49,741,173Metered Multi-Family47,679,397Unmetered Multi-Family27,331,440Non-residential 106,643,359Extra Strength Surcharges 6,566,945Customer Assistance Program 1,592,461Subtotal WASTEWATER USER CHARGE$436,595,287GENERAL FUND USER CHARGESBad Debt Provision($5,925,600)Adjustments, Late Charges & Other6,224,943$299,343USER CHARGE REVENUE$436,894,630METROPOLITAN ST. LOUIS SEWER DISTRICTProjected User Charge RevenueFY22 BUDGETCOMPOSITE113
METROPOLITAN ST. LOUIS SEWER DISTRICT
CHANGES IN FUND BALANCE
3306 - Wastewater Revenue Fund
FY19 FY20 FY21 FY21 FY22 FY23 FY24
Actual Actual Budget Forecast Budget Budget Budget
FUND BALANCE B.O.P.$ -$ -$ -$ -$ -$ -$ -
Revenues:
Wastewater User Charge 394,816,893 425,147,699 432,983,891 418,262,021 436,595,287 453,490,523 469,462,050
Total Revenues 394,816,893 425,147,699 432,983,891 418,262,021 436,595,287 453,490,523 469,462,050
Expenditures:
Total Expenditures -------
Net Operating Income (Loss) 394,816,893 425,147,699 432,983,891 418,262,021 436,595,287 453,490,523 469,462,050
Interfund Transfers 394,816,893 425,147,699 432,983,891 418,262,021 436,595,287 453,490,523 469,462,050
Percentage of Change -------
FUND BALANCE E.O.P.$ -$ -$ -$ -$ -$ -$ -
114
Number of Accounts Billed (Annualized)Projected Annual Volume Base Charge $/service Volume Charge $/unit Projected Revenue Percent of Total
RESIDENTIAL
Metered Single Family 3,641,460 18,876,642 CCFs 27.31 5.17 $197,040,512
Low Income Assistance Credits - Metered 30,468 158,868 CCFs 13.66 2.59 826,714
Unmetered Single Family 665,994 27.31 18,188,296
Rooms Single Family 3,857,340 3.06 11,803,460
Water Closets Single Family 984,924 11.40 11,228,134
Baths Single Family 757,842 9.51 7,207,077
Separate Showers Single Family 138,192 9.51 1,314,206
Customer Assistance Program - Unmetered 14,616 127,848 548,585
Metered MultiFamily 248,112 7,911,694 CCFs 27.31 5.17 47,679,397
Customer Assistance Program - Metered 660 ---16581.18
Unmetered Multifamily 246,804 27.31 6,740,217
Rooms Multifamily 2,477,826 3.06 7,582,148
Water Closets Multifamily 632,442 11.40 7,209,839
Baths Multifamily 581,532 9.51 5,530,369
Separate Showers Multifamily 28,272 9.51 268,867
Customer Assistance Program - Unmetered -36,756 --200,581
$323,384,984 74.0%
NON-RESIDENTIAL
Compliance 1 and Base 275,172 27.31 4.55 8,766,980
Compliance 2 and Base 2,712 27.31 62.64 243,944
Compliance 3 and Base 6,936 27.31 136.37 1,135,284
Compliance 4 and Base 1,896 27.31 181.83 396,529
Compliance 5 and Base 1,188 27.31 227.29 302,465
Total Non-residential Tier Charges 287,904 $10,845,203
Volume 18,529,624 CCFs 5.17 95,798,156
Extra Strength Surcharges
Suspended Solids over 300 ppm 5,496 Tons 309.88 1,703,100
BOD's over 300 ppm 4,896 Tons 832.28 4,074,843
COD's over 600 ppm 1,896 Tons 416.14 789,001
$113,210,303 26.0%
$436,595,287 100.0%
Subtotal: RESIDENTIAL
Subtotal: NON-RESIDENTIAL
TOTAL WASTEWATER USER CHARGE REVENUE
METROPOLITAN ST. LOUIS SEWER DISTRICT
Projected User Charge Revenue
WASTEWATER REVENUE FUND (3306)
FY22 BUDGET
Compliance Charge $/service
115
METROPOLITAN ST. LOUIS SEWER DISTRICT
CHANGES IN FUND BALANCE
3307 - Stormwater Revenue Fund
*The Stormwater User Charge was eliminated in FY17 and replaced with a new Stormwater Operation and Maintenance Property Tax approved by the voters in the April 2016 election.
FY19 FY20 FY21 FY21 FY22 FY23 FY24
Actual Actual Budget Forecast Budget Budget Budget
FUND BALANCE B.O.P.$ -$ -$ -$ -$ -$ -$ -
Revenues:
Stormwater User Charge (2,852) (1,801)-(924)---
Miscellaneous -------
Total Revenues (2,852) (1,801)-(924)---
Expenditures:
Total Expenditures -------
Net Operating Income (Loss) (2,852) (1,801)-(924)---
Interfund Transfers 2,852 1,801 -924 ---
Increase (Decrease) in Fund Bal.-------
Percentage of Change -------
FUND BALANCE E.O.P.$ -$ -$ -$ -$ -$ -$ -
116
STORMWATERFUNDSThese funds were established to account for ad valorem taxes. The Stormwater Regulatory Fund, Districtwide Stormwater Fund and the Stormwater Operations and Maintenance Funds are reported in this section and receive, or at one time received, property tax revenues. These are primarily stormwater dedicated funds for projects and stormwater operations and maintenance. Fund balances will be spent on either projects or maintenance and operation expense primarily related to stormwater activities.STORMWATER FUNDS117
METROPOLITAN ST. LOUIS SEWER DISTRICT
CHANGES IN FUND BALANCE
5000 - Stormwater Funds
FY19 FY20 FY21 FY21 FY22 FY23 FY24
Actual Actual Budget Forecast Budget Budget Budget
FUND BALANCE B.O.P.$47,175,150 $38,297,555 $29,733,982 $39,636,266 $34,721,441 $33,301,187 $23,475,429
Taxes 34,114,608 35,502,655 34,700,009 34,877,568 34,943,469 34,943,469 34,943,469
Interest on Investments 1,557,530 1,507,265 699,866 631,257 336,000 276,600 198,900
Miscellaneous - 2,783,095 -- 1,400,000 1,300,000 -
Total Revenues 35,672,139 39,793,014 35,399,876 35,508,825 36,679,469 36,520,069 35,142,369
Contractual Services 491,904 517,589 520,500 433,841 524,152 524,152 524,152
Construction and Engineering 18,205,267 14,525,641 19,258,000 19,742,707 12,102,000 19,800,000 14,020,000
Interfund Labor Transfers 26,112,260 23,437,995 23,414,363 20,233,388 25,473,570 26,021,676 27,149,328
Total Expenditures 44,809,431 38,481,225 43,192,864 40,409,936 38,099,722 46,345,828 41,693,480
Net Operating Income (Loss) (9,137,292) 1,311,789 (7,792,988) (4,901,111) (1,420,253) (9,825,759) (6,551,111)
Interfund Transfers 259,698 26,922 - (13,714)---
Increase (Decrease) in Fund Bal. (8,877,595) 1,338,711 (7,792,988) (4,914,825) (1,420,253) (9,825,759) (6,551,111)
Percentage of Change -19%3%-26%-12%-4%-30%-28%
FUND BALANCE E.O.P.$38,297,555 $39,636,266 $21,940,994 $34,721,441 $33,301,187 $23,475,429 $16,924,318
118
METROPOLITAN ST. LOUIS SEWER DISTRICT
CHANGES IN FUND BALANCE
5110 - Stormwater Regulatory Fund
FY19 FY20 FY21 FY21 FY22 FY23 FY24
Actual Actual Budget Forecast Budget Budget Budget
FUND BALANCE B.O.P.$9,381,760 $9,745,602 $9,806,982 $9,999,033 $7,653,222 $7,328,032 $6,823,742
Taxes 5,722,127 5,956,229 5,777,286 5,855,302 5,817,232 5,817,232 5,817,232
Interest on Investments 285,874 280,127 177,028 156,586 74,900 70,700 64,800
Total Revenues 6,008,001 6,236,356 5,954,314 6,011,888 5,892,132 5,887,932 5,882,032
Contractual Services 82,589 86,873 86,659 - 87,258 87,258 87,258
Construction and Engineering 225,268 273,532 2,700,000 2,729,950 300,000 300,000 300,000
Interfund Labor Transfers 5,391,963 5,627,455 5,620,408 5,620,408 5,830,062 6,004,964 6,185,113
Total Expenditures 5,699,820 5,987,859 8,407,067 8,350,358 6,217,321 6,392,223 6,572,372
Net Operating Income (Loss) 308,181 248,497 (2,452,753) (2,338,471) (325,189) (504,291) (690,340)
Interfund Transfers 55,661 4,934 - (7,340)---
Increase (Decrease) in Fund Bal.363,842 253,431 (2,452,753) (2,345,811) (325,189) (504,291) (690,340)
Percentage of Change 4%3%-25%-23%-4%-7%-10%
FUND BALANCE E.O.P.$9,745,602 $9,999,033 $7,354,229 $7,653,222 $7,328,032 $6,823,742 $6,133,402
119
METROPOLITAN ST. LOUIS SEWER DISTRICT
CHANGES IN FUND BALANCE
5120 - Districtwide Stormwater Fund
FY19 FY20 FY21 FY21 FY22 FY23 FY24
Actual Actual Budget Forecast Budget Budget Budget
FUND BALANCE B.O.P.$27,150,747 $28,551,953 $19,926,999 $29,888,022 $26,852,078 $25,757,014 $16,435,546
Taxes 28,391,181 29,546,426 28,922,723 29,022,266 29,126,237 29,126,237 29,126,237
Interest on Investments 1,156,888 1,227,137 522,839 476,851 261,100 205,900 134,100
Miscellaneous - 2,783,095 -- 1,400,000 1,300,000 -
Total Revenues 29,548,069 33,556,658 29,445,562 29,499,117 30,787,337 30,632,137 29,260,337
Contractual Services 409,302 430,717 433,841 433,841 436,894 436,894 436,894
Construction and Engineering 17,479,999 14,252,109 16,558,000 17,012,757 11,802,000 19,500,000 13,720,000
Interfund Labor Transfers 10,257,562 17,495,751 17,793,955 14,908,460 19,643,508 20,016,711 20,964,215
Total Expenditures 28,146,863 32,178,578 34,785,796 32,355,057 31,882,402 39,953,605 35,121,108
Net Operating Income (Loss) 1,401,206 1,378,080 (5,340,234) (2,855,940) (1,095,064) (9,321,468) (5,860,771)
Interfund Transfers - (42,012)- (180,003)---
Increase (Decrease) in Fund Bal.1,401,206 1,336,068 (5,340,234) (3,035,943) (1,095,064) (9,321,468) (5,860,771)
Percentage of Change 5%5%-27%-10%-4%-36%-36%
FUND BALANCE E.O.P.$28,551,953 $29,888,022 $14,586,765 $26,852,078 $25,757,014 $16,435,546 $10,574,776
120
METROPOLITAN ST. LOUIS SEWER DISTRICT
CHANGES IN FUND BALANCE
5130 - Stormwater Operations and Maintenance Fund
FY19 FY20 FY21 FY21 FY22 FY23 FY24
Actual Actual Budget Forecast Budget Budget Budget
FUND BALANCE B.O.P.$10,642,643 -$0 $(250,789) $216,141 $216,141 $216,141
Taxes 1,300 ------
Interest on Investments 114,768 -- (2,180)---
Total Revenues 116,068 -- (2,180)---
Contractual Services 13 ------
Construction and Engineering 500,000 ------
Interfund Labor Transfers 10,462,735 314,789 - (295,480)---
Total Expenditures 10,962,748 314,789 - (295,480)---
Net Operating Income (Loss) (10,846,680) (314,789)- 293,300 ---
Interfund Transfers 204,037 64,000 - 173,630 ---
Increase (Decrease) in Fund Bal. (10,642,643) (250,789)- 466,929 ---
Percentage of Change -100% - --186% - - -
FUND BALANCE E.O.P.- $(250,789)$0 $216,141 $216,141 $216,141 $216,141
121
FY22 BUDGET122
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 in 2016 all subdistrict tax rates were voluntarily set to zero. Beginning in FY21, tax rates in six of the subdistricts will no longer be reduced to zero, so stormwater projects can be started. Fund balances will be spent on either projects or maintenance and operation expense in the respective subdistricts.OPERATION, MAINTENANCE and CONSTRUCTION IMPROVEMENT FUNDS123
METROPOLITAN ST. LOUIS SEWER DISTRICT
CHANGES IN FUND BALANCE
5000 - OMCI Funds
FY19 FY20 FY21 FY21 FY22 FY23 FY24
Actual Actual Budget Forecast Budget Budget Budget
FUND BALANCE B.O.P.$14,772,435 $11,681,406 $9,956,946 $11,510,403 $13,598,206 $13,554,877 $7,741,890
Taxes (26,605) (20,696) 7,964,268 8,240,035 8,062,397 8,062,397 8,062,397
Interest on Investments 706,732 531,301 170,887 279,367 135,700 106,400 104,400
Connection and Other Fees - 16,818 -1,550 ---
Miscellaneous 1,343 157,744 -1,415 ---
Total Revenues 681,469 685,166 8,135,155 8,522,367 8,198,097 8,168,797 8,166,797
Contractual Services 2,879 157 119,464 119,464 120,936 120,936 120,936
Construction and Engineering 3,261,749 344,499 7,045,710 6,037,103 6,933,522 12,415,522 1,492,000
Interfund Labor Transfers 500,845 488,620 1,105,789 277,997 1,186,967 1,445,326 1,147,184
Total Expenditures 3,765,473 833,276 8,270,963 6,434,565 8,241,425 13,981,784 2,760,120
Net Operating Income (Loss) (3,084,004) (148,110) (135,808) 2,087,802 (43,328) (5,812,988) 5,406,676
Interfund Transfers (7,026) (22,892)-----
Increase (Decrease) in Fund Bal. (3,091,029) (171,003) (135,808) 2,087,802 (43,328) (5,812,988) 5,406,676
Percentage of Change -21%-1%-1%18% --43%70%
FUND BALANCE E.O.P.$11,681,406 $11,510,403 $9,821,138 $13,598,206 $13,554,877 $7,741,890 $13,148,566
124
METROPOLITAN ST. LOUIS SEWER DISTRICT
CHANGES IN FUND BALANCE
5401 - Bond Place Special Taxing Subdistrict
FY19 FY20 FY21 FY21 FY22 FY23 FY24
Actual Actual Budget Forecast Budget Budget Budget
FUND BALANCE B.O.P.$68,818 $63,698 $66,832 $42,826 $45,173 $45,673 $46,173
Interest on Investments 563 814 1,347 932 500 500 500
Miscellaneous 1,343 1,206 -1,415 ---
Total Revenues 1,906 2,020 1,347 2,347 500 500 500
Total Expenditures -------
Net Operating Income (Loss) 1,906 2,020 1,347 2,347 500 500 500
Interfund Transfers (7,026) (22,892)-----
Increase (Decrease) in Fund Bal.(5,120) (20,872)1,347 2,347 500 500 500
Percentage of Change -7%-33%2%5%1%1%1%
FUND BALANCE E.O.P.$63,698 $42,826 $68,179 $45,173 $45,673 $46,173 $46,673
125
METROPOLITAN ST. LOUIS SEWER DISTRICT
CHANGES IN FUND BALANCE
5563 - Clayton Central OMCI Fund
FY19 FY20 FY21 FY21 FY22 FY23 FY24
Actual Actual Budget Forecast Budget Budget Budget
FUND BALANCE B.O.P.$1,945,502 $2,010,853 $2,026,334 $2,074,740 $2,107,514 $375,591 $295,754
Taxes (635)0 -(1)---
Interest on Investments 65,976 63,887 40,441 44,492 12,400 3,400 2,600
Total Revenues 65,341 63,887 40,441 44,491 12,400 3,400 2,600
Contractual Services (10)------
Construction and Engineering ---- 1,590,000 --
Interfund Labor Transfers -- 11,717 11,717 154,324 83,237 64,383
Total Expenditures (10)- 11,717 11,717 1,744,324 83,237 64,383
Net Operating Income (Loss) 65,351 63,887 28,725 32,775 (1,731,924) (79,837) (61,783)
Interfund Transfers -------
Increase (Decrease) in Fund Bal.65,351 63,887 28,725 32,775 (1,731,924) (79,837) (61,783)
Percentage of Change 3%3%1%2%-82%-21%-21%
FUND BALANCE E.O.P.$2,010,853 $2,074,740 $2,055,059 $2,107,514 $375,591 $295,754 $233,972
126
METROPOLITAN ST. LOUIS SEWER DISTRICT
CHANGES IN FUND BALANCE
5564 - Coldwater Creek OMCI Fund
FY19 FY20 FY21 FY21 FY22 FY23 FY24
Actual Actual Budget Forecast Budget Budget Budget
FUND BALANCE B.O.P.$120,842 $182,825 $251,288 $408,437 $1,673,528 $2,445,746 $1,228,969
Taxes (11,805) (6,448) 1,991,768 2,150,407 2,014,280 2,014,280 2,014,280
Interest on Investments 34,842 25,944 12,646 18,984 20,600 18,400 21,100
Total Revenues 23,038 19,496 2,004,414 2,169,391 2,034,880 2,032,680 2,035,380
Contractual Services 1,652 46 29,877 29,877 30,214 30,214 30,214
Construction and Engineering (123,130) (234,255) 1,148,884 858,381 1,076,519 2,928,519 -
Interfund Labor Transfers 82,532 28,094 100,756 16,043 155,928 290,724 238,843
Total Expenditures (38,946) (206,115) 1,279,517 904,300 1,262,661 3,249,457 269,057
Net Operating Income (Loss) 61,984 225,611 724,897 1,265,091 772,218 (1,216,777) 1,766,323
Interfund Transfers -------
Increase (Decrease) in Fund Bal.61,984 225,611 724,897 1,265,091 772,218 (1,216,777) 1,766,323
Percentage of Change 51%123%288%310%46%-50%144%
FUND BALANCE E.O.P.$182,825 $408,437 $976,185 $1,673,528 $2,445,746 $1,228,969 $2,995,292
127
METROPOLITAN ST. LOUIS SEWER DISTRICT
CHANGES IN FUND BALANCE
5565 - Creve Coeur Frontenac OMCI Fund
FY19 FY20 FY21 FY21 FY22 FY23 FY24
Actual Actual Budget Forecast Budget Budget Budget
FUND BALANCE B.O.P.$145,391 $153,065 $154,883 $204,524 $209,091 $202,856 $204,856
Taxes (588)0 -(1)---
Interest on Investments 12,797 6,048 3,021 4,568 2,100 2,000 2,100
Total Revenues 12,209 6,047 3,021 4,567 2,100 2,000 2,100
Contractual Services (7)------
Construction and Engineering - (46,756)-----
Interfund Labor Transfers 4,541 1,345 8,847 -8,336 --
Total Expenditures 4,534 (45,411)8,847 -8,336 --
