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HomeMy Public PortalAboutFY22 Adopted Budget Book2022 FISCAL YEAR BUDGET ME T R O P O L I T A N S T . L O U I S S E W E R D I S T R I C T • S T . L O U I S , M I S S O U R I JULY 1, 2021 – JUNE 30, 2022 ADOPTED June 10, 2021 The Government Finance Officers Association of the United States and Canada (GFOA) presented a Distinguished Budget Presentation Award to Metropolitan St. Louis Sewer District, Missouri for its annual budget for the fiscal year beginning July 1, 2020. In order to receive this award, a governmental unit must publish a budget document that meets program criteria as a policy document, as an operations guide, as a financial plan, and as a communications device. This award is valid for a period of one year only. We believe our current budget continues to conform to program requirements, and we are submitting it to GFOA to determine its eligibility for another award. GFOA DISTINGUISHED BUDGET AWARD TABLE OF CONTENTS I. INTRODUCTION A. Introduction Description .......................................................... 5 B. How to Use this Budget Document .......................................... 6 C. MSD 2022 Organization Chart ................................................ 8 D. MSD History and Demographics ............................................. 9 E. District Watersheds Map .......................................................... 12 II. EXECUTIVE DIRECTOR’S BUDGET MESSAGE ............... 13 A. Priorities ................................................................................... 18 III. BUDGET SUMMARY A. Budget Summary Description .................................................. 19 B. Budget and Financial Policies .................................................. 20 C. Strategic Business & Operating Plan (SBOP) ......................... 33 D. Accomplishments ..................................................................... 41 E. Ten Year Trend ....................................................................... 43 F. Budget Process ........................................................................ 44 G. Summary of Changes from Preliminary Budget ...................... 47 H. Sources and Uses of Funding ................................................... 49 I. Revenue & User Charges ......................................................... 55 J. Expenditures and Interfund Expense Transfer Summary ......... 65 K. Allocated Positions ................................................................. 71 L. Issued Revenue Bonds & Debt Service .................................... 72 M. List of Funds ............................................................................ 74 N. Fund Balances .......................................................................... 75 O. Consolidated Statement of Changes in Fund Balance .............. 77 P. Fund Basis vs. GAAP Basis Statement of Operations ............. 79 Q. Long-Term Liabilities Pension & Post-Employee Benefits ..... 80 IV. CAPITAL IMPROVEMENT AND REPLACEMENT PROGRAM A. Capital Improvement and Replacement Description ............... 83 B. Summary ................................................................................. 84 C. CIRP Projects with Impact on Operating Costs ...................... 87 D. Wastewater Construction Projects ............................................ 90 E. Wastewater Engineering Projects ............................................. 94 F. Stormwater Construction Projects ............................................ 98 G. Stormwater Engineering Projects .............................................101 H. Continued Wastewater Projects ................................................103 I. Continued Stormwater Projects ...............................................105 J. CIRP Funding Timeline ...........................................................107 K. Multi-decade CIRP Needs ....................................................... 108 V. GENERAL FUND A. General Fund Description .........................................................111 B. Revenue Trends and Changes in Fund Balance ........................112 C. General Fund Budget by Natural Account Group .....................115 D. Significant Budget Changes ....................................................116 E. General Fund Operating Expense Budget and Variances .........117 F. General Fund Budget and Two Year Projection .......................124 G. General Fund Expenditures by Organization 1. Board of Trustees................................................................. 129 2. Rate Commission ............................................................... 135 3. Secretary-Treasurer ............................................................ 141 4. Civil Service Commission .................................................. 151 5. Executive Director ............................................................. 157 6. General Counsel ................................................................. 169 7. Human Resources .............................................................. 179 8. Finance ............................................................................... 191 9. Information Technology ..................................................... 203 10. Engineering ........................................................................ 215 11. Operations .......................................................................... 229 METROPOLITAN ST. LOUIS SEWER DISTRICT FISCAL YEAR 2022 BUDGET TABLE OF CONTENTS __________________________________________________________________________________________________________________________________________________________________________ __________________________________________________________________________________________________________________________________________________________________________ 1 VI. REVENUE FUNDS A. Revenue Funds Description ..................................................... 243 B. Changes in Fund Balance – Consolidated ................................ 245 C. Changes in Fund Balance - Individual Fund Statements 1. Wastewater Revenue Fund (3306) .................................. 246 2. Projected User Charge Revenue-Wastewater .................. 247 3. Stormwater Revenue Fund (3307) ................................... 248 VII. CONSTRUCTION FUNDS A. Construction Funds Description ............................................... 249 B. Changes in Fund Balance - Individual Fund Statement 1. Sanitary Replacement Fund (6660) ................................. 251 VIII. STORMWATER FUNDS A. Stormwater Funds Description ................................................. 255 B. Changes in Fund Balance – Consolidated ................................. 257 C. Changes in Fund Balance - Individual Fund Statements 1. Districtwide Stormwater (5110) ...................................... 258 2. Districtwide Stormwater Fund (5120) ............................. 260 3. Stormwater Operations & Maintenance (5130) ............... 262 IX. OPERATION, MAINTENANCE and CONSTRUCTION IMPROVEMENT FUNDS A. OMCI Funds Description ......................................................... 263 B. Changes in Fund Balance – Consolidated ................................ 265 C. Changes in Fund Balance - Individual Fund Statements 1. Bond Place Special Taxing Sub-district (5401) ............... 266 2. Clayton-Central (5563) .................................................... 267 3. Coldwater Creek (5564) .................................................. 268 4. Creve Coeur-Frontenac (5565) ........................................ 270 5. Deer Creek (5566) ........................................................... 271 6. Gravois Creek (5571) .......................................................273 7. Loretta-Joplin (5574) .......................................................275 8.. Maline Creek (5576) ........................................................276 9. Sugar Creek (5583) ..........................................................278 10. University City (5584) .....................................................280 11. Watkins Creek (5587) ......................................................282 12. Wellston (5589) ...............................................................284 13. MO River Bonfils Subd. #448 (5590) ..............................285 14. Lower Meramec River Basin Subd. #449 (5591) .............286 15. Seminary Br. Of RDP Subd. #454 (5593) ........................287 16.. Black Creek Subd. #455 (5594).......................................289 X. DEBT SERVICE FUNDS A. Debt Service Funds Description ...............................................291 B. Changes in Fund Balance – Consolidated ................................293 C. Changes in Fund Balance – Individual Fund Statements 1. Wastewater Revenue Bond Service Fund (2804) ..............294 2. Wastewater Revenue Bond Service Fund (2812) ..............295 3. Wastewater Revenue Bond Service Fund (2816) ..............296 4. Wastewater Revenue Bond Service Fund (2817) ..............297 5. Wastewater Revenue Bond Service Fund (2818) ..............298 6. Wastewater Revenue Bond Service Fund (2819) ..............299 7. Wastewater Revenue Bond Service Fund (2820) ..............300 8. Wastewater Principal and Interest Fund (2821) ................301 9. Wastewater Principal and Interest Fund (2822) .................302 10. Wastewater Principal and Interest Fund (2823) ................303 11. Wastewater Principal and Interest Fund (2824) .................304 12. Wastewater Principal and Interest Fund (2825) .................305 13. Wastewater Principal and Interest Fund (2826) ................306 14. 2018A WIFIA, Principal and Interest – WW (2827) .........307 15. 2018B SRF, Principal and Interest – WW (2828) .............308 16. 2019A SRF, Principal and Interest – WW (2829) .............309 17. 2019B SR Rev. Bond, Principal & Interest–WW (2830) ..310 18. 2019C SR Ref. Taxable Bond, Prin. & Int.-WW (2831) ...311 METROPOLITAN ST. LOUIS SEWER DISTRICT FISCAL YEAR 2022 BUDGET TABLE OF CONTENTS __________________________________________________________________________________________________________________________________________________________________________ __________________________________________________________________________________________________________________________________________________________________________ 2 19. 2020A SRF, Principal and Interest – WW (2832) ............. 312 20. 2020B SRF, Principal and Interest – WW (2833) ............. 313 21. 2021A SRF, Principal and Interest – WW (2834) ............. 314 22. 2021B SRF, Principal and Interest – WW (2835) ............. 315 23. Proposed Principal and Interest Bond 1 ............................. 316 24. Proposed Principal and Interest Bond 2 ............................ 317 D. Wastewater Debt Service Graph & Amortization Schedule .... 318 XI. SPECIAL FUNDS A. Special Funds Description ....................................................... 321 B. Changes in Fund Balance – Consolidated ................................ 323 C. Changes in Fund Balance - Individual Fund Statements 1. Improvement Fund (4102) ............................................... 324 2. Water Backup Insurance & Reimbursement (4104) ........ 325 3. General Insurance Fund (4105) ....................................... 326 4. Wastewater Emergency Fund (4122) ............................. 327 5. Stormwater Emergency Fund (4123)............................... 328 XII. ORDINANCES A. Proposed Budget Ordinance #15671 ........................................ 329 B. Proposed Wastewater Ordinance #15669 ................................ 337 C. Proposed Tax Ordinance #15670 ............................................. 365 XIII. GLOSSARIES A. Glossary ................................................................................... 377 B. Acronym Glossary ................................................................... 386 METROPOLITAN ST. LOUIS SEWER DISTRICT FISCAL YEAR 2022 BUDGET TABLE OF CONTENTS __________________________________________________________________________________________________________________________________________________________________________ __________________________________________________________________________________________________________________________________________________________________________ 3 FY22 BUDGET 4 The Introduction Section contains the information regarding how to use this document, a District Organizational Chart, a brief history of Greater St. Louis and the District, services provided by the District, significant demographic information and a map of the service area. INTRODUCTION 5   HOW TO USE THIS BUDGET DOCUMENT The Metropolitan St. Louis Sewer District’s Annual Budget is comprised of three separate documents: The Annual Budget, the Budget Supplement (Capital Improvement and Replacement Program budget), and the Strategic Business and Operating Plan. This budget document is designed to communicate to the public concise and readable information about District policies, financial structure, operations and its organizational framework. It displays the District's goals, strategies and budget for the 2022 Fiscal Year (July 1, 2021 to June 30, 2022) and analyzes the District's revenues and expenditures. Throughout this book, rounding within reports may cause sub-totals or totals to appear off by a few dollars in either direction. The document is broken down into the following sections: Introduction: The introductory section contains the “How to Use This Budget Document” and the District Watershed Map. Also included is a District Organizational Chart with a listing of appointed Board members and key personnel followed by a brief history of Greater St. Louis and the District, services provided by the District, and significant demographic information. Budget Message: The Executive Director's Budget Message provides an outline of the major assumptions relating to the annual budget, a general indication of the status of the District's finances and service levels, short and long-term goals and other significant information. Budget Summary: This section includes a recap of the District’s Strategic Planning Process, Vision Statement, Mission, Values, Goals, and Strategies. A Gantt chart that lists each department’s objectives as they relate to the District’s overall Strategic Business and Operating Plan and performance against prior year’s objectives is also included. Each department’s objectives coincide with MSD’s goals and strategies. As each department works toward achieving their objectives, it will support the District in its mission to protect the public’s health, safety and water environment by responsibly providing wastewater and stormwater management. The Budget Summary section presents the budgeted revenues and expenditures of the District along with Budget Policies and Procedures, Budget Calendar, and Allocated Positions. Capital Improvement & Replacement Program Summary: This section provides an overview of the upcoming and continued capital projects. These projects are funded from a variety of sources, including user charges, fund balance reserves, taxes, State Revolving Fund (SRF) and revenue bonds. In addition, a multi-decade CIRP needs table and a proposed five-year timeline is presented. General Fund: The General Fund section begins with an overview of the fund followed by sections for individual departmental expenses. Each department’s section includes their mission, recent accomplishments, department objectives, budget and staffing. Following the General Fund department expense sections, the document is broken down into other fund groups 6   Revenue Funds: All user charge revenue is recorded in the Wastewater Revenue Fund. This fund represents actual, budgeted and projected wastewater user charge revenue with projected service levels. A portion of the revenue is allocated to the General Fund for daily operating and maintenance costs and a portion to the Debt Service Funds to retire outstanding revenue bonds issued for capital improvements. The balance of the revenue is transferred to the Sanitary Replacement Fund, the General Insurance Fund, the Water Backup Fund and the Emergency Fund. Stormwater user charges, previously reported in this section, have been discontinued starting with Fiscal Year 2017. Construction Funds: This section provides actual, budgeted and projected revenues, capital improvement expenditures and fund balances including a detailed listing of planned projects and costs. Stormwater Funds: These funds were established to account for ad valorem taxes. Additionally, 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 funds are primarily stormwater dedicated funds for projects and stormwater operations and maintenance. Operations, Maintenance, and Construction Improvement (OMCI) Funds: These funds were established to account for ad valorem taxes. The primary source of revenue is generated from ad valorem tax levies. This revenue is restricted for stormwater operations and maintenance and related capital improvement projects within the individual taxing district, except for the Bonfils and Meramec subdistricts, which are dedicated to wastewater projects. Debt Service Funds: This group of funds presents actual, budgeted and projected debt service obligations for revenue bonds issued by the District. Special Funds: This section details actual, budgeted, and projected revenues, expenditures and fund balances of the various special funds such as the Water Back-up Insurance Fund and the Emergency Funds. Ordinances: The last few sections contain the text of the ordinances concerning the revenues and expenditures, taxes and user charges covered in this document. Glossaries: A list of the terminology and acronyms used in this document that is either technical in nature or unique to the Metropolitan St. Louis Sewer District. Each term is given a short description that defines it within the context it is used. 7 Citizens – City of St. Louis   Citizens – St. Louis County   Tishaura Jones Mayor Dr. Sam Page County Executive Elects Brian Wahby  Trustee Term Expires:  3/15/24 Michael Evans Chair Term Expires:  3/15/25 Ret. Col. Richard Wilson Trustee Term Expires: 3/15/22 Greg Nicozisin Trustee Term Expires:  3/15/25 Amy Fehr Vice Chair Term Expires:  3/15/24 Brian Watson Trustee Term Expires:  3/16/26 Board of Trustees Brian Hoelscher Executive Director Budget ‐ $3,649,928 Page 157 FTE ‐ 20   Internal Auditor Budget included in  Secretary‐Treasurer Department   Rate Commission Budget ‐ $0 Page 135 FTE ‐ 0 Timothy R. Snoke Secretary‐Treasurer Budget ‐ $2,504,079 Page 141 FTE ‐ 7   Civil Service Commission Budget ‐ $11,500 Page 151 FTE ‐ 0 Marion Gee Director Finance Budget ‐ $24,094,378 Page 191 FTE ‐ 62 Richard Unverferth Director Engineering Budget ‐ $27,714,682 Page 215 FTE ‐ 237 Susan Myers General Counsel Budget ‐ $3,412,292 Page 169 FTE ‐ 8 Tracey Coleman Director Human Resources Budget ‐ $9,768,045 Page 179 FTE ‐ 23 Bret Berthold Director Operations Budget ‐ $122,542,013 Page 229 FTE ‐ 608 Jonathon Sprague Director Information Technology Budget ‐ $16,814,818 Page 203 FTE ‐ 52 Page 129 Budget ‐ $9,700 Metropolitan St. Louis Sewer District Elects   Note:  Appointments to the Board of Trustees may continue beyond the term expiration date if a new appointee is not named. Appoints Board of Trustees Non Employees Select GroupEmployee 8 St. Louis Metropolitan Area The City of St. Louis is an independent city, meaning it is not part of a county, founded in 1766, located on the eastern border of Missouri and covers an area of approximately 62 square miles. Before Europeans moved west, the St. Louis area was the center of the Native American Mississippian culture. European exploration began in 1673; five years later the area was claimed as part of French Louisiana. In 1764 control of the area was assumed by the Spanish as part of the Viceroyalty of New Spain. During the American Revolution, the Battle of St. Louis was waged by the British using Native American forces. In 1800 St. Louis was transferred to the Republic of France. In 1803, St. Louis was sold by France to the U.S. as part of the Louisiana Purchase. Steamboats arrived in St. Louis in 1818, improving connections to New Orleans and eastern markets. Missouri became a state in 1821 with St. Louis continuing to grow due to its port connections. In 1904 St. Louis hosted the first Olympics held outside of Europe and the World’s Fair, Louisiana Purchase Exhibition. Today’s Forest Park, which contains the St. Louis Zoo, St. Louis Art Museum and Missouri History Museum, was built as part of the Fair. St. Louis expanded in the early 20th century with the peak population in 1950. Suburbanization from the 50’s through the 90’s reduced the City’s population drastically. Revitalization efforts began in the 1980’s and resulted in St. Louis receiving the World Leadership Award for urban renewal in 2006. Today’s City of St. Louis has a population of 300,576. According to the 2019 U.S. Census estimates; 43.5% is white, 46.4% is African American, 4.0% is Hispanic, 3.4% is Asian, 0.3% is Native American/Alaska Native and 2.4% report two or more races. The median age in the City is 35.8 and the median income per household is $43,896. St. Louis County is comprised of 88 municipalities with some unincorporated areas, encompassing 508 square miles. The population estimate as of 2019 was 994,205 with a median age of 40.3 years. As of the 2019 Census data estimates, the racial makeup of the County is 65.1% white, 25.0% African American, 4.6% Asian, 3.0% Hispanic, 0.2% Native American and 2.1% from two or more races. The median household income is $67,420. The County was organized in 1812 with the City of St. Louis voting to become independent in 1877. At the time there were 350,000 residents in the City and 30,000 in the County. The City residents wanted to be, “rid of county taxes and state influence over county government.” In 1970 the population of the County was 951,353 and the City’s population was 750,026. In the 2010 Census both the City and the County experienced a reduction in population. The combined City and County is known as Greater St. Louis and is the 20th largest metropolitan area in the U.S. The average annual temperature is 57 degrees Fahrenheit with an average precipitation of 41 inches per year. The City of St. Louis is also known as the Gateway to the West with the iconic St. Louis Arch rising 630 feet above downtown with the city at 465 feet above sea level. St. Louis supports two major sports teams: Cardinals baseball and Blues hockey. Greater St. Louis is home to several Fortune 500 companies including Centene, Emerson Electric, Ameren, Reinsurance Group of America, Jones Financial, Olin, Post Holdings and Graybar Electric. Employment is supported by healthcare, education, trade and transportation, professional business services and manufacturing, The City of St. Louis placed 21st in the country for Gross Metropolitan Product (GMP) and, in 2020, St. Louis County had an unemployment rate of 8.9%, well below the national average of 10.2%. 9 Metropolitan St. Louis Sewer District The Metropolitan St. Louis Sewer District was created in 1954 to provide a metropolitan-wide sewer system and drainage facility to serve the City of St. Louis and most of the more heavily populated areas of St. Louis County. Before MSD’s creation, the City of St. Louis, various municipalities, and private sewer companies provided sewer service that primarily included only collecting and transporting sewage from small geographic areas to nearby rivers and streams with little or no treatment. Most of the municipalities or private sewer companies serving the area did not have the jurisdictional authority or financial resources needed to eliminate health hazards from untreated sewage. When the District began operations, it took over the publicly owned wastewater and stormwater drainage facilities within its jurisdiction and began the construction of an extensive system of collector and interceptor sewers and treatment facilities. In 1977, voters approved the District’s annexation of a 270 square mile area of the lower Missouri River and lower Meramec River watersheds. The District purchased the Fee Fee Trunk Sewer Company and the Missouri Bottoms Sewer Company in 1978. MSD has since annexed other property and acquired other investor-owned or municipally operated systems. The District’s service area now encompasses 520 square miles, including all 66 square miles of the City of St. Louis and 454 square miles of St. Louis County. The current population served by the District is approximately 1.3 million. MSD is organized pursuant to Article VI, Section 30 of the Missouri State Constitution that empowers the people of St. Louis County and the City of St. Louis “to establish a metropolitan district for functional administration of services common to the area”. MSD is the only district established pursuant to that section of the Missouri State Constitution. The Proposed Plan of the Metropolitan St. Louis Sewer District (the Plan), approved by the voters in 1954 and amended in 2000, 2012 and 2021, established the District. The Plan describes the District as “a body corporate, a municipal corporation and a political subdivision of the state”. As a political subdivision of the state, MSD is comparable to a county or city, such as the City of St. Louis or St. Louis County, only with powers and responsibilities limited to wastewater collection and treatment and stormwater management. 10 METROPOLITAN ST. LOUIS SEWER DISTRICT AT A GLANCE INCORPORATION/GOVERNMENT Established .............................. February 9, 1954 Form of government ............................................ Political subdivision of the State of Missouri The Plan of the District was drafted by a Board of Freeholders and approved by the voters in 1954 and amended in 2000, 2012 and 2021. A six-member Board of Trustees -- three appointed by the Mayor of the City of St. Louis and three appointed by the County Executive of St. Louis County, sets the policy governing MSD. Board Member Term Expires Michael Evans, Chair, (City) ................ 3/15/2025 Ret. Col. Richard Wilson, (City) ........... 3/15/2022 Brian Wahby, (City) ............................. 3/15/2024 Amy Fehr, Vice Chair, (County) ........... 3/15/2024 Greg Nicozisn, (County) ...................... 3/15/2025 Brian K. Watson, (County) ................... 3/16/2026 Board meetings are held the second Thursday of the month and are open to the public. Various citizen groups are formed to submit comments on ballot propositions and key District initiatives. The voters in the community must approve all debt issues and tax issues. Bond Ratings Series 2020B* S&P ............................................................ AAA Fitch ........................................................... AA+ *Overall Outstanding Rating is consistent with 2020B Series. FY22 BUDGET Operating Budget ......................... $224.3 million CIRP .............................................. $359.4 million Debt Service ................................. $127.3 million Total FY22 Budget ........................ $711.0 million MAJOR SERVICES PROVIDED BY MSD Wastewater Treatment Sanitary & Stormwater Maintenance Floodwater Control Pump Station Operation & Maintenance Monitoring of Industrial Waste Issuance of Pretreatment Discharge Permits Engineering Design and Specification Construction of Sewer Lines Plan Reviews and Approvals Issuance of Connection Permits FY20 SERVICE STATISTICS OPERATIONS Sewer Lines ....................................... 9,400 Miles Treatment Plants .................................... 7 Plants Sewage Treatment: Average flow in million gallons per day (MGD) .......................................... 367.5 Treatment Capacity (MGD) ............................ 593 Annual engineering maximum plant capacity (millions of gallons) ............................... 216,354 Amount treated annually (millions of gallons) .............................. 134,502 Unused Capacity (millions of gallons) ..... 81,852 Percentage of capacity utilized ..................... 62% ENGINEERING Engineering Services: Sewer Plans Approved ............................... 435 Sewer Construction Permits Issued ........ 2,277 Sewer Connection Permits Issued .......... 1,742 BILLING Single Family Accounts .......................... 361,545 Multi-Family Accounts .............................. 41,365 Commercial-Industrial Accounts ............... 24,066 Total Accounts ...................................... 426,976 DEMOGRAPHICS Land Area ................................. 520 square miles Population ............................................ 1.3 million No. of Households - City & County ......... 547,936 No. of Registered Voters ........................ 981,832 Median Age of Residents-City ............... 35.8 yrs. Median Age of Residents-County .......... 40.3 yrs. Median Household Income-City ............. $43,896 Median Household Income-County ........ $67,420 Median value of housing-City ............... $138,700 Median value of housing-County .......... $198,800 Persons below poverty level: - St. Louis City .......................................... 21.8% - St. Louis County ........................................ 9.3% Unemployment St. Louis City ................... .12.0% Unemployment St. Louis County ................. 8.9% Unemployment Missouri Average ............... 7.9% Unemployment National Average .............. 10.2% Note: Unemployment was higher due to COVID-19 virus. Cultural Institutions & Attractions: -Gateway Arch -St. Louis Art Museum -Missouri History Museum -St. Louis Zoo -Science Center -Saint Louis Symphony -Missouri Botanical Garden -Busch Stadium Major employers include (local employees): BJC HealthCare (29,305), Mercy (20,182), Washington University in St. Louis (17,688), Boeing Defense, Space & Security (14,566), SSM Health (13,500), and Scott Air Force Base (13,000). Fortune 500 companies include: Centene, Emerson Electric, Ameren, Post Holdings, Reinsurance Group, Jones Financial, Olin, and Graybar Electric. 11 12 BUDGET MESSAGE The Executive Director's Budget Message provides an outline of the major assumptions relating to the annual budget, a general indication of the status of the District's finances and service levels, short and long-term goals and other significant information. 13 June 10, 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 $224.3 million for day-to-day operations, reflecting a $3.3 million or 1.5% increase over the FY21 budget. The total District budget for FY22 is $711.0 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 FY22 are summarized as follows: Operating $224.3 million CIRP $359.4 million Debt Service $127.3 million TOTAL EXPENSE BUDGET $711.0 million Versus costs presented to and approved by the FY21 – FY24 Rate Commission, the operating budget for FY22 is projected 14 to be 1.1% less 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 $3.6 million or 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 for 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 volume to the River Des Peres. This is in addition to the existing $100 million program within the Bissell Point watershed, which 15 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 122 new or continuing wastewater projects, throughout the service area, totaling $336.5 million. These projects are funded primarily from the Sanitary Replacement Fund and bond sales. The work represents $7.3 million in continued projects and $329.2 million in new projects. STORMWATER PROJECTS - In FY22, MSD tentatively plans 22 stormwater projects, including continuing projects from FY21, totaling $16 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, 2021 voters authorized 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 interest rates, which in-turn lowers the costs that are passed on to MSD customers. 16 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 authorized an additional bonding of $500 million on April 6, 2021. 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 17 Note:  "√" = Completed "X" = No Progress "C" = Continued with Progress  FY21 Status FY22 Proposition Y, which will determine how MSD funds $1.58 billion worth of capital improvements from FY 22- 24, will still be decided by voters in the City of St. Louis and St. Louis County, in April 2021. Postponing the election will have no impact on wastewater rates in FY 21. √Completed in April FY21 delay due to COVID-19 Our continued commitment to diversity will be at the forefront of our efforts in fiscal year 21. MSD has commissioned an update of our 2012 disparity study to ensure continuation of a fair and equitable contracting award system for ready, willing, and able MWBEs. The update will again evaluate the utilization of minorities and women in the workforce on MSD projects. The results will be released in FY 21. C Our continued commitment to diversity will be at the forefront of our efforts in fiscal year 21. MSD has commissioned an update of our 2012 disparity study to ensure continuation of a fair and equitable contracting award system for ready, willing, and able MWBEs. The update will again evaluate the utilization of minorities and women in the workforce on MSD projects. The results will be released in FY 22. During FY 22, MSD Project Clear will continue to focus on protecting the public’s health, safety, and water environment. MSD Project Clear is a long-term initiative to improve water quality and alleviate many wastewater concerns in the St. Louis region. Details regarding the types of projects that will be initiated in FY 22 in order to fulfill the objectives identified in Project Clear are provided in the appendix of this book. The District Priorities FY21 and FY22 The Metropolitan St. Louis Sewer District prioritized key initiatives 18 BUDGET SUMMARY The Budget Summary section contains policies, processes, graphs and charts related to budget development, in addition to the Strategic Business and Operating Plan. This section also contains information regarding staffing, sources of funding, user charges, debt, revenue and expenses. 19 Note:  "√" = Compliant "X" = Not Compliant Balanced Budget Policy Compliance Performance Against Policy Section 7.130 of the District’s Charter requires a balanced budget be submitted to The Board for approval. It mandates the following three requirements: √  In no event shall the total amount of proposed expenditures for the budget year from any fund exceed the estimated revenues to be actually received plus any unencumbered balance or less any deficit estimated for the beginning of the budget year. √“Changes in Fund Balance” pages are included in this book to demonstrate compliance with this policy.  The Annual Budget must be balanced. All funds, Department operations and services, supported by the financial resources of the District, must function within the limits of these resources identified or available specifically to them. A balance must be struck between revenues and expenditures so that the public can realize the benefits of a strong and stable utility. By law, budgets cannot exceed available resources, defined as revenues generated in the current period added to balances carried forward from prior years. √“Source of Funding” pages are included in this book to demonstrate compliance with this policy. The 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. The District regularly reviews and revises a comprehensive set of Financial Policies to govern the overall financial management and health of the District. BUDGET & FINANCIAL POLICIES 20 Note:  "√" = Compliant "X" = Not Compliant Balanced Budget Policy (continued)Compliance Performance Against Policy  Pursuant to the Metropolitan St. Louis Sewer District Charter, Section 7.130, not later than the fifteenth day of March in each year, the Executive Director will submit to The Board a budget for the ensuing fiscal year, an explanatory budget message, and a general appropriation ordinance conforming with such budget. The budget shall provide a financial plan for the budget year for all District and subdistrict funds. √The Board of Trustees received all of the required documents on March 11, 2021. Operating Budget Policies Compliance Performance Against Policy Historical levels of funding and expenditures shall be included in the budget to provide comparisons. Financial forecasting of future requirements shall be included to provide estimates of future financial and operating conditions. √“Changes in Fund Balance” pages are included in this book to demonstrate compliance with this policy. Whenever approved by The Board, the Executive Director may transfer any unencumbered appropriation balances or portions from one classification of expenditure to another. √The District complies with this policy. Per Section 7.160 of the Charter, at any time during the budget year, upon recommendation of the Executive Director, The Board may, by ordinance, make supplementary appropriations if (1) the Executive Director estimates that such appropriations will not result in a deficit at the end of the budget, or (2) The Board shall adopt an ordinance or ordinances consistent with the requirements in Section 7.140 providing additional revenues and the Executive Director estimates that the amount to be actually received there from during the budget year will equal or exceed the amount of such supplementary appropriations. √The District complies with this policy. BUDGET & FINANCIAL POLICIES (continued) 21 Note:  "√" = Compliant "X" = Not Compliant Operating Budget Policies (continued)Compliance Performance Against 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. Revenue Policies Compliance Performance Against Policy The District will seek to maintain a diversified and stable revenue system to minimize short-run fluctuations in any one revenue source. √ User Charge Fees are the District’s primary source of funding for wastewater operations. While some of these fees are also used for capital improvements, the District also uses revenue bonds to finance a large portion of the CIRP. The District will follow an aggressive policy of collecting revenues.√ The District uses a multi-layered approach to collecting past due accounts. It employs a series of automated reminder calls to accounts that are 25 days delinquent. Accounts that remain delinquent then progress to being placed with collection agencies, second placement agencies and eventually law firms for collection. BUDGET & FINANCIAL POLICIES (continued) 22 Note:  "√" = Compliant "X" = Not Compliant Revenue Policies (continued)Compliance Performance Against Policy 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 Compliance Performance Against Policy The District will maximize the return on all cash available for investment without sacrifice of safety or necessary liquidity.√The District complies with this policy. The Secretary-Treasurer will develop and maintain a comprehensive, well-documented investment reporting system. This system will provide The Board with appropriate investment performance information. √ The Secretary-Treasurer reports monthly to the Finance Committee of The Board on the performance and make-up of the investment portfolio. BUDGET & FINANCIAL POLICIES (continued) 23 Note:  "√" = Compliant "X" = Not Compliant Debt Policies Compliance Performance Against Policy The Board shall authorize and approve all debt issued for the purpose of financing portions of the District’s CIRP as well as debt that may be issued for the purpose of refunding any outstanding District debt. √ In the previous budget year, the District participated in the 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 closed 5/3/2021. The District will confine long-term borrowing to finance authorized capital improvement projects or to refund, on a current or advanced basis, outstanding debt obligations. Any bond issues to refund on an advanced basis would be taxable debt. √The District complies with this policy. The District may issue long-term debt (general obligation or revenue bonds) where it is deemed that capital improvements should not be financed from current revenues. Long-term borrowing will not be used to finance current operations or normal maintenance. Long-term debt will be self-supporting and structured such that the weighted average maturity of the debt does not exceed the expected useful life of the capital project. √ The District’s use of revenue bonds during 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. BUDGET & FINANCIAL POLICIES (continued) 24 Note:  "√" = Compliant "X" = Not Compliant Debt Policies (continued)Compliance Performance Against Policy 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. 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. BUDGET & FINANCIAL POLICIES (continued) 25 Note:  "√" = Compliant "X" = Not Compliant Debt Policies (continued)Compliance Performance Against Policy Short-term borrowing may be utilized as authorized by District Charter, Section 3.020(13), for the temporary funding of capital projects or for operational cash flow deficits subject to the following policies:  District may issue short-term debt when there is a defined and adequate repayment source.  Lines of Credit may be considered as an alternative to other short-term borrowing options if it is determined to be more cost-effective.  Other short-term debt, including commercial paper notes, may be used when it provides an interest rate advantage or as interim financing until market conditions are more favorable for long-term debt issuance. √ BUDGET & FINANCIAL POLICIES (continued) √ 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. 26 Note:  "√" = Compliant "X" = Not Compliant Reserve Policies Compliance Performance Against Policy 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. The Master Bond Document contains a 45-day reserve requirement. Operating reserves for: FY20 – Actual – 183 days FY21 – Projected – 118 days Property taxes levied by the District and other revenue received for construction, operations and maintenance in particular taxing subdistricts will be reserved for that use. √The District maintains separate funds to account for each of the taxing subdistricts it manages. The operating reserve is a balance maintained in the General Fund, Construction Funds and Special Funds combined to accommodate fluctuations in annual revenues and expenditures. The District currently maintains a minimum fund balance of 60 days or 16.4% of the next year’s annual operating expenditures for working capital. BUDGET & FINANCIAL POLICIES (continued) Funds will be reserved to comply with the terms and conditions of the debt instruments used to finance capital improvement projects. √ √ 27 Note:  "√" = Compliant "X" = Not Compliant Capital Improvement and Replacement Policies Compliance 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. BUDGET & FINANCIAL POLICIES (continued) 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.√ 28 Note:  "√" = Compliant "X" = Not Compliant Financial and Accounting Policies Compliance 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 and Annual Budget. √ The District prepares monthly financial statements and publishes quarterly statements on its website. The Comprehensive Annual Financial Report, 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 Comprehensive Annual Financial Report is prepared in accordance with GAAP as outlined by the GASB. Strategic and Operating Plan Policies Compliance Performance Against Policy The District’s Charter requires a continuing five-year strategic and operating plan (SBOP) to be adopted on an annual basis by the Board of Trustees. The SBOP shall state the District’s objectives for the succeeding five years and include targets by which to measure the District’s performance in meeting these objectives. √The Stratgic and Opearaing Plan was completed for FY21-FY25. BUDGET & FINANCIAL POLICIES (continued) 29 BUDGET & FINANCIAL POLICIES (continued) 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 are 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.  30 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 31 BUDGET & FINANCIAL POLICIES (continued) Fund Type/Fund Title Purpose Budgeting Basis Accounting Basis GOVERNMENTAL FUNDS (continued) Special Funds The Special Funds are established to: 1) account for and report financial resources related to the proceeds of specific revenue sources designated for specific purposes, or 2) account for and report financial resources related to funds required to maintain a minimum balance. The District’s current Special Funds consist of the following: 1. Improvement Fund – to account for the cost of any improvements and special tax bills issued for any improvement. 2. Water Backup Insurance and Reimbursement Fund – to account for customer water backup insurance claims resulting from over charged lines or blocked mains. 3. General Insurance Fund – to be used to pay the cost of workers’ compensation claims, property insurance, general liability, auto liability, flood insurance and all expenses (i.e. premiums, claims, claim expenses, claim recoveries and claim accruals) related to these coverages. 4. Two Emergency Funds – to account for monies needed to address Wastewater and Stormwater emergencies. Such emergencies require immediate District response. Examples are sewer repairs and replacements to immediately address severe disruption in the operations and maintenance of the District, weather related disruption of District operations, and other disruptions of District services caused by dramatic unforeseen events. Modified Accrual Modified Accrual PROPRIETARY FUNDS Enterprise Funds Account for operations financed and operated in a manner similar to the private sector. The District utilizes these funds to convert the accounting records from a modified accrual to an accrual basis. The District performs this conversion so that it may produce financial statements as a single enterprise fund. These funds are not budgeted. Accrual 32 Strategic Business and Operation Plan Process (SBOP)  An overarching consideration during this process is the District’s ability to fund this plan within the constraints of the rate  revenue and other financing sources as determined by the Rate Commission process.    Directors Meet •Identify employees to assist with revisions to SBOP •Develop schedule •Each Strategy is assigned to one or more Directors •One Director is identified to compile the SBOP Directors Meet With Their Teams •Teams review objectives in current SBOP to determine.... •if any objectives will not be completed and need to be  included in next SBOP •if any future year objectives in current SBOP should be  in next SBOP •if any new objectives are needed based on stakeholder  feedback Directors Compile •Each director compiles the objectives for their assigned  strategy •Each compiled strategy is sent to the director in charge  of combining the strategies into a single document •The draft SBOP is compiled Review •The Directors review the draft document and make any  necessary changes •Managers and supervisors review the revised document  and make recommendations for changes. •Revised SBOP is sent to Director of Finance for review  and inclusion in the preliminary budget book. Public Hearing •The SBOP is presented as part of the budget  presentattion to the Board's Finance Committee •The SBOP is presented as part of the required public  hearing •District ratepayers and other stakeholders are given an  opportunity to provide feedback Finalized •If necessary, the SBOP is modified based on feedback  from the Board, ratepayers or other stakeholders •The final SBOP is included in the District's final budget  document and is posted on the District's website. 33   Strategic Business and Operating Plan Fiscal Years 2022-2026 METROPOLITAN ST. LOUIS SEWER DISTRICT 34   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.     35   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.     36   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.     37 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.  FULL STRATEGIC BUSINESS PLAN  For more detailed information with regards to the Strategic Business Plan use the link below:   https://msdprojectclear.org/about/our-organization/strategic-business-operating-plan/ 38 Executive General Human Information Secretary Strategy Obj Description Engineering Director Finance Counsel Resources Technology Operations Treasurer Q1 Q2 Q3 Q4 2023 2024 2025 2026 1 Inform, educate and partner to build stakeholder understanding. 1.Execute community outreach programs and engagement programs. 2.Execute outreach programs for elected representatives and other municipal officials. 3.Execute diversity and associated outreach programs. 2 Manage the District's costs and revenues to optimize financial impacts. 1.Increase collection of delinquent revenue. 2.Identify and implement cost savings initiatives. 3.Maximize long-term financial plans for District needs. 3 Integrate and improve the District's business processes. 1. Implement Information Governance Program that meets the District's Records & Information Discovery, Compliance and Information Security Policies.  2.Integrate asset information across systems (Oracle, Maximo and GIS)  3.Oracle EBS upgrade. 4.Mobile technology strategy. 5.CIS System Replacement  4 Promote appropriate standards through proactive regulatory and legislative involvement. 1.Participate in stakeholder groups to develop sound technical basis for regulatory issues. 2.Promote appropriate regulatory and legislative initiatives that impact all areas of district operations. 5 Address customer and regulatory needs through a comprehensive infrastructure management program. 1. Implement stormwater operating and capital improvement program. 2.Implement wastewater operating and capital improvement program. 