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HomeMy Public PortalAboutFY 2023 Preliminary BudgetMetropolitan St. Louis Sewer District St. Louis, Missouri JULY 1, 2022 - JUNE 30, 2023 BUDGETPRELIMINARY FISCAL YEAR20232023 METROPOLITAN ST. LOUIS SEWER DISTRICT  FISCAL YEAR 2023 PROPOSED BUDGET‐PRELIMINARY   TABLE OF CONTENTS  I. BUDGET MESSAGE Executive Director’s Budget Message ................................ 1 MSD Organization Chart .................................................... 7 II.BUDGET SUMMARY Description ......................................................................... 9 Budget & Financial Policies ............................................... 10 Financial Structure ………………………………………. 20 FY23-FY27 Strategic Business Plan .................................. 23 Budget Process ................................................................... 54 MSD Flow of User Charges ............................................... 56 Sources of Funding ............................................................. 59 Allocated Positions ............................................................. 64 Capital Improvement & Replacement Program Summary . 65 Consolidated Statement of Changes in Total Fund Balance 66 Consolidated Statement of Changes in FY23 Fund Balance 67 Interfund Transfer Activity FY23-FY25 ............................ 68 III.GENERAL FUND Description ........................................................................... 71 Statement of Changes in Fund Balance ................................ 72 FY23 Budget and Two-Year Projection ............................... 73 General Fund Operating Expense Budget & Variances ....... 77 General Fund Budget by Organization by Object Group ..... 81 IV.REVENUE FUNDS Description ......................................................................... 113 Consolidated Statement of Changes in Fund Balances ....... 114 Projected User Charge Revenue Composite ....................... 115 Wastewater Revenue Fund (3306) ...................................... 116 Stormwater Revenue Fund (3307) ...................................... 118 V. STORMWATER FUNDS Description .......................................................................... 119 Consolidated Statement of Changes in Fund Balances ....... 120 Stormwater Regulatory Fund (5110) .................................. 121 Districtwide Stormwater Fund (5120) ............................... 122 Stormwater Operations & Maintenance Fund (5130) ......... 123 VI.OMCI FUNDS Description .......................................................................... 125 Consolidated Statement of Changes in Fund Balances ....... 126 Individual Fund Statements ................................................ 127 VII.CONSTRUCTION FUNDS Description .......................................................................... 143 Sanitary Replacement Fund (6660) ..................................... 144 VIII.DEBT SERVICE & SPECIAL FUNDS Debt Service Funds Description ......................................... 145 Consolidated Statement of Changes in Fund Balances ....... 146 Individual Revenue Bond Funds ......................................... 147 Special Funds Description .................................................. 175 Consolidated Statement of Changes in Fund Balances ....... 176 Individual Special Funds ..................................................... 177 IX.ORDINANCES Proposed FY23 Budget Ordinance ..................................... 183 Proposed Tax Ordinance ..................................................... 196 FY23 BUDGET March 10, 2022 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, even during a pandemic. In fulfilling our mission, we focus on delivering sound fiscal management and fostering a business-focused culture throughout the organization, while keeping our employees and customers safe. As MSD enters the 10th year of a multi-decade Consent Decree, we continue to build upon our progress over the past several years. In fiscal year 2023 (FY23), 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 FY23 SBOP is easily understood, the goals and resulting strategies are actionable, and the impact of the strategies is measurable. It 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 FY23 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. These goals build on the public input and feedback that the District has received. 1 BUDGET DEVELEOPMENT – 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 FY23 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 FY23 operating budget includes $235.6 million for day-to-day operations, reflecting a $11.3 million or 5.0% increase over the FY22 budget. The total District budget for FY23 is $833.6 million, which includes the operating budget, Capital Improvement and Replacement Program (CIRP), and debt service. The proposed budget includes an increase of three Full Time Employees (FTE). Proposed expenditures for the FY23 are summarized as follows: Operating $235.6 million CIRP $431.8 million Debt Service $166.2 million TOTAL EXPENSE BUDGET $833.6 million Versus costs presented to and approved by the FY21 – FY24 Rate Commission, the operating budget for FY23 is projected to be 0.4% more than originally planned; and the CIRP budget for FY23 is projected to be 8.3% less than originally planned. The proposed FY23 budget for wastewater user charges is approximately $460.2 million, which is $24.9 million or 5.1% less than the amount presented and approved by the FY21 – FY24 Rate Commission. Relative to the Rate Commission approved projections, the debt service expenses will be higher as a result of $28.5 million in principal payments for refunded bonds, partially offset by lower annual principal and interest payments on the remainder of the District’s debt due to favorable financing terms. Total FY23 revenue bonds of $573.0 million represent a significant increase compared to FY22 of $119 million. The $119 million dollar proceeds from the issuance of revenue bonds were moved from FY22 to FY23, due to a project being pushed to the next fiscal year. 2 KEY BUDGET FACTORS AND UPDATES PHASE II STORMWATER PERMIT – Per the Phase II Storm Water Management Plan, MSD has again committed significant resources to this important effort. Not only does this work help MSD meet its legal obligations as a stormwater permit holder and as the St. Louis Coordinating Authority, but it significantly reduces the overall compliance burden incurred by MSD’s co-permittees. Such an approach allows for a comprehensive and meaningful direction to our community’s Phase II Stormwater efforts. Effective November 1, 2021 – September 30, 2026, The Missouri Department of Natural Resources has re-issued a Phase II Stormwater permit to MSD, St. Louis County, and 59 county municipalities. Under the provisions of this permit, MSD is the St. Louis Coordinating Authority for our separate municipal stormwater sewer system. St. Louis County and the municipalities are co-permittees. 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. MSD Project Clear Updates – During calendar year 2021 MSD installed new sewers (13.7 miles) and rehabilitated (44.6 miles) over 58 miles of sewer. To date over the life of the consent decree, MSD has repaired, rehabilitated and/or replaced 1,220 miles of sewer. MSD has removed 17 SSOs (sanitary sewage overflow or mixed with stormwater, to a stream) in 2021, and has a total of 56 remaining. Since 2014, MSD has eliminated 93 constructed SSOs. 3 Total appropriations for consent decree compliance in 2021 was $187,360,000. Since 2012 MSD has spent $2.4 billion on consent decree compliance. 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 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) is being 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. In FY21, approximately $3.5 million was spent. As of January 2022, nearly $630 thousand has been spent. 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 program plans to spend $8,000,000 in FY22 and the same amount in FY23. 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. Previously, the Small Grants Rainscaping Program relied on in-person meetings to explain the program requirements and answer questions. Now, interested participants can find the information in a series of videos that can be viewed online and take a quiz at the end to fulfill the program requirements. The program has planned to spend $800,000 in FY22, and $600,000 in FY23 because the River Des Peres area funds will be depleted by that time. WASTEWATER PROJECTS – In FY21, MSD planned 140 new or continuing wastewater projects, throughout the service area, totaling $338 million. 127 went to the Board, the rest were either cancelled or continued to FY22. In FY23, MSD has plans for 105 new or continuing wastewater projects, throughout the service area, totaling $406 million. These projects are funded primarily from the Sanitary Replacement Fund and bond sales. The work represents $20 million in continued projects and $386 million in new projects STORMWATER PROJECTS - In FY21, MSD planned 38 stormwater projects, totaling $20 million. 35 went to the Board, the rest were either cancelled or continued to FY22. In FY23, MSD tentatively plans 30 stormwater projects, including continuing projects from FY22, totaling $24 million. 4 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, 2016, and 2021 area voters have approved a total of $3.12 billion in bond authorizations. As of December 31, 2021, MSD has utilized $2.27 billion of the voter approved bond authorizations. Of that amount, $1.67 billion in bonds is outstanding. That leaves $853.1 million in bond authorization remaining 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. RATE COMMISSION – The independent 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. In April 2021, voters authorized an additional bonding of $500 million. In FY23, the Rate Commission will convene to recommend rates for the FY 25 - 28 wastewater rates and to determine how stormwater rates will be presented to rate payers. 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 FY21, minority firms performed $38.6 million in capital work, which represents 16.8% of MSD’s capital program. Women-owned firms performed $22.1 million in capital work, representing 9.63% of MSD’s capital program. Within the same timeframe, minority construction workforce participation was 196,699 hours, or 27.28% of the total hours worked on capital projects. Women construction workforce participation was 53,339 hours, or 7.4% of total hours worked on capital projects. For capital program professional services (design) with workforce participation goals, minorities represented 16.35% and women represented 36.61% 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. 5 In FY23, there are no major changes in service levels, fees, or taxes. We will continue to monitor the impact of COVID-19 on our revenue streams, and constantly 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 6 Citizens – City of St. Louis   Citizens – St. Louis County   Tishaura Jones Mayor Dr. Sam Page County Executive Elects Michael Evans Chair Term Expires:  3/15/25 Brian Wahby Trustee Term Expires:  3/15/24 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 erm Expires:  3/15/26 Board of Trustees Brian Hoelscher Executive DirectorInternal Auditor Budget included in  Secretary‐Treasurer Department Rate CommissionTimothy R. Snoke Secretary‐Treasurer Civil Service Commission Marion Gee Director Finance Richard Unverferth Director Engineering Susan Myers General Counsel Tracey Coleman Director Human Resources Bret Berthold Director Operations Jonathon Sprague Director Information Technology 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 Appoints 7 FY23 BUDGET 8 BUDGET SUMMARY The Budget Summary section contains policies, processes, graphs and charts related to budget development. This section also contains information regarding staffing and a summary of the Capital Improvement and Replacement Program and the Strategic Business and Operating Plan. 9 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 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. BUDGET & FINANCIAL POLICIES The Metropolitan St. Louis Sewer District's budget & financial policies set forth the basic framework for the District’s overall management of operations 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. 10 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 10, 2022. 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. Per Section 7.150 of the District’s Charter Transfer of appropriations.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. BUDGET & FINANCIAL POLICIES (continued) 11 Note:  "√" = Compliant "X" = Not Compliant Operating Budget Policies (continued)Compliance Performance Against Policy Per Section 7.160 of the District's Charter,at any time during the budget year, upon recommendation of the Executive Director, The Board may, by ordinance, make supplementary appropriations if (1) the Executive Director estimates that such appropriations will not result in a deficit at the end of the budget, or (2) The Board shall adopt an ordinance or ordinances consistent with the requirements in Section 7.140 providing additional revenues and the Executive Director estimates that the amount to be actually received there from during the budget year will equal or exceed the amount of such supplementary appropriations. √The District complies with this policy. The District will maintain a budgetary control system to ensure adherence to the budget and will prepare regular reports comparing actual revenues and expenditures to budgeted amounts. √ The District’s accounting system has controls to ensure compliance with the budget. Managers receive daily reports that show financial performance against budget. Monthly reports comparing actual revenues and expenditures are prepared for Senior Management and highlights of these reports are presented quarterly to the Finance Committee of the Board of Trustees. 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. BUDGET & FINANCIAL POLICIES (continued) 12 Note:  "√" = Compliant "X" = Not Compliant Revenue Policies (continued)Compliance Performance Against Policy The District will follow an aggressive policy of collecting revenues.√ The District uses a multi-layered approach to collecting past due accounts. It employs a series of automated reminder calls to accounts that are 25 days delinquent. Accounts that remain delinquent then progress to being placed with collection agencies, second placement agencies and eventually law firms for collection. The District will establish wastewater user charges and stormwater user charges, fees and tax rates at a level related to the full cost (operating, direct, indirect and capital) of providing the service. Voter approval is required to implement tax rate increases. √ The District is required to submit rate change proposals to a Rate Commission. During this rate setting process, the District’s rate consultant performed a detailed cost of service analysis using industry standard principles endorsed by the Water Environment Federation which allows the District to demonstrate that rates have been set at a level to recover the full cost, without excess, of providing service. The District will review wastewater fees and stormwater user charges, and fees annually to determine if the revenues support the cost of the service. Rate increases to generate needed revenues are required, per Charter Section 7.040, to be submitted to the District’s Rate Commission for review and recommendation to The Board. √ The District reviews fee revenue annually as part of the budget process to ensure it is adequate to meet the District’s balanced budget requirement. BUDGET & FINANCIAL POLICIES (continued) 13 Note:  "√" = Compliant "X" = Not Compliant 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. 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’s Board approved Ordinance 15746 authorizing and directing the issuance, sale, and delivery of Wastewater System Refunding Revenue Bonds through June 30, 2022. Under this Ordinance, the District executed a Forward Delivery Bond Purchase Agreement with Barclays Capital on 10/6/21 to refund a portion of the 2016C Revenue Bonds scheduled to close on 5/1/26. The 2022A refunding revenue bonds authorized under Ordinance 15350 will close 5/3/2022. 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. BUDGET & FINANCIAL POLICIES (continued) 14 Note:  "√" = Compliant "X" = Not Compliant Debt Policies (continued)Compliance Performance Against 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 FY22 was consistent with use of debt outlined in the Rate Change Report accepted by The Board in October 2019. The proceeds from these bonds were used solely for capital improvements,where the assets gained have a useful life greater than the weighted average maturity of the debt. The District may issue (1) general obligation bonds to finance capital improvement projects that result in community-wide benefits (2) revenue bonds to finance capital improvement projects serviced from the net revenues from a particular enterprise, such as sewer service. √ The District’s use of revenue bonds in FY22 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 did not issue any new money revenue bonds in FY22 requiring voter authorization. As of 6/30/2022, the District will have $353 million in remaining bonding authorization approved by voters through the 4/5/16 special election and $500 million in remaining bonding authorization approved by voters through he 4/6/21 special election. 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. BUDGET & FINANCIAL POLICIES (continued) 15 Note:  "√" = Compliant "X" = Not Compliant Debt Policies (continued)Compliance Performance Against Policy Any general obligation bonds issued under the District charter shall mature over a period not exceeding 20 years from the date contracted, while revenue bond maturities may extend to 30 years. √The District has no outstanding general obligation bonds. For the purpose of refunding, extending, or unifying the whole or any part of its valid bonded indebtedness, the District may issue refunding bonds not exceeding the principle amount of the outstanding indebtedness to be refunded and the accrued interest to the date of such refunding bonds. √ During FY21 the District has executed the 2021C refunding revenue bonds authorized under Ordinance 15350 on 5/3/2021. Short-term borrowing may be utilized as authorized by District Charter, Section 3.020(13), for the temporary funding of capital projects or for operational cash flow deficits subject to the following policies:  District may issue short-term debt when there is a defined and adequate repayment source.  Lines of Credit may be considered as an alternative to other short-term borrowing options if it is determined to be more cost-effective. Other short-term debt, including commercial paper notes, may be used when it provides an interest rate advantage or as interim financing until market conditions are more favorable for long-term debt issuance. √The District did not utilize short-term borrowing in FY22. BUDGET & FINANCIAL POLICIES (continued) 16 Note:  "√" = Compliant "X" = Not Compliant Debt Policies (continued)Compliance Performance Against Policy Reserve Policies Compliance Performance Against Policy Operating Reserves for: FY21 – Actual – 155 FY22 – Projected – 190 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 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. √ 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 FY22. BUDGET & FINANCIAL POLICIES (continued) 17 Note:  "√" = Compliant "X" = Not Compliant Reserve Policies (Continued)Compliance Performance Against Policy The Master Bond Document contains a 45-day reserve requirement. Operating reserves for: FY21 – Actual – 155 days FY22 – Projected – 190 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. 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 10, 2022. 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) Funds will be reserved to comply with the terms and conditions of the debt instruments used to finance capital improvement projects. 18 Note:  "√" = Compliant "X" = Not Compliant Capital Improvement and Replacement Policies (continued)Compliance Performance Against Policy 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, 2021 on October 21, 2021. 