Net Operating Income (Loss) 7,674 51,459 (5,826)4,567 (6,236)2,000 2,100
Interfund Transfers -------
Increase (Decrease) in Fund Bal.7,674 51,459 (5,826)4,567 (6,236)2,000 2,100
Percentage of Change 5%34%-4%2%-3%1%1%
FUND BALANCE E.O.P.$153,065 $204,524 $149,057 $209,091 $202,856 $204,856 $206,956
128
METROPOLITAN ST. LOUIS SEWER DISTRICT
CHANGES IN FUND BALANCE
5566 - Deer Creek OMCI Fund
FY19 FY20 FY21 FY21 FY22 FY23 FY24
Actual Actual Budget Forecast Budget Budget Budget
FUND BALANCE B.O.P.$5,619,427 $4,806,763 $3,070,285 $3,391,840 $3,713,260 $4,517,467 $1,129,244
Taxes (6,046) (3,689) 3,853,790 3,909,005 3,890,444 3,890,444 3,890,444
Interest on Investments 217,378 174,467 42,067 84,594 41,200 28,200 27,700
Total Revenues 211,331 170,777 3,895,857 3,993,598 3,931,644 3,918,644 3,918,144
Contractual Services 243 12 57,807 57,807 58,357 58,357 58,357
Construction and Engineering 953,733 1,405,159 3,858,895 3,450,614 2,557,164 6,532,164 -
Interfund Labor Transfers 70,020 180,529 587,326 163,758 511,916 716,347 570,159
Total Expenditures 1,023,995 1,585,700 4,504,028 3,672,179 3,127,436 7,306,868 628,516
Net Operating Income (Loss) (812,664) (1,414,923) (608,171) 321,419 804,208 (3,388,224) 3,289,629
Interfund Transfers -------
Increase (Decrease) in Fund Bal.(812,664) (1,414,923) (608,171) 321,419 804,208 (3,388,224) 3,289,629
Percentage of Change -14%-29%-20%9%22%-75%291%
FUND BALANCE E.O.P.$4,806,763 $3,391,840 $2,462,115 $3,713,260 $4,517,467 $1,129,244 $4,418,872
129
METROPOLITAN ST. LOUIS SEWER DISTRICT
CHANGES IN FUND BALANCE
5571 - Gravois Creek OMCI Fund
FY19 FY20 FY21 FY21 FY22 FY23 FY24
Actual Actual Budget Forecast Budget Budget Budget
FUND BALANCE B.O.P.$1,329,160 $946,078 $885,638 $913,474 $858,984 $518,235 $497,768
Taxes (3,289) (1,874)- (2,535)---
Interest on Investments 69,798 47,384 17,383 21,408 6,900 5,100 4,900
Total Revenues 66,509 45,511 17,383 18,873 6,900 5,100 4,900
Contractual Services 149 5 -----
Construction and Engineering 382,568 (3,585)- 47,577 280,000 --
Interfund Labor Transfers 66,873 81,695 41,606 25,785 67,649 25,567 12,301
Total Expenditures 449,591 78,115 41,606 73,363 347,649 25,567 12,301
Net Operating Income (Loss) (383,082) (32,604) (24,223) (54,490) (340,749) (20,467) (7,401)
Interfund Transfers -------
Increase (Decrease) in Fund Bal.(383,082) (32,604) (24,223) (54,490) (340,749) (20,467) (7,401)
Percentage of Change -29%-3%-3%-6%-40%-4%-1%
FUND BALANCE E.O.P.$946,078 $913,474 $861,415 $858,984 $518,235 $497,768 $490,367
130
METROPOLITAN ST. LOUIS SEWER DISTRICT
CHANGES IN FUND BALANCE
5574 - Loretta Joplin OMCI Fund
FY19 FY20 FY21 FY21 FY22 FY23 FY24
Actual Actual Budget Forecast Budget Budget Budget
FUND BALANCE B.O.P.$417,968 $264,100 $263,781 $268,227 $271,777 $267,944 $268,114
Taxes 91 (99)-3 ---
Interest on Investments 11,412 7,873 5,202 5,580 2,700 2,700 2,700
Total Revenues 11,504 7,774 5,202 5,582 2,700 2,700 2,700
Contractual Services 10 0 -----
Construction and Engineering 145,000 ------
Interfund Labor Transfers 20,362 3,646 6,934 2,032 6,533 2,530 -
Total Expenditures 165,372 3,647 6,934 2,032 6,533 2,530 -
Net Operating Income (Loss) (153,868)4,127 (1,732)3,550 (3,833)170 2,700
Interfund Transfers -------
Increase (Decrease) in Fund Bal.(153,868)4,127 (1,732)3,550 (3,833)170 2,700
Percentage of Change -37%2%-1%1%-1% -1%
FUND BALANCE E.O.P.$264,100 $268,227 $262,049 $271,777 $267,944 $268,114 $270,814
131
METROPOLITAN ST. LOUIS SEWER DISTRICT
CHANGES IN FUND BALANCE
5576 - Maline Creek OMCI Fund
FY19 FY20 FY21 FY21 FY22 FY23 FY24
Actual Actual Budget Forecast Budget Budget Budget
FUND BALANCE B.O.P.$221,138 $142,840 $188,738 $181,076 $665,090 $1,249,183 $701,730
Taxes (2,125) (3,721) 680,845 647,865 692,478 692,478 692,478
Interest on Investments 24,106 13,930 7,851 11,344 9,600 9,800 10,100
Total Revenues 21,981 10,209 688,696 659,209 702,078 702,278 702,578
Contractual Services 489 47 10,213 10,213 10,387 10,387 10,387
Construction and Engineering 43,970 (53,627) 140,000 139,995 80,000 1,150,000 -
Interfund Labor Transfers 55,819 25,553 24,988 24,988 27,598 89,344 75,923
Total Expenditures 100,279 (28,027) 175,200 175,195 117,985 1,249,731 86,310
Net Operating Income (Loss) (78,298) 38,236 513,495 484,014 584,093 (547,453) 616,268
Interfund Transfers -------
Increase (Decrease) in Fund Bal.(78,298) 38,236 513,495 484,014 584,093 (547,453) 616,268
Percentage of Change -35%27%272%267%88%-44%88%
FUND BALANCE E.O.P.$142,840 $181,076 $702,233 $665,090 $1,249,183 $701,730 $1,317,998
132
METROPOLITAN ST. LOUIS SEWER DISTRICT
CHANGES IN FUND BALANCE
5583 - Sugar Creek OMCI Fund
FY19 FY20 FY21 FY21 FY22 FY23 FY24
Actual Actual Budget Forecast Budget Budget Budget
FUND BALANCE B.O.P.$855,874 $296,927 - $57,073 $283,853 $366,024 $475,338
Taxes (212)(175) 287,884 298,947 289,802 289,802 289,802
Interest on Investments 29,260 7,080 883 6,346 3,200 4,200 6,100
Total Revenues 29,048 6,905 288,767 305,293 293,002 294,002 295,902
Contractual Services 9 0 4,318 4,318 4,347 4,347 4,347
Construction and Engineering 561,620 210,643 143,942 70,478 149,498 149,498 -
Interfund Labor Transfers 26,366 36,116 71,991 3,718 56,985 30,842 16,561
Total Expenditures 587,995 246,759 220,251 78,514 210,831 184,687 20,908
Net Operating Income (Loss) (558,946) (239,854) 68,515 226,780 82,171 109,315 274,994
Interfund Transfers -------
Increase (Decrease) in Fund Bal.(558,946) (239,854) 68,515 226,780 82,171 109,315 274,994
Percentage of Change -65%-81% -397%29%30%58%
FUND BALANCE E.O.P.$296,927 $57,073 $68,515 $283,853 $366,024 $475,338 $750,332
133
METROPOLITAN ST. LOUIS SEWER DISTRICT
CHANGES IN FUND BALANCE
5584 - University City OMCI Fund
FY19 FY20 FY21 FY21 FY22 FY23 FY24
Actual Actual Budget Forecast Budget Budget Budget
FUND BALANCE B.O.P.$2,225,092 $946,156 $1,093,310 $920,313 $503,909 $673,875 $93,401
Taxes 509 (3,132) 906,310 988,080 926,733 926,733 926,733
Interest on Investments 120,006 89,296 - 15,575 5,900 3,800 4,900
Total Revenues 120,515 86,163 906,310 1,003,655 932,633 930,533 931,633
Contractual Services 256 24 13,595 13,595 13,901 13,901 13,901
Construction and Engineering 1,265,000 (3,128) 1,632,154 1,384,924 590,049 1,321,049 -
Interfund Labor Transfers 134,196 115,110 215,853 21,541 158,716 176,057 132,170
Total Expenditures 1,399,452 112,006 1,861,601 1,420,059 762,666 1,511,007 146,071
Net Operating Income (Loss) (1,278,936) (25,843) (955,291) (416,404) 169,966 (580,474) 785,562
Interfund Transfers -------
Increase (Decrease) in Fund Bal. (1,278,936) (25,843) (955,291) (416,404) 169,966 (580,474) 785,562
Percentage of Change -57%-3%-87%-45%34%-86%841%
FUND BALANCE E.O.P.$946,156 $920,313 $138,019 $503,909 $673,875 $93,401 $878,963
134
METROPOLITAN ST. LOUIS SEWER DISTRICT
CHANGES IN FUND BALANCE
5587 - Watkins Creek OMCI Fund
FY19 FY20 FY21 FY21 FY22 FY23 FY24
Actual Actual Budget Forecast Budget Budget Budget
FUND BALANCE B.O.P.$461,461 $465,609 $476,455 $476,022 $486,323 $2,523 $2,523
Taxes 523 (736)-50 ---
Interest on Investments 22,234 20,274 9,527 10,251 2,200 --
Total Revenues 22,757 19,538 9,527 10,301 2,200 --
Contractual Services 99 12 -----
Construction and Engineering ---- 486,000 --
Interfund Labor Transfers 18,510 9,114 -----
Total Expenditures 18,609 9,126 -- 486,000 --
Net Operating Income (Loss) 4,148 10,413 9,527 10,301 (483,800)--
Interfund Transfers -------
Increase (Decrease) in Fund Bal.4,148 10,413 9,527 10,301 (483,800)--
Percentage of Change 1%2%2%2%-99% - -
FUND BALANCE E.O.P.$465,609 $476,022 $485,982 $486,323 $2,523 $2,523 $2,523
135
METROPOLITAN ST. LOUIS SEWER DISTRICT
CHANGES IN FUND BALANCE
5589 - Wellston OMCI Fund
FY19 FY20 FY21 FY21 FY22 FY23 FY24
Actual Actual Budget Forecast Budget Budget Budget
FUND BALANCE B.O.P.$204,897 $210,298 $213,837 $215,525 $219,614 $221,814 $224,014
Taxes (313)(486)-(366)---
Interest on Investments 5,886 5,722 4,281 4,455 2,200 2,200 2,300
Total Revenues 5,573 5,236 4,281 4,089 2,200 2,200 2,300
Contractual Services 25 9 -----
Interfund Labor Transfers 148 ------
Total Expenditures 172 9 -----
Net Operating Income (Loss) 5,401 5,227 4,281 4,089 2,200 2,200 2,300
Interfund Transfers -------
Increase (Decrease) in Fund Bal.5,401 5,227 4,281 4,089 2,200 2,200 2,300
Percentage of Change 3%2%2%2%1%1%1%
FUND BALANCE E.O.P.$210,298 $215,525 $218,118 $219,614 $221,814 $224,014 $226,314
136
METROPOLITAN ST. LOUIS SEWER DISTRICT
CHANGES IN FUND BALANCE
5590 - Mo River Bonfil Subd #448 OMCI Fund
FY19 FY20 FY21 FY21 FY22 FY23 FY24
Actual Actual Budget Forecast Budget Budget Budget
FUND BALANCE B.O.P.$651,033 $695,812 $718,760 $1,656,566 $1,690,978 $1,707,978 $1,679,465
Taxes (1,269)53 -----
Interest on Investments 47,294 44,818 14,364 34,412 17,000 16,900 9,300
Total Revenues 46,025 44,871 14,364 34,412 17,000 16,900 9,300
Contractual Services (23)------
Construction and Engineering - (916,543)--- 45,000 1,492,000
Interfund Labor Transfers 1,269 661 ---412 12,831
Total Expenditures 1,246 (915,882)--- 45,412 1,504,831
Net Operating Income (Loss) 44,779 960,754 14,364 34,412 17,000 (28,512) (1,495,531)
Interfund Transfers -------
Increase (Decrease) in Fund Bal.44,779 960,754 14,364 34,412 17,000 (28,512) (1,495,531)
Percentage of Change 7%138%2%2%1%-2%-89%
FUND BALANCE E.O.P.$695,812 $1,656,566 $733,124 $1,690,978 $1,707,978 $1,679,465 $183,935
137
METROPOLITAN ST. LOUIS SEWER DISTRICT
CHANGES IN FUND BALANCE
5591 - Meramec River Basin Subd #449 OMCI Fund
FY19 FY20 FY21 FY21 FY22 FY23 FY24
Actual Actual Budget Forecast Budget Budget Budget
FUND BALANCE B.O.P.$39,189 $64,687 $114,488 $258,801 $250,433 $252,933 $255,433
Taxes (588)(6)-----
Interest on Investments 20,602 7,357 2,287 5,506 2,500 2,500 2,600
Connection and Other Fees - 16,818 -1,550 ---
Miscellaneous - 156,537 -----
Total Revenues 20,014 180,706 2,287 7,056 2,500 2,500 2,600
Contractual Services (15)------
Construction and Engineering (15,424) (13,408)- 15,424 ---
Interfund Labor Transfers 9,954 ------
Total Expenditures (5,485) (13,408)- 15,424 ---
Net Operating Income (Loss) 25,498 194,114 2,287 (8,368)2,500 2,500 2,600
Interfund Transfers -------
Increase (Decrease) in Fund Bal.25,498 194,114 2,287 (8,368)2,500 2,500 2,600
Percentage of Change 65%300%2%-3%1%1%1%
FUND BALANCE E.O.P.$64,687 $258,801 $116,775 $250,433 $252,933 $255,433 $258,033
138
METROPOLITAN ST. LOUIS SEWER DISTRICT
CHANGES IN FUND BALANCE
5593 - Sem Br Of River Des Peres OMCI Fund
FY19 FY20 FY21 FY21 FY22 FY23 FY24
Actual Actual Budget Forecast Budget Budget Budget
FUND BALANCE B.O.P.$69,251 $14,496 $13,126 $11,400 $183,505 $270,706 $375,796
Taxes (174)(380) 243,671 248,584 248,661 248,661 248,661
Interest on Investments 8,788 3,115 1,229 1,861 2,300 3,200 4,900
Total Revenues 8,614 2,736 244,900 250,445 250,961 251,861 253,561
Contractual Services 15 1 3,655 3,655 3,730 3,730 3,730
Construction and Engineering 53,100 - 121,835 69,710 124,292 124,292 -
Interfund Labor Transfers 10,255 5,831 32,328 4,974 35,738 18,749 13,993
Total Expenditures 63,370 5,832 157,818 78,339 163,760 146,771 17,723
Net Operating Income (Loss) (54,756) (3,096) 87,081 172,106 87,201 105,089 235,837
Interfund Transfers -------
Increase (Decrease) in Fund Bal.(54,756) (3,096) 87,081 172,106 87,201 105,089 235,837
Percentage of Change -79%-21%663%1,510%48%39%63%
FUND BALANCE E.O.P.$14,496 $11,400 $100,207 $183,505 $270,706 $375,796 $611,633
139
METROPOLITAN ST. LOUIS SEWER DISTRICT
CHANGES IN FUND BALANCE
5594 - Black Creek Subd #455 OMCI Fund
FY19 FY20 FY21 FY21 FY22 FY23 FY24
Actual Actual Budget Forecast Budget Budget Budget
FUND BALANCE B.O.P.$397,393 $417,199 $419,191 $429,561 $435,174 $436,330 $263,313
Taxes (686)(2)-(4)---
Interest on Investments 15,790 13,292 8,358 9,060 4,400 3,500 2,600
Total Revenues 15,104 13,290 8,358 9,056 4,400 3,500 2,600
Contractual Services (12)------
Construction and Engineering (4,689)---- 165,000 -
Interfund Labor Transfers -927 3,443 3,443 3,244 11,517 10,022
Total Expenditures (4,701)927 3,443 3,443 3,244 176,517 10,022
Net Operating Income (Loss) 19,806 12,363 4,915 5,613 1,156 (173,017) (7,422)
Interfund Transfers -------
Increase (Decrease) in Fund Bal.19,806 12,363 4,915 5,613 1,156 (173,017) (7,422)
Percentage of Change 5%3%1%1% --40%-3%
FUND BALANCE E.O.P.$417,199 $429,561 $424,106 $435,174 $436,330 $263,313 $255,891
140
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 in easement acquisitions, permit process, design revisions orspecial requirements. Funding sources for capital improvement projects are primarily from User Charges, Revenue Bonds, Grants and Investment Income.141
METROPOLITAN ST. LOUIS SEWER DISTRICT
CHANGES IN FUND BALANCE
6660 Sanitary Replacement Fund
FY19 FY20 FY21 FY21 FY22 FY23 FY24
Actual Actual Budget Forecast Budget Budget Budget
FUND BALANCE B.O.P.$242,671,658 $189,217,709 $173,927,569 $186,225,765 $260,252,059 $159,277,453 $72,687,244
Revenue Bonds 72,989,204 88,143,466 165,710,285 270,710,285 119,000,000 237,575,000 250,775,000
Interest on Investments 14,109,848 12,313,505 2,336,998 4,587,914 2,006,500 1,144,900 557,500
Connection and Other Fees 98,198 50,600 - 66,523 ---
Miscellaneous - 45,122 -----
Total Revenues 87,197,251 100,552,693 168,047,283 275,364,722 121,006,500 238,719,900 251,332,500
Construction and Engineering 252,977,702 205,321,064 342,743,000 315,405,691 320,515,000 415,313,000 392,348,082
Agency and Other Debt Expense 444,082 484,181 1,313,000 163,000 773,500 1,862,000 2,422,500
Interfund Labor Transfers 7,229,416 7,739,392 7,674,905 5,769,737 7,692,607 8,135,109 8,632,641
Total Expenditures 260,651,200 213,544,637 351,730,905 321,338,428 328,981,107 425,310,109 403,403,223
Net Operating Income (Loss) (173,453,949) (112,991,944) (183,683,621) (45,973,706) (207,974,607) (186,590,209) (152,070,723)
Interfund Transfers 120,000,000 110,000,000 120,000,000 120,000,000 107,000,000 100,000,000 100,000,000
Increase (Decrease) in Fund Bal. (53,453,949) (2,991,944) (63,683,621) 74,026,294 (100,974,607) (86,590,209) (52,070,723)
Percentage of Change -22%-2%-37%40%-39%-54%-72%
FUND BALANCE E.O.P.$189,217,709 $186,225,765 $110,243,948 $260,252,059 $159,277,453 $72,687,244 $20,616,520
Note: The FY24 Construction and Engineering expense has been adjusted by -12.0% for delays and -8.4% of the FY21 forecast for liquidations which is a
process consistent with that used by MSD in its Rate Change Proposals. As a result of these adjustments, the Construction and Engineering FY24 expense
on this page is lower than what is shown in the Budget Supplement document.