3.Implement Asset Management Program. 4.Enhance reliability of Information Technology infrastructure. 5.Implement technologies and data driven solutions to reduce capital costs and increase utility performance. 6 Create a learning and business-oriented culture based on competency and accountability. 1.Increase organizational performance through improved communications. 2. Improve organizational effectiveness through leadership development and succession management. 3.Increase individual accountability and job satisfaction through continual performance coaching. 4.Restructure a recruitment strategy that promotes and retains a talented and diversified workforce. 5."Show Me MSD" - business partnership to meet the needs of the communities that support them. 6.Implement safety and security training to support training to support a safe work environment.  Note: Refer to Department Budgets for additional details STRATEGIC BUSINESS AND OPERATING PLAN FISCAL YEARS 2022 - 2026 OBJECTIVES DEPARTMENTS IMPACTED Years of Additional FY22 Milestones Indicates Department Lead for Objective Start Finish 39 02530 - Talent Development Human Resources Department Total 04510 - Information Technology Administration 04550 - Business Technology Information Technology Department Total 08030 - Planning Engineering Department Total GrandTotal Description Increase preventative measures for the safety of our Field Utility Crews with private contracted law enforcement security services, while performing services to communities in high risk areas of crime. Reduction in cyber risk level for the district and minimization of impact if/when a cyber security attack occurs. Prevention of ransomeware attacks and data breach of employee data. Consumer outreach and communication applications developed to provide project updates, 'working in the area' notices and other proactive messages. Assists MSD in implementing monetized prioritization of CIRP funds for the District's linear assets. Ensures the tens of millions of dollars invested into asset management is focused on the highest priority assets. As a result of rehabbing assets likely to fail, will result in reduced emergency repairs. Strategy 6. Create a Learning and Business- Oriented Culture Based on Competency and Accountability 5. Address Customer and Regulatory needs through a Comprehensive Infrastructure Management Program Objective 6. Implement safety and security training to support safe work environment 3. Implement asset management program 51011 Regular Salaries --$75,900 - $75,900 -- $75,900 51210 FICA Taxes --5,808 -5,808 --5,808 51221 Health Insurance --20,800 - 20,800 --20,800 51222 Dental Insurance --240 -240 --240 51223 Life Insurance --156 -156 --156 51224 Disability --392 -392 --392 51225 Vision --200 -200 --200 Contribution Plan --15,600 - 15,600 --15,600 52330 Computer Supplies ----0 150,000 150,000 150,000 54140 Training Programs/Seminar Fees ----0 1,700 1,700 1,700 54510 Temporary Help (Contracted)----0 --0 54520 Professional Service ---195,000 195,000 10,000 10,000 205,000 54530 Building Repairs & Services 475,200 475,200 --0 -- 475,200 Total Incremental $475,200 $475,200 $119,096 $195,000 $314,096 $161,700 $161,700 $950,996 FTE Impact --1 -1 - - 1 Strategic Plan FY22 Business Case Summary of Incremental Budget Dollars 5. Address Customer and Regulatory needs through a Comprehensive Infrastructure Management Program 4. Enhance reliabilty of information technology infrastructure 40 Executive General Human Information Secretary Objectives Strategy Obj Description Engineering Director Finance Counsel Resources Technology Operations Treasurer % Completed 1 1.Execute Community Outreach Programs 45% 2.Execute Outreach Programs for Elected Representatives and Other Municipal Officials 50% 3.Execute Diversity and Outreach Programs 0% 2 Financial Impacts 1.Increase Collection of Delinquent Revenue 60% 2.Identify and Implement Cost Savings Initiatives 50% 3. Maximize Long-Term Financing Plans for District Needs 86% 3 1. Implement Regional Development Review/Permitting Business Process improvements 100% 2.Implement Information Governance Program That Meets the District's Records & Information Discovery, Compliance and Information Security Policies  90% 3.Integrate Asset Information Across Systems (Oracle, Maximo and GIS)40% 4.Implement Updated Laboratory Information management System (LIMS)100% 4 Promote Appropriate Standards Through Proactive Regulatory 1.Participate in Stakeholder Groups to Develop Sound Technical Basis for Regulatory Issues  100% 2.Promote Appropriate Regulatory and Legislative Initiatives that Impace All Areas of District Operations 100% 5 Address Customer and Regulatory Needs Through a 1. Implement Stormwater Operating and Capital Improvement Program 100% 2.Implement Wastewater Operating and Capital Improvement Program 100% 3.Implement Asset Management Program 60% 4. Enhance Reliability of Information Technology Infrastructure 80% 6 Create a Learning and Business-Oriented Culture Based on 1.Increase Organizational Performance through Improved Communications 75% 2. Improve Organizational Effectiveness through Leadership Development 50% 3. Increase Individual Accountability and Job Satisfaction Through Continual Performance Coaching and Training 75%  Indicates Department Lead for Objective  0%-25% of goal completed 26%-75% of goal completed 76%-100% of goal completed Eliminated Note: Refer to Department Budgets for additional details STRATEGIC BUSINESS AND OPERATING PLAN FY20 OBJECTIVES AND ACCOMPLISHMENTS DEPARTMENTS IMPACTED Educate and Partner with Stakeholders to Build Support Manage the District's Costs and Revenues to Optimize Integrate and Improve the District's Business Processes and Legislative Involvement Comprehensive Infrastructure Management Program Competency and Accountability 41 Category Subject FY18 Performance FY19 Performance FY20 Goal FY20 Performance FY21 Goal Customer Service Overall Quality of Service 8.1 8.0 8.0 8.0 8.0 On-Time Emergency Response (1)92%89%> 90%82%> 90%Operations Mission Treatment Plant Compliance Rate (2)99%100%100%99.9%100%Operations Sewer Overflows-Dry Weather 160/Year 267.00 <162 annually (2.5 per 100 miles of pipe)177 <162 annually (2.5 per 100 miles of pipe)Operations Maintenance Related Backups 223/Year 286.00 <424 annually (<1 in 1000 customers)296.00 <424 annually (<1 in 1000 customers)Operations CIRP Schedule Compliance (3)82%83%>80%77%>80%Engineering Financial CIRP Budget Performance (4)87%82%>95%78%>95% Engineering Organizational Effectiveness Non-Capital Competitive Purchasing (5) 99%99%95.0%99%95.0% Finance Note: (1)Performance is measured by 4-hour window for emergency response. If our response time is longer than 4 hours we do not meet our goal. Note: (2) Note: (3) Note: (4) Note: (5) Performance Meets or Exceeds FY20 Goal Performance Does Not Meet FY20 Goal Competitive vs. Non Competitive Spend as a Percentage of Total Year to Date at June 30. Our compliance rate is measured against the requirements outlined in our NPDES Permits which are issued by the Department of Natural Resources. The permits have a number of measurements that we must do to insure our treatment plants are in compliance. There are hundreds of tests we must perform on daily, weekly, and monthly basis throughout the year. Our goal is 100% compliance. If we fail a test for some reason, it lowers our percentage. METROPOLITAN ST. LOUIS SEWER DISTRICT PERFORMANCE SCORECARD As of June 30, 2020 The planned Board Introduction month for each project in the CIRP is locked in June of the previous fiscal year. Performance is then measured by % of projects that were included on the Board agenda for introduction by that date (on time or earlier). Total appropriations vs. budgets for the projects scheduled each month per the Board Introduction Schedule. 42 $0 $100,000,000 $200,000,000 $300,000,000 $400,000,000 $500,000,000 $600,000,000 $700,000,000 $800,000,000 $900,000,000  FY15  FY16  FY17  FY18  FY19  FY20  FY21  FY22  FY23  FY24 10 Years of Revenues and Expenses O&M Expense Debt Expenditures Capital Improvement Program  Revenue 43 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. 44 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. There were no major changes from FY21 compared to FY22 in service levels, wastewater user charges, revenue bonds, fees, or taxes. 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: 43.2 Investment and Other Income: 10.4 Use of Fund Balances: 101.5 TOTAL DISTRICT REVENUE: $711.0 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. Analysis is completed through the budget process to consider the Rate Commission Report, accepted by the Board of Trustees, which provides a four-year rate cycle from FY21 through FY24. During the process expenses take into consideration economic factors, one-time expenditures within the years, changes in demand, seasonal or functional cycles, and events that impact the industry and local area. FY22 Total Expense: (shown in million $) Operating Budget: $224.3 CIRP: 359.4 Debt Service: 127.3 TOTAL DISTRICT EXPENSES: $711.0 45 7/1/212/16/21 3/30/2111/3/20 12/23/20 2/1/21 MSD Calendar for Fiscal Year 2022 Budget Development Presentation of  Proposed Budget  and CIRP to Finance  Committee Introduce  Budget , Tax,  and Rate  Ordinances Adopt Budget  and Tax  Ordinance Begin Fiscal  Year 2022 Hold Public  Hearing on  Expense Budget,  CIRP and Taxes Publish Notice of  Public Hearing  on Budget, CIRP,  Taxes and User  Charges Departmental  Budget  Requests  Submitted to  Budget Office Executive  Director’s Review  of Draft  Consolidated  Budget Distribute FY22  Budget Packets  and Provide  Training Budget Analysis by  Director of Finance  and Budget Office  Completed 6/10/213/11/21 4/19/21 5/13/21 5/13/21 Submit preliminary  Budget, Budget  Message and  Appropriation  Ordinance to the  Board of Trustees 46 Summary of Changes from  Preliminary Budget Book Changes presented to the Finance Committee on March 31st, 2021 included the $6.6 million change in the  operating budget consisted primarily of the Oracle System Project ($3.5M) being moved to the Capital Budget  and a reduction of $1.8M in Pension Contributions. Additional changes since the Finance Committee included estimated taxes amounts and a reduction in CIRP.  Preliminary  Budget Book   Net Change   Finance  Committee  March 31st    Planned  Changes   Changes   Final Budget  FY22 Total Revenue: Wastewater User Charges 436.9$                ‐$                    436.9$          436.9                   Revenue Bonds 119.0                  ‐                       119.0            119.0                   Taxes 43.0                     ‐                       43.0               0.2                 43.2                     Investment and Other Income 10.4                     ‐                       10.4               10.4                     Use of Fund Balances 106.6                  (0.2)                     106.4            (4.9)               101.5                   Total District Revenue 715.9$                (0.2)$                   715.7$          (4.7)$             711.0                   FY22 Total Expense: Operating Budget 230.9$                (6.6)$                   224.3$          224.3$                CIRP 357.7                  6.4                       364.1            (4.7)               359.4                   Debt Service 127.3                  ‐                       127.3            ‐                 127.3                   Total District Expenses 715.9$                (0.2)$                   715.7$          (4.7)$             711.0$                 Shown in Millions of Dollars  47 FY22 CIRP Revised Program Summary The above does not include the General Fund Project of $6.4 Million dollars for grand total of $359.4 million. Type of Project Preliminary Revised Change Preliminary Revised Change Wastewater Engineering 65 67 2 47.6$         47.3$     (0)$       Wastewater Construction 56 53 ‐3 282.0$          282.0$     (0)  Stormwater Engineering 4 4 0 1.4$        1.4$   ‐   Stormwater Construction 18 16 ‐2 16.4$         14.5$     (2)  New Project Appropriations  Subtotal:143 140 ‐3 347.4$          345.2$      (2)$        Wastewater Continued 3 2 ‐1 9.5$        7.3$   (2)$       Stormwater Continued 2 2 0 0.8$        0.4$   (0)  Continued Project Appropriations  Subtotal:5 4 ‐1 10.3$         7.7$    (3)$        Project Appropriation Totals:148 144 ‐4 357.7$          352.9$     (5)$       Number Budget 48 $s in millions Taxes $43.2 6.1% User Charges $436.9 61.4% Capital Improvement & Replacement Program $359.4 50.6% Operating $224.3 31.5% Sources and Uses of Funding Debt Service $127.3 17.9% TOTAL FY22 BUDGET $711.0 Revenue Bonds $119.0 16.7% Use of Fund Balance $101.5 14.3% Where does the money come from?Where does the money go? Investment and Other Income $10.4 1.5% 49 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 meet debt service requirements on 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. 50 FY22 SOURCES OF FUNDING-continued Other User Charges: Other User Charge revenue such as Late Fees, Lien Interest, Refunds and Account Adjustments are estimated to be $0.3 million. This amount is net of a provision for doubtful accounts, or past-due customer bills that might go uncollected. TOTAL WASTEWATER USER CHARGE REVENUE: The District’s total FY21 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 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 its 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. 51 FY22 SOURCES OF FUNDING-continued AD VALOREM TAXES The District’s budget for tax revenue in FY22 totals $43.2 million. During FY22 all taxpayers within the District’s boundaries will be assessed a $0.0166 (one point sixty-six cents) per $100 of assessed valuation tax levy to pay primarily for stormwater services required by State and Federal regulations. Except for taxpayers living in certain levy districts, all taxpayers within the District will also be assessed a $0.0872 (eight point seventy-two cents) per $100 of assessed valuation tax levy to pay for the District’s non-regulatory stormwater costs. This tax revenue of approximately $35.1 million is recorded in the Stormwater Regulatory Fund ($5,744,132) and the Districtwide Stormwater Fund ($29,320,935) of the District. 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 totaling $8 million in FY22 to provide funding for stormwater capital projects for Coldwater Creek Trunk Subdistrict in the amount of $2.0 million, Maline Creek Trunk Subdistrict in the amount of $0.7 million, Subdistrict No. 366 (University City Branch of River des Peres Stormwater Subdistrict) in the amount of $1.0 million, Subdistrict No. 367 (Deer Creek Stormwater Subdistrict) in the amount of $3.9 million, Subdistrict No. 369 (Sugar Creek Stormwater Subdistrict) in the amount of $0.3 million, and Subdistrict No. 454 (Seminary Branch of River des Peres) in the amount of $0.3 million. The detailed taxes rates are included in the tax ordinance section. 52 FY22 SOURCES OF FUNDING-continued 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. 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 primarily 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 $101.5 million during FY22. 53 Operating Debt Service Capital Improvement & Replacement Program TOTAL Wastewater User Charges (1) $202.3 $126.5 $108.1 $436.9 Revenue Bonds 0.0 0.0 119.0 119.0 Taxes 22.1 0.0 21.1 43.2 Investment Income & Other 4.9 0.5 5.0 10.4 Fund Balances (5.0) 0.3 106.2 101.5 TOTAL $224.3 $127.3 $359.4 $711.0 Sources of Funding FY22 ($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  $‐  $100,000  $200,000  $300,000  $400,000  $500,000  $600,000  $700,000  $800,000  $900,000  $1,000,000 Fund Balance Interest, Fees, Misc. Taxes Revenue Bonds Stormwater User Charges Wastewater User Charges CONSOLIDATED REVENUE SOURCES Revenue Trends ($s in thousands) This analysis of MSD’s revenue compares actual revenues received in FY19 and FY20, forecasted for FY21, budgeted for FY22  and projected for FY23 and FY24.   The District normally submits a Rate Change Proposal to the Rate Commission every four years. The analysis required to complete this proposal includes impacts  of historical tends, the local economy,  housing development and projected  inflation factors.  A Rate Commission Report, accepted by the Board of Trustees,  recommended a four‐year Wastewater User Charge rate with annual increases from FY21 through FY24.  Revenue growth from rate increases has been  mitigated by a declining trend in billed volumes resulting in a  compounded annual wastewater revenue growth rate of approximately 4% from FY19 to FY24.   Taxes which fund MSD's stormwater services fluctuate little from year‐to‐year and are expected to be  approximately $43.2 million in FY22. In April 2016, the voters approved the authorization of $900 million in bonds.  The District continues to utilize that authorization  with $353  million remaining  at  the end of FY21, and voters approved another $500 million authorization  in April 2021.  During FY19,  bond proceeds were intentionally reduced in comparison to  previous years in favor of utilizing available fund balance to fund a large portion of the Capital Improvement and Replacement Program (CIRP).  In FY20, bond  proceeds of $352 million were utilized against the April 2016 authorization.  Planned issuances in FY21 ‐ FY24 will further utilize the April 2016 and portion of April  2021 authorizations.  It is estimated an authorization of $188 million will remain after FY24 and will fund  a portion of the future projects as part of the multi‐ decade CIRP.   The proposed bond proceeds take into consideration the required CIRP, the cost of issuance, and the rate of return. Interest, fees, and miscellaneous includes interest on investments, connection and other fees.  The impact of these revenue sources does not change significantly  in most years.  Finally, Fund Balance appears on the graph as a revenue source in years where fund balance declines as it is used to fund operations,  debt service, or the CIRP. 55 Wastewater User Charges FY22 Resi- dential 404,446 94% Non- residential 23,992 6% Accounts Total Accounts 428,438 This chart shows the distribution of revenue and accounts expected to be billed between residential and non-residential accounts. The smaller class of accounts (non-residential) contributes a proportionately greater amount of the user charge revenues. Resi- dential $323.4 M 74% Non- residential $113.2 M 26% Revenue Total Revenue $436.6 M 56 FY22 MSD FLOW OF USER CHARGE FUNDS MSD has two separate and distinct self-supporting services: wastewater service and stormwater service. In order to recover the cost of providing these services in a fair and equitable manner, there are two distinct pricing methods. The wastewater service charge is based on the volume and strength of wastewater discharged into the sewer. The stormwater services are paid for with ad valorem taxes instead of a user charge. Wastewater User Charges are recorded in the Wastewater Revenue Fund. The details of the Wastewater revenue can be found in the revenue section of this document. The entire balance of this fund is transferred each month to other function-specific funds. From the Wastewater Revenue Fund, the largest amounts are allocated to the General Fund for the operation and maintenance of existing facilities and the Sanitary Replacement Fund for the replacement of existing facilities. Smaller amounts are transferred to the Wastewater Emergency Fund to cover the cost of emergency work that may occur during this fiscal year, the Water Backup Insurance & Reimbursement Fund to cover the c ost of water backup insurance and reimbursement, the General Insurance Fund to cover the cost of all other insurance premiums and related costs, and the Debt Service Fund to cover the cost of principal and interest on revenue bonds. The overall budget for the General Fund, whose resources are only partially made up of the sewer service charge allocation from the revenue fund, can be found in the General Fund section. The proposed budget for the Sanitary Replacement Fund can be found in the Construction Funds section. The revenue derived from the applicable user charge is listed as an Interfund Transfer in the column labeled FY22 BUDGET. The pages immediately following the table show the projects currently planned for that fund. The proposed budget for the Wastewater Revenue Bond Service Fund can be found in the Debt Service Funds section. The reve nue transferred from the Wastewater Revenue Fund is listed as an Interfund Transfer in the column labeled FY22 BUDGET. The proposed budget for the Water Backup Insurance and Reimbursement Fund, the General Insurance Fund, and the Wastewater Emergency Fund can be found in the Special Funds section. The revenue transferred from the Wastewater Revenue Fund is listed as an Interfund Transfer in the columns labeled FY22 BUDGET. Please refer to the following chart that graphically depicts the MSD flow of funds. 57 Wastewater Revenue Fund $436,597,999 GENERAL FUND $189,526,012 $107,000,000 SANITARY REPLACEMENT FUND $1,100,000 WASTEWATER EMERGENCY FUND $3,500,000 WATER BACK-UP INSUR. & REIMB. FUND MSD Flow of User Charges FY22 $9,000,000 GENERAL INSURANCE FUND $126,471,987 DEBT SERVICE FUND 58 METROPOLITAN ST. LOUIS SEWER DISTRICT Sewer Service Allocation by fund for FY22 ($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. 11 0 1   ‐   G e n e r a l   F u n d 20 0 0   ‐   P r i n c i p a l   a n d   I n t e r e s t   F u n d s 33 0 6   ‐   W a s t e w a t e r   R e v e n u e   F u n d 41 0 4   ‐   W a t e r   B a c k u p   F u n d 41 0 5   ‐   G e n e r a l   I n su r a n c e   F u n d 41 2 2   ‐   W a s t e w a t e r   E m e r g e n c y   Fu n d 66 6 0   ‐   S a n i t a r y   R e p l a c e m e n t   F u n d Ne t   T r a n s f e r   I n   /   ( O u t ) 1101 ‐ General Fund ‐                   ‐                   189,526           ‐                  ‐                  ‐                  ‐                   189,526             2000 ‐ Principal and Interest  Funds ‐                  ‐                   126,472          ‐                  ‐                  ‐                  ‐                   126,472             3306 ‐ Wastewater Revenue  Fund (189,526)         (126,472)         ‐                  (3,500)             (9,000)             (1,100)             (107,000)         (436,598)            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. 59 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. 11 0 1   ‐   G e n e r a l   F u n d 20 0 0   ‐   P r i n c i p a l   a n d   I n t e r e s t   F u n d s 33 0 6   ‐   W a s t e w a t e r   R e v e n u e   F u n d 41 0 4   ‐   W a t e r   B a c k u p   F u n d 41 0 5   ‐   G e n e r a l   I n su r a n c e   F u n d 41 2 2   ‐   W a s t e w a t e r   E m e r g e n c y   Fu n d 66 6 0   ‐   S a n i t a r y   R e p l a c e m e n t   F u n d Ne t   T r a n s f e r   I n   /   ( O u t ) 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. 60 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. 11 0 1   ‐   G e n e r a l   F u n d 20 0 0   ‐   P r i n c i p a l   a n d   I n t e r e s t   F u n d s 33 0 6   ‐   W a s t e w a t e r   R e v e n u e   F u n d 41 0 4   ‐   W a t e r   B a c k u p   F u n d 41 0 5   ‐   G e n e r a l   I n su r a n c e   F u n d 41 2 2   ‐   W a s t e w a t e r   E m e r g e n c y   Fu n d 66 6 0   ‐   S a n i t a r y   R e p l a c e m e n t   F u n d Ne t   T r a n s f e r   I n   /   ( O u t ) 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. 61 FY22 MONTHLY USER CHARGE STRUCTURE WASTEWATER USER CHARGE RATES (Monthly) FY24 FY23 FY22 FY21***FY20 Unmetered: Billing, Collection & System Availability Charge $29.29 $28.26 $27.31 $26.40 $26.35 Per Room 3.29 3.17 3.06 2.95 2.89 Per Water Closet 12.23 11.80 11.40 11.02 10.72 Per Bath 10.20 9.84 9.51 9.19 8.93 Per Separate Shower 10.20 9.84 9.51 9.19 8.93 Metered--Residential and Non-Residential: Billing, Collection & System Availability Charge $29.29 $28.26 27.31$ $26.40 $26.35 Volume Charge - $/100 Cubic Ft. 5.55 5.35 5.17 5.00 4.87 Metered--Non-Residential: Compliance Charge Tier 1 $5.85 $4.71 $4.55 $4.44 $3.14 Compliance Charge Tier 2 67.67 65.80 62.64 62.16 62.61 Compliance Charge Tier 3 144.98 140.99 136.37 133.20 137.75 Compliance Charge Tier 4 193.30 187.98 181.83 177.60 203.49 Compliance Charge Tier 5 241.63 234.98 227.29 222.00 266.10 Extra Strength Surcharge - $/Ton: Suspended Solids over 300 mg/l* $329.43 $320.36 $309.88 $302.67 $283.87 BOD over 300 mg/l 884.78 860.43 832.28 812.94 708.56 COD over 600 mg/l 442.40 430.22 416.14 406.47 354.30 *mg/l: milligrams per liter *** Rates are effective October 1, 2020. Note: In FY22, St. Louis MSD Single Family bill for 10 Ccf's will be $79.01. Source: https://customerservice.neorsd.org/s/sewer‐rates‐and‐stormwater‐fees     https://publicworks.baltimorecity.gov/Water‐Bill‐ Rates‐and‐Fees        https://www.sandiego.gov/public‐utilities/customer‐service/water‐and‐sewer‐rates/sewer   https://www.nashville.gov/Water‐Services/Customers/Rates.aspx https://www.saws.org/service/water‐sewer‐rates/residential‐ water‐service/  https://www.kcwater.us/  Rates based on 10 CCF. Monthly Average for a Typical Single Family Residence Based on 10 CCF’s A cost of service model is used to project revenues and revenue requirements for four fiscal years, recognizing anticipated growth in number of customers and increased wastewater flows throughout the service area. The study of revenue requirements recognizes projected operation and maintenance expense, capital improvement requirements met from revenues, principal and interest payments on current and proposed revenue bond issues, and recommended reserve fund requirements. Allocated costs of service are developed for each class of customer and type of service based on considerations of utility revenue needs and projected customer service requirements. User charge rate adjustments are designed for customers in accordance with allocated costs of service and local policy and practical considerations. Residential Wastewater User Charge St. Louis and Other Municipalities $108.10 $92.55 $75.07 $73.45 $66.64 $66.64 $49.36 $0.00 $10.00 $20.00 $30.00 $40.00 $50.00 $60.00 $70.00 $80.00 $90.00 $100.00 $110.00 $120.00 Clev ela nd Baltimore St. Louis Kansas City San Diego Nashville San Antonio 62 FY24 FY23 FY22 FY21***FY20 WASTEWATER USER CHARGE RATES (Annual) Unmetered: Billing, Collection & System Availability Charge $351.48 $339.12 $327.72 $316.80 $316.20 Percent of Per Room 39.48 38.04 36.72 35.40 34.68 Total User Per Water Closet 146.76 141.60 136.80 132.24 128.64 Customer User Charge Charges Per Bath 122.40 118.08 114.12 110.28 107.16 Per Separate Shower 122.40 118.08 114.12 110.28 107.16 InBev Anheuser-Busch $5,651,108 1.33% Metered--Residential and Non-Residential:Washington University $2,476,315 0.59% Billing, Collection & System Availability Charge $351.48 $339.12 $327.72 $316.80 $316.20 CITY OF ST LOUIS $2,408,502 0.57% Volume Charge - $ per 100 Cubic Feet 5.55 5.35 5.17 5.00 4.87 Sigma-Aldrich $1,660,289 0.39% Metered--Non-Residential: Compliance Charge Tier 1 $70.20 $56.52 $54.60 $53.28 $37.68 Sensient Colors Inc $1,197,204 0.28% Compliance Charge Tier 2 812.04 789.60 751.68 745.92 751.32 Compliance Charge Tier 3 1,739.76 1,691.88 1,636.44 1,598.40 1,653.00 BJC Health System $1,195,080 0.28% Compliance Charge Tier 4 2,319.60 2,255.76 2,181.96 2,131.20 2,441.88 Compliance Charge Tier 5 2,899.56 2,819.76 2,727.48 2,664.00 3,193.20 Missouri-American Water Co. $1,181,175 0.28% Extra Strength Surcharge-$/Ton:Jost Real Estate LLC $1,125,016 0.26% Suspended Solids over 300 mg/l*$3,953.16 $3,844.32 $3,718.56 $3,632.04 $3,406.44 BOD over 300 mg/l 10,617.36 10,325.16 9,987.36 9,755.28 8,502.72 The Boeing Company $1,089,987 0.26% COD over 600 mg/l 5,308.80 5,162.64 4,993.68 4,877.64 4,251.60 * ml/g: milligrams per liter GKN Aerospace N America Inc. $1,080,998 0.25% STORMWATER SERVICE CHARGE (Annual)Total Top Ten by User Charges $19,065,674 4.49% Per Single Family/Commercial Account $0.00 $0.00 $0.00 $0.00 $0.00 Total User Charges FY20 $424,786,543 Per Unit of Multi-Unit Residential Account 0.00/unit 0.00/unit 0.00/unit 0.00/unit 0.00/unit *** Rates are effective October 1, 2020. Ten Largest Customers' User Charges For the Year Ended June 30, 2020 MSD ANNUAL USER CHARGE STRUCTURE 63 Projected Revenue WASTEWATER USER CHARGE Metered Single Family $197,040,512 Unmetered Single Family 49,741,173 Metered Multi-Family 47,679,397 Unmetered Multi-Family 27,331,440 Non-residential 106,646,071 Extra Strength Surcharges 6,566,945 Customer Assistance Program 1,592,461 Subtotal WASTEWATER USER CHARGE $436,597,999 GENERAL FUND USER CHARGES Bad Debt Provision ($5,925,600) Adjustments, Late Charges & Other 6,224,943 $299,343 USER CHARGE REVENUE $436,897,342 METROPOLITAN ST. LOUIS SEWER DISTRICT Projected User Charge Revenue FY22 BUDGET COMPOSITE 64 Waterwater Operations $201.7 Stormwater Operations 22.6 Total Operations $ 224.3 Debt Service $ 127.3 Capital Improvement & Replacement Program (CIRP) Wastewater $ 336.6 CIRP Stormwater 16.4 General Fund 6.4 Total CIRP $ 359.4 Total Expenditures $ 711.0 Total Expenditures FY22 ($s in millions) Note: Operations includes: General Fund, Water Backup Insurance & Reimbursement Fund, General Insurance Fund and Stormwater Operation & Maintenance in OMCI funds. Wastewater CIRP,  $336.6, 47% Stormwater CIRP,  $16.4, 2% General Fund  CIRP, $6.4, 1% Debt Service,  $127.3, 18% Wastewater   Operating, $201.7,  29% Stormwater  Operating,  $22.6, 3% Total CIRP Budget = 359.4, 50%  of Total Total Operating Budget = 224.3, 32%  of Total 65  1000 ‐ General  Funds   2000 ‐ Principal  and Interest  Funds   4000 ‐ Special  Funds   5000 ‐  Stormwater &  OMCI Funds   6000 ‐  Construction  Funds   Grand Total  T1100 ‐ Secretary Treasurer Department 2,504,079$          ‐$                      ‐$                      ‐$                      ‐$                     2,504,079$          T2500 ‐ Human Resources Department 9,768,045           ‐                        ‐                        ‐                        ‐                        9,768,045            T3000 ‐ Executive Director Department 3,649,928           ‐                        ‐                        ‐                        ‐                        3,649,928            T4000 ‐ Finance Department 24,094,378         ‐                        ‐                        ‐                        ‐                        24,094,378          T4500 ‐ Information Technology Department 16,814,818         ‐                        ‐                        ‐                        ‐                        16,814,818          T5500 ‐ General Counsel Department 3,412,292           ‐                        ‐                        ‐                        ‐                        3,412,292            T6000 ‐ Operations Department 122,542,013       ‐                        ‐                        ‐                        ‐                        122,542,013        T8000 ‐ Engineering Department 27,714,682         ‐                        ‐                        ‐                        ‐                        27,714,682          SW100 ‐ Stormwater O&M (34,378,037)        ‐                        24,893                 26,660,537         7,692,607           (0)                           00102 ‐ Property Insurance ‐                        ‐                         3,187,400           ‐                        ‐                        3,187,400            00103 ‐ General Liability Insurance ‐                        ‐                         2,397,000           ‐                        ‐                        2,397,000.00       00104 ‐ Worker's Compensation ‐                        ‐                         2,589,113           ‐                        ‐                        2,589,113            00105 ‐ Water Backup ‐                        ‐                         5,000,000           ‐                        ‐                        5,000,000            00202 ‐ Interest Expense ‐                         126,471,987       ‐                        ‐                        773,500               127,245,487        00205 ‐ Tax Fees ‐                        ‐                        ‐                        647,609               ‐                        647,609                T1010 ‐ Board of Trustees 9,700                   ‐                        ‐                        ‐                        ‐                        9,700                    T2020 ‐ Civil Service Commission 11,500                 ‐                        ‐                        ‐                        ‐                        11,500                  Grand Total 176,143,398$    126,471,987$    13,198,406$       27,308,146$       8,466,107$         351,588,045$     Appropriations by Department and Fund 66 District-Wide Operating Expense by Natural Account Group FY22 Total Expenses $224.3M ($s in millions) Personnel,  $117.9, 52% Supplies,  $19.0, 8% Utilities,  $16.9, 8% Contracted Services,  $64.7, 29% Capital Outlay,  $5.8, 3% 67 Department Expense Type General Fund Improvement  Fund Sanitary  Replacement  Fund Stormwater  Regulatory Fund Districtwide  Stormwater  Fund Proposed SW  Capital Fund OMCI Funds  Total TOTAL Operations Department Stormwater Labor (4,314,408)$       ‐$                   ‐$                   ‐$                     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 68 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 69 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$       ‐$                     Metropolitan Saint Louis Sewer District FY24 Interfund Transfer Activity Engineering Department Wastewater Subtotal Stormwater Subtotal Operations Department Stormwater Subtotal Engineering Department Stormwater Subtotal 70 Budgeted INCREASE/ DEPARTMENT FY19 FY20 FY21 FY22 (DECREASE)EXPLANATION Secretary - Treasurer 8 8 7 7 0 Position count remains the same as previous year Executive Director 20 20 20 20 0 Position count remains the same as previous year General Counsel 8 8 8 8 0 Position count remains the same as previous year Human Resources 23 23 23 23 0 Position count remains the same as previous year Finance 62 62 62 62 0 Position count remains the same as previous year Information Systems 45 51 51 52 1 Added IT Specialist II Security Analyst Engineering 244 244 244 237 (7) Removed 2 Construction Inspector Senior, 2 Office Assistant, 1 Surveyor Assistant, 1 Civil Engineer, 1 Civil Engineer Senior Operations 611 611 611 608 (3)Removed Collection System Technician Total Available Positions 1021 1027 1026 1,017 (9)Total positions reduced Metropolitan St. Louis Sewer District ALLOCATED POSITIONS Fiscal Year 2022 1,021 1,027 1,026 1,017 900 925 950 975 1000 1025 1050 FY19 FY20 FY21 FY22 Allocated Positions History 77 111 205 90 410 124 0 100 200 300 400 500 FY22 Allocated Positions by Category Administrative Support Official / Administrative Professional Service / Maintenance Skilled Craft Technical 71 Voter Authorized Amount Date of Authorization Series Bond Amount Bond Date Remaining Authorization Notes: $ 500,000,000 February-2004 2004A $ 175,000,000 1 May-2004 $ 325,000,000 2004B 161,280,000 2 May-2004 163,720,000 2005A 6,800,000 2 May-2005 156,920,000 2006A 42,715,000 2 April-2006 114,205,000 2006B 14,205,000 2 October-2006 100,000,000 3 Wastewater System Senior Revenue Bonds. 2006C 60,000,000 3 November-2006 40,000,000 2008A/B 40,000,000 2 October-2008 - 2012B 141,730,000 1 November-2012 n/a $ 275,000,000 August-2008 2008A $ 30,000,000 3 November-2008 $ 245,000,000 2009A 23,000,000 2 October-2009 222,000,000 2010A 7,980,700 2 January-2010 214,019,300 2010B 85,000,000 3 January-2010 129,019,300 2010C 37,000,000 2 December-2010 92,019,300 6 Water Infrastructure Finance and Innovation Act (WIFIA) bonds. 2011A 39,769,300 2 November-2011 52,250,000 7 Proposed State Revolving Loans Program debt. 2011B 52,250,000 3 December-2011 - $ 945,000,000 June-2012 2012A $ 225,000,000 3 August-2012 $ 720,000,000 9 Proposed Wastewater System Senior Revenue Bonds. 2013A 52,000,000 2 October-2013 668,000,000 2013B 150,000,000 3 December-2013 518,000,000 2015A 75,000,000 2 August-2015 443,000,000 2015B 223,855,000 4 December-2015 293,000,000 2016A 20,000,000 2 December-2016 273,000,000 2016B 75,500,000 2 December-2016 197,500,000 2016C 150,000,000 3 December-2016 47,500,000 2017A 47,500,000 5 November-2017 - $ 900,000,000 April-2016 2017A $ 268,675,000 5 November-2017 747,500,000.00$ 2018A 47,722,204 6 December-2018 699,777,796 2018B 25,267,000 2 December-2018 674,510,796 2019A 23,952,000 2 December-2019 650,558,796 2019B 52,130,000 3 December-2019 598,428,796 2019C 276,260,000 1 December-2019 598,428,796 2020A 22,000,000 2 September-2020 576,428,796 2020B 120,000,000 3 December-2020 456,428,796 2021A 63,101,000 2 January-2021 393,327,796 2021B 40,201,000 2 January-2021 353,126,796 2021C 5,620,000 1 May-2021 353,126,796 2021D 119,000,000 7 December-2021 234,126,796 2022A 39,845,000 8 May-2022 234,126,796 2022B 100,000,000 9 December-2022 134,126,796 2022C 134,126,796 7 December-2022 - $ 500,000,000 April-2021 2022C 13,873,204 7 December-2022 486,126,796 2023A 23,040,000 8 May-2023 486,126,796 2023B 25,000,000 7 December-2023 461,126,796 2023C 250,000,000 9 December-2023 211,126,796 ↓Projected↓ As previously stated in the Budget and Financial Policies section of this book, the District has a policy restriction for the amount of general obligation bonds it can issue. However, the District does not currently have general obligation bonds. The only restriction on capacity of revenue bonds is voter authorization for revenue bonds. Below is a summary of the voter approved bond authorizations and the bonds issued against those authorizations. Issued Revenue Bonds by Authorization 2 State Revolving Loans Program including both Subordinate Revenue Bonds and Direct Loans. 4 Wastewater System Senior Revenue Bonds 2006C and 2008A were refunded by 2015B. 2015B Also included new money of $150 million. Only the $150 million counts against the District's authorization. 5 Wastewater Sytem Senior Revenue Bonds 2011B, 2012A, 2013B and 2015B were partially refunded by 2017A. 2017A also included new money of $200 million. Only the $200 million counts against The District's authorization 8 Proposed Wastewater System Refunding Revenue Bond - Refunding does not count against the District's authorization . 1 Wastewater System Refunding Bond isssue does not count against any authorization. 72 The District's Master Bond Ordinance provides Debt Service Coverage Ratio minimums for both Senior and Total Debt Service Expense. These amounts are 1.25x and 1.15x, respectively. The District targets Senior Debt Coverage ratios of 2.5x or higher. This coverage ratio target is one component of the District's plan to maintain at least a AA credit rating. Debt Service Coverage Ratio 3.26x  2.87x  3.12x 3.14x  3.65x  2.05x  1.87x  2.11x 2.15x  2.46x  0.00x 0.50x 1.00x 1.50x 2.00x 2.50x 3.00x 3.50x 4.00x 2016 2017 2018 2019 2020 Senior Debt Service Coverage Ratio Required Senior Debt Service Coverage Ratio Total Debt Service Coverage Ratio Required Total Debt Service Coverage Ratio 73 METROPOLITAN ST. LOUIS SEWER DISTRICT FISCAL YEAR 2022 LIST OF FUNDS1 Fund No. Fund Name Fund No. Fund Name 1101 *$ 2804 $ 2812 $ 2816 $ 2817 $ 2818 $ 2819 $ 2820 $ 2821 $ 2822 $ 2823 $ 2824 $ 2825 $ 2826 $ 2827 $ 2828 $ 2829 $ 2830 $ 2831 $ 2832 $ 2833 $ 2834 $ 2835 $ $ General Fund Board of Trustees Rate Commission Secretary - Treasurer Civil Service Commission Executive Director General Counsel Human Resources Finance Information Systems Engineering Operations Debt Funds Wastewater Revenue Bond Service 2004A Wastewater Revenue Bond Service 2010B Wastewater Revenue Bond Service 2011B Wastewater Revenue Bond Service 2012A Wastewater Revenue Bond Service 2012B Wastewater Revenue Bond Service 2013B Wastewater Revenue Bond Service 2013A Wastewater Principal and Interest Fund 2015A Wastewater Principal and Interest Fund 2015B Wastewater Principal and Interest Fund 2016A Wastewater Principal and Interest Fund 2016B Wastewater Principal and Interest Fund 2016C Wastewater Principal and Interest Fund 2017A 2018A WIFIA-Principal and Interest-WW 2018B SRF-Principal and Interest-WW 2019A SRF-Principal and Interest-WW 2019B SR Rev Bond Principal & Interest-WW 2019C SR Ref Taxable Rev Bond-P&I-WW 2019C SR Ref Taxable Rev Bond-P&I-WW 2019C SR Ref Taxable Rev Bond-P&I-WW 2019C SR Ref Taxable Rev Bond-P&I-WW 2019C SR Ref Taxable Rev Bond-P&I-WW Proposed Principal and Interest Bond 1 Proposed Principal and Interest Bond 2 3306 * 3307 4102 $ 4104 $ 4105 $ 4122 4123 5110 $ 5120 $ 5130 5401 5563 $ 5564 $ 5565 $ 5566 $ 5571 $ 5574 $ 5576 $ 5583 $ 5584 $ 5587 $ 5589 5590 5591 5593 $ 5594 $ 6660 *$ Revenue Funds Wastewater Revenue Stormwater Revenue Special Funds Improvement Water Back-up Insurance & Reimbursement General Insurance Fund Wastewater Emergency Fund Stormwater Emergency Fund Stormwater Funds Stormwater Regulatory Fund Districtwide Stormwater Fund Stormwater Operations and Maintenance Fund Operation, Maintenance and Construction Improvement Funds Bond Place Special Taxing Subdistrict Clayton-Central Coldwater Creek Creve Coeur-Frontenac Deer Creek Gravois Creek Loretta-Joplin Maline Creek Sugar Creek University City Watkins Creek Wellston MO River Bonfils Subd. #448 Lower Meramec River Basin Subd. #449 Seminary Br. of RDP Subd. #454 Black Creek Subd. #455 Construction Funds Sanitary Replacement Notes: 1) The District uses modified accrual basis of budgeting for each fund; 2) * - Denotes major funds, and 3) $ - Denotes funds with appropriations 74 Projected Ending Fund Balances FY22 ($s in millions) Note: Revenue funds are not included in graph since fund balance is $0.00 GENERAL FUND 11% REVENUE FUNDS 0% STORMWATER 10% OMCI 5% CONSTRUCTION FUNDS 50% DEBT SERVICE FUNDS 16% SPECIAL FUNDS 8% General Fund $ 35.2 Revenue Funds 0.0 Stormwater Funds 34.3 OMCI Funds 15.1 Construction Funds 161.9 Debt Service Funds 52.1 Special Funds 26.4 75 Explanation of Changes in Fund Balance Greater Than Ten Percent    Fund Explanation  1101 – General  Fund  This fund balance is expected to decrease by 15% or $6.2 million during FY22.  The planned upgrade of the  District’s premise‐based ERP system which was implemented in 2010 is budgeted at $6.4 million, and it is  the budget item that is the main reason for the fund balance reduction.  The new ERP will be cloud based.   With the software as a service (SaaS) model, the District is expected to benefit the District in multiple ways.   For example, security and patches will be the responsibility of Oracle, new functionality will be available,  business processes can be improved, and improved cyber security are all expected benefits.  5000 – OMCI Funds The fund balances in this group of funds are budgeted to increase 10% or $1.4 million during FY22.  These  funds are primarily used for the stormwater CIRP.  In FY17 the tax rates in these funds were voluntarily  reduced to zero to coincide with a new stormwater tax that was primarily for operations and maintenance  expenses.  In FY20, six of the subdistricts requested that the District restart their tax levies to allow for  needed capital improvements within their boundaries.  As a result, fund balances are increasing in FY22  which will allow for a larger CIRP which is projected in FY23 thereby reducing fund balances in that year by  $7.6 million, or 50%.  6660 – Sanitary  Replacement Fund  This fund balance is expected to decrease by 38% or $98.4 million during FY22.  The main reason for this  reduction is the timing of revenue bond proceeds and project expenditures.  During FY21, the District is  forecasting to have $270.7 million in revenue bond proceeds which combined with cash funding from the  sewer service charge revenues exceeded the needs of the fund and resulted in a forecasted increase in fund  balance of $74.0 million.  The additional bond proceeds were acquired during FY21 to take advantage of  historically low financing costs.  Therefore, in FY22, the District will be able to reduce the amount of  additional borrowing and spend down some of the fund balance that was built up in the previous year.    76 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 Projected Projected FUND BALANCE B.O.P.$471,062,996 $389,207,836 $382,252,771 $382,426,481 $426,395,851 $324,916,969 $210,231,396 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 395,582,755 424,788,345 433,308,291 415,940,554 436,897,342 453,965,223 470,142,520 Stormwater User Charge (2,852)(1,801)-(924)--- Taxes 34,107,619 35,439,441 42,664,277 43,096,662 43,173,943 43,173,943 43,173,943 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 530,908,483 858,817,742 653,959,456 743,801,084 609,449,685 743,978,866 771,345,663 Expenditures: Personnel Services 106,479,260 110,127,362 116,770,412 112,777,702 117,881,104 120,139,455 124,014,130 Supplies 15,361,869 15,442,618 17,815,274 18,055,390 19,025,236 20,772,632 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 62,478,406 64,511,745 64,733,652 66,581,057 68,445,710 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 292,888,460 245,032,587 391,721,710 364,890,611 359,340,522 489,996,522 428,799,082 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 63,313,972 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 612,763,643 865,599,097 736,006,850 699,831,714 710,928,567 858,664,439 824,002,382 Net Operating Income (Loss) (81,855,160) (6,781,355) (82,047,394)43,969,370 (101,478,882) (114,685,573) (52,656,719) Interfund Transfers ------- Increase (Decrease) in Fund Bal.(81,855,160) (6,781,355) (82,047,394)43,969,370 (101,478,882) (114,685,573) (52,656,719) Percentage of Change -17%-2%-21%11%-24%-35%-25% FUND BALANCE E.O.B.$389,207,836 $382,426,481 $300,205,377 $426,395,851 $324,916,969 $210,231,396 $157,574,677 77 METROPOLITAN ST. LOUIS SEWER DISTRICT CONSOLIDATED STATEMENT OF CHANGE IN FUND BALANCE FOR FY22 BUDGET GENERAL FUND REVENUE FUNDS STORMWATER AND OPER. MAINT. & CONST. IMPR FUNDS CONSTRUCTION FUNDS DEBT SERVICE FUNDS SPECIAL FUNDS TOTAL FUND BALANCE B.O.P.$41,408,513 $ - $48,427,126 $260,252,059 $51,533,513 $24,774,639 $426,395,850 Revenue Bonds --- 119,000,000 -- 119,000,000 Wastewater User Charge 299,343 436,597,999 ---- 436,897,342 Taxes -- 43,173,943 --- 43,173,943 Interest on Investments 356,600 -471,700 2,006,500 522,600 252,000 3,609,400 Connection and Other Fees 2,054,000 ----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 5,030,943 436,597,999 45,045,643 121,006,500 522,600 1,246,000 609,449,685 Personnel Services 116,721,991 ----1,159,113 117,881,104 Supplies 19,025,236 ----- 19,025,236 Utilities 16,937,966 ----- 16,937,966 Contractual Services 52,071,643 -647,609 -- 12,014,400 64,733,652 Capital Outlay 5,764,600 -----5,764,600 Construction and Engineering 24,620,000 - 16,788,522 317,932,000 -- 359,340,522 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 - Total Expenditures 200,763,399 - 44,096,668 326,398,107 126,471,987 13,198,406 710,928,567 Net Operating Income (Loss) (195,732,456) 436,597,999 948,975 (205,391,607) (125,949,387) (11,952,406) (101,478,882) Interfund Transfers 189,526,012 (436,597,999)- 107,000,000 126,471,987 13,600,000 - Increase (Decrease) in Fund Bal.(6,206,444)-948,975 (98,391,607)522,600 1,647,594 (101,478,882) Percentage of Change -15%0%2%-38%1%7%-24% FUND BALANCE E.O.P.$35,202,069 $ - $49,376,101 $161,860,452 $52,056,113 $26,422,233 $324,916,968 78 Adjustments Adjustment Explanation Operating Revenues: Sewer service charges 442,822,942$ -$ 442,822,942$ Recovery of (provision for) doubtful sewer service charge (5,925,600) - (5,925,600) Licenses, permits, and other fees 3,048,000 - 3,048,000 Other 1,808,000 - 1,808,000 Total operating revenues 441,753,342 - 441,753,342 Operating Expenses: Pumping and treatment 72,564,884 (1,982,500) 70,582,384 Capital outlay Collection system maintenance 55,757,684 (3,361,700) 52,395,984 Capital outlay Engineering 21,934,126 (8,806,745) 13,127,381 Capital labor General and administrative 69,085,863 (2,707,497) 66,378,366 Capital labor overhead Water backup claims 5,000,000 25,000 5,025,000 Prepaid Insurance Depreciation - 87,633,312 87,633,312 Depreciation Expense Asset Management 8,410,000 687,990 9,097,990 Labor allocated from Engineering Total operating expenses 232,752,557 71,487,860 304,240,418 Operating Income 209,000,784 (71,487,860) 137,512,924 Non-operating Revenues: Property taxes levied by the District 43,173,943 - 43,173,943 Investment income 3,609,400 (1,636,204) 1,973,196 Capital interest revenue Rent and other income 311,000 - 311,000 Total non-operating revenues 47,094,343 (1,636,204) 45,458,139 Non-operating Expenses: Net gain on disposal and sale of capital assets (202,000) 1,066,703 864,703 Asset disposals with remaining book value Non-recurring projects and studies 10,310,000 1,122,941 11,432,941 Labor allocated from Engineering Interest expense 66,088,187 (24,914,372) 41,173,815 Capital interest expense and loan amortizations Total non-operating expenses 76,196,187 (22,724,728) 53,471,459 Income before Capital Contributions 179,898,940 (50,399,336) 129,499,604 Capital Contributions: Utility plant contributed - 6,491,961 6,491,961 Contributed assets Grant revenue 1,400,000 (400,000) 1,000,000 Grant revenue Total capital contributions 1,400,000 6,091,961 7,491,961 Change in Net Position 181,298,940$ (44,307,376)$ 136,991,564$ Balance Sheet Adjustments: Revenue Bonds 119,000,000$ (119,000,000)$ -$ Recorded as an asset on the Balance Sheet Principle Payments (61,157,300) 61,157,300 - Reduces the liability on the Balance Sheet Construction in Progress (340,620,522) 340,620,522 - Recorded as an asset on the Balance Sheet Net Operating Income (Loss)(101,478,882)$ 238,470,446$ 136,991,564$ Note:  All capital and asset related items are recorded on the Balance Sheet for GAAP Statements FY22 Fund Basis vs. GAAP Basis Statement of Operations FY22 Budget Fund Basis Statement of Operations GAAP Basis Statement of Operations 79 Long-Term Liabilities for Pension Plans and Other Postemployment Benefits Other Than Pensions (OPEB) Plans As many other Governmental Organizations across the country, the District faces large-scale, long-term liabilities associated with retiree Pension and OPEB plans. Actuaries determine the amount of the assets that should be set aside now to ensure adequate resources are available in the future. The District’s contributions were made and will continue to be made in accordance with the actuarially determined contribution requirements based on actuarial valuations. The charts below includes liabilities and related ratios for the Pension: Calendar Year Ending December 31, 2019 2018 2017 2016 2015 2014 Total Pension Liability - Ending (a)353,994 334,957 326,365 318,049 296,812 290,412 Plan Fiduciary Net Position - Ending (b)296,201 260,560 277,976 251,010 244,212 250,516 Net Pension Liability - Ending = (a) - (b)57,793$ 74,397$ 48,389$ 67,039$ 52,600$ 39,896$ Fiduciary Net Position as a % of Total Pension Liability 83.67% 77.79% 85.17% 78.92% 82.28% 86.26% Covered Payroll 36,793$ 39,437$ 41,869$ 42,055$ 43,345$ 44,664$ Net Pension Liability as a % of Covered Payroll 157.08% 188.65% 115.57% 159.41% 121.35% 89.32% Notes to Schedule: 1. This schedule will ultimately present ten years of information when available. Schedule of Changes in Net Pension Liability and Related Ratios In (000's) 2. The District FY20 and FY19 Comprehensive Annual Financial Report in Footnote 7 Pension (starting on page 59) and RSI (page 92 ) will provide more details. 