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 Annual Comprehensive 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 Annual Comprehensive 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 Strategic and Operating Plan was completed for FY22-FY26. 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.√ BUDGET & FINANCIAL POLICIES (continued) 19 FINANCIAL STRUCTURE The District’s financial structure is organized based on 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.  20 FINANCIAL STRUCTURE (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) reinstated the tax levies to provide funding for stormwater capital improvements. In the FY23 budget Gravois Creek was reinstated. 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 21 FINANCIAL STRUCTURE (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 like 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 22     Strategic Business and Operating Plan Fiscal Years 2023-2027 METROPOLITAN ST. LOUIS SEWER DISTRICT 23     METROPOLITAN ST. LOUIS SEWER DISTRICT    VISION STATEMENT   Quality Service Always    MISSION STATEMENT   To protect the public’s health, safety, and water environment by responsibly providing wastewater and stormwater management    VALUES    INTEGRITY   Acting ethically at all times, treating everyone with honesty, fairness and respect.     TEAMWORK  Working together to accomplish our mission with open communication, trust, respect and diversity.     INNOVATION  Embracing continuous improvement and new solutions to achieve excellence and sustainability.     EMPLOYEES  Developing successful, responsible, and safety conscious employees and acknowledging their contributions.     CUSTOMERS  Building strong relationships by keeping our commitments, providing excellent service and being transparent in   everything we do.      Vision, Mission, Value statements are important elements of a strategic business plan. The Mission statement keeps the District focused on its essential activity,  the Vision statement points to its ideal purpose, and the Value statement conveys the principles that must shape our actions.     24 METROPOLITAN ST. LOUIS SEWER DISTRICT  STRATEGIC BUSINESS AND OPERATING PLAN  The Fiscal Year (FY) 2023 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 2023 goals may  appear similar to the original set of goals, the underlying refinements and changes in these goals are significant. The FY 2023 SBOP is easily understood, the  goals and resulting strategies are actionable, and the impact of the strategies is measurable. Additionally, the FY 2023 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 2023 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.  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.   25 METROPOLITAN ST. LOUIS SEWER DISTRICT  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.  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 2023 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 2023 and beyond, as we strive to protect the public’s health, safety, and water environment by responsibly providing wastewater and stormwater  management.  Achieving these objectives is the responsibility of various departments within the District. These departments are shown on the following organizational chart:  26 METROPOLITAN ST. LOUIS SEWER DISTRICT  THE METROPOLITAN ST. LOUIS SEWER DISTRICT  ORGANIZATIONAL CHART  BOARD OF TRUSTEES  Rate Commission  Internal Auditor Secretary‐Treasurer  Civil Service Commission  Executive Director  General Counsel  Engineering Human  Resources  Information  Technology Operations Finance  27 METROPOLITAN ST. LOUIS SEWER DISTRICT  STRATEGY 1: INFORM, EDUCATE AND PARTNER TO BUILD STAKEHOLDER UNDERSTANDING   Objective 1:  EXECUTE COMMUNITY OUTREACH PROGRAMS AND ENGAGEMENT PROGRAMS  Annual Support Activities  a)Maintain relationships with stakeholders and engage additional stakeholders with message synergy to educate and inform on MSD and its goals and initiatives b)Review and update public communication and outreach programs goals and staffing. Milestones Year 1: 2023 Initiation Timeframe Completion Timeframe  Develop draft employee talking point protocol for Stormwater Capital Program.  Q4 FY2022  Q1 FY2023  Gather employee input for employee talking point protocol for Stormwater Capital  Program. Q4 FY2022 Q1 FY2023  Develop plan to engage stakeholder groups for specific deliverables for Stormwater  Capital Program. Q4 FY2022 Q4 FY2023  Lead education and outreach activities among key stakeholders and community  partners to advance public understanding and awareness of MSD’s roles and initiatives  in improving the environmental quality within MSD’s service area.  Q1 FY2023 Q4 FY2023  Develop a robust communications plan around the overall Green Infrastructure  (Rainscaping) Program. Q3 FY2023 Q4 FY2023  Implement communications platform (MSDPC Connect) to keep stakeholders  informed of District related Capital Project activities. Q1 FY2023 Q2 FY2023  28 METROPOLITAN ST. LOUIS SEWER DISTRICT  STRATEGY 1: INFORM, EDUCATE AND PARTNER TO BUILD STAKEHOLDER UNDERSTANDING   Objective 1:  EXECUTE COMMUNITY OUTREACH PROGRAMS AND ENGAGEMENT PROGRAMS  Milestones Year 2: 2024 Milestones Years 3 ‐ 5: 2025 – 2027  Evaluate leveraging MSD 70th anniversary in 2024 in conjunction with  stormwater initiative.  Continue education and outreach activities among key stakeholders and  community partners to advance public understanding and awareness of  MSD’s roles and initiatives in improving the environmental quality within  MSD’s service area. Evaluate program outcomes and revise activities as  needed.  Develop and execute communications plan for wastewater bond  election in April 2024.  Continue to support initiatives around the recruiting and onboarding  process with employees.  Implement Green Infrastructure (Rainscaping) Communications  Program.  Annually evaluate and make necessary changes to communications  platform (MSDPC Connect) to keep stakeholders informed of District  related Capital Project activities.  Evaluate communications platform (MSDPC Connect) to keep  stakeholders informed of District related Capital Project activities.  29 METROPOLITAN ST. LOUIS SEWER DISTRICT  STRATEGY 1: EDUCATE AND PARTNER WITH STAKEHOLDERS TO BUILD SUPPORT   Objective 2:  EXECUTE OUTREACH PROGRAMS FOR ELECTED REPRESENTATIVES AND OTHER MUNICIPAL OFFICIALS  Annual Support Activities  a)Develop legislative agenda for both State and Federal activities. b)Conduct meetings with St. Louis City (Mayor’s office and Board of Aldermen) and St. Louis County (County Executive’s office and County Council) regarding District goals and needs. c)Enhance relationships with local governments through briefings on projects and other topics of mutual concern with a focus on expanding peer to peer relationships with staff counterparts. d)Provide annual review of the Legislative Outreach Program results and assess future activities for enhancing effectiveness. e)Conduct annual outreach and Jefferson City briefings for State of Missouri legislators. f)Conduct annual legislative briefing for Federal legislators. Milestones Year 1: 2023 Initiation Timeframe Completion Timeframe  Inform and engage officials on results of public’s desire for a District‐wide stormwater  capital program. Q3 FY2022 Q1 FY2023  Gather information from Municipal Stakeholders on how to Administer a Stormwater  Capital Program. Q3 FY2022 Q1 FY2023  Engage elected officials to help build their understanding and awareness of MSD’s roles and initiatives in improving the environmental quality within their communities. Q1 FY2023 Q4 FY2023  30 METROPOLITAN ST. LOUIS SEWER DISTRICT  STRATEGY 1: EDUCATE AND PARTNER WITH STAKEHOLDERS TO BUILD SUPPORT   Objective 2:  EXECUTE OUTREACH PROGRAMS FOR ELECTED REPRESENTATIVES AND OTHER MUNICIPAL OFFICIALS  Milestones Year 2: 2024 Milestones Years 3 ‐ 5: 2025 – 2027  Engage elected officials as appropriate on any new stormwater capital  funding initiative.  Continue to engage elected officials to help build their understanding and  awareness of MSD’s roles and initiatives in improving the environmental  quality within their communities. Develop and execute communications plan for wastewater bond  election in April 2024.  Develop and execute a plan to engage Stakeholder groups around  Stormwater Grant Program.  Develop and execute communications plan for stormwater election in  April 2024.  Evaluate leveraging MSD 70th anniversary in 2024 in conjunction with  stormwater initiative.  Continue to engage elected officials to help build their understanding  and awareness of MSD’s roles and initiatives in improving the  environmental quality within their communities.  31 METROPOLITAN ST. LOUIS SEWER DISTRICT  STRATEGY 1: EDUCATE AND PARTNER WITH STAKEHOLDERS TO BUILD SUPPORT   Objective 3:  EXECUTE DIVERSITY AND ASSOCIATED OUTREACH PROGRAMS  ANNUAL SUPPORT ACTIVITIES  a)Participate in networking outreach activities and community events to increase stakeholder relationships and participation with the District’s Diversity Programs. b)Identify opportunities to increase women workforce participation on CIRP construction projects. Milestones Year 1: 2023 Initiation Timeframe Completion Timeframe  Continue implementation of Disparity Study results and recommendations based on  findings, evaluate need for workforce development grants and update diversity  programs as necessary.  Q1, FY 2023 Q4, FY 2023  Continue collaboration and outreach with youth programs focused on early  development of construction industry workers. Q1, FY 2023 Q4, FY 2023  Collaborate with area programs focused on increasing opportunities for hiring low  income, unemployed and underemployed individuals for District projects. Q1, FY 2023 Q4, FY 2023  Identify opportunities which incentivizes women and minorities to enter and  participate in the sewer construction industry. Q1, FY 2023 Q4, FY 2023  Leverage 10‐year anniversary of Community Benefits Agreement to increase  awareness of MSD programs and positive impacts in the community. Q2, FY 2023 Q3, FY 2023  Evaluate the need to update diversity reporting software system to support Disparity  Study Updates and implementation. Q1, FY 2023 Q4, FY 2023  Milestones Year 2: 2024 Milestones Years 3 ‐ 5: 2025 – 2027  Consider whether or not to include the impact of the utilization of other  classes of disadvantaged individuals prior to the execution of the next  Disparity Study.  Evaluate need to select a consultant in late FY2026 to perform a new Disparity  Study.  32 METROPOLITAN ST. LOUIS SEWER DISTRICT  STRATEGY 2: MANAGE THE DISTRICT’S COSTS AND REVENUES TO OPTIMIZE FINANCIAL IMPACTS   Objective 1:  INCREASE COLLECTION OF DELINQUENT REVENUE  Annual Support Activities  a)Continue to assess and modify collection process to reduce net average collection period by 1 day each fiscal year. b)Evaluate and implement changes to the Customer Assistance Program (CAP) in order to increase participation. Milestones Year 1: 2023 Initiation Timeframe Completion Timeframe  Begin discussions with Board of Trustees and other parties regarding the  implementation of a pilot water shut‐off program for commercial customers. Q1, FY 2023 Q4, FY 2023  Milestones Year 2: 2024 Milestones Years 3 ‐ 5: 2025 ‐ 2027  Implement commercial shut off program and calculate cost savings of  shut‐off program.  Continue implementation of process improvements relating to the shut‐off  program.  33 METROPOLITAN ST. LOUIS SEWER DISTRICT  STRATEGY 2: MANAGE THE DISTRICT’S COSTS AND REVENUES TO OPTIMIZE FINANCIAL IMPACTS   Objective 2:  IDENTIFY AND IMPLEMENT COST SAVINGS INITIATIVES  Annual Support Activities  a)Maintain annual operating budgets that are aligned with approved Rate Commission report. b)Evaluate processes that could potentially be automated. Milestones Year 1: 2023 Initiation Timeframe Completion Timeframe  Continue implementation of integrated payables (i.e., e‐payments) and evaluate  results. Q1, FY 2023 Q4, FY 2023  If applicable, implement non‐traditional benefits. Q1, FY 2023 Q4, FY 2023  Implement any changes needed to the Wellness Program. Q1, FY 2023 Q4, FY 2023  Conduct assessment of worker’s compensation program and evaluate strategies for  reducing cost. Q1, FY 2023 Q4, FY 2023  Milestones Year 2: 2024 Milestones Years 3 ‐ 5: 2025 ‐ 2027  Evaluate results of worker’s compensation program assessment and if  applicable, implement changes  If warranted by the evaluation, implement process automation.  If warranted by the evaluation, implement process automation.  34 METROPOLITAN ST. LOUIS SEWER DISTRICT  STRATEGY 2: MANAGE THE DISTRICT’S COSTS AND REVENUES TO OPTIMIZE FINANCIAL IMPACTS   Objective 3:  MAXIMIZE LONG‐TERM FINANCIAL PLANS FOR DISTRICT NEEDS  Annual Support Activities  a)Manage capital program (wastewater and stormwater) within supporting revenue while assuring Consent Decree compliance and regulatory requirements. b)Manage District’s key financial ratios to maintain current bond ratings and Consent Decree compliance. c)Manage multi‐decade financing plan to support current and future requirements. d)Pursue external sources of funding, where available. e)Continue using predictive analytics to improve financial forecasting and revenue collection. Milestones Year 1: 2023 Initiation Timeframe Completion Timeframe  Implement remaining Board approved rates resulting from the 2019 Wastewater Rate  Commission Proposal. Q1, FY 2023 Q1, FY 2023  Update rate model to include results of Inflow and Infiltration (I/I) Allocation Study. Q1, FY 2023 Q2, FY 2023  Update rate model to include results of City Water Attribute Assumption Study. Q1, FY 2023 Q2, FY 2023  Start Rate Commission process and convene the Commission. Q1, FY 2023 Q2, FY 2023  Prepare and submit the FY 25‐28 Rate Change Proposal to the Rate Commission.  Q1, FY 2023 Q3, FY 2023  Milestones Year 2: 2024 Milestones Years 3 ‐ 5: 2025 ‐ 2027  Participate in Rate Commission process. Implement Board approved wastewater Rate Commission recommendations.  If applicable, implement Board approved stormwater Rate Commission  recommendations.  35 METROPOLITAN ST. LOUIS SEWER DISTRICT  STRATEGY 3: INTEGRATE AND IMPROVE THE DISTRICT’S BUSINESS PROCESS   Objective 1: IMPLEMENT INFORMATION GOVERNANCE PROGRAM THAT MEETS THE DISTRICT’S RECORDS & INFORMATION DISCOVERY, COMPLIANCE, AND  INFORMATION SECURITY POLICIES  Annual Support Activities  a)Continue communication and change management, marketing, and messaging campaigns for the IG Program. b)Continue implementation of business process and organization changes. c)Continue to train employees and manage physical and electronic records storage pursuant to the Records Retention Schedule. Milestones Year 1: 2023 Initiation Timeframe Completion Timeframe  Complete inaugural Information Governance audit.  Q1, FY 2023  Q4, FY 2023   Address and mitigate risk identified by the District‐wide Data Risk  Assessment for data stored in IT Systems.  Q1, FY 2023  Q4, FY 2023   Milestones Year 2: 2024 Milestones Years 3 ‐ 5: 2025 ‐ 2027 Assess enterprise compliance with retention schedules.  Re‐assess and evaluate IG Program milestones and objectives  based upon regulatory requirements.   Continue to develop plan to address any issues resulting from  the Data Risk assessment.   36 METROPOLITAN ST. LOUIS SEWER DISTRICT  STRATEGY 3: INTEGRATE AND IMPROVE THE DISTRICT’S BUSINESS PROCESS   Objective 2: INTEGRATE CAPITAL ASSET INFORMATION ACROSS SYSTEMS (ORACLE, MAXIMO, AND GIS)  Milestones Year 1: 2023 Initiation Timeframe Completion Timeframe  Gaps/discrepancies resolved between GIS (system of record for Collection System  linear capital assets) and Oracle (system of record for financial data) for pre‐Oracle Go  Live capital assets prior to the Oracle upgrade to the Cloud.  Q1, FY 2023   Q2, FY 2023    Milestones Year 2: 2024 Milestones Years 3 ‐ 5: 2025 ‐ 2027 Determine requirements and strategy for ensuring proper capitalization  between Maximo (system of record for Treatment Plant and Pump Station  non‐linear capital assets) and Oracle (system of record for financial data)  of non‐linear capital assets based on the District’s capitalization policy.  Design and implement automated interface for syncing Oracle and Maximo  for non‐linear capital assets.  37 METROPOLITAN ST. LOUIS SEWER DISTRICT  STRATEGY 3: INTEGRATE AND IMPROVE THE DISTRICT’S BUSINESS PROCESS  Objective 3: ORACLE EBS UPGRADE AND OUTSOURCED PAYROLL & BENEFITS  Milestones Year 1: 2023 Initiation Timeframe Completion Timeframe  Complete Implementation of HRMS, Finance, Treasury, Capital Projects and  Purchasing.  Q1, FY 2023  Q2, FY 2023  User Acceptance, Training, and Go Live. Q2, FY 2023 Q3, FY 2023  Milestones Year 2: 2024 Milestones Years 3 ‐ 5: 2025 ‐ 2027 Continue to monitor the new implementation to ensure all business  processes are working as expected.  38 METROPOLITAN ST. LOUIS SEWER DISTRICT  STRATEGY 3: INTEGRATE AND IMPROVE THE DISTRICT’S BUSINESS PROCESS  Objective 4: MOBILE TECHNOLOGY STRATEGY  Milestones Year 1: 2023 Initiation Timeframe Completion Timeframe  Continue to develop District mobile technology strategy to standardize mobile  hardware and software including Mobile Device Management (MDM) for secure  usage of MSD applications on Bring Your Own Device (BYOD) and shared remote  network access devices.  Q1, FY 2023 Q2, FY 2023  Implement mobile technology standards and required IT infrastructure and  processes. Q3, FY 2023 Q4, FY 2023  Milestones Year 2: 2024 Milestones Years 3 ‐ 5: 2025 ‐ 2027 Implement mobile technology standards and required IT infrastructure  and processes.  Continue to identify and leverage mobile technology to improve district  business processes.   Assess consumer facing mobile communication strategy utilizing mobile  application and text messaging for relaying project status, working in the  area notices and for reporting issues.  39 METROPOLITAN ST. LOUIS SEWER DISTRICT  STRATEGY 3: INTEGRATE AND IMPROVE THE DISTRICT’S BUSINESS PROCESS  Objective 5:  CIS SYSTEM REPLACEMENT  Milestones Year 1: 2023  Initiation Timeframe Completion Timeframe  Milestones Year 2: 2024 Milestones Years 3 ‐ 5: 2025 ‐ 2027 Evaluate CIS system replacement alternatives. If applicable, create RFP  Create Business Case for replacement/upgrade alternative.  Implement new system or upgrade existing system.  40 METROPOLITAN ST. LOUIS SEWER DISTRICT  STRATEGY 3: INTEGRATE AND IMPROVE THE DISTRICT’S BUSINESS PROCESS   Objective 6:  IMPLEMENT INTEGRATED WASTEWATER OPERATIONS & COMPLIANCE SOFTWARE SOLUTION (WIMS/PIMS)  Milestones Year 1: 2023  Initiation Timeframe Completion Timeframe  Complete project scope and requirements for a new software solution that meets the  regulatory, operational, and financial needs of the District. Q1, FY 2023 Q1, FY 2023 Create RFP for new integrated software solution. Q2, FY 2023 Q3, FY 2023 Select and award the contract based on RFP responses. Q4, FY 2023 Q4, FY 2023 Milestones Year 2: 2024 Milestones Years 3 ‐ 5: 2025 ‐ 2027  Begin project implementation, which includes deployment of new  platform and developing interfaces with existing applications (e.g.,  MAXIMO, SCADA, XLIMS & eCIS+). Complete project implementation. Leverage integrated solution into improved business processes.  41 METROPOLITAN ST. LOUIS SEWER DISTRICT  STRATEGY 3: INTEGRATE AND IMPROVE THE DISTRICT’S BUSINESS PROCESS   Objective 7:  IMPLEMENT UPDATED CONSTRUCTION DOCUMENT MANAGEMENT SYSTEM (PROLOG)  Milestones Year 1: 2023  Initiation Timeframe Completion Timeframe  Procure and implement replacement construction management software system  needed for large facility projects.  Q1, FY 2023  Q2, FY 2023 Complete training on construction management system. Q3, FY 2023 Q4, FY 2023 Milestones Year 2: 2024 Milestones Years 3 ‐ 5: 2025 ‐ 2027  Provide support and system maintenance. 42     METROPOLITAN ST. LOUIS SEWER DISTRICT    STRATEGY 4: PROMOTE APPROPRIATE STANDARDS THROUGH PROACTIVE REGULATORY AND LEGISLATIVE INVOLVEMENT   Objective 1:  PARTICIPATE IN STAKEHOLDER GROUPS TO DEVELOP SOUND TECHNICAL BASIS FOR REGULATORY ISSUES Annual Support Activities  a) Advocate in regulatory stakeholder groups created to address nutrient criteria, ammonia criteria, emerging contaminants, bacteria criteria, wet  weather issues, Impaired Waters (303d) Listing & Methodology and other changes to the Missouri Department of Natural Resources (MDNR) effluent  regulations and water quality standards, air emission limits, and biosolids regulations.  b) Advocate in state and local environmental and economic organizations such as the Association of Missouri Cleanwater Agencies (AMCA) and the  Missouri Water Environment Association (MWEA).  