142
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.143
METROPOLITAN ST. LOUIS SEWER DISTRICT
CHANGES IN FUND BALANCE
2000 - Principal and Interest Funds
FY19 FY20 FY21 FY21 FY22 FY23 FY24
Actual Actual Budget Forecast Budget Budget Budget
FUND BALANCE B.O.P.$68,449,815 $71,177,710 $81,932,780 $46,056,843 $51,533,513 $52,056,113 $52,592,613
Revenue Bonds - 276,258,511 -----
Interest on Investments 2,677,897 1,747,835 1,488,691 1,386,506 522,600 536,500 550,800
Miscellaneous 164,654 110,728 - 11,129 ---
Total Revenues 2,842,551 278,117,074 1,488,691 1,397,635 522,600 536,500 550,800
Principal Payments 50,907,800 52,587,600 56,629,100 56,629,100 61,157,300 69,637,520 81,463,157
Interest Payments 61,304,335 84,045,981 61,265,972 57,396,738 63,285,283 63,262,197 70,422,795
Agency and Other Debt Expense 1,920,579 278,190,278 2,080,100 1,870,300 2,029,404 2,529,775 2,859,556
Total Expenditures 114,132,715 414,823,859 119,975,172 115,896,137 126,471,987 135,429,492 154,745,508
Net Operating Income (Loss) (111,290,164) (136,706,785) (118,486,481) (114,498,502) (125,949,387) (134,892,992) (154,194,708)
Interfund Transfers 114,018,058 111,585,919 123,184,944 119,975,172 126,471,987 135,429,492 154,745,508
Increase (Decrease) in Fund Bal.2,727,894 (25,120,866) 4,698,463 5,476,670 522,600 536,500 550,800
Percentage of Change 4%-35%6%12%1%1%1%
FUND BALANCE E.O.P.$71,177,710 $46,056,843 $86,631,242 $51,533,513 $52,056,113 $52,592,613 $53,143,413
144
METROPOLITAN ST. LOUIS SEWER DISTRICT
CHANGES IN FUND BALANCE
2804 - 2004 A SR Rev Bond - Prin & Int - WW
FY19 FY20 FY21 FY21 FY22 FY23 FY24
Actual Actual Budget Forecast Budget Budget Budget
FUND BALANCE B.O.P.$13,611,933 $13,700,971 $13,914,506 $13,740,269 $13,997,847 $14,138,547 $14,280,647
Interest on Investments 22,290 19,619 277,886 264,062 140,700 142,100 143,500
Miscellaneous 132,715 90,868 -659 ---
Total Revenues 155,004 110,487 277,886 264,721 140,700 142,100 143,500
Principal Payments 18,971,800 19,475,600 19,963,100 19,963,100 20,657,300 20,995,500 21,537,300
Interest Payments 3,853,400 3,490,036 3,122,900 3,130,027 2,747,200 2,354,100 1,950,200
Agency and Other Debt Expense 1,139,266 1,034,553 892,400 892,416 783,900 672,000 558,700
Total Expenditures 23,964,466 24,000,189 23,978,400 23,985,543 24,188,400 24,021,600 24,046,200
Net Operating Income (Loss) (23,809,462) (23,889,702) (23,700,514) (23,720,822) (24,047,700) (23,879,500) (23,902,700)
Interfund Transfers 23,898,500 23,929,000 23,978,400 23,978,400 24,188,400 24,021,600 24,046,200
Increase (Decrease) in Fund Bal.89,038 39,298 277,886 257,578 140,700 142,100 143,500
Percentage of Change 1% -2%2%1%1%1%
FUND BALANCE E.O.P.$13,700,971 $13,740,269 $14,192,393 $13,997,847 $14,138,547 $14,280,647 $14,424,147
145
METROPOLITAN ST. LOUIS SEWER DISTRICT
CHANGES IN FUND BALANCE
2812 - 2010B SR Rev Bond - Prin & Int - WW
FY19 FY20 FY21 FY21 FY22 FY23 FY24
Actual Actual Budget Forecast Budget Budget Budget
FUND BALANCE B.O.P.$3,124,426 $3,252,858 $3,329,626 $3,399,424 $3,489,368 $3,524,468 $3,559,968
Interest on Investments 142,321 134,006 66,793 79,530 35,100 35,500 36,000
Miscellaneous --- 10,369 ---
Total Revenues 142,321 134,006 66,793 89,899 35,100 35,500 36,000
Interest Payments 3,346,938 3,340,841 3,343,500 3,343,454 3,334,700 3,334,700 3,334,700
Agency and Other Debt Expense 850 500 -----
Total Expenditures 3,347,788 3,341,341 3,343,500 3,343,454 3,334,700 3,334,700 3,334,700
Net Operating Income (Loss) (3,205,468) (3,207,335) (3,276,707) (3,253,555) (3,299,600) (3,299,200) (3,298,700)
Interfund Transfers 3,333,900 3,353,900 3,343,500 3,343,500 3,334,700 3,334,700 3,334,700
Increase (Decrease) in Fund Bal.128,432 146,565 66,793 89,945 35,100 35,500 36,000
Percentage of Change 4%5%2%3%1%1%1%
FUND BALANCE E.O.P.$3,252,858 $3,399,424 $3,396,419 $3,489,368 $3,524,468 $3,559,968 $3,595,968
146
METROPOLITAN ST. LOUIS SEWER DISTRICT
CHANGES IN FUND BALANCE
2816 - 2011B SR Rev Bond - Prin & Int - WW
FY19 FY20 FY21 FY21 FY22 FY23 FY24
Actual Actual Budget Forecast Budget Budget Budget
FUND BALANCE B.O.P.$3,164,858 $3,372,234 $3,444,308 $3,496,203 $3,580,899 $3,616,899 $3,653,199
Interest on Investments 168,175 149,470 68,913 84,695 36,000 36,300 36,700
Total Revenues 168,175 149,470 68,913 84,695 36,000 36,300 36,700
Principal Payments 2,110,000 2,220,000 2,330,000 2,330,000 ---
Interest Payments 788,800 683,300 572,300 572,300 455,800 455,800 455,800
Agency and Other Debt Expense 800 500 -----
Total Expenditures 2,899,600 2,903,800 2,902,300 2,902,300 455,800 455,800 455,800
Net Operating Income (Loss) (2,731,425) (2,754,330) (2,833,387) (2,817,605) (419,800) (419,500) (419,100)
Interfund Transfers 2,938,800 2,878,300 2,902,300 2,902,300 455,800 455,800 455,800
Increase (Decrease) in Fund Bal.207,375 123,970 68,913 84,695 36,000 36,300 36,700
Percentage of Change 7%4%2%2%1%1%1%
FUND BALANCE E.O.P.$3,372,234 $3,496,203 $3,513,220 $3,580,899 $3,616,899 $3,653,199 $3,689,899
147
METROPOLITAN ST. LOUIS SEWER DISTRICT
CHANGES IN FUND BALANCE
2817 - 2012A SR Rev Bond - Prin & Int - WW
FY19 FY20 FY21 FY21 FY22 FY23 FY24
Actual Actual Budget Forecast Budget Budget Budget
FUND BALANCE B.O.P.$12,647,930 $13,320,639 $16,178,495 $6,553,097 $6,728,702 $6,796,302 $6,864,602
Revenue Bonds - (10,531,212)-----
Interest on Investments 612,959 286,321 271,993 175,555 67,600 68,300 69,000
Total Revenues 612,959 (10,244,891) 271,993 175,555 67,600 68,300 69,000
Principal Payments 5,300,000 5,300,000 5,300,000 5,300,000 5,300,000 --
Interest Payments 7,489,200 4,699,200 1,843,000 1,842,950 1,631,000 1,366,000 1,366,000
Agency and Other Debt Expense 250 650 -----
Total Expenditures 12,789,450 9,999,850 7,143,000 7,142,950 6,931,000 1,366,000 1,366,000
Net Operating Income (Loss) (12,176,491) (20,244,741) (6,871,007) (6,967,395) (6,863,400) (1,297,700) (1,297,000)
Interfund Transfers 12,849,200 13,477,200 7,143,000 7,143,000 6,931,000 1,366,000 1,366,000
Increase (Decrease) in Fund Bal.672,709 (6,767,541) 271,993 175,605 67,600 68,300 69,000
Percentage of Change 5%-51%2%3%1%1%1%
FUND BALANCE E.O.P.$13,320,639 $6,553,097 $16,450,488 $6,728,702 $6,796,302 $6,864,602 $6,933,602
148
METROPOLITAN ST. LOUIS SEWER DISTRICT
CHANGES IN FUND BALANCE
2818 - 2012B SR Rev Bond - Prin & Int - WW
FY19 FY20 FY21 FY21 FY22 FY23 FY24
Actual Actual Budget Forecast Budget Budget Budget
FUND BALANCE B.O.P.$20,693,051 $21,651,977 $24,192,520 $9,285,254 $9,596,921 $9,693,321 $9,790,721
Revenue Bonds - (8,570,907)-----
Interest on Investments 1,019,176 576,509 441,769 311,617 96,400 97,400 98,400
Total Revenues 1,019,176 (7,994,399) 441,769 311,617 96,400 97,400 98,400
Principal Payments 3,095,000 3,390,000 3,725,000 3,725,000 4,050,000 4,450,000 4,860,000
Interest Payments 6,506,400 4,284,475 2,016,900 2,016,850 1,867,900 1,665,400 1,442,900
Agency and Other Debt Expense 250 450 -----
Total Expenditures 9,601,650 7,674,925 5,741,900 5,741,850 5,917,900 6,115,400 6,302,900
Net Operating Income (Loss) (8,582,474) (15,669,324) (5,300,131) (5,430,233) (5,821,500) (6,018,000) (6,204,500)
Interfund Transfers 9,541,400 3,302,600 5,741,900 5,741,900 5,917,900 6,115,400 6,302,900
Increase (Decrease) in Fund Bal.958,926 (12,366,724) 441,769 311,667 96,400 97,400 98,400
Percentage of Change 5%-57%2%3%1%1%1%
FUND BALANCE E.O.P.$21,651,977 $9,285,254 $24,634,289 $9,596,921 $9,693,321 $9,790,721 $9,889,121
149
METROPOLITAN ST. LOUIS SEWER DISTRICT
CHANGES IN FUND BALANCE
2819 - 2013B SR Rev Bond - Prin & Int - WW
FY19 FY20 FY21 FY21 FY22 FY23 FY24
Actual Actual Budget Forecast Budget Budget Budget
FUND BALANCE B.O.P.$8,859,939 $9,177,434 $11,410,356 $2,515,495 $2,650,043 $2,676,643 $2,703,543
Revenue Bonds - (6,943,022)-----
Interest on Investments 392,770 231,934 187,343 134,523 26,600 26,900 27,200
Total Revenues 392,770 (6,711,089) 187,343 134,523 26,600 26,900 27,200
Principal Payments 3,000,000 3,250,000 3,390,000 3,390,000 3,520,000 3,695,000 -
Interest Payments 5,555,425 3,735,800 1,896,200 1,896,175 1,764,600 1,588,600 1,403,900
Agency and Other Debt Expense 250 450 -----
Total Expenditures 8,555,675 6,986,250 5,286,200 5,286,175 5,284,600 5,283,600 1,403,900
Net Operating Income (Loss) (8,162,905) (13,697,339) (5,098,857) (5,151,652) (5,258,000) (5,256,700) (1,376,700)
Interfund Transfers 8,480,400 7,035,400 5,286,200 5,286,200 5,284,600 5,283,600 1,403,900
Increase (Decrease) in Fund Bal.317,495 (6,661,939) 187,343 134,548 26,600 26,900 27,200
Percentage of Change 4%-73%2%5%1%1%1%
FUND BALANCE E.O.P.$9,177,434 $2,515,495 $11,597,699 $2,650,043 $2,676,643 $2,703,543 $2,730,743
150
METROPOLITAN ST. LOUIS SEWER DISTRICT
CHANGES IN FUND BALANCE
2820 - 2013A SRF - Prin & Int
FY19 FY20 FY21 FY21 FY22 FY23 FY24
Actual Actual Budget Forecast Budget Budget Budget
FUND BALANCE B.O.P.$1,626,284 $1,638,967 $1,661,292 $1,648,502 $1,678,533 $1,695,433 $1,712,433
Interest on Investments 10,513 10,754 33,169 26,676 16,900 17,000 17,200
Miscellaneous 8,161 4,933 -25 ---
Total Revenues 18,673 15,687 33,169 26,700 16,900 17,000 17,200
Principal Payments 2,247,000 2,305,000 2,365,000 2,365,000 2,427,000 2,490,000 2,555,000
Interest Payments 698,089 663,036 627,100 623,817 590,200 552,300 513,500
Agency and Other Debt Expense 238,701 226,715 208,200 208,152 195,400 182,300 168,800
Total Expenditures 3,183,790 3,194,751 3,200,300 3,196,969 3,212,600 3,224,600 3,237,300
Net Operating Income (Loss) (3,165,117) (3,179,065) (3,167,131) (3,170,269) (3,195,700) (3,207,600) (3,220,100)
Interfund Transfers 3,177,800 3,188,600 3,200,300 3,200,300 3,212,600 3,224,600 3,237,300
Increase (Decrease) in Fund Bal.12,683 9,535 33,169 30,031 16,900 17,000 17,200
Percentage of Change 1%1%2%2%1%1%1%
FUND BALANCE E.O.P.$1,638,967 $1,648,502 $1,694,461 $1,678,533 $1,695,433 $1,712,433 $1,729,633
151
METROPOLITAN ST. LOUIS SEWER DISTRICT
CHANGES IN FUND BALANCE
2821 - 2015A SRF - Prin & Int
FY19 FY20 FY21 FY21 FY22 FY23 FY24
Actual Actual Budget Forecast Budget Budget Budget
FUND BALANCE B.O.P.$2,330,251 $2,328,725 $2,360,477 $2,341,902 $2,384,401 $2,408,401 $2,432,601
Interest on Investments 15,540 15,260 47,129 37,865 24,000 24,200 24,400
Miscellaneous 11,585 7,010 -35 ---
Total Revenues 27,126 22,270 47,129 37,900 24,000 24,200 24,400
Principal Payments 3,344,000 3,424,000 3,505,000 3,505,000 3,589,000 3,674,000 3,762,000
Interest Payments 834,452 793,622 751,600 746,973 708,600 664,500 619,500
Agency and Other Debt Expense 362,600 344,770 317,200 317,229 298,300 279,000 259,100
Total Expenditures 4,541,052 4,562,393 4,573,800 4,569,202 4,595,900 4,617,500 4,640,600
Net Operating Income (Loss) (4,513,926) (4,540,122) (4,526,671) (4,531,302) (4,571,900) (4,593,300) (4,616,200)
Interfund Transfers 4,512,400 4,553,300 4,573,800 4,573,800 4,595,900 4,617,500 4,640,600
Increase (Decrease) in Fund Bal.(1,526) 13,178 47,129 42,498 24,000 24,200 24,400
Percentage of Change -1%2%2%1%1%1%
FUND BALANCE E.O.P.$2,328,725 $2,341,902 $2,407,606 $2,384,401 $2,408,401 $2,432,601 $2,457,001
152
METROPOLITAN ST. LOUIS SEWER DISTRICT
CHANGES IN FUND BALANCE
2822 - 2015B SR Rev Bond Prin & Int - WW
FY19 FY20 FY21 FY21 FY22 FY23 FY24
Actual Actual Budget Forecast Budget Budget Budget
FUND BALANCE B.O.P.$42,264 $14,278 $41,198 $10,774 $993,270 $1,007,870 $1,031,770
Interest on Investments 57,364 81,896 1,076 62,497 14,600 23,900 33,200
Total Revenues 57,364 81,896 1,076 62,497 14,600 23,900 33,200
Principal Payments 2,675,000 2,785,000 2,920,000 2,920,000 3,070,000 3,220,000 3,385,000
Interest Payments 9,562,350 8,995,350 9,316,100 8,396,100 8,250,100 8,096,600 7,935,600
Agency and Other Debt Expense 400 450 -----
Total Expenditures 12,237,750 11,780,800 12,236,100 11,316,100 11,320,100 11,316,600 11,320,600
Net Operating Income (Loss) (12,180,386) (11,698,904) (12,235,024) (11,253,603) (11,305,500) (11,292,700) (11,287,400)
Interfund Transfers 12,152,400 11,695,400 12,236,100 12,236,100 11,320,100 11,316,600 11,320,600
Increase (Decrease) in Fund Bal.(27,986) (3,504)1,076 982,497 14,600 23,900 33,200
Percentage of Change -66%-25%3%9,119%1%2%3%
FUND BALANCE E.O.P.$14,278 $10,774 $42,274 $993,270 $1,007,870 $1,031,770 $1,064,970
153
METROPOLITAN ST. LOUIS SEWER DISTRICT
CHANGES IN FUND BALANCE
2823 - 2016A SRF - Prin & Int
FY19 FY20 FY21 FY21 FY22 FY23 FY24
Actual Actual Budget Forecast Budget Budget Budget
FUND BALANCE B.O.P.$483,077 $582,263 $679,558 $602,369 $612,649 $618,849 $625,049
Interest on Investments 7,661 6,179 11,798 10,293 6,200 6,200 6,300
Miscellaneous 2,469 1,650 -8 ---
Total Revenues 10,130 7,829 11,798 10,301 6,200 6,200 6,300
Principal Payments 843,000 861,000 880,000 880,000 899,000 919,000 939,000
Interest Payments 26,984 135,435 211,900 211,944 201,300 190,500 179,400
Agency and Other Debt Expense 16,960 70,489 91,300 91,277 86,500 81,700 76,700
Total Expenditures 886,944 1,066,923 1,183,200 1,183,221 1,186,800 1,191,200 1,195,100
Net Operating Income (Loss) (876,814) (1,059,094) (1,171,402) (1,172,920) (1,180,600) (1,185,000) (1,188,800)
Interfund Transfers 976,000 1,079,200 1,183,200 1,183,200 1,186,800 1,191,200 1,195,100
Increase (Decrease) in Fund Bal.99,186 20,106 11,798 10,280 6,200 6,200 6,300
Percentage of Change 21%3%2%2%1%1%1%
FUND BALANCE E.O.P.$582,263 $602,369 $691,356 $612,649 $618,849 $625,049 $631,349
154
METROPOLITAN ST. LOUIS SEWER DISTRICT
CHANGES IN FUND BALANCE
2824 - 2016B SRF - Prin & Int
FY19 FY20 FY21 FY21 FY22 FY23 FY24
Actual Actual Budget Forecast Budget Budget Budget
FUND BALANCE B.O.P.$1,800,431 $1,998,401 $2,362,648 $2,181,145 $2,217,452 $2,239,752 $2,262,252
Interest on Investments 22,051 18,956 40,485 36,285 22,300 22,500 22,700
Miscellaneous 9,718 6,197 -32 ---
Total Revenues 31,768 25,153 40,485 36,317 22,300 22,500 22,700
Principal Payments 3,147,000 3,217,000 3,286,000 3,286,000 3,358,000 3,432,000 3,507,000
Interest Payments 309,047 524,116 819,800 819,828 780,200 739,700 698,300
Agency and Other Debt Expense 159,052 247,592 353,400 353,383 335,700 317,600 299,100
Total Expenditures 3,615,099 3,988,708 4,459,200 4,459,211 4,473,900 4,489,300 4,504,400
Net Operating Income (Loss) (3,583,330) (3,963,555) (4,418,715) (4,422,894) (4,451,600) (4,466,800) (4,481,700)
Interfund Transfers 3,781,300 4,146,300 4,459,200 4,459,200 4,473,900 4,489,300 4,504,400
Increase (Decrease) in Fund Bal.197,970 182,745 40,485 36,306 22,300 22,500 22,700
Percentage of Change 11%9%2%2%1%1%1%
FUND BALANCE E.O.P.$1,998,401 $2,181,145 $2,403,133 $2,217,452 $2,239,752 $2,262,252 $2,284,952
155
METROPOLITAN ST. LOUIS SEWER DISTRICT
CHANGES IN FUND BALANCE
2825 - 2016C SR Rev Bond - Prin & Int - WW
FY19 FY20 FY21 FY21 FY22 FY23 FY24
Actual Actual Budget Forecast Budget Budget Budget
FUND BALANCE B.O.P.$28,785 $18,450 $41,375 $17,479 $59,469 $60,069 $60,669
Interest on Investments 50,065 69,479 998 41,990 600 600 600
Total Revenues 50,065 69,479 998 41,990 600 600 600
Principal Payments 2,760,000 2,840,000 2,955,000 2,955,000 3,070,000 3,195,000 3,325,000
Interest Payments 6,788,200 6,705,400 6,591,800 6,591,800 6,473,600 6,350,800 6,223,000
Agency and Other Debt Expense 400 450 -----
Total Expenditures 9,548,600 9,545,850 9,546,800 9,546,800 9,543,600 9,545,800 9,548,000
Net Operating Income (Loss) (9,498,535) (9,476,371) (9,545,802) (9,504,810) (9,543,000) (9,545,200) (9,547,400)
Interfund Transfers 9,488,200 9,475,400 9,546,800 9,546,800 9,543,600 9,545,800 9,548,000
Increase (Decrease) in Fund Bal.(10,335)(971)998 41,990 600 600 600
Percentage of Change -36%-5%2%240%1%1%1%
FUND BALANCE E.O.P.$18,450 $17,479 $42,373 $59,469 $60,069 $60,669 $61,269
156
METROPOLITAN ST. LOUIS SEWER DISTRICT
CHANGES IN FUND BALANCE
2826 - 2017A SR Rev Bond - Prin & Int - WW
FY19 FY20 FY21 FY21 FY22 FY23 FY24
Actual Actual Budget Forecast Budget Budget Budget
FUND BALANCE B.O.P.$36,586 $18,024 $57,361 $1,967 $86,422 $87,322 $88,222
Interest on Investments 82,188 119,344 1,569 84,455 900 900 900
Total Revenues 82,188 119,344 1,569 84,455 900 900 900
Principal Payments 3,415,000 3,520,000 3,660,000 3,660,000 5,490,000 11,040,000 14,840,000
Interest Payments 15,544,050 15,441,600 15,300,800 15,300,800 15,117,800 14,854,900 14,393,900
Agency and Other Debt Expense 800 400 -----
Total Expenditures 18,959,850 18,962,000 18,960,800 18,960,800 20,607,800 25,894,900 29,233,900
Net Operating Income (Loss) (18,877,662) (18,842,656) (18,959,231) (18,876,345) (20,606,900) (25,894,000) (29,233,000)
Interfund Transfers 18,859,100 18,826,600 18,960,800 18,960,800 20,607,800 25,894,900 29,233,900
Increase (Decrease) in Fund Bal.(18,562) (16,056)1,569 84,455 900 900 900
Percentage of Change -51%-89%3%4,294%1%1%1%
FUND BALANCE E.O.P.$18,024 $1,967 $58,930 $86,422 $87,322 $88,222 $89,122
157
METROPOLITAN ST. LOUIS SEWER DISTRICT
CHANGES IN FUND BALANCE
2827 - 2018A WIFIA - Prin & Int - WW
FY19 FY20 FY21 FY21 FY22 FY23 FY24
Actual Actual Budget Forecast Budget Budget Budget
FUND BALANCE B.O.P.- $40,448 $30,946 $30,349 $31,666 $31,966 $32,266
Interest on Investments 40,373 2,003 618 1,351 300 300 300
Total Revenues 40,373 2,003 618 1,351 300 300 300
Interest Payments 1,000 8,001 352,400 352,434 790,700 1,213,400 1,433,500
Total Expenditures 1,000 8,001 352,400 352,434 790,700 1,213,400 1,433,500
Net Operating Income (Loss) 39,373 (5,999) (351,782) (351,083) (790,400) (1,213,100) (1,433,200)