80 The Districts health plan for employees and retiree is self-insured. The charts below include liabilities and related rations for the OPEB:         2019 2018 2017 2016 Total OPEB Liability - Ending 23,165$ 24,164$ 24,194$ 22,839$ 1. The District FY20 and FY19 C omprehensive A nnual Financial Report in Footnote 9 Pension (starting on page 68) will provide more details. Schedule of Changes in Net OPEB Liability In (000's) 81 FY22 BUDGET 82 CIRP The Capital Improvement and Replacement Program identifies, prioritizes, establishes scope of work, and oversees completion of wastewater and stormwater related projects. Capital projects are funded via sewer service charges, revenue bonds and tax receipts. Non-capital related projects are funded through the General Fund. 83 CAPITAL IMPROVEMENT AND REPLACEMENT PROGRAM SUMMARY The identification and prioritization of projects to be included in the Capital Improvement and Replacement Program (CIRP) is a multi-step process, requiring continuous monitoring and updating to ensure that the highest priority problems within the District are addressed in a timely manner, given funding limitations. These stages include project identification with conceptual solution, preliminary study, final design and construction. New projects are identified on an ongoing basis to ensure that the District complies with the regulatory requirements of the United States Environmental Protection Agency and Missouri Department of Natural Resources, to address customer problems, remedy deficiencies and implement required collection system and wastewater treatment plant upgrades. At each step in the process the project scope is reevaluated to verify that it continues to meet regulatory requirements and customers’ needs. The project cost is updated based on available information, and the project’s priority is assessed to ensure that the highest priority projects are funded first. Upon the initial identification of the regulatory issues, localized problems, or system deficiencies, a conceptual solution is developed, which includes a project scope, cost estimate and priority ranking relative to similar projects. The District creates a project based on this conceptual solution, and the project may then be incorporated into the CIRP based on priority. Before the year in which funding of the project is anticipated, a preliminary study is performed. In this study, scope is reevaluated in greater detail. A project may be rescheduled to a later fiscal year within the CIRP, should priority ranking be reduced due to increased project cost or modification of its scope. Project cost estimates used in the budget preparation process are usually based on the preliminary study stage of the process. Preliminary study cost estimates are based on incomplete information but are intended to be within thirty percent of the design engineer’s final estimates. The final design of a project is performed by either the District’s Engineering Department staff or by an engineering consultant hired via a qualifications- based selection process. For projects of significant scope and impact, coordination with property owners who will benefit or who will be affected by the construction of the project is achieved at “open-line” meetings hosted by the District. A project is advertised for public bidding a minimum of 30 days, followed by a formal public bid opening. Bids are evaluated to determine the lowest responsive, responsible bidder. A construction contract is then awarded to the lowest responsible, responsive bidder. Wastewater projects are funded via revenue from the wastewater user charge paid by ratepayers. The user charge also supports the sale of revenue bonds to fund the wastewater program. The Sanitary Replacement Fund is used to pay for capital wastewater work, while the General Fund is used to pay for non-capital wastewater related work. The allocation of a given project’s costs between these two funds is an accounting function necessary to facilitate capitalization of District assets. Wastewater projects may also be funded by various Operation, Maintenance, Construction and Improvement (OMCI) Funds, Construction Funds, Special Funds, or the Improvement Fund. Stormwater projects may be funded via the General Fund, Construction Funds, Special Funds, the Improvement Fund, the Districtwide Stormwater Fund, or from various OMCI Funds. The CIRP for the FY22 budget year is summarized by project type on the following pages. For additional information on the stages of identification and prioritization of projects, please refer to the Program Summary section of the FY22 Budget Supplement. 84 Wastewater  Engineering  $47.3 M 13% Wastewater  Construction $282.0 M 80% Continued Wastewater $7.3 M 2% Continued Stormwater $0.4 M 0% Stormwater  Construction $14.5 M 4% Stormwater  Engineering $1.4 M 1% Capital Improvement and Replacement Program FY22 Total $352.9 M The above does not include the General Fund Project of $6.4 Million dollars for Oracle Cloud Project for grand total of $359.4 million. 85 TYPE OF PROJECT PROJECT COST CONSTRUCTION Wastewater Engineering 67 $47,253,000 Wastewater Construction 53 281,979,000 Stormwater Engineering 4 1,430,000 Stormwater Construction 16 14,529,522 TOTAL:140 $345,191,522 CONTINUED Wastewater Continued 2 $7,300,000 Stormwater Continued 2 449,000 TOTAL:4 $7,749,000 TOTAL CIRP:144 $352,940,522 The above does not include the General Fund Project of $6.4 Million dollars for Oracle Cloud Project for grand total of $359.4 million. METROPOLITAN ST. LOUIS SEWER DISTRICT CAPITAL IMPROVEMENT AND REPLACEMENT PROGRAM SUMMARY - FY22 NUMBER OF PROJECTS 86 Operating Expense Impact of CIRP    Many of the CIRP projects have minor impacts on the O&M costs of the District.  Some of these impacts related to additional feet of pipe and I/I  removal are quantified in the following pages.  Some projects have more significant impacts, and those are discussed below.  Maline Creek Tunnel Project  A 28‐foot diameter underground combined sewer storage facility 3,000 feet in length was constructed as part of the District’s solution to  eliminate combined sewer overflows.  As a part of this project, a 12.5 MGD pump station was constructed which is expected to add  approximately $60 thousand per year in additional electric costs to the District’s budget beginning in FY22.  To learn more about this tunnel, please visit our website for an interactive learning experience full of facts regarding this project.   https://msdprojectclear.org/virtual‐tours/maline‐creek‐tunnel‐virtual‐tour‐experience/    Gravois Trunk Sanitary Storage  Facility  A storage facility with a capacity of  7.8 million gallons was constructed  to store wet weather sanitary flows  to facilitate the elimination of two  constructed sanitary sewer  overflows.  As part of this project, a  pump station was constructed.  That  pump station is expected to  contribute an additional $50  thousand per year to the District’s  electrical costs beginning with the  FY22 budget year.   The image at the right shows the  two tanks under construction.  87 Cost/Foot (0.30)0.7742 $0.00040 PROJECT DESCRIPTION Feet Pipe Added Cost Impact Project Budget for I/I Removal Cost Impact WASTEWATER CONSTRUCTION PROJECTS WEBSTER GROVES TRUNK E SANITARY REHABILITATION AND I/I REDUCTION PHASE IV PART 3 3,200 2,477$ -$ -$ Carryover, No page HARLEM BADEN RELIEF PHASE IV (HEBERT) - HAMILTON TO DARVER TRUNK SEWER 3,660 2,834 - - Carryover, No page BADEN CITYSHED MITIGATION BASINS (CALVARY, FREDERIK, PARTRIDGE AND TILLIE) - SEPARATION SEWERS 11,000 8,516 - - 69 CANTERBURY AND ROLAND SANITARY RELIEF (NELSON DR TO ROLAND BLVD) 1,680 1,301 - - 73 CAREY CT 1664 SANITARY AND STORM SEWER REPLACEMENT 1,283 993 - - 75 CLAYTON RD 9925 SANITARY SEWER REPLACEMENT 395 306 - - 79 COLDWATER SANITARY RELIEF SECTION B, C & D - SECTION B REHABILITATION - - 1,600,000 (640) 80 DC-02 & DC-03 SANITARY RELIEF (BRENTWOOD BLVD TO CONWAY RD) PHASE III AND PHASE IV 16,200 12,542 - - 83 DOLAN PLACE AND GRANDVIEW PLACE COMBINED SEWER RELIEF 610 472 - - 85 EARTH CITY UPS PUMP STATION (P-702) REPLACEMENT PHASE II 394 305 - - 87 FENTON CREEK PUMP STATION (P-425) IMPROVEMENTS 1,540 1,192 - - 89 FF-07 FEE FEE CREEK SANITARY RELIEF (MEADOWSIDE DR TO WILLOW BROOK DR)3,700 2,865 - - 90 FISHPOT TRUNK WEST AND ED LOU LANE I/I REDUCTION (SMITH DR AND VLASIS DR)343 266 - - 91 GEYER SANITARY RELIEF AND WINDSOR SPRINGS P-521 STORAGE (BIG BEND BLVD TO WINDSOR SPRINGS DR)6,460 5,001 - - 92 GRAND GLAIZE TRUNK SANITARY RELIEF (BALLWIN GOLF CLUB TO CLAYMONT COVE CT)1,935 1,498 - - 93 HAMPTON CREEK SANITARY RELIEF (DEER CREEK TRUNK TO OXFORD DR) PHASE IB 324 251 - - 94 INFRASTRUCTURE REPAIRS (REHABILITATION) (2022) CONTRACT A - - 2,500,000 (1,000) 96 INFRASTRUCTURE REPAIRS (REHABILITATION) (2022) CONTRACT B - - 2,500,000 (1,000) 97 LEMAY PUBLIC I/I REDUCTION AND REHABILITATION (2022) CONTRACT A - - 2,932,000 (1,173) 100 LOUISVILLE AVENUE AND OAKLAND AVENUE COMBINED SEWER RELIEF 1,750 1,355 - - 101 MC-02 WATSON TO EDGAR RD SANITARY RELIEF (SKME-580A)9,050 7,007 - - 109 OAKWOOD FARMS PUMP STATION (P-470) ELIMINATION 920 712 - - 112 PRICE TO PIONEER SANITARY RELIEF 5,665 4,386 - - 113 SCHUETZ ROAD SANITARY RELIEF (FOREST BROOK LN TO SUNNY WOOD CT)1,033 800 - - 114 SOUTH BROADWAY AT MERAMEC COMBINED SEWER REPLACEMENT 1,700 1,316 - - 116 ST. GEORGE CREEK SANITARY RELIEF (DAISY LN TO GRAVOIS RD TO NEW HAMPSHIRE AVE)2,510 1,943 - - 117 ST. JACQUES SANITARY RELIEF (ST. JACQUES ST TO N LAFAYETTE ST)349 270 - - 118 SUB-TRUNK #2 SANITARY RELIEF (BIRMINGHAM CT TO COVE LN)4,400 3,406 - - 119 SUB-TRUNK #3 SANITARY RELIEF (MURIEL DR TO JENNER LN)4,300 3,329 - - 120 TREVILLIAN 20 AND 50 SANITARY SEWER REPLACEMENT 360 279 - - 121 WASHINGTON TERRACE 14 SEWER REPLACEMENT 100 77 - - 122 WATKINS CREEK PUMP STATION (P-101) FORCEMAIN REPLACEMENT (COAL BANK RD TO SPRING GARDEN DR) Total Wastewater Construction Projects 84,861 65,699$ 9,532,000$ (3,813)$ Budget Supplement Page Number CIRP PROJECTS WITH IMPACT ON OPERATING COSTS FISCAL YEAR 2022 CIRP Impact on Operating Costs 88 Cost/Foot (0.30)0.7742 $0.00040 PROJECT DESCRIPTION Feet Pipe Added Cost Impact Project Budget for I/I Removal Cost Impact Budget Supplement Page Number CIRP PROJECTS WITH IMPACT ON OPERATING COSTS FISCAL YEAR 2022 CIRP Impact on Operating Costs STORMWATER CONSTRUCTION PROJECTS BROADHEAD #921 STORM SEWER 176 136$ -$ -$ 146 DEKAMAY DRIVE STORM SEWER (MGJB-130)1,050 813 - - 149 ORCHARD AND WINDSOR LANE STORM SEWER 579 448 - - 153 STORMWATER INFRASTRUCTURE REPAIRS (REHABILITATION) (2022) - - 2,000,000 (800) 157 Total Stormwater Construction Projects 1,805 1,397$ 2,000,000$ (800)$ TOTAL 86,666 $ 67,097 $11,532,000 $ (4,613) NOTES: 2. Projects that include rehabilitation or replacement will result in a savings in operating costs due to reduced need for preventive maintenance and possible basement back-ups. Inflow and Infiltration (I/I) projects results in less wastewater being processed at treatment facilities. Sewer separation and relief projects result in added sewer pipe so an added cost is expected in maintenance of those structures. 1. Only projects with an impact on operating costs are included here. For a full list of projects, please see the FY18 Budget Supplement located in the appendix. 89 WASTEWATER CONSTRUCTION PROJECTS The projects described in this section are related to construction, rehabilitation or maintenance repair of sanitary or combined sewers, pump stations and force mains improvements to existing treatment plants, and the reduction of inflow and infiltration into the sewer system. These types of projects help alleviate building backups, address regulatory issues, enable the removal of sanitary and combined sewer overflows, and rebuild part of our aging infrastructure system. Fifty-three (53) projects are to be funded at a total estimated cost of $281,979,000. The District’s revenue sources for construction of most of these projects are the Sanitary Replacement Fund and the General Fund, which receive money from wastewater user charges and from the sale of revenue bonds. The remaining projects will be funded with revenues from the Stormwater Regulatory Fund*, and Special Funds. The property taxes collected within the boundaries of the OMCI Taxing Districts must be spent for improvements within their specific areas of collection. The Improvement Fund also receives revenues from various connection fees. *The Stormwater Regulatory Fund is generally reserved for stormwater expenses, but the wastewater project planned for this fund is related to the wastewater consent decree and includes stormwater regulatory benefits. 90 PROJECT NAME MUNICIPALITY COST ESTIMATE PAGE (1) 1101 - General Fund CSO VOLUME REDUCTION GREEN INFRASTRUCTURE Various $5,000,000 81 CSO VOLUME REDUCTION GREEN INFRASTRUCTURE - RIVER DES PERES Various $3,000,000 82 $8,000,000 2 5110 - Stormwater Regulatory Fund CANTERBURY AND ROLAND SANITARY RELIEF (NELSON DR TO ROLAND BLVD)Northwoods $320,000 74 CAREY CT 1664 SANITARY AND STORM SEWER REPLACEMENT Hazelwood $60,000 76 $380,000 1 6660 - Sanitary Replacement Fund BADEN CITYSHED MITIGATION BASINS (CALVARY, FREDERIK, PARTRIDGE AND TILLIE) - SEPARATION SEWERS St. Louis City $4,000,000 69 BISSELL - COLDWATER - MISSOURI - MERAMEC PUBLIC I/I REDUCTION (2022) CONTRACT A Various $4,216,000 70 BISSELL - COLDWATER - MISSOURI - MERAMEC PUBLIC I/I REDUCTION (2022) CONTRACT B Various $2,906,000 71 BISSELL POINT WWTF TRICKLING FILTER MEDIA REPLACEMENT St. Louis City $11,000,000 72 CANTERBURY AND ROLAND SANITARY RELIEF (NELSON DR TO ROLAND BLVD) Northwoods $1,084,000 73 CAREY CT 1664 SANITARY AND STORM SEWER REPLACEMENT Hazelwood $1,240,000 75 CAULKS CREEK A PUMP STATION (P-750) IMPROVEMENTS Chesterfield $5,000,000 77 CLAYTON MERAMEC ELEMENTARY PRIVATE I/I REMOVAL (S. MERAMEC AVE AT WALINCA TER)Clayton $500,000 78 CLAYTON RD 9925 SANITARY SEWER REPLACEMENT Ladue $285,000 79 COLDWATER SANITARY RELIEF SECTION B, C & D - SECTION B REHABILITATION Unincorporated $1,600,000 80 DC-02 & DC-03 SANITARY RELIEF (BRENTWOOD BLVD TO CONWAY RD) PHASE III AND PHASE IV Ladue $17,500,000 83 DEER CREEK SANITARY TUNNEL (CLAYTON RD TO RDP) - PUMP STATION Shrewsbury $15,000,000 84 DOLAN PLACE AND GRANDVIEW PLACE COMBINED SEWER RELIEF St. Louis City $3,000,000 85 EARTH CITY EXPRESSWAY PUMP STATION (P-708) REPLACEMENT Unincorporated $1,700,000 86 EARTH CITY UPS PUMP STATION (P-702) REPLACEMENT PHASE II Unincorporated $1,500,000 87 EASEMENT ACQUISITION FOR WASTEWATER PROJECTS (2022)Various $3,500,000 88 FENTON CREEK PUMP STATION (P-425) IMPROVEMENTS Unincorporated $930,000 89 PROJECT LISTING FY22 Subtotal: Number of Projects 2 WASTEWATER CONSTRUCTION PROJECTS Subtotal: Number of Projects 1 91 PROJECT NAME MUNICIPALITY COST ESTIMATE PAGE (1) PROJECT LISTING FY22 WASTEWATER CONSTRUCTION PROJECTS 6660 - Sanitary Replacement Fund - Continued FF-07 FEE FEE CREEK SANITARY RELIEF (MEADOWSIDE DR TO WILLOW BROOK DR) Unincorporated $600,000 90 FISHPOT TRUNK WEST AND ED LOU LANE I/I REDUCTION (SMITH DR AND VLASIS DR) Ballwin $300,000 91 GEYER SANITARY RELIEF AND WINDSOR SPRINGS P-521 STORAGE (BIG BEND BLVD TO WINDSOR SPRINGS DR)Various $5,030,000 92 GRAND GLAIZE TRUNK SANITARY RELIEF (BALLWIN GOLF CLUB TO CLAYMONT COVE CT)Ballwin $740,000 93 HAMPTON CREEK SANITARY RELIEF (DEER CREEK TRUNK TO OXFORD DR) PHASE IB Brentwood $3,000,000 94 INFRASTRUCTURE REPAIRS (FACILITIES) (2022)Various $3,000,000 95 INFRASTRUCTURE REPAIRS (REHABILITATION) (2022) CONTRACT A Various $2,500,000 96 INFRASTRUCTURE REPAIRS (REHABILITATION) (2022) CONTRACT B Various $2,500,000 97 INFRASTRUCTURE REPAIRS (WASTEWATER) (2022)Various $7,000,000 98 JEFFERSON BARRACKS TUNNEL (LEMAY WWTP TO MARTIGNEY PS)Unincorporated $35,000,000 99 LEMAY PUBLIC I/I REDUCTION AND REHABILITATION (2022) CONTRACT A Various $2,932,000 100 LOUISVILLE AVENUE AND OAKLAND AVENUE COMBINED SEWER RELIEF St. Louis City $2,275,000 101 LOWER MERAMEC RIVER SYSTEM IMPROVEMENTS - BAUMGARTNER TO FENTON WWTF TUNNEL Various $48,000,000 102 LOWER MERAMEC WWTF - ADMINISTRATION BUILDING FACILITY IMPROVEMENTS Unincorporated $1,800,000 103 LOWER MERAMEC WWTF - INFLUENT PUMP STATION IMPROVEMENTS Unincorporated $17,500,000 104 LOWER MERAMEC WWTF - SOLIDS HANDLING EQUIPMENT REPLACEMENT Unincorporated $3,900,000 105 LOWER MERAMEC WWTF CORROSION AND HUMIDITY CONTROL IMPROVEMENTS PHASE II Unincorporated $2,700,000 106 LOWER MERAMEC WWTF EXPANSION PHASE II Unincorporated $30,000,000 107 LOWER MERAMEC WWTF FITTING REPLACEMENT Unincorporated $1,800,000 108 MC-02 WATSON TO EDGAR RD SANITARY RELIEF (SKME-580A)Various $2,000,000 109 MC-02 WATSON TO EDGAR RD SANITARY RELIEF (SKME-580A)Various $4,000,000 110 MISSOURI RIVER WWTF DIGESTER GAS STORAGE COVER REPLACEMENT Maryland Heights $1,289,000 111 OAKWOOD FARMS PUMP STATION (P-470) ELIMINATION Ballwin $445,000 112 PRICE TO PIONEER SANITARY RELIEF Olivette $4,000,000 113 SCHUETZ ROAD SANITARY RELIEF (FOREST BROOK LN TO SUNNY WOOD CT)Unincorporated $753,000 114 SHREWSBURY SANITARY RELIEF SEWER AND I/I REDUCTION (WEIL AVE AND I-44)Various $980,000 115 SOUTH BROADWAY AT MERAMEC COMBINED SEWER REPLACEMENT St. Louis City $1,500,000 116 ST. GEORGE CREEK SANITARY RELIEF (DAISY LN TO GRAVOIS RD TO NEW HAMPSHIRE AVE)Unincorporated $3,305,000 117 ST. JACQUES SANITARY RELIEF (ST. JACQUES ST TO N LAFAYETTE ST)Florissant $155,000 118 SUB-TRUNK #2 SANITARY RELIEF (BIRMINGHAM CT TO COVE LN)Unincorporated $2,515,000 119 92 PROJECT NAME MUNICIPALITY COST ESTIMATE PAGE (1) PROJECT LISTING FY22 WASTEWATER CONSTRUCTION PROJECTS 6660 - Sanitary Replacement Fund - Continued SUB-TRUNK #3 SANITARY RELIEF (MURIEL DR TO JENNER LN) Unincorporated $1,905,000 120 TREVILLIAN 20 AND 50 SANITARY SEWER REPLACEMENT Various $435,000 121 WASHINGTON TERRACE 14 SEWER REPLACEMENT St. Louis City $279,000 122 WATKINS CREEK PUMP STATION (P-101) FORCEMAIN REPLACEMENT (COAL BANK RD TO SPRING GARDEN DR)St. Louis City $1,600,000 123 WATKINS CREEK PUMP STATION (P-101) REPLACEMENT Unincorporated $2,900,000 124 $273,599,000 Subtotal: Number of Projects 52 52 $281,979,000 TOTAL: NUMBER OF PROJECTS 56 56 (1)  The Page refers to the page number in the Budget Supplement Appendix Note: Highted projects have split funding, these projects include both wastewater and stormwater work. Those projects will have one budget lines for each budgeted fund but are  counted as one project . 93 WASTEWATER ENGINEERING PROJECTS The projects described in this section relate to the preliminary or final design of new or rehabilitated sanitary and combined sewer systems, pump stations, force mains, and treatment plants. Also included in this section are projects relating to combined and separate sewer overflow elimination and separation projects, additional appropriations for combined and separate sewer area inflow/infiltration assessments, combined and separate sewer area CCTV inspections and physical inspection of sewers, construction management services, and continued fundin g of the District’s Watershed Design efforts. The construction phase of design projects are planned in later fiscal years due to the complexity of the designs, the size of the projects, and the time required to obtain needed easements. Sixty-seven (67) wastewater engineering projects are planned at a total estimated cost of $47,253,000. The cost estimates indicated are for only the required engineering work and do not include construction. The project scopes are fully described in the Budget Supplement document located in the appendix. The District’s revenue sources for the majority of these projects are from the Sanitary Replacement Fund and the General Fund. 94 PROJECT NAME MUNICIPALITY COST ESTIMATE PAGE (1) 1101 - General Fund CCTV INSPECTION AND PHYSICAL INSPECTION OF SEWERS (2020) Various $2,500,000 9 CRITICAL INFRASTRUCTURE ASSESSMENT AND ASSET INVESTIGATION (2020) Various $1,700,000 15 FLOW METERING AND MONITORING (2022)Various $2,500,000 21 GENERAL SERVICES AGREEMENT - PROPERTY APPRAISAL (2021) CONTRACT A Various $75,000 29 GENERAL SERVICES AGREEMENT - PROPERTY APPRAISAL (2021) CONTRACT B Various $75,000 30 GENERAL SERVICES AGREEMENT - PROPERTY APPRAISAL (2021) CONTRACT C Various $75,000 31 GENERAL SERVICES AGREEMENT - PROPERTY APPRAISAL (2021) CONTRACT D Various $75,000 32 LOWER & MIDDLE RDP CSO CONTROLS SYSTEM IMPROVEMENTS (WATERSHED CONSULTANT) Various $150,000 44 RADAR RAINFALL DATA (2020)Various $150,000 53 RDP TRIBUTARIES & UPPER RDP CSO CONTROLS & LOWER MERAMEC SYSTEM IMPROVEMENTS (WATERSHED Various $600,000 54 ST. LOUIS COMBINED SEWER OVERFLOWS PROGRAM - CORPS OF ENGINEERS - PHASE II Various $10,000 60 STREAM FLOW GAUGE OPERATION AND MAINTENANCE (USGS) Various $540,000 62 STREAM FLOW WATER QUALITY SAMPLING (2020)Various $270,000 63 WET WEATHER OPTIMIZATION STUDY Various $1,500,000 67 $10,220,000 14 6660 - Sanitary Replacement Fund ARV ELLEN SANITARY RELIEF (TESSON CREEK ESTATES DR TO MADAFORD LN) Unincorporated $95,000 1 BISSELL & LEMAY WWTF FLUIDIZED BED INCINERATORS Various $2,050,000 2 BISSELL - COLDWATER - MISSOURI - MERAMEC PUBLIC I/I REDUCTION (2023) CONTRACT C Various $48,000 3 BISSELL - COLDWATER - MISSOURI - MERAMEC PUBLIC I/I REDUCTION (2023) CONTRACT D Various $58,000 4 BISSELL - COLDWATER - MISSOURI - MERAMEC PUBLIC I/I REDUCTION (2023) CONTRACT E Various $87,000 5 BISSELL - COLDWATER - MISSOURI - MERAMEC PUBLIC I/I REDUCTION (2023) CONTRACT F Various $52,000 6 BURNING TREE INFRASTRUCTURE REPAIR (N. WATERFORD DR TO FOX RUN DR) Florissant $103,000 7 CAULKS CREEK PUMP STATION B (P-751) RELOCATION Chesterfield $1,035,000 8 CLARK AVE SANITARY RELIEF (LACLEDE STA RD TO YEATMAN AVE) Webster Groves $323,000 10 CONSTRUCTION MANAGEMENT SERVICES - LOWER AND MIDDLE RDP TUNNEL FACILITIES Various $2,700,000 11 CONSTRUCTION MANAGEMENT SERVICES - LOWER MERAMEC AND DEER CREEK TUNNELS Various $4,800,000 12 CONSTRUCTION MANAGEMENT SERVICES - TANK/TREATMENT/PUMP STATION FACILITIES Various $7,000,000 13 CONWAY ROAD SANITARY RELIEF (CONWAY LN TO DWYER AVE) Ladue $108,000 14 CSO - MARY AVENUE SOUTH OF MANCHESTER CSO INTERCEPTOR (I-132)/OUTFALL (L-106) ELIMINATION PHASE II Brentwood $150,000 16 PROJECT LISTING FY22 WASTEWATER ENGINEERING PROJECTS Subtotal: Number of Projects 14 95 PROJECT NAME MUNICIPALITY COST ESTIMATE PAGE (1) PROJECT LISTING FY22 WASTEWATER ENGINEERING PROJECTS 6660 - Sanitary Replacement Fund - Continued CSO - SHREWSBURY AVE CSO INTERCEPTOR (I-293)/OUTFALL (L-166) SEWER SEPARATION Shrewsbury $450,000 17 DANIEL BOONE - LAWNVIEW CREEK I/I REDUCTION Unincorporated $161,000 18 ELTORA WET WEATHER STORAGE FACILITY Pagedale $100,000 19 FILLMORE PUMP STATION (P-308) REHABILITATION St. Louis City $300,000 20 GENERAL SERVICES AGREEMENT - CONSTRUCTION MANAGEMENT (2022) Various $2,000,000 22 GENERAL SERVICES AGREEMENT - FACILITY & SEWER DESIGN (2018) CONTRACT B Various $50,000 23 GENERAL SERVICES AGREEMENT - FACILITY & SEWER DESIGN (2022) CONTRACT A Various $475,000 24 GENERAL SERVICES AGREEMENT - FACILITY & SEWER DESIGN (2022) CONTRACT B Various $250,000 25 GENERAL SERVICES AGREEMENT - GEOTECHNICAL (2022) CONTRACT A Various $85,000 26 GENERAL SERVICES AGREEMENT - GEOTECHNICAL (2022) CONTRACT B Various $85,000 27 GENERAL SERVICES AGREEMENT - GEOTECHNICAL (2022) CONTRACT C Various $85,000 28 GENERAL SERVICES AGREEMENT - SURVEY SERVICES (2022) CONTRACT A Various $50,000 33 GENERAL SERVICES AGREEMENT - SURVEY SERVICES (2022) CONTRACT B Various $50,000 34 GENERAL SERVICES AGREEMENT - SURVEY SERVICES (2022) CONTRACT C Various $50,000 35 GENERAL SERVICES AGREEMENT - SURVEY SERVICES (2022) CONTRACT D Various $50,000 36 GENERAL SERVICES AGREEMENT - SURVEY SERVICES (2022) CONTRACT E Various $50,000 37 HAMPTON CREEK SANITARY RELIEF (DEER CREEK TRUNK TO OXFORD DR) PHASE I Various $200,000 38 HARLEM - BADEN RELIEF PHASE IV (HEBERT) BUILDING DEMOLITION AND DESIGN St. Louis City $600,000 39 HAWTHORNE ESTATES SANITARY RELIEF (RANCH LN TO CLAYTON HILLS LN)Town and Country $319,000 40 JEFFERSON BARRACKS TUNNEL (LEMAY WWTP TO MARTIGNEY PS)Unincorporated $400,000 41 L51 PUMP STATION FORCEMAIN IMPROVEMENTS Various $1,161,000 42 LINDBERGH SANITARY RELIEF (MEADOWSIDE DR TO N LINDBERGH BLVD)Unincorporated $401,000 43 LOWER & MIDDLE RDP CSO CONTROLS SYSTEM IMPROVEMENTS (WATERSHED CONSULTANT)Various $270,000 45 LOWER MERAMEC RIVER SYSTEM IMPROVEMENTS - BAUMGARTNER TO FENTON WWTF TUNNEL Various $650,000 46 LOWER MERAMEC WWTF EXPANSION PHASE II Unincorporated $1,000,000 47 LOWER MERAMEC WWTF EXPANSION PHASE II Unincorporated $2,000,000 48 MCCUTCHEON RD AND THORNDELL SANITARY RELIEF Richmond Heights $405,000 49 MULBERRY CREEK SANITARY RELIEF (HARWICH DR TO S LINDBERGH BLVD)Crestwood $531,000 50 NORMANDIE SANITARY RELIEF (PAGE AVE TO SAINT CHARLES ROCK ROAD)Unincorporated $1,661,000 51 PUMP STATION REPLACEMENT PROJECTS (PHASE I)Various $150,000 52 SCADA SYSTEM UPGRADE Various $1,000,000 55 SMITH CREEK LADUE ROAD SANITARY RELIEF (ROYAL MANOR DR TO HEWLETT CT)Creve Coeur $518,000 56 96 PROJECT NAME MUNICIPALITY COST ESTIMATE PAGE (1) PROJECT LISTING FY22 WASTEWATER ENGINEERING PROJECTS 6660 - Sanitary Replacement Fund - Continued SPIRIT 2 FORCEMAIN IMPROVEMENTS (P-736 TO P-750)Chesterfield $220,000 57 SPOEDE ROAD SANITARY SEWER IMPROVEMENTS Creve Coeur $120,000 58 ST. JOACHIM'S SANITARY RELIEF (ST. GENEVIEVE LN TO LYNROS DR) St. Ann $550,000 59 ST. MATTHIAS SANITARY RELIEF (ST. SHAWN LN TO STONEHARD DR) St. Ann $306,000 61 UPPER FISHPOT EAST SANITARY RELIEF (FIELD AVE TO WOLFF LN) Ellisville $404,000 64 WATKINS-SPANISH SANITARY RELIEF (MALAGA ST TO TRAMPE AVE) Unincorporated $363,000 65 WESTWOOD COUNTRY CLUB SANITARY RELIEF (DEER CREEK TO WESTWOOD CT) Westwood $513,000 66 WOODSON SANITARY RELIEF (FLORA AVE TO LACKLAND RD) Overland $391,000 68 $37,033,000 54 $47,253,000 68 (1)  The Page refers to the page number in the Budget Supplement Appendix Note: Highted projects have split funding, these projects include both wastewater and stormwater work. Those projects will have one budget lines for each budgeted fund but are counted  as one project . TOTAL: NUMBER OF PROJECTS 68 Subtotal: Number of Projects 54 97 STORMWATER CONSTRUCTION PROJECTS The projects described in this section are related to constructing storm sewers, channels, and creek bank stabilization, which will help alleviate flooding and erosion problems. There are sixteen (16) projects planned at a total estimated cost of $14,529,522. The District’s revenue sources for these projects are from the Stormwater Regulatory Fund, Districtwide Stormwater Fund and from the property tax revenue in various Operation, Maintenance, Construction and Improvement (OMCI) Funds currently established throughout the District. 98 PROJECT NAME MUNICIPALITY COST ESTIMATE PAGE (1) 5110 - Stormwater Regulatory Fund STORMWATER QUALITY GREEN INFRASTRUCTURE - SMALL GRANT RAINSCAPING PROGRAM Various $200,000 158 $200,000 1 5120 - Districtwide Stormwater Fund BROADHEAD #921 STORM SEWER Unincorporated $265,000 146 DEKAMAY DRIVE STORM SEWER (MGJB-130)Unincorporated $355,000 149 ORCHARD AND WINDSOR LANE STORM SEWER Kirkwood $250,000 153 STORMWATER INFRASTRUCTURE REPAIRS (2022)Various $6,000,000 156 STORMWATER INFRASTRUCTURE REPAIRS (REHABILITATION) (2022)Various $2,000,000 157 WC-33 LA PADERA - EL CAMARA STORM IMPROVEMENT Unincorporated $395,000 161 $9,265,000 6 5564 - Coldwater Creek OMCI Fund COLDWATER CREEK OMCI REIMBURSEMENTS PROGRAM Various $1,076,519 147 $1,076,519 1 5566 - Deer Creek OMCI Fund DEER CREEK OMCI REIMBURSEMENTS PROGRAM Various $1,958,164 148 EASEMENT ACQUISITION FOR DEER CREEK OMCI PROJECTS (2021)Various $350,000 150 $2,308,164 2 5571 - Gravois Creek RECO AVENUE BANK STABILIZATION Crestwood $250,000 154 $250,000 1 PROJECT LISTING FY22 STORMWATER CONSTRUCTION PROJECTS Subtotal: Number of Projects 1 Subtotal: Number of Projects 6 Subtotal: Number of Projects 1 Subtotal: Number of Projects 2 Subtotal: Number of Projects 1 99 PROJECT NAME MUNICIPALITY COST ESTIMATE PAGE (1) PROJECT LISTING FY22 STORMWATER CONSTRUCTION PROJECTS 5576 - Maline Creek OMCI Fund EASEMENT ACQUISITION FOR MALINE OMCI PROJECTS (2021)Various $80,000 151 $80,000 1 5583 - Sugar Creek OMCI Fund SUGAR CREEK OMCI REIMBURSEMENTS PROGRAM Various $149,498 159 $149,498 $1 5584 - University City OMCI Fund EASEMENT ACQUISITION FOR UNIVERSITY CITY OMCI PROJECTS (2021)Various $95,000 152 UNIVERSITY CITY OMCI REIMBURSEMENTS PROGRAM Various $495,049 160 2 $590,049 5587 - Watkins Creek OMCI Fund WC-33 LA PADERA - EL CAMARA STORM IMPROVEMENT Unincorporated $486,000 162 $486,000 1 5593 - Sem Br Of River Des Peres OMCI Fund SEMINARY OMCI REIMBURSEMENTS PROGRAM Various $124,292 155 1 $124,292 $14,529,522 17 (1)  The Page refers to the page number in the Budget Supplement Appendix 11 Note: Indicated projects have split funding, these projects include both wastewater and stormwater work. Those projects will have one budget lines for each budgeted fund but are counted as one project . TOTAL: NUMBER OF PROJECTS 17 Subtotal: Number of Projects 1 Subtotal: Number of Projects 1 Subtotal: Number of Projects 2 Subtotal: Number of Projects 1 Subtotal: Number of Projects 1 100 STORMWATER ENGINEERING PROJECTS There are four (4) stormwater engineering projects planned at a total estimated cost of $1,430,000. The cost estimates indicated are for only the required engineering work and do not include construction. The scope of the projects is fully described in the budget supplement located in the appendix. The District’s revenue sources for these projects are from the Districtwide Stormwater Fund and from the property tax revenue in various Operation, Maintenance, Construction and Improvement (OMCI) Funds currently established throughout the District. 101 PROJECT NAME MUNICIPALITY COST ESTIMATE PAGE (1) 5110 - Stormwater Regulatory Fund GENERAL SERVICES AGREEMENT - WATER QUALITY SUPPORT SERVICES (2021) Various $100,000 142 $100,000 1 5120 - Districtwide Stormwater Fund HALL STREET STORM SEWERS St. Louis City $500,000 144 STORMWATER ASSET INVESTIGATIONS (2022)Various $800,000 145 $1,300,000 2 5571 - Gravois Creek OMCI Fund GRAVOIS CREEK OMCI STORMWATER DESIGN (CONTRACT F)Various $30,000 143 $30,000 1 $1,430,000 4 (1)  The Page refers to the page number in the Budget Supplement Appendix Note: Highted projects have split funding, these projects include both wastewater and stormwater work. Those projects will have one budget lines for each budgeted fund but are counted as one  project . TOTAL: NUMBER OF PROJECTS 4 PROJECT LISTING FY22 STORMWATER ENGINEERIING PROJECTS Subtotal: Number of Projects 2 Subtotal: Number of Projects 1 Subtotal: Number of Projects 1 102 CONTINUED WASTEWATER PROJECTS Some of the District’s Wastewater Projects are continued from previous fiscal years due to difficulties in easement acquisition, the permit process from other agencies, design revisions or status, or other special requirements or issues. There are two (2) wastewater projects that were identified in previous budget supplements that are on the continued list. These projects have a total estimated cost of $7,300,000. The District’s revenues to construct these projects are from the Sanitary Replacement Fund. 103 PROJECT NAME MUNICIPALITY COST ESTIMATE PAGE (1) 6660 - Sanitary Replacement Fund WEBSTER GROVES TRUNK E SANITARY REHABILITATION AND I/I REDUCTION PHASE IV PART 3 Webster Groves $1,300,000 Carryover, no page HARLEM BADEN RELIEF PHASE IV (HEBERT) - HAMILTON TO DARVER TRUNK SEWER Various $6,000,000 Carryover, no page $7,300,000 2 PROJECT LISTING FY22 WASTEWATER CONTINUED PROJECTS TOTAL: NUMBER OF PROJECTS 2 104 CONTINUED STORMWATER PROJECTS Some of the District’s Stormwater Projects are continued from previous fiscal years due to difficulties in easement acquisition, the permit process from other agencies, design revisions or status, or other special requirements or issues. There are two (2) stormwater projects that were identified in previous budget supplements that are on the continued list. These projects have a total estimated cost of $449,000. The District’s revenues to construct these projects are from the appropriate Operation, Maintenance, Construction, and Improvement (OMCI) Funds, or the Districtwide Stormwater Fund. 105 PROJECT NAME MUNICIPALITY COST ESTIMATE PAGE (1) 5566 - Deer Creek OMCI Fund TIMBER TRAIL - BRIAR RIDGE CHANNEL IMPROVEMENTS Frontenac $249,000 Carryover, no page $249,000 1 5584 - University City OMCI Fund SIMS AVE STORM BUYOUT Overland $200,000 Carryover, no page $200,000 1 $449,000 2 (1)  The Page refers to the page number in the Budget Supplement Appendix TOTAL: NUMBER OF PROJECTS 2 PROJECT LISTING FY22 STORMWATER CONTINUED PROJECTS Subtotal: Number of Projects 1 Subtotal: Number of Projects 1 106 07/20 07/21 07/22 07/23 ** *Represents a rate increase (FY23 & FY24 are proposed rate increases) Note: The FY22 numbers doesn't include the General Fund Project of $6.4 Million dollars for Oracle Cloud Project for grand total of $359.4 million. 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 higher than what is  shown on the Consolidated Statement of Change in Fund Balance page. STORMWATER $25.0M $16.4M $32.4M $14.0M Stormwater Projects Stormwater Projects Stormwater Projects Stormwater Projects FY21 FY22 FY23 FY24 $165.7M $119M $237.6M $250.8M Issue Additional Bonds Issue Additional Bonds Issue Additional Bonds Issue Additional Bonds Wastewater Projects $366.7M $336.5M $457.6M $498.8M MSD CIRP Proposed Funding Timeline Through June 30, 2024 WASTEWATER Wastewater Projects Wastewater Projects Wastewater Projects 107 Total Total Total Program/Year 2003 - 2012 2013 2014 2015 2016 2017 2018 2019 2020 2021 2022 2003 2023 2003 Actuals Actual Actual Actual Actual Actual Actual Actual Actual Forecast Budget -2022 -2028 -2028 Collection System Improvement $818.0 $160.3 $203.4 $230.7 $262.9 $258.5 $269.3 $283.7 $230.8 $317.4 $261.5 $3,296.5 $1,393.1 $4,689.6 Treatment Plant Improvements 726.7 29.7 9.1 17.5 7.1 4.8 16.6 6.4 24.5 29.5 75.0 946.9 803.9 1,750.8 Stormwater 99.0 5.1 5.2 5.5 6.1 22.9 7.5 21.6 16.1 23.3 16.4 228.7 85.0 313.7 Other 12.4 0.0 0.0 0.0 1.5 0.0 0.0 0.0 0.0 0.0 0.0 13.9 0.0 13.9 TOTAL $1,656.2 $195.1 $217.7 $253.7 $277.6 $286.2 $293.4 $311.7 $271.4 $370.2 $352.9 $4,486.1 $2,282.0 $6,768.1 Capital Improvement and Replacement Program represented in amounts appropriated or currently estimated amounts to be appropriated Multi-Decade Capital Improvement and Replacement Program Fiscal Year 2003 to Fiscal Year 2028 ($s in millions) 108 PROJECT NUMBER PROJECT NAME BUDGET ACTUAL VARIANCE 11705 SAN IR 2016 4,418,230 4,414,180 4,050 11842 IR DEER OMCI 440,861 324,647 116,215 11843 IR GRAVOIS OMCI 237,246 237,246 - 12007 WASTEWATER IR 2017 3,213,827 3,204,974 8,853 12008 WASTEWATER IR 2018 3,668,429 3,541,380 127,049 12428 LEMAY WWTF CONCRETE PRES 2,562,894 2,523,887 39,008 12608 IR UNIVERSITY CITY OMCI 335,000 104,877 230,123 12673 STORM IR 2018 DISTRICTWIDE 1,229,011 1,199,449 29,561 12674 STORM IR 2019 DISTRICTWIDE 372,252 372,252 - 12678 STORM IR 2019 ORIGINAL AREA 126,682 80,688 45,994 10009 JETT DRIVE #10129 STORM SEWER 179,210 129,216 49,994 10021 DC-02 & DC-03 SANITARY RELIEF (BRENTWOOD BLVD TO CONWAY RD) PHASE I 29,416,254 28,979,547 436,707 10026 UPPER MALINE TRUNK SANITARY RELIEF PHASE IV SECTION A 19,878,000 19,450,239 427,761 10237 WOODS MILL SANITARY RELIEF (SKME-020)6,583,964 4,587,011 1,996,953 10347 ROSEWOOD LANE & WOODARD DR. STORM SEWER 1,060,000 1,013,677 46,323 10348 CONWAY - CLERBROOK STORM CHANNEL 1,215,780 1,168,874 46,906 10390 RIDGEMOOR DRIVE I/I REDUCTION & STORM IMPROVEMENTS (SKME-574)2,347,700 2,125,971 221,729 10425 CREVE COEUR CREEK (L-52) FORCE MAIN IMPROVEMENTS 5,534,408 5,318,437 215,970 10485 CC-14 CREVE COEUR CREEK SANITARY RELIEF (SKME-026) PHASE I AND PHASE II 4,232,897 3,315,718 917,179 10489 FF-15 MCKELVEY/R.R. TO ADIE SANITARY RELIEF PHASE III 12,400,140 12,098,586 301,554 10540 BROWN TO EMINENCE 828,059 802,230 25,829 10656 Caulks Ph. VI 93077H 12,837,300 12,371,064 466,236 11003 HERMITAGE HILLS BANK STABILIZATION (FRONTENAC 3-1)438,419 365,263 73,156 11005 OAK VALLEY EAST STORM SEWER (FRONTENAC 1-2)185,000 185,000 - 11026 WINCHESTER DRIVE 7120 BANK STABILIZATION 305,507 277,367 28,141 11086 WEBSTER ACRES SANITARY SEWER REPLACEMENT 1,765,875 1,734,713 31,162 11115 CLAVERACH PARK I/I REDUCTION AND SEWER SEPARATION 4,464,225 3,891,531 572,694 11222 Tealwood & Beaver Dr 833,401 779,213 54,188 11299 DICKENS AVENUE #470 STORM SEWER 38,000 25,861 12,139 11420 SAXONHALL DRIVE #10965 STORM SEWER 85,000 70,676 14,324 11477 WISE AND WEST PARK STORM IMPROVEMENT 201,845 186,500 15,345 11488 MAR ANN CT. #9819 STORM IMPROVEMENT 262,902 232,703 30,199 11501 BELDON DRIVE STORM SEWER 439,411 436,371 3,041 11594 MARTYRIDGE CT. #4307 STORM SEWER (MGMB-170)228,300 162,145 66,155 11604 VILLAGE MEAD DR. #294 STORM SEWER 33,443 30,228 3,215 11661 MARTIGNEY I/I REDUCTION 2,048,070 1,866,690 181,380 11672 UNIVERSITY CITY I/I REDUCTION - WEST 2,494,785 2,289,784 205,001 11677 WEBSTER GROVES TRUNK E SANITARY REHABILITATION AND I/I REDUCTION PHASE III 911,900 638,399 273,501 PROJECT LISTING CAPITALIZED BY ACCOUNTING FY20 109 PROJECT NUMBER PROJECT NAME BUDGET ACTUAL VARIANCE 11685 BISL HILLS/CALUMET I/I 2,049,262 1,980,749 68,513 11686 BISSELL POINT I/I REDUCTION (BP-619) (VALLEY DR) 1,273,144 1,145,717 127,427 11689 BLACK CREEK I/I REDUCTION 5,842,240 4,197,162 1,645,078 11694 NORTH BADEN CREEK I/I REDUCTION (BP-612) (CANTERBURY DR) 926,805 903,394 23,411 11698 PICKWICK - BERNADINE - BIMINI SANITARY RELIEF 3,056,326 2,611,710 444,616 11700 PROVIDENCE SANITARY RELIEF (SKME-640)1,679,000 1,634,095 44,905 11708 INFRASTRUCTURE REPAIRS (REHABILITATION) (FY2015) CONTRACT A 5,000,000 4,624,922 375,078 11714 LADUE SUBTRUNK SANITARY RELIEF (SKME-654)981,413 924,942 56,471 11730 CSO - GINGRAS CREEK AND I/I REDUCTION (BP-059)6,972,940 6,512,479 460,460 11738 DIXIE I/I REDUCTION 3,509,894 3,228,301 281,593 11747 FF-04 QUIET VILLAGE SANITARY RELIEF (THAMES COURT TO FIESTA CIRCLE)1,663,025 1,523,014 140,011 11750 FORESTATE AND TEXAS SANITARY RELIEF (SKME-513)3,036,246 3,010,843 25,403 11825 CREVE COEUR CREEK (L-52) FORCE MAIN IMPROVEMENTS PHASE II 5,359,071 2,817,193 2,541,878 11836 INFRASTRUCTURE REPAIRS (REHABILITATION) (FY2012) CONTRACT C 5,800,000 5,013,291 786,709 11850 DEER CREEK PUBLIC I/I REDUCTION (2015)4,921,509 3,979,450 942,059 11868 INFRASTRUCTURE REPAIRS (REHABILITATION) (FY2016) CONTRACT B 4,700,000 3,897,995 802,005 11954 HANCOCK AVENUE 5600 BLOCK STORM SEWER 234,877 222,890 11,986 11989 PARDEE - BLACKTHORN - HOLLY I/I REDUCTION (WATSON RD AND S ROCK HILL RD)1,788,065 1,687,690 100,375 11990 SAPPINGTON CREEK I/I REDUCTION (GRAVOIS RD AND SAPPINGTON RD)696,186 589,471 106,715 11995 KIRKWOOD MIDDLE SCHOOL, SIMMONS, WILSON, W SARAH I/I REDUCTION (MANCHESTER RD AN 880,188 771,198 108,990 12009 WASTEWATER IR 2019 1,632,540 1,451,189 181,351 12010 WASTEWATER IR 2020 1,642,311 1,028,332 613,979 12012 INFRASTRUCTURE REPAIRS (REHABILITATION) (2017) CONTRACT B 1,700,000 1,300,069 399,931 12024 BISSELL - COLDWATER - MISSOURI - MERAMEC PUBLIC I/I REDUCTION (2017) CONTRACT B 3,128,000 2,572,647 555,353 12050 LEMAY PUBLIC I/I REDUCTION (2017) CONTRACT C 2,315,000 2,042,138 272,862 12061 LEMAY PUBLIC I/I REDUCTION (2016)4,696,000 3,755,683 940,318 12177 GLENDALE SEC D PH V (SKME-624)1,455,000 1,060,176 394,824 12253 VALCOUR AND BURLINGTON RR SANITARY RELIEF AND I/I REDUCTION (VALCOUR RD AND WAT 1,201,918 918,878 283,040 12298 HARRISON SANITARY RELIEF (GRAND AVE TO W ROSE HILL AVE) 380,000 350,653 29,347 12310 MISSOURI RIVER BONFILS SANITARY SEWER REHABILITATION PHASE II 1,600,000 683,457 916,543 12324 LANDMARK OFFICE PUMP STATION (P-411) REPLACEMENT 468,143 467,746 397 12430 AVIGNON CT & BEAUCAIRE DR STORM SEWER (WARSON WOODS 3 - 04 05 09)390,650 321,335 69,315 12434 BISSELL - COLDWATER - MISSOURI - MERAMEC PUBLIC I/I REDUCTION (2016) CONTRACT D 3,257,000 2,619,188 637,812 NUMBER OF PROJECTS: 71 212,090,979 190,384,587 21,706,392 10.2% 71                             Notes: 1.  Projects are capitalized when construction and inspection is substantially complete. 2.  Infrastructure Repair projects are comprised of various sub‐projects throughout the District.  Each sub‐project is capitalized individually when it is substantially complete.        A typicall Infrastructure Repair project will eventually spend the entire budget. 110 GENERAL FUND A fund established by administrative action to finance the ordinary operations of the District. It is a major fund used to account for all revenues and activities not provided for in any other fund. 111  $(10,000)  $‐  $10,000  $20,000  $30,000  $40,000  $50,000 GENERAL FUND ‐ FUND 1101 Revenue Trends ($s in thousands) Fund Balance Other Miscellaneous Connection and Other Fees Wastewater User Charge This analysis of MSD’s revenue compares actual revenues received in FY19 and FY20, forecasted for FY21, budgeted for FY22  and projected for FY23 and  FY24.  As the budget and projected years are calculated, there are several factors that are analyzed when projecting general fund revenues such as  historiclal trends, the economy, and local impacts. Wastewater User Charges recorded in the General Fund include adjustments, late charges, and other fees associated with collection of the wastewater user  charge netted against the bad debt provision.  These net revenues are projected to be $299 thousand in FY22 which is down from $760 thousand in FY19.   Increases to the  bad debt provision are the cause for that decline.   Connection and Other Fees are consistently around $2.0 million over the reporting period.  Historically, connection and other fees remain very consistent,  the District assumes the pattern will continue. The Other Miscellaneous revenue category in FY20 includes one time lawsuit settelement, but that revenue source is expected to normalize around $3  million going forward with projected FY24 revenue of $2.6 million.  Reimbursement of District Costs and court awarded Attorney's Fees make up the  majority of that revenue.  Historical trends are utilized in the projection due to the consistent pattern in the past with the exception of an one‐time anomaly  such as FY20. When fund balances decline, the use of fund balance is represented in the graph as a source of revenue.  In FY19 there was a decline.  In FY21 and  FY22, fund balance in the General Fund is expected to decrease.  FY21 forecast fund balance is estimated at a decrease of $38.2 million.  This relates  to less interfund transfer from the Wastewater Revenue Fund resulting from higher expenditures $19.5 million offset by a reduction in revenue of  $8.9 million from FY20 primarily due to one‐time revenue from settlement on insurance in FY20 and an increase in bad debt included in the forecast  of FY21. Finally, it should be noted that the General Fund receives much of its funding from the sewer service charges originally received into the revenue funds and  later transferred to the General Fund.  These revenues are left off of this graph because they are reported as revenues in the revenue funds.  This major  source of funding fluctuates based on balancing the needs of the General Fund against the needs of construction funds and special funds.   112 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 $35,202,069 $44,119,898 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 330,556 105,227 253,000 148,073 202,000 202,000 202,000 Rental Income 301,446 301,631 281,000 308,815 311,000 311,000 311,000 Miscellaneous 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 105,812,808 109,216,535 116,020,412 111,892,576 116,721,991 118,945,568 122,784,427 Supplies 15,361,869 15,442,618 17,815,274 18,055,390 19,025,236 20,772,632 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 52,071,643 53,678,760 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 24,620,000 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 173,688,965 183,368,696 198,454,251 202,853,404 200,763,398 201,288,102 204,960,134 Net Operating Income (Loss) (166,841,662) (171,557,059) (192,141,649) (199,978,990) (195,732,456) (196,143,202) (199,645,064) Interfund Transfers 151,536,285 195,045,399 176,508,719 161,799,639 189,526,012 205,061,031 201,716,542 Increase (Decrease) in Fund Bal. (15,305,377) 23,488,340 (15,632,929) (38,179,351) (6,206,444) 8,917,829 2,071,478 Percentage of Change -21%42%-22%-48%-15%25%5% FUND BALANCE E.O.P.