c) Advocate in the Water Environment Federation (WEF), Water Research Foundation (WRF) and the National Association of Clean Water Agencies  (NACWA).  d) Maintain a dialog with the Non‐Governmental Organizations (NGOs) on critical environmental issues, including environmental justice.      Milestones Year 1: 2023 Initiation Timeframe Completion Timeframe  Participate in Missouri‐led stakeholder meetings on Clean Water Act permit fees and  advocate for an equitable fee structure. Q1, FY 2023 Q4, FY 2023  Participate in Missouri‐led stakeholder meetings on nutrient reduction strategies and  nutrient trading. Q1, FY 2023 Q4, FY 2023  Participate in the Volkswagen Trust grant program stakeholder process, to help MSD  affordably replace trucks with more emission friendly equipment. Q1, FY 2023 Q4, FY 2023  Milestones Year 2: 2024 Milestones Years 3 ‐ 5: 2025 ‐ 2027  Continue to participate in Missouri‐led stakeholder meetings on Clean  Water Act permit fees and advocate for equitable fee structure.  Implement the stakeholder process for submitting a Municipal Separate  Storm Sewer System (MS4) application and Stormwater Management Plan.  Continue to participate in Missouri‐led stakeholder meetings on nutrient  reduction strategies and nutrient trading.   43 METROPOLITAN ST. LOUIS SEWER DISTRICT  STRATEGY 4: PROMOTE APPROPRIATE STANDARDS THROUGH PROACTIVE REGULATORY AND LEGISLATIVE INVOLVEMENT  Objective 2: PROMOTE APPROPRIATE REGULATORY AND LEGISLATIVE INITIATIVES THAT IMPACT ALL AREAS OF DISTRICT OPERATIONS Annual Support Activities  a)Monitor new regulations and legislation and develop appropriate strategies that impact MSD’s operations, such as legislation on PFAS, other emerging contaminants such as microplastics and viruses, and cyber security. b)Advocate for reasonable, affordable, and consistent air and water permit requirements for all of MSD’s facilities. c)Work with MDNR as required to develop scientifically based Total Maximum Daily Loads (TMDLs) with reasonable implementation plans for the St. Louis area. d)Support Missouri DNR’s determination that whole body contact (e.g., swimming) is not an attainable use of the water in the Mississippi River at St. Louis and in the lower River Des Peres. Milestones Year 1: 2023 Initiation Timeframe Completion Timeframe  Advocate for reasonable and affordable numeric nutrient wastewater effluent  limits. Q1, FY 2023 Q4, FY 2023  Renew the Regional General Permit 44 issued by the U.S. Army Corps of Engineers  to streamline stormwater and sanitary sewer infrastructure maintenance and  repair.  Q1, FY 2023 Q4, FY 2023  Milestones Year 2: 2024 Milestones Years 3 ‐ 5: 2025 – 2027  Continue to advocate for reasonable and affordable numeric nutrient  wastewater effluent limits.  44     METROPOLITAN ST. LOUIS SEWER DISTRICT    STRATEGY 5: ADDRESS CUSTOMER AND REGULATORY NEEDS THROUGH A COMPREHENSIVE INFRASTRUCTURE MANAGEMENT PROGRAM   Objective 1:  IMPLEMENT STORMWATER OPERATING AND CAPITAL IMPROVEMENT PROGRAM Annual Support Activities  a) Continue to implement stormwater program commensurate with anticipated stormwater revenues.  b) Review Stormwater CMOM results and consider adjustments to I/R funds and staffing needs.          Milestones Year 1: 2023 Initiation Timeframe Completion Timeframe  Implement FY 2023 stormwater CIRP program based on funds generated from  reinstated OMCI taxes to address flooding and erosion including the addition of  the Gravois Creek OMCI.  Q1, FY 2023 Q4, FY 2023  Administer OMCI Municipal Grant Program with funding from reinstated OMCI  taxes to address the needs of the municipalities' served by the OMCI’s. Q1, FY 2023 Q4, FY 2023  Continue development of Stormwater CIRP to address flooding and erosion based  on District Rate proposal. Q1, FY 2023 Q4, FY 2023  Milestones Year 2: 2024 Milestones Years 3 ‐ 5: 2025 ‐ 2027  Complete and implement development of Stormwater CIRP to address  flooding and erosion based on approved District Rate proposal.   Continue implementation of development of Stormwater CIRP to address  flooding and erosion based on new District wide Rate proposal.   Continue to Implement FY 2024 stormwater CIRP program based on  funds generated from reinstated OMCI taxes to address flooding and  erosion.  Continue implementation of stormwater CIRP program based on funds  generated from reinstated OMCI taxes to address flooding and erosion.   Determine disposition of OMCI taxes as part of Districtwide Rate  Proposal.   45 METROPOLITAN ST. LOUIS SEWER DISTRICT  STRATEGY 5: ADDRESS CUSTOMER AND REGULATORY NEEDS THROUGH A COMPREHENSIVE INFRASTRUCTURE MANAGEMENT PROGRAM   Objective 2:  IMPLEMENT WASTEWATER OPERATING AND CAPITAL IMPROVEMENT PROGRAM Annual Support Activities  a)Implement the CIRP commensurate with anticipated wastewater revenues. b)Continue to monitor progress and adjust resources, schedule, delivery, method and funding as needed to ensure CMOM requirements per Consent Decree are met and proposed changes are warranted. c)Continue to monitor progress and rate of spending for green infrastructure and Cityshed projects program; adjust program as needed. d)Evaluate post‐construction flow metering for I/I program and re‐assess the need for future capital projects to eliminate Constructed Sanitary Sewer Overflows and provide Capacity Assurance. Update the CIRP based on the results. Milestones Year 1: 2023 Initiation Timeframe Completion Timeframe  Continue procurement implementation and provide training for modeling software  upgrades to take advantage of new technology that will increase engineering  efficiencies in flow metering, modeling, and capacity assurance analysis.  Q1, FY 2023 Q4, FY 2023  Conduct quarterly meetings with Engineering and General Counsel staffs to  monitor and adjust projects in order to ensure compliance with the Consent  Decree performance measure for the elimination of 85% Constructed Sanitary  Overflows by the end of calendar 2023.   Q1, FY 2023 Q4, FY 2023  Complete development and implement Wastewater CIRP to comply with Consent  Decree and Asset Management needs based on approved District Rate proposal. Q1, FY 2023 Q4, FY 2023  Milestones Year 2: 2024 Milestones Years 3 ‐ 5: 2025 ‐ 2027  Assess new modeling software upgrades and make process changes to  maximize efficiencies.    Evaluate the CSO Volume Reduction Green Infrastructure and Cityshed  Programs for program compliance and future CIRP programming.  Implement Wastewater CIRP to comply with Consent Decree and Asset  Management needs based on approved District Rate proposal.  Monitor and finalize 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.  46     METROPOLITAN ST. LOUIS SEWER DISTRICT    STRATEGY 5: ADDRESS CUSTOMER AND REGULATORY NEEDS THROUGH A COMPREHENSIVE INFRASTRUCTURE MANAGEMENT PROGRAM   Objective 3:  IMPLEMENT ASSET MANAGEMENT PROGRAM Annual Support Activities  a) Continue implementation of the monetized ratings process that incorporates business risk exposure into the prioritization of CIRP projects at  wastewater plants and pump stations.             Milestones Year 1: 2023 Initiation Timeframe Completion Timeframe  Purchase and implement software tools necessary to support asset management  plan that incorporates the monetized ratings process for the District’s linear assets. Q1, FY 2023 Q4, FY 2023  Milestones Year 2: 2024 Milestones Years 3 ‐ 5: 2025 ‐ 2027  Ensure that Asset Management is incorporated into CIRP and annual  budget process.   47     METROPOLITAN ST. LOUIS SEWER DISTRICT    STRATEGY 5: ADDRESS CUSTOMER AND REGULATORY NEEDS THROUGH A COMPREHENSIVE INFRASTRUCTURE MANAGEMENT PROGRAM   Objective 4:  ENHANCE RELIABILITY OF INFORMATION TECHNOLOGY INFRASTRUCTURE Annual Support Activities  a) Strategically leverage Information Technology to sustain, protect and foster innovation of the IT Infrastructure and Enterpris e Applications that support  the District’s critical business operations.  b) Continue to enhance and sustain the Technology Security Risk Program.           Milestones Year 1: 2023 Initiation Timeframe Completion Timeframe  Continue the development and implementation of the IT Disaster Recovery  Strategy which includes Critical Tier 1 business systems and associated  infrastructure that support the District’s critical operations (Maximo, EBS, GIS).  Q1, FY 2023 Q2, FY 2023  Complete the development of the Technology Security Risk Program through the  introduction of additional governance processes, policies, and an employee  security awareness program to further protect MSD  hardware/software/information assets.  Q1, FY 2023 Q2, FY 2023  Continue to develop a Master Data Management (MDM) Program Strategy and  associated technical infrastructure to centralize, manage and govern enterprise  data (Customer, Address Parcel Owner, lateral and horizontal assets).  Q1, FY 2023 Q3, FY 2023  Milestones Year 2: 2024 Milestones Years 3 ‐ 5: 2025 ‐ 2027  Implement Master Data Management Program. Continue to enhance Master Data Management Program and extend  capabilities to enhancing customer digital experience.  48     METROPOLITAN ST. LOUIS SEWER DISTRICT    STRATEGY 5: ADDRESS CUSTOMER AND REGULATORY NEEDS THROUGH A COMPREHENSIVE INFRASTRUCTURE MANAGEMENT PROGRAM   Objective 5:  IMPLEMENT TECHNOLOGIES AND DATA DRIVEN SOLUTIONS TO REDUCE CAPITAL COSTS AND INCREASE UTILITY PERFORMANCE  Annual Support Activities  a) Engage a Wet Weather Optimization Team to continually evaluate new technology for cost savings and operational efficiencies.      Milestones Year 1: 2023 Initiation Timeframe Completion Timeframe  Develop Wet Weather Optimization Plan for Lemay Service Area. Q1, FY 2023 Q4, FY 2023  Design and execute SCADA system upgrade. Q1, FY 2023 Q4, FY 2023  Plan Wet Weather Operational Structure for Organization. Q1, FY 2023 Q4, FY 2023  Finalize CIRP based on Wet Weather Optimization Plan for Lemay Service Area. Q1, FY 2023 Q4, FY 2023    Milestones Year 2: 2024 Milestones Years 3 ‐ 5: 2025 ‐ 2027  Begin Wet Weather Optimization Plan for Lemay Service Area. Complete Wet Weather Optimization Plan for Lemay Service Area.  Continue SCADA system upgrade. Complete SCADA system upgrade.  Implement Wet Weather Operational Structure for Organization. Evaluate additional Service Areas for Wet Weather Optimization  opportunities.       49 METROPOLITAN ST. LOUIS SEWER DISTRICT  STRATEGY 6: CREATE A LEARNING AND BUSINESS‐ORIENTED CULTURE BASED ON COMPETENCY AND ACCOUNTABLILITY   Objective 1:  INCREASE ORGANIZATIONAL PERFORMANCE THROUGH IMPROVED COMMUNICATIONS Annual Support Activities  a)Conduct onboarding and orientation training for new employees. b)Facilitate annual compliance training for employees. Milestones Year 1: 2023 Initiation Timeframe Completion Timeframe  Complete and establish mandatory compliance training for all employees. Training  will include employee workplace safety protocols and professional development. Q1, FY 2023 Q4, FY 2023  Milestones Year 2: 2024 Milestones Years 3 ‐ 5: 2025 ‐ 2027  Develop department specific onboarding training for new hires and newly  promoted employees.  Review metrics of annual compliance training for all employees to ensure  goals are met and make revisions as necessary.  50     METROPOLITAN ST. LOUIS SEWER DISTRICT    STRATEGY 6: CREATE A LEARNING AND BUSINESS‐ORIENTED CULTURE BASED ON COMPETENCY AND ACCOUNTABLILITY   Objective 2:  IMPROVE ORGANIZATIONAL EFFECTIVENESS THROUGH LEADERSHIP DEVELOPMENT AND SUCCESSION MANAGEMENT Annual Support Activities  a) Review Human Resources policies and practices for accuracy and effectiveness.    Milestones Year 1: 2023 Initiation Timeframe Completion Timeframe  Identify key positions that may be at risk of vacancy within the next 3‐5 years and  then assess the knowledge, skills, and abilities needed to support business  continuity.  Q1, FY 2023 Q4, FY 2024  Establish a compensation study to determine pay and benefits for employees. Q1, FY 2022 Q4, FY 2023           Milestones Year 2: 2024 Milestones Years 3 ‐ 5: 2025 ‐ 2027   Present Leadership Development and Succession Management initiative to  the Department Directors for necessary approvals.  Implement the initiative within Human Resources processes and efforts  to attract, retain, develop, and sustain high quality employees.  Establish a compensation plan aligned to the District’s business goals.  Continuously plan, support, and measure the development progress of  existing and emerging leaders for future vacancies within the  organization.    Establish compensation resources on where to compete, how  competitive we need to be and what we choose to enhance in salaries  and benefits.  51     METROPOLITAN ST. LOUIS SEWER DISTRICT    STRATEGY 6: CREATE A LEARNING AND BUSINESS‐ORIENTED CULTURE BASED ON COMPETENCY AND ACCOUNTABLILITY   Objective 3:  INCREASE INDIVIDUAL ACCOUNTABILITY AND JOB SATISFACTION THROUGH CONTINUAL PERFORMANCE COACHING AND TRAINING  Annual Support Activities  a) Design and develop training programs to support improved performance outcomes.           Milestones Year 1: 2023 Initiation Timeframe Completion Timeframe  Create training courses for the enhanced Performance Management module of the  Human Resources Information Management (HRIS) software. Q1, FY 2023 Q4, FY 2023  Milestones Year 2: 2024 Milestones Years 3 ‐ 5: 2025 – 2027  Create training courses for the enhanced Payroll Processing module of the  new Payroll processing system.  Implement training courses for the enhanced Performance  Management modules of the Human Resources Information  Management (HRIS) software.   Implement training courses for the enhanced Payroll Processing module  of the new Payroll processing system.  52 METROPOLITAN ST. LOUIS SEWER DISTRICT  STRATEGY 6: CREATE A LEARNING AND BUSINESS‐ORIENTED CULTURE BASED ON COMPETENCY AND ACCOUNTABLILITY   Objective 4:  IMPLEMENT SAFETY AND SECURITY TRAINING TO SUPPORT A SAFE WORK ENVIRONMENT  Annual Support Activities  a)Identify gaps in security, safety, incident response and reporting. Milestones Year 1: 2023 Initiation Timeframe Completion Timeframe  Assess security monitoring and access issues in the field and at all facilities. Q1, FY 2023 Q4, FY 2023  Identify gaps in security, safety and incident response and reporting. Q1, FY 2023 Q4, FY 2023  Milestones Year 2: 2024 Milestones Years 3 ‐ 5: 2025 ‐ 2027  Develop plans to address gaps in security, safety and incident response  and reporting.  Execute plans to address any security monitoring, safety, as well as incident  response and reporting. This may include implementing additional security  measures and added security personnel.  Identify plans and systems required to properly support safe work  environment.  Measure success of implemented processes and systems required to  properly support safe work environment.  53 BUDGET PROCESS FY23 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 FY23 STRATEGIC BUSINESS PLAN STRATEGY OBJECTIVE Base budgets, except for salaries, wages, and benefits, should remain at FY22 levels. All increases to current service levels should be delayed if possible. Any proposed cost increases to accounts other than salaries, wages, and benefits need to be justified as part of base budget submittals. 2 2 All business cases will require extended justification as to why new initiatives need to be done this year and cannot wait until future budget requests. 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 Department Directors and Managers begin budget development by providing an updated expenditure forecast for the remainder of FY22. A two step, zero- based budgeting method is used to develop the FY23 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 are used to support incremental budgets 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. 54 BUDGET PROCESS FY23-continued The Board’s recommended budget adjustments are 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 FY22 compared to FY23 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.  FY23 Total Revenue: (shown in million $) Wastewater User Charges: $460.2 Revenue Bonds: 573.0 Taxes: 45.2 Investment and Other Income: 11.3 Increase of Fund Balances: -256.1 TOTAL DISTRICT REVENUE: $833.6 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.  FY23 Total Expense: (shown in million $) Operating Budget: $235.6 CIRP: 431.8 Debt Service: 166.2 TOTAL DISTRICT EXPENSES: $833.6 55 Wastewater Revenue Fund $459,279,591 GENERAL FUND $182,678,391 $125,000,000 SANITARY REPLACEMENT FUND $3,000,000 WASTEWATER EMERGENCY FUND $3,000,000 WATER BACK-UP INSUR. & REIMB. FUND MSD Flow of User Charges FY23 $11,000,000 GENERAL INSURANCE FUND $134,601,200 DEBT SERVICE FUND 56 Wastewater Revenue Fund $475,048,501 GENERAL FUND $166,286,401 $150,000,000 SANITARY REPLACEMENT FUND $5,000,000 WATER BACK-UP INSUR. & REIMB. FUND MSD Flow of User Charges FY24 $10,000,000 GENERAL INSURANCE FUND $143,762,100 DEBT SERVICE FUND 57 Wastewater Revenue Fund $471,984,219 GENERAL FUND $192,475,619 $105,000,000 SANITARY REPLACEMENT FUND $5,000,000 WATER BACK-UP INSUR. & REIMB. FUND MSD Flow of User Charges FY25 $10,000,000 GENERAL INSURANCE FUND $159,508,600 DEBT SERVICE FUND 58 Operating Debt Service CIRP TOTAL Wastewater User Charges (1)$197.6 $134.6 $128.0 $460.2 Revenue Bonds 0.0 28.5 544.5 573.0 Taxes 23.8 0.0 21.4 45.2 Investment Income & Other 5.8 0.4 5.1 11.3 Fund Balances (2)8.4 2.7 (267.2) (256.1) TOTAL $235.6 $166.2 $431.8 $833.6 (2) A positive number represents the use of fund balance as a revenue source while a negative fund balance is adding to the balance. Sources of Funding FY23 ($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. 59 FY23 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 except for 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 FY23 is estimated at $459.3 million. Other User Charges: Other User Charge revenue such as Late Fees, Lien Interest, Refunds and Account Adjustments are estimated to be $0.95 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 FY23 User Charge revenue is estimated to be $460.2 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. 60 FY23 SOURCES OF FUNDING-continued REVENUE BONDS The District plans to receive approximately $573.0 million in bond and loan proceeds in FY23. These proceeds are expected to be derived from $277.6 million from the Water Infrastructure Finance and Innovation Act (WIFIA), $155.5 million from the State of Missouri SRF direct loan program and $100.0 million Wastewater System Senior Revenue for capital improvement projects. Additional bond proceeds of $23.0 million from Proposed Direct Purchase of Refunding Bonds will be used to refund 2011B Wastewater System Senior Revenue. There are premiums associated with Proposed Senior Debt and Refunding Direct Loan in the amount of $16.8 million. Prior to a November 2000 Charter change, the District was unable to issue revenue bonds as a source of funding its CIRP. Almost all 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. 61 FY23 SOURCES OF FUNDING-continued AD VALOREM TAXES The District’s budget for tax revenue in FY23 totals $45.2 million. During FY23 all taxpayers within the District’s boundaries will be assessed a $0.0169 (one point sixty-nine 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 $35.4 million is recorded in the Stormwater Regulatory Fund ($5,881,778) and the Districtwide Stormwater Fund ($29,506,639) 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 and one additional in FY22 totaling $9.8 million in FY23 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 $4.0 million, Subdistrict No. 369 (Sugar Creek Stormwater Subdistrict) in the amount of $0.3 million, Subdistrict No. 454 (Seminary Branch of River des Peres) in the amount of $0.3 million and the newly added Gravois Creek Trunk Subdistrict in the of $1.5 million. The detailed taxes rates are included in the tax ordinance section. 62 FY23 SOURCES OF FUNDING-continued INVESTMENT INCOME & OTHER FEES Investment Income and Other Fees will fund $11.3 million of the Budget. Investment income of approximately $5.3 million is anticipated. Connection fees are expected to generate $3.4 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 $2.0 million is expected, $1.3 million relating to court awarded court costs and attorney fees, reimbursement of district costs totaling $153 thousand, $47 thousand pertaining to forfeited construction deposits, $15 thousand for sale of scrap and the remainder consists of $451 thousand of miscellaneous income. Rental income is expected to generate $0.4 million. Finally, $0.2 million is expected to be generated from the sale of property. FUND BALANCES These sources of funding will result in a fund balance increase of $256.1 million during FY23. 