Interfund Transfers 1,075 (4,100) 352,400 352,400 790,700 1,213,400 1,433,500
Increase (Decrease) in Fund Bal.40,448 (10,099)618 1,317 300 300 300
Percentage of Change --25%2%4%1%1%1%
FUND BALANCE E.O.P.$40,448 $30,349 $31,565 $31,666 $31,966 $32,266 $32,566
158
METROPOLITAN ST. LOUIS SEWER DISTRICT
CHANGES IN FUND BALANCE
2828 - 2018B SRF - Prin & Int - WW
FY19 FY20 FY21 FY21 FY22 FY23 FY24
Actual Actual Budget Forecast Budget Budget Budget
FUND BALANCE B.O.P.- $62,042 $364,610 $123,187 $126,417 $127,717 $129,017
Interest on Investments 34,453 5,591 1,138 3,194 1,300 1,300 1,300
Miscellaneous 6 70 -1 ---
Total Revenues 34,459 5,661 1,138 3,195 1,300 1,300 1,300
Principal Payments ---- 533,000 1,082,000 1,104,000
Interest Payments - 44,070 348,700 348,685 348,700 337,600 322,600
Agency and Other Debt Expense -2,046 7,600 7,580 70,700 129,500 123,700
Total Expenditures - 46,116 356,300 356,265 952,400 1,549,100 1,550,300
Net Operating Income (Loss) 34,459 (40,455) (355,162) (353,070) (951,100) (1,547,800) (1,549,000)
Interfund Transfers 27,583 101,600 356,300 356,300 952,400 1,549,100 1,550,300
Increase (Decrease) in Fund Bal.62,042 61,145 1,138 3,230 1,300 1,300 1,300
Percentage of Change -99% -3%1%1%1%
FUND BALANCE E.O.P.$62,042 $123,187 $365,748 $126,417 $127,717 $129,017 $130,317
159
METROPOLITAN ST. LOUIS SEWER DISTRICT
CHANGES IN FUND BALANCE
2829 - 2019A SRF - Prin & Int - WW
FY19 FY20 FY21 FY21 FY22 FY23 FY24
Actual Actual Budget Forecast Budget Budget Budget
FUND BALANCE B.O.P.-- $1,863,502 $50,521 $52,163 $52,663 $53,163
Interest on Investments - 24,026 36,015 1,672 500 500 500
Miscellaneous ---0 ---
Total Revenues - 24,026 36,015 1,672 500 500 500
Principal Payments ------ 1,015,000
Interest Payments -461 234,700 234,730 234,700 234,700 232,300
Agency and Other Debt Expense -263 ---- 125,500
Total Expenditures -724 234,700 234,730 234,700 234,700 1,372,800
Net Operating Income (Loss) - 23,302 (198,685) (233,058) (234,200) (234,200) (1,372,300)
Interfund Transfers - 27,219 234,700 234,700 234,700 234,700 1,372,800
Increase (Decrease) in Fund Bal.- 50,521 36,015 1,642 500 500 500
Percentage of Change - -2%3%1%1%1%
FUND BALANCE E.O.P.- $50,521 $1,899,516 $52,163 $52,663 $53,163 $53,663
160
METROPOLITAN ST. LOUIS SEWER DISTRICT
CHANGES IN FUND BALANCE
2830 - 2019B SR Rev Bond - Prin & Int - WW
FY19 FY20 FY21 FY21 FY22 FY23 FY24
Actual Actual Budget Forecast Budget Budget Budget
FUND BALANCE B.O.P.--- $29,853 $39,262 $39,662 $40,062
Interest on Investments -(827)-9,409 400 400 400
Total Revenues -(827)-9,409 400 400 400
Principal Payments -- 835,000 835,000 880,000 920,000 970,000
Interest Payments - 1,064,321 2,606,500 2,606,500 2,564,800 2,520,800 2,474,800
Total Expenditures - 1,064,321 3,441,500 3,441,500 3,444,800 3,440,800 3,444,800
Net Operating Income (Loss) - (1,065,147) (3,441,500) (3,432,091) (3,444,400) (3,440,400) (3,444,400)
Interfund Transfers - 1,095,000 3,441,500 3,441,500 3,444,800 3,440,800 3,444,800
Increase (Decrease) in Fund Bal.- 29,853 -9,409 400 400 400
Percentage of Change - - -32%1%1%1%
FUND BALANCE E.O.P.- $29,853 - $39,262 $39,662 $40,062 $40,462
161
METROPOLITAN ST. LOUIS SEWER DISTRICT
CHANGES IN FUND BALANCE
2831 - 2019C SR Ref Taxable Rev Bond - Prin & Int - WW
FY19 FY20 FY21 FY21 FY22 FY23 FY24
Actual Actual Budget Forecast Budget Budget Budget
FUND BALANCE B.O.P.--- $29,051 $55,827 $56,427 $57,027
Revenue Bonds - 302,303,653 -----
Interest on Investments - (2,683)- 26,814 600 600 600
Total Revenues - 302,300,970 - 26,814 600 600 600
Principal Payments -- 1,515,000 1,515,000 1,545,000 1,570,000 1,605,000
Interest Payments - 29,436,918 8,310,000 8,310,038 8,282,400 8,252,800 8,221,400
Agency and Other Debt Expense - 276,260,000 -----
Total Expenditures - 305,696,918 9,825,000 9,825,038 9,827,400 9,822,800 9,826,400
Net Operating Income (Loss) - (3,395,949) (9,825,000) (9,798,224) (9,826,800) (9,822,200) (9,825,800)
Interfund Transfers - 3,425,000 9,825,000 9,825,000 9,827,400 9,822,800 9,826,400
Increase (Decrease) in Fund Bal.- 29,051 - 26,776 600 600 600
Percentage of Change - - -92%1%1%1%
FUND BALANCE E.O.P.- $29,051 - $55,827 $56,427 $57,027 $57,627
162
METROPOLITAN ST. LOUIS SEWER DISTRICT
CHANGES IN FUND BALANCE
2832 - 2020A SRF - Prin & Int - WW
FY19 FY20 FY21 FY21 FY22 FY23 FY24
Actual Actual Budget Forecast Budget Budget Budget
FUND BALANCE B.O.P.---- $996,449 $1,006,449 $1,016,449
Interest on Investments --- (1,955) 10,000 10,000 10,000
Total Revenues --- (1,955) 10,000 10,000 10,000
Principal Payments ------ 989,000
Interest Payments -- 840,000 51,333 176,000 176,000 174,000
Agency and Other Debt Expense -- 210,000 263 -- 108,800
Total Expenditures -- 1,050,000 51,596 176,000 176,000 1,271,800
Net Operating Income (Loss) -- (1,050,000) (53,551) (166,000) (166,000) (1,261,800)
Interfund Transfers -- 2,100,000 1,050,000 176,000 176,000 1,271,800
Increase (Decrease) in Fund Bal.-- 1,050,000 996,449 10,000 10,000 10,000
Percentage of Change - - - -1%1%1%
FUND BALANCE E.O.P.-- $1,050,000 $996,449 $1,006,449 $1,016,449 $1,026,449
163
METROPOLITAN ST. LOUIS SEWER DISTRICT
CHANGES IN FUND BALANCE
2833 - 2020B SR Rev Bond - Prin & Int - WW
FY19 FY20 FY21 FY21 FY22 FY23 FY24
Actual Actual Budget Forecast Budget Budget Budget
FUND BALANCE B.O.P.---- $2,155,751 $2,177,351 $2,198,951
Interest on Investments --- (4,021) 21,600 21,600 21,600
Total Revenues --- (4,021) 21,600 21,600 21,600
Principal Payments ---- 1,895,000 1,990,000 2,090,000
Interest Payments -- 2,159,772 - 5,902,800 5,808,000 5,708,500
Total Expenditures -- 2,159,772 - 7,797,800 7,798,000 7,798,500
Net Operating Income (Loss) -- (2,159,772) (4,021) (7,776,200) (7,776,400) (7,776,900)
Interfund Transfers -- 4,319,544 2,159,772 7,797,800 7,798,000 7,798,500
Increase (Decrease) in Fund Bal.-- 2,159,772 2,155,751 21,600 21,600 21,600
Percentage of Change - - - -1%1%1%
FUND BALANCE E.O.P.-- $2,159,772 $2,155,751 $2,177,351 $2,198,951 $2,220,551
164
METROPOLITAN ST. LOUIS SEWER DISTRICT
CHANGES IN FUND BALANCE
2834 - 2021A SRF - Prin & Int - WW
FY19 FY20 FY21 FY21 FY22 FY23 FY24
Actual Actual Budget Forecast Budget Budget Budget
FUND BALANCE B.O.P.-------
Total Revenues -------
Interest Payments ---- 463,477 492,188 492,188
Agency and Other Debt Expense ----525 --
Total Expenditures ---- 464,002 492,188 492,188
Net Operating Income (Loss) ---- (464,002) (492,188) (492,188)
Interfund Transfers ---- 464,002 492,188 492,188
Increase (Decrease) in Fund Bal.-------
Percentage of Change - - - - - - -
FUND BALANCE E.O.P.-------
165
METROPOLITAN ST. LOUIS SEWER DISTRICT
CHANGES IN FUND BALANCE
2835 - 2021B SRF - Prin & Int - WW
FY19 FY20 FY21 FY21 FY22 FY23 FY24
Actual Actual Budget Forecast Budget Budget Budget
FUND BALANCE B.O.P.-------
Total Revenues -------
Principal Payments ---- 874,000 1,770,000 1,800,000
Interest Payments ---- 295,276 303,315 289,450
Agency and Other Debt Expense ---- 106,664 205,833 196,408
Total Expenditures ---- 1,275,940 2,279,148 2,285,858
Net Operating Income (Loss) ---- (1,275,940) (2,279,148) (2,285,858)
Interfund Transfers ---- 1,275,940 2,279,148 2,285,858
Increase (Decrease) in Fund Bal.-------
Percentage of Change - - - - - - -
FUND BALANCE E.O.P.-------
166
METROPOLITAN ST. LOUIS SEWER DISTRICT
CHANGES IN FUND BALANCE
Proposed Principal and Interest Bond 1
FY19 FY20 FY21 FY21 FY22 FY23 FY24
Actual Actual Budget Forecast Budget Budget Budget
FUND BALANCE B.O.P.-------
Total Revenues -------
Principal Payments ----- 5,195,020 11,744,857
Interest Payments ---- 303,430 1,405,645 2,715,681
Agency and Other Debt Expense ---- 151,715 661,842 942,748
Total Expenditures ---- 455,145 7,262,506 15,403,286
Net Operating Income (Loss) ---- (455,145) (7,262,506) (15,403,286)
Interfund Transfers ---- 455,145 7,262,506 15,403,286
Increase (Decrease) in Fund Bal.-------
Percentage of Change - - - - - - -
FUND BALANCE E.O.P.-------
167
METROPOLITAN ST. LOUIS SEWER DISTRICT
CHANGES IN FUND BALANCE
Proposed Principal and Interest Bond 2
FY19 FY20 FY21 FY21 FY22 FY23 FY24
Actual Actual Budget Forecast Budget Budget Budget
FUND BALANCE B.O.P.-------
Total Revenues -------
Principal Payments ------ 1,435,000
Interest Payments ----- 303,850 7,841,676
Total Expenditures ----- 303,850 9,276,676
Net Operating Income (Loss) ----- (303,850) (9,276,676)
Interfund Transfers ----- 303,850 9,276,676
Increase (Decrease) in Fund Bal.-------
Percentage of Change - - - - - - -
FUND BALANCE E.O.P.-------
168
SPECIAL FUNDSIMPROVEMENT FUND:A fund to pay the cost of any improvements or to purchase any special tax bills issued for any improvement. The fund can receivemonies from the General Fund, bond issues, collection of special benefit assessments or special tax bills, sale of special tax bills, or anyother source provided by law.WATER BACKUP INSURANCE & REIMBURSEMENT FUND:A fund to be used to respond to water backups caused by overcharged lines or blocked mains. This fund will administer the WaterBackup Insurance and Reimbursement Program.GENERALINSURANCE FUND:A fund to be used to pay the cost of workers’compensation claims, property insurance, general liability, auto liability, flood insuranceand all expenses (i.e. premiums, claims, claim expenses, claim recoveries and claim accruals) related to these coverages.EMERGENCY FUNDS:Funds to be used for emergency sewer repairs and replacements in the operation and maintenance of the District that are of such anature as to be non-measureable in the budgeting and appropriations of annual revenues.Special Funds of the District are comprised of the following:169
METROPOLITAN ST. LOUIS SEWER DISTRICT
CHANGES IN FUND BALANCE
4000 - Special Funds
FY19 FY20 FY21 FY21 FY22 FY23 FY24
Actual Actual Budget Forecast Budget Budget Budget
FUND BALANCE B.O.P.$26,589,037 $22,733,933 $15,980,663 $19,409,339 $24,774,639 $25,623,920 $21,546,138
Interest on Investments 892,984 715,895 390,958 456,736 252,000 236,100 214,000
Connection and Other Fees 922,979 857,069 1,201,000 1,211,880 994,000 994,000 994,000
Miscellaneous 1,037,768 1,139,297 - 203,409 ---
Total Revenues 2,853,731 2,712,261 1,591,958 1,872,025 1,246,000 1,230,100 1,208,000
Personnel Services 666,453 910,828 750,000 885,126 1,159,113 1,193,886 1,229,703
Contractual Services 11,127,369 10,126,549 10,992,100 11,103,458 12,812,713 13,068,967 13,330,347
Construction and Engineering 3,827,424 3,393,610 550,000 975,546 - 4,000,000 -
Interfund Labor Transfers 94,616 116,417 42,595 42,595 24,893 45,028 25,911
Total Expenditures 15,715,861 14,547,404 12,334,695 13,006,724 13,996,719 18,307,882 14,585,961
Net Operating Income (Loss) (12,862,130) (11,835,143) (10,742,738) (11,134,700) (12,750,719) (17,077,782) (13,377,961)
Interfund Transfers 9,007,026 8,510,550 16,500,000 16,500,000 13,600,000 13,000,000 13,000,000
Increase (Decrease) in Fund Bal. (3,855,104) (3,324,594) 5,757,262 5,365,300 849,281 (4,077,782) (377,961)
Percentage of Change -14%-15%36%28%3%-16%-2%
FUND BALANCE E.O.P.$22,733,933 $19,409,339 $21,737,926 $24,774,639 $25,623,920 $21,546,138 $21,168,177
170
METROPOLITAN ST. LOUIS SEWER DISTRICT
CHANGES IN FUND BALANCE
4102 - Improvement Fund
FY19 FY20 FY21 FY21 FY22 FY23 FY24
Actual Actual Budget Forecast Budget Budget Budget
FUND BALANCE B.O.P.$5,639,149 $3,885,507 $1,740,015 $1,662,276 $2,580,719 $3,580,626 $550,298
Interest on Investments 218,201 187,931 55,557 74,159 30,800 20,700 10,400
Connection and Other Fees 922,979 857,069 1,201,000 1,211,880 994,000 994,000 994,000
Miscellaneous 830 (535)-----
Total Revenues 1,142,011 1,044,465 1,256,557 1,286,039 1,024,800 1,014,700 1,004,400
Construction and Engineering 2,827,424 3,192,228 550,000 325,000 - 4,000,000 -
Interfund Labor Transfers 75,254 86,018 42,595 42,595 24,893 45,028 25,911
Total Expenditures 2,902,678 3,278,246 592,595 367,595 24,893 4,045,028 25,911
Net Operating Income (Loss) (1,760,668) (2,233,781) 663,962 918,444 999,907 (3,030,328) 978,489
Interfund Transfers 7,026 10,549 -----
Increase (Decrease) in Fund Bal. (1,753,642) (2,223,232) 663,962 918,444 999,907 (3,030,328) 978,489
Percentage of Change -31%-57%38%55%39%-85%178%
FUND BALANCE E.O.P.$3,885,507 $1,662,276 $2,403,977 $2,580,719 $3,580,626 $550,298 $1,528,786
171
METROPOLITAN ST. LOUIS SEWER DISTRICT
CHANGES IN FUND BALANCE
4104 - Water Backup Fund
FY19 FY20 FY21 FY21 FY22 FY23 FY24
Actual Actual Budget Forecast Budget Budget Budget
FUND BALANCE B.O.P.$8,461,799 $8,146,261 $3,481,576 $5,706,597 $10,933,585 $8,733,672 $8,907,793
Interest on Investments 311,839 211,568 120,381 190,005 98,400 88,400 89,800
Total Revenues 311,839 211,568 120,381 190,005 98,400 88,400 89,800
Contractual Services 5,627,378 4,651,231 4,923,700 4,963,017 5,798,313 5,914,279 6,032,565
Total Expenditures 5,627,378 4,651,231 4,923,700 4,963,017 5,798,313 5,914,279 6,032,565
Net Operating Income (Loss) (5,315,539) (4,439,663) (4,803,319) (4,773,012) (5,699,913) (5,825,879) (5,942,765)
Interfund Transfers 5,000,000 2,000,000 10,000,000 10,000,000 3,500,000 6,000,000 6,000,000
Increase (Decrease) in Fund Bal.(315,539) (2,439,663) 5,196,681 5,226,988 (2,199,913) 174,121 57,235
Percentage of Change -4%-30%149%92%-20%2%1%
FUND BALANCE E.O.P.$8,146,261 $5,706,597 $8,678,257 $10,933,585 $8,733,672 $8,907,793 $8,965,028
172
METROPOLITAN ST. LOUIS SEWER DISTRICT
CHANGES IN FUND BALANCE
4105 - General Insurance Fund
FY19 FY20 FY21 FY21 FY22 FY23 FY24
Actual Actual Budget Forecast Budget Budget Budget
FUND BALANCE B.O.P.$8,437,695 $6,013,548 $5,172,250 $6,929,258 $6,188,170 $7,080,957 $5,796,783
Interest on Investments 205,358 162,024 98,262 81,070 66,300 64,400 50,600
Miscellaneous 1,036,938 1,139,832 - 203,409 ---
Total Revenues 1,242,296 1,301,855 98,262 284,479 66,300 64,400 50,600
Personnel Services 666,453 910,828 750,000 885,126 1,159,113 1,193,886 1,229,703
Contractual Services 5,499,991 5,475,318 6,068,400 6,140,441 7,014,400 7,154,688 7,297,782
Total Expenditures 6,166,444 6,386,145 6,818,400 7,025,566 8,173,513 8,348,574 8,527,485
Net Operating Income (Loss) (4,924,147) (5,084,290) (6,720,138) (6,741,087) (8,107,213) (8,284,174) (8,476,885)
Interfund Transfers 2,500,000 6,000,000 6,000,000 6,000,000 9,000,000 7,000,000 7,000,000
Increase (Decrease) in Fund Bal. (2,424,147) 915,710 (720,138) (741,087) 892,787 (1,284,174) (1,476,885)
Percentage of Change -29%15%-14%-11%14%-18%-25%
FUND BALANCE E.O.P.$6,013,548 $6,929,258 $4,452,111 $6,188,170 $7,080,957 $5,796,783 $4,319,898
173
METROPOLITAN ST. LOUIS SEWER DISTRICT
CHANGES IN FUND BALANCE
4122 - Wastewater Emergency Fund
FY19 FY20 FY21 FY21 FY22 FY23 FY24
Actual Actual Budget Forecast Budget Budget Budget
FUND BALANCE B.O.P.$1,848,189 $2,421,732 $3,279,894 $2,781,665 $2,694,420 $3,827,020 $3,865,520
Interest on Investments 92,905 91,713 70,608 63,301 32,600 38,500 38,800
Total Revenues 92,905 91,713 70,608 63,301 32,600 38,500 38,800
Construction and Engineering 1,000,000 201,382 - 650,546 ---
Interfund Labor Transfers 19,361 30,398 -----
Total Expenditures 1,019,361 231,781 - 650,546 ---
Net Operating Income (Loss) (926,457) (140,067) 70,608 (587,245) 32,600 38,500 38,800
Interfund Transfers 1,500,000 500,000 500,000 500,000 1,100,000 --
Increase (Decrease) in Fund Bal.573,543 359,933 570,608 (87,245) 1,132,600 38,500 38,800
Percentage of Change 31%15%17%-3%42%1%1%
FUND BALANCE E.O.P.$2,421,732 $2,781,665 $3,850,502 $2,694,420 $3,827,020 $3,865,520 $3,904,320
174
METROPOLITAN ST. LOUIS SEWER DISTRICT
CHANGES IN FUND BALANCE
4123 - Stormwater Emergency Fund
FY19 FY20 FY21 FY21 FY22 FY23 FY24
Actual Actual Budget Forecast Budget Budget Budget
FUND BALANCE B.O.P.$2,202,204 $2,266,885 $2,306,929 $2,329,543 $2,377,745 $2,401,645 $2,425,745
Interest on Investments 64,681 62,658 46,150 48,201 23,900 24,100 24,400
Total Revenues 64,681 62,658 46,150 48,201 23,900 24,100 24,400
Total Expenditures -------
Net Operating Income (Loss) 64,681 62,658 46,150 48,201 23,900 24,100 24,400
Interfund Transfers -------
Increase (Decrease) in Fund Bal.64,681 62,658 46,150 48,201 23,900 24,100 24,400
Percentage of Change 3%3%2%2%1%1%1%
FUND BALANCE E.O.P.$2,266,885 $2,329,543 $2,353,079 $2,377,745 $2,401,645 $2,425,745 $2,450,145
175
FY22 BUDGET176
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.FY22 Proposed Budget Ordinance and Reconciliation177
Revenue:Appropriations: Wastewater Revenue Fund436,595,287 General Fund181,905,157 Total Revenue Funds436,595,287 Water Backup Insurance and Reimbursement Fund 5,798,313 General Insurance Fund8,173,513 Fund Transfers Tax Commission Fees645,088 Transfers from Wastewater Revenue Fund: Interfund Labor Transfers34,378,037 General Fund189,523,300 Total Operating Budget230,900,108 Sanitary Replacement Fund107,000,000 Wastewater Emergency Fund1,100,000 Debt Service Funds126,471,987 Water Backup Insurance and Reimbursement Fund 3,500,000 Construction Funds773,500 General Insurance Fund9,000,000 Total Other Appropriations127,245,487 Debt Service Funds126,471,987 Total Wastewater Revenue Transfers436,595,287Total Appropriations358,145,595 PROPOSED BUDGET ORDINANCEFY22178