$56,099,523 $79,587,863 $55,087,902 $41,408,513 $35,202,069 $44,119,898 $46,191,376 113 PROJECT NAME MUNICIPALITY COST ESTIMATE PAGE (1) CSO VOLUME REDUCTION GREEN INFRASTRUCTURE Various $5,000,000 81 CSO VOLUME REDUCTION GREEN INFRASTRUCTURE - RIVER DES PERES Various $3,000,000 82 FLOW METERING AND MONITORING (2022)Various $2,500,000 21 CCTV INSPECTION AND PHYSICAL INSPECTION OF SEWERS (2020)Various $2,500,000 9 CRITICAL INFRASTRUCTURE ASSESSMENT AND ASSET INVESTIGATION (2020)Various $1,700,000 15 WET WEATHER OPTIMIZATION STUDY Various $1,500,000 67 RDP TRIBUTARIES & UPPER RDP CSO CONTROLS & LOWER MERAMEC SYSTEM IMPROVEMENTS (WATERSHED CONSULTANT) Various $600,000 54 STREAM FLOW GAUGE OPERATION AND MAINTENANCE (USGS)Various $540,000 62 STREAM FLOW WATER QUALITY SAMPLING (2020)Various $270,000 63 LOWER & MIDDLE RDP CSO CONTROLS SYSTEM IMPROVEMENTS (WATERSHED CONSULTANT) Various $150,000 44 RADAR RAINFALL DATA (2020)Various $150,000 53 GENERAL SERVICES AGREEMENT - PROPERTY APPRAISAL (2021) CONTRACT A Various $75,000 29 GENERAL SERVICES AGREEMENT - PROPERTY APPRAISAL (2021) CONTRACT B Various $75,000 30 GENERAL SERVICES AGREEMENT - PROPERTY APPRAISAL (2021) CONTRACT C Various $75,000 31 GENERAL SERVICES AGREEMENT - PROPERTY APPRAISAL (2021) CONTRACT D Various $75,000 32 ST. LOUIS COMBINED SEWER OVERFLOWS PROGRAM - CORPS OF ENGINEERS - PHASE II Various $10,000 60 NUMBER OF PROJECTS: 16 FUND TOTAL :$18,220,000 (1)  The Page refers to the page number in the Budget Supplement Appendix 16 The above does not include the General Fund Project of $6.4 Million dollars for the Oracle Cloud Project. PROJECT LISTING 1101 - GENERAL FUND FY22 114 FY22 General Fund Operating Budget by Natural Account ($s in millions) Personnel,  $116.7, 55% Supplies,  $19.0, 9% Utilities,  $16.9, 8% Contracted Services,  $52.1, 25% Capital Outlay,  $5.8, 3% Total Expenses $210.5 115 FY22 SIGNIFICANT BUDGET CHANGES GENERAL FUND Personnel Services – 51000 Natural Account Group Personnel Services increased approximately $1 million or less than 1% from the FY21 Budget. This increase reflects a $2.3 million increase in Salaries & Wages including FICA, $419 thousand increase for Vacation Accrual, and $285 thousand for Group Insurance. Temporary Help is decreasing by $366 thousand as a result of converting long-term temporaries to employees. Pension Contributions are decreasing $1.9 million of which $1.7 million related to Defined Benefit Plan and $147 thousand related to Defined Contribution. All other changes are less significant. Supplies – 52000 Natural Account Group Supplies increased $1.2 million, or 7% compared to the FY21 Budget. Machinery & Equipment Parts and Non-Capital increased $822 thousand, Construction Supplies increased $251 thousand and Electrical Supplies increased $235 thousand. All other changes are less significant. Utilities – 53000 Natural Account Group Utilities are anticipated to decrease $139 thousand or 1% from the FY21 Budget. The largest contributor of this decrease relates Natural Gas is expected to decrease by $227 thousand at our treatment plants and yet continue to meet regulatory requirements and $80 thousand in telephone service. Water Usage reflects an increase by $111 thousand and Electricity by $57 thousand. Contractual Services – 54000 Natural Account Group Contracted Services are anticipated to increase by $1.2 million or 2% from the FY21 Budget. Incremental budget increases of $670 thousand for business cases where $475 thousand related to increase preventative measures for the safety and $195 thousand related to professional services to develop a Master Data Management program. In addition, an increase of $2.5 million for Collection Services and Bill Payment Services related to increase efforts for collection, $511 thousand for Ash Hauling which generally happens every three years and $447 thousand for Janitorial Services relating to increased efforts to comply with COVID requirements The increase is offset by decrease of $1.5 million for Board of Election Commission related to the vote on Stormwater and recommended Charter changes in FY21 and decrease of $720 thousand in professional service related to a project in FY21 for investigation and studies for water service and inflow & infiltration both not repeated in FY22. All other changes are less significant. Capital Outlay – 55000 Natural Account Group Capital Outlay decreased $1 million or 15% from prior year. The decrease is the result of Structural Improvements expected decrease of $825 thousand, decrease for reduction related to various Processing Equipment of $563 thousand, and offset by an increase in Computer Equipment of $148 thousand. All other changes are less significant 116 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%11,990,000 (1,712,000)-12% 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% $116,721,991 $701,579 1% 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% 117 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%232,800 79,127 51% 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%$19,025,236 $1,209,962 7% 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%2,075,330 23,980 1% 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%260,267 (154,321)-37% 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%497,428 26,011 6% 118 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% 54520 Professional Service 14,367,762 14,244,443 (123,319)-1%13,647,445 (720,317)-5% 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%216,500 (307,300)-59% 54720 Tree Removal/Weed Spraying 424,000 424,000 -0%458,500 34,500 8% Total Contractual Services $50,846,342 $52,854,983 $2,008,641 4%$52,071,643 $1,225,301 2% 119 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 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% $210,521,435 $1,954,531 1% 120 METROPOLITAN ST. LOUIS SEWER DISTRICT General Fund Budget by Natural Account Group FY22 Budget Personnel Services Supplies Utilities Contractual Services Capital Outlay Budget FY22 Percent of Total T1010 - Board of Trustees $5,700 - - $4,000 - $9,700 0.0% T1410 - Rate Commission - - - - - - - T1100 - Secretary Treasurer Department 918,695 8,500 - 1,570,884 6,000 2,504,079 1.2% T2020 - Civil Service Commission 2,500 2,500 - 6,500 - 11,500 0.0% T3000 - Executive Director Department 2,330,436 39,920 12,000 1,267,571 - 3,649,928 1.8% T5500 - General Counsel Department 1,278,225 88,750 600 2,044,717 - 3,412,292 1.7% T2500 - Human Resources Department 7,352,183 56,850 8,600 2,350,412 - 9,768,045 4.9% T4000 - Finance Department 5,033,539 66,940 201,100 18,792,399 400 24,094,378 12.0% T4500 - Information Technology Department 9,010,694 509,965 417,472 6,462,687 414,000 16,814,818 8.4% T8000 - Engineering Department 25,922,620 505,904 53,028 1,127,129 106,000 27,714,682 13.8% T6000 - Operations Department 64,867,397 17,745,907 16,245,166 18,445,343 5,238,200 122,542,013 61.0% Total General Fund Operating Expense $116,721,991 $19,025,236 $16,937,966 $52,071,643 $5,764,600 $210,521,435 104.9% Construction & Engineering ----- $24,620,000 12.3% Interfund Labor Transfers ----- -34,378,037 -17.1% Tax Commission Fee ------ - Other *------ - Total General Fund Budget $116,721,991 $19,025,236 $16,937,966 $52,071,643 $5,764,600 $200,763,398 100.0% *Includes Inventory, Principal and Interest Paid 121 METROPOLITAN ST. LOUIS SEWER DISTRICT General Fund Budget by Natural Account Group Variance - Increase (Decrease) FY22 Budget vs. FY21 Budget Personnel Services Supplies Utilities Contractual Services Capital Outlay Budget FY21 Budget FY22 Difference FY22 vs. FY21 Percent Change T1010 - Board of Trustees $3,000 - - $3,127 - $6,127 $9,700 $3,573 58% T1410 - Rate Commission ----- - - - - T1100 - Secretary Treasurer Department 844,835 8,600 - 2,961,173 6,000 3,820,608 2,504,079 -1,316,529 -34% T2020 - Civil Service Commission 3,000 2,000 - 5,000 - 10,000 11,500 1,500 15% T3000 - Executive Director Department 2,268,368 48,870 12,000 1,751,648 - 4,080,886 3,649,928 -430,958 -11% T5500 - General Counsel Department 1,253,065 81,500 480 2,044,494 - 3,379,539 3,412,292 32,753 1% T2500 - Human Resources Department 6,903,788 102,433 8,600 1,826,024 15,000 8,855,846 9,768,045 912,199 10% T4000 - Finance Department 4,731,313 80,587 192,474 16,064,757 550,000 21,619,131 24,094,378 2,475,248 11% T4500 - Information Technology Department 9,092,168 479,512 512,713 6,801,058 726,048 17,611,499 16,814,818 -796,681 -5% T8000 - Engineering Department 25,382,876 478,829 56,328 1,683,457 70,000 27,671,490 27,714,682 43,191 0% T6000 - Operations Department 65,537,999 16,532,942 16,294,333 17,705,604 5,440,900 121,511,778 122,542,013 1,030,235 1% Total General Fund Operating Expense $116,020,412 $17,815,274 $17,076,928 $50,846,342 $6,807,948 $208,566,904 $210,521,435 $1,954,532 1% Construction & Engineering -----22,125,000 24,620,000 2,495,000 11% Interfund Labor Transfers -----(32,237,652) (34,378,037) (2,140,385)7% Tax Commission Fee --------- Other *--------- Total General Fund Budget $116,020,412 $17,815,274 $17,076,928 $50,846,342 $6,807,948 $198,454,252 $200,763,398 $2,309,147 1% * Includes Inventory, Principal, and Interest Paid 122 METROPOLITAN ST. LOUIS SEWER DISTRICT General Fund Budget by Natural Account Group Variance - Increase (Decrease) FY22 Budget vs. FY21 Forecast Personnel Services Supplies Utilities Contractual Services Capital Outlay Forecast FY21 Budget FY22 Difference FY22 vs. FY21 Percent Change T1010 - Board of Trustees $3,000 -- $3,127 - $6,127 $9,700 $3,573 58% T1410 - Rate Commission ----- - - -- T1100 - Secretary Treasurer Department 899,993 7,600 - 2,947,901 3,000 3,858,495 2,504,079 -1,354,416 -35% T2020 - Civil Service Commission 3,000 3,500 -7,500 - 14,000 11,500 -2,500 -18% T3000 - Executive Director Department 2,152,598 46,970 12,000 1,270,000 - 3,481,568 3,649,928 168,359 5% T5500 - General Counsel Department 1,266,340 81,600 480 1,739,980 - 3,088,400 3,412,292 323,892 10% T2500 - Human Resources Department 6,654,628 102,539 8,600 1,760,378 15,000 8,541,145 9,768,045 1,226,900 14% T4000 - Finance Department 4,676,476 72,995 187,241 17,966,408 550,000 23,453,120 24,094,378 641,258 3% T4500 - Information Technology Department 9,672,039 519,945 409,189 6,463,002 674,280 17,738,455 16,814,818 -923,637 -5% T8000 - Engineering Department 24,133,112 478,328 56,328 1,914,523 56,000 26,638,291 27,714,682 1,076,391 4% T6000 - Operations Department 62,431,389 16,741,913 15,603,340 18,782,164 5,961,670 119,520,476 122,542,013 3,021,537 3% Total General Fund Operating Expense $111,892,576 $18,055,390 $16,277,178 $52,854,983 $7,259,950 $206,340,077 $210,521,435 $4,181,358 2% Construction & Engineering -----22,837,044 24,620,000 1,782,956 8% Interfund Labor Transfers -----(26,323,717) (34,378,037) (8,054,320)31% Tax Commission Fee ----- - - - - Other *----- - - - - Total General Fund Budget $111,892,576 $18,055,390 $16,277,178 $52,854,983 $7,259,950 $202,853,404 $200,763,398 $(2,090,005)-1% * Includes Inventory, Principal, and Interest Paid 123 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 11,990,000 10,760,000 10,760,000 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 --16,694 ---- 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 $116,721,991 $118,945,568 $122,784,427 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 ------ 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 3,886,389 124 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 235,319 476,404 153,673 199,575 232,800 270,835 276,251 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 $19,025,236 $20,772,632 $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 2,075,330 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 289,349 246,844 414,588 256,106 260,267 265,187 270,490 54120 Photo Services 6,200 6,000 7,500 1,500 7,500 7,650 7,803 54140 Training Programs/Seminar Fees 319,048 338,390 471,417 438,188 497,428 492,933 502,792 125 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 -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 ----- 54460 Commission Fee - St. Louis City 3 6 ----- 54470 Water Agency Data Services 502,391 514,888 606,756 606,756 610,000 622,200 634,644 54520 Professional Service 13,326,713 14,212,191 14,367,762 14,244,443 13,647,445 14,220,594 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 54710 Community Outreach Programs 167,277 178,865 523,800 502,000 216,500 424,830 433,327 126 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 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 $52,071,643 $53,678,760 $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 $210,521,435 $217,280,242 $223,660,198 127 FY22 BUDGET 128 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 129 Board of Trustees Mission 1. Develop public policies, through official action, to meet MSD’s responsibilities for sanitation, storm flow and protection of water resources. 2. Develop general strategies to direct and supervise the Executive Director in the implementation of official policies and programs. 3. Generally oversee the implementation of appropriate recommendations contained in various internal and contracted studies; i.e. the Independent Auditor’s Management Letter, Pension Fund Investment Consultant, Financial Advisors, and the Internal Auditor. 4. Direct and supervise the activities of the Secretary-Treasurer and the Internal Auditor. DESCRIPTION OF SERVICES Pursuant to the provisions of the Plan and subject to the limitations imposed by the Constitution of the State of Missouri, all powers of the District are vested in the Board of Trustees who enact District ordinances, adopt budgets, and determine policies. The Board of Trustees appoints the Executive Director, who executes the ordinances and administers the government of the District and all subdistricts (Sect. 1.020 of the Plan), and the Secretary-Treasurer (Sect. 7.020 of the Plan), and the Internal Auditor (Sect. 7.030 of the Plan). 130 Board of Trustees FY19 FY20 FY21 FY21 FY22 FY23 FY24 EXPENDITURE SUMMARY Actual Actual Budget Forecast Budget Projected Projected District Governance $ 1,625 $ 1,690 $ 6,127 $ 6,127 $ 9,700 $ 9,786 $ 9,874 TOTAL EXPENSES $ 1,625 $ 1,690 $ 6,127 $ 6,127 $ 9,700 $ 9,786 $ 9,874 $0.000 $0.001 $0.002 $0.003 $0.004 $0.005 $0.006 $0.007 $0.008 $0.009 $0.010 Expenses Actual Forecast Budget Projected 131 FY19 FY20 FY21 FY21 FY22 FY23 FY24 EXPENDITURE SUMMARY Actual Actual Budget Forecast Budget Projected Projected 51000 Personnel Services $ 1,625 $ 1,525 $ 3,000 $ 3,000 $ 5,700 $ 5,706 $ 5,712 52000 Supplies - 76 - - - - - 53000 Usage - - - - - - - 54000 Contractual Services - 89 3,127 3,127 4,000 4,080 4,162 55000 Capital Outlay - - - - - - - TOTAL EXPENSES $ 1,625 $ 1,690 $ 6,127 $ 6,127 $ 9,700 $ 9,786 $ 9,874 District Governance 132 METROPOLITAN ST. LOUIS SEWER DISTRICT FY22 General Fund Budget and Two Year Projection T1010 - Board of Trustees Actual Actual Budget Forecast Budget Projected Projected FY19 FY20 FY21 FY21 FY22 FY23 FY24 51070 Board Member Fees 1,600 1,525 2,700 2,700 5,400 5,400 5,400 51120 Membership & Licensing Fees 25 -300 300 300 306 312 Total Personnel Services $1,625 $1,525 $3,000 $3,000 $5,700 $5,706 $5,712 52390 Administrative Supplies -76 ----- Total Supplies $ -$76 $ -$ -$ -$ -$ - 54100 Travel Expenses --2,827 2,827 --- 54140 Training Programs/Seminar Fees --300 300 4,000 4,080 4,162 54180 Courier And Freight -89 ----- Total Contractual Services $ -$89 $3,127 $3,127 $4,000 $4,080 $4,162 Total General Fund Operating Expense $1,625 $1,690 $6,127 $6,127 $9,700 $9,786 $9,874 133 FY22 BUDGET 134 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 135 Rate Commission Mission Any change in a rate recommended to the Board by the Rate Commission shall be accompanied by a statement of the Rate Commission that the proposed rate change, and all portions thereof: 1. Is consistent with constitutional, statutory or common law as amended from time to time. 2. Enhances the District’s ability to provide adequate sewer and drainage systems and facilities, or related services. 3. Is consistent with and not in violation of any covenant or provision relating to any outstanding bonds or indebtedness of the District. 4. Does not impair the ability of the District to comply with applicable Federal or State laws or regulations as amended from time to time. 5. Imposes a fair and reasonable burden on all classes of ratepayers. DESCRIPTION OF SERVICES There shall be a rate commission (“Rate Commission”) to review and make recommendations to the Board regarding all proposed changes in wastewater rates, stormwater rates and tax rates or change in the structure of any of the foregoing (“Rate”). 136 Rate Commission FY19 FY20 FY21 FY21 FY22 FY23 FY24 EXPENDITURE SUMMARY Actual Actual Budget Forecast Budget Projected Projected Rate Commission $ 608,389 $ 4,795 $ - $- $- $ 400,819 $ 29,850 TOTAL EXPENSES $ 608,389 $ 4,795 $ - $- $- $ 400,819 $ 29,850 $0.000 $0.100 $0.200 $0.300 $0.400 $0.500 $0.600 $0.700 Expenses Actual Forecast Budget Projected The Rate Commission is convened in years when the District is proposing new rates. The actuals for FY19 and FY20 were for Wastewater rate hearings to set rates for FY21 - FY24. The FY23 and FY24 projected is for Wastewater rate hearings on proposed rates for FY25 - FY28. Expenses related to the Rate Commission are in relation to recruitment of members and public notices for hearings in addition to Professional Services for legal counsel and rate consultants. 137 FY19 FY20 FY21 FY21 FY22 FY23 FY24 EXPENDITURE SUMMARY Actual Actual Budget Forecast Budget Projected Projected 51000 Personnel Services $- $ - $- $- $- $- $ - 52000 Supplies 1,139 260 - - - 725 750 53000 Usage - - - - - - - 54000 Contractual Services 607,250 4,535 - - - 400,094 29,100 55000 Capital Outlay - - - - - - - TOTAL EXPENSES $608,389 $ 4,795 $0 $0 $- $ 400,819 $ 29,850 Rate Commission 138 METROPOLITAN ST. LOUIS SEWER DISTRICT FY22 General Fund Budget and Two Year Projection T1410 - Rate Commission Actual Actual Budget Forecast Budget Projected Projected FY19 FY20 FY21 FY21 FY22 FY23 FY24 52320 Office Supplies 43 17 ---409 250 52330 Computer Supplies 137 ------ 52390 Administrative Supplies 959 243 ---316 500 Total Supplies $1,139 $260 $ -$ -$ -$725 $750 54080 Advertising Services 255,223 194 ---159,600 10,000 54180 Courier And Freight 28 ----494 100 54520 Professional Service 351,999 4,342 ---240,000 19,000 Total Contractual Services $607,250 $4,535 $ -$ -$ -$400,094 $29,100 Total General Fund Operating Expense $608,389 $4,795 ---$400,819 $29,850 139 FY22 BUDGET 140 SECRETARY- TREASURER Secretary Treasurer Audit Administration Board of Trustees Executive Director General Counsel Rate Commission Internal Auditor Civil Service Commission Information Technology Operations Engineering Finance Human Resources Secretary-Treasurer Information Governance 141 Secretary-Treasurer Mission Secretary/Treasurer serves as Secretary to the Board of Trustees, manages District funds, provides administrative support and oversight to the Audit function and the Information Governance program,and provides service to all customers. Fiscal Year 2020 Accomplishments 1. Maintained FY20 department spend at levels outlined in the 2019 Rate Commission. Strategy 2, Objective 2 2. Secured approximately $64 million of Senior Bonds proceeds for capital improvements. Strategy 2, Objective 3 3. Secured $24 million of Subordinated Debt for capital improvements. Strategy 2, Objective 3 4. Advance refunded $273.4 million of outstanding bonds with new taxable bonds, reducing future debt service payments by $98.7 million. Strategy 2, Objective 3 5. Entered into an agreement to issue refunding bonds in 2021, 2022, 2023 and 2025 to refund approximately $250 million of outstanding bonds for future debt service savings of $72.3 million. Strategy 2, Objective 3 6. Continued to maintain strong credit ratings with all three rating agencies: S & P (AAA rating), Moody’s (Aa1 rating), and Fitch (AA+ rating) Strategy 2, Objective 3 7. Continued training and implementation of Electronic Records Cleanup and Enterprise Content Management solution pursuant to the Information Governance Plan. Strategy 3, Objective 2 142 District Strategies Objectives Milestones 1 Inform, educate and partner to build stakeholder understanding. 1.Execute Community Outreach Programs a) Complete stormwater listening sessions. 2 Manage the District's costs and revenues to optimize financial impacts. 2.Identify and Implement Cost Savings Initiatives a) Evaluate integrated payables process results (i.e., e-payments). c) Continue to evaluate processes that could potentially be automated. 3.Maximize Long-Term Financing Plans for District Needs 3 Integrate and improve the District's business processes. 1. Implement Information Governance Program That Meets the District's Records & Information Discovery, Compliance and Information Security Policies. a) Complete inaugural Information Governance audit. c) Conduct a District-wide Data Risk Assessment for physical records and data stored in IT Systems. 3.Oracle EBS Upgrade a) Develop implementation plan and identify implementation partner(s). b) Implementation of HRMS, Finance, Treasury, Capital Projects and Purchasing. c) User Acceptance and Go Live. 4.Mobile Technology Strategy a) 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. b) Implement provision mobile technology standards and required IT infrastructure and processes. 5 2.Implement Wastewater Operating and Capital Improvement Program 6 1.Increase Organizational Performance through Improved Communication a) Work with departments to identify mandatory compliance training to be administered during the first 90 days of employment. 3. Increase Individual Accountability and Job Satisfaction Through Continual Performance Coaching and Training 4. Restructure a recruitment strategy that promotes and retains a talented and diversified workforce a) Conduct department specific focus groups to discuss their experiences, gather input related to current processes, and identify areas for improvement. a) 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. 5. "Show Me MSD" - Business Partnership to meet the needs of the communities that support them 6. Implement safety and security training to support training to support a safe work environment b) Identify gaps in security, safety and incident response and reporting. Department FY22 Strategic Business Plan Address customer and regulatory needs through a comprehensive infrastructure management program. Create a learning and business-oriented culture based on competency and accountability. FY22 Q1 Q2 Q3 Q4 143 Secretary-Treasurer Department $0.0 $0.5 $1.0 $1.5 $2.0 $2.5 $3.0 in m i l l i o n s Expenses 0 2 4 6 8 10 Personnel Projected Budget Forecast Actual No position changes were budgeted for FY22. FY21 budget reflects a decrease of one Office Associate postion. The FY22 Budget of $2.5 million reflects an decrease of $1.4 million from the FY21 Forecast. The decrease is primarily in Contractual Services for payments to the Board of Elections Commission for ballot issues related to additional bond authorization and charter changes all of which were approved by the voters. The District will not have any ballot issues in FY22. 144 FY19 FY20 FY21 FY21 FY22 FY23 FY24 EXPENDITURE SUMMARY Actual Actual Budget Forecast Budget Projected Projected Secretary-Treasurer Administration Division $ 1,609,852 $ 2,294,036 $ 2,660,911 $ 2,695,340 $ 1,228,699 $ 1,245,864 $ 1,278,893 Audit Division 560,978 556,308 647,841 646,859 860,378 875,678 894,662 Information Governance 233,310 317,453 511,856 516,295 415,002 423,938 434,426 TOTAL EXPENSES $ 2,404,140 $ 3,167,797 $ 3,820,608 $ 3,858,494 $ 2,504,079 $ 2,545,480 $ 2,607,981 ALLOCATED STAFFING SUMMARY Secretary-Treasurer Administration Division 6.00 6.00 5.00 5.00 5.00 5.00 5.00 Audit Division 1.00 1.00 1.00 1.00 1.00 1.00 1.00 Information Governance 1.00 1.00 1.00 1.00 1.00 1.00 1.00 TOTAL POSITIONS 8.00 8.00 7.00 7.00 7.00 7.00 7.00 PERFORMANCE MEASURES Actual Actual Goal Actual Key Performance Measures FY18 FY19 FY20 FY20 FY21 FY22 FY23 Debt Coverage Ratio-Senior 3.1 3.1 2.5 3.7 2.5 2.5 2.5 Debt Coverage Ratio-All In 2.1 2.2 1.8 2.5 1.8 1.8 1.8 Secretary-Treasurer Department Goal For FY20 the Strategic Business and Operating Plan FY20-FY24, the above performance indicators related to Strategy 2, Manage The Distict's Cost and Revneues to Optimize Financial Impact, Objective 3 Maximize Long-Term Financial Plans for District Needs. Other years goals may be linked to other Strategy and Objectives. 145 FY19 FY20 FY21 FY21 FY22 FY23 FY24 EXPENDITURE SUMMARY Actual Actual Budget Forecast Budget Projected Projected 51000 Personnel Services $ 606,542 $ 625,134 $ 588,971 $ 644,490 $ 658,080 $ 667,014 $ 688,466 52000 Supplies 732 4,383 3,100 2,100 3,000 3,060 3,121 53000 Usage - - - - - - - 54000 Contractual Services 999,578 1,667,519 2,062,840 2,045,750 561,619 569,670 581,063 55000 Capital Outlay 3,000 (3,000) 6,000 3,000 6,000 6,120 6,242 TOTAL EXPENSES $ 1,609,852 $ 2,294,036 $ 2,660,911 $ 2,695,340 $ 1,228,699 $ 1,245,864 $ 1,278,893 ALLOCATED STAFFING SUMMARY Officials/Administrative 2.00 2.00 2.00 2.00 2.00 2.00 2.00 Professional 0.00 0.00 0.00 0.00 0.00 0.00 0.00 Technical 0.00 0.00 0.00 0.00 0.00 0.00 0.00 Administrative Support 4.00 4.00 3.00 3.00 3.00 3.00 3.00 Skilled/Craft 0.00 0.00 0.00 0.00 0.00 0.00 0.00 Service/Maintenance 0.00 0.00 0.00 0.00 0.00 0.00 0.00 TOTAL POSITIONS 6.00 6.00 5.00 5.00 5.00 5.00 5.00 Secretary-Treasurer Administrative Division DESCRIPTION OF SERVICES This area is responsible for: 1) Maintaining the minutes of the meetings of the Board of Trustees and issuing the minutes prior to the next Board meeting. 2) Maintaining a complete record of all ordinances, resolutions and journals. 3) Administering and maintaining oaths of office of the Directors and Trustees and maintaining information regarding conflict of interest situations. 4) Coordinate the meetings and functions of the Rate Commission. 5) Attesting to various documents and records. 6) Serves as the administrative liaison between the Legal Department and the Board of Election Commissioners to assure that the appropriate issues are placed on the ballot in an appropriate and timely fashion. 7) Maintaining depository relationships with banking institutions and preparing cash forecasts to ensure that cash resources will be available to meet District obligations on a timely basis. 8) Investing excess funds in compliance with Plan and with the primary objectives, in order of priority: 1) safety, 2) liquidity, and 3) yield. 9) Coordinating the activities related to the issuance of debt. 10) Monitoring the pension, defined contribution and deferred compensation plans of the District. 11) The deposit of all monies coming into the District. 12) Acting as a liaison for all investor related activities. 13) Assist in coordinating the efforts of the Finance Committee and the Audit Committee. 14) Maintaining federal and state legislative relationships to improve funding opportunities. 146 FY19 FY20 FY21 FY21 FY22 FY23 FY24 EXPENDITURE SUMMARY Actual Actual Budget Forecast Budget Projected Projected 51000 Personnel Services $ 119,670 $ 123,975 $ 129,261 $ 128,859 $ 132,059 $ 135,083 $ 139,256 52000 Supplies 665 5,258 5,500 5,500 5,500 6,194 6,318 53000 Usage - - - - - - 0 54000 Contractual Services 439,643 428,075 513,080 512,500 722,819 734,400 749,088 55000 Capital Outlay 1,000 (1,000) - - - - 0 TOTAL EXPENSES $ 560,978 $ 556,308 $ 647,841 $ 646,859 $ 860,378 $ 875,678 $ 894,662 ALLOCATED STAFFING SUMMARY Officials/Administrative 0.00 0.00 0.00 0.00 0.00 0.00 0.00 Professional 1.00 1.00 1.00 1.00 1.00 1.00 1.00 Technical 0.00 0.00 0.00 0.00 0.00 0.00 0.00 Administrative Support 0.00 0.00 0.00 0.00 0.00 0.00 0.00 Skilled/Craft 0.00 0.00 0.00 0.00 0.00 0.00 0.00 Service/Maintenance 0.00 0.00 0.00 0.00 0.00 0.00 0.00 TOTAL POSITIONS 1.00 1.00 1.00 1.00 1.00 1.00 1.00 Audit Division DESCRIPTION OF SERVICES 1) Provides contract administration for the annual audit of the District's Financial Statements. 2) Provides Internal Audit Administration services and coordinates and supports Internal (external firm acting as internal audit) audit functions. 147 FY19 FY20 FY21 FY21 FY22 FY23 FY24 EXPENDITURE SUMMARY Actual Actual Budget Forecast Budget Projected Projected 51000 Personnel Services $121,748 $124,906 $126,603 $126,644 $128,556 $133,025 $137,695 52000 Supplies - - - - - - - 53000 Usage - - - - - - - 54000 Contractual Services 21,562 192,547 385,253 389,651 286,446 290,913 296,731 55000 Capital Outlay 90,000 - - - - - - TOTAL EXPENSES $233,310 $317,453 $511,856 $516,295 $415,002 $423,938 $434,426 ALLOCATED STAFFING SUMMARY Officials/Administrative 0.00 0.00 0.00 0.00 0.00 0.00 0.00 Professional 1.00 1.00 1.00 1.00 1.00 1.00 1.00 Technical 0.00 0.00 0.00 0.00 0.00 0.00 0.00 Administrative Support 0.00 0.00 0.00 0.00 0.00 0.00 0.00 Skilled/Craft 0.00 0.00 0.00 0.00 0.00 0.00 0.00 Service/Maintenance 0.00 0.00 0.00 0.00 0.00 0.00 0.00 TOTAL POSITIONS 1.00 1.00 1.00 1.00 1.00 1.00 1.00 Information Governance DESCRIPTION OF SERVICES 1) Manage implementation and rollout of Information Governance policies and tools. 2) Develop procedures to assist District in managing records and information responsibly and consistently. 3) Educate District personnel on Information Governance practices and tools to minimize risk, liability, and costs while ensuring that records and information are reliable, secure, and accessible. 148 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 55,545 49,847 49,847 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 $918,695 $935,123 $965,416 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 3,375 -- 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 ------ 149 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 $1,570,884 $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 $2,504,079 $2,545,481 $2,607,981 150 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 151 Civil Service Commission Mission The Civil Service Commission shall: 1. Advise the Board, Executive Director, and Human Resources Director on problems concerning personnel administration. 2. Investigate certain personnel administrative decisions in the District service and report to the Board at least once a year its findings, conclusions, and recommendations. 3. Recommend civil service rules to the Board. 4. Hear appeals from disciplinary action. 5. Advise, assist, and cooperate in fostering the interest of institutions of learning and civic, professional, and employee organizations in the improvement of personnel standards and conditions in the District. DESCRIPTION OF SERVICES There shall be a civil service commission to hold public hearings upon proposed civil service rules recommended by the Human Resources Director or by the Civil Service Commission. After such hearing, the Commission shall approve or reject the rules wholly or in part, or may modify them and approve them as so modified. The rules approved by the Commission shall then be submitted to the Board and shall become effective when adopted by ordinance. Such rules and ordinances shall include such provisions as may be necessary to establish a merit system for all positions in the classified service, and shall include a prohibition against the appointment, promotion, reduction, suspension, or removal of any officer or employee in the classified service, or seeking admission thereto, without just cause or because of his race, creed or color, or because of his political, religious, or union opinions or affiliations, except affiliations with any group or organization which seeks or advocates the overthrow of the government of the United States by force or violence or because of any other reason prohibited by law. 152 Civil Service Commission FY19 FY20 FY21 FY21 FY22 FY23 FY24 EXPENDITURE SUMMARY Actual Actual Budget Forecast Budget Projected Projected Personnel Advisor $ 5,258 $ 4,265 $ 10,000 $ 14,000 $ 11,500 $ 11,730 $ 11,965 TOTAL EXPENSES $ 5,258 $ 4,265 $ 10,000 $ 14,000 $ 11,500 $ 11,730 $ 11,965 $0.000 $0.005 $0.010 $0.015 $0.020 $0.025 in m i l l i o n s Actual Forecast Budget Projected Expenses 153 FY19 FY20 FY21 FY21 FY22 FY23 FY24 EXPENDITURE SUMMARY Actual Actual Budget Forecast Budget Projected Projected 51000 Personnel Services $ 280 $ 1,023 $ 3,000 $ 3,000 $ 2,500 $ 2,550 $ 2,601 52000 Supplies - - 2,000 3,500 2,500 2,550 2,601 53000 Usage - - - - - - - 54000 Contractual Service 4,978 3,242 5,000 7,500 6,500 6,630 6,763 55000 Capital Outlay - - - - - - - TOTAL EXPENSES $ 5,258 $ 4,265 $ 10,000 $ 14,000 $ 11,500 $ 11,730 $ 11,965 Personnel Advisor 154 METROPOLITAN ST. LOUIS SEWER DISTRICT FY22 General Fund Budget and Two Year Projection T2020 - Civil Service Commission Actual Actual Budget Forecast Budget Projected Projected FY19 FY20 FY21 FY21 FY22 FY23 FY24 51090 Civil Service Commision Fees 280 1,023 3,000 3,000 2,500 2,550 2,601 Total Personnel Services $280 $1,023 $3,000 $3,000 $2,500 $2,550 $2,601 52390 Administrative Supplies --2,000 3,500 2,500 2,550 2,601 Total Supplies $ -$ -$2,000 $3,500 $2,500 $2,550 $2,601 54180 Courier And Freight ----1,500 1,530 1,561 54520 Professional Service 4,978 3,242 5,000 7,500 5,000 5,100 5,202 Total Contractual Services $4,978 $3,242 $5,000 $7,500 $6,500 $6,630 $6,763 Total General Fund Operating Expense $5,258 $4,265 $10,000 $14,000 $11,500 $11,730 $11,965 155 FY22 BUDGET 156 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 Affairs Engineering Information Technology Executive Director Diversity 157 Executive Director Mission The Mission of the Executive Director’s Department is to ensure all affairs of the District are in accordance with the District’s Charter, the policies of the Board of Trustees, inform and engage stakeholders regarding the services they receive from MSD, and the District’s importance to the community. Fiscal Year 2020 Accomplishments 1. Prepared for Prop Y and Plan (Charter) amendment recommendations and election. Strategy 1, Objective 1 2. Developed draft employee talking points protocol for Stormwater Capital Program. Gathered employee input for employee talking points protocol for Stormwater Capital Program. Developed plan to engage stakeholder groups for specific deliverables for Stormwater Capital Program. Got stakeholder groups feedback on engagement topics and process for Stormwater Capital Program. Strategy 1, Objective 1 158 District Strategies Objectives Milestones 1 Inform, educate and partner to build stakeholder understanding. 1.Execute Community Outreach Programs a) Complete stormwater listening sessions. 2.Execute outreach programs for elected representatives and other municipal officials. 3.Execute Diversity and Outreach Programs a) Continue implementation of Disparity Study results and recommendations based on findings, and update diversity programs as necessary. b) Continue collaboration and outreach with youth programs focused on early development of construction industry workers. c) Collaborate with area programs focused on increasing opportunities for hiring low income, unemployed and underemployed individuals for District projects. 2 Manage the District's costs and revenues to optimize financial impacts. 1.Increase Collection of Delinquent Revenue a) Implement a pilot water shut-off program for commercial customers and assess effectiveness. 2.Identify and Implement Cost Savings Initiatives c) Continue to evaluate processes that could potentially be automated. 3.Maximize Long-Term Financing Plans for District Needs 3 Integrate and improve the District's business processes. 3.Oracle EBS Upgrade a) Develop implementation plan and identify implementation partner(s). b) Implementation of HRMS, Finance, Treasury, Capital Projects and Purchasing. 4.Mobile Technology Strategy a) 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. b) Implement provision mobile technology standards and required IT infrastructure and processes. 4 1.Participate in Stakeholder Groups to Develop Sound Technical Basis for Regulatory Issues a) Participate in Missouri-led stakeholder meetings on Clean Water Act permit fees and advocate for an equitable fee structure. b) Participate in Missouri-led stakeholder meetings on nutrient reduction strategy and nutrient trading. 5 2.Implement Wastewater Operating and Capital Improvement Program 6 1.Increase Organizational Performance through Improved Communication a) Work with departments to identify mandatory compliance training to be administered during the first 90 days of employment. 3. Increase Individual Accountability and Job Satisfaction Through Continual Performance Coaching and Training 4. Restructure a recruitment strategy that promotes and retains a talented and diversified workforce a) Conduct department specific focus groups to discuss their experiences, gather input related to current processes, and identify areas for improvement. a) 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. 5. "Show Me MSD" - Business Partnership to meet the needs of the communities that support them a) Develop a school and business collaboration plan for a mentorship program focused on diverse students who have an interest in STEM careers. 6. Implement safety and security training to support training to support a safe work environment b) Identify gaps in security, safety and incident response and reporting. Address customer and regulatory needs through a comprehensive infrastructure management program. Create a learning and business-oriented culture based on competency and accountability. FY22 Q1 Q2 Q3 Q4 Promote appropriate standards through proactive regulatory and legislative involvement. Department FY22 Strategic Business Plan 159 Executive Director Department 0 2 4 6 8 10 12 14 16 18 20 Personnel Projected Budget Forecast Actual $0.0 $0.5 $1.0 $1.5 $2.0 $2.5 $3.0 $3.5 $4.0 $4.5 in m i l l i o n s Expenses The Executive Director's budget for FY22 is practically unchanged overall from FY21 forecast. The overall increase is approximately $168 thousand primarily related to Public Affair - Contacted Services increase of $300 thousand offset by decrease with Diversity The budget reflects no change in the number of full-time equivalent positions. 160 Executive Director Department FY19 FY20 FY21 FY21 FY22 FY23 FY24 EXPENDITURE SUMMARY Actual Actual Budget Forecast Budget Projected Projected District Administration Division $588,981 $543,384 $ 570,025 $ 555,363 $ 577,937 $ 584,572 $ 599,609 Public Affairs Division 1,460,529 1,805,542 1,808,683 1,337,698 1,637,794 1,678,661 1,718,826 Diversity Division 1,328,506 1,284,482 1,702,177 1,588,507 1,434,196 1,669,838 1,720,182 TOTAL EXPENSES $ 3,378,016 $3,633,408 $ 4,080,885 $ 3,481,568 $ 3,649,927 $ 3,933,071 $ 4,038,617 ALLOCATED STAFFING SUMMARY District Administration Division 2.00 2.00 2.00 2.00 2.00 2.00 2.00 Public Affairs Division 5.00 5.00 5.00 5.00 5.00 5.00 5.00 Diversity Division 13.00 13.00 13.00 13.00 13.00 13.00 13.00 TOTAL POSITIONS 20.00 20.00 20.00 20.00 20.00 20.00 20.00 161 PERFORMANCE MEASURES Actual Actual Goal Actual Key Performance Measures FY18 FY19 FY20 FY20 FY21 FY22 FY23 Professional Minority Total: 24% Minority professional Female Total: 19% Female Professional Total :48% 18.5% 23.6% 24.8% 24.8% 25.3% 37.3% 32.1% 33.7% 33.7% 34.4% 18.1% 32.0% 33.6% 33.6% 34.2% 38.7% 37.9% 39.8% 39.8% 40.9% 7.68 7.58 8.00 7.52 8.00 8.00 8.00 For FY20 the Strategic Business and Operating Plan FY20-FY24, the above performance indicators related to Strategy 1, Educate and Partner with Stakeholdes to Build Support, Objective 3: Execute Diversity and Outreach Programs. Overall rating for MSD, as responded to by MSD customers, where they rank MSD versus other area utilities on a 10 point scale (1 = worst possible score and 10 = best possible score) Goal Increase % of Diverse Hires in Management and Professionals Categories Following Two Key Performance Measures for Diversity replace this one Maintain average % of Diversity - Minorities within Management & Professionals Maintain % of Diversity - Minorities withinTechnical Postions, Administrative Support, and Trades Maintain average % of Diversity - Females within Management & Professionals Maintain % of Diversity - Females within Technical Postions, Administrative Support, and Trades Prior year used above KPI Prior year used above KPI Prior year used above KPI Prior year used above KPI Mgmt 27% Minority; 39% Female - Professionals 13% Minority and 20% Female 162 District Administration Division FY19 FY20 FY21 FY21 FY22 FY23 FY24 EXPENDITURE SUMMARY Actual Actual Budget Forecast Budget Projected Projected 51000 Personnel Services $ 574,336 $529,831 $556,769 $550,713 $ 566,584 $ 572,978 $ 587,767 52000 Supplies 2,352 784 600 450 450 459 468 53000 Usage 549 747 500 500 500 525 551 54000 Contractual Services 11,744 12,022 12,156 3,700 10,403 10,611 10,823 55000 Capital Outlay - - - - - - - TOTAL EXPENSES $ 588,981 $ 543,384 $570,025 $555,363 $ 577,937 $ 584,572 $ 599,609 ALLOCATED STAFFING SUMMARY Officials/Administrative 1.00 1.00 1.00 1.00 1.00 1.00 1.00 Professional 0.00 0.00 0.00 0.00 0.00 0.00 0.00 Technical 0.00 0.00 0.00 0.00 0.00 0.00 0.00 Administrative Support 1.00 1.00 1.00 1.00 1.00 1.00 1.00 Skilled/Craft 0.00 0.00 0.00 0.00 0.00 0.00 0.00 Service/Maintenance 0.00 0.00 0.00 0.00 0.00 0.00 0.00 TOTAL POSITIONS 2.00 2.00 2.00 2.00 2.00 2.00 2.00 DESCRIPTION OF SERVICES Responsible for the effective and efficient management of all District functions in accordance with the Plan of the District and as directed by the Board of Trustees. 163 Public Affairs Division FY19 FY20 FY21 FY21 FY22 FY23 FY24 EXPENDITURE SUMMARY Actual Actual Budget Forecast Budget Projected Projected 51000 Personnel Services $ 346,127 $ 408,735 $ 441,583 $ 440,498 $ 452,375 $ 467,504 $483,273 52000 Supplies 37,770 38,379 43,500 41,900 34,250 36,800 37,536 53000 Usage 5,390 5,400 5,500 5,500 5,500 5,775 6,064 54000 Contractual Services 1,071,242 1,353,028 1,318,100 849,800 1,145,669 1,168,582 1,191,954 55000 Capital Outlay - - - - - - - TOTAL EXPENSES $ 1,460,529 $ 1,805,542 $ 1,808,683 $ 1,337,698 $ 1,637,794 $ 1,678,661 $ 1,718,826 ALLOCATED STAFFING SUMMARY Officials/Administrative 1.00 1.00 1.00 1.00 1.00 1.00 1.00 Professional 4.00 4.00 4.00 4.00 4.00 4.00 4.00 Technical 0.00 0.00 0.00 0.00 0.00 0.00 0.00 Administrative Support 0.00 0.00 0.00 0.00 0.00 0.00 0.00 Skilled/Craft 0.00 0.00 0.00 0.00 0.00 0.00 0.00 Service/Maintenance 0.00 0.00 0.00 0.00 0.00 0.00 0.00 TOTAL POSITIONS 5.00 5.00 5.00 5.00 5.00 5.00 5.00 DESCRIPTION OF SERVICES Public Information Division informs the District's stakeholders about the services they receive from MSD and the District's importance to the community through news releases, press events, newsletters and other activities. These efforts are designed to inform and engage stakeholders in District activities, and identify areas where MSD might work more closely with the St. Louis community it serves. 164 Diversity Division FY19 FY20 FY21 FY21 FY22 FY23 FY24 EXPENDITURE SUMMARY Actual Actual Budget Forecast Budget Projected Projected 51000 Personnel Services $ 921,415 1,163,576 1,270,015 1,161,387 1,311,476 1,340,448 1,383,980 52000 Supplies 21,849 2,873 4,770 4,620 5,220 5,324 5,431 53000 Usage 6,688 7,279 6,000 6,000 6,000 6,300 6,615 54000 Contractual Services 370,310 110,753 421,392 416,500 111,500 317,765 324,156 55000 Capital Outlay 8,244.90 - - - - - - TOTAL EXPENSES $ 1,328,506 $ 1,284,482 $1,702,177 $ 1,588,507 $ 1,434,196 $ 1,669,838 $ 1,720,182 ALLOCATED STAFFING SUMMARY Officials/Administrative 1.00 1.00 1.00 1.00 1.00 1.00 1.00 Professional 3.00 3.00 4.00 4.00 4.00 4.00 4.00 Technical 8.00 8.00 7.00 7.00 7.00 7.00 7.00 Administrative Support 1.00 1.00 1.00 1.00 1.00 1.00 1.00 Skilled/Craft 0.00 0.00 0.00 0.00 0.00 0.00 0.00 Service/Maintenance 0.00 0.00 0.00 0.00 0.00 0.00 0.00 TOTAL POSITIONS 13.00 13.00 13.00 13.00 13.00 13.00 13.00 DESCRIPTION OF SERVICES Develop and administer policies, procedures and programs designed to support on-going improvement of the District's commitment to inclusion in all its activities, and communicates these ideals to internal personnel and external stakeholders. For internal personnel, services provided are administering and maintaining creation of Equal Employment and Affirmative Action practices and policies; and Adherence to the District's minority and women business utilization objectives as applicable in contracting and purchasing transactions. For external stakeholders, comprised of minority and women business owners, services provided are beginning-to-end review of all applicable projects and purchase orders for contract goal compliance, the use of effective sourcing techniques, encouragement of inter-business referrals, community outreach, and timely expenditure reporting. 165 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 174,305 196,904 203,076 220,974 201,073 180,446 180,446 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 $2,330,436 $2,380,930 $2,455,020 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 14,900 450 450 450 459 468 166 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 145,582 174,368 509,300 477,500 199,000 406,980 415,120 Total Contractual Services $1,453,296 $1,475,804 $1,751,648 $1,270,000 $1,267,571 $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 $3,649,928 $3,933,071 $4,038,617 167 FY22 BUDGET 168 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 169 General Counsel Mission The General Counsel’s office is responsible for all legal matters concerning the District. The Department provides legal services and guidance as requested or required by the Board of Trustees, Executive Director and District staff. Fiscal Year 2020 Accomplishments 1. Managed legal challenges associated with the implementation of the District's Consent Decree. (Strategy 5, Objective 2) 2. Successfully defended the District before the Civil Service Commission; Equal Employment Opportunity Commission; Civil Court and Federal Court in a wide variety of litigation matters. (Strategy 6, Objective 3) 3. Provided legal counseling to the District on various matters, including but not limited to, liability claims involving personal injury, wrongful death, breach of contract, nuisance, property damage and/or inverse condemnation; human resource claims arising under federal, state or local civil rights and employment laws or MSD’s Civil Service rules; real estate claims involving property rights including acquisition by eminent domain; environmental matters involving both state and federal laws; administrative claims associated with corporate governance matters such as Missouri Sunshine Law, MSD Charter Plan and MSD Ordinances/Resolutions; review of contracts; customer service level issues; regulatory compliance programs; and procurement issues. (Strategy 5, Objective 2) 4. Participated in stakeholders’ groups to develop sound technical basis for regulatory issues. (Strategy 4, Objectives 1 & 2) 170 District Strategies Objectives Milestones 1 Inform, educate and partner to build stakeholder understanding. 2.Execute outreach programs for elected representatives and other municipal officials. 3.Execute Diversity and Outreach Programs a) Continue implementation of Disparity Study results and recommendations based on findings, and update diversity programs as necessary. 2 Manage the District's costs and revenues to optimize financial impacts. 1.Increase Collection of Delinquent Revenue a) Implement a pilot water shut-off program for commercial customers and assess effectiveness. 2.Identify and Implement Cost Savings Initiatives c) Continue to evaluate processes that could potentially be automated. 3.Maximize Long-Term Financing Plans for District Needs 3 Integrate and improve the District's business processes. 3.Oracle EBS Upgrade a) Develop implementation plan and identify implementation partner(s). b) Implementation of HRMS, Finance, Treasury, Capital Projects and Purchasing. 4.Mobile Technology Strategy a) 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. b) Implement provision mobile technology standards and required IT infrastructure and processes. 4 1.Participate in Stakeholder Groups to Develop Sound Technical Basis for Regulatory Issues a) Participate in Missouri-led stakeholder meetings on Clean Water Act permit fees and advocate for an equitable fee structure. b) Participate in Missouri-led stakeholder meetings on nutrient reduction strategy and nutrient trading. 2. Promote Appropriate Regulatory and Legislative Initiatives that Impact All Areas of District Operations. a) Advocate for a national peak wet weather rule that is consistent with Missouri regulations and the 2013 8th Circuit Iowa League of Cities decision. b) Advocate for reasonable, affordable, and consistent air and water permit requirements for all of MSD's facilities. 5 2.Implement Wastewater Operating and Capital Improvement Program b) 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. 6 1.Increase Organizational Performance through Improved Communication a) Work with departments to identify mandatory compliance training to be administered during the first 90 days of employment. 3. Increase Individual Accountability and Job Satisfaction Through Continual Performance Coaching and Training 4. Restructure a recruitment strategy that promotes and retains a talented and diversified workforce a) Conduct department specific focus groups to discuss their experiences, gather input related to current processes, and identify areas for improvement. a) 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. 5. "Show Me MSD" - Business Partnership to meet the needs of the communities that support them 6. Implement safety and security training to support training to support a safe work environment b) Identify gaps in security, safety and incident response and reporting. Address customer and regulatory needs through a comprehensive infrastructure management program. Create a learning and business-oriented culture based on competency and accountability. FY22 Q1 Q2 Q3 Q4 Promote appropriate standards through proactive regulatory and legislative involvement. Department FY22 Strategic Business Plan 171 General Counsel $0.0 $0.5 $1.0 $1.5 $2.0 $2.5 $3.0 $3.5 $4.0 $4.5 $5.0 in m i l l i o n s Expenses 0 2 4 6 8 10 Personnel Projected Budget Forecast Actual The FY22 budget of $3.4 million is practically unchanged overall from FY21 budget. FY21 forecast is estimated at $310 thousand lower related to the Litigation and Claims. The budget reflects no change in the number of full-time equivalent positions. 172 General Counsel Department FY19 FY20 FY21 FY21 FY22 FY23 FY24 EXPENDITURE SUMMARY Actual Actual Budget Forecast Budget Projected Projected General Counsel District Administration Division $ 256,641 $ 273,044 $ 278,160 $ 279,172 $ 285,371 $ 285,571 $ 292,659 Litigation and Claims Division 4,234,387 3,863,633 2,936,009 2,641,796 2,951,597 3,010,314 3,080,420 General Counsel Administration Division 156,880 157,002 165,370 167,432 175,324 177,548 181,810 TOTAL EXPENSES $ 4,647,908 $ 4,293,679 $ 3,379,539 $ 3,088,400 $ 3,412,292 $ 3,473,433 $ 3,554,889 4293678 3473434 3554888 ALLOCATED STAFFING SUMMARY General Counsel District Administration Division 1.00 1.00 1.00 1.00 1.00 1.00 1.00 Litigation and Claims Division 6.00 6.00 6.00 6.00 6.00 6.00 6.00 General Counsel Administration Division 1.00 1.00 1.00 1.00 1.00 1.00 1.00 TOTAL POSITIONS 8.00 8.00 8.00 8.00 8.00 8.00 8.00 PERFORMANCE MEASURES Actual Actual Goal Actual Key Performance Measures FY18 FY19 FY20 FY20 FY21 FY22 FY23 Litigation matters supported by outside counsel 16%14% Less than 16%9% Less than16% Less than16% Less than 16% Goal For FY20 the Strategic Business and Operating Plan FY20-FY24, the above performance indicators related to Strategy 2, Manage The Distict's Cost and Revneues to Optimize Financial Impact, Objective 2: Identify and Implement Cost Savings Initiatives. Other years goals may be linked to other Strategy and Objectives. 173 General Counsel Administration Division FY19 FY20 FY21 FY21 FY22 FY23 FY24 EXPENDITURE SUMMARY Actual Actual Budget Forecast Budget Projected Projected 51000 Personnel Services $ 253,069 $ 269,144 $ 272,733 $ 276,047 $ 278,697 $ 278,764 $ 285,715.00 52000 Supplies - 14 - - - - - 53000 Usage - - - - - - - 54000 Contractual Services 3,572 3,886 5,427 3,125 6,674 6,807 6,944.00 55000 Capital Outlay - - - - - - - TOTAL EXPENSES $256,641 $ 273,044 $ 278,160 $ 279,172 $ 285,371 $ 285,571 $ 292,659.00 ALLOCATED STAFFING SUMMARY Officials/Administrative 1.00 1.00 1.00 1.00 1.00 1.00 1.00 Professional 0.00 0.00 0.00 0.00 0.00 0.00 0.00 Technical 0.00 0.00 0.00 0.00 0.00 0.00 0.00 Administrative Support 0.00 0.00 0.00 0.00 0.00 0.00 0.00 Skilled/Craft 0.00 0.00 0.00 0.00 0.00 0.00 0.00 Service/Maintenance 0.00 0.00 0.00 0.00 0.00 0.00 0.00 TOTAL POSITIONS 1.00 1.00 1.00 1.00 1.00 1.00 1.00 DESCRIPTION OF SERVICES This division is responsible for all legal matters involving or affecting the District. It provides legal services as requested or required by the District's Board of Trustees, Executive Director and staff. This function also communicates with federal, state, and local officials through either lobbying efforts, attending public meetings or meeting individually with public officials about the benefits of the services provided by MSD and the need to secure additional support. 174 General Counsel District Administration Division FY19 FY20 FY21 FY21 FY22 FY23 FY24 EXPENDITURE SUMMARY Actual Actual Budget Forecast Budget Projected Projected 51000 Personnel Services $ 77,217 $ 81,574 $ 82,630 $ 84,652 $ 84,184 $ 84,567 $ 86,950.00 52000 Supplies 78,736 74,403 81,500 81,600 88,750 90,525 92,336.00 53000 Usage 480 480 480 480 600 630 662.00 54000 Contractual Services 447 545 760 700 1,790 1,826 1,862.00 55000 Capital Outlay - - - - - - - TOTAL EXPENSES $ 156,880 $ 157,002 $ 165,370 $ 167,432 $ 175,324 $ 177,548 $ 181,810.00 ALLOCATED STAFFING SUMMARY Officials/Administrative 0.00 0.00 0.00 0.00 0.00 0.00 0.00 Professional 0.00 0.00 0.00 0.00 0.00 0.00 0.00 Technical 0.00 0.00 0.00 0.00 0.00 0.00 0.00 Administrative Support 1.00 1.00 1.00 1.00 1.00 1.00 1.00 Skilled/Craft 0.00 0.00 0.00 0.00 0.00 0.00 0.00 Service/Maintenance 0.00 0.00 0.00 0.00 0.00 0.00 0.00 TOTAL POSITIONS 1.00 1.00 1.00 1.00 1.00 1.00 1.00 DESCRIPTION OF SERVICES This division is responsible for performing complex office administrative support to the entire General Counsel Department. 