63 FY23 DEPARTMENT No. Dollars Secretary - Treasurer 7 952,985 Executive Director 21 2,409,135 General Counsel 8 1,350,054 Human Resources 22 3,387,474 Finance 65 5,289,726 Information Systems 52 6,849,346 Engineering 237 26,771,623 Operations 608 65,386,654 Total Available Positions 1,020 112,396,996 Note: Dollars include salary, FICA, insurance and pension Metropolitan St. Louis Sewer District FY23 ALLOCATED POSITIONS 64 TYPE OF PROJECT PROJECT COST CONSTRUCTION Wastewater Engineering 53 $53,189,000 Wastewater Construction 46 333,336,000 Stormwater Engineering 9 6,850,000 Stormwater Construction 20 17,163,244 TOTAL:128 $410,538,244 CONTINUED Wastewater Continued 6 $19,539,000 Stormwater Continued 1 200,000 TOTAL:7 $19,739,000 TOTAL CIRP:135 $430,277,244 The above does not include the General Fund Project of $1.5 Million dollars for Oracle Cloud Project for grand total of $431.8 million. METROPOLITAN ST. LOUIS SEWER DISTRICT CAPITAL IMPROVEMENT AND REPLACEMENT PROGRAM SUMMARY - FY23 NUMBER OF PROJECTS 65 66 67 Department Expense Type General Fund Improvement  Fund Sanitary  Replacement  Fund Stormwater  Regulatory Fund Districtwide  Stormwater  Fund Proposed SW  Capital Fund OMCI Funds  Total TOTAL Operations Department Stormwater Labor (4,330,800)$       ‐$                   ‐$                   ‐$                     4,330,800$       ‐$                    ‐$                    ‐$                     Operations Department Stormwater Equipment (3,004,197)          ‐                    ‐                    ‐                      3,004,197          ‐                      ‐                    ‐                      Operations Department Stormwater Supplies (1,697,191)          ‐                    ‐                    ‐                      1,697,191          ‐                      ‐                    ‐                      Operations Department Stormwater Overhead (5,886,299)          ‐                    ‐                    ‐                      5,886,299          ‐                      ‐                    ‐                      (14,918,487)       ‐                    ‐                    ‐                      14,918,487       ‐                     ‐                     ‐                     Engineering Department Stormwater Labor (3,757,958)          ‐                    ‐                     2,642,618         1,115,340          ‐                      ‐                    ‐                      Engineering Department Stormwater Overhead (5,107,709)          ‐                    ‐                     3,591,770         1,515,939          ‐                      ‐                    ‐                      Engineering Department SW CIRP Interfund Labor (4,737,370)          ‐                    ‐                    ‐                      3,571,482          ‐                       1,165,887         ‐                      (13,603,037)       ‐                    ‐                     6,234,388        6,202,761          ‐                      1,165,887        ‐                     (28,521,524)$    ‐$                  ‐$                   6,234,388$      21,121,248$    ‐$                    1,165,887$      ‐$                    (7,600,000)         50,638             7,549,362        ‐                     ‐                     ‐                     ‐                    ‐                     Total Interfund Labor (36,121,524)$     50,638$             7,549,362$       6,234,388$       21,121,248$     ‐$                     1,165,887$       ‐$                     Metropolitan Saint Louis Sewer District FY23 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 (4,460,724)$       ‐$                   ‐$                   ‐$                     4,460,724$       ‐$                    ‐$                    ‐$                     Operations Department Stormwater Equipment (3,094,323)          ‐                    ‐                    ‐                      3,094,323          ‐                      ‐                    ‐                      Operations Department Stormwater Supplies (1,748,107)          ‐                    ‐                    ‐                      1,748,107          ‐                      ‐                    ‐                      Operations Department Stormwater Overhead (6,062,888)          ‐                    ‐                    ‐                      6,062,888          ‐                      ‐                    ‐                      (15,366,041)       ‐                    ‐                    ‐                      15,366,041       ‐                     ‐                    ‐                     Engineering Department Stormwater Labor (3,870,697)          ‐                    ‐                     2,721,896         1,148,801          ‐                      ‐                    ‐                      Engineering Department Stormwater Overhead (5,260,940)          ‐                    ‐                     3,699,524         1,561,417          ‐                      ‐                    ‐                      Engineering Department SW CIRP Interfund Labor (4,870,375)          ‐                    ‐                    ‐                      3,646,929          ‐                       1,223,446         ‐                      (14,002,013)       ‐                    ‐                     6,421,420        6,357,146         ‐                      1,223,446        ‐                     (29,368,054)$    ‐$                  ‐$                   6,421,420$      21,723,188$    ‐$                    1,223,446$      ‐$                    (7,904,000)         24,671             7,879,329        ‐                     ‐                     ‐                     ‐                    ‐                     Total Interfund Labor (37,272,054)$     24,671$             7,879,329$       6,421,420$       21,723,188$     ‐$                     1,223,446$       ‐$                     Metropolitan Saint Louis Sewer District FY24 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 (4,594,545)$       ‐$                   ‐$                   ‐$                     4,594,545$       ‐$                    ‐$                    ‐$                     Operations Department Stormwater Equipment (3,187,153)          ‐                    ‐                    ‐                      3,187,153          ‐                      ‐                    ‐                      Operations Department Stormwater Supplies (1,800,550)          ‐                    ‐                    ‐                      1,800,550          ‐                      ‐                    ‐                      Operations Department Stormwater Overhead (6,244,774)          ‐                    ‐                    ‐                      6,244,774          ‐                      ‐                    ‐                      (15,827,023)       ‐                    ‐                    ‐                      15,827,023       ‐                     ‐                     ‐                     Engineering Department Stormwater Labor (3,986,818)          ‐                    ‐                     2,803,553         1,183,265          ‐                      ‐                    ‐                      Engineering Department Stormwater Overhead (5,418,769)          ‐                    ‐                     3,810,509         1,608,259          ‐                      ‐                    ‐                      Engineering Department SW CIRP Interfund Labor (4,999,832)          ‐                    ‐                    ‐                      3,983,162          ‐                       1,016,671         ‐                      (14,405,419)       ‐                    ‐                     6,614,063        6,774,685         ‐                      1,016,671        ‐                     (30,232,442)$    ‐$                  ‐$                   6,614,063$      22,601,708$    ‐$                    1,016,671$      ‐$                    (8,220,160)         14,459             8,205,701        ‐                      ‐                      ‐                      ‐                     ‐                     Total Interfund Labor (38,452,602)$      14,459$              8,205,701$       6,614,063$       22,601,708$     ‐$                     1,016,671$       ‐$                     Engineering Department Wastewater Subtotal Stormwater Subtotal Operations Department Stormwater Subtotal Engineering Department Stormwater Subtotal Metropolitan Saint Louis Sewer District FY25 Interfund Transfer Activity 70 GENERAL FUND A fund established by administrative action to finance the ordinary operations of the District. It is used to account for all revenues and activities not provided for in any other fund. 71 METROPOLITAN ST. LOUIS SEWER DISTRICT CHANGES IN FUND BALANCE 1101 - General Fund FY20 FY21 FY22 FY22 FY23 FY24 FY25 Actual Actual Budget Forecast Budget Budget Budget FUND BALANCE B.O.P.$56,099,523 $79,587,863 $44,303,755 $60,440,185 $72,942,458 $58,161,936 $23,921,994 Wastewater User Charge (375,315) (884,771) 299,342 (96,332) 948,182 1,183,600 1,458,237 Stormwater User Charge 15,961 6,321 ----- Taxes (42,518) (106,382)-897 --- Interest on Investments 1,079,585 64,654 356,600 315,323 672,056 457,034 254,352 Connection and Other Fees 2,087,882 2,090,923 2,054,000 2,647,808 2,305,000 2,305,000 2,305,000 Proceeds from Sale of Property 105,227 158,653 202,000 179,413 198,000 198,000 198,000 Rental Income 301,631 323,662 311,000 344,125 346,000 346,000 346,000 Miscellaneous 8,639,183 3,870,736 1,808,000 1,841,207 2,000,000 2,000,000 2,000,000 Total Revenues 11,811,636 5,523,795 5,030,942 5,232,442 6,469,238 6,489,634 6,561,589 Personnel Services 109,216,535 112,176,573 116,721,991 109,974,540 121,734,231 125,022,988 128,996,476 Supplies 15,442,618 16,716,261 19,025,236 19,182,523 19,526,467 19,935,094 20,353,730 Utilities 15,762,631 14,964,455 16,937,966 16,854,308 18,024,322 18,522,222 19,036,290 Contractual Services 44,662,388 46,873,332 52,071,643 53,421,190 55,038,455 57,243,206 57,666,301 Capital Outlay 8,619,175 7,600,174 5,764,600 4,980,357 5,396,200 5,509,520 5,625,220 Construction and Engineering 21,447,772 23,583,412 24,620,000 19,427,301 20,330,000 18,055,000 18,065,000 Principal Payments ------- Interfund Labor Transfers (31,782,424) (31,334,944) (34,378,037) (31,130,800) (36,121,524) (37,272,054) (38,452,602) Total Expenditures 183,368,696 190,579,262 200,763,398 192,709,419 203,928,151 207,015,976 211,290,416 Net Operating Income (Loss) (171,557,059) (185,055,467) (195,732,456) (187,476,978) (197,458,913) (200,526,343) (204,728,826) Interfund Transfers 195,045,399 165,907,789 189,526,012 199,979,250 182,678,391 166,286,401 192,475,619 Increase (Decrease) in Fund Bal. 23,488,340 (19,147,678) (6,206,444) 12,502,272 (14,780,522) (34,239,942) (12,253,207) Percentage of Change 42%-24%-14%21%-20%-59%-51% FUND BALANCE E.O.P.$79,587,863 $60,440,185 $38,097,312 $72,942,458 $58,161,936 $23,921,994 $11,668,787 72 METROPOLITAN ST. LOUIS SEWER DISTRICT FY23 General Fund Budget and Two Year Projection Total District Actual Actual Budget Forecast Budget Projected Projected FY20 FY21 FY22 FY22 FY23 FY24 FY25 51010 Salaries & Wages 68,138,149 69,858,277 75,505,260 69,614,167 78,030,809 80,405,131 82,811,410 51020 Overtime 2,577,573 1,596,189 2,573,046 2,547,418 2,579,808 2,657,202 2,736,923 51030 Compensatory Pay Accrual (54,702)(908)-36,940 --- 51040 Sick Leave Accrual 788,826 799,410 804,360 805,348 828,480 853,334 878,934 51050 Vacation Accrual 1,259,699 3,289,246 1,187,520 1,000,000 1,223,160 1,259,855 1,297,650 51060 Worker's Compensation Pay 65,067 82,657 -111,332 --- 51070 Board Member Fees 1,525 1,600 5,400 5,400 3,750 3,750 3,750 51080 Floating Holiday Accrual 94,782 53,879 -68,579 --- 51090 Civil Service Commision Fees 1,023 1,745 2,500 2,500 2,500 2,552 2,606 51100 Emp Service & Incentive Awards 44,954 15,778 79,000 75,000 75,000 76,575 78,183 51110 Workers' Comp Settlements 726,663 999,679 750,000 730,260 898,000 924,940 952,688 51120 Membership & Licensing Fees 182,756 237,081 273,916 275,766 280,898 286,161 292,147 51130 Education Assistance Program 111,037 73,700 175,000 175,000 175,000 178,675 182,427 51210 FICA Taxes 5,159,439 5,254,936 5,972,992 5,253,146 6,166,712 6,354,111 6,544,285 51220 Group Insurance 8,953,150 8,694,662 11,188,424 9,298,861 11,951,896 12,876,380 13,873,114 51230 Pension Contributions-Defined Benefit Plan 13,062,014 12,771,525 11,990,000 12,400,000 12,300,000 11,700,000 11,700,000 51231 Pension Contributions-Defined Contribution Plan 2,565,665 2,349,920 1,906,723 2,591,869 3,074,487 3,075,021 3,075,021 51233 DC Plan-Matching Contributions -583,922 768,926 617,539 873,092 873,092 873,092 51240 Unemployment Insurance 10,119 13,031 25,000 25,000 25,000 25,750 26,522 51250 Second Injury Insurance/Tax 184,165 266,243 409,113 239,206 409,113 421,386 434,028 51300 Other Post Employment Benefits 1,419,015 1,724,120 1,900,000 1,724,120 1,725,000 1,863,000 2,012,040 51510 Temporary Help 4,836,444 4,775,801 2,363,925 2,937,131 2,418,640 2,532,399 2,608,371 Total Personnel Services $110,127,362 $113,442,494 $117,881,104 $110,534,580 $123,041,344 $126,369,314 $130,383,192 52010 Fuels,Lubricants,Gases 1,108,187 1,007,918 1,273,643 1,432,668 1,418,893 1,448,690 1,479,112 52020 Motor Vehicle Parts & Equip 404,398 382,539 487,305 490,930 474,225 484,184 494,352 52030 Machinery & Equipment Parts 3,108,711 4,524,405 4,657,844 4,590,685 4,618,140 4,715,121 4,814,138 52040 Machinery & Equipment - Non- Capital 59,830 109,341 79,830 347,471 119,576 122,087 124,651 52050 Construction & Bldg Supplies 2,007,224 2,304,179 2,868,965 2,715,868 2,773,250 2,831,488 2,890,950 52070 Hardware 111,871 132,111 140,227 148,927 146,179 149,249 152,383 52080 Hose Supplies 169,488 190,629 195,114 202,849 198,064 202,223 206,470 52090 Electrical Supplies 965,222 1,272,242 1,412,005 1,191,398 1,331,510 1,359,472 1,388,021 52100 Instrument Supplies 635,615 806,159 776,489 827,095 808,449 825,426 842,760 52110 Chemical Supplies 3,182,251 2,932,415 3,735,476 3,656,749 3,992,150 4,280,185 4,370,069 73 METROPOLITAN ST. LOUIS SEWER DISTRICT FY23 General Fund Budget and Two Year Projection Total District Actual Actual Budget Forecast Budget Projected Projected FY20 FY21 FY22 FY22 FY23 FY24 FY25 52120 Laboratory Supplies 156,472 102,357 133,281 164,281 139,970 142,909 145,910 52130 Engineering & Drafting Supply 741 579 3,100 3,100 3,100 3,165 3,232 52150 Plumbing Supplies 385,625 446,404 434,204 496,392 456,054 465,631 475,409 52160 Paint Supplies 39,769 41,421 55,563 65,356 63,075 64,400 65,752 52170 Safety Supplies 433,059 501,487 610,832 536,707 503,994 514,578 525,384 52220 Janitorial Supplies 141,610 120,356 165,655 165,525 155,887 159,161 162,503 52240 Hand Tools 419,211 441,308 386,546 472,316 390,115 398,307 406,672 52280 Uniforms 295,864 287,739 333,281 334,195 354,067 361,502 369,094 52300 Safety Footwear 130,595 164,842 187,200 186,950 186,980 190,498 194,499 52310 Telephone/Communic Equip/Suppl 26,467 23,622 72,577 73,601 14,960 15,274 15,595 52320 Office Supplies 87,472 86,926 111,904 110,560 108,340 110,105 112,417 52330 Computer Supplies 476,404 559,973 232,800 241,650 577,787 385,721 393,821 52340 Computer Equipment - Non- Capital 570,075 354,538 362,078 486,358 373,781 381,630 389,645 52360 Grounds Supplies 17,623 19,446 27,495 27,645 27,320 27,894 28,479 52370 Photo & Video Supplies 8,113 3,943 19,350 21,240 20,800 21,237 21,683 52380 Publications/Training Supplies 154,939 122,603 155,117 154,517 160,756 164,132 167,579 52390 Administrative Supplies 47,641 36,185 77,480 78,530 80,470 81,649 83,364 52400 Furniture & Office Equipment - Non-Capital 5,224 85,931 29,875 90,243 28,575 29,175 29,788 52990 Inventory (I/D)302,366 (341,096)-(173,113)--- 52991 Inventory Obsolence (9,448)(4,239)-(4,732)--- Total Supplies $15,442,618 $16,716,261 $19,025,236 $19,135,961 $19,526,467 $19,935,094 $20,353,730 53060 Electric Usage 12,238,301 11,521,974 12,955,600 12,094,623 13,820,400 14,138,269 14,463,449 53070 Natural Gas Usage 1,879,662 1,813,980 2,275,280 2,289,463 2,456,790 2,530,494 2,606,408 53080 Water Usage 728,958 882,766 925,785 891,607 948,557 1,014,956 1,086,003 53270 Telephone Usage 915,710 745,735 781,301 810,544 798,575 838,504 880,429 Total Usage $15,762,631 $14,964,455 $16,937,966 $16,086,238 $18,024,322 $18,522,222 $19,036,290 54010 Postage 1,983,222 1,974,668 2,075,330 2,071,170 2,223,330 2,270,020 2,317,690 54050 Office System Services 3,652,270 3,797,771 4,404,730 4,413,377 4,585,479 4,681,774 4,780,091 54060 Printing Services 537,003 442,401 719,286 588,052 531,347 544,241 555,670 54080 Advertising Services 293,641 252,912 378,800 358,800 591,300 348,467 355,785 54100 Travel Expenses 246,844 69,884 260,267 246,868 291,209 302,277 308,376 54120 Photo Services 6,000 -7,500 6,000 7,500 7,657 7,818 54130 Bond & Liability Insurance 4,081,137 4,406,294 5,234,000 5,825,726 7,081,533 7,230,245 7,382,080 74 METROPOLITAN ST. LOUIS SEWER DISTRICT FY23 General Fund Budget and Two Year Projection Total District Actual Actual Budget Forecast Budget Projected Projected FY20 FY21 FY22 FY22 FY23 FY24 FY25 54140 Training Programs/Seminar Fees 338,390 266,523 497,428 435,416 439,025 420,496 429,059 54141 Required Training Programs 173,001 277,123 240,509 245,542 228,475 233,273 238,172 54160 Data Imaging Services 58,894 13,566 37,300 22,300 52,000 53,092 54,207 54180 Courier And Freight 117,891 123,667 162,959 189,976 161,262 163,627 167,064 54190 Property & Other Space Rental 107,214 84,104 61,620 103,620 104,420 106,613 108,852 54350 Bill Payment Services 1,951,825 2,399,398 2,342,190 2,680,000 2,721,116 2,778,259 2,836,603 54360 Banking Services Total 33,317 50,335 50,000 50,000 50,000 51,050 52,122 54370 Board Of Election Commission 82,510 647,438 ---1,500,000 - 54390 Hospital & Medical Services 851,880 782,126 1,058,000 864,608 1,158,000 1,182,318 1,207,147 54400 Judgments & Claims Settlements 104,189 973,609 872,000 291,693 872,000 890,312 909,009 54410 Judgments & Claims Accrual (129,000)176,000 ----- 54420 Court Costs & Lien Fees 155,378 (39,461)260,000 260,000 260,000 265,460 271,035 54440 Easement Acquisitions/Fees 35,438 32,749 25,000 25,000 34,000 34,714 35,443 54450 Collection Services 5,681,200 6,648,418 6,900,000 6,850,000 7,602,000 7,761,642 7,924,636 54455 Commission Fee - St. Louis County 435,642 552,786 570,874 570,921 594,075 594,075 594,075 54460 Commission Fee - St. Louis City 82,312 83,548 76,735 76,737 84,262 84,262 84,262 54470 Water Agency Data Services 514,888 517,856 610,000 520,000 550,000 561,550 573,343 54520 Professional Service 15,198,590 11,486,943 14,170,845 14,447,362 17,583,554 17,033,894 17,391,584 54530 Building Repairs & Services 1,517,433 1,750,506 2,813,190 3,133,776 1,501,415 1,532,945 1,565,137 54540 Janitorial Services 1,246,890 1,734,626 1,659,794 1,553,642 1,205,800 1,231,122 1,256,975 54550 Grounds Services 711,333 709,760 838,167 899,542 955,529 975,595 996,083 54560 Motor Vehicle Services 272,721 311,809 356,228 393,566 369,428 380,511 391,926 54570 Machinery & Equipment Services 1,619,474 3,884,258 3,385,030 3,174,126 3,338,935 3,415,731 3,494,292 54580 Equipment Rental 630,140 606,153 482,423 479,979 483,448 497,951 512,890 54590 Sewer Rep & Structure Cleaning 1,899,255 1,605,122 1,611,500 1,811,250 1,570,650 1,680,596 1,798,237 54600 Electrical Repair Services 766,838 1,064,250 1,176,750 1,417,902 1,423,250 1,494,413 1,569,133 54610 Instrument Repair Services 319,089 356,936 380,529 771,154 425,086 434,013 443,127 54620 Plumbing Services 919,311 1,026,392 774,854 799,735 780,316 796,702 813,433 54630 HVAC Services 394,206 494,790 550,004 794,639 439,562 448,793 458,217 54640 Damage Repairs & Services 3,366 3,566 13,000 22,138 13,000 13,273 13,552 54650 Waste Hauling 1,678,333 1,504,330 1,632,266 1,639,116 1,680,642 1,715,935 1,751,970 54660 Ash Hauling 338,375 541,696 1,036,654 926,515 365,222 985,492 1,618,787 54670 Other Governmental Fees 899,002 1,126,421 1,189,834 1,190,054 1,160,866 1,185,244 1,210,134 54680 Laboratory Testing Services 408,319 423,699 442,820 395,210 635,490 648,835 662,461 54690 Safety Services 83,239 70,704 112,737 117,052 114,050 116,445 118,890 75 METROPOLITAN ST. LOUIS SEWER DISTRICT FY23 General Fund Budget and Two Year Projection Total District Actual Actual Budget Forecast Budget Projected Projected FY20 FY21 FY22 FY22 FY23 FY24 FY25 54700 Asbestos Removal Services 103,761 57,306 32,500 73,500 30,000 30,630 31,273 54710 Community Outreach