PROPOSED FY22 BUDGET ORDINANCE AN ORDINANCE, repealing and superseding Ordinance No. 15420 adopted June 11, 2020, 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, 2021 and ending June 30, 2022, amounting in the aggregate to Three Hundred Fifty-eight Million One Hundred Forty-five Thousand Five Hundred Ninety-five Dollars ($358,145,595) 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 13, 2021. BE IT ORDAINED BY THE BOARD OF TRUSTEES OF THE METROPOLITAN ST. LOUIS SEWER DISTRICT: REVENUE FUNDS Section One – Wastewater Revenue Fund. The total dollars collected in the Wastewater Revenue Fund is estimated to be Four Hundred Thirty-six Million Five Hundred Ninety-five Thousand Two Hundred Eighty-seven Dollars ($436,595,287) 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, 2021, and ending June 30, 2022. WASTEWATER USER CHARGE REVENUE $436,595,287 EXPENSE APPROPRIATIONS Section Two – General Fund. There is hereby transferred from the Wastewater Revenue Fund the sum of One Hundred Eighty-nine Million Five Hundred Twenty-three Thousand Three Hundred Dollars ($189,523,300). There is hereby appropriated and set apart out of the General Fund of the District the sum of One Hundred Eighty-one Million Nine Hundred Five Thousand One Hundred Fifty-seven ($181,905,157) 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 $181,905,157 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 Three Million Five Hundred Thousand Dollars ($3,500,000) 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 Five Million Seven Hundred Ninety-eight Thousand Three Hundred Thirteen Dollars ($5,798,313). SECTION THREE APPROPRIATIONS $5,798,313 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 Nine Million Dollars ($9,000,000) to the General Insurance Fund. There is hereby appropriated and set apart out of the General Insurance Fund the sum of Eight Million One Hundred Seventy-three Thousand Five Hundred Thirteen Dollars ($8,173,513). 179
SECTION FOUR APPROPRIATIONS $8,173,513 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 Twenty-four Thousand Eight Hundred Ninety-three Dollars ($24,893). SECTION FIVE APPROPRIATIONS $24,893 Section Six – For the purpose of providing Stormwater Operations, Maintenance, Administration, and Construction Improvements, there is hereby appropriated Twenty-seven Million Three Hundred Five Thousand Six Hundred Twenty-five Dollars ($27,305,625). Appropriations will be executed through the Stormwater and Operations, Maintenance, 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 Nine Hundred Seventeen Thousand Three Hundred Twenty Dollars ($5,917,320) for use by the Executive Director. Section Six (2) – Districtwide Stormwater Fund (5120). For the purpose of providing for operations, maintenance, administration, and construction Improvement, there is hereby appropriated and set apart out of the Districtwide Stormwater Fund the sum of Twenty Million Eighty Thousand Four Hundred Two Dollars ($20,080,402) for use by the Executive Director. Section Six (3) – 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 One hundred Fifty-four Thousand Three Hundred Twenty-four Dollars ($154,324) for use by the Executive Director. Section Six (4) – Coldwater Creek OMCI Fund (5564). For the purpose of providing for Operations, Maintenance, Administration, Construction Improvement, there is hereby appropriated and set apart out of the Coldwater Creek OMCI Fund the sum of One Hundred Eighty-six Thousand One Hundred Forty-two Dollars ($186,142) 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 Eight Thousand Three Hundred Thirty-six Dollars ($8,336) 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 Thousand Two Hundred Seventy-three Dollars ($570,273) 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 Sixty-seven Thousand Six Hundred Forty-nine Dollars ($67,649) for use by the Executive Director. Section Six (8) – Loretta Joplin OMCI Fund (5574). For the purpose of providing for Operations, Maintenance, Administration, Construction Improvement, there is hereby appropriated and set apart out of the Loretta Joplin OMCI Fund the sum of Six Thousand Five Hundred Thirty-three Dollars ($6,533) for use by the Executive Director. Section Six (9) – Maline Creek OMCI Fund (5576). For the purpose of providing for Operations, Maintenance, Administration, Construction Improvement, there is hereby appropriated and set apart out of the Maline Creek OMCI Fund the sum of Thirty-seven Thousand Nine Hundred Eighty-five Dollars ($37,985) for use by the Executive Director. Section Six (10) – Sugar Creek OMCI Fund (5583). For the purpose of providing for Operations, Maintenance, Administration, Construction Improvement, there is hereby appropriated and set apart out of the Sugar Creek OMCI Fund the sum of Sixty-One Thousand Three Hundred Thirty-two Dollars ($61,332) for use by the Executive Director. Section Six (11) – University City Branch of River Des Peres OMCI Fund (5584). For the purpose of providing for Operations, Maintenance, Administration, Construction Improvement, there is hereby appropriated and set apart out of the University City Branch of River Des 180
Peres OMCI Fund the sum of One Hundred Seventy-two Thousand Six Hundred Seventeen Dollars ($172,617) for use by the Executive Director. Section Six (12) – 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 Thirty-nine Thousand Four Hundred Sixty-eight Dollars ($39,468) for use by the Executive Director. Section Six (13) – 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 Three Thousand Two Hundred Forty-four Dollars ($3,244) for use by the Executive Director. SECTION SIX APPROPRIATIONS $27,305,625 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 One Hundred Thousand Dollars ($1,100,000). 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, 2021 and ending June 30, 2022, there is hereby transferred from the Wastewater Revenue Fund to the Wastewater Revenue Bond Service Funds the total sum of One Hundred Twenty-six Million Four Hundred Seventy-one Thousand Nine Hundred Eighty-seven Dollars ($126,471,987). 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) – 2004A SR Rev Bond Principal and Interest – WW – Fund (2804). There is hereby appropriated and set apart out of the Wastewater Revenue Bond Service Fund Number 2804 the sum of Twenty-four Million One Hundred Eighty-eight Thousand Four Hundred Dollars ($24,188,400). Section Nine (2) – 2010B SR Rev Bond – Principal and Interest - WW – 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 Thirty-four Thousand Seven Hundred Dollars ($3,334,700). Section Nine (3) – 2011B SR Revenue Bond – Principal and Interest - WW – Fund (2816) There is hereby appropriated and set apart out of the Wastewater Revenue Bond Service Fund Number 2816 the sum of Four Hundred Fifty-five Thousand Eight Hundred Dollars ($455,800). Section Nine (4) – 2012A SR Revenue Bond – Principal and Interest - WW – Fund (2817) There is hereby appropriated and set apart out of the Wastewater Revenue Bond Service Fund Number 2817 the sum of Six Million Nine Hundred Thirty-one Thousand Dollars ($6,931,000). Section Nine (5) – 2012B SR Revenue Bond – Principal and Interest - WW – Fund (2818) There is hereby appropriated and set apart out of the Wastewater Revenue Bond Service Fund Number 2818 the sum of Five Million Nine Hundred Seventeen Thousand Nine Hundred Dollars ($5,917,900). Section Nine (6) - 2013B SR Revenue Bond – Principal and Interest - WW – Fund (2819) There is hereby appropriated and set apart 181
out of the Wastewater Revenue Bond Service Fund Number 2819 the sum of Five Million Two Hundred Eighty-four Thousand Six Hundred Dollars ($5,284,600). Section Nine (7) – 2013A SRF – Principal and Interest – Fund (2820) There is hereby appropriated and set apart out of the Wastewater Revenue Bond Service Proposed Fund the sum of Three Million Two Hundred Twelve Thousand Six Hundred Dollars ($3,212,600). Section Nine (8) – 2015A SRF – Principal and Interest – 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 Ninety-five Thousand Nine Hundred Dollars ($4,595,900). Section Nine (9) – 2015B SR Revenue Bond – Principal and Interest - WW – Fund (2822) There is hereby appropriated and set apart out of the Wastewater Revenue Bond Service Fund Number 2822 the sum of Eleven Million Three Hundred Twenty Thousand One Hundred Dollars ($11,320,100). Section Nine (10) – 2016A SRF – Principal and Interest – 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 Eighty-six Thousand Eight Hundred Dollars ($1,186,800). Section Nine (11) – 2016B SRF – Principal and Interest – WW 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 Seventy-three Thousand Nine Hundred Dollars ($4,473,900). Section Nine (12) – 2016C SR Revenue Bond – Principal and Interest - WW – 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-three Thousand Six Hundred Dollars ($9,543,600). Section Nine (13) – 2017A SR Revenue Bond – Principal and Interest - WW – Fund (2826) There is hereby appropriated and set apart out of the Wastewater Revenue Bond Service Fund Number 2826 the sum of Twenty Million Six Hundred Seven Thousand Eight Hundred Dollars ($20,607,800). Section Nine (14) – 2018A WIFIA – Principal and Interest - WW – Fund (2827) There is hereby appropriated and set apart out of the Wastewater Revenue Bond Service Fund Number 2827 the sum of Seven Hundred Ninety Thousand Seven Hundred Dollars ($790,700). Section Nine (15) – 2018B SRF – Prin and Int – WW – Fund (2828) There is hereby appropriated and set apart out of the Wastewater Revenue Bond Service Fund Number 2828 the sum of Nine Hundred Fifty-two Thousand Four Hundred Dollars ($952,400). Section Nine (16) – 2019A SRF – Principal and Interest – WW – Fund (2829) There is hereby appropriated and set apart out of the Wastewater Revenue Bond Service Fund Number 2829 the sum of Two Hundred Thirty-four Thousand Seven Hundred Dollars ($234,700). Section Nine (17) – 2019B SR Rev Bond – Principal and Interest – WW – Fund (2830) There is hereby appropriated and set apart out of the Wastewater Revenue Bond Service Fund Number 2830 the sum of Three Million Four Hundred Forty-four Thousand Eight Hundred Dollars ($3,444,800). Section Nine (18) – 2019C SR Ref Taxable Rev Bond – Principal and Interest – WW – Fund (2831) There is hereby appropriated and set apart out of the Wastewater Revenue Bond Service Fund Number 2831 the sum of Nine Million Eight Hundred Twenty-seven Thousand Four Hundred Dollars ($9,827,400). Section Nine (19) – 2020A SRF – Principal and Interest – WW – Fund (2832) There is hereby appropriated and set apart out of the Wastewater Revenue Bond Service Fund Number 2832 the sum of One Hundred Seventy-six Thousand Dollars ($176,000). Section Nine (20) – 2020B SR Rev Bond - Principal and Interest – WW – Fund (2833) There is hereby appropriated and set apart out of the Wastewater Revenue Bond Service Fund Number 2833 the sum of Seven Million Seven Hundred Ninety-seven Thousand Eight Hunderd Dollars ($7,797,800) Section Nine (21) – 2021A SRF – Principal and Interest – WW – Fund (2834) There is hereby appropriated and set apart out of the Wastewater Revenue Bond Service Fund Number 2834 the sum of Four Hundred Sixty-four Thousand Two Dollars ($464,002) Section Nine (22) – 2021B SRF – Principal and Interest – WW – Fund (2835) There is hereby appropriated and set apart out of the Wastewater Revenue Bond Service Fund Number 2835 the sum of One Million Two Hundred Seventy-five Thousand Nine Hundred Forty Dollars 182
($1,275,940) Section Nine (23) – Proposed Principal and Interest Fund Bond 1 There is hereby appropriated and set apart out of the Wastewater Revenue Bond Service Proposed Fund the sum of Four Hundred Fifty-five Thousand One Hundred Forty-five Dollars ($455,145). SECTION NINE APPROPRIATIONS $126,471,987, 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 Seven Million Dollars ($107,000,000). There is hereby appropriated and set apart out of the Sanitary Replacement Fund the sum of Eight Million Four Hundred Sixty-six Thousand One Hundred Seven Dollars ($8,466,107) for use by the Executive Director for internal labor costs associated with projects appropriated in this fund. SECTION TEN APPROPRIATIONS $8,466,107 TOTAL DISTRICT BUDGET APPROPRIATIONS $ 358,145,595 SUMMARY OF APPROPRIATIONS FY22 Fund(s)AppropriationGeneral Fund $181,905,157Water Backup Insurance and Reimbursement Fund 5,798,313General Insurance Fund8,173,513Improvement Fund24,893Stormwater & OMCI Funds27,305,625Emergency Funds0Debt Service Funds126,471,987Sanitary Replacement Fund8,466,107Total District Appropriations$358,145,595 The foregoing Ordinance will be introduced May 13, 2021. 183
FY22 BUDGET184
TAX ORDINANCEFY22 Proposed Tax OrdinanceTaxes are based on voter-approved rates that are included on the tax bills issuedby the City of St. Louis or St. Louis County. The tax bills are calculated basedon the tax assessment information provided by the governing authority and thecurrent tax rates. The tax revenue is realized in the first half of the fiscal year.185
TAX ORD I NANCE NO. XXXXX AN ORDINANCE repealing Ordinance No. 15512, adopted September 20, 2020, 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 2021 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. 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. 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) 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 within the corporate limits of the City of St. Louis and St. Louis County and for the aforementioned Subdistricts; and WHEREAS, after notice of hearing as provided in the Charter, and after due consideration of all the statements made and the facts adduced at such hearing, the Board has found that it will be necessary in the calendar year 2021 to levy, assess, and collect taxes on taxable tangible property in the District. 186
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, 2021, 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, 2021, the amount of taxes which shall be levied, assessed, and collected in the year 2021 on all taxable tangible property within the boundaries of The Metropolitan St. Louis Sewer District shall be Five Million Six Hundred Thirty-nine Thousand Eight Hundred Two Dollars ($5,639,802), which will be produced by the rate of one point seven five cents (.0175) per one hundred dollars assessed valuation for residential property, one point seven five cents (.0175) per one hundred dollars assessed valuation for agricultural property, one point seven five cents (.0175) per one hundred dollars assessed valuation for commercial property and one point seven five cents (.0175) per one hundred dollars assessed valuation for personal property, and of which Eight Hundred Thirty-nine Thousand Five Hundred Fifty-one Dollars ($839,551), 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 Eight Hundred Thousand Two Hundred Fifty-one Dollars ($4,800,251), shall be levied, assessed, and collected on taxable tangible property within that part of the corporate limits of St. Louis County lying within said District. These funds are to be allocated to the Stormwater Regulatory Fund. Section Three. In The Metropolitan St. Louis Sewer District, for the purpose of providing revenue for the operations of the District’s stormwater utility, including stormwater system operation and maintenance, rehabilitation and limited construction of 187
infrastructure and other capital improvements, and an operating reserve, and for the anticipated tax delinquencies during the fiscal year beginning July 1, 2021, the amount of taxes which shall be levied, assessed, and collected in the year 2021 on all taxable tangible property in said District shall be Twenty-eight Million Two Hundred Twenty-nine Thousand Three Hundred Seventy-seven Dollars ($28,229,377), which total sum will be produced by the rate of nine point zero three cents (.0903) per one hundred dollars assessed valuation for residential property, nine point zero three cents (.0903) per one hundred dollars assessed valuation for agricultural property, nine point zero three cents (.0903) per one hundred dollars assessed valuation for commercial property and nine point zero three cents (.0903) per one hundred dollars assessed valuation for personal property, and of which total sum Four Million Three Hundred Thirty-two Thousand Eight-three Dollars ($4,332,083), shall be levied, assessed, and collected on taxable tangible property in said District within the corporate limits of the City of St. Louis, and of which total sum Twenty-three Million Eight Hundred Ninety-seven Thousand Two Hundred Ninety-four Dollars ($23,897,294), 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 2021 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 Two Million Fourteen Thousand Two Hundred Eighty Dollars ($2,014,280), which sum will be produced by the rate of eight point five cents (.085) per one hundred dollars assessed valuation for residential property, nine point nine cents (.099) per one hundred dollars assessed valuation for agricultural property, nine point six cents (.096) per 188