175 Litigation and Claims Division FY19 FY20 FY21 FY21 FY22 FY23 FY24 EXPENDITURE SUMMARY Actual Actual Budget Forecast Budget Projected Projected 51000 Personnel Services $ 832,371 $ 875,634 $ 897,702 $ 905,641 $ 915,344 $ 933,336 $ 961,901 52000 Supplies 23 - - - - - - 53000 Usage - - - - - - - 54000 Contractual Services 3,401,993 2,987,999 2,038,307 1,736,155 2,036,253 2,076,978 2,118,519 55000 Capital Outlay - - - - - - - TOTAL EXPENSES $ 4,234,387 $ 3,863,633 $ 2,936,009 $ 2,641,796 $ 2,951,597 $ 3,010,314 $ 3,080,420 ALLOCATED STAFFING SUMMARY Officials/Administrative 0.00 0.00 0.00 0.00 0.00 0.00 0.00 Professional 5.00 5.00 5.00 5.00 5.00 5.00 5.00 Technical 1.00 1.00 1.00 1.00 0.00 0.00 0.00 Administrative Support 0.00 0.00 0.00 0.00 1.00 1.00 1.00 Skilled/Craft 0.00 0.00 0.00 0.00 0.00 0.00 0.00 Service/Maintenance 0.00 0.00 0.00 0.00 0.00 0.00 0.00 TOTAL POSITIONS 6.00 6.00 6.00 6.00 6.00 6.00 6.00 DESCRIPTION OF SERVICES This function handles all litigation and claims involving the District. In those instances when the District is represented by outside counsel either assigned by the District's insurance carrier or when chosen by the District, this functional area coordinates the work, acts as liaison and generally, actively participates and assists outside counsel in the litigation. 176 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 151,716 174,250 178,954 194,718 175,658 157,638 157,638 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 $1,278,225 $1,296,668 $1,334,567 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 $2,127,324 177 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 $3,412,292 $3,473,434 $3,554,887 178 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 179 Human Resources Mission The Human Resources Department is a professional services team supporting a learning and business-oriented culture based on accountability, such that we:  Assist the District and its employees to enhance skills, performance and work satisfaction  Support the District to achieve the Strategic Business Plan  Ensure fair, equitable employee treatment and recognition  Manage the District’s loss prevention programs We measure our success by our customers’ satisfaction with our performance in accomplishing mutual objectives. 180 Fiscal Year 2020 Accomplishments: TALENT DEVELOPMENT 1. Implemented a Recruitment Intake Process to increase the communication and partnership for departments and management to improve the process of hiring viable candidates within a turnaround of 45-60 days. (Strategy 6, Objective 1) 2. Incorporated an internal candidate survey for the purpose of improving employee communication on hiring statuses. (Strategy 6, Objective 1) 3. Implemented a District-wide accelerated online assessment resource in alignment with department-specific screening and selection to expedite the hiring process of qualified candidates. (Strategy 6, Objective 1) 4. Established a Secondary Employment Survey as part of senior leadership’s COVID-19 compliance and accountability of management. (Strategy 6, Objective 1) 5. Implemented the Recruitment Intake Process to assess succession within the departments and anticipation of immediate and future position vacancies. (Strategy 6, Objective 2) 6. Established a Security Committee to address criticalities and vulnerabilities impacting the workplace and to provide input in the implementation of a comprehensive security plan for the District. (Strategy 6, Objective 2) 7. Worked in collaboration with department managers on PIPs in a uniformed manner to ensure consistency, fairness and compliance with Civil Service rules, EEO Laws, Legal and MSD policies and procedures. (Strategy 6, Objective 3) 8. Redeveloped and facilitated Internal Interviewing Training Classes for District internal employees seeking other promotional opportunities within the District. (Strategy 6, Objective 3) 9. Conducted a successful pilot of a CSTT hiring group utilizing the Recruitment Intake Process to measure the efficiency, effectiveness and timeliness in securing viable candidates. (Strategy 6, Objective 3) 10. District-wide use of LMS. (Strategy 6, Objective 3) 11. District-wide use of NeoGov Perform. (Strategy 6, Objective 2) 12. Provide educational assistance. (Strategy 6, Objective 2) 13. District-wide use of ONBOARD. (Strategy 6, Objective 1) 14. Implemented over 3,000 online courses for all employees District-wide (LMS). (Strategy 6, Objective 3) 15. Implemented Percipio learning platform for the IT department (LMS). (Strategy 6, Objective 3) 16. Pre-employment assessment, research and implementation. (Strategy 6, Objective 1) 17. Developed online safety training (DEC). (Strategy 6, Objective 3) 18. Redesigned and updated Hyperion Online Training. (Strategy 6, Objective 3) 19. Office 365 – Implementation Training. (Strategy 6, Objective 3) 20. Assisted PR with Return to Work Project. (Strategy 6, Objective 1) 21. Utilized LMS as communications tool (Legal Holds, Policies, Updates, etc.). (Strategy 6, Objective 1) 22. Team Leader Training Development. (Strategy 6, Objective 2) 23. Interview training for interviewees. (Strategy 6, Objective 2) 24. Coordinate Training Programs (CSTT, MMT, TPOT, Grade 13, Upward Mobility). (Strategy 6, Objective 3) 181 BENEFITS & COMPENSATION 25. The results of the Wellness Program were reviewed. Changes to the Wellness Program have been identified for FY21. (Strategy 2, Objective 2) INSURANCE & SAFETY 26. Quarterly meetings with all facility managers regarding claims and Workman’s Comp concerns. (Strategy 6, Objective 3) 27. Annual claims meeting with TPA and upper management for discussion and planning. (Strategy 6, Objective 3) 28. Monthly safety meetings held and compliance documented in LD. (Strategy 6, Objective 3) 29. Quarterly meetings with all facility managers regarding claims and Workman’s Comp concerns. (Strategy 6, Objective 1) 30. Annual WC meetings with TPA and management noting the high frequency injury trends. (Strategy 2, Objective 2) 182 District Strategies Objectives Milestones 2 Manage the District's costs and revenues to optimize financial impacts. 2.Identify and Implement Cost Savings Initiatives b) Investigate the District's ability to offer non-traditional benefits. c) Continue to evaluate processes that could potentially be automated. d) Assess changes needed to Wellness Program. 3.Maximize Long-Term Financing Plans for District Needs 3 Integrate and improve the District's business processes. 3.Oracle EBS Upgrade a) Develop implementation plan and identify implementation partner(s). b) Implementation of HRMS, Finance, Treasury, Capital Projects and Purchasing. c) User Acceptance and Go Live. 4.Mobile Technology Strategy a) 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. b) Implement provision mobile technology standards and required IT infrastructure and processes. 6 1.Increase Organizational Performance through Improved Communication a) Work with departments to identify mandatory compliance training to be administered during the first 90 days of employment. 2. Improve Organizational Effectiveness through Leadership Development and Succession Management a) 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. 3. Increase Individual Accountability and Job Satisfaction Through Continual Performance Coaching and Training a) 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. 4. Restructure a recruitment strategy that promotes and retains a talented and diversified workforce a) Conduct department specific focus groups to discuss their experiences, gather input related to current processes, and identify areas for improvement. a) 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. 5. "Show Me MSD" - Business Partnership to meet the needs of the communities that support them a) Develop a school and business collaboration plan for a mentorship program focused on diverse students who have an interest in STEM careers. 6. Implement safety and security training to support training to support a safe work environment a) Assess security monitoring and access issues in the field and at all facilities. b) Identify gaps in security, safety and incident response and reporting. Department FY22 Strategic Business Plan Create a learning and business-oriented culture based on competency and accountability. FY22 Q1 Q2 Q3 Q4 183 ## Human Resources Department $0 $2 $4 $6 $8 $10 $12 in m i l l i o n s 0 5 10 15 20 25 Personnel Projected Budget Forecast Actual Expenses The FY22 budget of $9.8 million reflects an increase of approximately $900 thousand relative to the FY21 budget and $1.2 million relative to FY21 forecast Most of the $1.2 million increase from FY21 forecast relates to the Talent Development department in contractor services with $475 thousand for Strategy 6 - Objective 6 of the SBOP year 1 milestone to assess security monitoring and issues in the field and at all facilities, and a $65 thousand increase for on-going security guard and equipment expenses. In FY22 Benefit and Compensation has projected increase of $419 thousand for Vacation Accrual which was restructured. No changes are budgeted for FY22 remaining at 23 staff members. Staffing has remained the same from FY19 Actuals to projected FY24. 184 Human Resources Department FY19 FY20 FY21 FY21 FY22 FY23 FY24 EXPENDITURE SUMMARY Actual Actual Budget Forecast Budget Projected Projected Talent Development $ 1,403,967 $ 1,416,858 $ 1,736,861 $ 1,620,197 $ 2,844,644 $ 2,485,607 $ 2,546,627 Benefits & Compensation 4,576,866 4,864,165 5,206,173 5,176,728 5,720,975 6,031,982 6,357,724 Diversity Division (24,140) - - - - - - Insurance & Safety Division 1,345,953 1,316,816 1,912,812 1,744,220 1,202,426 1,235,335 1,270,594 TOTAL EXPENSES $ 7,302,647 $ 7,597,839 $ 8,855,846 $ 8,541,145 $ 9,768,045 $ 9,752,924 $ 10,174,945 ALLOCATED STAFFING SUMMARY Talent Development 10.67 9.00 8.00 8.00 8.00 8.00 8.00 Benefits & Compensation 4.67 6.00 6.00 6.00 7.00 7.00 7.00 Diversity Division 0.00 0.00 0.00 0.00 0.00 0.00 0.00 Insurance & Safety Division 7.67 8.00 9.00 9.00 8.00 8.00 8.00 TOTAL POSITIONS 23.00 23.00 23.00 23.00 23.00 23.00 23.00 PERFORMANCE MEASURES Actual Actual Goal Actual Key Performance Measures FY18 FY19 FY20 FY20 FY21 FY22 FY23 10% 10% 10% 0% 5% 5% 5% 17% * -14% -10% -7% -10% -10% -10% 100% 100% 100% 70% ^ 100% 100% 100% * Recordable accidents increased from 114 to 133 in FY18. ^ Lower due to COVID 19 Pandemic. Goal Increase Employee Utilization of Benefits Percentage Conduct Required Safety and Health Training for all Staff - 6 Courses Percentage change of Recordable Accidents and Incidences For FY20 the Strategic Business and Operating Plan FY20-FY24, the above performance indicators related to Strategy 2, Manage The Distict's Cost and Revneues to Optimize Financial Impact, Objective 2: Identify and Implement Cost Savings Initiatives. Other years goals may be linked to other Strategy and Objectives. For FY20 the Strategic Business and Operating Plan FY20-FY24, the above performance indicators related to Strategy 5, Address Customer and Regulatory Needs through a Comprehensive Infrastructure Management Program, Objective 4: Enhance Reliablitiy of Information Technology Infrastructure. Other years goals may be linked to other Strategy and Objectives. 185 Talent Development Division FY19 FY20 FY21 FY21 FY22 FY23 FY24 EXPENDITURE SUMMARY Actual Actual Budget Forecast Budget Projected Projected 51000 Personnel Services $ 983,357 $ 963,648 $ 1,006,086 $ 963,264 $ 1,053,452 $ 1,079,974 $ 1,112,799 52000 Supplies 19,554 15,908 16,500 17,800 6,867 13,127 13,389 53000 Usage 2,254 2,725 2,600 2,600 2,600 2,730 2,867 54000 Contractual Services 398,802 434,577 711,675 636,533 1,781,726 1,332,656 1,359,310 55000 Capital Outlay - - - - - 57,120 58,262 TOTAL EXPENSES $ 1,403,967 $ 1,416,858 $ 1,736,861 $ 1,620,197 $ 2,844,645 $ 2,485,607 $ 2,546,627 ALLOCATED STAFFING SUMMARY Officials/Administrative 1.67 1.67 0.67 0.67 1.67 1.67 1.67 Professional 7.33 7.00 7.00 7.00 6.00 6.00 6.00 Technical 0.00 0.00 0.00 0.00 0.00 0.00 0.00 Administrative Support 1.67 0.33 0.33 0.33 0.33 0.33 0.33 Skilled/Craft 0.00 0.00 0.00 0.00 0.00 0.00 0.00 Service/Maintenance 0.00 0.00 0.00 0.00 0.00 0.00 0.00 TOTAL POSITIONS 10.67 9.00 8.00 8.00 8.00 8.00 8.00 DESCRIPTION OF SERVICES Assess and identify organizational readiness to achieve the District's Strategic Business Plan. In partnership with all MSD departments, provide assistance and guidance to ensure accurate job descriptions; recruit diversified, highly-qualified candidates to fill vacancies in a timely manner; ensure internal job posting system considers qualified employees for promotional opportunities; ensure compensation practices are consistent with Civil Service regulations; perform as consultants, coaches, instructional designers, instructors and administrators of programs to achieve successful employee performance; provide professional development through the Educational Assistance Program; develop and/or administer technical and general training programs; ensure all District policies and Human Resource practices foster and support positive 186 Benefits & Compensation Division FY19 FY20 FY21 FY21 FY22 FY23 FY24 EXPENDITURE SUMMARY Actual Actual Budget Forecast Budget Projected Projected 51000 Personnel Services $ 4,459,559 $ 4,731,108 $ 4,977,978 $ 4,959,961 $ 5,481,892 $ 5,787,158 $ 6,108,003 52000 Supplies 2,619 3,142 10,200 10,674 9,117 10,258 10,464 53000 Usage - - - - - - - 54000 Contractual Services 114,687 129,915 217,995 206,093 229,967 234,566 239,257 55000 Capital Outlay - - - - - - - TOTAL EXPENSES $ 4,576,865 $ 4,864,165 $ 5,206,173 $ 5,176,728 $ 5,720,976 $ 6,031,982 $ 6,357,724 ALLOCATED STAFFING SUMMARY Officials/Administrative 0.67 1.67 1.67 1.67 1.67 1.67 1.67 Professional 2.33 4.00 4.00 4.00 5.00 5.00 5.00 Technical 0.00 0.00 0.00 0.00 0.00 0.00 0.00 Administrative Support 1.67 0.33 0.33 0.33 0.33 0.33 0.33 Skilled/Craft 0.00 0.00 0.00 0.00 0.00 0.00 0.00 Service/Maintenance 0.00 0.00 0.00 0.00 0.00 0.00 0.00 TOTAL POSITIONS 4.67 6.00 6.00 6.00 7.00 7.00 7.00 DESCRIPTION OF SERVICES Administer and communicate employee benefits programs consistent with Plan documents; ensure proper fiscal management of all benefit programs; periodically assess financial risk of plan designs. Responsibilities include group medical, dental, life, AD&D, long-term disability, vacation, sick leave, compensatory time, benefit-related policies, and administration and employee communication for the Pension and Deferred Compensation plans. Ensure biweekly payrolls are processed in a timely and accurate manner. 187 Insurance & Safety Division FY19 FY20 FY21 FY21 FY22 FY23 FY24 EXPENDITURE SUMMARY Actual Actual Budget Forecast Budget Projected Projected 51000 Personnel Services $ 737,866 $ 779,557 $ 919,725 $ 731,402 $ 816,840 $ 840,090 $ 867,227 52000 Supplies 13,087 10,514 75,733 74,065 40,867 43,424 44,293 53000 Usage 5,331 6,050 6,000 6,000 6,000 6,300 6,615 54000 Contractual Services 589,669 520,695 896,354 917,753 338,719 345,521 352,459 55000 Capital Outlay - - 15,000 15,000 - - - TOTAL EXPENSES $ 1,345,953 $ 1,316,816 $ 1,912,812 $ 1,744,220 $ 1,202,426 $ 1,235,335 $ 1,270,594 ALLOCATED STAFFING SUMMARY Officials/Administrative 1.67 1.67 2.67 2.67 1.67 1.67 1.67 Professional 5.33 6.00 6.00 6.00 6.00 6.00 6.00 Technical 0.00 0.00 0.00 0.00 0.00 0.00 0.00 Administrative Support 0.67 0.33 0.33 0.33 0.33 0.33 0.33 Skilled/Craft 0.00 0.00 0.00 0.00 0.00 0.00 0.00 Service/Maintenance 0.00 0.00 0.00 0.00 0.00 0.00 0.00 TOTAL POSITIONS 7.67 8.00 9.00 9.00 8.00 8.00 8.00 DESCRIPTION OF SERVICES Develop and administer policies, procedures and programs designed to protect the District's assets by educating, motivating, and training personnel in positive safety practices and programs thus preventing losses from accidents, injuries, and lost time. Second, identify all types of loss exposures the District may encounter: safety, security, emergency response, business interruption, etc., and then define a strategy to manage each. Third, manage the District's Water Back Up Overcharged Line Program and Dispute Resolution Board for Water Backup Program. Manage all third party claim administrative functions. Lastly, continuously educate management on the cost of losses through thorough and timely reports. 188 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 145,099 149,553 155,831 129,927 104,561 93,835 93,835 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 $7,352,183 $7,707,221 $8,088,030 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 10,404 189 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 $9,768,045 $9,752,924 $10,174,945 190 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 191 Finance Mission Manage the District’s costs and revenues to improve financial performance. Fiscal Year 2020 Accomplishments 1. Received the Government Finance Officers’ Association (GFOA) award for Distinguished Budget Presentation for the 33rd consecutive year. Strategy 2, Objective 2 2. Received the GFOA award for Excellence in Financial Reporting for the 32nd consecutive year. Strategy 2, Objective 2 3. Received the GFOA award for Popular Annual Financial Reporting (PAFR). Strategy 2, Objective 2 4. Completed the FY19 Financial Close on time, with no audit findings and no audit adjustments noted by the District’s External Auditors. Strategy 2, Objective 2 5. Continued work to review, identified gaps and corrected asset attributes post Oracle go-live compared to GIS and Maximo. Strategy 3, Objective 4 6. Increased customer assistance program enrollment by 14% from 3,901 at the end of FY19 to 4,456 at the end of FY20. Strategy 2, Objective 1 7. Maintained an average of 99% District competitive spend rate. Strategy 2, Objective 2 8. Managed 311 blanket contracts with 6,016 lines. Strategy 2, Objective 2 9. Approximately 34,450 invoices were processed in FY20 totaling $237.1 million. Strategy 2, Objective 1 10. The MSD Board of Trustees accepted the Rate Commission’s recommendations in October 2019. Strategy 2, Objective 3 192 District Strategies Objectives Milestones 1 Inform, educate and partner to build stakeholder understanding. 1.Execute Community Outreach Programs a) Complete stormwater listening sessions. 3.Execute Diversity and Outreach Programs a) Continue implementation of Disparity Study results and recommendations based on findings, and update diversity programs as necessary. 2 Manage the District's costs and revenues to optimize financial impacts. 1.Increase Collection of Delinquent Revenue a) Implement a pilot water shut-off program for commercial customers and assess effectiveness. b) Evaluate alternatives for acquiring water data for commercial customers. 2.Identify and Implement Cost Savings Initiatives a) Evaluate integrated payables process results (i.e., e-payments). c) Continue to evaluate processes that could potentially be automated. 3.Maximize Long-Term Financing Plans for District Needs a) Implement remaining Board approved rates resulting from the Wastewater Rate Commission Proposal. b) Complete Inflow and Infiltration (I/I) Allocation Study. c) Complete City Water Attribute Assumption Study. 3 Integrate and improve the District's business processes. 1. Implement Information Governance Program That Meets the District's Records & Information Discovery, Compliance and Information Security Policies. 2.Integrate Asset Information Across Systems (Oracle, Maximo and GIS) a) Assess impact of business process changes resulting from automation of asset capitalization manual processes (milestone from FY21 SBOP) and determine plan to address financial impact (if any). b) Design and implement automated interfaces for syncing Oracle and Maximo non-linear fixed assets inventory. c) Define requirements and strategy for capitalization of non-linear fixed assets - Treatment Plants, Pump Stations.. d) Perform cost benefit analysis of reconciling (pre-Oracle) 'bundled' collections system assets between GIS and Oracle. 3.Oracle EBS Upgrade a) Develop implementation plan and identify implementation partner(s). b) Implementation of HRMS, Finance, Treasury, Capital Projects and Purchasing. c) User Acceptance and Go Live. 4.Mobile Technology Strategy a) 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. b) Implement provision mobile technology standards and required IT infrastructure and processes. 5 1. Implement Stormwater Operating and Capital Improvement Program a) 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. b) Administer OMCI Municipal Grant Program with funding from reinstated OMCI taxes to address the needs of the municipalities served by the OMCI's. 2.Implement Wastewater Operating and Capital Improvement Program 3.Implement Asset Management Program a) Purchase and implement software tools necessary to support asset management plan that incorporates the monetized ratings process for the District's linear assets. 6 1.Increase Organizational Performance through Improved Communication Department FY22 Strategic Business Plan Address customer and regulatory needs through a comprehensive infrastructure management program. Create a learning and business-oriented culture based on competency and accountability. FY22 Q1 Q2 Q3 Q4 193 District Strategies Objectives Milestones Department FY22 Strategic Business Plan FY22 Q1 Q2 Q3 Q4 a) Work with departments to identify mandatory compliance training to be administered during the first 90 days of employment. 3. Increase Individual Accountability and Job Satisfaction Through Continual Performance Coaching and Training 4. Restructure a recruitment strategy that promotes and retains a talented and diversified workforce a) Conduct department specific focus groups to discuss their experiences, gather input related to current processes, and identify areas for improvement. a) 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. 5. "Show Me MSD" - Business Partnership to meet the needs of the communities that support them 6. Implement safety and security training to support training to support a safe work environment b) Identify gaps in security, safety and incident response and reporting. 194 Finance Department 0 10 20 30 40 50 60 70 Personnel Projected Budget Forecast Actual $0 $5 $10 $15 $20 $25 $30 in m i l l i o n s Expenses The Finance FY22 Budget of $24.1 million results in an increase of $2.5 million compared to FY21 budget and $641 thousand from FY21 forecast. The majority of the increase in budget is in the Accounts Receivable Division in the amount of $2.7 million primarily for Collection and Payment Services offset by a decrease in the Purchasing Division of $550 thousand for Capital Outlay for a new elevator at the headquarters office purchased in FY21 not repeated in FY22. Comparison for the FY21 forecast follows the same pattern. The Finance department staffing remains consistent for the years FY19 to FY24. 195 Finance Department FY19 FY20 FY21 FY21 FY22 FY23 FY24 EXPENDITURE SUMMARY Actual Actual Budget Forecast Budget Projected Projected Accounting Division $ 1,658,832 $ 1,744,755 $ 1,759,001 $ 1,635,454 $ 1,788,193 $ 1,836,906 $ 1,896,054 Purchasing Division 2,590,150 1,876,388 2,524,120 2,552,962 2,078,565 2,081,525 2,129,078 Accounts Receivable Division 17,118,277 17,706,420 17,336,009 19,264,704 20,227,620 20,824,036 21,332,349 TOTAL EXPENSES $ 21,367,259 $ 21,327,563 $ 21,619,130 $ 23,453,120 $ 24,094,378 $ 24,742,467 $ 25,357,481 ALLOCATED STAFFING SUMMARY Accounting Division 19.00 19.00 19.00 19.00 19.00 19.00 19.00 Purchasing Division 9.00 9.00 9.00 9.00 9.00 9.00 9.00 Accounts Receivable Division 34.00 34.00 34.00 34.00 34.00 34.00 34.00 TOTAL POSITIONS 62.00 62.00 62.00 62.00 62.00 62.00 62.00 PERFORMANCE MEASURES Actual Actual Goal Actual Key Performance Measures FY18 FY19 FY20 FY20 FY21 FY22 FY23 99%99% >95%99%>95% >95% >95% 92%93% >/= 90%93% >/= 90% >/= 90% >/= 90% * 57 days 57 days <45 days 56 days <45 days <45 days <45 days *The District's Average Collection Period continues to remain relatively flat over the last three (3) years. It will continue to be difficult to meet the 45 day industry standard goal without the use of shut-off of water by water providors. Non-capital Competitive Purchasing Overall Quality of Service by A/R based on Customer Surveys Average Collection Period Goal For FY20 the Strategic Business and Operating Plan FY20-FY24, the above performance indicators related to Strategy 2, Manage The Distict's Cost and Revneues to Optimize Financial Impact, Objective 1: Increase Collection of Delinquent Revenue and Objective 2: Identify and Implement Cost Savings Initiatives. Other years goals may be linked to other Strategy and Objectives. 196 Accounting Division FY19 FY20 FY21 FY21 FY22 FY23 FY24 EXPENDITURE SUMMARY Actual Actual Budget Forecast Budget Projected Projected 51000 Personnel Services $ 1,460,540 $ 1,577,586 $ 1,649,163 $ 1,535,288 $ 1,690,634 $ 1,734,611 $ 1,791,713 52000 Supplies 10,681 9,355 9,514 6,713 9,213 11,011 11,231 53000 Usage - - - - - - - 54000 Contractual Services 187,611 157,814 100,324 93,453 88,213 91,148 92,971 55000 Capital Outlay - - - - 133 136 139 TOTAL EXPENSES $ 1,658,832 $ 1,744,755 $ 1,759,001 $ 1,635,454 $ 1,788,193 $ 1,836,906 $ 1,896,054 ALLOCATED STAFFING SUMMARY Officials/Administrative 2.67 2.67 1.67 1.67 1.67 1.67 1.67 Professional 10.00 10.00 11.00 11.00 11.00 11.00 11.00 Technical 0.00 0.00 0.00 0.00 0.00 0.00 0.00 Administrative Support 6.33 6.33 6.33 6.33 6.33 6.33 6.33 Skilled/Craft 0.00 0.00 0.00 0.00 0.00 0.00 0.00 Service/Maintenance 0.00 0.00 0.00 0.00 0.00 0.00 0.00 TOTAL POSITIONS 19.00 19.00 19.00 19.00 19.00 19.00 19.00 DESCRIPTION OF SERVICES The Accounting function ensures that District payments and receipts are properly authorized, recorded and reported in accordance with District policy and generally accepted accounting principles. Accounting is responsible for the integrity of the District's Financial data and reporting, both internal and external, to ensure financial statements are accurately reported and timely prepared. In addition, Accounting provides periodic financial reports reflecting the District’s current financial position. The Analytics Team annually prepares the District’s Operating Budget, Debt Service and Capital Improvement and Replacement Program; participates in the Rate Design process with the District Rate Commission and prepares various analyses and reports. 197 Purchasing Division FY19 FY20 FY21 FY21 FY22 FY23 FY24 EXPENDITURE SUMMARY Actual Actual Budget Forecast Budget Projected Projected 51000 Personnel Services $ 822,655 $ 849,966 $ 859,387 $ 860,229 $ 919,251 $ 930,872 $ 958,758 52000 Supplies 61,154 46,159 52,649 56,417 52,413 54,423 55,512 53000 Usage 180,169 176,274 192,474 187,241 201,100 201,591 202,119 54000 Contractual Services 1,526,172 798,989 869,610 899,075 905,668 894,503 912,550 55000 Capital Outlay - 5,000 550,000 550,000 133 136 139 TOTAL EXPENSES $ 2,590,150 $ 1,876,388 $ 2,524,120 $ 2,552,962 $ 2,078,565 $ 2,081,525 $ 2,129,078 ALLOCATED STAFFING SUMMARY Officials/Administrative 1.67 1.67 1.67 1.67 1.67 1.67 1.67 Professional 3.00 3.00 3.00 3.00 3.00 3.00 3.00 Technical 3.00 3.00 3.00 3.00 3.00 3.00 3.00 Administrative Support 1.33 1.33 1.33 1.33 1.33 1.33 1.33 Skilled/Craft 0.00 0.00 0.00 0.00 0.00 0.00 0.00 Service/Maintenance 0.00 0.00 0.00 0.00 0.00 0.00 0.00 TOTAL POSITIONS 9.00 9.00 9.00 9.00 9.00 9.00 9.00 DESCRIPTION OF SERVICES The Purchasing Division is responsible for contracting all of the supplies, materials, equipment, construction repairs, professional services and captial improvement construction projects required by the District. Through competitive bidding procedures, this division ensures a properly authorized supply of goods and services at the best cost. The Division is responsible for the timely disposal of property and equipment that has been declared as surplus by the District. The Central Services element of the Purchasing Division is responsible for mail distribution throughout the District and the management of the headquarters building. 198 Accounts Receivable Division FY19 FY20 FY21 FY21 FY22 FY23 FY24 EXPENDITURE SUMMARY Actual Actual Budget Forecast Budget Projected Projected 51000 Personnel Services $ 2,219,389 $ 2,201,718 $ 2,222,762 $ 2,280,959 $ 2,423,655 $ 2,473,033 $ 2,555,825 52000 Supplies 13,589 9,674 18,424 9,864 5,313 5,419 5,528 53000 Usage - 52 - - - - - 54000 Contractual Services 14,885,299 15,494,976 15,094,823 16,973,881 17,798,519 18,345,448 18,770,857 55000 Capital Outlay - - - - 133 136 139 TOTAL EXPENSES $ 17,118,277 $ 17,706,420 $ 17,336,009 $ 19,264,704 $ 20,227,620 $ 20,824,036 $ 21,332,349 ALLOCATED STAFFING SUMMARY Officials/Administrative 3.67 3.67 3.67 3.67 3.67 3.67 3.67 Professional 1.00 2.00 2.00 2.00 2.00 2.00 2.00 Technical 0.00 0.00 0.00 0.00 0.00 0.00 0.00 Administrative Support 29.33 28.33 28.33 28.33 28.33 28.33 28.33 Skilled/Craft 0.00 0.00 0.00 0.00 0.00 0.00 0.00 Service/Maintenance 0.00 0.00 0.00 0.00 0.00 0.00 0.00 TOTAL POSITIONS 34.00 34.00 34.00 34.00 34.00 34.00 34.00 DESCRIPTION OF SERVICES This division maintains an account receivable record for each of the District’s 426,000 customers. The user charge billing ensures a predictable flow of cash necessary to operate, maintain and replace the wastewater and stormwater facilities. This division also provides pleasant and efficient assistance to the District's customers with regard to monthly user charge billings. This division collects all payments and enforces the user charge ordinance as it pertains to non-payment of user charges. This is accomplished through three remedies: use of outside collection agencies; suit and/or lien against the property served; and by termination of service, when possible. 199 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 479,606 461,244 296,113 449,991 413,229 370,838 370,838 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 $5,033,539 $5,138,515 $5,306,296 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 2,075,100 2,249,390 2,294,378 200 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 $18,792,399 $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 $24,094,378 $24,742,467 $25,357,481 201 FY22 BUDGET 202 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 203 Information Technology Mission Provide a reliable and secure technology foundation to support responsible wastewater and stormwater management. Fiscal Year 2020 Accomplishments 1. Implemented Office 365 which moved our email and office systems to the Cloud. More importantly, Office 365 brought a suite of new collaboration tools to enable the District to be more productive. Most importantly, in the COVID environment, Office 365 included the TEAMS application to allow conferencing, document sharing and communications tools to keep our workforce productive. (Strategy 3) 2. The IT Department has made great strides in Disaster Recovery and infrastructure resiliency which is a Strategic Business Objective for the District. In the past year, the District upgraded its internet circuit from 100 MB to 250 MB and added a redundant failover circuit. The District has also secured an IT disaster recovery site for its physical computer systems. When buildout is complete, it will allow for a quick recovery of all critical applications in the case of a disaster or ransomware attack. (Strategy 5, Objective 4) 3. This past year, IT implemented a new Service Management System (Easy Vista) that allows for the reporting and tracking of all IT issues and tracks all IT infrastructure and maintenance work as well. The system includes a web portal on the intranet for easy reporting or requests of equipment. This was also a planned Strategic Business Objective. (Strategy 5, Objective 4) 4. IT has been working diligently on security improvements. In the past year, IT has hired 2 full-time IT specialists in security and created a dedicated IT Security Operations Center at Market Street. IT has added multi-factor authentication (MFA) to all external logins, put in place new firewalls and improved security and password related policies. More improvements are planned for the coming year. (Strategy 5, Objective 4) 5. IT has also upgraded and moved our Hyperion Budgeting software to the Cloud. The upgrade improved functionality, reporting and integration with our Oracle Business system. (Strategy 3) 204 District Strategies Objectives Milestones 2 Manage the District's costs and revenues to optimize financial impacts. 2.Identify and Implement Cost Savings Initiatives c) Continue to evaluate processes that could potentially be automated. 3.Maximize Long-Term Financing Plans for District Needs 3 Integrate and improve the District's business processes. 1. Implement Information Governance Program That Meets the District's Records & Information Discovery, Compliance and Information Security Policies. a) Complete inaugural Information Governance audit. b) Complete digitizing of MSD employee personnel records. c) Conduct a District-wide Data Risk Assessment for physical records and data stored in IT Systems. 2.Integrate Asset Information Across Systems (Oracle, Maximo and GIS) b) Design and implement automated interfaces for syncing Oracle and Maximo non-linear fixed assets inventory. c) Define requirements and strategy for capitalization of non-linear fixed assets - Treatment Plants, Pump Stations.. 3.Oracle EBS Upgrade a) Develop implementation plan and identify implementation partner(s). b) Implementation of HRMS, Finance, Treasury, Capital Projects and Purchasing. c) User Acceptance and Go Live. 4.Mobile Technology Strategy a) 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. b) Implement provision mobile technology standards and required IT infrastructure and processes. 5 2.Implement Wastewater Operating and Capital Improvement Program a) 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. 3.Implement Asset Management Program a) Purchase and implement software tools necessary to support asset management plan that incorporates the monetized ratings process for the District's linear assets. 4.Enhance Reliability of Information Technology Infrastructure a) 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). b) 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. c) 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). 5. Implement technologies and data driven solutions to reduce capital costs and increase utility performance b) Design SCADA system upgrade. 6 1.Increase Organizational Performance through Improved Communication a) Work with departments to identify mandatory compliance training to be administered during the first 90 days of employment. 3. Increase Individual Accountability and Job Satisfaction Through Continual Performance Coaching and Training 4. Restructure a recruitment strategy that promotes and retains a talented and diversified workforce Address customer and regulatory needs through a comprehensive infrastructure management program. Create a learning and business-oriented culture based on competency and accountability. FY22 Q1 Q2 Q3 Q4 Department FY22 Strategic Business Plan 205 District Strategies Objectives Milestones FY22 Q1 Q2 Q3 Q4 Department FY22 Strategic Business Plan a) Conduct department specific focus groups to discuss their experiences, gather input related to current processes, and identify areas for improvement. a) 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. 5. "Show Me MSD" - Business Partnership to meet the needs of the communities that support them a) Develop a school and business collaboration plan for a mentorship program focused on diverse students who have an interest in STEM careers. 6. Implement safety and security training to support training to support a safe work environment b) Identify gaps in security, safety and incident response and reporting. 206 Information Technology Department $0 $2 $4 $6 $8 $10 $12 $14 $16 $18 in m i l l i o n s Expenses 0 10 20 30 40 50 60 Personnel Projected Budget Forecast Actual The FY22 budget of $16.8 million represents a decrease of $797 thousand from the FY21 Forecast. The majority of the decrease relates to $2.0 million in Temporary Labor offset by an increase in Regular Salaries including FICA of $1.2 million. Another $690 thousand decrease in the ES Retolling Division Professional Service related to large IT projects in FY21 offset by increases in the other Divisions of $344 thousand resulting in net change of $346 thousand. Additionally, there is a projected increase relative to forecast in Office System Services of $377 thousand in FY22. FY20 includes the addition of 6 full-time equivalent position allowing the District to convert 5 long-term contract employees to District employees and add an Administrative Support Manager to improve internal customer service. The increase of one FTE for project work and staffing in FY22 was maintain throughout FY24. 207 Information Technology Department FY19 FY20 FY21 FY21 FY22 FY23 FY24 EXPENDITURE SUMMARY Actual Actual Budget Forecast Budget Projected Projected ES Retooling Division $ 1,554,838 $ 1,560,686 $ 2,502,260 $ 3,089,212 $ 1,902,084 $ 1,910,267 $ 1,967,673 Business Technology Division 7,673,506 8,815,490 8,275,209 7,977,377 8,489,817 8,411,311 8,632,867 Technical Services Division 6,337,949 6,957,015 6,834,031 6,671,866 6,422,917 6,506,515 6,668,956 TOTAL EXPENSES $ 15,566,293 $ 17,333,191 $ 17,611,500 $ 17,738,455 $ 16,814,818 $ 16,828,093 $ 17,269,496 ALLOCATED STAFFING SUMMARY E S Retooling 1.00 2.67 2.67 2.67 5.33 5.33 5.33 Business Technology Division 32.00 30.67 30.67 30.67 32.33 32.33 32.33 Technical Services Division 11.00 17.67 17.67 17.67 14.33 14.33 14.33 TOTAL POSITIONS 44.00 51.00 51.00 51.00 52.00 52.00 52.00 PERFORMANCE MEASURES Actual Actual Goal Actual Key Performance Measures FY18 FY19 FY20 FY20 FY21 FY22 FY23 97%97%100%*100%100%100% N/A N/A 98%99%98%98%98% N/A N/A 98%100%98%98%98% * It was difficult to calculate with the high staff turnover in IT in FY20. Goal Overall Quality of Service by Help Desk Business Systems Availability Core IT Services Availablility For FY20 the Strategic Business and Operating Plan FY20-FY24, the above performance indicators related to Strategy 3, Integrate and Imporve the District's Business Processes This entire strategy relates to the information Technology Department. Other years goals may be linked to other Strategy and Objectives. 208 ES Retooling FY19 FY20 FY21 FY21 FY22 FY23 FY24 EXPENDITURE SUMMARY Actual Actual Budget Forecast Budget Projected Projected 51000 Personnel Services $ 1,530,554 $ 1,324,382 $ 1,745,805 $ 2,246,535 $ 1,840,517 $ 1,847,408 $ 1,903,494 52000 Supplies (2,150) 27,291 4,500 4,910 4,167 4,250 4,335 53000 Usage - 616 - 667 2,000 2,100 2,205 54000 Contractual Services 15,976 47,550 648,622 742,100 52,067 53,109 54,171 55000 Capital Outlay 10,459 160,846 103,333 95,000 3,333 3,400 3,468 TOTAL EXPENSES $ 1,554,838 $ 1,560,686 $ 2,502,260 $ 3,089,212 $ 1,902,084 $ 1,910,267 $ 1,967,673 ALLOCATED STAFFING SUMMARY Officials/Administrative 0.67 0.67 0.67 0.67 1.33 1.33 1.33 Professional 0.00 1.67 1.67 1.67 1.67 1.67 1.67 Technical 0.00 0.00 0.00 0.00 2.00 2.00 2.00 Administrative Support 0.33 0.33 0.33 0.33 0.33 0.33 0.33 Skilled/Craft 0.00 0.00 0.00 0.00 0.00 0.00 0.00 Service/Maintenance 0.00 0.00 0.00 0.00 0.00 0.00 0.00 TOTAL POSITIONS 1.00 2.67 2.67 2.67 5.33 5.33 5.33 DESCRIPTION OF SERVICES The ES Retooling team provides technical support for the enterprise business applications that are in use at the District. 209 FY19 FY20 FY21 FY21 FY22 FY23 FY24 EXPENDITURE SUMMARY Actual Actual Budget Forecast Budget Projected Projected 51000 Personnel Services $ 5,281,790 $ 5,799,011 $ 5,078,030 $ 5,041,650 $ 5,249,989 $ 5,305,281 $ 5,464,397 52000 Supplies 43,014 126,692 3,000 23,571 2,667 2,720 2,774 53000 Usage 8,377 10,232 7,189 7,856 10,160 10,668 11,201 54000 Contractual Services 2,287,407 2,718,709 3,083,657 2,809,300 3,223,669 3,089,242 3,151,027 55000 Capital Outlay 52,918 160,846 103,333 95,000 3,333 3,400 3,468 TOTAL EXPENSES $ 7,673,506 $ 8,815,490 $ 8,275,209 $ 7,977,377 $ 8,489,817 $ 8,411,311 $ 8,632,867 ALLOCATED STAFFING SUMMARY Officials/Administrative 2.67 1.67 1.67 1.67 2.33 2.33 2.33 Professional 29.00 28.67 28.67 28.67 27.67 27.67 27.67 Technical 0.00 0.00 0.00 0.00 2.00 2.00 2.00 Administrative Support 0.33 0.33 0.33 0.33 0.33 0.33 0.33 Skilled/Craft 0.00 0.00 0.00 0.00 0.00 0.00 0.00 Service/Maintenance 0.00 0.00 0.00 0.00 0.00 0.00 0.00 TOTAL POSITIONS 32.00 30.67 30.67 30.67 32.33 32.33 32.33 Business Technology DESCRIPTION OF SERVICES The BusinessTechnology team understands the District's strategies and business processes in order to provide technical solutions that are sustainable, supportable and meet customer/business requirements. Develops and manages the IT technology program ensuring that initiatives and projects deliver on the value of the supporting business case. Assists in the re-engineering of major business processes including the management of technology projects which contribute to the District achieving its strategy of operational effectiveness. Ensures that systems perform reliably and verifiably in terms of business needs and requirements. 210 Technical Services Division FY19 FY20 FY21 FY21 FY22 FY23 FY24 EXPENDITURE SUMMARY Actual Actual Budget Forecast Budget Projected Projected 51000 Personnel Services $ 2,418,078 $2,669,206 $ 2,268,333 $ 2,383,854 $ 1,920,188 $ 1,917,504 $ 1,975,398 52000 Supplies 705,743 742,115 472,012 491,464 503,132 508,187 518,351 53000 Usage 674,975 541,282 505,524 400,667 405,312 425,578 446,856 54000 Contractual Services 2,094,050 2,737,004 3,068,780 2,911,602 3,186,951 3,239,766 3,304,562 55000 Capital Outlay 445,102 267,407 519,381 484,280 407,333 415,480 423,790 TOTAL EXPENSES $ 6,337,949 $ 6,957,015 $ 6,834,031 $ 6,671,866 $ 6,422,917 $ 6,506,515 $ 6,668,956 ALLOCATED STAFFING SUMMARY Officials/Administrative 1.67 2.67 2.67 2.67 3.33 3.33 3.33 Professional 5.00 8.67 8.67 8.67 8.67 8.67 8.67 Technical 4.00 6.00 6.00 6.00 2.00 2.00 2.00 Administrative Support 0.33 0.33 0.33 0.33 0.33 0.33 0.33 Skilled/Craft 0.00 0.00 0.00 0.00 0.00 0.00 0.00 Service/Maintenance 0.00 0.00 0.00 0.00 0.00 0.00 0.00 TOTAL POSITIONS 11.00 17.67 17.67 17.67 14.33 14.33 14.33 DESCRIPTION OF SERVICES The Technical Services team manages the District's enterprise technology infrastructure including network, server, storage, computer operations and desktop/end user services. The team works with other divisions to develop technology solutions that are cost effective, secure, and align with the District's strategic direction. The team manages all computer operations, data communications, Local Area Networking (LAN), Wide Area Networking (WAN), voice communications, disaster recovery, data security, building security software and desktop/end user services (handheld devices, PCs, peripherals and cell phones) in accordance with established service levels. The team is challenged with providing technology solutions that lay a foundation for future growth as well as improve the quality of the user/customer experience. 211 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 761,532 798,704 865,998 783,547 686,673 616,230 616,230 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 $9,010,694 $9,070,193 $9,343,288 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 152,669 352,751 108,223 152,976 107,300 109,446 111,635 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 $509,965 $515,157 $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 80,144 70,823 72,239 54180 Courier And Freight -210 -1,000 --- 212 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 54520 Professional Service 1,114,547 1,472,687 2,298,057 2,340,382 1,974,536 1,815,127 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 $6,462,687 $6,382,117 $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 $16,814,818 $16,828,093 $17,269,496 213 FY22 BUDGET 214 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 215 Engineering Mission To responsibly deliver and regulate stormwater and wastewater facilities to protect the water environment. Fiscal Year 2020 Accomplishments 1. Received $557,000 in grants from Missouri Department of Natural Resources Volkswagen Trust Fund to retire 15 trucks and replace them with newer and more emission friendly trucks. (Strategy 2, Objective 3) 2. Continued to implement projects related to Project Clear to reduce constructed SSOs and improve the capacity of the sanitary and combined sewer system. Awarded a total of 82 new construction bids accounting for approximately $152 million in construction spend. Continued to implement designs related to Project Clear, with a total design appropriation of $25 million. Major improvements have been implemented in each of MSD Project Clear’s goals. During FY20, approximately 79 miles of pipe, ranging in size from 6-inch to 79-inch, were rehabilitated using Cured-In-Place Pipe. Additionally, approximately 50,000 feet of sanitary sewer was installed ranging in size from 6-inch to 72-inch, in diameter. Also, the Coldwater Creek WWTF Clarifier Replacement, the Grand Glaize WWTF Building, Switchgear, Tank & Screen Repairs, and the Fenton WWTF Levee Improvements were completed at MSD’s Wastewater Treatment Facilities. In total, the Construction Division was able to close 91 projects in FY20. (Strategy 5, Objective 2) 3. Continued ongoing State Revolving Fund low-interest loan program administration. Submitted applications in FY20 to MDNR for $82.4 million in loan funding for the MSD Public I/I Reduction Program Phase V and VI, and $22 million for the Deer Creek Tunnel Pump Station. Added 9 CIPP construction projects to the MSD Public I/I Reduction Program in FY20. Obtained $3.884 million in supplemental Corps of Engineers funding, to enable the Corps to complete construction of the Harlem Baden Relief Phase IV (Hebert) – Trunk Sewer Rehabilitation project. Obtained a $2.783 million stormwater grant from MDNR to provide 50% reimbursement of construction costs on 10 stormwater projects. Obtained MDNR plan/spec approval for 4 of those projects, which were able to proceed to bidding. (Strategy 2, Objective 3) 4. Completed the 2020-2021 Capital Improvement and Replacement Program (CIRP) budgeting process and published the Budget Supplement document. The program consists of 160 projects totaling $390 million in design and construction planned for FY21. (Strategy 5, Objective 2) 5. Evaluated performance of inflow and infiltration projects using post construction flow monitoring and hydraulic modeling. This evaluation is needed for confirmation of the scope of future sanitary relief projects needed to eliminate constructed Sanitary Sewer Overflow Outfalls and provide capacity assurance. In FY20, this review was able to eliminate 7 projects and reduced projected scope on 2, with $9 million eliminated in capital costs. Additionally, 5 constructed SSO outfalls were removed based on post construction flow monitoring and without the need for a future sanitary relief project. (Strategy 5, Objective 2) 216 6. Performed stormwater outreach to municipalities and set up implementation strategies for reinitiating OMCI tax collection, totaling $8 million for stormwater funding purposes. Conducted municipal leader outreach to 12 OMCI Taxing Districts regarding reinstating the OMCI taxes to fund stormwater projects in those areas. Six of the twelve were ultimately recommended and approved by the Board of Trustees to be reinstated. Five of the six will have a grant program with municipalities being able to use up to 50% of the proceeds in their area to fund stormwater projects to be executed by the municipalities. This will allow for approximately $4 million plus in stormwater projects annually for MSD to deliver for its customers. (Strategies 1, 2 & 5, Objectives 1, 3 & 1) 7. The Metropolitan St. Louis Sewer District – St. Louis MS4 Co-Permittee Group has been selected as one of 3 winners for the Water Environment Federation’s National Municipal Stormwater and Green Infrastructure Awards Program, winning the “Best Phase II Organization in Innovation” Award. In addition, our program was categorized as a “Gold Level in Project Management” by WEF also, placing our program in the highest level among our peers. (Strategies 1 & 2, Objectives 1, 3 & 1) 8. Several major enterprise level software upgrades were implemented, including the implementation of regional development review/permitting business process improvements using Accela software. In addition, completion of an updated laboratory information management system to enhance productivity and data quality. Led participation in the Hyperion/EPBCS retooling effort, transitioning the District’s budgeting software from on-premise to the Cloud. Accutrac update to all users of Engineering data and files. (Strategy 3, Objectives 1 & 4) 217 District Strategies Objectives Milestones 1 Inform, educate and partner to build stakeholder understanding. 1.Execute Community Outreach Programs a) Complete stormwater listening sessions. 3.Execute Diversity and Outreach Programs a) Continue implementation of Disparity Study results and recommendations based on findings, and update diversity programs as necessary. b) Continue collaboration and outreach with youth programs focused on early development of construction industry workers. c) Collaborate with area programs focused on increasing opportunities for hiring low income, unemployed and underemployed individuals for District projects. 2 Manage the District's costs and revenues to optimize financial impacts. 2.Identify and Implement Cost Savings Initiatives c) Continue to evaluate processes that could potentially be automated. 