Programs 178,865 257,820 216,500 226,250 215,250 219,770 224,385 54720 Tree Removal/Weed Spraying 364,501 406,253 458,500 458,500 461,500 471,192 481,087 54800 Worker Comp Accrual 416,000 (418,000)----- 54810 I(D) Landfill Closure Cost 3,529 64,055 ----- 54900 Water Backup Costs 3,939,028 3,866,899 4,555,000 2,532,503 4,588,188 4,684,540 4,782,915 Total Contractual Services $55,306,684 $57,470,006 $64,733,652 $63,953,318 $69,563,513 $72,059,046 $72,779,028 55030 Structural Improvements 257,789 889,849 125,000 310,401 240,000 245,040 250,186 55040 Processing Equipment 3,305,464 2,247,882 727,000 1,496,853 617,000 629,957 643,186 55050 Auxiliary Equipment 366,018 1,382 188,000 197,530 8,500 8,678 8,861 55060 Motor Vehicles 2,957,527 3,053,681 3,100,000 2,950,000 2,955,000 3,017,055 3,080,413 55070 Machinery & Implements 491,848 667,745 512,000 85,646 472,000 481,912 492,032 55080 Instruments & Apparatus 523,095 82,966 207,200 239,889 80,700 82,395 84,125 55090 Furniture & Office Equipment (4,000)99,208 33,400 33,400 31,500 32,162 32,837 55110 Computer Equipment 579,894 557,462 872,000 350,255 991,500 1,012,321 1,033,580 55115 Intangible (Software)141,540 ------ Total Capital Outlay $8,619,175 $7,600,174 $5,764,600 $5,663,975 $5,396,200 $5,509,520 $5,625,220 Total General Fund Operating Expense $205,258,471 $210,193,391 $224,342,557 $215,374,071 $235,551,846 $242,395,196 $248,177,460 76 METROPOLITAN ST. LOUIS SEWER DISTRICT FY23 General Fund Operating Expense Budget and Variances Budget Forecast $ Change from FY22 Budget % Change from FY22 Budget Total Budget $ Change from FY22 Budget % Change from FY22 BudgetFY22FY22FY23 51010 Salaries & Wages 75,505,260 69,743,967 (5,761,293)-8%78,030,809 2,525,549 3% 51020 Overtime 2,573,046 2,555,118 (17,928)-1%2,579,808 6,762 0% 51030 Compensatory Pay Accrual -42,866 42,866 100%-- - 51040 Sick Leave Accrual 804,360 808,356 3,996 0%828,480 24,120 3% 51050 Vacation Accrual 1,187,520 1,187,520 -0%1,223,160 35,640 3% 51060 Worker's Compensation Pay -113,990 113,990 100%-- - 51070 Board Member Fees 5,400 5,400 -0%3,750 (1,650)-31% 51080 Floating Holiday Accrual -73,579 73,579 100%-- - 51090 Civil Service Commision Fees 2,500 2,500 -0%2,500 -0% 51100 Emp Service & Incentive Awards 79,000 75,000 (4,000)-5%75,000 (4,000)-5% 51120 Membership & Licensing Fees 273,916 275,766 1,850 1%280,898 6,982 3% 51130 Education Assistance Program 175,000 175,000 -0%175,000 -0% 51210 FICA Taxes 5,972,992 5,250,951 (722,041)-14%6,166,712 193,720 3% 51220 Group Insurance 11,188,424 9,791,225 (1,397,199)-14%11,951,896 763,472 7% 51230 Pension Contributions-Defined Benefit Plan 11,990,000 11,990,000 -0%12,300,000 310,000 3% 51231 Pension Contributions-Defined Contribution Plan 1,906,723 2,583,088 676,365 26%3,074,487 1,167,764 61% 51233 DC Plan-Matching Contributions 768,926 613,963 (154,963)-25%873,092 104,166 14% 51240 Unemployment Insurance 25,000 25,000 -0%25,000 -0% 51300 Other Post Employment Benefits 1,900,000 1,724,120 (175,880)-10%1,725,000 (175,000)-9% 51510 Temporary Help 2,363,925 2,937,131 573,206 20%2,418,640 54,715 2% Total Personnel Services $116,721,991 $109,974,540 $(6,747,451)-6% $121,734,231 $5,012,240 4% 52010 Fuels,Lubricants,Gases 1,273,643 1,426,991 153,348 11%1,418,893 145,250 11% 52020 Motor Vehicle Parts & Equip 487,305 487,561 256 0%474,225 (13,080)-3% 52030 Machinery & Equipment Parts 4,657,844 4,794,674 136,830 3%4,618,140 (39,704)-1% 52040 Machinery & Equipment - Non- Capital 79,830 280,136 200,306 72%119,576 39,746 50% 52050 Construction & Bldg Supplies 2,868,965 2,715,868 (153,097)-6%2,773,250 (95,715)-3% 52070 Hardware 140,227 145,184 4,957 3%146,179 5,952 4% 52080 Hose Supplies 195,114 205,124 10,010 5%198,064 2,950 2% 52090 Electrical Supplies 1,412,005 1,192,398 (219,607)-18%1,331,510 (80,495)-6% 52100 Instrument Supplies 776,489 809,095 32,606 4%808,449 31,960 4% 52110 Chemical Supplies 3,735,476 3,716,033 (19,443)-1%3,992,150 256,674 7% 52120 Laboratory Supplies 133,281 134,281 1,000 1%139,970 6,689 5% 52130 Engineering & Drafting Supply 3,100 3,100 -0%3,100 -0% 77 METROPOLITAN ST. LOUIS SEWER DISTRICT FY23 General Fund Operating Expense Budget and Variances Budget Forecast $ Change from FY22 Budget % Change from FY22 Budget Total Budget $ Change from FY22 Budget % Change from FY22 BudgetFY22FY22FY23 52150 Plumbing Supplies 434,204 464,392 30,188 7%456,054 21,850 5% 52160 Paint Supplies 55,563 63,931 8,368 13%63,075 7,512 14% 52170 Safety Supplies 610,832 534,787 (76,045)-14%503,994 (106,838)-17% 52220 Janitorial Supplies 165,655 165,525 (130)0%155,887 (9,768)-6% 52240 Hand Tools 386,546 456,992 70,446 15%390,115 3,569 1% 52280 Uniforms 333,281 336,620 3,339 1%354,067 20,786 6% 52300 Safety Footwear 187,200 186,847 (353)0%186,980 (220)0% 52310 Telephone/Communic Equip/Suppl 72,577 73,501 924 1%14,960 (57,617)-79% 52320 Office Supplies 111,904 111,032 (872)-1%108,340 (3,564)-3% 52330 Computer Supplies 232,800 241,361 8,561 4%577,787 344,987 148% 52340 Computer Equipment - Non- Capital 362,078 485,623 123,545 25%373,781 11,703 3% 52360 Grounds Supplies 27,495 27,645 150 1%27,320 (175)-1% 52370 Photo & Video Supplies 19,350 19,240 (110)-1%20,800 1,450 7% 52380 Publications/Training Supplies 155,117 154,617 (500)0%160,756 5,639 4% 52390 Administrative Supplies 77,480 75,130 (2,350)-3%80,470 2,990 4% 52400 Furniture & Office Equipment - Non-Capital 29,875 81,511 51,636 63%28,575 (1,300)-4% 52990 Inventory (I/D)-(201,943)(201,943)100%-- - 52991 Inventory Obsolence -(4,732)(4,732)100%-- - Total Supplies $19,025,236 $19,182,523 $157,288 1%$19,526,467 $501,232 3% 53060 Electric Usage 12,955,600 12,813,273 (142,327)-1%13,820,400 864,800 7% 53070 Natural Gas Usage 2,275,280 2,275,281 1 0%2,456,790 181,510 8% 53080 Water Usage 925,785 955,209 29,424 3%948,557 22,772 2% 53270 Telephone Usage 781,301 810,544 29,243 4%798,575 17,274 2% Total Usage $16,937,966 $16,854,308 $(83,658)0%$18,024,322 $1,086,356 6% 54010 Postage 2,075,330 2,086,170 10,840 1%2,223,330 148,000 7% 54050 Office System Services 4,404,730 4,390,587 (14,143)0%4,585,479 180,749 4% 54060 Printing Services 719,286 487,552 (231,734)-48%531,347 (187,939)-26% 54080 Advertising Services 378,800 368,800 (10,000)-3%591,300 212,500 56% 54100 Travel Expenses 260,267 261,618 1,351 1%291,209 30,942 12% 54120 Photo Services 7,500 6,000 (1,500)-25%7,500 -0% 54140 Training Programs/Seminar Fees 497,428 431,315 (66,113)-15%439,025 (58,403)-12% 54141 Required Training Programs 240,509 244,465 3,956 2%228,475 (12,034)-5% 54160 Data Imaging Services 37,300 32,300 (5,000)-15%52,000 14,700 39% 78 METROPOLITAN ST. LOUIS SEWER DISTRICT FY23 General Fund Operating Expense Budget and Variances Budget Forecast $ Change from FY22 Budget % Change from FY22 Budget Total Budget $ Change from FY22 Budget % Change from FY22 BudgetFY22FY22FY23 54180 Courier And Freight 162,959 170,869 7,910 5%161,262 (1,697)-1% 54190 Property & Other Space Rental 61,620 63,620 2,000 3%104,420 42,800 69% 54350 Bill Payment Services 2,342,190 2,680,000 337,810 13%2,721,116 378,926 16% 54360 Banking Services Total 50,000 50,000 -0%50,000 -0% 54390 Hospital & Medical Services 203,000 203,000 -0%303,000 100,000 49% 54400 Judgments & Claims Settlements 25,000 25,000 -0%25,000 -0% 54420 Court Costs & Lien Fees 260,000 260,000 -0%260,000 -0% 54440 Easement Acquisitions/Fees 25,000 25,000 -0%34,000 9,000 36% 54450 Collection Services 6,900,000 6,850,000 (50,000)-1%7,602,000 702,000 10% 54455 Commission Fee - St. Louis County -37 37 100%-- - 54460 Commission Fee - St. Louis City -1 1 72%-- - 54470 Water Agency Data Services 610,000 520,000 (90,000)-17%550,000 (60,000)-10% 54520 Professional Service 13,647,445 14,317,585 670,140 5%17,108,554 3,461,109 25% 54530 Building Repairs & Services 2,813,190 3,122,426 309,236 10%1,501,415 (1,311,775)-47% 54540 Janitorial Services 1,659,794 1,565,719 (94,075)-6%1,205,800 (453,994)-27% 54550 Grounds Services 838,167 881,062 42,895 5%955,529 117,362 14% 54560 Motor Vehicle Services 356,228 393,566 37,338 9%369,428 13,200 4% 54570 Machinery & Equipment Services 3,385,030 3,123,726 (261,304)-8%3,338,935 (46,095)-1% 54580 Equipment Rental 482,423 425,579 (56,844)-13%483,448 1,025 0% 54590 Sewer Rep & Structure Cleaning 1,611,500 1,644,933 33,433 2%1,570,650 (40,850)-3% 54600 Electrical Repair Services 1,176,750 1,319,902 143,152 11%1,423,250 246,500 21% 54610 Instrument Repair Services 380,529 767,256 386,727 50%425,086 44,557 12% 54620 Plumbing Services 774,854 790,395 15,541 2%780,316 5,462 1% 54630 HVAC Services 550,004 778,702 228,698 29%439,562 (110,442)-20% 54640 Damage Repairs & Services 13,000 13,138 138 1%13,000 -0% 54650 Waste Hauling 1,632,266 1,627,016 (5,250)0%1,680,642 48,376 3% 54660 Ash Hauling 1,036,654 1,036,654 -0%365,222 (671,432)-65% 54670 Other Governmental Fees 1,189,834 1,190,054 220 0%1,160,866 (28,968)-2% 54680 Laboratory Testing Services 442,820 442,570 (250)0%635,490 192,670 44% 54690 Safety Services 112,737 117,322 4,585 4%114,050 1,313 1% 54700 Asbestos Removal Services 32,500 32,500 -0%30,000 (2,500)-8% 54710 Community Outreach Programs 216,500 216,250 (250)0%215,250 (1,250)-1% 54720 Tree Removal/Weed Spraying 458,500 458,500 -0%461,500 3,000 1% Total Contractual Services $52,071,643 $53,421,190 $1,349,547 3%$55,038,455 $2,966,812 6% 55030 Structural Improvements 125,000 222,787 97,787 44%240,000 115,000 92% 79 METROPOLITAN ST. LOUIS SEWER DISTRICT FY23 General Fund Operating Expense Budget and Variances Budget Forecast $ Change from FY22 Budget % Change from FY22 Budget Total Budget $ Change from FY22 Budget % Change from FY22 BudgetFY22FY22FY23 55040 Processing Equipment 727,000 781,834 54,834 7%617,000 (110,000)-15% 55050 Auxiliary Equipment 188,000 195,271 7,271 4%8,500 (179,500)-95% 55060 Motor Vehicles 3,100,000 2,950,000 (150,000)-5%2,955,000 (145,000)-5% 55070 Machinery & Implements 512,000 203,000 (309,000)-152%472,000 (40,000)-8% 55080 Instruments & Apparatus 207,200 243,810 36,610 15%80,700 (126,500)-61% 55090 Furniture & Office Equipment 33,400 33,400 -0%31,500 (1,900)-6% 55110 Computer Equipment 872,000 350,255 (521,745)-149%991,500 119,500 14% Total Capital Outlay $5,764,600 $4,980,357 $(784,243)-16%$5,396,200 $(368,400)-6% Total General Fund Operating Expense $210,521,435 $204,412,919 $(6,108,516)-3% $219,719,675 $9,198,240 4% 80 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 81 METROPOLITAN ST. LOUIS SEWER DISTRICT FY23 General Fund Budget and Two Year Projection T1010 - Board of Trustees Total Actual Actual Budget Forecast Budget Projected Projected FY20 FY21 FY22 FY22 FY23 FY24 FY25 51070 Board Member Fees 1,525 1,600 5,400 5,400 3,750 3,750 3,750 51120 Membership & Licensing Fees -18 300 300 600 -- Total Personnel Services $1,525 $1,618 $5,700 $5,700 $4,350 $3,750 $3,750 52390 Administrative Supplies 76 ------ Total Supplies $76 $ -$ -$ -$ -$ -$ - 54100 Travel Expenses -----6,000 6,000 54140 Training Programs/Seminar Fees --4,000 4,000 6,000 -- 54180 Courier And Freight 89 ------ Total Contractual Services $89 $ -$4,000 $4,000 $6,000 $6,000 $6,000 Total General Fund Operating Expense $1,690 $1,618 $9,700 $9,700 $10,350 $9,750 $9,750 82 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 83 METROPOLITAN ST. LOUIS SEWER DISTRICT FY23 General Fund Budget and Two Year Projection T1410 - Rate Commission Total Actual Actual Budget Forecast Budget Projected Projected FY20 FY21 FY22 FY22 FY23 FY24 FY25 52320 Office Supplies 17 ---500 -- 52390 Administrative Supplies 243 ---500 -- Total Supplies $260 $ -$ -$ -$1,000 $ -$ - 54080 Advertising Services 194 (16)--250,000 -- 54180 Courier And Freight ----1,000 -- 54520 Professional Service 4,342 ---450,000 -- Total Contractual Services $4,535 $16 $ -$ -$701,000 $ -$ - Total General Fund Operating Expense $4,795 $16 --$702,000 -- 84 CIVIL SERVICE COMMISSION Board of Trustees Executive Director General Counsel Rate Commission Secretary-Treasurer Internal Auditor Human Resources Operations Finance Civil Service Commission Information Technology Engineering 85 METROPOLITAN ST. LOUIS SEWER DISTRICT FY23 General Fund Budget and Two Year Projection T2020 - Civil Service Commission Total Actual Actual Budget Forecast Budget Projected Projected FY20 FY21 FY22 FY22 FY23 FY24 FY25 51090 Civil Service Commision Fees 1,023 1,745 2,500 2,500 2,500 2,552 2,606 Total Personnel Services $1,023 $1,745 $2,500 $2,500 $2,500 $2,552 $2,606 52090 Electrical Supplies -27 ----- 52390 Administrative Supplies -1,798 2,500 2,500 2,500 2,552 2,606 Total Supplies $ -$1,825 $2,500 $2,500 $2,500 $2,552 $2,606 54180 Courier And Freight --1,500 1,500 1,500 1,531 1,564 54520 Professional Service 3,242 3,683 5,000 5,000 5,000 5,105 5,212 Total Contractual Services $3,242 $3,683 $6,500 $6,500 $6,500 $6,636 $6,776 Total General Fund Operating Expense $4,265 $7,253 $11,500 $11,500 $11,500 $11,741 $11,988 86 EXECUTIVE DIRECTOR Public Affairs Board of Trustees General Counsel Rate Commission Secretary-Treasurer Internal Auditor Civil Service Commission Human Resources Operations Finance Executive Director Security Engineering Information Technology Executive Director Diversity District Administration 87 METROPOLITAN ST. LOUIS SEWER DISTRICT FY23 General Fund Budget and Two Year Projection T3000 - Executive Director Department Total Actual Actual Budget Forecast Budget Projected Projected FY20 FY21 FY22 FY22 FY23 FY24 FY25 51010 Salaries & Wages 1,427,362 1,464,163 1,574,435 1,567,954 1,717,551 1,769,077 1,822,150 51020 Overtime -8 ----- 51100 Emp Service & Incentive Awards -4,500 9,000 5,000 5,000 5,105 5,212 51120 Membership & Licensing Fees 127,137 117,862 131,755 131,755 134,468 137,292 140,175 51210 FICA Taxes 98,373 101,865 120,444 104,057 131,393 135,334 139,394 51220 Group Insurance 177,231 173,780 224,884 199,490 237,022 255,347 275,125 51230 Pension Contributions-Defined Benefit Plan 196,904 212,136 201,073 215,238 224,682 213,722 213,722 51231 Pension Contributions-Defined Contribution Plan 75,136 61,096 49,175 68,331 76,602 76,602 76,602 51233 DC Plan-Matching Contributions -15,005 19,670 17,442 21,886 21,886 21,886 Total Personnel Services $2,102,143 $2,150,414 $2,330,436 $2,309,267 $2,548,603 $2,614,366 $2,694,266 52070 Hardware 4 ------ 52090 Electrical Supplies 78 ------ 52100 Instrument Supplies 4 ------ 52170 Safety Supplies 164 ------ 52280 Uniforms 4,368 ------ 52300 Safety Footwear 1,725 2,302 3,000 3,000 3,250 3,318 3,388 52310 Telephone/Communic Equip/Suppl 605 288 ----- 52320 Office Supplies 2,200 3,920 2,770 2,470 3,270 3,339 3,409 52330 Computer Supplies 3,274 240 --1,500 1,531 1,564 52340 Computer Equipment - Non- Capital 919 1,562 --1,500 1,531 1,564 52370 Photo & Video Supplies 823 139 2,000 2,000 4,000 4,084 4,170 52380 Publications/Training Supplies 779 253 750 750 750 766 782 52390 Administrative Supplies 25,265 14,699 31,400 31,300 32,350 33,029 33,723 52400 Furniture & Office Equipment - Non-Capital 1,828 ------ Total Supplies $42,036 $23,403 $39,920 $39,520 $46,620 $47,599 $48,599 53270 Telephone Usage 13,425 13,002 12,000 12,100 10,450 10,973 11,521 Total Usage $13,425 $13,002 $12,000 $12,100 $10,450 $10,973 $11,521 54050 Office System Services 14,900 -450 370 450 459 469 54060 Printing Services 5,748 10,000 10,000 10,000 10,000 10,210 10,424 54080 Advertising Services 132,607 139,103 158,000 158,000 155,500 158,765 162,100 54100 Travel Expenses 12,571 230 5,221 5,994 18,432 18,819 19,214 88 METROPOLITAN ST. LOUIS SEWER DISTRICT FY23 General Fund Budget and Two Year Projection T3000 - Executive Director Department Total Actual Actual Budget Forecast Budget Projected Projected FY20 FY21 FY22 FY22 FY23 FY24 FY25 54120 Photo Services 6,000 -7,500 6,000 7,500 7,657 7,818 54140 Training Programs/Seminar Fees 7,245 1,470 5,050 5,050 11,520 11,762 12,009 54180 Courier And Freight 400 -50 50 50 51 52 54520 Professional Service 1,120,377 584,020 878,800 878,800 3,859,200 3,940,243 4,022,988 54530 Building Repairs & Services 0 ------ 54560 Motor Vehicle Services 1,587 2,953 3,500 5,000 3,100 3,193 3,289 54710 Community Outreach Programs 174,368 228,185 199,000 198,750 197,750 201,903 206,143 Total Contractual Services $1,475,804 $965,961 $1,267,571 $1,268,014 $4,263,502 $4,353,063 $4,444,507 Total General Fund Operating Expense $3,633,409 $3,152,780 $3,649,928 $3,628,901 $6,869,175 $7,026,001 $7,198,892 89 SECRETARY- TREASURER Secretary Treasurer Information Governance Treasury Board of Trustees Executive Director General Counsel Rate Commission Internal Auditor Civil Service Commission Information Technology Operations Engineering Audit Finance Human Resources Secretary-Treasurer 90 METROPOLITAN ST. LOUIS SEWER DISTRICT FY23 General Fund Budget and Two Year Projection T1100 - Secretary Treasurer Department Total Actual Actual Budget Forecast Budget Projected Projected FY20 FY21 FY22 FY22 FY23 FY24 FY25 51010 Salaries & Wages 651,491 668,963 678,774 655,113 702,584 819,861 841,571 51020 Overtime 131 66 ----- 51120 Membership & Licensing Fees 2,609 2,216 3,279 3,279 3,895 3,954 4,014 51210 FICA Taxes 44,361 46,161 51,926 41,617 53,748 62,719 64,380 51220 Group Insurance 78,804 74,817 93,332 76,219 86,097 104,426 111,603 51230 Pension Contributions-Defined Benefit Plan 55,127 58,699 55,545 59,931 62,660 59,603 59,603 51231 Pension Contributions-Defined Contribution Plan 41,493 35,208 25,599 33,530 37,253 43,653 43,653 51233 DC Plan-Matching Contributions -7,725 10,239 7,799 10,644 10,644 10,644 Total Personnel Services $874,015 $893,855 $918,695 $877,488 $956,880 $1,104,861 $1,135,468 52020 Motor Vehicle Parts & Equip 8 ------ 52320 Office Supplies 785 571 1,800 1,800 1,300 1,327 1,355 52330 Computer Supplies 17 ------ 52380 Publications/Training Supplies 4,608 650 6,000 6,000 6,250 6,381 6,515 52390 Administrative Supplies 223 -700 700 700 715 730 52400 Furniture & Office Equipment - Non-Capital 4,000 ------ Total Supplies $9,642 $1,221 $8,500 $8,500 $8,250 $8,423 $8,600 54050 Office System Services 11,031 24,012 25,000 31,861 40,000 40,840 41,698 54080 Advertising Services 8,783 6,524 25,000 25,000 10,000 10,210 10,424 54100 Travel Expenses 5,069 5,272 3,375 3,375 7,994 8,191 8,350 54140 Training Programs/Seminar Fees 2,214 4,000 3,800 3,800 3,200 3,215 3,230 54160 Data Imaging Services -7,452 --15,000 15,315 15,637 54180 Courier And Freight 4,881 6,639 7,000 7,000 10,000 10,210 10,424 54190 Property & Other Space Rental 46,369 40,000 --42,000 42,882 43,783 54360 Banking Services Total 33,317 50,335 50,000 50,000 50,000 51,050 52,122 54370 Board Of Election Commission 82,510 647,438 ---1,500,000 - 54400 Judgments & Claims Settlements -47 ----- 54520 Professional Service 2,093,967 1,073,107 1,455,209 1,455,209 1,245,600 1,271,758 1,298,465 54530 Building Repairs & Services --1,500 1,500 1,000 1,021 1,042 Total Contractual Services $2,288,141 $1,864,826 $1,570,884 $1,577,745 $1,424,794 $2,954,691 $1,485,174 55090 Furniture & Office Equipment (4,000)-3,000 3,000 1,500 1,531 1,564 91 METROPOLITAN ST. LOUIS SEWER DISTRICT FY23 General Fund Budget and Two Year Projection T1100 - Secretary Treasurer Department Total Actual Actual Budget Forecast Budget Projected Projected FY20 FY21 FY22 FY22 FY23 FY24 FY25 55110 Computer Equipment --3,000 3,000 1,500 1,531 1,564 Total Capital Outlay $4,000 $ -$6,000 $6,000 $3,000 $3,063 $3,127 Total General Fund Operating Expense $3,167,797 $2,759,903 $2,504,079 $2,469,733 $2,392,924 $4,071,038 $2,632,370 92 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 93 METROPOLITAN ST. LOUIS SEWER DISTRICT FY23 General Fund Budget and Two Year Projection T2500 - Human Resources Department Total Actual Actual Budget Forecast Budget Projected Projected FY20 FY21 FY22 FY22 FY23 FY24 FY25 51010 Salaries & Wages 1,608,133 1,525,570 1,797,089 1,526,398 1,825,907 1,880,684 1,937,104 51020 Overtime 7,282 9,163 5,600 6,800 10,000 10,300 10,609 51030 Compensatory Pay Accrual (71,092)(1,986)-15,275 --- 51040 Sick Leave Accrual 788,826 799,410 804,360 808,356 828,480 853,334 878,934 51050 Vacation Accrual 1,259,699 3,289,246 1,187,520 1,187,520 1,223,160 1,259,855 1,297,650 51080 Floating Holiday Accrual 94,782 53,879 -73,579 --- 51100 Emp Service & Incentive Awards 43,997 11,278 70,000 70,000 70,000 71,470 72,971 51120 Membership & Licensing Fees 8,487 3,959 9,760 9,760 10,400 10,618 10,841 51130 Education Assistance Program 111,037 73,700 175,000 175,000 175,000 178,675 182,427 51210 FICA Taxes 117,048 117,179 137,906 112,420 140,447 144,660 149,000 51220 Group Insurance 827,811 837,518 1,032,101 1,036,524 1,215,310 1,311,844 1,416,084 51230 Pension Contributions-Defined Benefit Plan 149,553 100,652 