one hundred dollars assessed valuation for commercial property and ten cents (.010) 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 2021 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 2021 on all taxable tangible property within that part of the corporate limits of St. Louis County lying within the Maline Creek Trunk Subdistrict, as defined and delineated by District Ordinance No. 26, adopted June 30, 1955, and as enlarged by annexation thereto of the area described in District Ordinance No. 1962, adopted October 30, 1969, shall be Six Hundred Ninety-two Thousand Four Hundred Seventy-eight Dollars 189
($692,478), which sum will be produced by the rate of eight point nine cents (.089) per one hundred dollars assessed valuation for residential property, nine point four cents (.094) per one hundred dollars assessed valuation for agricultural property, nine point two cents (.092) per one hundred dollars assessed valuation for commercial property and ten cents (.010) 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 2021 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 2021 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. 190
Section Nine. The amount of taxes which shall be levied, assessed and collected in the year 2021 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 Ten. The amount of taxes which shall be levied, assessed and collected in the year 2021 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 Nine Hundred Twenty-six Thousand Seven Hundred Thirty-three Dollars ($926,733), which sum will be produced by the rate of seven point six cents (.076) per one hundred dollars assessed valuation for residential property, zero cents (.000) per one hundred dollars assessed valuation for agricultural property, nine point one cents (.091) per one hundred dollars assessed valuation for commercial property and nine point four cents (.094) per one hundred dollars assessed valuation for personal property. Section Eleven. The amount of taxes which shall be levied, assessed and collected in the year 2021 on all taxable tangible property within that part of the corporate limits of St. Louis County lying within Subdistrict No. 367 (Deer Creek Stormwater Subdistrict), as defined and delineated by District Ordinance No. 2557, adopted March 27, 1974; and as enlarged by annexation thereto of the areas described in District Ordinance No. 2611, adopted June 26, 1974, shall be Three Million Eight Hundred Ninety Thousand Four Hundred 191
Forty-four Dollars ($3,890,444), which sum will be produced by the rate of six point nine cents (.069) per one hundred dollars assessed valuation for residential property, six cents (.060) per one hundred dollars assessed valuation for agricultural property, seven point nine cents (.079) per one hundred dollars assessed valuation for commercial property and nine point three cents (.093) per one hundred dollars assessed valuation for personal property. Section Twelve. The amount of taxes which shall be levied, assessed and collected in the year 2021 on all taxable tangible property within that part of the corporate limits of St. Louis County lying within Subdistrict No. 369 (Sugar Creek Stormwater Subdistrict), as defined and delineated by District Ordinance No. 2552, adopted March 13, 1974, shall be Two Hundred Eighty-nine Thousand Eight Hundred Two Dollars ($289,802), which sum will be produced by the rate of four point seven cents (.047) per one hundred dollars assessed valuation for residential property, zero cents (.000) per one hundred dollars assessed valuation for agricultural property, nine point seven cents (.097) per one hundred dollars assessed valuation for commercial property and six point nine cents (.069) per one hundred dollars assessed valuation for personal property. Section Thirteen. The amount of taxes which shall be levied, assessed and collected in the year 2021 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. 192
Section Fourteen. The amount of taxes which shall be levied, assessed and collected in the year 2021 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 Fifteen. The amount of taxes which shall be levied, assessed and collected in the year 2021 on all taxable tangible property within that part of the corporate limits of St. Louis County lying within Subdistrict No. 454 (Seminary Branch of River Des Peres), as defined and delineated by District Ordinance No. 3485, adopted April 12, 1978, shall be Two Hundred Forty-eight Thousand Six Hundred Sixty-one Dollars ($248,661), which sum will be produced by the rate of five point eight cents (.058) per one hundred dollars assessed valuation for residential property, zero cents (.000) per one hundred dollars assessed valuation for agricultural property, seven point three cents (.073) per one hundred dollars assessed valuation for commercial property and seven point six cents (.076) per one hundred dollars assessed valuation for personal property. Section Sixteen. The amount of taxes which shall be levied, assessed and collected in the year 2021 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 193
for agricultural property, zero cents (.000) per one hundred dollars assessed valuation for commercial property and zero cents (.000) per one hundred dollars assessed valuation for personal property. Section Seventeen. The amount of taxes which shall be levied, assessed and collected in the year 2021 on all taxable tangible property within that part of the corporate limits of St. Louis County lying within Subdistrict No. 1 of the River des Peres Watershed (Creve Coeur-Frontenac Area), as defined and delineated by District Ordinance No. 24, adopted June 20, 1955, and as enlarged by annexation thereto of the area described in District Ordinance No. 1719 adopted February 13, 1968, shall be Zero Dollars ($0.00), which sum will be produced by the rate of zero cents (.000) per one hundred dollars assessed valuation for residential property, zero cents (.000) per one hundred dollars assessed valuation for agricultural property, zero cents (.000) per one hundred dollars assessed valuation for commercial property and zero cents (.000) per one hundred dollars assessed valuation for personal property. Section Eighteen. The amount of taxes which shall be levied, assessed and collected in the year 2021 on all taxable tangible property within that part of the corporate limits of St. Louis County lying within Subdistrict No. 7 of the River Des Peres Watershed (Wellston Area), as defined and delineated by District Ordinance No. 409, adopted June 16, 1960, and as such part was enlarged by District Ordinance No. 2497, adopted November 8, 1973, shall be Zero Dollars ($0.00), which sum will be produced by the rate of zero cents (.000) per one hundred dollars assessed valuation for residential property, zero cents (.000) per one hundred dollars assessed valuation for agricultural property, zero cents (.000) per one hundred dollars assessed valuation for commercial property and zero cents (.000) per one hundred dollars assessed valuation for personal property. 194
Section Nineteen. 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. 195
FY22 BUDGET196
WASTEWATERRATESORDINANCEFY22 Wastewater Rates Ordinance The Wastewater Sewer Service Charges are established through an ordinanceand must be approved by the Board of Trustees to be enacted. A RateCommission process is used to review and make recommendations regardingthe rates to the Board of Trustees.197
WASTEWATER ORDINANCE NO. ##### AN ORDINANCE repealing and superseding Ordinance Nos. 15418 adopted June 11, 2020 and enacting a new ordinance in lieu thereof for purposes of providing funding for the wastewater system. WHEREAS, The Metropolitan St. Louis Sewer District, a body corporate, a municipal corporation and a political subdivision of the State of Missouri (herein called the "District"), now owns and operates a revenue producing sewer and drainage system serving the District and its inhabitants (the "System") and pursuant to Section 3.020(1) of the Charter of the District adopted by the voters within the District for its government (the "Charter"), has the power "to maintain, operate, reconstruct, and improve the same as a comprehensive sewer and drainage system, and to make additions, betterments, and extensions thereto; to protect the public health and welfare by preventing or abating the pollution of water; and . . . [has] all the rights, privileges, and jurisdiction necessary or proper for carrying such powers into execution"; and WHEREAS, the District is subject to the provisions of the federal Water Pollution Control Act, as amended, 33 U.S.C. §§ 1251 et seq., commonly referred to as the Clean Water Act (the "Federal Clean Water Act") and the Missouri Clean Water Law, §§ 644.006 et seq. R.S.MO. 1986, as amended (the "Missouri Clean Water Law") the objectives of which are to restore and maintain the chemical, physical, and biological integrity of the nation's waters; and WHEREAS, the District is subject to a federal consent decree with the EPA and the Missouri Coalition for the Environment entered by the United States District Court for the Eastern District of Missouri on April 27, 2012 (the “Consent Decree”) and amended by the United States District Court for the Eastern District of Missouri on June 22, 2018, and the Consent Decree imposes obligations on the District to construct improvements to the Wastewater System over the span of 28 years; and WHEREAS, Section 3.020 (16) of the Charter of the District authorizes the Board of Trustees "[t]o establish by 198
ordinance a schedule or schedules of rates, rentals, and other charges, to be collected from all the real property served by the sewer facilities of the District, whether public or private, and to prescribe the manner in which and time at which such rates, rentals, and charges are to be paid, and to change such schedule or schedules from time to time as the Board may deem necessary, proper, or advisable, and to collect or enforce collection of all such charges. Such schedule or schedules may be based upon any classifications or sub-classifications which the Board may determine to be fair and reasonable, . . . including but not limited to: (a) the consumption of water on premises connected with such facilities, taking into consideration commercial, industrial, and agricultural use of water; (b) the number and kind of plumbing fixtures connected with such facilities; (c) the number of persons served by such facilities; or (d) any combination of the factors enumerated. Any such rates, rentals, or other charges against public property shall be paid out of the general treasury of the public body, agency, corporation, or authority owning such property."; and WHEREAS, Section 7.040 of the Charter of the District established a Rate Commission of the District (the “Rate Commission”), to review and make recommendations to the District’s Board of Trustees (the “Board”) regarding all proposed changes in wastewater rates, storm water rates and tax rates or change in the structure of any of the foregoing; and WHEREAS, the Rate Commission after having conducted public hearings and weighing evidence regarding the proposed wastewater user rate change, issued its Rate Recommendation Report on August 16, 2019, which recommended the wastewater user rates as hereinafter adopted; and WHEREAS, through Resolution No. 3547, adopted October 10, 2019, the Board accepted said Rate Recommendation Report as issued by the Rate Commission on August 16, 2019. WHEREAS, the Board has determined that it is appropriate to revise the schedule of Wastewater User Charges as provided in this Ordinance to provide for the determination and billing of such user charges; and WHEREAS, the Board is concerned with the impact of the Wastewater User Charges as provided by this Ordinance on customers of the District, and to address that concern, the Board renews the assistance program (the “Customer Assistance Program”) to provide an assistance credit on bills for Wastewater User Charges to eligible customers pursuant to Ordinance No.13826 199
previously adopted by the District; and WHEREAS, the revenues to be derived from the Wastewater User Charges will be set aside in a separate fund and used for the purposes of operating, maintaining and replacing the Wastewater System in the District, as herein provided; and WHEREAS, the Wastewater User Charges bear a substantial relationship to and are designed to cover the costs of operating, maintaining and replacing the Wastewater System, as herein provided; and WHEREAS, the Board does hereby find and determine that the imposition of the schedule of increased Wastewater User Charges as provided in this Ordinance, is necessary to enable the District to operate its Wastewater System on a sound basis, to satisfy the requirements of the Plan, the Federal Clean Water Act and the Missouri Clean Water Law, and to comply with the mandates of the District's Grant Agreements and the Consent Decree. NOW, THEREFORE, BE IT ORDAINED BY THE BOARD OF TRUSTEES OF THE METROPOLITAN ST. LOUIS SEWER DISTRICT: Section One. Definitions of Words and Terms. In addition to words and terms defined elsewhere in this Ordinance, the following words and terms as used in this Ordinance shall have the following meanings, unless some other meaning is plainly intended or otherwise indicated: "Approved Meter" means a water meter meeting the standards of meters used by the City of St. Louis Water Division, the Missouri American Water Company, or the public water supplier which provides water service to such Property, or a sewage flow meter satisfactory to the District. "Base Charge" means the sum of the System Availability Charge and the Billing and Collection Charges pursuant to Section Three of this Ordinance. "Billing and Collection Charges" means the charges established by the District pursuant to Section Three of this Ordinance, which are designed to recover the cost related to issuing and collecting bills. "Best Equated Period" means a 90 to 92 day period of water usage for Metered Residential Property between 200
November and March of the preceding winter period when lawn watering and other outdoor water uses are at a minimum and metered water use can best be equated to Wastewater discharges; provided that if the water bill issued during such period covers water usage for a period less than 90 days or more than 92 days the Best Equated Period shall mean a 91 day period and water usage shall be calculated based on average daily usage for the actual billing period. If water usage is less than one hundred cubic feet (CCF) for the aforesaid 90 to 92 day period, and water service remained active for said period, a minimum water usage of 1 CCF shall be imposed for said "Metered Residential Property". If water service is instituted after the aforesaid 90 to 92 day period, a typical water usage of 6 CCF shall be imposed for said "Metered Residential Property" until such time as the actual "Best Equated Period" data can be established. "Biochemical Oxygen Demand" or "BOD" means the quantity of oxygen utilized in the biochemical oxidation of organic matter in five (5) days as determined by Standard Test Procedures and expressed in milligrams per liter. "Board" means the Board of Trustees of the District. "Capital Charge" means that portion of the total charges for wastewater services provided by the District which is established for debt retirement, construction or reconstruction of the Wastewater System and any other lawful purpose of the District or its sub districts and not considered part of the Wastewater User Charges, or the Storm Water User Charges. “CCF” means one hundred cubic feet. “Chemical Oxygen Demand" or "COD" means the quantity of oxygen utilized in the chemical oxidation of organic and inorganic matter as determined by Standard Test Procedures and expressed in milligrams per liter. "Compliance Charge" means the charge established by the District pursuant to Section Three (A)(3) of this Ordinance which is designed to recover all District compliance activities for Non-Residential Properties required to comply with federal environmental regulations which are not recovered by specific environmental permit fees or other related fees. “Consent Decree” means the consent decree between the District, the EPA and the Missouri Coalition for the Environment that was entered by the United States District Court for the Eastern District of Missouri on April 27, 2012 and amended 201