3.Maximize Long-Term Financing Plans for District Needs b) Complete Inflow and Infiltration (I/I) Allocation Study. 3 Integrate and improve the District's business processes. 1. Implement Information Governance Program That Meets the District's Records & Information Discovery, Compliance and Information Security Policies. 2.Integrate Asset Information Across Systems (Oracle, Maximo and GIS) a) Assess impact of business process changes resulting from automation of asset capitalization manual processes (milestone from FY21 SBOP) and determine plan to address financial impact (if any). b) Design and implement automated interfaces for syncing Oracle and Maximo non-linear fixed assets inventory. c) Define requirements and strategy for capitalization of non-linear fixed assets - Treatment Plants, Pump Stations.. d) Perform cost benefit analysis of reconciling (pre-Oracle) 'bundled' collections system assets between GIS and Oracle. 3.Oracle EBS Upgrade a) Develop implementation plan and identify implementation partner(s). b) Implementation of HRMS, Finance, Treasury, Capital Projects and Purchasing. c) User Acceptance and Go Live. 4.Mobile Technology Strategy a) 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. b) Implement provision mobile technology standards and required IT infrastructure and processes. 4 1.Participate in Stakeholder Groups to Develop Sound Technical Basis for Regulatory Issues a) Participate in Missouri-led stakeholder meetings on Clean Water Act permit fees and advocate for an equitable fee structure. b) Participate in Missouri-led stakeholder meetings on nutrient reduction strategy and nutrient trading. 2. Promote Appropriate Regulatory and Legislative Initiatives that Impact All Areas of District Operations. a) Advocate for a national peak wet weather rule that is consistent with Missouri regulations and the 2013 8th Circuit Iowa League of Cities decision. b) Advocate for reasonable, affordable, and consistent air and water permit requirements for all of MSD's facilities. 5 1. Implement Stormwater Operating and Capital Improvement Program a) 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. Address customer and regulatory needs through a comprehensive infrastructure management program. FY22 Q1 Q2 Q3 Q4 Promote appropriate standards through proactive regulatory and legislative involvement. Department FY22 Strategic Business Plan 218 District Strategies Objectives Milestones FY22 Q1 Q2 Q3 Q4 Department FY22 Strategic Business Plan b) Administer OMCI Municipal Grant Program with funding from reinstated OMCI taxes to address the needs of the municipalities served by the OMCI's. 2.Implement Wastewater Operating and Capital Improvement Program a) 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. b) 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. 3.Implement Asset Management Program a) Purchase and implement software tools necessary to support asset management plan that incorporates the monetized ratings process for the District's linear assets. 5. Implement technologies and data driven solutions to reduce capital costs and increase utility performance a) Develop Wet Weather Optimization Plan for Lemay Service Area. 6 1.Increase Organizational Performance through Improved Communication a) Work with departments to identify mandatory compliance training to be administered during the first 90 days of employment. 3. Increase Individual Accountability and Job Satisfaction Through Continual Performance Coaching and Training 4. Restructure a recruitment strategy that promotes and retains a talented and diversified workforce a) Conduct department specific focus groups to discuss their experiences, gather input related to current processes, and identify areas for improvement. a) 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. 5. "Show Me MSD" - Business Partnership to meet the needs of the communities that support them a) Develop a school and business collaboration plan for a mentorship program focused on diverse students who have an interest in STEM careers. 6. Implement safety and security training to support training to support a safe work environment a) Assess security monitoring and access issues in the field and at all facilities. b) Identify gaps in security, safety and incident response and reporting. Create a learning and business-oriented culture based on competency and accountability. 219 Engineering $0 $5 $10 $15 $20 $25 $30 in m i l l i o n s Expenses 0 50 100 150 200 250 Personnel Projected Budget Forecast Actual Engineering's FY22 Budget of $27.7 million represents an increase of $1.1 million from the FY21 Forecast and $43 thousand from FY21 Budget. Approximately 94% of Engineering's budget is in Personnel Services, and $1.8 million of the increase from Forecast is in the same place. Offseting that increase and decreasing significantly, $0.8 million, is the Department's Contractual Services budget primarily due to two business cases in FY21 relating to Investigation of Water Service Lines and an Inflow & Infiltration Study not repeated in The number of full-time equivalents in the Engineering Department decreased by seven in FY22 by eliminating 2 Construction Inspectors Senior, 2 Office Assistants, 1 Surveyor Assistant, 1 Civil Engineer, and 1 Civil Engineer Senior. No increases are planned through FY23. 220 Engineering Department FY19 FY20 FY21 FY21 FY22 FY23 FY24 EXPENDITURE SUMMARY Actual Actual Budget Forecast Budget Projected Projected Design Division $ 5,704,151 $ 5,542,590 $ 6,509,343 $ 5,833,350 $ 6,256,878 $ 6,344,596 $ 6,531,579 Planning Division 7,355,058 7,498,429 8,216,971 8,212,917 7,843,692 8,177,300 8,448,538 Construction Management Division 6,712,309 7,099,737 7,304,978 7,162,962 7,732,541 7,847,780 8,095,490 Environmental Compliance Division 5,134,991 5,566,843 5,640,199 5,429,062 5,881,571 5,950,175 6,125,067 TOTAL EXPENSES $ 24,906,509 $ 25,707,599 $ 27,671,491 $ 26,638,291 $ 27,714,682 $ 28,319,851 $ 29,200,674 ALLOCATED STAFFING SUMMARY Design Division 52.50 52.50 51.50 51.50 48.50 48.50 48.50 Planning Division 72.50 71.50 70.50 70.50 66.50 66.50 66.50 Construction Management Division 69.50 72.50 73.50 73.50 73.50 73.50 73.50 Environmental Compliance Division 49.50 47.50 48.50 48.50 48.50 48.50 48.50 TOTAL POSITIONS 244.00 244.00 244.00 244.00 237.00 237.00 237.00 PERFORMANCE MEASURES Actual Actual Goal Actual Key Performance Measures FY18 FY19 FY20 FY20 FY21 FY22 FY23 8% Grease 10% Grease <12% Grease 10% Grease <12% Grease <12% Grease <12% Grease 82%83%>80%77%≥80%≥80%≥80% 87%82%>95%78%>95%>95%>95% 86%93% 90% <32 working days 93% 90% <32 working days 90% <32 working days 90% <32 working days Goal Maintenance Related Sewer Overflows Construction Budget Performance Development Review Project Approval Construction Schedule Compliance For FY20 the Strategic Business and Operating Plan FY20-FY24, the above performance indicators related to Strategy 2, Manage The Distict's Cost and Revenues to Optimize Financial Impact, Objective 2: Identify and Implement Cost Savings Initiatives and Objective 3: Maximize Long-Term Financial Plans for District Needs. Strategy 3: Integrate and Improve the Disctict's Business Process, Objective 1: Implement Regional Development Review / Permitting Business Process Improvement. Strategy 5: Address Customer and Regulatory Needs Through a Comprehensive Infrastructure Management Program, Objective 2: Implement Wastewater Operaing and Capital Improvement Program. Other years goals may be linked to other Strategy and Objectives. 221 Design Division FY19 FY20 FY21 FY21 FY22 FY23 FY24 EXPENDITURE SUMMARY Actual Actual Budget Forecast Budget Projected Projected 51000 Personnel Services $ 5,504,835 $ 5,316,775 $ 5,897,035 $ 5,230,818 $ 5,805,496 $ 5,883,878 $ 6,061,415 52000 Supplies 24,327 16,368 19,545 19,160 20,620 21,121 21,544 53000 Usage 10,200 7,859 6,940 6,940 6,460 6,783 7,122 54000 Contractual Services 164,789 201,588 580,823 570,432 424,302 432,814 441,498 55000 Capital Outlay - - 5,000 6,000 - - - TOTAL EXPENSES $ 5,704,151 $ 5,542,590 $ 6,509,343 $ 5,833,350 $ 6,256,878 $ 6,344,596 $ 6,531,579 ALLOCATED STAFFING SUMMARY Officials/Administrative 9.25 9.25 9.25 9.25 9.25 9.25 9.25 Professional 24.00 24.00 24.00 24.00 25.00 25.00 25.00 Technical 17.00 17.00 16.00 16.00 14.00 14.00 14.00 Administrative Support 2.25 2.25 2.25 2.25 0.25 0.25 0.25 Skilled/Craft 0.00 0.00 0.00 0.00 0.00 0.00 0.00 Service/Maintenance 0.00 0.00 0.00 0.00 0.00 0.00 0.00 TOTAL POSITIONS 52.50 52.50 51.50 51.50 48.50 48.50 48.50 DESCRIPTION OF SERVICES The Design Division consists of three groups that provide for preparation of construction bid documents and property rights acquisition for sanitary, storm and combined sewer projects to execute the District's capital and infrastructure repair programs. The Capital Projects Group is responsible for design and bidding of large capital projects by utilizing the services of consulting engineering firms. The Project Design Group provides for the overall design and bidding of small capital or infrastructure repair projects with District staff or consulting engineering firms to supplement District staff. Additionally, the Project Design Group directs infrastructure repair work in cooperation with the Operations Department. The Right-of-Way/Survey Group provides overall District support as it relates to property rights acquisition and surveying services. 222 Planning Division FY19 FY20 FY21 FY21 FY22 FY23 FY24 EXPENDITURE SUMMARY Actual Actual Budget Forecast Budget Projected Projected 51000 Personnel Services $ 7,046,846 $ 7,393,667 $ 7,619,764 $ 7,424,712 $ 7,695,763 $ 7,790,904 $ 8,023,758 52000 Supplies 24,053 33,660 21,035 20,635 32,560 59,565 60,756 53000 Usage 1,498 1,808 1,620 1,620 1,800 1,890 1,984 54000 Contractual Services 232,661 78,499 574,552 765,950 113,569 324,941 362,040 55000 Capital Outlay 50,000 (9,205) - - - - - TOTAL EXPENSES $ 7,355,058 $ 7,498,429 $ 8,216,971 $ 8,212,917 $ 7,843,692 $ 8,177,300 $ 8,448,538 ALLOCATED STAFFING SUMMARY Officials/Administrative 11.25 11.25 12.25 12.25 12.25 12.25 12.25 Professional 36.00 36.00 36.00 36.00 34.00 34.00 34.00 Technical 11.00 11.00 10.00 10.00 10.00 10.00 10.00 Administrative Support 14.25 13.25 12.25 12.25 10.25 10.25 10.25 Skilled/Craft 0.00 0.00 0.00 0.00 0.00 0.00 0.00 Service/Maintenance 0.00 0.00 0.00 0.00 0.00 0.00 0.00 TOTAL POSITIONS 72.50 71.50 70.50 70.50 66.50 66.50 66.50 DESCRIPTION OF SERVICES The Planning Division consists of long and short range planning for sanitary, storm and combined sewer projects that comprise the annual Capital Improvement & Replacement Program (CIRP) for the District. This planning requires compliance with regulatory requirements, project prioritization, scheduling and funding, conceptual and preliminary designs, sub-district planning, system investigation, and hydraulic modeling of the sewer systems; the Division is responsible for the District's GIS system and digital asset management; the Division oversees the Development Review section which includes the plan review and permitting of all private developments and municipal improvements for combined, sanitary and stormwater drainage systems and providing general sewer information to the public; and finally, the Planning Division provides administrative management for the Engineering Department which includes management of the Central Files and Graphics sections, management of the Quality Based Section (QBS) process acquiring professional services, grant applications, various budget related duties, contract preparation, and departmental reporting. 223 Construction Management Division FY19 FY20 FY21 FY21 FY22 FY23 FY24 EXPENDITURE SUMMARY Actual Actual Budget Forecast Budget Projected Projected 51000 Personnel Services $ 6,456,207 $ 6,909,140 $ 7,066,384 $ 6,925,904 $ 7,533,912 $ 7,638,952 $ 7,881,159 52000 Supplies 68,219 72,781 79,606 80,406 91,471 98,260 100,225 53000 Usage 36,354 36,140 41,000 41,000 38,000 39,900 41,895 54000 Contractual Services 151,529 81,676 117,988 115,652 69,158 70,667 72,211 55000 Capital Outlay - - - - - - - TOTAL EXPENSES $ 6,712,309 $ 7,099,737 $ 7,304,978 $ 7,162,962 $ 7,732,541 $ 7,847,779 $ 8,095,490 ALLOCATED STAFFING SUMMARY Officials/Administrative 6.25 6.25 7.25 7.25 6.25 6.25 6.25 Professional 6.00 7.00 7.00 7.00 12.00 12.00 12.00 Technical 54.00 55.00 55.00 55.00 49.00 49.00 49.00 Administrative Support 3.25 4.25 4.25 4.25 6.25 6.25 6.25 Skilled/Craft 0.00 0.00 0.00 0.00 0.00 0.00 0.00 Service/Maintenance 0.00 0.00 0.00 0.00 0.00 0.00 0.00 TOTAL POSITIONS 69.50 72.50 73.50 73.50 73.50 73.50 73.50 DESCRIPTION OF SERVICES The Construction Management Division consists of three functional areas: the Capital Construction Group, the Development Inspection Group and the Administrative Support Group. The Capital Construction Group is responsible for the contract management of all construction projects included in the District's Capital Improvement and Replacement Program (CIRP). The Development Inspection Group is responsible for the inspection and acceptance of improvements to the public storm, sanitary and/or combined sewer system constructed as part of a private development or municipal improvement project. This group is also responsible for the inspection of certain private stormwater management features to ensure compliance with the District's regulations. The Administrative Support Group is responsible for the preparation of correspondence, Contractor Change Orders, Contractor Pay Applications as well as file management, and processing of Project Close-Out submittal requirements. 224 Environmental Compliance Division FY19 FY20 FY21 FY21 FY22 FY23 FY24 EXPENDITURE SUMMARY Actual Actual Budget Forecast Budget Projected Projected 51000 Personnel Services $ 4,347,436 $ 4,589,504 $ 4,799,694 $ 4,551,678 $ 4,887,449 $ 4,976,012 $ 5,131,140 52000 Supplies 336,736 361,547 358,643 358,127 361,253 370,190 377,593 53000 Usage 7,848 8,150 6,768 6,768 6,768 7,106 7,462 54000 Contractual Services 387,675 387,683 410,094 462,489 520,100 530,567 541,246 55000 Capital Outlay 55,296 219,959 65,000 50,000 106,000 66,300 67,626 - - - - TOTAL EXPENSES $ 5,134,991 $ 5,566,843 $ 5,640,199 $ 5,429,062 $ 5,881,570 $ 5,950,175 $ 6,125,067 ALLOCATED STAFFING SUMMARY Officials/Administrative 5.25 5.25 5.25 5.25 5.25 5.25 5.25 Professional 16.00 16.00 17.00 17.00 17.00 17.00 17.00 Technical 25.00 23.00 23.00 23.00 23.00 23.00 23.00 Administrative Support 3.25 3.25 3.25 3.25 3.25 3.25 3.25 Skilled/Craft 0.00 0.00 0.00 0.00 0.00 0.00 0.00 Service/Maintenance 0.00 0.00 0.00 0.00 0.00 0.00 0.00 TOTAL POSITIONS 49.50 47.50 48.50 48.50 48.50 48.50 48.50 DESCRIPTION OF SERVICES Environmental Compliance Division is responsible for providing environmental regulatory assistance and enforcement for the District and consists of three sections: Laboratory Operations, Industrial Pretreatment and Compliance Programs. Laboratory Operations is responsible for the analysis of wastewater, stream and sludge samples to support MSD's Industrial Pretreatment Program, Wastewater Treatment Plant Compliance and other environmental compliance programs. Industrial Pretreatment is responsible for the implementation of the federally mandated program that requires MSD to sample, inspect and regulate its industrial customers. This section also administers MSD's Field Monitoring Program which includes the monitoring of stream, SSO's, CSO's and green infrastructure and the Cost Recovery Programs which include the Hauled Waste Program, Return Factor Program and Special Discharge Program. Compliance Programs is responsible for implementation of MSD's Municipal Separate Storm Sewer System Permit, Emergency Response, Fats, Oils and Grease (FOG) Program, Regulatory Affairs and other MSD environmental compliance programs. 225 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 3,350,165 3,006,486 3,006,486 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 $25,922,620 $26,289,746 $27,097,472 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 30,900 58,697 59,871 52340 Computer Equipment - Non- Capital 32,072 11,513 --960 5,797 5,913 226 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 $505,904 $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 43,209 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 1,317,000 504,000 723,180 768,244 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 $1,127,129 $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 67,626 227 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 $27,714,682 $28,319,851 $29,200,674 228 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 229 Operations Department Mission To protect the public’s health, safety, and water environment by effectively operating and maintaining the District’s wastewater and stormwater infrastructure. Fiscal Year 2020 Accomplishments 1. NACWA Platinum Awards for MO River, Grand Glaize, Fenton and Meramec Treatment Plants. (Strategy 5, Objective 3) 2. NACWA Gold Award for Bissell Treatment Plant. (Strategy 5, Objective 3) 3. NACWA Silver Award for Lemay and Coldwater Treatment Plants. (Strategy 5, Objective 3) 4. Treated 134,502 thousand million gallons of wastewater. Averaged 368 Million Gallons/Day. (Strategy 5, Objective 3) 5. Plants conducted >10 tours for 240 people. (Strategy 5, Objective 3) 6. MO River, Coldwater, Bissell, Lemay, Grand Glaize and Meramec – Zero (0) odor complaints. (Strategy 5, Objective 3) 7. MO River, Coldwater, Bissell, Lemay, Grand Glaize and Meramec – Zero (0) lost time injuries. (Strategy 5, Objective 3) 8. Asset Management continued with updates of the Tactical Management Plans, updated preventative maintenance plans for improved dashboard monitoring. Improved capital projects contract language to include asset information and automatic upload to Customer Information Management System. (Strategy 5, Objective 3) 230 District Strategies Objectives Milestones 1 Inform, educate and partner to build stakeholder understanding. 1.Execute Community Outreach Programs a) Complete stormwater listening sessions. 2 Manage the District's costs and revenues to optimize financial impacts. 2.Identify and Implement Cost Savings Initiatives c) Continue to evaluate processes that could potentially be automated. 3.Maximize Long-Term Financing Plans for District Needs 3 Integrate and improve the District's business processes. 2.Integrate Asset Information Across Systems (Oracle, Maximo and GIS) b) Design and implement automated interfaces for syncing Oracle and Maximo non-linear fixed assets inventory. c) Define requirements and strategy for capitalization of non-linear fixed assets - Treatment Plants, Pump Stations.. 3.Oracle EBS Upgrade a) Develop implementation plan and identify implementation partner(s). b) Implementation of HRMS, Finance, Treasury, Capital Projects and Purchasing. c) User Acceptance and Go Live. 4.Mobile Technology Strategy a) 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. b) Implement provision mobile technology standards and required IT infrastructure and processes. 4 1.Participate in Stakeholder Groups to Develop Sound Technical Basis for Regulatory Issues a) Participate in Missouri-led stakeholder meetings on Clean Water Act permit fees and advocate for an equitable fee structure. b) Participate in Missouri-led stakeholder meetings on nutrient reduction strategy and nutrient trading. c) Participate in the Volkswagen Trust grant program stakeholder process, to help MSD replace trucks with more emission friendly equipment. 2. Promote Appropriate Regulatory and Legislative Initiatives that Impact All Areas of District Operations. a) Advocate for a national peak wet weather rule that is consistent with Missouri regulations and the 2013 8th Circuit Iowa League of Cities decision. b) Advocate for reasonable, affordable, and consistent air and water permit requirements for all of MSD's facilities. 5 1. Implement Stormwater Operating and Capital Improvement Program a) 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. 2.Implement Wastewater Operating and Capital Improvement Program 3.Implement Asset Management Program a) Purchase and implement software tools necessary to support asset management plan that incorporates the monetized ratings process for the District's linear assets. 5. Implement technologies and data driven solutions to reduce capital costs and increase utility performance a) Develop Wet Weather Optimization Plan for Lemay Service Area. b) Design SCADA system upgrade. c) Plan Wet Weather Operational Structure for Organization. 6 1.Increase Organizational Performance through Improved Communication Department FY22 Strategic Business Plan Address customer and regulatory needs through a comprehensive infrastructure management program. Create a learning and business-oriented culture based on competency and accountability. FY22 Q1 Q2 Q3 Q4 Promote appropriate standards through proactive regulatory and legislative involvement. 231 District Strategies Objectives Milestones Department FY22 Strategic Business Plan FY22 Q1 Q2 Q3 Q4 a) Work with departments to identify mandatory compliance training to be administered during the first 90 days of employment. 3. Increase Individual Accountability and Job Satisfaction Through Continual Performance Coaching and Training 4. Restructure a recruitment strategy that promotes and retains a talented and diversified workforce a) Conduct department specific focus groups to discuss their experiences, gather input related to current processes, and identify areas for improvement. a) 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. 5. "Show Me MSD" - Business Partnership to meet the needs of the communities that support them a) Develop a school and business collaboration plan for a mentorship program focused on diverse students who have an interest in STEM careers. 6. Implement safety and security training to support training to support a safe work environment a) Assess security monitoring and access issues in the field and at all facilities. b) Identify gaps in security, safety and incident response and reporting. 232 Operations Department $0 $20 $40 $60 $80 $100 $120 $140 in m i l l i o n s Expenses 0 100 200 300 400 500 600 700 Personnel Projected Budget Forecast Actual The FY22 Budget of $122.5 million represents an increase of $1.0 million over the FY21 Budget and $3.0 million over FY21 Forecast. The increase compared to budget is primarily comprised of $1.4 million at the Pump Stations offset by decrease at the Collection System Facilities of $542 thousand. The Pump Stations increases were $565 thousand for Capital Outlay, $552 thousand for Supplies, and $541 thousand for Contracted Services ofsset by a decrease of $450 thousand for Personnel Services. The decrease of $542 thousand at the Collection System Facilities is comprised of $455 thousand for Personnel Services, and $299 thousand for Capital Outlay offset by an increase of $110 thousand for Contracted Services and $97 thousand for Supplies. The increase at the Treatment Plant of $137 thousand is comprised of $410 thousand for Personnel Services, $277 thousand for Supplies, $122 thousand for Contracted Services offset by a decrease of $468 thousand for Capital Outlay and $204 thousand for Utilities. This budget reflects a decrease of three Collection System Technician full-time equivalent positions. 233 FY19 FY20 FY21 FY21 FY22 FY23 FY24 EXPENDITURE SUMMARY Actual Actual Budget Forecast Budget Projected Projected Support Services $ 15,645,056 $ 15,557,235 $ 17,587,107 $ 17,131,889 $ 17,672,853 $ 18,014,975 $ 18,448,209 Collection System Facilities 34,958,793 34,890,542 38,627,162 37,105,271 38,084,831 38,789,722 39,895,297 Treatment Plants 46,966,508 44,771,051 48,473,778 48,547,348 48,610,969 51,547,321 54,407,096 Pump Stations 15,160,063 15,408,957 16,823,730 16,735,968 18,173,360 18,910,569 18,653,826 TOTAL EXPENSES $ 112,730,420 $ 110,627,785 $ 121,511,777 $ 119,520,476 $ 122,542,013 $ 127,262,587 $ 131,404,428 ALLOCATED STAFFING SUMMARY Support Services 60.00 61.00 64.00 64.00 61.00 61.00 61.00 Collection System Facilities 319.00 316.00 316.00 316.00 308.00 308.00 308.00 Treatment Plants 184.00 184.00 182.00 182.00 188.00 188.00 188.00 Pump Stations 49.00 50.00 49.00 49.00 51.00 51.00 51.00 TOTAL POSITIONS 612.00 611.00 611.00 611.00 608.00 608.00 608.00 PERFORMANCE MEASURES Actual Actual Goal Actual Key Performance Measures FY18 FY19 FY20 FY20 FY21 FY22 FY23 83.0%89.0%≥ 90%82.0%≥ 90%≥ 90%≥ 90% 198 215 <162 annually (2.5 per 100 miles of pipe) 177.0 <162 annually (2.5 per 100 miles of pipe) <162 annually (2.5 per 100 miles of pipe) <162 annually (2.5 per 100 miles of pipe) 259 267 <424 annually (<1 in a 1000 customers 296 <424 annually (<1 in a 1000 customers <424 annually (<1 in a 1000 customers <424 annually (<1 in a 1000 customers 99.9% 99.8% 100.0% 99.9% 100.0%100.0%100.0% 8.1 8.2 ≥ 8 out of 10 8.0 ≥ 8 out of 10 ≥ 8 out of 10 ≥ 8 out of 10 For FY20 the Strategic Business and Operating Plan FY20-FY24, the above performance indicators related to Strategy 4, Manage Promote Appropriate Standards Through Proactive Regulatory and Legistative Involvement, Objective 2: Promote Approprate Regulatory & Legislative Initiatives that Impact All Areas of the Districts Operations. Also Strategy 5: Address Customers and Regulatory Needs Through a Comprehensive Infrastructure Management Program, Objective 2: Implemement Wastewater Operating and Capital Improvement Program and Objective 3: Implement Asset Management Program. Other years goals may be linked to other Strategy and Objectives. Note: FY20 Goals were not met for On-time Emergency Response, Dry weather Overflows and Treatment Plants Compliance due to above-average rainfall for six months of the year. Operations Department Goal On-time Emergency Response Treatment Plant Compliance Overall Customer Satisfaction from Customer Surveys Dry Weather Overflows Basement Backups 234 Support Services FY19 FY20 FY21 FY21 FY22 FY23 FY24 EXPENDITURE SUMMARY Actual Actual Budget Forecast Budget Projected Projected 51000 Personnel Services $ 5,927,967 $ 6,284,301 $ 6,693,792 $ 6,395,068 $ 6,518,012 $ 6,604,550 $ 6,805,105 52000 Supplies 4,308,823 4,823,110 6,239,451 5,749,646 6,525,778 6,684,554 6,818,246 53000 Usage 101,763 96,836 106,205 110,410 114,755 117,156 119,684 54000 Contractual Services 1,415,607 1,175,656 1,429,159 1,602,265 1,395,808 1,427,845 1,460,687 55000 Capital Outlay 3,890,896 3,177,332 3,118,500 3,274,500 3,118,500 3,180,870 3,244,487 TOTAL EXPENSES $ 15,645,056 $ 15,557,235 $ 17,587,107 $ 17,131,889 $ 17,672,853 $ 18,014,975 $ 18,448,209 ALLOCATED STAFFING SUMMARY Officials/Administrative 7.00 10.00 7.00 7.00 7.00 7.00 7.00 Professional 8.00 3.00 10.00 10.00 8.00 8.00 8.00 Technical 9.00 10.00 12.00 12.00 12.00 12.00 12.00 Administrative Support 12.00 15.00 12.00 12.00 12.00 12.00 12.00 Skilled/Craft 17.00 14.00 17.00 17.00 17.00 17.00 17.00 Service/Maintenance 7.00 9.00 6.00 6.00 5.00 5.00 5.00 TOTAL POSITIONS 60.00 61.00 64.00 64.00 61.00 61.00 61.00 DESCRIPTION OF SERVICES Support Services 1) Customer Care and Administrative Services receives all non-billing customer calls, creates service requests, dispatches emergency calls, and communicates status of service requests to customers. The group also provides administrative support to all Plants and Yards, and tracks and reports a variety of performance indicators. 2) Materials Management supports the Yards, Plants and Garage by fulfilling material requests including procurement, receipt, storage, retrieval of supplies, Inventory Control System accuracy, develops material standards and specifications and cost control for managing inventory. 3) Asset Management provides asset management support which includes supporting the Computerized Maintenance, Management System, standardizing and improving work processes and developing processes to better track and predict asset replacement costs and timing. 4) Garage and Shops provides for the maintenance, repair and upkeep of the District's office buildings and grounds, provides vehicular and equipment maintenance and repair to the District's fleet, as well as machine shop fabrication and repairs. 235 Collection System Facilities FY19 FY20 FY21 FY21 FY22 FY23 FY24 EXPENDITURE SUMMARY Actual Actual Budget Forecast Budget Projected Projected 51000 Personnel Services $ 28,369,849 $ 28,999,891 $ 31,845,174 $ 29,914,070 $ 31,390,604 $ 31,996,018 $ 33,001,262 52000 Supplies 2,590,993 2,441,123 2,054,935 2,142,056 2,152,112 2,103,308 2,048,474 53000 Usage 252,055 272,312 261,962 259,115 266,198 278,480 291,501 54000 Contractual Services 2,866,301 3,727,036 3,922,591 4,272,530 4,032,717 4,163,852 4,301,035 55000 Capital Outlay 879,595 (549,820) 542,500 517,500 243,200 248,064 253,025 TOTAL EXPENSES $ 34,958,793 $ 34,890,542 $ 38,627,162 $ 37,105,271 $ 38,084,831 $ 38,789,722 $ 39,895,297 ALLOCATED STAFFING SUMMARY Officials/Administrative 21.00 24.00 21.00 21.00 21.00 21.00 21.00 Professional 11.00 11.00 11.00 11.00 11.00 11.00 11.00 Technical 0.00 0.00 0.00 0.00 0.00 0.00 0.00 Administrative Support 0.00 0.00 0.00 0.00 0.00 0.00 0.00 Skilled/Craft 240.00 228.00 222.00 222.00 218.00 218.00 218.00 Service/Maintenance 47.00 53.00 62.00 62.00 58.00 58.00 58.00 TOTAL POSITIONS 319.00 316.00 316.00 316.00 308.00 308.00 308.00 DESCRIPTION OF SERVICES Collection System Facilities The three Collection System Facilities are responsible for the operation and repair of the sanitary, combined and stormwater sewers. To meet this duty, the following services are performed: 1) Routine mechanical cleaning of sewers and structures. 2) Routine closed circuit television inspection of sewers. 3) Routine inspection of sewer manholes and inlets. 4) Repair/replacement of manholes, inlets, and other structures. 5) Repair/replacement of sanitary, combined and stormwater sewers. 6) Cleaning debris from creeks and improved channels when deemed a flooding concern. 7) Repair of improved channels, creek banks and flood control structures. 8) Engineering evaluation and solution for qualified stormwater problems. 9) Sewer separation solutions for qualified homeowners experiencing sewage-in-basement problems. 10) Response to customer calls such as basement backups, odors, flooding, overflows and cave-ins. 236 Treatment Plants FY19 FY20 FY21 FY21 FY22 FY23 FY24 EXPENDITURE SUMMARY Actual Actual Budget Forecast Budget Projected Projected 51000 Personnel Services $ 17,873,267 $ 18,164,033 $ 19,943,346 $ 19,638,111 $20,353,374 $ 20,786,003 $21,440,182 52000 Supplies 6,097,845 5,299,548 6,570,919 6,963,072 6,848,371 8,373,137 9,512,710 53000 Utilities 12,344,769 10,956,884 12,109,795 11,670,260 11,906,186 12,191,534 12,315,601 54000 Contractual Services 7,372,615 7,081,136 8,644,819 8,829,786 8,766,538 9,139,416 10,060,228 55000 Capital Outlay 3,278,012 3,269,450 1,204,900 1,446,118 736,500 1,057,230 1,078,375 TOTAL EXPENSES $ 46,966,508 $ 44,771,051 $ 48,473,778 $ 48,547,348 $48,610,969 $ 51,547,321 $54,407,096 ALLOCATED STAFFING SUMMARY Officials/Administrative 16.00 18.00 18.00 18.00 18.00 18.00 18.00 Professional 5.00 5.00 5.00 5.00 5.00 5.00 5.00 Technical 1.000.000.00 0.00 0.00 0.00 0.00 Administrative Support 0.00 0.00 0.00 0.00 0.00 0.00 0.00 Skilled/Craft 130.00 142.00 130.00 130.00 136.00 136.00 136.00 Service/Maintenance 32.00 19.00 29.00 29.00 29.00 29.00 29.00 TOTAL POSITIONS 184.00 184.00 182.00 182.00 188.00 188.00 188.00 DESCRIPTION OF SERVICES Treatment Plants The seven treatment plants serve five watersheds and include two of the largest facilities in Missouri. All plants provide full primary and secondary treatment and disinfection to wastewater before returning the treated wastewater to area rivers. 237 Pump Stations FY19 FY20 FY21 FY21 FY22 FY23 FY24 EXPENDITURE SUMMARY Actual Actual Budget Forecast Budget Projected Projected 51000 Personnel Services $ 6,518,214 $ 6,457,983 $ 7,055,688 $ 6,484,140 $ 6,605,406 $ 6,732,345 $ 6,939,476 52000 Supplies 900,314 1,277,201 1,667,637 1,887,138 2,219,646 2,264,039 2,309,320 53000 Usage 3,267,333 3,631,505 3,816,371 3,563,555 3,958,026 4,377,044 3,715,926 54000 Contractual Services 3,162,237 2,120,907 3,709,034 4,077,583 4,250,282 4,374,341 4,503,048 55000 Capital Outlay 1,311,965 1,921,361 575,000 723,552 1,140,000 1,162,800 1,186,056 TOTAL EXPENSES $ 15,160,063 $ 15,408,957 $ 16,823,730 $ 16,735,968 $ 18,173,360 $ 18,910,569 $ 18,653,826 ALLOCATED STAFFING SUMMARY Officials/Administrative 5.00 7.00 6.00 6.00 7.00 7.00 7.00 Professional 6.00 3.00 6.00 6.00 5.00 5.00 5.00 Technical 0.00 3.00 0.00 0.00 0.00 0.00 0.00 Administrative Support 0.00 0.00 0.00 0.00 0.00 0.00 0.00 Skilled/Craft 36.00 37.00 37.00 37.00 39.00 39.00 39.00 Service/Maintenance 2.00 0.00 0.00 0.00 0.00 0.00 0.00 TOTAL POSITIONS 49.00 50.00 49.00 49.00 51.00 51.00 51.00 DESCRIPTION OF SERVICES The Pump Station Division operates and maintains 42 flood protection stations, 25 major interceptor stations, and over 200 county pump stations. This Division maintains a District-wide computerized alarm system which monitors the 275 unmanned pump stations on a continuous basis. The Pump Station Division is responsible for the Bissell Point Overflow Regulation System, the Lemay Overflow Regulation System, and protecting the City of St. Louis during periods of high river stage. These automated systems prevent sewage from entering waterways as the river's elevations rise above the level of the sewer system. 238 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 7,003,095 6,284,679 6,284,679 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 $64,867,397 $66,118,916 $68,186,026 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 71,977 239 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 1,561,631 240 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 $122,542,013 $127,262,587 $131,404,428 241 FY22 BUDGET 242 REVENUE FUNDS These funds were established toaccount for proceeds fromthe wastewater and stormwater user charges ofthe District. These revenues provide for the operation, maintenance and improvement of the District’s sewer infrastructure. Fund 3306 (Wastewater Revenue Fund) is a major revenue fund. 243  $‐  $100,000  $200,000  $300,000  $400,000  $500,000 REVENUE FUNDS CONSOLIDATED Revenue Trends ($s in thousands) WW User Charge Revenue This analysis of MSD’s revenue compares actual revenues received in FY19 and FY20, forecasted for FY21, budgeted for FY22  and projected for  FY23 and FY24. All user charge revenue is initially recorded in the Revenue Funds.  A portion of the revenue is transferred to the General Fund to cover daily  operating, maintenance, and replacement costs, the remainder of the revenue is transferred to the Construction Funds for capital improvement and replacement projects, the Special Funds for the Water Backup Insurance & Reimbursement Program; the General Insurance  Fund to cover any expenditure related to workers’ compensation, property, general liability, and flood insurance and related expenses; the  Wastewater Emergency Fund for possible emergencies; and the Debt Service Fund to retire bonds issued for capital improvements. FY21 forecast is showing an increase of 8% from FY20.  FY21 is the first year of a four year rate cycle of our current rate commission accepted  rate increases.  Rates for FY21 to FY24 were set by our Board of Trustees based on the Rate Commission Report.   The Rate Commission process  includes analyzing the historical trends, number of customer accounts and usage, the future requirement for capital and expenditures for  operation and maintenance, the debt coverage and the economy as well as possible regulatory requirements. Rate increases in the 3‐4% range  were also recommended by that report for FY22 through FY24.  Declines in volumes and customers have kept revenues from growing at the  same pace as the rates.  On average, the District currently projects revenue increases of 3% for FY23 & FY24. 244 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.$ -$ -$ -$ -$ -$ -$ - Revenues: Wastewater User Charge 394,816,893 425,147,699 432,983,891 418,262,021 436,597,999 453,490,523 469,462,050 Stormwater User Charge (2,852) (1,801)-(924)--- Total Revenues 394,814,041 425,145,898 432,983,891 418,261,097 436,597,999 453,490,523 469,462,050 Expenditures: Total Expenditures ------- Net Operating Income (Loss) 394,814,041 425,145,898 432,983,891 418,261,097 436,597,999 453,490,523 469,462,050 Interfund Transfers (394,814,041) (425,145,898) (432,983,891) (418,261,097) (436,597,999) (453,490,523) (469,462,050) Increase (Decrease) in Fund Bal.------- Percentage of Change 0%0%0%0%0%0%0% FUND BALANCE E.O.P.$ -$ -$ -$ -$ -$ -$ - 245 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 394,816,893 425,147,699 432,983,891 418,262,021 436,597,999 453,490,523 469,462,050 Total Revenues 394,816,893 425,147,699 432,983,891 418,262,021 436,597,999 453,490,523 469,462,050 Expenditures: Total Expenditures ------- Net Operating Income (Loss) 394,816,893 425,147,699 432,983,891 418,262,021 436,597,999 453,490,523 469,462,050 Interfund Transfers 394,816,893 425,147,699 432,983,891 418,262,021 436,597,999 453,490,523 469,462,050 Increase (Decrease) in Fund Bal.------- Percentage of Change ------- FUND BALANCE E.O.P.$ -$ -$ -$ -$ -$ -$0 246 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 2928 CCFs 13.66 2.59 $16,581 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 3984 36,756 --$200,581 $323,384,985 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 63.64 246,656 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 $10,847,914 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 $113,213,014 26.0% $436,597,999 100.0% 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 $/service 247 METROPOLITAN ST. LOUIS SEWER DISTRICT CHANGES IN FUND BALANCE 3307 - Stormwater Revenue Fund *The Stormwater User Charge was eliminated in FY17 and replaced with a new Stormwater Operation and Maintenance Property Tax approved by the voters in the April 2016 election. FY19 FY20 FY21 FY21 FY22 FY23 FY24 Actual Actual Budget Forecast Budget Budget Budget FUND BALANCE B.O.P.$ -$ -$ -$ -$ -$ -$ - Revenues: Stormwater User Charge (2,852) (1,801)-(924)--- 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.$ -$ -$ -$ -$ -$ -$ - 248 CONSTRUCTION FUNDS These funds were established to receive and disburse proceeds from revenue sources for construction of improvements to sewerage and drainage collection systems and treatment facilities. Capital improvement projects are continued from previous budget years due to difficulties in easement acquisitions, permit process, design revisions or special requirements. Funding sources for capital improvement projects are primarily from User Charges, Revenue Bonds, Grants and Investment Income. Fund 6660 (Sanitary Replacement Fund) is a major construction fund. 249  $‐  $50,000  $100,000  $150,000  $200,000  $250,000  $300,000  $350,000  $400,000 CONSTRUCTION FUNDS CONSOLIDATED Revenue Trends ($s in thousands)  Fund Balance  Interest, Fees, Misc.  Revenue Bonds & Short‐term Debt This analysis of MSD’s revenue compares actual revenues received in FY19 and FY20, forecasted for FY21, budgeted for FY22  and projected for FY23  and FY24. Since February 2004 the voters have authorized the issuance of  $3.12 billion in revenue bonds in order to continue the multi‐decade capital needs  program for construction of improvements to sewerage collection systems and treatment facilities.  The District has $853.1 million of this  authorization available including the recent authorization in FY21 for $500 million, with plans to issue $119.0 million in FY22. The changes to fund balance are the result of timing differences between the issuance of new bonds and the expenditure of those bond proceeds on  capital projects.   Use of fund balance is considered a revenue for presentation purposes and to balance the budget.   Another significant source of cash flows into this fund group is from the wastewater user charges.  This funding source is not represented in this  graph because it is originally received into the Wastewater Revenue Fund.  However, it is planned to provide financing of $107 million in FY22 for  capital project expenditures.    250 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 $161,860,453 $58,554,244 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 252,977,702 205,321,064 342,743,000 315,405,691 317,932,000 432,029,000 395,032,082 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 260,651,200 213,544,637 351,730,905 321,338,428 326,398,107 442,026,109 406,087,223 Net Operating Income (Loss) (173,453,949) (112,991,944) (183,683,621) (45,973,706) (205,391,607) (203,306,209) (154,754,723) 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 (98,391,607) (103,306,209) (54,754,723) Percentage of Change -22%-2%-37%40%-38%-64%-94% FUND BALANCE E.O.P.$189,217,709 $186,225,765 $110,243,948 $260,252,059 $161,860,453 $58,554,244 $3,799,520 251 PROJECT NAME MUNICIPALITY COST ESTIMATE PAGE (1) LOWER MERAMEC RIVER SYSTEM IMPROVEMENTS - BAUMGARTNER TO FENTON WWTF TUNNEL Various $48,000,000 102 JEFFERSON BARRACKS TUNNEL (LEMAY WWTP TO MARTIGNEY PS)Unincorporated $35,000,000 99 LOWER MERAMEC WWTF EXPANSION PHASE II Unincorporated $30,000,000 107 DC-02 & DC-03 SANITARY RELIEF (BRENTWOOD BLVD TO CONWAY RD) PHASE III AND PHASE IV Ladue $17,500,000 83 LOWER MERAMEC WWTF - INFLUENT PUMP STATION IMPROVEMENTS Unincorporated $17,500,000 104 DEER CREEK SANITARY TUNNEL (CLAYTON RD TO RDP) - PUMP STATION Shrewsbury $15,000,000 84 BISSELL POINT WWTF TRICKLING FILTER MEDIA REPLACEMENT St. Louis City $11,000,000 72 CONSTRUCTION MANAGEMENT SERVICES - TANK/TREATMENT/PUMP STATION FACILITIES Various $7,000,000 13 INFRASTRUCTURE REPAIRS (WASTEWATER) (2022)Various $7,000,000 98 HARLEM BADEN RELIEF PHASE IV (HEBERT) - HAMILTON TO DARVER TRUNK SEWER Various $6,000,000 Carryover, no page GEYER SANITARY RELIEF AND WINDSOR SPRINGS P-521 STORAGE (BIG BEND BLVD TO WINDSOR SPRINGS DR)Various $5,030,000 92 CAULKS CREEK A PUMP STATION (P-750) IMPROVEMENTS Chesterfield $5,000,000 77 CONSTRUCTION MANAGEMENT SERVICES - LOWER MERAMEC AND DEER CREEK TUNNELS Various $4,800,000 12 BISSELL - COLDWATER - MISSOURI - MERAMEC PUBLIC I/I REDUCTION (2022) CONTRACT A Various $4,216,000 70 BADEN CITYSHED MITIGATION BASINS (CALVARY, FREDERIK, PARTRIDGE AND TILLIE) - SEPARATION SEWERS St. Louis City $4,000,000 69 MC-02 WATSON TO EDGAR RD SANITARY RELIEF (SKME-580A)Various $4,000,000 110 PRICE TO PIONEER SANITARY RELIEF Olivette $4,000,000 113 LOWER MERAMEC WWTF - SOLIDS HANDLING EQUIPMENT REPLACEMENT Unincorporated $3,900,000 105 EASEMENT ACQUISITION FOR WASTEWATER PROJECTS (2022)Various $3,500,000 88 ST. GEORGE CREEK SANITARY RELIEF (DAISY LN TO GRAVOIS RD TO NEW HAMPSHIRE AVE)Unincorporated $3,305,000 117 DOLAN PLACE AND GRANDVIEW PLACE COMBINED SEWER RELIEF St. Louis City $3,000,000 85 HAMPTON CREEK SANITARY RELIEF (DEER CREEK TRUNK TO OXFORD DR) PHASE IB Brentwood $3,000,000 94 INFRASTRUCTURE REPAIRS (FACILITIES) (2022)Various $3,000,000 95 LEMAY PUBLIC I/I REDUCTION AND REHABILITATION (2022) CONTRACT A Various $2,932,000 100 BISSELL - COLDWATER - MISSOURI - MERAMEC PUBLIC I/I REDUCTION (2022) CONTRACT B Various $2,906,000 71 WATKINS CREEK PUMP STATION (P-101) REPLACEMENT Unincorporated $2,900,000 124 CONSTRUCTION MANAGEMENT SERVICES - LOWER AND MIDDLE RDP TUNNEL FACILITIES Various $2,700,000 11 LOWER MERAMEC WWTF CORROSION AND HUMIDITY CONTROL IMPROVEMENTS PHASE II Unincorporated $2,700,000 106 SUB-TRUNK #2 SANITARY RELIEF (BIRMINGHAM CT TO COVE LN)Unincorporated $2,515,000 119 INFRASTRUCTURE REPAIRS (REHABILITATION) (2022) CONTRACT A Various $2,500,000 96 INFRASTRUCTURE REPAIRS (REHABILITATION) (2022) CONTRACT B Various $2,500,000 97 LOUISVILLE AVENUE AND OAKLAND AVENUE COMBINED SEWER RELIEF St. Louis City $2,275,000 101 BISSELL & LEMAY WWTF FLUIDIZED BED INCINERATORS Various $2,050,000 2 GENERAL SERVICES AGREEMENT - CONSTRUCTION MANAGEMENT (2022)Various $2,000,000 22 LOWER MERAMEC WWTF EXPANSION PHASE II Unincorporated $2,000,000 48 MC-02 WATSON TO EDGAR RD SANITARY RELIEF (SKME-580A)Various $2,000,000 109 SUB-TRUNK #3 SANITARY RELIEF (MURIEL DR TO JENNER LN)Unincorporated $1,905,000 120 LOWER MERAMEC WWTF - ADMINISTRATION BUILDING FACILITY IMPROVEMENTS Unincorporated $1,800,000 103 LOWER MERAMEC WWTF FITTING REPLACEMENT Unincorporated $1,800,000 108 EARTH CITY EXPRESSWAY PUMP STATION (P-708) REPLACEMENT Unincorporated $1,700,000 86 NORMANDIE SANITARY RELIEF (PAGE AVE TO SAINT CHARLES ROCK ROAD)Unincorporated $1,661,000 51 COLDWATER SANITARY RELIEF SECTION B, C & D - SECTION B REHABILITATION Unincorporated $1,600,000 80 WATKINS CREEK PUMP STATION (P-101) FORCEMAIN REPLACEMENT (COAL BANK RD TO SPRING GARDEN DR)St. Louis City $1,600,000 123 EARTH CITY UPS PUMP STATION (P-702) REPLACEMENT PHASE II Unincorporated $1,500,000 87 SOUTH BROADWAY AT MERAMEC COMBINED SEWER REPLACEMENT St. Louis City $1,500,000 116 WEBSTER GROVES TRUNK E SANITARY REHABILITATION AND I/I REDUCTION PHASE IV PART 3 Webster Groves $1,300,000 Carryover, no page-1 MISSOURI RIVER WWTF DIGESTER GAS STORAGE COVER REPLACEMENT Maryland Heights $1,289,000 111 PROJECT LISTING 6660 - SANITARY REPLACEMENT FUND FY22 252 PROJECT NAME MUNICIPALITY COST ESTIMATE PAGE (1) PROJECT LISTING 6660 - SANITARY REPLACEMENT FUND FY22 CAREY CT 1664 SANITARY AND STORM SEWER REPLACEMENT Hazelwood $1,240,000 75 L51 PUMP STATION FORCEMAIN IMPROVEMENTS Various $1,161,000 42 CANTERBURY AND ROLAND SANITARY RELIEF (NELSON DR TO ROLAND BLVD)Northwoods $1,084,000 73 CAULKS CREEK PUMP STATION B (P-751) RELOCATION Chesterfield $1,035,000 8 LOWER MERAMEC WWTF EXPANSION PHASE II Unincorporated $1,000,000 47 SCADA SYSTEM UPGRADE Various $1,000,000 55 SHREWSBURY SANITARY RELIEF SEWER AND I/I REDUCTION (WEIL AVE AND I-44)Various $980,000 115 FENTON CREEK PUMP STATION (P-425) IMPROVEMENTS Unincorporated $930,000 89 SCHUETZ ROAD SANITARY RELIEF (FOREST BROOK LN TO SUNNY WOOD CT)Unincorporated $753,000 114 GRAND GLAIZE TRUNK SANITARY RELIEF (BALLWIN GOLF CLUB TO CLAYMONT COVE CT)Ballwin $740,000 93 LOWER MERAMEC RIVER SYSTEM IMPROVEMENTS - BAUMGARTNER TO FENTON WWTF TUNNEL Various $650,000 46 HARLEM - BADEN RELIEF PHASE IV (HEBERT) BUILDING DEMOLITION AND DESIGN St. Louis City $600,000 39 FF-07 FEE FEE CREEK SANITARY RELIEF (MEADOWSIDE DR TO WILLOW BROOK DR)Unincorporated $600,000 90 ST. JOACHIM'S SANITARY RELIEF (ST. GENEVIEVE LN TO LYNROS DR)St. Ann $550,000 59 MULBERRY CREEK SANITARY RELIEF (HARWICH DR TO S LINDBERGH BLVD)Crestwood $531,000 50 SMITH CREEK LADUE ROAD SANITARY RELIEF (ROYAL MANOR DR TO HEWLETT CT)Creve Coeur $518,000 56 WESTWOOD COUNTRY CLUB SANITARY RELIEF (DEER CREEK TO WESTWOOD CT)Westwood $513,000 66 CLAYTON MERAMEC ELEMENTARY PRIVATE I/I REMOVAL (S. MERAMEC AVE AT WALINCA TER)Clayton $500,000 78 GENERAL SERVICES AGREEMENT - FACILITY & SEWER DESIGN (2022) CONTRACT A Various $475,000 24 CSO - SHREWSBURY AVE CSO INTERCEPTOR (I-293)/OUTFALL (L-166) SEWER SEPARATION Shrewsbury $450,000 17 OAKWOOD FARMS PUMP STATION (P-470) ELIMINATION Ballwin $445,000 112 TREVILLIAN 20 AND 50 SANITARY SEWER REPLACEMENT Various $435,000 121 MCCUTCHEON RD AND THORNDELL SANITARY RELIEF Richmond Heights $405,000 49 UPPER FISHPOT EAST SANITARY RELIEF (FIELD AVE TO WOLFF LN)Ellisville $404,000 64 LINDBERGH SANITARY RELIEF (MEADOWSIDE DR TO N LINDBERGH BLVD)Unincorporated $401,000 43 JEFFERSON BARRACKS TUNNEL (LEMAY WWTP TO MARTIGNEY PS)Unincorporated $400,000 41 WOODSON SANITARY RELIEF (FLORA AVE TO LACKLAND RD)Overland $391,000 68 WATKINS-SPANISH SANITARY RELIEF (MALAGA ST TO TRAMPE AVE)Unincorporated $363,000 65 CLARK AVE SANITARY RELIEF (LACLEDE STA RD TO YEATMAN AVE)Webster Groves $323,000 10 HAWTHORNE ESTATES SANITARY RELIEF (RANCH LN TO CLAYTON HILLS LN)Town and Country $319,000 40 ST. MATTHIAS SANITARY RELIEF (ST. SHAWN LN TO STONEHARD DR)St. Ann $306,000 61 FILLMORE PUMP STATION (P-308) REHABILITATION St. Louis City $300,000 20 FISHPOT TRUNK WEST AND ED LOU LANE I/I REDUCTION (SMITH DR AND VLASIS DR)Ballwin $300,000 91 CLAYTON RD 9925 SANITARY SEWER REPLACEMENT Ladue $285,000 79 WASHINGTON TERRACE 14 SEWER REPLACEMENT St. Louis City $279,000 122 LOWER & MIDDLE RDP CSO CONTROLS SYSTEM IMPROVEMENTS (WATERSHED CONSULTANT)Various $270,000 45 GENERAL SERVICES AGREEMENT - FACILITY & SEWER DESIGN (2022) CONTRACT B Various $250,000 25 SPIRIT 2 FORCEMAIN IMPROVEMENTS (P-736 TO P-750)Chesterfield $220,000 57 HAMPTON CREEK SANITARY RELIEF (DEER CREEK TRUNK TO OXFORD DR) PHASE I Various $200,000 38 DANIEL BOONE - LAWNVIEW CREEK I/I REDUCTION Unincorporated $161,000 18 ST. JACQUES SANITARY RELIEF (ST. JACQUES ST TO N LAFAYETTE ST)Florissant $155,000 118 CSO - MARY AVENUE SOUTH OF MANCHESTER CSO INTERCEPTOR (I-132)/OUTFALL (L-106) ELIMINATION PHASE II Brentwood $150,000 16 PUMP STATION REPLACEMENT PROJECTS (PHASE I)Various $150,000 52 SPOEDE ROAD SANITARY SEWER IMPROVEMENTS Creve Coeur $120,000 58 CONWAY ROAD SANITARY RELIEF (CONWAY LN TO DWYER AVE)Ladue $108,000 14 BURNING TREE INFRASTRUCTURE REPAIR (N. WATERFORD DR TO FOX RUN DR)Florissant $103,000 7 ELTORA WET WEATHER STORAGE FACILITY Pagedale $100,000 19 ARV ELLEN SANITARY RELIEF (TESSON CREEK ESTATES DR TO MADAFORD LN)Unincorporated $95,000 1 253 PROJECT NAME MUNICIPALITY COST ESTIMATE PAGE (1) PROJECT LISTING 6660 - SANITARY REPLACEMENT FUND FY22 BISSELL - COLDWATER - MISSOURI - MERAMEC PUBLIC I/I REDUCTION (2023) CONTRACT E Various $87,000 5 GENERAL SERVICES AGREEMENT - GEOTECHNICAL (2022) CONTRACT A Various $85,000 26 GENERAL SERVICES AGREEMENT - GEOTECHNICAL (2022) CONTRACT B Various $85,000 27 GENERAL SERVICES AGREEMENT - GEOTECHNICAL (2022) CONTRACT C Various $85,000 28 BISSELL - COLDWATER - MISSOURI - MERAMEC PUBLIC I/I REDUCTION (2023) CONTRACT D Various $58,000 4 BISSELL - COLDWATER - MISSOURI - MERAMEC PUBLIC I/I REDUCTION (2023) CONTRACT F Various $52,000 6 GENERAL SERVICES AGREEMENT - FACILITY & SEWER DESIGN (2018) CONTRACT B Various $50,000 23 GENERAL SERVICES AGREEMENT - SURVEY SERVICES (2022) CONTRACT A Various $50,000 33 GENERAL SERVICES AGREEMENT - SURVEY SERVICES (2022) CONTRACT B Various $50,000 34 GENERAL SERVICES AGREEMENT - SURVEY SERVICES (2022) CONTRACT C Various $50,000 35 GENERAL SERVICES AGREEMENT - SURVEY SERVICES (2022) CONTRACT D Various $50,000 36 GENERAL SERVICES AGREEMENT - SURVEY SERVICES (2022) CONTRACT E Various $50,000 37 BISSELL - COLDWATER - MISSOURI - MERAMEC PUBLIC I/I REDUCTION (2023) CONTRACT C Various $48,000 3 NUMBER OF PROJECTS: 108 FUND TOTAL :$317,932,000 (1)  The Page refers to the page number in the Budget Supplement Appendix 108 254 STORMWATER FUNDS These 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 funds 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. 