104,561 52,707 54,920 52,241 52,241 51231 Pension Contributions-Defined Contribution Plan 99,618 86,047 73,776 95,625 117,359 117,359 117,359 51233 DC Plan-Matching Contributions -21,355 29,510 23,888 33,531 33,531 33,531 51240 Unemployment Insurance 10,119 13,031 25,000 25,000 25,000 25,750 26,522 51300 Other Post Employment Benefits 1,419,015 1,724,120 1,900,000 1,724,120 1,725,000 1,863,000 2,012,040 51510 Temporary Help -----41,200 42,436 Total Personnel Services $6,474,313 $8,664,121 $7,352,183 $6,942,972 $7,454,514 $7,854,521 $8,239,752 52030 Machinery & Equipment Parts (53)------ 52070 Hardware 8 ------ 52090 Electrical Supplies 41 ------ 52100 Instrument Supplies 23 ------ 52170 Safety Supplies 2,010 6,655 24,000 24,000 24,000 24,504 25,019 52220 Janitorial Supplies 8 ------ 52300 Safety Footwear 2,988 996 2,250 2,250 2,250 2,297 2,345 52310 Telephone/Communic Equip/Suppl 1,252 432 ----- 52320 Office Supplies 6,839 8,547 10,000 10,000 10,000 10,210 10,424 52330 Computer Supplies 2,852 77 ----- 52340 Computer Equipment - Non- Capital 9,157 3,288 ----- 52360 Grounds Supplies (159)------ 52370 Photo & Video Supplies 330 -10,000 10,000 10,000 10,210 10,424 52380 Publications/Training Supplies 1,249 1,214 1,600 1,600 1,600 1,634 1,668 52390 Administrative Supplies 3,021 4,297 9,000 9,000 10,000 10,210 10,424 94 METROPOLITAN ST. LOUIS SEWER DISTRICT FY23 General Fund Budget and Two Year Projection T2500 - Human Resources Department Total Actual Actual Budget Forecast Budget Projected Projected FY20 FY21 FY22 FY22 FY23 FY24 FY25 Total Supplies $29,564 $25,505 $56,850 $56,850 $57,850 $59,065 $60,305 53270 Telephone Usage 8,775 10,407 8,600 8,600 7,000 7,350 7,718 Total Usage $8,775 $10,407 $8,600 $8,600 $7,000 $7,350 $7,718 54010 Postage 20 -100 100 100 102 104 54050 Office System Services 6,440 4,668 5,000 5,000 5,000 5,105 5,212 54060 Printing Services 254 2,602 6,600 6,600 5,700 5,820 5,942 54080 Advertising Services 12,536 25,219 30,000 30,000 30,000 30,630 31,273 54100 Travel Expenses 7,623 1,817 2,932 3,632 6,448 6,538 6,576 54140 Training Programs/Seminar Fees 40,933 50,285 150,300 70,000 152,590 155,644 158,700 54141 Required Training Programs 168,570 262,680 210,000 210,000 210,000 214,410 218,913 54160 Data Imaging Services 758 596 2,000 2,000 2,000 2,042 2,085 54180 Courier And Freight 148 80 1,680 1,680 1,700 1,736 1,772 54390 Hospital & Medical Services 123,084 119,194 203,000 203,000 303,000 309,363 315,860 54520 Professional Service 351,829 291,341 560,400 1,680,740 833,000 595,243 607,743 54530 Building Repairs & Services 363,467 627,928 1,165,200 1,165,200 70,000 71,470 72,971 54560 Motor Vehicle Services 1,178 1,295 2,700 2,700 2,700 2,781 2,864 54690 Safety Services 8,347 14,826 10,500 15,000 12,000 12,252 12,509 Total Contractual Services $1,085,187 $1,402,531 $2,350,412 $3,395,652 $1,634,238 $1,413,136 $1,442,525 Total General Fund Operating Expense $7,597,839 $10,102,565 $9,768,045 $10,404,074 $9,153,602 $9,334,072 $9,750,299 95 FINANCE Director of Finance Accounting Billing & Collections Engineering Board of Trustees Executive Director General Counsel Rate Commission Secretary-Treasurer Internal Auditor Civil Service Commission Information Technology Human Resources Purchasing Finance Operations 96 METROPOLITAN ST. LOUIS SEWER DISTRICT FY23 General Fund Budget and Two Year Projection T4000 - Finance Department Total Actual Actual Budget Forecast Budget Projected Projected FY20 FY21 FY22 FY22 FY23 FY24 FY25 51010 Salaries & Wages 3,179,239 3,221,722 3,508,773 3,200,022 3,738,423 3,787,773 3,898,417 51020 Overtime 58,456 60,677 51,200 51,000 53,760 55,373 57,034 51030 Compensatory Pay Accrual -289 -8,424 --- 51120 Membership & Licensing Fees 9,416 8,686 9,153 10,448 8,966 9,154 9,346 51210 FICA Taxes 231,999 236,380 272,338 233,867 290,102 294,001 302,592 51220 Group Insurance 453,396 442,482 574,858 479,500 630,150 665,518 715,244 51230 Pension Contributions-Defined Benefit Plan 461,244 400,895 413,229 370,003 386,520 367,665 367,665 51231 Pension Contributions-Defined Contribution Plan 156,888 145,731 113,674 153,928 194,339 188,472 188,472 51233 DC Plan-Matching Contributions -35,328 45,470 34,378 50,192 50,192 50,192 51510 Temporary Help 78,633 111,926 44,845 160,131 30,000 30,900 31,827 Total Personnel Services $4,629,271 $4,664,116 $5,033,539 $4,701,700 $5,382,451 $5,449,049 $5,620,790 52010 Fuels,Lubricants,Gases 654 122 700 700 1,000 1,021 1,042 52090 Electrical Supplies 797 788 500 1,511 2,500 2,552 2,606 52110 Chemical Supplies 513 ------ 52170 Safety Supplies 231 ------ 52220 Janitorial Supplies 28,084 23,053 35,000 35,000 35,000 35,735 36,485 52300 Safety Footwear 1,174 -400 400 1,400 1,021 1,042 52310 Telephone/Communic Equip/Suppl -180 ----- 52320 Office Supplies 20,030 19,143 20,240 18,640 20,890 21,329 21,777 52330 Computer Supplies 146 190 500 564 500 510 521 52340 Computer Equipment - Non- Capital 2,572 232 ----- 52380 Publications/Training Supplies 4,413 2,815 5,000 5,000 4,850 4,952 5,056 52390 Administrative Supplies 6,575 2,209 4,600 4,100 5,600 5,718 5,838 Total Supplies $65,188 $48,732 $66,940 $65,915 $71,740 $72,838 $74,368 53060 Electric Usage 168,923 164,118 193,600 195,190 175,000 179,025 183,143 53080 Water Usage 5,595 3,267 6,000 6,000 6,000 6,420 6,869 53270 Telephone Usage 1,807 1,308 1,500 1,500 1,000 1,050 1,103 Total Usage $176,326 $168,693 $201,100 $202,690 $182,000 $186,495 $191,114 54010 Postage 1,982,935 1,974,571 2,075,100 2,085,940 2,223,200 2,269,887 2,317,555 54060 Printing Services 517,967 417,271 673,866 443,730 490,000 502,026 512,568 54080 Advertising Services 121,819 83,271 123,000 113,000 103,000 105,163 107,371 97 METROPOLITAN ST. LOUIS SEWER DISTRICT FY23 General Fund Budget and Two Year Projection T4000 - Finance Department Total Actual Actual Budget Forecast Budget Projected Projected FY20 FY21 FY22 FY22 FY23 FY24 FY25 54100 Travel Expenses 6,195 373 19,928 18,558 30,411 31,050 31,702 54140 Training Programs/Seminar Fees 6,077 6,013 19,165 17,565 20,645 21,079 21,521 54160 Data Imaging Services 19,253 -- ---- 54180 Courier And Freight 441 450 1,150 2,510 3,970 4,053 4,138 54190 Property & Other Space Rental 30,000 -30,000 30,000 30,000 30,630 31,273 54350 Bill Payment Services 1,951,825 2,399,398 2,342,190 2,680,000 2,721,116 2,778,259 2,836,603 54420 Court Costs & Lien Fees 149,148 (48,508)250,000 250,000 250,000 255,250 260,610 54450 Collection Services 5,681,200 6,648,418 6,900,000 6,850,000 7,602,000 7,761,642 7,924,636 54470 Water Agency Data Services 514,888 517,856 610,000 520,000 550,000 561,550 573,343 54520 Professional Service 5,161,004 5,364,722 5,325,000 4,994,000 5,341,000 5,453,146 5,567,641 54530 Building Repairs & Services 97,819 85,985 107,000 107,000 90,000 91,890 93,820 54540 Janitorial Services 152,672 218,466 230,000 230,000 170,000 173,570 177,215 54550 Grounds Services 25,132 35,303 15,000 15,000 25,000 25,525 26,061 54560 Motor Vehicle Services 352 139 ----- 54570 Machinery & Equipment Services 5,392 6,000 3,000 3,000 3,500 3,580 3,663 54600 Electrical Repair Services 1,081 2,354 5,000 5,000 6,000 6,300 6,615 54620 Plumbing Services 4,283 5,417 13,000 13,000 13,000 13,273 13,552 54630 HVAC Services 15,720 26,790 40,000 40,000 40,000 40,840 41,698 54650 Waste Hauling 4,251 3,973 4,000 4,000 4,148 4,235 4,324 54670 Other Governmental Fees 50 ------ 54690 Safety Services 2,274 2,213 6,000 6,000 6,000 6,126 6,255 Total Contractual Services $16,451,778 $17,750,473 $18,792,399 $18,428,303 $19,722,990 $20,139,075 $20,562,164 55030 Structural Improvements 5,000 534,750 --140,000 142,940 145,942 55090 Furniture & Office Equipment --400 400 --- Total Capital Outlay $5,000 $534,750 $400 $400 $140,000 $142,940 $145,942 Total General Fund Operating Expense $21,327,563 $23,166,764 $24,094,378 $23,399,008 $25,499,181 $25,990,397 $26,594,378 98 INFORMATION TECHNOLOGY ES Retooling Infrastructure Operations 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 99 METROPOLITAN ST. LOUIS SEWER DISTRICT FY23 General Fund Budget and Two Year Projection T4500 - Information Technology Department Total Actual Actual Budget Forecast Budget Projected Projected FY20 FY21 FY22 FY22 FY23 FY24 FY25 51010 Salaries & Wages 3,578,500 3,871,362 4,876,420 4,037,591 4,934,011 5,082,031 5,234,492 51020 Overtime 9,609 5,365 12,000 22,000 8,600 8,858 9,129 51030 Compensatory Pay Accrual 14,294 (2,676)-4,583 --- 51120 Membership & Licensing Fees 7,742 7,209 9,621 10,121 12,197 12,453 12,715 51210 FICA Taxes 269,330 295,945 373,966 297,936 378,110 389,295 400,974 51220 Group Insurance 313,350 343,260 522,652 429,206 572,866 616,986 664,597 51230 Pension Contributions-Defined Benefit Plan 798,704 707,448 686,673 661,528 690,335 656,660 656,660 51231 Pension Contributions-Defined Contribution Plan 103,716 131,119 154,659 153,828 213,130 213,130 213,130 51233 DC Plan-Matching Contributions -27,536 55,624 30,942 60,894 60,894 60,894 51510 Temporary Help 4,697,354 4,663,864 2,319,080 2,777,000 2,388,640 2,460,299 2,534,108 Total Personnel Services $9,792,599 $10,050,431 $9,010,694 $8,424,734 $9,258,783 $9,500,607 $9,786,699 52030 Machinery & Equipment Parts 1,231 ------ 52090 Electrical Supplies 257 -2,000 2,000 --- 52220 Janitorial Supplies -129 ----- 52300 Safety Footwear 170 769 ----- 52310 Telephone/Communic Equip/Suppl 5,127 5,363 6,909 6,909 7,500 7,657 7,818 52320 Office Supplies 1,994 6,590 2,000 2,000 2,400 2,450 2,502 52330 Computer Supplies 352,751 520,716 107,300 107,300 125,461 128,096 130,786 52340 Computer Equipment - Non- Capital 500,545 336,124 344,000 444,000 350,000 357,350 364,854 52380 Publications/Training Supplies 66,000 42,265 43,256 42,756 44,820 45,761 46,722 52390 Administrative Supplies 1,663 1,545 4,500 4,500 4,500 4,594 4,691 52400 Furniture & Office Equipment - Non-Capital (33,639)180 ----- Total Supplies $896,099 $913,681 $509,965 $609,465 $534,681 $545,909 $557,373 53270 Telephone Usage 552,130 365,066 417,472 417,472 434,214 455,925 478,721 Total Usage $552,130 $365,066 $417,472 $417,472 $434,214 $455,925 $478,721 54010 Postage 267 97 ----- 54050 Office System Services 3,590,929 3,728,027 4,347,897 4,336,138 4,512,751 4,607,519 4,704,277 54080 Advertising Services (34)------ 54100 Travel Expenses 38,993 (974)40,110 43,110 31,400 31,039 31,691 54140 Training Programs/Seminar Fees 97,800 69,944 80,144 80,110 57,830 37,624 38,414 54180 Courier And Freight 210 1,141 -500 --- 100 METROPOLITAN ST. LOUIS SEWER DISTRICT FY23 General Fund Budget and Two Year Projection T4500 - Information Technology Department Total Actual Actual Budget Forecast Budget Projected Projected FY20 FY21 FY22 FY22 FY23 FY24 FY25 54520 Professional Service 1,472,687 1,498,988 1,974,536 1,854,536 1,826,004 1,864,350 1,903,501 54530 Building Repairs & Services 302,411 89,553 20,000 40,000 20,000 20,420 20,849 Total Contractual Services $5,503,264 $5,386,777 $6,462,687 $6,354,394 $6,447,985 $6,560,951 $6,698,731 55090 Furniture & Office Equipment -75,304 10,000 10,000 10,000 10,210 10,424 55110 Computer Equipment 589,099 487,462 404,000 304,000 500,000 510,500 521,220 Total Capital Outlay $589,099 $562,767 $414,000 $314,000 $510,000 $520,710 $531,645 Total General Fund Operating Expense $17,333,191 $17,278,721 $16,814,818 $16,120,066 $17,185,663 $17,584,103 $18,053,169 101 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 102 METROPOLITAN ST. LOUIS SEWER DISTRICT FY23 General Fund Budget and Two Year Projection T5500 - General Counsel Department Total Actual Actual Budget Forecast Budget Projected Projected FY20 FY21 FY22 FY22 FY23 FY24 FY25 51010 Salaries & Wages 876,557 901,655 908,008 919,875 944,050 972,371 1,001,543 51020 Overtime -50 ----- 51120 Membership & Licensing Fees 6,185 6,245 6,730 6,730 6,865 7,009 7,156 51210 FICA Taxes 60,601 62,420 69,463 61,310 72,220 74,386 76,618 51220 Group Insurance 77,304 75,423 90,944 88,453 99,541 107,207 115,479 51230 Pension Contributions-Defined Benefit Plan 174,250 187,035 175,658 189,313 197,654 188,012 188,012 51231 Pension Contributions-Defined Contribution Plan 31,455 26,894 19,588 27,748 28,459 28,459 28,459 51233 DC Plan-Matching Contributions -6,330 7,835 6,342 8,131 8,131 8,131 Total Personnel Services $1,226,352 $1,266,052 $1,278,225 $1,299,771 $1,356,919 $1,385,575 $1,425,397 52090 Electrical Supplies 37 ------ 52300 Safety Footwear -250 ----- 52310 Telephone/Communic Equip/Suppl 328 ------ 52320 Office Supplies 3,601 4,951 5,150 5,150 5,300 5,411 5,525 52330 Computer Supplies 341 131 -250 --- 52340 Computer Equipment - Non- Capital 170 ------ 52370 Photo & Video Supplies --100 100 100 102 104 52380 Publications/Training Supplies 68,836 65,354 82,000 82,000 85,000 86,785 88,607 52390 Administrative Supplies 1,103 1,032 1,500 1,250 1,500 1,531 1,564 Total Supplies $74,416 $71,718 $88,750 $88,750 $91,900 $93,830 $95,800 53270 Telephone Usage 480 480 600 600 750 788 827 Total Usage $480 $480 $600 $600 $750 $788 $827 54060 Printing Services 4 -250 250 200 204 208 54100 Travel Expenses 4,392 428 4,237 4,237 5,610 5,728 5,848 54140 Training Programs/Seminar Fees 5,917 611 6,980 6,980 6,350 6,483 6,620 54180 Courier And Freight 426 257 750 750 750 766 782 54400 Judgments & Claims Settlements -1,764 25,000 25,000 25,000 25,525 26,061 54420 Court Costs & Lien Fees 5,336 7,260 7,500 7,500 8,000 8,168 8,340 54520 Professional Service 2,976,355 446,389 2,000,000 2,000,000 2,000,000 2,042,000 2,084,882 Total Contractual Services $2,992,430 $456,707 $2,044,717 $2,044,717 $2,045,910 $2,088,874 $2,132,740 103 METROPOLITAN ST. LOUIS SEWER DISTRICT FY23 General Fund Budget and Two Year Projection T5500 - General Counsel Department Total Actual Actual Budget Forecast Budget Projected Projected FY20 FY21 FY22 FY22 FY23 FY24 FY25 Total General Fund Operating Expense $4,293,678 $1,794,957 $3,412,292 $3,433,838 $3,495,479 $3,569,067 $3,654,765 104 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 105 METROPOLITAN ST. LOUIS SEWER DISTRICT FY23 General Fund Budget and Two Year Projection T6000 - Operations Department Total Actual Actual Budget Forecast Budget Projected Projected FY20 FY21 FY22 FY22 FY23 FY24 FY25 51010 Salaries & Wages 40,056,730 41,700,604 44,127,321 41,408,754 45,655,354 47,025,015 48,435,765 51020 Overtime 2,424,493 1,466,468 2,401,806 2,372,278 2,407,883 2,480,119 2,554,523 51030 Compensatory Pay Accrual 56 1,774 -6,387 --- 51060 Worker's Compensation Pay 65,067 82,657 -113,990 --- 51100 Emp Service & Incentive Awards 957 ------ 51120 Membership & Licensing Fees 10,402 78,864 87,298 87,298 88,901 90,768 92,674 51210 FICA Taxes 3,091,552 3,168,694 3,559,478 3,184,661 3,676,838 3,787,143 3,900,757 51220 Group Insurance 5,075,551 4,899,443 6,186,207 5,444,696 6,555,971 7,062,774 7,609,733 51230 Pension Contributions-Defined Benefit Plan 7,679,340 7,600,362 7,003,095 7,067,791 7,213,686 6,861,799 6,861,799 51231 Pension Contributions-Defined Contribution Plan 1,502,057 1,393,043 1,064,238 1,553,234 1,777,071 1,777,071 1,777,071 51233 DC Plan-Matching Contributions -358,144 437,954 376,195 507,734 507,734 507,734 Total Personnel Services $59,906,208 $60,750,054 $64,867,397 $61,615,285 $67,883,438 $69,592,422 $71,740,056 52010 Fuels,Lubricants,Gases 1,103,998 1,004,131 1,266,643 1,419,991 1,411,593 1,441,236 1,471,502 52020 Motor Vehicle Parts & Equip 404,389 382,539 487,305 487,561 474,225 484,184 494,352 52030 Machinery & Equipment Parts 3,100,558 4,516,390 4,650,484 4,787,314 4,608,780 4,705,564 4,804,381 52040 Machinery & Equipment - Non- Capital 39,267 94,238 59,000 259,306 88,186 90,038 91,929 52050 Construction & Bldg Supplies 1,968,489 2,263,959 2,823,965 2,670,868 2,728,250 2,785,543 2,844,040 52070 Hardware 111,597 132,028 139,727 144,584 145,679 148,738 151,862 52080 Hose Supplies 165,479 190,629 191,584 201,594 194,534 198,619 202,790 52090 Electrical Supplies 959,804 1,267,628 1,404,955 1,184,337 1,323,810 1,351,610 1,379,994 52100 Instrument Supplies 616,392 789,953 755,529 788,135 787,489 804,026 820,911 52110 Chemical Supplies 3,089,661 2,843,372 3,625,126 3,605,683 3,876,350 4,161,953 4,249,354 52120 Laboratory Supplies 9,943 6,455 11,972 12,972 12,570 12,834 13,103 52150 Plumbing Supplies 385,625 446,404 434,204 464,392 456,054 465,631 475,409 52160 Paint Supplies 39,535 41,395 54,763 63,131 62,275 63,583 64,918 52170 Safety Supplies 412,793 483,969 566,526 490,481 459,688 469,341 479,198 52220 Janitorial Supplies 109,667 93,472 126,705 126,575 115,487 117,912 120,388 52240 Hand Tools 417,107 440,465 385,046 455,442 389,615 397,797 406,151 52280 Uniforms 272,268 269,209 309,383 312,369 329,264 336,179 343,238 52300 Safety Footwear 108,523 141,529 152,750 152,750 153,000 156,213 159,493 52310 Telephone/Communic Equip/Suppl 16,882 16,112 65,368 65,627 7,160 7,310 7,464 52320 Office Supplies 31,574 23,184 39,094 44,122 34,830 35,561 36,308 52330 Computer Supplies 77,880 35,060 94,100 100,347 99,972 102,071 104,215 106 METROPOLITAN ST. LOUIS SEWER DISTRICT FY23 General Fund Budget and Two Year Projection T6000 - Operations Department Total Actual Actual Budget Forecast Budget Projected Projected FY20 FY21 FY22 FY22 FY23 FY24 FY25 52340 Computer Equipment - Non- Capital 45,199 8,713 17,118 23,398 14,881 15,194 15,513 52360 Grounds Supplies 17,782 19,446 27,495 27,645 27,320 27,894 28,479 52370 Photo & Video Supplies 6,960 3,805 7,250 7,140 6,700 6,841 6,984 52380 Publications/Training Supplies 2,143 1,761 8,180 8,180 8,555 8,735 8,918 52390 Administrative Supplies 5,954 9,690 17,760 18,260 17,300 17,663 18,034 52400 Furniture & Office Equipment - Non-Capital 28,593 74,929 23,875 75,511 24,875 25,397 25,931 52990 Inventory (I/D)302,366 (341,096)-(201,943)--- 52991 Inventory Obsolence (9,448)(4,239)-(4,732)--- Total Supplies $13,840,982 $15,255,130 $17,745,907 $17,791,039 $17,858,442 $18,437,669 $18,824,860 53060 Electric Usage 12,069,378 11,357,856 12,762,000 12,618,083 13,645,400 13,959,244 14,280,307 53070 Natural Gas Usage 1,879,662 1,813,980 2,275,280 2,275,281 2,456,790 2,530,494 2,606,408 53080 Water Usage 723,363 879,500 919,785 949,209 942,557 1,008,536 1,079,134 53270 Telephone Usage 285,135 302,145 288,101 317,244 292,981 307,630 323,012 Total Usage $14,957,538 $14,353,480 $16,245,166 $16,159,818 $17,337,728 $17,805,904 $18,288,860 54010 Postage --130 130 30 31 31 54050 Office System Services 25,894 16,859 17,083 12,218 20,978 21,419 21,868 54060 Printing Services 6,022 6,207 5,760 5,762 5,637 5,755 5,876 54100 Travel Expenses 63,510 30,134 87,631 86,131 101,213 103,329 105,488 54140 Training Programs/Seminar Fees 142,936 116,526 184,780 195,601 134,436 137,260 140,140 54141 Required Training Programs 4,431 14,443 30,509 34,465 18,475 18,863 19,259 54180 Courier And Freight 63,600 69,419 103,279 109,309 86,767 88,589 90,449 54190 Property & Other Space Rental 16,076 33,454 17,120 17,120 17,720 18,092 18,472 54520 Professional Service 781,453 933,260 944,500 945,300 769,750 785,915 802,419 54530 Building Repairs & Services 753,736 946,890 1,519,490 1,808,726 1,320,415 1,348,144 1,376,455 54540 Janitorial Services 1,043,350 1,430,310 1,344,594 1,290,719 995,800 1,016,712 1,038,063 54550 Grounds Services 686,201 674,457 823,167 866,062 930,529 950,070 970,022 54560 Motor Vehicle Services 257,807 290,142 329,700 365,538 337,300 347,419 357,842 54570 Machinery & Equipment Services 1,606,892 3,875,225 3,380,530 3,118,726 3,333,935 3,410,616 3,489,060 54580 Equipment Rental 629,684 604,767 480,923 424,079 481,848 496,303 511,193 54590 Sewer Rep & Structure Cleaning 1,899,255 1,605,122 1,611,500 1,644,933 1,570,650 1,680,596 1,798,237 54600 Electrical Repair Services 765,757 1,061,897 1,171,750 1,314,902 1,417,250 1,488,113 1,562,518 54610 Instrument Repair Services 263,124 297,022 323,929 710,656 352,936 360,348 367,915 54620 Plumbing Services 915,028 1,020,975 761,854 777,395 767,316 783,429 799,881 107 METROPOLITAN ST. LOUIS SEWER DISTRICT FY23 General Fund Budget and Two Year Projection T6000 - Operations Department Total Actual Actual Budget Forecast Budget Projected Projected FY20 FY21 FY22 FY22 FY23 FY24 FY25 54630 HVAC Services 378,486 468,000 510,004 738,702 399,562 407,953 416,520 54640 Damage Repairs & Services 1,066 3,566 11,000 11,000 11,000 11,231 11,467 54650 Waste Hauling 1,650,327 1,486,969 1,600,566 1,595,316 1,648,794 1,683,419 1,718,770 54660 Ash Hauling 338,375 541,696 1,036,654 1,036,654 365,222 985,492 1,618,787 54670 Other Governmental Fees 896,427 1,123,422 1,186,834 1,187,054 1,157,866 1,182,181 1,207,007 54680 Laboratory Testing Services 374,420 299,247 377,820 377,570 560,490 572,260 584,278 54690 Safety Services 