by the United States District Court for the Eastern District of Missouri on June 22, 2018 and that imposes obligations on MSD to construct improvements to its Wastewater System. "Contributed Wastewater Volume" means the quantity of water-borne wastes emanating from Property and, specifically, (1) for Metered Single-Unit Residential Property, means billed water usage during the Best Equated Period; (2) for Metered Non-Residential/Multi-Unit Residential Property, means either (a) billed water usage throughout the year with exemption allowances for any water that does not enter the Wastewater System, or (b) measured Wastewater volume; and (3) for Unmetered Residential Property, means average indoor water usage characteristics of various housing attributes, as defined in the Rate Recommendation Report, applied to the number of rooms and plumbing fixtures of each User's Property, as determined by the District. All metered volumes are rounded to the nearest hundred cubic feet (CCF). "District" means The Metropolitan St. Louis Sewer District. "Extra Strength Surcharges" or “ESS” means the Extra Strength Surcharges imposed by Section Three (A)(2) of this Ordinance. "Metered Non-Residential/Multi-Unit Residential Property" means Property used both for non-residential and residential purposes which consist of one or more non-residential units and one or more residential dwelling units connected to an approved meter. "Metered Property" means all Property connected to an Approved Meter through which the amount of water usage is measured. "Metered Residential Property" means Property used only for human residency which consists of one or more residential units connected to an approved meter. "Non-residential Property" means all Property other than Residential Property. "Normal Wastewater" means waters or wastes having (a) a 5-day Biochemical Oxygen Demand (BOD) not greater than 300 milligrams per liter; and (b) containing not more than 300 milligrams per liter of Suspended Solids (SS); and (c) having a 202
Chemical Oxygen Demand (COD) not greater than 600 milligrams per liter. "Ordinance" means this Ordinance of the District unless a different Ordinance is indicated. "Owner" or "Owners" means the Person or Persons designated as the owner or owners of record of Property as set forth in the records of the office of the respective Recorders of Deeds for the City of St. Louis or for St. Louis County, Missouri. "Person" means any individual, firm, proprietorship, partnership, company, municipality, state, federal or local governmental entity, association, society, corporation, group, or other entity. "Plan" or “Charter” means the Plan of the Metropolitan St. Louis Sewer District as approved by the voters of the City of St. Louis and St. Louis County at a special election held on February 9, 1954 and amended by said voters on November 7, 2000 and June 5, 2012. "Pollutant" means any material or substance, toxic or otherwise, discharged to the Wastewater System which either singularly or in combination with other materials or substances interferes with, disrupts, or inhibits the Wastewater System's operations, or is not in compliance with specific prohibitions or standards developed by District, federal, state or local governments, or passes through the Wastewater System in a concentration which violates established effluent regulations or water quality standards. “Property" means an improved lot or parcel of real property, whether public or private, which is served by the Wastewater System. "Rate Commission" means that body established pursuant to Section 7.040 of the Charter of the District to review and make recommendations to the Board of Trustees regarding all proposed changes in wastewater rates, storm water rates and tax rates or change in the structure of any of the foregoing. "Residential Property" means Property used only for human residency. "Room/Fixture Charges" means the charges established by the District pursuant to Section Three of this Ordinance billed to each Unmetered Residential Property User Account based on Contributed Wastewater Volume as measured by the number of rooms and plumbing fixtures in such User's Property as determined by the District. 203
"Served" or "Service" means Property with a sewer connected, either directly or indirectly, to the District's Wastewater System, or Property which otherwise discharges Wastewater directly or indirectly into the Wastewater System; or if the discharge of such substances therefrom ultimately enters the District's Wastewater System. "Sewer Use Ordinance" means Ordinance No. 15048, adopted November 8, 2018. "Standard Test Procedures" means "Guidelines Establishing Test Procedures for Analysis of Pollutants Under Clean Water Act" (40 CFR 136), as supplemented and amended from time to time. "Suspended Solids" or "SS" means solids that either float on the surface of, or are suspended in water, Wastewater, or other liquids, as determined by analysis for non-filterable residue, in accordance with Standard Test Procedures and expressed in milligrams per liter. "System Availability Charge" means the charge established by the District pursuant to Section Three of this Ordinance which is designed to recover a portion of the costs related to infiltration and inflow. "Unit" means the portion of Residential Property designed for occupancy by a single person or single family. "Unmetered Residential Property" means Residential Property which is not connected to an Approved Meter. "User" means: (1) the Person occupying the Property; or (2) Owner of Property; or (3) the Person holding a permit for water service to the Property Served by the Wastewater System; or (4) any Person Served by the Wastewater System. "User Account" means each separate account to which a bill for Wastewater User Charges is issued by the District. "Volume Charge" means the Volume Charges established by the District pursuant to Section Three of this Ordinance billed to each Metered Property User Account based on Contributed Wastewater Volume. "Wastewater" means the water-borne wastes emanating from Property, together with such groundwater, surface water, or storm water which enters the Wastewater System. "Wastewater System" means the entire sewer and drainage system owned and operated by the District for the collection, transportation, storage, handling, and treatment of Wastewater, to serve the needs of the District and its inhabitants and 204
others, including all appurtenances and facilities connected therewith or relating thereto, together with all extensions, improvements, additions and enlargements thereto hereafter made or acquired by the District. "Wastewater User Charges" means the applicable charges established by Section Three of this Ordinance, which consist of that portion of the charges of the District, which are established in a proportional and adequate manner to pay the cost of operation and maintenance (including replacement) of the Wastewater System in accordance with the requirements of the EPA and the MDNR. Section Two. Establishment of Wastewater User Charges. There are hereby ratified, confirmed and established for services provided by the District to any Property Served by the Wastewater System, the Wastewater User Charges as set forth in Appendix I. All such Wastewater User Charges shall be in addition to any applicable Capital Charges. The District’s Wastewater User Charges must comply with the following mandates (the "Environmental Mandates"): (i) to have an approved Wastewater User Charge as required by the Federal Clean Water Act, the Missouri Clean Water Law and its Grant Agreements, and (ii) to provide necessary funds to operate, maintain and replace its Wastewater System so as to provide adequate Service to District residents and as required by the Consent Decree. The District finds that it is necessary and in the public interest to implement the schedule of Wastewater User Charges as herein provided in order to protect the public health, safety and welfare and to ensure the District's continued compliance with the Environmental Mandates. Section Three. Wastewater User Charges. (A) Metered Property. (1) Each Metered Property shall be charged a Base Charge and a Volume Charge as set forth in Appendix I. The Volume Charge shall be calculated separately for each Metered Property, using the most current determination of Contributed Wastewater Volume. A minimum of 1 Ccf per Metered Property, or per unit in the case of Multi-unit Residential Properties, will be charged. (2) Extra Strength Surcharges. Extra Strength Surcharges for the treatment of wastes containing Suspended 205
Solids, Biochemical Oxygen Demand or Chemical Oxygen Demand exceeding Normal Wastewater strengths are hereby established and shall be billed to and collected from Non-residential Property Served by the Wastewater System at the rates for each User Account set forth in Appendix I, and shall be collected in addition to the charges imposed by Subsections (1) and (3) hereof. (a) A User shall be subject to Extra Strength Surcharges in any month if that User's water usage in such month equals or exceeds eight thousand cubic feet. (b) Each User subject to Extra Strength Surcharges shall submit to the District on forms supplied by the District pursuant to the Sewer Use Ordinance, a certified statement setting forth the strength and volume of Wastewater discharged by the User into the Wastewater System or into any sewer connected thereto. The data set forth in such statement shall be obtained from samples collected in accordance with accepted procedures from the manhole or adequate place as described in the Sewer Use Ordinance at a time period representative of normal operational conditions and analyzed utilizing Standard Test Procedures. (c) Analytical data reported by the User discharging such Wastewater will be considered current for each subsequent billing period until such data is reported inaccurate and replaced by updated certified data by said User. The results of routine scheduled sampling and analyses by the District may be used in lieu of data reported by said User if such data is found to be not current or in error. (d) An Extra Strength Surcharge shall be collected from any User subject to Extra Strength Surcharges as provided for herein for the discharge into the Wastewater System of Suspended Solids which average concentration exceeds 300 milligrams per liter or Biochemical Oxygen Demand which average concentration exceeds 300 milligrams per liter, with said Extra Strength Surcharge calculated for each billing period according to the following formula, to wit: 0.00624 x V x [(SS-300) x RSS + (BOD-300) x RBOD] ESS = 2000 206
(e) If the BOD/COD ratio of a User's Wastewater is equal to or less than 0.35 the BOD measurement may not be considered representative of the User's actual Wastewater strength. The District may substitute Chemical Oxygen Demand which average concentration exceeds 600 milligrams per liter, with said Extra Strength Surcharge calculated for each billing period according to the following formula, to wit: 0.00624 x V x [(SS-300) x RSS + (COD-600) x RCOD] ESS = 2000 In the above formulas the following terms shall mean: ESS = Extra Strength Surcharges. 300 = Maximum concentration of total BOD in Normal Wastewater in milligrams per liter. 300 = Maximum concentration of total Suspended Solids in Normal Wastewater in milligrams per liter. 600 = Maximum concentration of total COD in Normal Wastewater in milligrams per liter. 0.00624 = Conversion factor for milligrams per liter to pounds per hundred cubic feet. V = Volume of water usage or Wastewater discharged expressed in hundred cubic feet. RSS = Rate for SS in dollars per ton. RBOD = Rate for BOD in dollars per ton. RCOD = Rate for COD in dollars per ton. 2,000 = The number of pounds per ton. (f) All Extra Strength Surcharges shall be calculated separately for each Property using the 207
Wastewater flow proportioned average strength concentration for each strength parameter and the most current determination of Contributed Wastewater Volume. No credit is given when the wastewater strength is less than normal wastewater. (3) Non-residential Property Compliance Charge. A Compliance Charge shall be collected from all Non-residential Property Served by the Wastewater System at the rate for each User Account as set forth in Appendix I and shall be collected in addition to the charges imposed by Subsections (1) and (2) hereof. (4) Registration of Unmetered Water Supply. In the event Property is supplied either in whole or in part with water from wells or any source other than a public water supplier, then such wells or other source of supply shall be registered with the Director of Finance of the District. If such supply serves Metered Property and is not measured by a water meter, or is measured by a water meter not acceptable to the District, then in such case, the User, at the User’s own expense shall install and maintain an Approved Meter connected to such water supply. Whenever a new supplier or source of water other than a public water supplier shall be put into use by Metered Property, such source of water shall be registered with the Director of Finance of the District within thirty (30) days. (5) Metered Water Not Entering the Wastewater System. Where it can be shown to the satisfaction of the District that a portion of the water as measured by an Approved Meter does not enter the Wastewater System, then the District is hereby authorized to determine, in such manner and by such method as may be practicable, the percentage of the water measured by the Approved Meter which enters the Wastewater System. In such case, Wastewater User Charges shall be based upon the percentage of the metered water entering the Wastewater System. Additional Approved Meters may be required or permitted at the User's expense in such manner as to measure the quantity of Contributed Wastewater Volume entering the Wastewater System from the Property of such User. Applications requesting consideration for a reduction in the Wastewater Service Charge, because of water not entering the Wastewater System, shall be made to the Director of Finance of the District, on forms provided by the District. (6) Requirement of an Approved Meter for Non-Residential Property. All Non-Residential Property within the District shall be connected to an Approved Meter. In the event Property within the District is owned by a municipality and is 208
served by water provided by such municipality and not connected to an Approved Meter, the District shall provide a method for estimating Wastewater discharge by such Property which is fair and equitable, in lieu of connection to an Approved Meter, and shall bill such municipality for Wastewater User Charges as provided for Metered Property pursuant to this Ordinance based on such estimated Wastewater usage. (B) Unmetered Residential Property. Each Unmetered Residential Property shall be charged a Base Charge and a Room/Fixture Charge as set forth in Appendix I. Such charges shall be calculated separately for each Unmetered Residential Property using the most current available data regarding the number of rooms and plumbing fixtures in such Property. The Director of Finance shall determine the number of rooms and plumbing fixtures in such Property from the records of the City of St. Louis Water Division or other public water suppliers, from the records of the Office of Assessor of the City of St. Louis or St. Louis County, or from on-site inspection. A User of Unmetered Residential Property who considers the determination by the District of the number of rooms and plumbing fixtures for which such User is billed Wastewater User Charges to be inaccurate or erroneous may appeal such determination as herein provided. (C) Right of Entry and Inspection. The District shall have the power to enter on any Property for the purposes of examining the use made of its Wastewater System, the number of rooms and plumbing fixtures in such Property, the number and kind of plumbing fixtures connected with such Wastewater System, and for the purpose of inspecting or reading the Approved Meter connected to such Property. When such examination gives reason to believe that the usage of water on such Property places a burden on the Wastewater System in excess of that for which the User of such Property is being billed, then the Wastewater discharged from such Property shall be measured, at the expense of the User, by a water meter or meters or by a Wastewater flow meter or meters. If such measurement shows that the flow of Wastewater is excessive, Wastewater User Charges shall be billed and collected for such measured usage as for Metered Property. (D) Application of Wastewater User Charge Revenues. All revenues collected from Wastewater User Charges shall be segregated, credited and deposited in a Wastewater Revenue Fund to be established and maintained by the Director of Finance of 209