255  $‐  $5,000  $10,000  $15,000  $20,000  $25,000  $30,000  $35,000  $40,000  $45,000  $50,000  Fund Balance  Interest, Fees, Misc.  Taxes STORMWATER ‐ FUNDS CONSOLIDATED Revenue Trends ($s in thousands) This analysis of MSD’s revenue compares actual revenues received in FY19 and FY20, forecasted for FY21, budgeted for FY22  and projected for  FY23 and FY24. The Stormwater funds acquired revenue through ad valorem taxes for operations of the District's stormwater utility, including stormwater system  operation and maintenance, rehabilitation and limited construction of infrastructure and other captial improvements, and an opeating reserve.   There are currently three of these funds (5110 ‐ Stormwater Regulatory Fund, 5120‐ Distictwide Stormwater Fund, and 5130 ‐ Stormwater  Operations and Maintenance Fund)  either collecting tax revenue, using or holding tax revenue balances.   Ad valorem taxes based on current  property assessed valuation provided by the City of St. Louis and St. Louis County are projected to remain flat through the projections period.  The  Tax Ordinance found at the back of this book provides more detail about this funding source. Interest and other miscellaneous revenue contributes small but consistent levels of  revenue in these funds with an estimatedincrease in the  Projected Years due to the expected grant funds for reimbursement for stormwater project. The reduction in fund balance in FY19 through FY23 is due to planned spend down of balances in those funds.  However, FY20 actual fund balance  increased $1.3 million resulting from $2.8 million increase in Miscellanous Income related to State Grant recieved. 256 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 $34,277,961 $24,304,976 Taxes 34,114,608 35,502,655 34,700,009 34,877,568 35,065,067 35,065,067 35,065,067 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 36,801,067 36,641,667 35,263,967 Contractual Services 491,904 517,589 520,500 433,841 525,976 525,976 525,976 Construction and Engineering 18,205,267 14,525,641 19,258,000 19,742,707 11,245,000 20,067,000 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 37,244,546 46,614,652 41,695,304 Net Operating Income (Loss) (9,137,292) 1,311,789 (7,792,988) (4,901,111) (443,480) (9,972,985) (6,431,337) 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) (443,480) (9,972,985) (6,431,337) Percentage of Change -19%3%-26%-12%-1%-29%-26% FUND BALANCE E.O.P.$38,297,555 $39,636,266 $21,940,994 $34,721,441 $34,277,961 $24,304,976 $17,873,640 257 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 $7,256,029 $6,679,735 Taxes 5,722,127 5,956,229 5,777,286 5,855,302 5,744,132 5,744,132 5,744,132 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 5,819,032 5,814,832 5,808,932 Contractual Services 82,589 86,873 86,659 - 86,162 86,162 86,162 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 6,216,224 6,391,126 6,571,275 Net Operating Income (Loss) 308,181 248,497 (2,452,753) (2,338,471) (397,192) (576,294) (762,343) Interfund Transfers 55,661 4,934 - (7,340)--- Increase (Decrease) in Fund Bal.363,842 253,431 (2,452,753) (2,345,811) (397,192) (576,294) (762,343) Percentage of Change 4%3%-25%-23%-5%-8%-11% FUND BALANCE E.O.P.$9,745,602 $9,999,033 $7,354,229 $7,653,222 $7,256,029 $6,679,735 $5,917,391 258 PROJECT NAME MUNICIPALITY COST ESTIMATE PAGE (1) STORMWATER QUALITY GREEN INFRASTRUCTURE - SMALL GRANT RAINSCAPING PROGRAM Various $200,000 158 GENERAL SERVICES AGREEMENT - WATER QUALITY SUPPORT SERVICES (2021) Various $100,000 142 NUMBER OF PROJECTS: 2 FUND TOTAL :$300,000 (1)  The Page refers to the page number in the Budget Supplement Appendix 2 PROJECT LISTING 5110 - STORMWATER REGULATORY FUND FY22 259 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 $26,805,791 $17,409,101 Taxes 28,391,181 29,546,426 28,922,723 29,022,266 29,320,935 29,320,935 29,320,935 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 30,982,035 30,826,835 29,455,035 Contractual Services 409,302 430,717 433,841 433,841 439,814 439,814 439,814 Construction and Engineering 17,479,999 14,252,109 16,558,000 17,012,757 10,945,000 19,767,000 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 31,028,322 40,223,525 35,124,029 Net Operating Income (Loss) 1,401,206 1,378,080 (5,340,234) (2,855,940) (46,287) (9,396,690) (5,668,994) Interfund Transfers - (42,012)- (180,003)--- Increase (Decrease) in Fund Bal.1,401,206 1,336,068 (5,340,234) (3,035,943) (46,287) (9,396,690) (5,668,994) Percentage of Change 5%5%-27%-10% --35%-33% FUND BALANCE E.O.P.$28,551,953 $29,888,022 $14,586,765 $26,852,078 $26,805,791 $17,409,101 $11,740,107 260 PROJECT NAME MUNICIPALITY COST ESTIMATE PAGE (1) STORMWATER INFRASTRUCTURE REPAIRS (2022)Various $6,000,000 156 STORMWATER INFRASTRUCTURE REPAIRS (REHABILITATION) (2022)Various $2,000,000 157 STORMWATER ASSET INVESTIGATIONS (2022)Various $800,000 145 HALL STREET STORM SEWERS St. Louis City $500,000 144 WC-33 LA PADERA - EL CAMARA STORM IMPROVEMENT Unincorporated $395,000 161 DEKAMAY DRIVE STORM SEWER (MGJB-130)Unincorporated $355,000 149 CANTERBURY AND ROLAND SANITARY RELIEF (NELSON DR TO ROLAND BLVD)Northwoods $320,000 74 BROADHEAD #921 STORM SEWER Unincorporated $265,000 146 ORCHARD AND WINDSOR LANE STORM SEWER Kirkwood $250,000 153 CAREY CT 1664 SANITARY AND STORM SEWER REPLACEMENT Hazelwood $60,000 76 NUMBER OF PROJECTS: 10 FUND TOTAL :$10,945,000 (1)  The Page refers to the page number in the Budget Supplement Appendix 10 PROJECT LISTING 5120 - DISTRICTWIDE STORMWATER FUND FY22 261 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 $216,141 262 OMCI FUNDS These funds were established to account for proceeds from tax levies. Expenditures are primarily 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 FUNDS 263  $(2,000)  $‐  $2,000  $4,000  $6,000  $8,000  $10,000  $12,000  $14,000  $16,000  $18,000  Fund Balance  Interest, Fees, Misc.  Taxes OPERATION, MAINTENANCE AND CONSTRUCTION IMPROVEMENT FUNDS CONSOLIDATED Revenue Trends ($s in thousands) This analysis of MSD’s revenue compares actual revenues received in FY19 and FY20, forecasted for FY21, budgeted for FY22  and projected for  FY23 and FY24. This graph only includes Operation, Maintenance and Construction Improvement funds, and they receive, or at one time received, property tax  revenues.  There are currently 15 of these funds either collecting tax revenue, using or holding tax revenue balances.  Stormwater capital projects  are largely funded through prior year taxes collected and held in fund balances.  Ad valorem taxes based on current property assessed valuation  provided by the City of St. Louis and St. Louis County are projected to remain flat through the projections period.  In FY17, the OMCI funds' tax rates  where set to zero, and a new Stormwater Operations and Maintenance Property Tax, approved by voters in April 2016, was levied to collect taxes in  the Districtwide Stormwater Fund for the first time.  In FY20 six of the subdistricts restarted tax assessment to assist with projects required in their  area amounting to $8,108,876 dollars at varying rates from 4.5 to 10 cents per $100 assessed valuation.  The tax ordinance found at the back of this  book provides more detail about this funding source. Interest and other miscellaneous revenue contributes small but consistent levels of  revenue in these funds, but it is expected to decline as fund  balances in the subdistricts' funds are depleted. The reduction in fund balance in FY19 through FY20 is due to spend down of balances in those funds where tax rates were set to zero.  Forecast FY21 and  Budget FY22 result in an increase in fund balance which will be largely spent down in FY23 Projected with FY24 Projecting an increase in fund balance.  264 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 $13,705,685 $15,098,139 $7,500,934 Taxes (26,605) (20,696) 7,964,268 8,240,035 8,108,876 8,108,876 8,108,876 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 8,244,576 8,215,276 8,213,276 Contractual Services 2,879 157 119,464 119,464 121,633 121,633 121,633 Construction and Engineering 3,261,749 344,499 7,045,710 5,929,624 5,543,522 14,245,522 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 6,327,085 6,852,122 15,812,482 2,760,818 Net Operating Income (Loss) (3,084,004) (148,110) (135,808) 2,195,282 1,392,454 (7,597,205) 5,452,459 Interfund Transfers (7,026) (22,892)----- Increase (Decrease) in Fund Bal. (3,091,029) (171,003) (135,808) 2,195,282 1,392,454 (7,597,205) 5,452,459 Percentage of Change -21%-1%-1%19%10%-50%73% FUND BALANCE E.O.P.$11,681,406 $11,510,403 $9,821,138 $13,705,685 $15,098,139 $7,500,934 $12,953,393 265 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 $46,673 266 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 $1,965,591 $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 11,717 154,324 1,673,237 64,383 Net Operating Income (Loss) 65,351 63,887 28,725 32,775 (141,924) (1,669,837) (61,783) Interfund Transfers ------- Increase (Decrease) in Fund Bal.65,351 63,887 28,725 32,775 (141,924) (1,669,837) (61,783) Percentage of Change 3%3%1%2%-7%-85%-21% FUND BALANCE E.O.P.$2,010,853 $2,074,740 $2,055,059 $2,107,514 $1,965,591 $295,754 $233,972 267 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 $2,455,991 $1,249,459 Taxes (11,805) (6,448) 1,991,768 2,150,407 2,024,681 2,024,681 2,024,681 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 2,045,281 2,043,081 2,045,781 Contractual Services 1,652 46 29,877 29,877 30,370 30,370 30,370 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 1,262,818 3,249,613 269,213 Net Operating Income (Loss) 61,984 225,611 724,897 1,265,091 782,463 (1,206,533) 1,776,568 Interfund Transfers ------- Increase (Decrease) in Fund Bal.61,984 225,611 724,897 1,265,091 782,463 (1,206,533) 1,776,568 Percentage of Change 51%123%288%310%47%-49%142% FUND BALANCE E.O.P.$182,825 $408,437 $976,185 $1,673,528 $2,455,991 $1,249,459 $3,026,026 268 PROJECT NAME MUNICIPALITY COST ESTIMATE PAGE (1) COLDWATER CREEK OMCI REIMBURSEMENTS PROGRAM Various $1,076,519 147 NUMBER OF PROJECTS: 1 FUND TOTAL :$1,076,519 1 (1)  The Page refers to the page number in the Budget Supplement Appendix PROJECT LISTING 5564 - COLDWATER CREEK OMCI FUND FY22 269 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 $124,856 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)--- 80,000 - Interfund Labor Transfers 4,541 1,345 8,847 -8,336 -- Total Expenditures 4,534 (45,411)8,847 -8,336 80,000 - Net Operating Income (Loss) 7,674 51,459 (5,826)4,567 (6,236) (78,000)2,100 Interfund Transfers ------- Increase (Decrease) in Fund Bal.7,674 51,459 (5,826)4,567 (6,236) (78,000)2,100 Percentage of Change 5%34%-4%2%-3%-38%2% FUND BALANCE E.O.P.$153,065 $204,524 $149,057 $209,091 $202,856 $124,856 $126,956 270 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 $4,522,657 $1,139,623 Taxes (6,046) (3,689) 3,853,790 3,909,005 3,895,713 3,895,713 3,895,713 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 3,936,913 3,923,913 3,923,413 Contractual Services 243 12 57,807 57,807 58,436 58,436 58,436 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 3,127,515 7,306,947 628,595 Net Operating Income (Loss) (812,664) (1,414,923) (608,171) 321,419 809,398 (3,383,034) 3,294,818 Interfund Transfers ------- Increase (Decrease) in Fund Bal.(812,664) (1,414,923) (608,171) 321,419 809,398 (3,383,034) 3,294,818 Percentage of Change -14%-29%-20%9%22%-75%289% FUND BALANCE E.O.P.$4,806,763 $3,391,840 $2,462,115 $3,713,260 $4,522,657 $1,139,623 $4,434,442 271 PROJECT NAME MUNICIPALITY COST ESTIMATE PAGE (1) DEER CREEK OMCI REIMBURSEMENTS PROGRAM Various $1,958,164 148 EASEMENT ACQUISITION FOR DEER CREEK OMCI PROJECTS (2021)Various $350,000 150 TIMBER TRAIL - BRIAR RIDGE CHANNEL IMPROVEMENTS Frontenac $249,000 Carryover, no page NUMBER OF PROJECTS: 3 FUND TOTAL :$2,557,164 3 (1)  The Page refers to the page number in the Budget Supplement Appendix PROJECT LISTING 5566 - DEER CREEK OMCI FUND FY22 Note : Projects funded in stormwater fund (5566) have split funding with fund 6660 because they have both wastewater and stormwater components. 272 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 $397,768 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)- 47,577 280,000 100,000 - 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 73,363 347,649 125,567 12,301 Net Operating Income (Loss) (383,082) (32,604) (24,223) (54,490) (340,749) (120,467) (7,401) Interfund Transfers ------- Increase (Decrease) in Fund Bal.(383,082) (32,604) (24,223) (54,490) (340,749) (120,467) (7,401) Percentage of Change -29%-3%-3%-6%-40%-23%-2% FUND BALANCE E.O.P.$946,078 $913,474 $861,415 $858,984 $518,235 $397,768 $390,367 273 PROJECT NAME MUNICIPALITY COST ESTIMATE PAGE (1) RECO AVENUE BANK STABILIZATION Crestwood $250,000 154 GRAVOIS CREEK OMCI STORMWATER DESIGN (CONTRACT F)Various $30,000 143 NUMBER OF PROJECTS: 2 FUND TOTAL :$280,000   (1)  The Page refers to the page number in the Budget Supplement Appendix 2 PROJECT LISTING 5571 - GRAVOIS CREEK OMCI FUND FY22 274 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 (100)-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 ------ 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 $270,814 275 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 $1,254,375 $712,114 Taxes (2,125) (3,721) 680,845 647,865 697,749 697,749 697,749 Interest on Investments 24,106 13,930 7,851 11,344 9,600 9,800 10,100 Total Revenues 21,981 10,209 688,696 659,209 707,349 707,549 707,849 Contractual Services 489 47 10,213 10,213 10,466 10,466 10,466 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) 175,200 175,195 118,064 1,249,810 86,389 Net Operating Income (Loss) (78,298) 38,236 513,495 484,014 589,285 (542,261) 621,460 Interfund Transfers ------- Increase (Decrease) in Fund Bal.(78,298) 38,236 513,495 484,014 589,285 (542,261) 621,460 Percentage of Change -35%27%272%267%89%-43%87% FUND BALANCE E.O.P.$142,840 $181,076 $702,233 $665,090 $1,254,375 $712,114 $1,333,574 276 PROJECT NAME MUNICIPALITY COST ESTIMATE PAGE (1) EASEMENT ACQUISITION FOR MALINE OMCI PROJECTS (2021)Various $80,000 151 NUMBER OF PROJECTS: 1 FUND TOTAL :$80,000 1 (1)  The Page refers to the page number in the Budget Supplement Appendix PROJECT LISTING 5576 - MALINE CREEK OMCI FUND FY22 277 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 $372,207 $487,704 Taxes (212)(175) 287,884 298,947 296,079 296,079 296,079 Interest on Investments 29,260 7,080 883 6,346 3,200 4,200 6,100 Total Revenues 29,048 6,905 288,767 305,293 299,279 300,279 302,179 Contractual Services 9 0 4,318 4,318 4,441 4,441 4,441 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 78,514 210,925 184,781 21,002 Net Operating Income (Loss) (558,946) (239,854) 68,515 226,780 88,354 115,497 281,177 Interfund Transfers ------- Increase (Decrease) in Fund Bal.(558,946) (239,854) 68,515 226,780 88,354 115,497 281,177 Percentage of Change -65%-81% -397%31%31%58% FUND BALANCE E.O.P.$296,927 $57,073 $68,515 $283,853 $372,207 $487,704 $768,881 278 PROJECT NAME MUNICIPALITY COST ESTIMATE PAGE (1) SUGAR CREEK OMCI REIMBURSEMENTS PROGRAM Various $149,498 159 NUMBER OF PROJECTS: 1 FUND TOTAL :$149,498 (1)  The Page refers to the page number in the Budget Supplement Appendix 1 PROJECT LISTING 5583 - SUGAR CREEK OMCI FUND FY22 279 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 $611,388 $601,951 $42,073 Taxes 509 (3,132) 906,310 988,080 947,642 947,642 947,642 Interest on Investments 120,006 89,296 - 15,575 5,900 3,800 4,900 Total Revenues 120,515 86,163 906,310 1,003,655 953,542 951,442 952,542 Contractual Services 256 24 13,595 13,595 14,215 14,215 14,215 Construction and Engineering 1,265,000 (3,128) 1,632,154 1,277,444 790,049 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 1,312,580 962,980 1,511,320 146,385 Net Operating Income (Loss) (1,278,936) (25,843) (955,291) (308,924) (9,438) (559,878) 806,158 Interfund Transfers ------- Increase (Decrease) in Fund Bal. (1,278,936) (25,843) (955,291) (308,924) (9,438) (559,878) 806,158 Percentage of Change -57%-3%-87%-34%-2%-93%1,916% FUND BALANCE E.O.P.$946,156 $920,313 $138,019 $611,388 $601,951 $42,073 $848,231 280 PROJECT NAME MUNICIPALITY COST ESTIMATE PAGE (1) UNIVERSITY CITY OMCI REIMBURSEMENTS PROGRAM Various $495,049 160 SIMS AVE STORM BUYOUT Overland $200,000 Carryover, no page EASEMENT ACQUISITION FOR UNIVERSITY CITY OMCI PROJECTS (2021)Various $95,000 152 NUMBER OF PROJECTS: 3 FUND TOTAL :$790,049 (1)  The Page refers to the page number in the Budget Supplement Appendix 3 PROJECT LISTING 5584 - UNIVERSITY CITY OMCI FUND FY22 281 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 $2,523 282 PROJECT NAME MUNICIPALITY COST ESTIMATE PAGE (1) WC-33 LA PADERA - EL CAMARA STORM IMPROVEMENT Unincorporated $486,000 162 NUMBER OF PROJECTS: 1 FUND TOTAL :$486,000 1 (1)  The Page refers to the page number in the Budget Supplement Appendix PROJECT LISTING 5587 - WATKINS CREEK OMCI FUND FY22 283 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 $226,314 284 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 $183,935 285 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 $258,033 286 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 $269,083 $372,549 Taxes (174)(380) 243,671 248,584 247,013 247,013 247,013 Interest on Investments 8,788 3,115 1,229 1,861 2,300 3,200 4,900 Total Revenues 8,614 2,736 244,900 250,445 249,313 250,213 251,913 Contractual Services 15 1 3,655 3,655 3,705 3,705 3,705 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 78,339 163,735 146,747 17,699 Net Operating Income (Loss) (54,756) (3,096) 87,081 172,106 85,578 103,466 234,214 Interfund Transfers ------- Increase (Decrease) in Fund Bal.(54,756) (3,096) 87,081 172,106 85,578 103,466 234,214 Percentage of Change -79%-21%663%1,510%47%38%63% FUND BALANCE E.O.P.$14,496 $11,400 $100,207 $183,505 $269,083 $372,549 $606,763 287 PROJECT NAME MUNICIPALITY COST ESTIMATE PAGE (1) SEMINARY OMCI REIMBURSEMENTS PROGRAM Various $124,292 155 NUMBER OF PROJECTS: 1 FUND TOTAL :$124,292 1 (1)  The Page refers to the page number in the Budget Supplement Appendix PROJECT LISTING 5593 - SEM BR OF RIVER DES PERES OMCI FUND FY22 288 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 $203,313 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)---- 225,000 - Interfund Labor Transfers -927 3,443 3,443 3,244 11,517 10,022 Total Expenditures (4,701)927 3,443 3,443 3,244 236,517 10,022 Net Operating Income (Loss) 19,806 12,363 4,915 5,613 1,156 (233,017) (7,422) Interfund Transfers ------- Increase (Decrease) in Fund Bal.19,806 12,363 4,915 5,613 1,156 (233,017) (7,422) Percentage of Change 5%3%1%1% --53%-4% FUND BALANCE E.O.P.$417,199 $429,561 $424,106 $435,174 $436,330 $203,313 $195,891 289 FY22 BUDGET 290 DEBT SERVICE FUNDS These funds were established to account for and report principal and interest expenditures and a portion of bond proceeds representing required reserve amounts. In 2004, 2008 and 2012 St. Louis voters authorized the sale of Wastewater Revenue Bonds totaling $1.72 billion to fund the District’s wastewater capital improvement program. In April 2016, voters authorized an additional $900 million in revenue bonds. In addition, voters authorized an additional $500 million in revenue bonds in April 2021. 291  $‐  $50,000  $100,000  $150,000  $200,000  $250,000  $300,000  $350,000 DEBT SERVICE FUNDS CONSOLIDATED Revenue Trends ($s in thousands)  Fund Balance  Interest and Miscellaneous  Revenue Bonds This analysis of MSD’s revenue compares actual revenues received in FY19 and FY20, forecasted for FY21, budgeted for FY22 and projected for FY23 and FY24. The issuance of districtwide revenue bonds is used to fund wastewater capital improvement projects. In FY19 no Revenue Bonds were issued. In FY20 Revenue Bonds represents the bond proceeds from an issuance $276 million for Senior Revenue Bond related to the refunding of Debt Reserve. Approximately 10% of the proceeds from senior bonds issued were previously required to be placed in reserve in accordance with MSD’s bond covenants. Future bond issuances are not expected to have this requirement, therefore anticipated reserve revenue to the Debt Service is not projected. Interest revenue in these funds is anticipated to be approximately $500 to $600 thousand per year, but is not significant enough to appear on the graph. While the major source of cash inflows to this fund group are from user charge revenue transferred from the Wastewater Revenue Fund to pay principal and interest as it comes due, those inflows are not reflected on this chart since they are originally received into the Wastewater Revenue Fund. The transfer of that money is planned to closely mirror the expenditures for principal and interest on the debt. 292 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 63,313,972 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 114,132,715 414,823,859 122,023,172 115,896,137 126,471,987 135,429,492 154,745,508 Net Operating Income (Loss) (111,290,164) (136,706,785) (120,534,481) (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) 2,650,463 5,476,670 522,600 536,500 550,800 Percentage of Change 4%-35%3%12%1%1%1% FUND BALANCE E.O.P.$71,177,710 $46,056,843 $84,583,242 $51,533,513 $52,056,113 $52,592,613 $53,143,413 Note: Resolution 3645, adopted on March 11, 2021 was a supplemental appropriations of $2,048,000 to Fund 2833 (2020-B SR Revenue Bond-Wastewater). 293 METROPOLITAN ST. LOUIS SEWER DISTRICT CHANGES IN FUND BALANCE 2804 - 2004B SRF - 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 $14,424,147 294 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 $3,595,968 295 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 $3,689,899 296 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 $6,933,602 297 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 $9,889,121 298 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 $2,730,743 299 METROPOLITAN ST. LOUIS SEWER DISTRICT CHANGES IN FUND BALANCE 2820 - 2013A SRF - Prin & Int - WW 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 $1,729,633 300 METROPOLITAN ST. LOUIS SEWER DISTRICT CHANGES IN FUND BALANCE 2821 - 2015A SRF - Prin & Int - WW 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 $2,457,001 301 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 $1,064,970 302 METROPOLITAN ST. LOUIS SEWER DISTRICT CHANGES IN FUND BALANCE 2823 - 2016A SRF - Prin & Int - WW 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 $631,349 303 METROPOLITAN ST. LOUIS SEWER DISTRICT CHANGES IN FUND BALANCE 2824 - 2016B SRF - Prin & Int - WW 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 $2,284,952 304 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 $61,269 305 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 $89,122 306 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 $32,566 307 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 $130,317 308 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 $53,663 309 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 $40,462 310 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 $57,627 311 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 $1,026,449 312 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 -- 4,207,772 - 5,902,800 5,808,000 5,708,500 Total Expenditures -- 4,207,772 - 7,797,800 7,798,000 7,798,500 Net Operating Income (Loss) -- (4,207,772) (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.-- 111,772 2,155,751 21,600 21,600 21,600 Percentage of Change - - - -1%1%1% FUND BALANCE E.O.P.-- $111,772 $2,155,751 $2,177,351 $2,198,951 $2,220,551 313 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.------- 314 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.------- 315 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.------- 316 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.------- 317 Debt Service On Existing Debt Principal  Payments  Net  Interest  and Fees   $‐  $20  $40  $60  $80  $100  $120  $140 20 1 4 20 1 5 20 1 6 20 1 7 20 1 8 20 1 9 20 2 0 20 2 1 20 2 2 20 2 3 20 2 4 20 2 5 20 2 6 20 2 7 20 2 8 20 2 9 20 3 0 20 3 1 20 3 2 20 3 3 20 3 4 20 3 5 20 3 6 20 3 7 20 3 8 20 3 9 20 4 0 20 4 1 20 4 2 20 4 3 20 4 4 20 4 5 20 4 6 20 4 7 20 4 8 20 4 9 20 5 0 20 5 1 20 5 2 20 5 3 20 5 4 Mi l l i o n s Fiscal Year Ended June 30, XXXX Total Payments including Projected Bond equals $126,471,987 FY22 ‐ $124,276,778 Principal payments made with bond proceeds as a result of an advanced refunding are not shown in this graph.  In addition Projected Payments  for Bonds issued after 12/31/20 are not included ‐ Fund 2834 ‐ 2021A SRF ‐ Prin & Int ‐ WW, 2835 ‐ 2021B SRF ‐ Prin & Int ‐WW, and Proposed  Principal and Interest Bond 1. 318 Principal Principal Interest  Ended June 30,(beginning of yr)Additions Retirements Payments Gross Debt Fees Subsidy Net Debt 2014 893,927,589 202,000,000 $19,150,044 43,081,425 62,231,469 1,581,104 (7,550,903) 56,261,670 2015 1,076,777,545 $20,268,080 47,084,130 67,352,211 1,690,409 (7,191,645) 61,850,975 2016 1,056,509,465 225,000,000 $45,765,359 50,948,897 96,714,256 2,319,414 (6,820,637) 92,213,033 2017 1,235,744,106 245,500,000 $38,076,771 55,118,554 93,195,325 2,652,402 (6,427,532) 89,420,195 2018 1,443,167,335 200,000,000 $52,318,909 62,469,450 114,788,359 3,339,305 (6,021,806) 112,105,858 2019 1,590,848,425 72,989,204 $50,942,663 67,694,186 118,636,849 2,183,886 (5,600,636) 115,220,098 2020 1,612,894,967 76,082,000 $49,773,763 64,017,971 113,791,733 2,030,686 (5,171,732) 110,650,688 2021 1,639,203,204 142,000,000 $58,574,100 64,351,328 122,925,428 1,870,298 (4,730,057) 120,065,669 2022 1,722,629,104 $60,283,300 66,526,469 126,809,769 1,770,502 (4,303,492) 124,276,778 2023 1,662,345,804 $62,672,500 64,603,465 127,275,965 1,662,024 (3,846,375) 125,091,613 2024 1,599,673,304 $66,483,300 62,467,640 128,950,940 1,720,471 (3,384,067) 127,287,344 2025 1,533,190,004 $68,766,000 60,006,823 128,772,823 1,536,327 (2,909,879) 127,399,271 2026 1,464,424,004 $70,921,500 57,372,583 128,294,083 1,341,704 (2,423,377) 127,212,409 2027 1,393,502,504 $69,428,900 54,625,433 124,054,333 1,161,808 (2,019,497) 123,196,644 2028 1,324,073,604 $69,086,200 52,042,691 121,128,891 1,029,869 (1,842,358) 120,316,402 2029 1,254,987,404 $70,455,400 49,682,383 120,137,783 902,151 (1,737,283) 119,302,650 2030 1,184,532,004 $73,003,500 47,247,293 120,250,793 771,797 (1,642,857) 119,379,733 2031 1,111,528,504 $73,789,800 44,822,446 118,612,246 657,025 (1,642,857) 117,626,414 2032 1,037,738,704 $73,536,200 42,391,276 115,927,476 551,917 (1,642,857) 114,836,535 2033 964,202,504 $72,577,000 39,925,066 112,502,066 449,662 (1,642,857) 111,308,871 2034 891,625,504 $75,100,300 37,394,058 112,494,358 345,381 (1,641,115) 111,198,625 2035 816,525,204 $70,819,000 34,769,500 105,588,500 253,150 (1,639,373) 104,202,278 2036 745,706,204 $66,783,000 31,811,047 98,594,047 195,929 (1,407,932) 97,382,045 2037 678,923,204 $70,309,000 28,870,312 99,179,312 144,352 (1,157,204) 98,166,461 2038 608,614,204 $69,466,000 25,799,981 95,265,981 103,076 (771,469) 94,597,587 2039 539,148,204 $72,474,000 22,680,283 95,154,283 81,762 (385,735) 94,850,310 2040 466,674,204 $77,096,670 19,271,220 96,367,889 60,057 - 96,427,947 2041 389,577,534 $79,982,789 16,403,732 96,386,521 37,953 - 96,424,474 2042 309,594,745 $81,423,513 13,427,434 94,850,947 17,760 - 94,868,707 2043 228,171,232 $45,341,921 10,273,099 55,615,020 3,455 - 55,618,475 2044 182,829,312 $35,983,095 8,240,887 44,223,982 - - 44,223,982 2045 146,846,216 $37,634,121 6,601,326 44,235,447 - - 44,235,447 2046 109,212,095 $33,293,085 4,884,384 38,177,469 - - 38,177,469 2047 75,919,010 $25,350,078 3,284,392 28,634,469 - - 28,634,469 2048 50,568,932 $13,400,191 2,083,528 15,483,719 - - 15,483,719 2049 37,168,741 $13,998,521 1,482,198 15,480,719 - - 15,480,719 2050 23,170,220 $11,185,166 853,054 12,038,219 - - 12,038,219 2051 11,985,054 $3,875,227 366,743 4,241,969 - - 4,241,969 2052 8,109,828 $3,993,809 248,161 4,241,969 - - 4,241,969 2053 4,116,019 $4,116,019 125,950 4,241,969 - - 4,241,969 2054 - - - - - - - Totals $1,163,571,204 $2,057,498,793 $1,365,350,796 $3,422,849,589 $32,465,636 -$85,555,531 $3,369,759,693 Includes DNR Fees and Trustee/Dissemination Fee Debt Service Reserve Fund Earnings Amortization schedule varies slightly due to rounding compared to the Fund Pages For more detail on the individual bonds see the Comprehensive Annual Financial Report FY20, Note 6 starting at page 40 to page 58. Metropolitan St. Louis Sewer District Existing Wastewater System Debt Service Amortization Schedule Principal payments made with bond proceeds as a result of an advance refunding are not shown in tthis graph. In addition, projected payments for bonds after 12/31/20 are not included - Fund 2834 - 2021A SRF - Prin & Int - WW, 2835 - 2021B SRF - Prin & Int - WW, and Proposed Principal and Interest Bond 1. Note: The majority of the Debt Service is to meet the obligation of the debt issued for the CIRP requirements most of which are related to the Consent Decree. 319 FY22 BUDGET 320 SPECIAL FUNDS IMPROVEMENT FUND: A fund to pay the cost of any improvements or to purchase any special tax bills issued for any improvement. The fund can receive monies from the General Fund, bond issues, collection of special benefit assessments or special tax bills, sale of special tax bills, or any other source provided by law. WATER BACKUP INSURANCE & REIMBURSEMENT FUND: A fund to be used to respond to water backups caused by overcharged lines or blocked mains. This fund will administer the Water Backup Insurance and Reimbursement Program. GENERALINSURANCE FUND: A fund to be used to pay the cost of workers’compensation claims, property insurance, general liability, auto liability, flood insurance and all expenses (i.e. premiums, claims, claim expenses, claim recoveries and claim accruals) related to these coverages. EMERGENCY FUNDS: Funds to be used for emergency sewer repairs and replacements in the operation and maintenance of the District that are of such a nature as to be non-measureable in the budgeting and appropriations of annual revenues. Special Funds of the District are comprised of the following: 321  $‐  $1,000  $2,000  $3,000  $4,000  $5,000  $6,000  $7,000  $8,000 SPECIAL FUNDS CONSOLIDATED Revenue Trends ($s in thousands)  Fund Balance  Interest, Fees, Misc. This analysis of MSD’s revenue compares actual revenues received in FY19 and FY20, forecasted for FY21, budgeted for FY22  and  projected for FY23 and FY24. Budgeted and projected interest income is based on the average of beginning and ending fund balances unless cash balances are expected to be materially different from fund balances.  Connection Fees are recorded in the Improvement Fund and estimated  based on historical trends.  Excess funds are retained in fund balances until emergency or other funds are needed.  In FY17, the District experienced a  flooding event which resulted in grant revenue in FY19 in the Water Backup Fund.  In FY20, the General Insurance Fund had an  increase for reimbursement of District's cost for an insurance claim settlement.  The budget FY22 and projected FY23 and FY24 are estimated to not include those one time events.  The most significant source of cash inflows to this fund group are from user charge revenue not shown in the graph because they  are originally received into the revenue funds and distributed in part to the Special Funds. These transfers are allocated to the  Water Backup fund, the General Insurance Fund, and the Wastewater Emergency fund for the purposes designated by ordinance  for each of these funds.  322 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 $26,422,233 $23,158,730 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 12,014,400 12,254,688 12,497,782 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 13,198,406 17,493,603 13,753,396 Net Operating Income (Loss) (12,862,130) (11,835,143) (10,742,738) (11,134,700) (11,952,406) (16,263,503) (12,545,396) 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 1,647,594 (3,263,503) 454,604 Percentage of Change -14%-15%36%28%7%-12%2% FUND BALANCE E.O.P.$22,733,933 $19,409,339 $21,737,926 $24,774,639 $26,422,233 $23,158,730 $23,613,334 323 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 $1,528,786 324 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 $9,531,985 $10,520,385 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 5,000,000 5,100,000 5,200,000 Total Expenditures 5,627,378 4,651,231 4,923,700 4,963,017 5,000,000 5,100,000 5,200,000 Net Operating Income (Loss) (5,315,539) (4,439,663) (4,803,319) (4,773,012) (4,901,600) (5,011,600) (5,110,200) 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 (1,401,600) 988,400 889,800 Percentage of Change -4%-30%149%92%-13%10%8% FUND BALANCE E.O.P.$8,146,261 $5,706,597 $8,678,257 $10,933,585 $9,531,985 $10,520,385 $11,410,185 325 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 $4,319,898 326 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 $3,904,320 327 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 $2,450,145 328 BUDGET ORDINANCE An ordinance is a bill, resolution or order by means of which appropriationsare given legal effect. It is the method by which the appropriation of the annual budget is enacted into law by the Board of Trustees. FY22 Budget Ordinance #15671 and Reconciliation 329 Revenue:Appropriations: Wastewater Revenue Fund 436,597,999 General Fund 176,143,398 Total Revenue Funds 436,597,999 Water Backup Insurance and Reimbursement Fund 5,000,000 General Insurance Fund 8,173,513 Fund Transfers Tax Commission Fees 647,609 Transfers from Wastewater Revenue Fund: Interfund Labor Transfers 34,378,037 General Fund 189,523,300 Total Operating Budget 224,342,557 Sanitary Replacement Fund 107,000,000 Wastewater Emergency Fund 1,100,000 Debt Service Funds 126,471,987 Water Backup Insurance and Reimbursement Fund 3,500,000 Construction Funds 773,500 General Insurance Fund 9,000,000 Total Other Appropriations 127,245,487 Debt Service Funds 126,471,987 Total Wastewater Revenue Transfers 436,595,287 Total Appropriations 351,588,044 PROPOSED BUDGET ORDINANCE FY22 330 PROPOSED FY22 BUDGET ORDINANCE NO. 15671 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. NOW, THEREFORE, 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-seven Thousand Nine Hundred Ninety-nine Dollars ($436,597,999) 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 $436,597,999 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-six Thousand Twelve Dollars ($189,526,012). There is hereby appropriated and set apart out of the General Fund of the District the sum of One Hundred Seventy-six Million One Hundred Forty-three Thousand Three Hundred Ninety-eight Dollars ($176,143,398) 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 $176,143,398 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 Dollars ($5,000,000). SECTION THREE APPROPRIATIONS $5,000,000 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). 331 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 Eight Thousand One Hundred Forty-six Dollars ($27,308,146). 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 Sixteen Thousand Two Hundred Twenty-four Dollars ($5,916,224) 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-three Thousand Three Hundred Twenty-two Dollars ($20,083,322) 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 Two Hundred Ninety-eight Dollars ($186,298) 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 Three Hundred Fifty-two Dollars ($570,352) 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-eight Thousand Sixty-four Dollars ($38,064) 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 Four Hundred Twenty-six Dollars ($61,426) for use by the Executive Director. 332 Section Six (11) – University City Branch River Des Peres OMCI Fund (5584). For the purpose of providing for Operations, Maintenance, Administration, Construction Improvement, there is hereby appropriated and set apart out of the University City Branch of River Des Peres OMCI Fund the sum of One Hundred Seventy-two Thousand Nine Hundred Thirty-one Dollars ($172,931) for use by the Executive Director. Section Six (12) – Seminary Branch 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 Forty-three Dollars ($39,443) 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 $ 27,308,146 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) to be reallocated between said funds and, if necessary, the General Fund by the Executive Director to meet the changing requirements of the Debt Service Funds. 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 with allowances for redistribution of these appropriations among the Wastewater Revenue Bond Service Funds and, if necessary, the General Fund by the Executive Director to meet the changing requirements of the Debt Service Funds: 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 333 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 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 – Principal and Interest – WW – Fund (2828). There is hereby appropriated and set apart out of the Wastewater Revenue Bond Service Fund Number 2828 the sum of 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). 334 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 Hundred 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 ($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 $351,588,044 SUMMARY OF APPROPRIATIONS FY22 Fund(s) Appropriation General Fund $176,143,398 Water Backup Insurance and Reimbursement Fund 5,000,000 General Insurance Fund 8,173,513 Improvement Fund 24,893 Stormwater & OMCI Funds 27,308,146 Emergency Funds 0 Debt Service Funds 126,471,987 Sanitary Replacement Fund 8,466,107 Total District Appropriations $351,588,044 The foregoing Ordinance was adopted June 10, 2021. 335 FY22 BUDGET 336 WASTEWATER ORDINANCE FY22 Wastewater Ordinance #15669 The Wastewater Sewer Service Charges are established through an ordinance and must be approved by the Board of Trustees to be enacted. A Rate Commission process is used to review and make recommendations regarding the rates to the Board of Trustees. 337 WASTEWATER ORDINANCE NO. 15669 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 338 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 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 Distr ict (the "Rate Commission"), to review and make recommendations to the District's Board of Trustees (the "Board") regarding all proposed changes in Wastewater rates, stormwater 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 339 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. 14867 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 340 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 and in the Recitals shall have the following meanings, unless some other meaning is plainly intended or otherwise indicated: 1. "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. 2. "Base Charge" means the sum of the System Availability Charge and the Billing and Collection Charges pursuant to Section Three of this Ordinance. 3. "Billing and Collection Charges" means the charges established by the District pursuant to Section Three of this Ordinance, which are designed to include all costs related to issuing and collecting bills. 4. "Best Equated Period" means a 90 to 92 day period of water usage for Metered Residential Property between 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 341 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. 5. "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. 6. "Board" means the Board of Trustees of the District. 7. "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. 8. "CCF" means one hundred cubic feet. 9. "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. 10. "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. 11. "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 by the United States District Court for the Eastern District of Missouri on June 22, 2018 and that imposes obligations on MSD to 342 construct improvements to its Wastewater System. 12. "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). 13. "District" means The Metropolitan St. Louis Sewer District. 14. "Extra Strength Surcharges" or "ESS" means the Extra Strength Surcharges imposed by Section Three (A)(2) of this Ordinance. 15. "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. 16. "Metered Property" means all Property connected to an Approved Meter through which the amount of water usage is measured. 17. "Metered Residential Property" means Property used only for human residency which consists of one or more residential units connected to an Approved Meter. 343 18. "Non-residential Property" means all Property other than Residential Property. 19. "Normal Wastewater" means waters or wastes having (a) a 5-day Biochemical Oxygen Demand (BOD) not greater than 300 milligrams per liter; and (b) containing not more than 300 milligrams per liter of Suspended Solids (SS); and (c) having a Chemical Oxygen Demand (COD) not greater than 600 milligrams per liter. 20. "Ordinance" means this Ordinance of the District, including any superseded versions in effect at the time the District provided Wastewater services to the Property, unless a different Ordinance is indicated. 21. "Owner" or "Owners" means the Person or Persons designated as the owner or owners of Property as set forth in the records of the office of the respective Assessor’s Office or Recorders of Deeds for the City of St. Louis or for St. Louis County, Missouri, including the record Owner(s) at the time the District provided Wastewater services to the Property. 22. "Person" means any individual, firm, proprietorship, partnership, company, limited liability company, professional corporation, municipality, state, federal or local governmental entity, association, society, corporation, group, or other entity. 23. "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, June 5, 2012, and April 6, 2021. 24. "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 344 through the Wastewater System in a concentration which violates established effluent regulations or water quality standards. 25. "Property" means an improved lot or parcel of real property, whether public or private, which is served by the Wastewater System. 26. "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. 27. "Residential Property" means Property used only for human residency. 28. "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. 29. "Property Served" 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. 30. "Sewer Use Ordinance" means Ordinance No. 15048, adopted November 8, 2018. 31. "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. 32. "Suspended Solids" or "SS" means solids that either float on the surface of, or are suspended in water, Wastewater, or 345 other liquids, as determined by analysis for non-filterable residue, in accordance with Standard Test Procedures and expressed in milligrams per liter. 33. "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. 34. "Unit" means the portion of Residential Property designed for occupancy by a single person or single family. 35. "Unmetered Residential Property" means Residential Property which 1s not connected to an Approved Meter. 36. "User" means: (1) the Person occupying the Property; and/or (2) the Owner or Owners of the Property; and/or the Person holding a permit for water service to the Property Served ; and/or (4) any Person Served by the Wastewater System. 37. "User Account" means each separate account to which a bill for Wastewater User Charges is issued by the District. 38. "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. 39. "Wastewater" means the water-borne wastes emanating from Property, together with such groundwater, surface water, or storm water which enters the Wastewater System. 40. "Wastewater System" means the entire sewer and drainage system owned and operated by the District for the collection, transportation, storage, handling, and treatment of Wastewater, to serve the needs of the District and its inhabitants and others, including all appurtenances and facilities connected therewith or relating thereto, together with all extensions, improvements, additions and enlargements thereto hereafter made or acquired by the District. 346 41. "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. The Wastewater User Charges as set forth in Appendix I are hereby ratified confirmed and established for services provided by the District to any Property. All such Wastewater User Charges shall be in addition to any applicable Capital Charges. (A) 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 347 charged. (2) Extra Strength Surcharges. Extra Strength Surcharges for the treatment of wastes containing Suspended Solids, Biochemical Oxygen Demand or Chemical Oxygen Demand exceeding Normal Wastewater strengths are hereby established and shall be billed to and collected from Non-residential Property Served by the Wastewater System at the rates for each User Account set forth in Appendix I, and shall be collected in addition to the charges imposed by Subsections (1) and (3) hereof. (a) A User shall be subject to Extra Strength Surcharges in any month if that User's water usage in such month equals or exceeds eight thousand cubic feet. (b) Each User subject to Extra Strength Surcharges shall submit to the District on forms supplied by the District pursuant to the Sewer Use Ordinance, a certified statement setting forth the strength and volume of Wastewater discharged by the User into the Wastewater System or into any sewer connected thereto. The data set forth in such statement shall be obtained from samples collected in accordance with accepted procedures from the manhole or adequate place as described in the Sewer Use Ordinance at a time period representative of normal operational conditions and analyzed utilizing Standard Test Procedures. (c) Analytical data reported by the User discharging such Wastewater will be considered current for each subsequent billing period until such data is reported inaccurate and replaced by updated certified data by said User. The results of routine scheduled sampling and analyses by the District may be used in lieu of data reported by said User if such data is found to be not current or in error. (d) An Extra Strength Surcharge shall be collected from any User subject to Extra Strength Surcharges as 348 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 (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. 349 RSS = Rate for SS in dollars per ton. RBOD = Rate for BOD in dollars per ton. RCOD = Rate for COD in dollars per ton. 2,000 = The number of pounds per ton. (f) All Extra Strength Surcharges shall be calculated separately for each Property using the Wastewater flow proportioned average strength concentration for each strength parameter and the most current determination of Contributed Wastewater Volume. 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 350 that a portion of the water as measured by an Approved Meter does not enter the Wastewater System, then the District is hereby authorized to determine, in such manner and by such method as may be practicable, the percentage of the water measured by the Approved Meter which enters the Wastewater System. In such case, Wastewater User Charges shall be based upon the percentage of the metered water entering the Wastewater System. Additional Approved Meters may be required or permitted at the User's expense in such manner as to measure the quantity of Contributed Wastewater Volume entering the Wastewater System from the Property of such User. Applications requesting consideration for a reduction in the Wastewater Service Charge, because of water not entering the Wastewater System, shall be made to the Director of Finance of the District, on forms provided by the District. (6) Requirement of an Approved Meter for Non-Residential Property. All Non-Residential Property within the District shall be connected to an Approved Meter. In the event Property within the District is owned by a municipality and is served by water provided by such municipality and not connected to an Approved Meter, the District shall provide a method for estimating Wastewater discharge by such Property which is fair and equitable, in lieu of connection to an Approved Meter, and shall bill such municipality for Wastewater User Charges as provided for Metered Property pursuant to this Ordinance based on such estimated Wastewater usage. (B) Unmetered Residential Property. 