72,618 53,665 96,237 96,322 96,050 98,067 100,126 54700 Asbestos Removal Services 103,761 57,306 32,500 32,500 30,000 30,630 31,273 54720 Tree Removal/Weed Spraying 364,501 406,253 455,500 455,500 456,500 466,087 475,874 Total Contractual Services $14,104,735 $17,467,233 $18,445,343 $19,258,390 $17,388,468 $18,498,320 $19,639,291 55030 Structural Improvements 202,289 355,099 125,000 222,787 100,000 102,100 104,244 55040 Processing Equipment 3,305,464 2,247,882 727,000 781,834 617,000 629,957 643,186 55050 Auxiliary Equipment 366,018 1,382 188,000 195,271 8,500 8,678 8,861 55060 Motor Vehicles 2,957,527 3,053,681 3,100,000 2,950,000 2,955,000 3,017,055 3,080,413 55070 Machinery & Implements 491,848 667,745 512,000 203,000 472,000 481,912 492,032 55080 Instruments & Apparatus 495,176 28,867 101,200 116,610 26,200 26,750 27,312 55090 Furniture & Office Equipment -23,903 20,000 20,000 20,000 20,420 20,849 55110 Computer Equipment -55,000 465,000 55,000 490,000 500,290 510,796 Total Capital Outlay $7,818,323 $6,433,559 $5,238,200 $4,544,502 $4,688,700 $4,787,163 $4,887,693 Total General Fund Operating Expense $110,627,785 $114,259,457 $122,542,013 $119,369,034 $125,156,776 $129,121,478 $133,380,761 108 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 109 METROPOLITAN ST. LOUIS SEWER DISTRICT FY23 General Fund Budget and Two Year Projection T8000 - Engineering Department Total Actual Actual Budget Forecast Budget Projected Projected FY20 FY21 FY22 FY22 FY23 FY24 FY25 51010 Salaries & Wages 16,760,138 16,504,238 18,034,440 16,428,259 18,512,930 19,068,318 19,640,368 51020 Overtime 77,601 54,393 102,440 103,040 99,565 102,552 105,629 51030 Compensatory Pay Accrual 2,040 1,690 -8,198 --- 51120 Membership & Licensing Fees 10,779 12,023 16,020 16,075 14,606 14,913 15,226 51210 FICA Taxes 1,246,176 1,226,293 1,387,471 1,215,085 1,423,856 1,466,572 1,510,569 51220 Group Insurance 1,949,703 1,847,940 2,463,446 2,037,137 2,554,939 2,752,279 2,965,250 51230 Pension Contributions-Defined Benefit Plan 3,546,893 3,504,297 3,350,165 3,373,489 3,469,544 3,300,298 3,300,298 51231 Pension Contributions-Defined Contribution Plan 555,301 470,783 406,015 496,863 630,275 630,275 630,275 51233 DC Plan-Matching Contributions -112,499 162,624 116,977 180,079 180,079 180,079 51510 Temporary Help 60,457 11 ----- Total Personnel Services $24,209,087 $23,734,166 $25,922,620 $23,795,123 $26,885,794 $27,515,284 $28,347,692 52010 Fuels,Lubricants,Gases 3,534 3,666 6,300 6,300 6,300 6,432 6,567 52030 Machinery & Equipment Parts 6,975 8,015 7,360 7,360 9,360 9,557 9,757 52040 Machinery & Equipment - Non- Capital 20,563 15,103 20,830 20,830 31,390 32,049 32,722 52050 Construction & Bldg Supplies 38,735 40,220 45,000 45,000 45,000 45,945 46,910 52070 Hardware 262 82 500 600 500 510 521 52080 Hose Supplies 4,009 -3,530 3,530 3,530 3,604 3,680 52090 Electrical Supplies 4,208 3,799 4,550 4,550 5,200 5,309 5,421 52100 Instrument Supplies 19,195 16,206 20,960 20,960 20,960 21,400 21,850 52110 Chemical Supplies 92,077 89,042 110,350 110,350 115,800 118,232 120,715 52120 Laboratory Supplies 146,529 95,901 121,309 121,309 127,400 130,075 132,807 52130 Engineering & Drafting Supply 741 579 3,100 3,100 3,100 3,165 3,232 52160 Paint Supplies 234 26 800 800 800 817 834 52170 Safety Supplies 17,862 10,863 20,306 20,306 20,306 20,732 21,168 52220 Janitorial Supplies 3,851 3,702 3,950 3,950 5,400 5,513 5,629 52240 Hand Tools 2,104 842 1,500 1,550 500 510 521 52280 Uniforms 19,228 18,530 23,898 24,251 24,803 25,324 25,856 52300 Safety Footwear 16,015 18,996 28,800 28,447 27,080 27,649 28,229 52310 Telephone/Communic Equip/Suppl 2,273 1,246 300 965 300 306 313 52320 Office Supplies 20,432 20,020 30,850 26,850 29,850 30,477 31,117 52330 Computer Supplies 39,143 3,560 30,900 32,900 350,354 153,511 156,735 52340 Computer Equipment - Non- Capital 11,513 4,619 960 18,225 7,400 7,555 7,714 52380 Publications/Training Supplies 6,912 8,291 8,331 8,331 8,931 9,119 9,310 110 METROPOLITAN ST. LOUIS SEWER DISTRICT FY23 General Fund Budget and Two Year Projection T8000 - Engineering Department Total Actual Actual Budget Forecast Budget Projected Projected FY20 FY21 FY22 FY22 FY23 FY24 FY25 52390 Administrative Supplies 3,518 915 5,520 3,520 5,520 5,636 5,754 52400 Furniture & Office Equipment - Non-Capital 4,442 10,823 6,000 6,000 3,700 3,778 3,857 Total Supplies $484,356 $375,046 $505,904 $519,984 $853,484 $667,207 $681,219 53270 Telephone Usage 53,956 53,326 53,028 53,028 52,180 54,789 57,528 Total Usage $53,956 $53,326 $53,028 $53,028 $52,180 $54,789 $57,528 54050 Office System Services 3,076 24,205 9,300 5,000 6,300 6,432 6,567 54060 Printing Services 7,008 6,321 22,810 21,210 19,810 20,226 20,651 54080 Advertising Services 17,736 (1,189)42,800 42,800 42,800 43,699 44,616 54100 Travel Expenses 108,492 32,603 96,832 96,582 89,700 91,583 93,506 54140 Training Programs/Seminar Fees 35,267 17,674 43,209 48,209 46,454 47,430 48,426 54160 Data Imaging Services 38,883 5,518 35,300 30,300 35,000 35,735 36,485 54180 Courier And Freight 47,696 45,680 47,550 47,570 55,525 56,691 57,882 54190 Property & Other Space Rental 14,770 10,650 14,500 16,500 14,700 15,009 15,324 54420 Court Costs & Lien Fees 894 1,787 2,500 2,500 2,000 2,042 2,085 54440 Easement Acquisitions/Fees 35,438 32,749 25,000 25,000 34,000 34,714 35,443 54520 Professional Service 246,935 997,394 504,000 504,000 779,000 591,159 603,573 54530 Building Repairs & Services -150 ----- 54540 Janitorial Services 50,868 85,851 85,200 45,000 40,000 40,840 41,698 54560 Motor Vehicle Services 11,797 17,280 20,328 20,328 26,328 27,118 27,931 54570 Machinery & Equipment Services 7,190 3,033 1,500 2,000 1,500 1,534 1,570 54580 Equipment Rental 456 1,386 1,500 1,500 1,600 1,648 1,697 54610 Instrument Repair Services 55,965 59,914 56,600 56,600 72,150 73,665 75,212 54640 Damage Repairs & Services 2,300 -2,000 2,138 2,000 2,042 2,085 54650 Waste Hauling 23,755 13,388 27,700 27,700 27,700 28,282 28,876 54670 Other Governmental Fees 2,525 2,999 3,000 3,000 3,000 3,063 3,127 54680 Laboratory Testing Services 33,898 124,452 65,000 65,000 75,000 76,575 78,183 54710 Community Outreach Programs 4,497 29,635 17,500 17,500 17,500 17,867 18,243 54720 Tree Removal/Weed Spraying --3,000 3,000 5,000 5,105 5,212 Total Contractual Services $749,446 $1,511,478 $1,127,129 $1,083,437 $1,397,067 $1,222,459 $1,248,393 55030 Structural Improvements 50,500 ------ 55080 Instruments & Apparatus 27,919 54,099 106,000 127,200 54,500 55,644 56,813 55110 Computer Equipment (9,205)15,000 -(11,745)--- 111 METROPOLITAN ST. LOUIS SEWER DISTRICT FY23 General Fund Budget and Two Year Projection T8000 - Engineering Department Total Actual Actual Budget Forecast Budget Projected Projected FY20 FY21 FY22 FY22 FY23 FY24 FY25 55115 Intangible (Software)141,540 ------ Total Capital Outlay $210,754 $69,099 $106,000 $115,455 $54,500 $55,644 $56,813 Total General Fund Operating Expense $25,707,599 $25,743,115 $27,714,682 $25,567,027 $29,243,024 $29,515,384 $30,391,645 112 REVENUE FUNDS These funds were established to account for proceeds from the wastewater and stormwater user charges of the District. These revenues provide for the operation, maintenance and improvement of the District’s sewer infrastructure. Fund 3306 (Wastewater Revenue Fund) is a major revenue fund. 113 METROPOLITAN ST. LOUIS SEWER DISTRICT CHANGES IN FUND BALANCE 3000 - Revenue Funds FY20 FY21 FY22 FY22 FY23 FY24 FY25 Actual Actual Budget Forecast Budget Budget Budget FUND BALANCE B.O.P.$ -$ -$ -$ -$ -$ -$ - Revenues: Wastewater User Charge 425,147,699 420,781,205 436,597,999 447,056,101 459,279,591 475,048,501 471,984,219 Stormwater User Charge (1,801) (2,391)-(321)--- Total Revenues 425,145,898 420,778,814 436,597,999 447,055,780 459,279,591 475,048,501 471,984,219 Expenditures: Total Expenditures ------- Net Operating Income (Loss) 425,145,898 420,778,814 436,597,999 447,055,780 459,279,591 475,048,501 471,984,219 Interfund Transfers (425,145,898) (420,778,814) 436,597,999 (447,055,780) 459,279,591 (475,048,501) (471,984,219) Increase (Decrease) in Fund Bal.------- Percentage of Change 0%0%0%0%0%0%0% FUND BALANCE E.O.P.$ -$ -$ -$ -$ -$ -$ - 114 Projected Revenue WASTEWATER USER CHARGE Metered Single Family $201,926,876 Unmetered Single Family 51,895,348 Metered Multi-Family 46,517,159 Unmetered Multi-Family 28,350,253 Non-residential 122,298,003 Extra Strength Surcharges 6,636,607 Customer Assistance Program 1,655,260 Subtotal WASTEWATER USER CHARGE $459,279,506 GENERAL FUND USER CHARGES Bad Debt Provision ($5,735,040) Adjustments, Late Charges & Other 6,683,222 $948,182 USER CHARGE REVENUE $460,227,688 METROPOLITAN ST. LOUIS SEWER DISTRICT Projected User Charge Revenue FY23 BUDGET COMPOSITE Residential, $330.3, 72% Non Residental, 128.9, 28% Wastewater User Charge Revenue Dollars Total Revenue $459.3M Residential, 405,280 , 94% Non Residental, 24,001, 6% Wastewater User Accounts Total Accounts 429,281 The pie chart shows the distribution of revenue and accounts expected to be billed between residential and non-residential accounts. The smaller class of accounts (non-residential) contributes a proportionately greater amount of the user charge revenues. 115 METROPOLITAN ST. LOUIS SEWER DISTRICT CHANGES IN FUND BALANCE 3306 - Wastewater Revenue Fund FY20 FY21 FY22 FY22 FY23 FY24 FY25 Actual Actual Budget Forecast Budget Budget Budget FUND BALANCE B.O.P.$ -$ -$ -$ -$ -$ -$ - Revenues: Wastewater User Charge 425,147,699 420,781,205 436,597,999 447,056,101 459,279,591 475,048,501 471,984,219 Total Revenues 425,147,699 420,781,205 436,597,999 447,056,101 459,279,591 475,048,501 471,984,219 Expenditures: Total Expenditures ------- Net Operating Income (Loss) 425,147,699 420,781,205 436,597,999 447,056,101 459,279,591 475,048,501 471,984,219 Interfund Transfers 425,147,699 420,781,205 436,597,999 447,056,101 459,279,591 475,048,501 471,984,219 Increase (Decrease) in Fund Bal.------- Percentage of Change ------- FUND BALANCE E.O.P.$ -$ -$ -$ -$ -$ - $- 116 Number of Accounts Billed (Annualized) Projected Annual Volume Base Charge $/service Volume Charge $/unit Projected Revenue Percent of Total RESIDENTIAL Metered Single Family 3,651,270 18,456,446 CCFs 28.26 5.35 $201,926,876 Low Income Assistance Credits - Metered 30,426 149,592 CCFs 14.13 2.68 830,078 Unmetered Single Family 669,732 28.26 18,926,626 Rooms Single Family 3,885,984 3.17 12,318,569 Water Closets Single Family 995,892 11.80 11,751,526 Baths Single Family 763,524 9.84 7,513,076 Separate Showers Single Family 140,808 9.84 1,385,551 Customer Assistance Program - Unmetered 15,246 129,552 580,910 Metered MultiFamily 245,328 7,398,914 CCFs 28.26 5.35 46,517,159 Customer Assistance Program - Metered 648 4,764 CCFs- -21,900 Unmetered Multifamily 247,200 28.26 6,985,872 Rooms Multifamily 2,480,346 3.17 7,862,697 Water Closets Multifamily 634,260 11.80 7,484,268 Baths Multifamily 582,306 9.84 5,729,891 Separate Showers Multifamily 29,220 9.84 287,525 Customer Assistance Program - Unmetered 4,236 57,696 --222,371 $330,344,896 71.9% NON-RESIDENTIAL Compliance 1 and Base 275,019 28.26 4.71 9,067,376 Compliance 2 and Base 2,814 28.26 65.80 264,685 Compliance 3 and Base 6,936 28.26 140.99 1,173,918 Compliance 4 and Base 1,908 28.26 187.98 412,586 Compliance 5 and Base 1,200 28.26 234.98 315,888 Total Non-residential Tier Charges 287,877 $11,234,453 Volume 20,759,542 CCFs 5.35 111,063,550 Extra Strength Surcharges Suspended Solids over 300 ppm 5,004 Tons 320.36 1,603,081 BOD's over 300 ppm 4,800 Tons 860.43 4,130,064 COD's over 600 ppm 2,100 Tons 430.22 903,462 $128,934,610 28.1% $459,279,506 100.0% Subtotal: RESIDENTIAL Subtotal: NON-RESIDENTIAL TOTAL WASTEWATER USER CHARGE REVENUE METROPOLITAN ST. LOUIS SEWER DISTRICT Projected User Charge Revenue WASTEWATER REVENUE FUND (3306) FY23 BUDGET Compliance Charge $/service 117 METROPOLITAN ST. LOUIS SEWER DISTRICT CHANGES IN FUND BALANCE 3307 - Stormwater Revenue Fund *The Stormwater User Charge was eliminated in FY17 and replaced with a new Stormwater Operation and Maintenance Property Tax approved by the voters in the April 2016 election. FY20 FY21 FY22 FY22 FY23 FY24 FY25 Actual Actual Budget Forecast Budget Budget Budget FUND BALANCE B.O.P.$ -$ -$ -$ -$ -$ -$ - Revenues: Stormwater User Charge (1,801) (2,391)-(321)--- Total Revenues (1,801) (2,391)-(321)--- Expenditures: Total Expenditures ------- Net Operating Income (Loss) (1,801) (2,391)-(321)--- Interfund Transfers 1,801 2,391 -321 --- Increase (Decrease) in Fund Bal.------- Percentage of Change ------- FUND BALANCE E.O.P.$ -$ -$ -$ -$ -$ -$ - 118 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 are primarily stormwater dedicated funds for projects and stormwater operations and maintenance. Fund balances will be spent on either projects or maintenance and operation expense primarily related to stormwater activities. STORMWATER FUNDS 119 METROPOLITAN ST. LOUIS SEWER DISTRICT CHANGES IN FUND BALANCE 5000 - Stormwater Funds FY20 FY21 FY22 FY22 FY23 FY24 FY25 Actual Actual Budget Forecast Budget Budget Budget FUND BALANCE B.O.P.$38,297,555 $39,636,266 $33,812,488 $34,258,618 $34,489,729 $25,201,656 $17,099,923 Taxes 35,502,655 35,475,118 35,065,067 34,369,278 35,388,418 35,388,418 35,388,418 Interest on Investments 1,507,265 65,061 336,000 81,885 296,972 210,284 130,774 Miscellaneous 2,783,095 - 1,400,000 1,400,000 - 13,900,000 - Total Revenues 39,793,014 35,540,178 36,801,067 35,851,163 35,685,390 49,498,702 35,519,192 Contractual Services 517,589 515,760 525,976 525,976 530,826 530,826 530,826 Construction and Engineering 14,525,641 17,164,401 11,245,000 11,853,060 17,087,000 28,925,000 13,270,000 Principal Payments ------- Interfund Labor Transfers 23,437,995 23,218,108 25,473,570 23,245,559 27,355,637 28,144,608 29,215,771 Total Expenditures 38,481,225 40,898,269 37,244,546 35,624,595 44,973,463 57,600,434 43,016,597 Net Operating Income (Loss) 1,311,789 (5,358,091) (443,480) 226,567 (9,288,073) (8,101,732) (7,497,405) Interfund Transfers 26,922 (19,557)-4,543 --- Increase (Decrease) in Fund Bal.1,338,711 (5,377,648) (443,480) 231,111 (9,288,073) (8,101,732) (7,497,405) Percentage of Change 3%-14%-1%1%-27%-32%-44% FUND BALANCE E.O.P.$39,636,266 $34,258,618 $33,369,009 $34,489,729 $25,201,656 $17,099,923 $9,602,518 120 METROPOLITAN ST. LOUIS SEWER DISTRICT CHANGES IN FUND BALANCE 5110 - Stormwater Regulatory Fund FY20 FY21 FY22 FY22 FY23 FY24 FY25 Actual Actual Budget Forecast Budget Budget Budget FUND BALANCE B.O.P.$9,745,602 $9,999,033 $7,397,552 $7,261,068 $6,829,652 $5,513,223 $4,584,983 Taxes 5,956,229 5,946,484 5,744,132 5,762,988 5,881,778 5,881,778 5,881,778 Interest on Investments 280,127 12,441 74,900 21,059 61,407 49,629 38,887 Total Revenues 6,236,356 5,958,925 5,819,032 5,784,047 5,943,186 5,931,407 5,920,665 Contractual Services 86,873 86,498 86,162 86,162 88,227 88,227 88,227 Construction and Engineering 273,532 2,950,000 300,000 300,000 937,000 350,000 350,000 Principal Payments ------- Interfund Labor Transfers 5,627,455 5,654,179 5,830,062 5,830,062 6,234,388 6,421,420 6,614,063 Total Expenditures 5,987,859 8,690,678 6,216,224 6,216,224 7,259,615 6,859,647 7,052,289 Net Operating Income (Loss) 248,497 (2,731,753) (397,192) (432,178) (1,316,429) (928,239) (1,131,624) Interfund Transfers 4,934 (6,212)-762 --- Increase (Decrease) in Fund Bal.253,431 (2,737,965) (397,192) (431,416) (1,316,429) (928,239) (1,131,624) Percentage of Change 3%-27%-5%-6%-19%-17%-25% FUND BALANCE E.O.P.$9,999,033 $7,261,068 $7,000,359 $6,829,652 $5,513,223 $4,584,983 $3,453,359 121 METROPOLITAN ST. LOUIS SEWER DISTRICT CHANGES IN FUND BALANCE 5120 - Districtwide Stormwater Fund FY20 FY21 FY22 FY22 FY23 FY24 FY25 Actual Actual Budget Forecast Budget Budget Budget FUND BALANCE B.O.P.$28,551,953 $29,888,022 $26,414,937 $26,997,551 $27,660,077 $19,688,433 $12,514,940 Taxes 29,546,426 29,528,633 29,320,935 28,606,290 29,506,639 29,506,639 29,506,639 Interest on Investments 1,227,137 52,620 261,100 60,826 235,565 160,655 91,888 Miscellaneous 2,783,095 - 1,400,000 1,400,000 - 13,900,000 - Total Revenues 33,556,658 29,581,253 30,982,035 30,067,116 29,742,204 43,567,294 29,598,527 Contractual Services 430,717 429,262 439,814 439,814 442,600 442,600 442,600 Construction and Engineering 14,252,109 14,291,560 10,945,000 11,553,060 16,150,000 28,575,000 12,920,000 Principal Payments ------- Interfund Labor Transfers 17,495,751 17,563,929 19,643,508 17,415,497 21,121,248 21,723,188 22,601,708 Total Expenditures 32,178,578 32,284,750 31,028,322 29,408,371 37,713,848 50,740,787 35,964,308 Net Operating Income (Loss) 1,378,080 (2,703,497) (46,287) 658,745 (7,971,644) (7,173,493) (6,365,781) Interfund Transfers (42,012) (186,974)-3,781 --- Increase (Decrease) in Fund Bal.1,336,068 (2,890,471) (46,287) 662,526 (7,971,644) (7,173,493) (6,365,781) Percentage of Change 5%-10% -2%-29%-36%-51% FUND BALANCE E.O.P.$29,888,022 $26,997,551 $26,368,650 $27,660,077 $19,688,433 $12,514,940 $6,149,159 122 METROPOLITAN ST. LOUIS SEWER DISTRICT CHANGES IN FUND BALANCE 5130 - Stormwater Operations and Maintenance Fund FY20 FY21 FY22 FY22 FY23 FY24 FY25 Actual Actual Budget Forecast Budget Budget Budget FUND BALANCE B.O.P.$-$(250,789)$-$-$-$-$- Total Revenues ------- Construction and Engineering - (77,159)----- Principal Payments ------- Interfund Labor Transfers 314,789 ------ Total Expenditures 314,789 (77,159)----- Net Operating Income (Loss) (314,789) 77,159 ----- Interfund Transfers 64,000 173,630 ----- Increase (Decrease) in Fund Bal.(250,789) 250,789 ----- Percentage of Change --100% - - - - - FUND BALANCE E.O.P.$(250,789)$-$-$-$-$-$- 123 FY23 BUDGET 124 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 were reinstated, allowing stormwater projects to start. In addition, in the FY23 budget, an OMCI fund for the Gravois Creek Trunk Subdistrict will be reinstated. Fund balances will be spent on either projects or maintenance and operation expense in the respective subdistricts. OPERATION, MAINTENANCE and CONSTRUCTION IMPROVEMENT FUNDS 125 METROPOLITAN ST. LOUIS SEWER DISTRICT CHANGES IN FUND BALANCE 5000 - OMCI Funds FY20 FY21 FY22 FY22 FY23 FY24 FY25 Actual Actual Budget Forecast Budget Budget Budget FUND BALANCE B.O.P.$11,681,406 $11,510,403 $13,890,881 $13,615,525 $15,347,489 $16,751,599 $13,800,873 Taxes (20,696) 8,255,566 8,108,876 8,246,456 9,834,062 9,834,062 9,834,062 Interest on Investments 531,301 22,152 135,700 40,394 159,690 150,413 172,832 Connection and Other Fees 16,818 1,550 ----- Miscellaneous 157,744 589 -1,085 --- Total Revenues 685,166 8,279,858 8,244,576 8,287,936 9,993,752 9,984,475 10,006,894 Contractual Services 157 120,951 121,633 121,636 147,511 147,511 147,511 Construction and Engineering 344,499 5,561,355 5,543,522 5,844,936 7,276,244 11,564,244 1,085,000 Principal Payments ------- Interfund Labor Transfers 488,620 487,317 1,186,967 589,399 1,165,887 1,223,446 1,016,671 Total Expenditures 833,276 6,169,622 6,852,122 6,555,971 8,589,642 12,935,201 2,249,182 Net Operating Income (Loss) (148,110) 2,110,236 1,392,454 1,731,965 1,404,110 (2,950,726) 7,757,712 Interfund Transfers (22,892) (5,114)----- Increase (Decrease) in Fund Bal.(171,003) 2,105,121 1,392,454 1,731,965 1,404,110 (2,950,726) 7,757,712 Percentage of Change -1%18%10%13%9%-18%56% FUND BALANCE E.O.P.$11,510,403 $13,615,525 $15,283,335 $15,347,489 $16,751,599 $13,800,873 $21,558,585 126 METROPOLITAN ST. LOUIS SEWER DISTRICT CHANGES IN FUND BALANCE 5401 - Bond Place Special Taxing Subdistrict FY20 FY21 FY22 FY22 FY23 FY24 FY25 Actual Actual Budget Forecast Budget Budget Budget FUND BALANCE B.O.P.$63,698 $42,826 $44,141 $38,330 $39,597 $39,992 $40,388 Interest on Investments 814 29 500 182 396 396 396 Miscellaneous 1,206 589 -1,085 --- Total Revenues 2,020 618 500 1,267 396 396 396 Principal Payments ------- Total Expenditures ------- Net Operating Income (Loss) 2,020 618 500 1,267 396 396 396 Interfund Transfers (22,892) (5,114)----- Increase (Decrease) in Fund Bal.(20,872) (4,496)500 1,267 396 396 396 Percentage of Change -33%-10%1%3%1%1%1% FUND BALANCE E.O.P.$42,826 $38,330 $44,641 $39,597 $39,992 $40,388 $40,784 127 METROPOLITAN ST. LOUIS SEWER DISTRICT CHANGES IN FUND BALANCE 5563 - Clayton Central OMCI Fund FY20 FY21 FY22 FY22 FY23 FY24 FY25 Actual Actual Budget Forecast Budget Budget Budget FUND BALANCE B.O.P.