the District, and shall be used solely to pay for the costs of the operation (including billing, administration and overhead), repair, maintenance, improvement, renewal, replacement and reconstruction of the District's Wastewater System. Section Four. Pollutants. Any User which discharges any Pollutants which cause an increase in the cost of managing the effluent or sludge from the Wastewater System shall pay for such increased costs. Section Five. All bills for Wastewater User Charges shall be prepared by the District and shall be issued monthly for services provided in the preceding month. The issuance of any monthly bill may be delayed by the District for good cause. On or after May 1, 2004, the Wastewater User Charges shall be billed to the Owner or Owners of the Property served by the Wastewater System. Such Wastewater User Charges shall also constitute a personal obligation of any User of the Wastewater System regardless of to whom the bill for Wastewater User Charges is sent and shall constitute a charge and a lien against the Property Served, whether or not a notice of lien has been served. For the District's convenience, all individual Wastewater User Charges may be combined with any other charges of the District, and all such charges may be billed together. In the event of a change in Owner or User of Property or termination of Service to Property during a billing period, application may be made to the Director of Finance of the District for a refund or proration of Wastewater User Charges for such billing period. The Owner of Metered Residential Property containing more than one unit shall have the option of being charged on the basis of Best Equated Period. The Owner may obtain an application for such change from the Director of Finance. Upon receipt of an Application of Change in billing basis for said Property the change in billing will take effect not sooner than sixty (60) days from receipt of the application. Once an Owner of Metered Residential Property containing more than one (1) unit has elected to be charged on the basis of Best Equated Period, that Owner shall not be permitted to again change. In the event Wastewater Service is being provided to any parcel of real Property and said parcel is being under-billed or 210
not being billed at all, the District shall have the authority to charge the Owner of said parcel retroactively for a period not to exceed one and one-half (1½) years from the date of discovery. In the event said parcel is being over-billed by the District, and the current Owner of said parcel can verify such over-billing, then the District shall refund the current Owner of the parcel any amount verified to be overpaid by said Owner. The District will not collect Wastewater User Charges from the Owner of real Property when it is known that said real Property is connected to a septic tank. Upon notification from the Property Owner that certain real Property which is connected to a septic tank is being billed by the District for Wastewater User Charges, upon verification, the District will refund to the Owner any and all of said Wastewater User Charges so collected from said Owner. Section Six. Charge for Late Payments. On or after July 1, 2009, any Wastewater User Charges billed that are not paid by the due date indicated on any bill rendered shall bear a late payment charge equal to three-fourths of one percent (0.75%) per month, or nine percent (9%) per annum, of the amount of the bill rendered and is hereby imposed for each month or portion thereof that the Wastewater User Charges remain unpaid beyond the due date. Section Seven. Wastewater User Charges Constitute a Lien. The Wastewater User Charges shall constitute a lien upon the Property Served on the date a bill is rendered for Wastewater Service, and said lien shall have the same priority as taxes levied for state and county purposes. The District may cause a notice of lien for non-payment of such charges to be filed in the Office of the Recorder of Deeds within and for the City of St. Louis or St. Louis County, depending upon where such Property Served is located. Such notice of lien shall state the Wastewater User Charges due, and shall adequately describe the Property against which such lien is asserted. A copy of such notice of lien shall be mailed to the Owner of the Property at the last address on file with the District and the filing of such notice in the Office of the Recorder of Deeds may be deferred as a matter of grace for not more than thirty (30) days from the mailing date. All Wastewater User Charges that remain unpaid shall bear interest at a rate not to exceed the lower of nine percent (9%) per annum or the maximum legal rate from the time a notice of lien is filed with the appropriate recorder of deeds as herein prescribed, until such time as the account is brought current. 211
After such notice of lien is filed of record, the fees of the Recorder for filing and releasing said lien shall also be payable to the District as a prerequisite to releasing said lien. Section Eight. Termination of Service for Nonpayment. When any Wastewater User Charge has not been paid and has been delinquent for a period in excess of three (3) months, the District is authorized to order the water supply to be shut off for the Property for which the Wastewater User Charge is delinquent or to remove or close any sewer connections, or both, until payment of the delinquent charge together with the reasonable costs involved in shutting off and turning on the water, or closing and reopening the sewer connection, as the case may be, have been paid. When any Wastewater User Charge has not been paid and has been delinquent for more than fifteen (15) days after the due date, then the District may refuse to issue to the Owner and/or User a permit to connect any other Property owned or controlled by said Owner and/or User to the Wastewater System or Storm Water System, or may refuse to review any plans submitted by or on behalf of such Owner and/or User or issue any permits requested by or on behalf of such Owner and/or User, or may refuse to contract for any purpose with or accept Wastewater or Storm Water from any such Owner and/or User. Section Nine. Remedies. Whenever any Wastewater User Charge on an account is unpaid after sixty (60) days from the date the bill for such account was rendered, then the amount for all such Charges, including late fees and attorney fees, accrued and accruing on the account may be collected by any or all of the following three (3) procedures: (A) by assignment or forwarding for collection to a collection agency or law firm; or (B) by suit or other proceedings in any court of competent jurisdiction; or (C) by enforcement of the lien provided herein. The District shall have the power to sue any Owner and/or User, jointly and severally, in a civil action to recover delinquent Charges plus the late payment charge and interest on the delinquent bill, plus all costs incurred by the District in connection with the filing, enforcement and relinquishment of such lien and the prosecution and collection of such Charges including court costs, fees for transcript judgments, special process servers, credit reports, video reports, sewer and/or water shutoff costs, other related fees, 212
and reasonable attorney's fees to be fixed by the court. Section Ten. False Information. It shall be unlawful for any Person to furnish any false report or information to the District which would reduce any Charge imposed by the District. Section Eleven. Violation of Ordinance. Any Person violating Section Ten of this Ordinance shall be deemed guilty of a misdemeanor and upon conviction shall be punished by a fine of not less than $50.00 nor more than $500.00. The imposition of such penalty shall in no way restrict or deprive the District of its right to pursue any other remedy it may have for the collection of any delinquent bill for Charges. Section Twelve. Wastewater User Charge Review. The Board shall regularly review the Wastewater User needs of the District and Wastewater User Charges, usually as a part of a Rate Proposal from the Rate Commission, to assure the appropriateness of the Wastewater User Charges and to: (A) Maintain the proportional distribution of operation, maintenance and replacement costs among User classes. (B) Provide adequate revenues to cover operation, maintenance and replacement costs. (C) Provide adequate revenues for the payment of debt service on or required by the provisions of any outstanding bonds. Section Thirteen. Notice of Rates. Each User Account shall be notified at least annually in conjunction with a regular billing for Wastewater User Charges as to: (A) the rate schedule in effect; and (B) that part of Wastewater User Charges attributable to wastewater services. Section Fourteen. Deposit of Funds. The funds received from the collection of any of the aforesaid charges shall be deposited daily as received by the Secretary-Treasurer of the District, and shall be deposited in duly designated bank accounts, and such moneys may be appropriated and used for the purposes of the District as herein provided. Section Fifteen. Collection Offices. Collection offices may be established at convenient locations throughout the 213
District. The Director of Finance is hereby authorized to enter into contracts with the owners or operators of business establishments to provide collection services at such locations as are selected and may provide in such contracts for the payment by the District of a fee to the collecting establishment for rendering such collection services. Section Sixteen. Appeals. Any Person who considers the Wastewater User Charges billed to such Person pursuant to the provisions of this Ordinance or any other determination by the District pursuant to the provisions of the Ordinance to be illegal, inaccurate or erroneous may request a review thereof by the Director of Finance or his or her designate within thirty (30) days of (i) the bill to such Person for Wastewater User Charges with respect to such Property, or (ii) written notice to such Person of a determination by the District which is contested. The determination by the Director of Finance may be appealed by such Person to the Executive Director, by written notice of appeal filed with the Director of Finance within thirty (30) days of the Director of Finance’s determination. The determination by the Executive Director shall be considered a final order of the District. Section Seventeen. Judicial Review. Any Person or Persons jointly or severally aggrieved by any final order of the Executive Director of the District may seek judicial review of such decision pursuant to the procedures set forth in Section 12.110 of the District's Plan. Section Eighteen. Adjustment Review Committee. A committee, to be known as the Adjustment Review Committee (ARC), is hereby established and shall meet, at minimum, once a month to conduct its business. The ARC shall be comprised of the voting members which are the District's Director of Finance, Assistant Director of Finance, the Secretary-Treasurer, and General Counsel. Non-voting members are the Accounts Receivable Manager and Audit Administrator. For purposes of Section Eighteen of this Ordinance the following terms as used in this Ordinance shall have the following meanings, unless some other meaning is plainly intended. Adjustment - any change in billing resulting from errors and/or changes in circumstances. Write-off - an uncollectible amount due the District according to State or Federal Statute or as determined by majority approval of the ARC. 214
Settlement - agreement between the customer and the District to alleviate all or part of a delinquent condition. On a monthly basis, the ARC shall review and properly record in the minutes all prior monthly billing adjustments as approved and presented by the Accounts Receivable Manager. These billing adjustments may result from but are not limited to: misapplied payment, CCF adjustment, reduction factor, water-off, transfer of balance due to bankruptcy notice, new occupant/water meter registrant, bank encoding error, or water back-up. All write-offs or settlements of accounts shall require a majority of the ARC voting members to meet and discuss before approval. No write-off or settlement in excess of Five Thousand Dollars ($5,000.00) and less than Twenty-five Thousand Dollars ($25,000.00) shall be effective unless reviewed and approved by three (3) out of the four (4) voting members of the ARC. Any write-off or settlement of Twenty-five Thousand Dollars ($25,000.00) or greater shall require approval or ratification of the Board’s Finance Committee. The suspension of these rules may occur when a time constraint exists and a decision must be made before the next scheduled meeting, or a situation exists from, but not limited to: foreclosure, sheriff or county tax sale, Land Reutilization Authority, Land Clearance for Redevelopment Authority, or discharged bankruptcy. In these instances, no settlements or write-offs in excess of Five Thousand Dollars ($5,000.00) shall be effective unless reviewed and approved by three (3) out of four (4) voting members of the ARC on an individual basis or at a special meeting as requested by any of the ARC members. All such instances will be reported at the next regularly scheduled meeting of the ARC and recorded in the minutes. ARC activity will be reported to the Board's Finance Committee on a frequency determined by the Board’s Finance Committee. The Adjustment Review Committee shall perform any other such duties relating to billing and collection policies. Such duties shall be reported to the Executive Director and Board of Trustees. Section Nineteen. Severability. The Board hereby declares that if any section, part, sentence or clause of this Ordinance is held invalid, such invalidity shall not affect the remainder of this Ordinance, the Board hereby declaring that it would have enacted the remainder of this Ordinance without regard to that part hereof that may be held invalid. 215
Section Twenty. Prior Ordinances. The provisions contained in this Ordinance (i) shall become effective July 1, 2021 (the “Effective Date”), and (ii) on the Effective Date, shall repeal and supersede Ordinance No. 15418, adopted June 11, 2020, and shall take the place of and supersede the provisions of all prior ordinances relating to the same subject matter which are herewith inconsistent. This Ordinance shall not be so construed as to relieve any Person from the payment of any charge which is due and payable under the provisions of any prior ordinance, nor to bar the collection of same by any and all of the means provided for in said prior ordinance. This Ordinance shall not be so construed as to relieve any Person from any penalty heretofore incurred by the violation of any prior ordinance nor to bar the prosecution of any such violation in the manner provided therein. 216
APPENDIX I WASTEWATER USER CHARGES (BASED ON SUCCESSFUL APRIL 6, 2021 BOND ELECTION) July 1, 2021 July 1, 2022 July 1, 2023 Charge Charge Charge METERED PROPERTY (per Month/per User Account) Base Charge $27.31 $28.26 $29.29Volume Charge $5.17/100 $5.35/100 $5.55/100All Volume Cubic FeetCubic Feet Cubic Feet UNMETERED RESIDENTIAL PROPERTY (per Month/per User Account) Base Charge $27.31 $28.26 $29.29Room/Fixture Charge: Room (each room) $3.06 $3.17 $3.29Water Closet (each fixture) $11.40 $11.80 $12.23Bath (each fixture) $9.51 $9.84 $10.20Separate Shower (each fixture)$9.51 $9.84 $10.20 217
APPENDIX I WASTEWATER USER CHARGES (BASED ON SUCCESSFUL APRIL 6, 2021 BOND ELECTION) continued July 1, 2021 Charge July 1, 2022Charge July 1, 2023Charge NON-RESIDENTIAL PROPERTY (per Month/per User Account) Extra Strength Surcharges (if water usage equals or exceeds 8000 cubic feet per month): Suspended Solids (SS) * $309.88 $320.36 $329.43 Over 300 mg/liter (Milligrams per liter) Biochemical Oxygen Demand (BOD) * $832.28 $860.43 $884.78 Over 300mg/liter (Milligrams per liter) Chemical oxygen Demand (COD)* $416.14 $430.22 $442.40 Over 600 mg/liter (Milligrams per liter) * Per Ton Base Charge $27.31 $28.26 $29.29 Volume Charge $5.17/100 $5.35/100 $5.55/100All Volume Cubic FeetCubic FeetCubic FeetCompliance Charge/per Month Tier 1: 0 Inspection/0 Sample Point $ 4.55 $ 4.71 $ 4.85 Tier 2: 1 Inspection/0 Sample Point $ 63.64 $ 65.80 $ 67.67 Tier 3: 1 Inspection/1 Sample Points $ 136.37 $ 140.99 $ 144.98 Tier 4: 1 Inspection/2 Sample Points $181.83 $187.98 $193.30 Tier 5: 1 Inspection/More Than 2 Sample Points $227.29 $234.98 $241.63 218
APPENDIX I WASTEWATER USER CHARGES (BASED ON UNSUCCESSFUL APRIL 6, 2021 BOND ELECTION) July 1, 2021 July 1, 2022 July 1, 2023 Charge Charge Charge METERED PROPERTY (per Month/per User Account) Base Charge $30.45 $35.64 $40.28Volume Charge $5.77/100 $6.76/100 $7.64/100All Volume Cubic FeetCubic Feet Cubic Feet UNMETERED RESIDENTIAL PROPERTY (per Month/per User Account) Base Charge $30.45 $35.64 $40.28Room/Fixture Charge: Room (each room) $3.41 $3.99 $4.51Water Closet (each fixture) $12.71 $14.88 $16.82Bath (each fixture) $10.60 $12.41 $14.03Separate Shower (each fixture)$10.60 $12.41 $14.03 219
APPENDIX I WASTEWATER USER CHARGES (BASED ON UNSUCCESSFUL APRIL 6, 2021 BOND ELECTION) continued July 1, 2021Charge July 1, 2022Charge July 1, 2023Charge NON-RESIDENTIAL PROPERTY (per Month/per User Account) Extra Strength Surcharges (if water usage equals or exceeds 8000 cubic feet per month): Suspended Solids (SS) * $321.47 $332.35 $341.76 Over 300 mg/liter (Milligrams per liter) Biochemical Oxygen Demand (BOD) * $917.32 $948.34 $975.18 Over 300mg/liter (Milligrams per liter) Chemical oxygen Demand (COD)* $458.66 $474.17 $487.59 Over 600 mg/liter (Milligrams per liter) * Per Ton Base Charge $30.45 $35.64 $40.28 Volume Charge $5.77/100 $6.76/100 $7.64/100All Volume Cubic FeetCubic FeetCubic FeetCompliance Charge/per Month Tier 1: 0 Inspection/0 Sample Point $ 4.55 $ 4.71 $ 4.85 Tier 2: 1 Inspection/0 Sample Point $ 63.64 $ 65.80 $ 67.67 Tier 3: 1 Inspection/1 Sample Points $ 136.37 $ 140.99 $ 144.98 Tier 4: 1 Inspection/2 Sample Points $181.83 $187.98 $193.30 Tier 5: 1 Inspection/More Than 2 Sample Points $227.29 $234.98 $241.63 220
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