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 351 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 the District, and shall be used solely to pay for the costs of the operation (including billing, collections, 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 352 or sludge from the Wastewater System shall pay for such increased costs. Section Five. Billing. All bills for Wastewater User Charges shall be prepared by the District and shall be issued monthly for services provided in the preceding month. (A) The issuance of any monthly bill may be delayed by the District for good cause. (B) 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 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 recorded with the Office of the Recorder of Deeds or a notice of lien has been served. (C) 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. (D) 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 days from receipt of the application. (E) Once an Owner of Metered Residential Property containing more than one (1) unit has elected to be charged on the basis 353 of Best Equated Period, that Owner shall not be permitted to again change. (F) In the event Wastewater Service is being provided to any parcel of real Property and said parcel is being under-billed or not being billed at all, the District shall have the authority to charge the Owner of said parcel retroactively for a period not to exceed one and one-half (1½) years from the date of discovery. (G) 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. (H) The District will not collect Wastewater User Charges from the Owner or User 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, whether or not recorded with the Office of the Recorder of Deeds or a notice of lien has been served and said lien shall have the same priority as taxes levied for state and county purposes. The District 354 may cause a notice of lien for non-payment of such charges to be recorded 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 as of the date of recording and shall adequately describe the Property against which such lien is asserted. On the date of recording, the lien applies to the current amount of all unpaid Wastewater User Charges, all subsequent unpaid and delinquent Wastewater User Charges and other charges as described in Section Nine. 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 recording 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 recorded with the appropriate recorder of deeds as herein prescribed, until such time as the account is brought current. (A) After such notice of lien is recorded, all unpaid and delinquent Wastewater User Charges and all other unpaid charges including charges of the Recorder for recording the lien and recording the release of said lien shall also be payable to the District as a prerequisite to recording the release of 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 all reasonable costs involved in shutting off and turning on the water, or closing and reopening the 355 sewer connection, as the case may be, have been paid. (A) 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. (A) Whenever any Owner and/or User fails to pay any Wastewater User Charge on an account after sixty (60) days from the billing date for such Charges, then the District may collect the amount of all such Charges, plus late charges or interest, collection costs including charges paid by the District to collection agencies, court costs, attorney’s fees, sewer and/or water shutoff costs and other related costs, and any costs and attorney fees regarding the filing, enforcement and release of any recorded lien, as applicable, accrued and accruing on the account , by any or all of the following three (3) procedures: 1. by assignment or forwarding for collection to a collection agency or law firm; and/or 2. by a civil action or other proceedings in any court of competent jurisdiction; and/or 3. by enforcement of the lien provided herein. (B) The District shall have the power to collect from and/or sue any Owner and/or User, jointly and severally, in a civil action to recover all delinquent Wastewater User Charges plus all of the other charges listed in Section 9A above. If a civil action is filed, the District may request the court to award post-judgment statutory interest and all other charges, as applicable, listed in Section 356 9A above, costs, including but not limited to court costs, costs for transcribing judgments, special process server or sheriff costs, investigations, credit reports, and video reports. 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 Wastewater User Charges 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 or 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 Wastewater User 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 the rate schedule in effect; and (A) that part of Wastewater User Charges attributable to wastewater services. 357 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 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 providing 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. 358 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. (A) 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. (B) Adjustment - any change in billing resulting from errors and/or changes in circumstances. (C) Write-off - an uncollectible amount due the District according to State or Federal Statute or as determined by majority approval of the ARC. (D) Settlement - agreement between the customer and the District to alleviate all or part of a delinquent condition. (E) 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, and transfer of balance due to bankruptcy notice, new occupant/water meter registrant, bank encoding error, or water back-up. (F) 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- 359 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. (G) ARC activity will be reported to the Board's Finance Committee on a frequency determined by the Board's Finance Committee. (H) 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. 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. 360 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 or to bar the prosecution of any such violation in the manner provided therein. 361 APPENDIX I WASTEWATER USER CHARGES 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 $29.29 Volume Charge $5.17/100 $5.35/100 $5.55/100 All Volume Cubic Feet Cubic Feet Cubic Feet UNMETERED RESIDENTIAL PROPERTY (per Month/per User Account) Base Charge $27.31 $28.26 $29.29 Room/Fixture Charge: Room (each room) $3.06 $3.17 $3.29 Water Closet (each fixture) $11.40 $11.80 $12.23 Bath (each fixture) $9.51 $9.84 $10.20 Separate Shower (each fixture)$9.51 $9.84 $10.20 362 APPENDIX I WASTEWATER USER CHARGES continued July 1, 2021 Charge July 1, 2022 Charge July 1, 2023 Charge NON-RESIDENTIAL PROPERTY (per Month/per User Account) Extra Strength Surcharges (if water usage equals or exceeds 8000 cubic feet per month): Suspended Solids (SS) * $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 $5.55/100 All Volume Cubic Feet Cubic Feet Cubic Feet Compliance 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 $241.63 363 FY22 BUDGET 364 TAX ORDINANCE FY22 Tax Ordinance #15670 Taxes are based on voter-approved rates that are included on the tax bills issued by the City of St. Louis or St. Louis County. The tax bills are calculated based on the tax assessment information provided by the governing authority and the current tax rates. The tax revenue is realized in the first half of the fiscalyear. 365 TAX ORD I NANCE NO. 15670 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. 366 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 Seven Hundred Forty-four Thousand One Hundred Thirty-two Dollars ($5,744,132), which will be produced by the rate of one point six six cents (.0166) per one hundred dollars assessed valuation for residential property, one point six six cents (.0166) per one hundred dollars assessed valuation for agricultural property, one point six six cents (.0166) per one hundred dollars assessed valuation for commercial property and one point six six cents (.0166) per one hundred dollars assessed valuation for personal property, and of which Eight Hundred Eighteen Thousand One Hundred Fifteen Dollars ($818,115), 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 Nine Hundred Twent y-six Thousand Seventeen Dollars ($4,926,017), 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 367 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-nine Million Three Hundred Twenty Thousand Nine Hundred Thirty-five Dollars ($29,320,935), which total sum will be produced by the rate of eight point seven two cents (.0872) per one hundred dollars assessed valuation for residential property, eight point seven two cents (.0872) per one hundred dollars assessed valuation for agricultural property, eight point seven two cents (.0872) per one hundred dollars assessed valuation for commercial property and eight point seven two cents (.0872) per one hundred dollars assessed valuation for personal property, and of which total sum Four Million Two Hundred Ninety-seven Thousand Five Hundred Sixty-eight Dollars ($4,297,568), 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-five Million Twenty-three Thousand Three Hundred Sixty-seven Dollars ($25,023,367), 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 Twenty-four Thousand Six Hundred Eighty-one Dollars ($2,024,681), which sum will be produced by the rate of seven point nine cents (.079) per one hundred dollars assessed valuation for residential property, nine point five cents (.095) per one hundred dollars assessed valuation for agricultural property, eight point seven 368 cents (.087) per 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-seven Thousand Seven Hundred Forty-nine Dollars 369 ($697,749), which sum will be produced by the rate of eight point two cents (.082) per one hundred dollars assessed valuation for residential property, ten cents (.010) per one hundred dollars assessed valuation for agricultural property, eight point seven cents (.087) 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. 370 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 Forty- seven Thousand Six Hundred Forty-two Dollars ($947,642), which sum will be produced by the rate of seven point one cents (.071) per one hundred dollars assessed valuation for residential property, zero cents (.000) per one hundred dollars assessed valuation for agricultural property, 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-five Thousand Seven 371 Hundred Thirteen Dollars ($3,895,713), which sum will be produced by the rate of six point six cents (.066) per one hundred dollars assessed valuation for residential property, six point one cents (.061) per one hundred dollars assessed valuation for agricultural property, six point nine cents (.069) 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 Ninety-six Thousand Seventy- nine Dollars ($296,079), which sum will be produced by the rate of four point five cents (.045) per one hundred dollars assessed valuation for residential property, zero cents (.000) per one hundred dollars assessed valuation for agricultural property, seven point six cents (.076) 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. 372 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 S t. 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-seven Thousand Thirteen Dollars ($247,013), which sum will be produced by the rate of five point four cents (.054) per one hundred dollars assessed valuation for residential property, zero cents (.000) per one hundred dollars assessed valuation for agricultural property, six point one cents (.061) 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 373 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. 374 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. 375 FY22 BUDGET 376 GLOSSARIES 377 GLOSSARY Accrual Basis of Accounting: The basis of accounting under which transactions are recognized when they occur, regardless of the timing of cash receipts and disbursements. Actual Revenue or Expenditures: The revenue and expenditures incurred in previous fiscal years. Ad Valorem Tax: A tax based on value. Adopted Budget: Refers to the budget amounts as originally approved by the Board of Trustees at the beginning of the year. Amortization: The process of spreading expenses in regular installments over a specific period of time. Annual Budget: A budget applicable to a single fiscal year. Annual Budget Process or Budget Process The annual budget process consists of activities that encompass the development, implementation, and evaluation of a plan for the provision of services and capital assets for the upcoming fiscal year. This process is strategic in nature, encompassing a multi- year financial and operating plan that allocates resources on the basis of identified goals. Appropriation: The legal authorization granted by the Board of Trustees to make expenditures and to incur obligations for purposes specified in the Budget. Assessed Valuation: A value set on real estate or other property as a basis for levying taxes within the boundaries of MSD service areas. The assessed valuation is set by the City and County Assessor, who are charged with determining the taxable value of property according to a formula set by the State of Missouri. Asset: Resources owned or held which have monetary value. Audit: An audit is an analysis or study of an accounting system that summarizes its finding with an opinion on the accuracy of the system and its reports. Balanced Budget: Refers to a budget in which revenues are equal to expenditures. Base Budget: The same level of funding as in the current year adopted budget with adjustments for one-time costs, merit, benefit and cost of living increases and general price adjustments. Basis of Accounting: A term referring to when revenues, expenditures, and transfers and the related assets and liabilities are recognized in the accounts and reported in the financial statements. Beginning Fund Balance: Fund balance available in a fund from the end of the prior year, for use in the following year. Billing and Collection Charge: Monthly charge imposed by the District to recover the wastewater program’s share of the costs associated with issuing and collecting combined wastewater and stormwater bills. Blockage: Partial or complete interruption of flow as a result of some obstruction in a sewer. Also referred to as a stoppage. Board: Refers to the Board of Trustees of the District. The Board is comprised of six members, three of whom are appointed by the Mayor of the City of St. Louis and the remaining three are appointed by the County Executive of St. Louis County. Bond Rating: The rating of bonds as a statement of a locality’s economic, financial and managerial condition. It represents the business community’s assessment of the investment quality of a local government. Highly rated bonds attract more competition in the marketplace, thereby lowering interest costs paid by MSD and its ratepayers. Bonds: A written promise to pay a specified sum of money at a specified date in the future together with periodic interest at a specified rate. Budget: A balanced financial plan for a given period of time, which includes an appropriation and tax levy ordinance for the various sources of revenue that finance the various funds. Budget Calendar: The schedule for completion of the various phases in the preparation and adoption of the annual budget. Budget Document: The instrument used by the budget-making authority to present a comprehensive financial program to the Board of Trustees and the public. Budget Message: The opening section of the budget which provides a general discussion of the most important aspects of the budget, accomplishments from previous years and new initiatives and challenges facing the District as presented by the Executive Director to the Board of Trustees. 378 GLOSSARY Budgetary Control: The control or management of a government or enterprise in accordance with an approved budget that keeps expenditures within the limitations of available appropriations and revenues. Budgeted Position: Those positions which have either been budgeted for and authorized in the past or which are being requested in the current year's budget. Budget Process: The annual budget process consists of activities that encompass the development, implementation, and evaluation of a plan for the provision of services and capital assets for the upcoming fiscal year. This process is strategic in nature, encompassing a multi- year financial and operating plan that allocates resources on the basis of identified goals. Bypass: A pipe, valve, gate, weir, trench or other device designed to permit all or part of a wastewater flow to be diverted from usual channels or flow. Sometimes refers to a special line which carries the flow around a facility or device that needs maintenance or repair. Capacity: The maximum rate of flow that can be carried by sewers or received by a treatment plant without causing an upset of the biological material contained in the treatment system. Capital Expenditures An amount spent to acquire or construct a capital asset (tangible or intangible) or significantly improve the capacity or capabilities of a long-term asset. Examples of tangible assets are land, buildings, building improvements, infrastructure and infrastructure improvements, vehicles, machinery, equipment, and furniture. Examples of intangible assets are easement and software.. Capital Improvement and Replacement Program: A plan for capital expenditures to be incurred each year over a fixed period of years to meet the capital needs to maintain or replace the sewer infrastructure. It sets forth each project’s expenditures and specifies the resources estimated to be available to finance the projected expenditures. Capital Improvement Surcharge: A user charge to finance the construction of seven wastewater improvement projects required to comply with federal and state clean water laws. This monthly surcharge was last charged in April 1995 on customer bills for March 1995 service. Capital Project: A capital project is defined by the creation of a capital asset. Capital projects for the District often involve large monetary and time expenditures related to the construction of infrastructure assets for the collection and treatment of wastewater or stormwater. Capital Outlay: Items purchased utilizing departmental budgeted funds in the 55000 series of natural accounts for the purchase of land, buildings, structural improvements, equipment, vehicles, machinery, furniture, and computer equipment. Items purchased in this category generally become capital assets of the District. Cash Basis of Accounting: Under this basis of accounting, revenues are not recorded until cash is received; expenditures are recorded only when cash is disbursed. Channel: An improved (paved) watercourse. Clean Water Act: Growing public awareness and concern for controlling water pollution led to enactment of the Federal Water Pollution Control Act Amendments of 1972. As amended in 1977, this law became commonly known as the Clean Water Act. The Act established the basic structure for regulating discharges of pollutants into the waters of the United States. It gave EPA the authority to implement pollution control programs such as setting wastewater standards for industry. The Clean Water Act also continued requirements to set water quality standards for all contaminants in surface waters. The Act made it unlawful for any person to discharge any pollutant from a point source into navigable waters, unless a permit was obtained under its provisions. It also funded the construction of sewage treatment plants under the construction grants program and recognized the need for planning to address the critical problems posed by nonpoint source pollution. Collection System: A network of pipes, manholes, cleanouts, traps, siphons, lift stations and other structures used to collect all wastewater, stormwater and combined waste water of an area and transport it a treatment plant or disposal system. The collection system includes land, public sewer lines and appurtenances, pumping stations and general property. Combined Sewers: A sewerage system that carries both sanitary sewage and stormwater runoff. Compliance Charge: Billed to non-residential customers only -- the costs related to the District's compliance activities for non- residential properties required to comply with federal and state environmental regulations. Connection Fees: One-time fees assessed when properties are connected to the sewerage system. Effective November 1, 1994, these fees are uniform throughout the District and are based on the size of the property's water tap. 379 GLOSSARY Construction Funds: Funds established to receive and disburse proceeds from revenue sources restricted for construction of improvements to sewerage and drainage collection systems and treatment facilities. Contractual Services: Expenses and encumbrances charged to the 54000 series of natural accounts. Expenses in this category usually involve an agreement with a particular vendor to provide a specific type of work. Contributed Wastewater Volume: The quantity of water-borne wastes emanating from residential property or non-residential property and, specifically: 1. For metered residential property, billed metered water usage during the best equated period; 2. For non-residential property, either billed metered water usage throughout the year with exemption allowances for any water that does not enter the sewer system or measured wastewater volume; and 3. For unmetered residential property, average indoor water usage characteristics of various housing attributes, as defined in the rate study, applied to each user's number of rooms and plumbing fixtures. Cross Connection: A connection between a storm drain system and a sanitary collection system. Less frequently used term to describe a connection between two sections of a collection system to handle anticipated overloads of one system. Customer Assistance Program: The Customer Assistance Program is available to eligible customers of the District who are billed for and pay a wastewater user charge and/or are billed for and pay a stormwater user charge. The benefit Customer Assistance Program will be a credit of fifty percent (50%) of the wastewater user charge and/or stormwater user charge billed to such customer for the applicable billing period and will be shown on bills of eligible customers which are issued on or after July 1, 1993. Debt: An obligation resulting from the borrowing of money or from the purchase of goods and services. Debt Service Funds: Funds to provide for the receipt and disbursement of monies designated for payment of interest and redemption of outstanding bond issues. Department: The Department is the primary unit in the District. Each unit is managed by a Department Director. Departments are generally composed of divisions which share a common purpose or which perform similar duties. Depreciation: The loss in service value, not restored by current maintenance, which occurs in utility plants in service due to decay, inadequacy and obsolescence. Depreciation accounting is usually based on an annual percentage allowance of plant investment equal to the original investment spread over the useful life of the facility. Detention: The delay or holding of the flow of water and water- carried wastes in a pipe system. This can be caused by a restriction in the pipe, a stoppage or a dip. Detention also means the time water is held or stored in a basin or a wet well. Sometimes called retention. Discharge Permits: Permit granted by the Missouri Department of Natural Resources (MDNR) allowing the discharge of effluent into a body of water. The point source must conform to specific water quality standards established for the receiving waters. District: Refers to The Metropolitan St. Louis Sewer District or MSD. The District is organized pursuant to Article VI, Section 30 of the Missouri State Constitution that empowers the people in the City of St. Louis and St. Louis County “to establish a metropolitan district for functional administration of services common to the area”. Drainage Facility: Any system of artificially constructed drains, including open channels and separate stormwater sewers used to convey stormwater, surface water or groundwater, either continuously or intermittently to natural watercourses. Dry Weather Overflows: Discharges from a sanitary system in dry weather into a receiving stream rather than a treatment plant, usually as a result of a blockage or capacity limitation. Easement: Legal right to use the property of others for a specific purpose. Effluent: Wastewater or other liquid – raw (untreated), partially or completely treated – flowing from a reservoir, basin, treatment process, or treatment plant. Encumbrances: Obligations incurred in the form of orders, contracts and similar items that will become payable when goods are delivered or services rendered. Enterprise Fund: A grouping of activities whose expenditures are wholly or partially offset by revenues collected from consumers in the form of fees or charges. Expenditure: An amount of money disbursed or obligated. An expenditure is a decrease in net financial resources. 380 GLOSSARY This includes current operating expenses requiring the present or future use of current assets. Fees: A general term used for any charge levied by government associated with providing a service. Fiscal Year: An annual period used for budgeting and reporting purposes. For the District, this period is from July 1 through June 30. Flood Protection Facilities: A facility that affects the flood conveyance capacity or flood management behavior of the System, usually designed to reduce flooding hazards. Flow: The volume of effluent expected to enter a treatment system over a given time period. Treatment systems are designed based upon estimates of peak and average flow for different segments of the system. Full-time Equivalent: A measure that converts a part-time employee into a fraction of a full-time employee based on a ratio of hours worked over the hours worked by a full-time employee. All MSD employees are full-time employees, so the term represents the number of employees budgeted. Fund: A fiscal and accounting entity with a self-balancing set of accounts recording cash and other financial resources, together with all related liabilities and residual equities or balances, and changes therein, which are segregated for the purpose of carrying on specific activities or attaining certain objectives in accordance with special regulation, restriction, or limitations. Fund Balance: The excess of the assets of a fund over its liabilities, reserves and carry-over. Fund Group: A category of various funds logically grouped on the basis of the purpose of each fund. At the present time, the District has the following fund groups: 1. General Fund 2. Revenue Funds 3. Operation, Maintenance and Construction Improvement (OMCI) Funds 4. Construction Funds 5. Debt Service Funds 6. Special Funds Note: Descriptions of each fund group are included in that group’s section of the Budget. General Fund: A fund established by administrative action to finance the ordinary operations of The Metropolitan St. Louis Sewer District. The General Fund may be used for any legally authorized purpose of the District. It is used to account for all revenues and activities of the District not provided for in any other fund. It may receive any and all revenues not specifically designated for other funds. All wastewater and stormwater user charges receivable, less allowances for uncollectible accounts, are recorded in the General Fund. General Obligation Bonds: Used to finance Capital Improvement Projects that result in community wide benefits. These bonds are backed by the full faith and credit of the issuer and can only be issued by governmental units with taxing authority. Issuance of General Obligation Bonds requires 67% approval of those voting. Goal: General statements of public policy, purpose, and intent. Governmental Fund: Term used in governmental accounting to apply to all funds except the enterprise funds. Grant: A contribution of assets by one governmental unit to another unit. The contribution is usually made to aid in the support of a specified function, such as sewer construction, pollution control, etc. Impervious Area: Areas of the land surface that by man's action become blocked or sealed from rainfall causing runoff in excess of the natural rain water runoff of undisturbed land. Examples are parking lots and rooftops. Impervious Charge: A system for assessing fees for stormwater runoff conveyances and controls, and the operation and maintenance of same based upon the amount of impervious area on the rate payer's property. In-House Contracts: Planning, design and engineering services provided by existing District staff in order to accomplish specific capital projects. Infiltration: The seepage of groundwater into a sewer system, including service connections. Seepage frequently occurs through defective or cracked pipes, pipe joints, connections or manhole walls. Inflow: Water discharged into a sewer system and service connections from such sources as, but not limited to, roof leaders, cellars, yard and area drains, foundation drains, cooling water discharges, drains from springs and swampy areas, around manhole covers or through holes in the covers, cross connections from storm and combined sewer systems, catch basins, storm waters, surface runoff, street wash waters or drainage. Inflow differs from infiltration in that it is a direct discharge into the sewer rather than a leak in 381 GLOSSARY the sewer itself. Inlet: A surface connection to a drain pipe. A chamber for collecting storm water with no well below the outlet pipe for collecting grit. Often connected to a catch basin or a “basin manhole” (“cleanout manhole”) with a grit chamber. Intercepting Sewer: A sewer that receives flow from a number of other large sewers or outlets and conducts the waters to a point for treatment or disposal. Often called an “interceptor”. Lateral Sewer: That portion of the sewer lying within a public street or easement connecting a building sewer service to the main sewer. Levy: The total amount of taxes, special assessments or service charges imposed by a government. Liabilities: Obligations incurred in past or current transactions requiring present or future settlement. Lift Station: A wastewater pumping station that lifts the wastewater to a higher elevation when continuing the sewer at reasonable slopes would involve excessive depths of trench. Also, an installation of pumps that raise wastewater from areas too low to drain into available sewers. Main Sewer: A sewer line that receives wastewater from many tributary branches and sewer lines and serves as an outlet for a large territory or is used to feed an intercepting sewer. Management Position: Any District position which is filled by an administrative, supervisory or professional employee and certain positions which are non-bargaining due to the nature of the duties performed. Manhole: An opening in a sewer provided for the purpose of permitting operators or equipment to enter or leave a sewer. Sometimes called an “access hole”, or “maintenance hole”. Metered Multi-Unit Residential/Non-Residential Property: All property connected to an approved water meter which is: 1. Used only for human residency and consists of two or more dwelling units connected to a single approved water meter; or 2. Used for commercial or industrial purposes and connected to an approved water meter(s). Metered Property: All property connected to an approved water meter through which the amount of water usage is measured. Metered Single-Unit Residential Property: Property used only for human residency, which consists of a single dwelling unit which is connected to an approved water meter which serves only such unit. Mission Statement: A brief description of the purpose and functions of an agency, department, etc. Multi-Unit Residence: Residential property which consists of a dwelling under one roof for occupancy by more than one family, including but not limited to, flats, apartments, condominiums. Natural Account: Detailed classification established to budget and account for the purchase of specific goods and services and the receipt of revenues from specific sources. Natural Account Group: A grouping of accounts based on the category of goods or services purchased; for example: Personnel Services. Non-Residential Property: Property other than Residential Property. Normal Wastewater: Waters or wastes having: 1. A five-day Biochemical Oxygen Demand (BOD) not greater than 300 milligrams per liter; and 2. Containing not more than 300 milligrams per liter of Suspended Solids (SS); and 3. Having a Chemical Oxygen Demand (COD) not greater than 600 milligrams per liter. Objectives: The yearly organizational goals expected to be achieved, listed in order of priorities with their associated costs including estimates of salaries, equipment, supplies, etc. Obligations: Amounts which a government may be required legally to meet out of its resources. They include not only actual liabilities, but also encumbrances not yet paid. Obstruction: Any solid object in or protruding into a wastewater flow in a collection line that prevents a smooth or even passage of the wastewater. OMCI Funds: Operation, Maintenance and Construction Improvement Funds established to account for proceeds from tax levies in the various subdistricts and grants in aid of construction. Expenditures are 382 GLOSSARY primarily for stormwater operations and maintenance. Ordinance: A bill, resolution or order by means of which appropriations are given legal effect. It is the method by which the appropriation of the annual budget is enacted into law by the Board of Trustees. Outlet: Downstream opening or discharge end of a pipe, culvert, or canal. Performance Scorecard Measures: A measure of the level of activity and service in the functional areas of the various departments. Permittee: An industrial user required to maintain an industrial waste permit due to the quality or quantity of their wastewater or point of discharge. Personnel Services: Expenditures and encumbrances charged to the 51000 series of natural accounts. This category of expenses includes items such as salaries, overtime and benefits. Pollutant: Any substance which, alone or in combination with other substances, if discharged to waters of the State in sufficient quantities, causes or is reasonably certain to cause any alteration of the physical, chemical or biological properties of such waters; or to create a nuisance; or to render such waters harmful, detrimental or injurious to public health, safety or welfare, or to domestic, industrial, agricultural, recreational, or other legitimate beneficial uses or to any organism, aquatic life, plant or animal. Preventive Maintenance: Regularly scheduled servicing of machinery or other equipment using appropriate tools, tests and lubricants. This type of maintenance can prolong the useful life of equipment and machinery and increase its efficiency by detecting and correcting problems before they cause a breakdown of the equipment. Professional Services: Expenditures for services rendered to the District under formal contract by "professionals" who have a high degree of skill and training in technical fields. Examples are: auditors, management consultants, lawyers, engineers, etc. Property: An improved lot or parcel of real property, whether public or private, which is served by the System. Property Tax: An annual tax on the values of certain types of personal or business wealth, represented by real or personal property. Property Tax Rate: The amount of tax stated in terms of a unit of the tax base expressed as dollars per $100 of assessed valuation. Proposed Budget: The recommended budget submitted by the District to the Board of Trustees. Proprietary Fund: A fund used in governmental accounting to account for activities that involve business-like interactions, either within the government (Internal Service Fund) or outside of it (Enterprise Fund). Pump Station: Installation of pumps to lift wastewater to a higher elevation in places where flat land would require excessively deep sewer trenches. Also used to raise wastewater from areas too low to drain into available collection lines. These stations may be equipped with air-operated ejectors or centrifugal pumps. Raw Sewage: Plant influent or wastewater before any treatment. Regulator: A device used in combined sewers to control or regulate the diversion of flow. Represented Position (Bargaining Unit): Any District position, which is filled by an employee represented by a labor union. Reserves: Funds set aside for a specific purpose or use. Residential Property: Property used only for human residency. Resolution: Resolutions are used to express opinions about a particular item of business. Unlike ordinances, resolutions are not laws and are not proposed to the MSD Board of Trustees prior to adoption. Resolutions are often used to honor public officials, recognize retiring employees for their years of service and acknowledge strategic business plans. Resources: The actual assets of a governmental unit, such as cash, grants receivable, land, buildings, etc. including estimated revenues applied to the current fiscal year, and bonds authorized and unissued. Retention: That part of the precipitation falling on a drainage area which does not escape as surface stream flow during a given period. It is the difference between total precipitation and total runoff during the period, and represents evaporation, transpiration, subsurface leakage, infiltration, and, when short periods are considered, temporary surface or underground storage on the area. The delay or holding of the flow of water and water-carried wastes in a pipe system. This can be due to a restriction in the pipe, a stoppage or a dip. Also, the time water is held or stored in a 383 GLOSSARY basin or wet well. This is also called detention. Revenue: Income generated by user charges, taxes, investment income, land rental, connection fees, as well as Federal, State and local grants. Revenue Bonds: Debt used to finance Capital Improvement Projects serviced from the net revenues from a particular enterprise, such as sewer service. Issuance of Revenue Bonds requires 67% approval of those voting. Revenue Funds: Funds established to account for proceeds from user charges and connection and other fees within the subdistricts to provide for operations and maintenance within the user charge revenue subdistricts. Sanitary Sewer System: The sewer system that caries liquid and wastewater from residences, commercial buildings, industrial plants and institutions, together with minor quantities of ground, storm and surface waters that are not admitted intentionally. Separate Sewers: Sewers that carry only sanitary sewage or stormwater runoff. The separate sanitary sewers are ultimately connected to a treatment plant. Separate storm sewers discharge to streams. Served: Property with an active sewer connection, either directly or indirectly, to a sanitary or drainage facility owned or operated by the District and laying within the District, or to property which otherwise discharges wastewater directly or indirectly into such facilities, or if the discharges of such substances therefrom ultimately enter said facilities. Service Area: The geographic area where the District provides wastewater and stormwater services. This area includes St. Louis City and approximately 90% of St. Louis County, extending out to approximately Highway 109 at its western boundary. Sewage: The used water and water-carried solids from homes that flow in sewers to a wastewater treatment plant. The preferred term is wastewater. Sewer: A pipe or conduit that carries wastewater or drainage water. The term “collection line” is often used also. Sewer Main: A sewer pipe to which building laterals are connected. Also called a collection main. Sewerage: A comprehensive term that includes facilities collecting, pumping, treating and disposing of wastewater. Single Family: Residential Property used as a dwelling by one family only. Sludge: The solids removed from sewage during wastewater treatment. Special Funds: Special funds of the District are comprised of the following: 1. Improvement Fund 2. Workers’ Compensation Fund 3. Water Backup Fund 4. Wastewater Emergency Fund 5. Stormwater Emergency Fund Storm Sewer: A separate pipe, conduit or open channel (sewer) that carries runoff from storms, surface drainage and street wash, but does not include domestic and industrial wastes. Storm sewers are often the recipients of hazardous or toxic substances due to the illegal dumping of hazardous wastes or spills created by accidents involving vehicles and trains transporting these substances. Also see sanitary sewer system. Stormwater: Any water resulting from precipitation that may or may not be mixed with an accumulation of dirt, soil, and other debris or substances collected from the surface on which such precipitation falls or flows. Stormwater Funds: These funds were established to account for ad valorem taxes. These are primarily stormwater dedicated funds for projects and stormwater operations and maintenance. Stormwater Runoff: The portion of rainfall, melted snow or irrigation water that flows across ground surfaces and eventually is returned to streams. Runoff can pick up pollutants from the air or land and carry them to the receiving waters. Stormwater Service Area: Any area where stormwater facilities have been dedicated to the District and the District has accepted dedication of said facilities or the District has adopted a resolution accepting the responsibility for operation and maintenance of stormwater facilities. Stormwater Service Charge: The user charge to generate the revenue to operate and maintain the stormwater system. Subdistrict: Separate taxing area of the District. Surcharge: The additional charge for the treatment of wastes 384 GLOSSARY containing suspended solids, biochemical oxygen demand or chemical oxygen demand exceeding normal wastewater strengths. System: The entire sewer and drainage system owned and operated by the District for the collection, storage, handling, and treatment of wastewater, for the collection, storage, handling and treatment of stormwater, and combined sewers for the collection, storage, treatment and handling of wastewater and stormwater to serve the needs of the District and its inhabitants and others, including all appurtenances and facilities connected therewith or relating thereto, together with all extensions, improvements, additions and enlargements thereto hereafter made or acquired by the District. Tax Levy: The total amount of taxes imposed by a government. Taxes: Mandatory charge levied by a governmental unit for the purpose of financing services performed for the common benefit. Toxic Substance: Any substance whether gaseous, liquid or solid which, when discharged to a wastewater system watercourse in sufficient quantities, interferes with or passes through any wastewater treatment process, or constitutes a hazard to human beings, animal life, plant life, or inhibits aquatic life. Treatment Plant: An arrangement of pipes, equipment, devices, tanks and structures for treating wastewater and industrial wastes. A water pollution control plant. Trunk Sewer: A sewer that receives wastewater from many tributary branches or sewers and serves a large territory and contributing population. Also see main sewer. Unmetered Residential Property: Property used only for human residency, which is not Metered Residential Property. Useful Life: The expected period of time during which a depreciating asset will be productive. User: The occupant or owner of the Property, the person holding a permit for water service to the property, or any person served by the system. User Charge: The major charges established by the District; Wastewater User Charge and Stormwater Service Charge. Utilities: Expense incurred for gas, electric, phone and water at all District locations. Volume Charge: Wastewater charge applied to each customer’s Contributed Wastewater Volume. It includes both OM&R and capital costs components. Wastewater: The water-borne wastes emanating from Residential Property or Non-residential Property, together with such groundwater, surface water, or stormwater as cannot be avoided. Wastewater User Charge: The costs related to the amount of wastewater discharged to the sanitary sewer system. Measured in hundred cubic feet (CCF’s) for customers with water meters and the number of rooms and indoor plumbing fixtures for customers without water meters. Water Backup Program: The District will review the total cost to a homeowner of repairs necessary after a sewer backup, provided the problem is found in a part of the sewer line maintained by MSD. Insurance coverage has been obtained to limit the District's total expense. Water Quality: The suitability of water for given uses as measured by the levels of pollutants it contains. Water use classification includes: public water supply; recreation; propagation of fish and other aquatic life, agricultural use and industrial use. Watershed: A region or area bounded peripherally by water parting and draining ultimately to a particular watercourse or body of water. Working Capital: Cash, materials and supplies, and other similar current assets necessary in the operation of the facility. 385 ACRONYMS BOD: Biochemical Oxygen Demand: the quantity of oxygen utilized in the biochemical oxidation of organic matter in five days as determined by Standard Methods and expressed in milligrams per liter. B.O.P.: Beginning of Period CBA: Community Benefits Agreement CCF: Hundred cubic feet: approximately 750 gallons. CMOM: Capacity Management Operations & Maintenance: a program developed to ensure adequate capacity and proper management of the collection system to prevent sanitary sewer overflows (SSOs). COD: Chemical Oxygen Demand: the quantity of oxygen utilized in the chemical oxidation of organic and inorganic matter as determined by Standard Methods and expressed in milligrams per liter. COVID-19: The human infection caused by the new coronavirus strain SARS-CoV-2. CIRP: Capital Improvement and Replacement Program C.S.O.: Combined Sewer Overflows: discharges from a combined sewer in excess of the interceptor or regulator capacity, that are discharged into a receiving stream rather than going to a treatment plant. DNR: Department of Natural Resources: a Missouri state government agency responsible for the administration and enforcement of state water pollution control policies and laws. The DNR provides state grant funds to local communities for wastewater treatment and administers the EPA Construction Grants Program on behalf of the federal agency. EEOC: Equal Employment Opportunity Commission: a federal law enforcement agency that enforces laws against workplace discrimination. E.O.P.: End of Period EPA: Environmental Protection Agency: a federal agency that is responsible for the administration and enforcement of national water pollution control policies and laws. The EPA provides federal grant funds to local governments for wastewater treatment under the provisions of the EPA Construction Grants Program. FASB: Financial Accounting Standards Board: independent, private, non-governmental authority for the establishment of accounting principles in the United States. FTE: Full-Time Equivalent positions GAAP: Generally Accepted Accounting Principles: uniform minimum standards and guidelines for financial accounting and reporting. They govern the form and content of the financial statements of an entity. GAAP encompasses the practice at a particular time; they include not only broad guidelines of general application, but also detailed practices and procedures. GAAP provides a standard by which to measure financial presentations. The primary authoritative body on the application of GAAP to state and local governments is the GASB. GASB: Governmental Accounting Standards Board GFOA: Government Finance Officers Association I/I: Infiltration/Inflow: the total quantity of water from both infiltration and inflow with no distinction of the source. MDNR: Department of Natural Resources: a Missouri state government agency responsible for the administration and enforcement of state water pollution control policies and laws. The DNR provides state grant funds to local communities for wastewater treatment and administers the EPA Construction Grants Program on behalf of the federal agency. MGD: Million gallons per day: standard measure of wastewater flow through treatment plants. mg/l: Milligrams per liter, commonly used to report results of laboratory analysis of wastewater samples and used as a parameter for wastewater extra strength user charge rate. MWBE: Minority and Woman-owned Business Enterprises: a program to encourage the participation of Minority and Women's business concerns in the purchase of professional services and construction work. O & M: Operational Maintenance & Repairs O.R.S.: Overflow Regulation System: the District's O.R.S. is focused on the facilities that evolved from the former direct discharges of sewage from trunk sewers into the Mississippi River. The system now includes the management, operation, maintenance and improvements to the integrated trunk sewer outfalls, riverfront interceptors, interceptor pump stations and flood protection facilities. The goal of the O.R.S. is to 386 ACRONYMS capture the maximum amount of sewage and wastewaters and convey these to wastewater treatment plants at Bissell Point and Lemay. SRF: State Revolving Fund: bonds or other obligations issued in accordance with the District’s participation in the Missouri State Revolving Fund Program of the Missouri Department of Natural Resources and the State Environmental Improvement and Energy Resources Authority, where SRF Bonds may be Senior SRF Bonds or Subordinate SRF Bonds. SS: Suspended solids that either float on the surface of, or are suspended in wastewater as determined by analysis for non-filterable milligrams per liter. WWTP: Wastewater Treatment Plant 387 MSDProjectClear (MSDPC) is two utilities in one - responsible for 9,000+ miles of public wastewater and stormwater sewer systems in the St. Louis region. MSDPC is investing billions of dol- lars over a generation to improve water quality and mini- mize wastewater and stormwater issues by maintaining regulatory compliance, planning, designing, and building community rainscaping & system improvements, and an ambitious program of maintenance and repair.