$2,010,853 $2,074,740 $2,186,763 $2,175,761 $2,029,442 $2,049,736 $380,030 Taxes -(10)----- Interest on Investments 63,887 3,031 12,400 8,004 20,294 11,886 3,067 Total Revenues 63,887 3,022 12,400 8,004 20,294 11,886 3,067 Contractual Services - ------ Construction and Engineering - (98,000)--- 1,590,000 - Principal Payments ------- Interfund Labor Transfers -- 154,324 154,324 - 91,592 82,242 Total Expenditures - (98,000) 154,324 154,324 - 1,681,592 82,242 Net Operating Income (Loss) 63,887 101,022 (141,924) (146,320) 20,294 (1,669,706) (79,175) Interfund Transfers ------- Increase (Decrease) in Fund Bal.63,887 101,022 (141,924) (146,320) 20,294 (1,669,706) (79,175) Percentage of Change 3%5%-6%-7%1%-81%-21% FUND BALANCE E.O.P.$2,074,740 $2,175,761 $2,044,839 $2,029,442 $2,049,736 $380,030 $300,855 128 METROPOLITAN ST. LOUIS SEWER DISTRICT CHANGES IN FUND BALANCE 5564 - Coldwater Creek OMCI Fund FY20 FY21 FY22 FY22 FY23 FY24 FY25 Actual Actual Budget Forecast Budget Budget Budget FUND BALANCE B.O.P.$182,825 $408,437 $1,654,053 $1,615,513 $1,772,428 $1,863,863 $1,924,588 Taxes (6,448) 2,163,750 2,024,681 2,134,664 2,048,662 2,048,662 2,048,662 Interest on Investments 25,944 737 20,600 2,850 18,091 18,668 28,069 Total Revenues 19,496 2,164,487 2,045,281 2,137,514 2,066,753 2,067,330 2,076,731 Contractual Services 46 31,310 30,370 30,370 30,730 30,730 30,730 Construction and Engineering (234,255) 871,847 1,076,519 1,859,544 1,676,519 1,739,519 - Principal Payments ------- Interfund Labor Transfers 28,094 54,255 155,928 90,685 268,069 236,356 179,850 Total Expenditures (206,115) 957,411 1,262,818 1,980,599 1,975,318 2,006,605 210,579 Net Operating Income (Loss) 225,611 1,207,077 782,463 156,915 91,435 60,725 1,866,151 Interfund Transfers ------- Increase (Decrease) in Fund Bal.225,611 1,207,077 782,463 156,915 91,435 60,725 1,866,151 Percentage of Change 123%296%47%10%5%3%97% FUND BALANCE E.O.P.$408,437 $1,615,513 $2,436,517 $1,772,428 $1,863,863 $1,924,588 $3,790,739 129 METROPOLITAN ST. LOUIS SEWER DISTRICT CHANGES IN FUND BALANCE 5565 - Creve Coeur Frontenac OMCI Fund FY20 FY21 FY22 FY22 FY23 FY24 FY25 Actual Actual Budget Forecast Budget Budget Budget FUND BALANCE B.O.P.$153,065 $204,524 $207,063 $204,734 $205,532 $207,587 $209,643 Taxes -(49)----- Interest on Investments 6,048 258 2,100 798 2,055 2,055 2,055 Total Revenues 6,047 210 2,100 798 2,055 2,055 2,055 Contractual Services - ------ Construction and Engineering (46,756)------ Principal Payments ------- Interfund Labor Transfers 1,345 -8,336 ---- Total Expenditures (45,411)-8,336 ---- Net Operating Income (Loss) 51,459 210 (6,236)798 2,055 2,055 2,055 Interfund Transfers ------- Increase (Decrease) in Fund Bal.51,459 210 (6,236)798 2,055 2,055 2,055 Percentage of Change 34% --3% -1%1%1% FUND BALANCE E.O.P.$204,524 $204,734 $200,828 $205,532 $207,587 $209,643 $211,698 130 METROPOLITAN ST. LOUIS SEWER DISTRICT CHANGES IN FUND BALANCE 5566 - Deer Creek OMCI Fund FY20 FY21 FY22 FY22 FY23 FY24 FY25 Actual Actual Budget Forecast Budget Budget Budget FUND BALANCE B.O.P.$4,806,763 $3,391,840 $3,754,329 $3,679,585 $5,185,102 $5,748,289 $3,464,973 Taxes (3,689) 3,898,842 3,895,713 3,906,218 4,021,105 4,021,105 4,021,105 Interest on Investments 174,467 6,828 41,200 10,986 54,395 45,296 51,296 Total Revenues 170,777 3,905,670 3,936,913 3,917,204 4,075,500 4,066,401 4,072,401 Contractual Services 12 57,797 58,436 58,436 60,317 60,317 60,317 Construction and Engineering 1,405,159 3,317,735 2,557,164 2,117,438 2,903,164 5,714,164 - Principal Payments ------- Interfund Labor Transfers 180,529 242,393 511,916 235,813 548,833 575,236 432,182 Total Expenditures 1,585,700 3,617,925 3,127,515 2,411,687 3,512,314 6,349,717 492,499 Net Operating Income (Loss) (1,414,923) 287,745 809,398 1,505,517 563,186 (2,283,316) 3,579,902 Interfund Transfers ------- Increase (Decrease) in Fund Bal. (1,414,923) 287,745 809,398 1,505,517 563,186 (2,283,316) 3,579,902 Percentage of Change -29%8%22%41%11%-40%103% FUND BALANCE E.O.P.$3,391,840 $3,679,585 $4,563,727 $5,185,102 $5,748,289 $3,464,973 $7,044,875 131 METROPOLITAN ST. LOUIS SEWER DISTRICT CHANGES IN FUND BALANCE 5571 - Gravois Creek OMCI Fund FY20 FY21 FY22 FY22 FY23 FY24 FY25 Actual Actual Budget Forecast Budget Budget Budget FUND BALANCE B.O.P.$946,078 $913,474 $870,481 $854,439 $535,458 $896,440 $1,567,336 Taxes (1,874) (6,338)-70 1,521,689 1,521,689 1,521,689 Interest on Investments 47,384 2,148 6,900 1,219 7,124 12,187 20,200 Total Revenues 45,511 (4,190)6,900 1,289 1,528,813 1,533,875 1,541,889 Contractual Services 5 (57)-2 22,825 22,825 22,825 Construction and Engineering (3,585) 21,469 280,000 278,229 1,042,722 742,722 445,000 Principal Payments ------- Interfund Labor Transfers 81,695 33,433 67,649 42,039 102,283 97,432 109,861 Total Expenditures 78,115 54,845 347,649 320,270 1,167,830 862,980 577,686 Net Operating Income (Loss) (32,604) (59,035) (340,749) (318,981) 360,982 670,896 964,203 Interfund Transfers ------- Increase (Decrease) in Fund Bal.(32,604) (59,035) (340,749) (318,981) 360,982 670,896 964,203 Percentage of Change -3%-6%-39%-37%67%75%62% FUND BALANCE E.O.P.$913,474 $854,439 $529,732 $535,458 $896,440 $1,567,336 $2,531,539 132 METROPOLITAN ST. LOUIS SEWER DISTRICT CHANGES IN FUND BALANCE 5574 - Loretta Joplin OMCI Fund FY20 FY21 FY22 FY22 FY23 FY24 FY25 Actual Actual Budget Forecast Budget Budget Budget FUND BALANCE B.O.P.$264,100 $268,227 $269,323 $283,739 $284,843 $287,692 $290,540 Taxes (100)(192)- ---- Interest on Investments 7,873 391 2,700 1,104 2,848 2,848 2,848 Total Revenues 7,774 199 2,700 1,104 2,848 2,848 2,848 Contractual Services - ------ Construction and Engineering - (16,612)----- Principal Payments ------- Interfund Labor Transfers 3,646 1,298 6,533 ---- Total Expenditures 3,647 (15,313)6,533 ---- Net Operating Income (Loss) 4,127 15,512 (3,833)1,104 2,848 2,848 2,848 Interfund Transfers ------- Increase (Decrease) in Fund Bal.4,127 15,512 (3,833)1,104 2,848 2,848 2,848 Percentage of Change 2%6%-1% -1%1%1% FUND BALANCE E.O.P.$268,227 $283,739 $265,489 $284,843 $287,692 $290,540 $293,388 133 METROPOLITAN ST. LOUIS SEWER DISTRICT CHANGES IN FUND BALANCE 5576 - Maline Creek OMCI Fund FY20 FY21 FY22 FY22 FY23 FY24 FY25 Actual Actual Budget Forecast Budget Budget Budget FUND BALANCE B.O.P.$142,840 $181,076 $711,959 $637,810 $1,174,697 $1,147,981 $1,480,864 Taxes (3,721) 651,865 697,749 651,188 715,795 715,795 715,795 Interest on Investments 13,930 440 9,600 3,763 11,556 12,964 16,440 Total Revenues 10,209 652,305 707,349 654,951 727,351 728,759 732,235 Contractual Services 47 9,226 10,466 10,466 10,737 10,737 10,737 Construction and Engineering (53,627) 100,903 80,000 80,000 685,000 334,000 269,000 Principal Payments ------- Interfund Labor Transfers 25,553 85,441 27,598 27,598 58,329 51,139 60,828 Total Expenditures (28,027) 195,571 118,064 118,064 754,066 395,876 340,565 Net Operating Income (Loss) 38,236 456,734 589,285 536,887 (26,716) 332,883 391,669 Interfund Transfers ------- Increase (Decrease) in Fund Bal.38,236 456,734 589,285 536,887 (26,716) 332,883 391,669 Percentage of Change 27%252%83%84%-2%29%26% FUND BALANCE E.O.P.$181,076 $637,810 $1,301,244 $1,174,697 $1,147,981 $1,480,864 $1,872,533 134 METROPOLITAN ST. LOUIS SEWER DISTRICT CHANGES IN FUND BALANCE 5583 - Sugar Creek OMCI Fund FY20 FY21 FY22 FY22 FY23 FY24 FY25 Actual Actual Budget Forecast Budget Budget Budget FUND BALANCE B.O.P.$296,927 $57,073 $286,095 $282,861 $434,587 $553,316 $682,636 Taxes (175) 302,563 296,079 304,079 298,601 298,601 298,601 Interest on Investments 7,080 161 3,200 1,249 4,915 6,100 6,127 Total Revenues 6,905 302,724 299,279 305,327 303,516 304,701 304,727 Contractual Services -4,430 4,441 4,441 4,479 4,479 4,479 Construction and Engineering 210,643 70,478 149,498 148,421 149,498 149,498 371,000 Principal Payments ------- Interfund Labor Transfers 36,116 2,028 56,985 739 30,810 21,404 41,033 Total Expenditures 246,759 76,936 210,925 153,601 184,787 175,381 416,512 Net Operating Income (Loss) (239,854) 225,788 88,354 151,726 118,729 129,320 (111,785) Interfund Transfers ------- Increase (Decrease) in Fund Bal.(239,854) 225,788 88,354 151,726 118,729 129,320 (111,785) Percentage of Change -81%396%31%54%27%23%-16% FUND BALANCE E.O.P.$57,073 $282,861 $374,448 $434,587 $553,316 $682,636 $570,851 135 METROPOLITAN ST. LOUIS SEWER DISTRICT CHANGES IN FUND BALANCE 5584 - University City OMCI Fund FY20 FY21 FY22 FY22 FY23 FY24 FY25 Actual Actual Budget Forecast Budget Budget Budget FUND BALANCE B.O.P.$946,156 $920,313 $614,590 $584,000 $763,510 $902,538 $568,790 Taxes (3,132) 999,934 947,642 1,002,340 976,890 976,890 976,890 Interest on Investments 89,296 3,526 5,900 (645)8,289 7,238 9,855 Total Revenues 86,163 1,003,460 953,542 1,001,695 985,179 984,128 986,745 Contractual Services 24 14,513 14,215 14,215 14,653 14,653 14,653 Construction and Engineering (3,128) 1,280,924 790,049 773,012 695,049 1,170,049 - Principal Payments ------- Interfund Labor Transfers 115,110 44,336 158,716 34,957 136,449 133,173 97,816 Total Expenditures 112,006 1,339,773 962,980 822,184 846,151 1,317,876 112,469 Net Operating Income (Loss) (25,843) (336,313) (9,438) 179,511 139,028 (333,748) 874,275 Interfund Transfers ------- Increase (Decrease) in Fund Bal.(25,843) (336,313) (9,438) 179,511 139,028 (333,748) 874,275 Percentage of Change -3%-37%-2%31%18%-37%154% FUND BALANCE E.O.P.$920,313 $584,000 $605,153 $763,510 $902,538 $568,790 $1,443,065 136 METROPOLITAN ST. LOUIS SEWER DISTRICT CHANGES IN FUND BALANCE 5587 - Watkins Creek OMCI Fund FY20 FY21 FY22 FY22 FY23 FY24 FY25 Actual Actual Budget Forecast Budget Budget Budget FUND BALANCE B.O.P.$465,609 $476,022 $480,365 $465,439 $1,355 $- $- Taxes (736) (5,122)- ---- Interest on Investments 20,274 999 2,200 (84)--- Total Revenues 19,538 (4,123)2,200 (84)--- Contractual Services 12 8 ----- Construction and Engineering -- 486,000 464,000 --- Principal Payments ------- Interfund Labor Transfers 9,114 6,452 --1,355 -- Total Expenditures 9,126 6,460 486,000 464,000 1,355 -- Net Operating Income (Loss) 10,413 (10,582) (483,800) (464,084) (1,355)-- Interfund Transfers ------- Increase (Decrease) in Fund Bal.10,413 (10,582) (483,800) (464,084) (1,355)-- Percentage of Change 2%-2%-101%-100%-100% - - FUND BALANCE E.O.P.$476,022 $465,439 $(3,435) $1,355 $-$- $- 137 METROPOLITAN ST. LOUIS SEWER DISTRICT CHANGES IN FUND BALANCE 5589 - Wellston OMCI Fund FY20 FY21 FY22 FY22 FY23 FY24 FY25 Actual Actual Budget Forecast Budget Budget Budget FUND BALANCE B.O.P.$210,298 $215,525 $217,027 $214,982 $215,585 $217,741 $219,896 Taxes (486)(826)-(235)--- Interest on Investments 5,722 285 2,200 838 2,156 2,156 2,156 Total Revenues 5,236 (540)2,200 604 2,156 2,156 2,156 Contractual Services 9 2 -1 --- Principal Payments ------- Total Expenditures 9 2 -1 --- Net Operating Income (Loss) 5,227 (543)2,200 603 2,156 2,156 2,156 Interfund Transfers ------- Increase (Decrease) in Fund Bal.5,227 (543)2,200 603 2,156 2,156 2,156 Percentage of Change 2% -1% -1%1%1% FUND BALANCE E.O.P.$215,525 $214,982 $219,227 $215,585 $217,741 $219,896 $222,052 138 METROPOLITAN ST. LOUIS SEWER DISTRICT CHANGES IN FUND BALANCE 5590 - Mo River Bonfil Subd #448 OMCI Fund FY20 FY21 FY22 FY22 FY23 FY24 FY25 Actual Actual Budget Forecast Budget Budget Budget FUND BALANCE B.O.P.$695,812 $1,656,566 $1,674,218 $1,658,788 $1,665,234 $1,681,887 $1,698,539 Taxes 53 ------ Interest on Investments 44,818 2,222 17,000 6,446 16,652 16,652 16,652 Total Revenues 44,871 2,222 17,000 6,446 16,652 16,652 16,652 Construction and Engineering (916,543)------ Principal Payments ------- Interfund Labor Transfers 661 ------ Total Expenditures (915,882)------ Net Operating Income (Loss) 960,754 2,222 17,000 6,446 16,652 16,652 16,652 Interfund Transfers ------- Increase (Decrease) in Fund Bal.960,754 2,222 17,000 6,446 16,652 16,652 16,652 Percentage of Change 138% -1% -1%1%1% FUND BALANCE E.O.P.$1,656,566 $1,658,788 $1,691,218 $1,665,234 $1,681,887 $1,698,539 $1,715,191 139 METROPOLITAN ST. LOUIS SEWER DISTRICT CHANGES IN FUND BALANCE 5591 - Meramec River Basin Subd #449 OMCI Fund FY20 FY21 FY22 FY22 FY23 FY24 FY25 Actual Actual Budget Forecast Budget Budget Budget FUND BALANCE B.O.P.$64,687 $258,801 $263,237 $260,702 $261,691 $264,308 $266,925 Taxes (6)------ Interest on Investments 7,357 350 2,500 989 2,617 2,617 2,617 Connection and Other Fees 16,818 1,550 ----- Miscellaneous 156,537 ------ Total Revenues 180,706 1,900 2,500 989 2,617 2,617 2,617 Construction and Engineering (13,408)------ Principal Payments ------- Total Expenditures (13,408)------ Net Operating Income (Loss) 194,114 1,900 2,500 989 2,617 2,617 2,617 Interfund Transfers ------- Increase (Decrease) in Fund Bal.194,114 1,900 2,500 989 2,617 2,617 2,617 Percentage of Change 300%1%1% -1%1%1% FUND BALANCE E.O.P.$258,801 $260,702 $265,737 $261,691 $264,308 $266,925 $269,542 140 METROPOLITAN ST. LOUIS SEWER DISTRICT CHANGES IN FUND BALANCE 5593 - Sem Br Of River Des Peres OMCI Fund FY20 FY21 FY22 FY22 FY23 FY24 FY25 Actual Actual Budget Forecast Budget Budget Budget FUND BALANCE B.O.P.$14,496 $11,400 $188,392 $206,038 $327,165 $434,454 $545,436 Taxes (380) 251,194 247,013 248,133 251,320 251,320 251,320 Interest on Investments 3,115 88 2,300 991 3,789 4,837 6,542 Total Revenues 2,736 251,283 249,313 249,124 255,109 256,158 257,862 Contractual Services 1 3,721 3,705 3,705 3,770 3,770 3,770 Construction and Engineering - 50,195 124,292 124,292 124,292 124,292 - Principal Payments ------- Interfund Labor Transfers 5,831 2,727 35,738 - 19,759 17,114 12,858 Total Expenditures 5,832 56,644 163,735 127,997 147,821 145,175 16,628 Net Operating Income (Loss) (3,096) 194,639 85,578 121,127 107,289 110,982 241,234 Interfund Transfers ------- Increase (Decrease) in Fund Bal.(3,096) 194,639 85,578 121,127 107,289 110,982 241,234 Percentage of Change -21%1,707%45%59%33%26%44% FUND BALANCE E.O.P.$11,400 $206,038 $273,970 $327,165 $434,454 $545,436 $786,670 141 METROPOLITAN ST. LOUIS SEWER DISTRICT CHANGES IN FUND BALANCE 5594 - Black Creek Subd #455 OMCI Fund FY20 FY21 FY22 FY22 FY23 FY24 FY25 Actual Actual Budget Forecast Budget Budget Budget FUND BALANCE B.O.P.$417,199 $429,561 $468,844 $452,804 $451,263 $455,775 $460,288 Taxes (2)(47)----- Interest on Investments 13,292 658 4,400 1,703 4,513 4,513 4,513 Total Revenues 13,290 612 4,400 1,703 4,513 4,513 4,513 Contractual Services - ------ Construction and Engineering - (37,585)----- Principal Payments ------- Interfund Labor Transfers 927 14,954 3,244 3,244 --- Total Expenditures 927 (22,631)3,244 3,244 --- Net Operating Income (Loss) 12,363 23,243 1,156 (1,541)4,513 4,513 4,513 Interfund Transfers ------- Increase (Decrease) in Fund Bal.12,363 23,243 1,156 (1,541)4,513 4,513 4,513 Percentage of Change 3%5% - -1%1%1% FUND BALANCE E.O.P.$429,561 $452,804 $470,000 $451,263 $455,775 $460,288 $464,801 142 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. 143 METROPOLITAN ST. LOUIS SEWER DISTRICT CHANGES IN FUND BALANCE 6660 Sanitary Replacement Fund FY20 FY21 FY22 FY22 FY23 FY24 FY25 Actual Actual Budget Forecast Budget Budget Budget FUND BALANCE B.O.P.$189,217,709 $186,225,765 $278,112,248 $283,617,891 $204,701,832 $483,846,333 $376,467,085 Revenue Bonds 88,143,466 282,496,201 119,000,000 119,000,000 544,500,000 290,000,000 30,000,000 Interest on Investments 12,313,505 1,120,058 2,006,500 692,140 3,425,613 4,246,081 2,007,485 Connection and Other Fees 50,600 69,273 - 104,459 --- Miscellaneous 45,122 1,000,000 - 421,804 --- Total Revenues 100,552,693 284,685,531 121,006,500 120,218,403 547,925,613 294,246,081 32,007,485 Construction and Engineering 205,321,064 296,517,308 317,932,000 298,090,014 383,084,000 541,861,000 462,588,000 Principal Payments ------- Agency and Other Debt Expense 484,181 1,348,473 773,500 773,500 3,147,750 1,885,000 300,000 Interfund Labor Transfers 7,739,392 7,477,626 7,692,607 7,270,948 7,549,362 7,879,329 8,205,701 Total Expenditures 213,544,637 305,343,406 326,398,107 306,134,462 393,781,112 551,625,329 471,093,701 Net Operating Income (Loss) (112,991,944) (20,657,875) (205,391,607) (185,916,058) 154,144,501 (257,379,249) (439,086,216) Interfund Transfers 110,000,000 118,050,000 107,000,000 107,000,000 125,000,000 150,000,000 105,000,000 Increase (Decrease) in Fund Bal. (2,991,944) 97,392,125 (98,391,607) (78,916,058) 279,144,501 (107,379,249) (334,086,216) Percentage of Change -2%52%-35%-28%136%-22%-89% FUND BALANCE E.O.P.$186,225,765 $283,617,891 $179,720,641 $204,701,832 $483,846,333 $376,467,085 $42,380,869 144 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. 145 METROPOLITAN ST. LOUIS SEWER DISTRICT CHANGES IN FUND BALANCE 2000 - Principal and Interest Funds FY20 FY21 FY22 FY22 FY23 FY24 FY25 Actual Actual Budget Forecast Budget Budget Budget FUND BALANCE B.O.P.$71,177,710 $46,056,843 $49,724,455 $42,575,188 $43,732,474 $44,169,798 $44,607,123 Revenue Bonds 276,258,511 7,371,752 -- 28,486,911 - 133,560,000 Interest on Investments 1,747,835 87,653 522,600 241,425 437,325 437,325 437,325 Miscellaneous 110,728 12,349 -1,270 --- Total Revenues 278,117,074 7,471,754 522,600 242,695 28,924,236 437,325 133,997,325 Principal Payments 52,587,600 62,599,880 61,157,300 61,157,300 68,434,500 76,633,300 89,886,000 Interest Payments 84,045,981 58,831,730 63,285,283 62,031,334 64,298,800 64,949,500 65,888,100 Agency and Other Debt Expense 278,190,278 9,267,496 2,029,404 2,368,762 30,354,811 2,179,300 137,294,500 Total Expenditures 414,823,859 130,699,106 126,471,987 125,557,396 163,088,111 143,762,100 293,068,600 Net Operating Income (Loss) (136,706,785) (123,227,352) (125,949,387) (125,314,701) (134,163,875) (143,324,775) (159,071,275) Interfund Transfers 111,585,919 119,745,696 126,471,987 126,471,987 134,601,200 143,762,100 159,508,600 Increase (Decrease) in Fund Bal. (25,120,866) (3,481,656) 522,600 1,157,286 437,325 437,325 437,325 Percentage of Change -35%-8%1%3%1%1%1% FUND BALANCE E.O.P.$46,056,843 $42,575,188 $50,247,055 $43,732,474 $44,169,798 $44,607,123 $45,044,448 146 METROPOLITAN ST. LOUIS SEWER DISTRICT CHANGES IN FUND BALANCE 2804 - 2004B SRF - Prin & Int - WW FY20 FY21 FY22 FY22 FY23 FY24 FY25 Actual Actual Budget Forecast Budget Budget Budget FUND BALANCE B.O.P.$13,700,971 $13,740,269 $13,812,358 $13,916,836 $13,999,336 $14,139,329 $14,279,323 Interest on Investments 19,619 1,837 140,700 81,234 139,993 139,993 139,993 Miscellaneous 90,868 2,530 -1,258 --- Total Revenues 110,487 4,367 140,700 82,492 139,993 139,993 139,993 Principal Payments 19,475,600 19,963,100 20,657,300 20,657,300 20,995,500 21,537,300 22,082,000 Interest Payments 3,490,036 3,140,045 2,747,200 2,747,167 2,354,100 1,950,200 1,533,800 Agency and Other Debt Expense 1,034,553 912,055 783,900 783,925 672,000 558,700 442,800 Total Expenditures 24,000,189 24,015,201 24,188,400 24,188,392 24,021,600 24,046,200 24,058,600 Net Operating Income (Loss) (23,889,702) (24,010,834) (24,047,700) (24,105,900) (23,881,607) (23,906,207) (23,918,607) Interfund Transfers 23,929,000 24,187,400 24,188,400 24,188,400 24,021,600 24,046,200 24,058,600 Increase (Decrease) in Fund Bal.39,298 176,566 140,700 82,500 139,993 139,993 139,993 Percentage of Change -1%1%1%1%1%1% FUND BALANCE E.O.P.$13,740,269 $13,916,836 $13,953,058 $13,999,336 $14,139,329 $14,279,323 $14,419,316 147 METROPOLITAN ST. LOUIS SEWER DISTRICT CHANGES IN FUND BALANCE 2812 - 2010B SR Rev Bond - Prin & Int - WW FY20 FY21 FY22 FY22 FY23 FY24 FY25 Actual Actual Budget Forecast Budget Budget Budget FUND BALANCE B.O.P.$3,252,858 $3,399,424 $3,440,441 $3,399,763 $3,408,891 $3,442,980 $3,477,069 Interest on Investments 134,006 7,262 35,100 17,882 34,089 34,089 34,089 Miscellaneous -4,320 ----- Total Revenues 134,006 11,582 35,100 17,882 34,089 34,089 34,089 Principal Payments ------- Interest Payments 3,340,841 3,334,743 3,334,700 3,343,454 3,334,700 3,343,500 3,334,700 Agency and Other Debt Expense 500 ------ Total Expenditures 3,341,341 3,334,743 3,334,700 3,343,454 3,334,700 3,343,500 3,334,700 Net Operating Income (Loss) (3,207,335) (3,323,161) (3,299,600) (3,325,572) (3,300,611) (3,309,411) (3,300,611) Interfund Transfers 3,353,900 3,323,500 3,334,700 3,334,700 3,334,700 3,343,500 3,334,700 Increase (Decrease) in Fund Bal.146,565 339 35,100 9,128 34,089 34,089 34,089 Percentage of Change 5% -1% -1%1%1% FUND BALANCE E.O.P.$3,399,424 $3,399,763 $3,475,541 $3,408,891 $3,442,980 $3,477,069 $3,511,158 148 METROPOLITAN ST. LOUIS SEWER DISTRICT CHANGES IN FUND BALANCE 2816 - 2011B SR Rev Bond - Prin & Int - WW FY20 FY21 FY22 FY22 FY23 FY24 FY25 Actual Actual Budget Forecast Budget Budget Budget FUND BALANCE B.O.P.$3,372,234 $3,496,203 $3,541,166 $2,246,312 $2,717,181 $2,744,353 $2,771,525 Revenue Bonds - (1,214,249)----- Interest on Investments 149,470 8,944 36,000 15,069 27,172 27,172 27,172 Total Revenues 149,470 (1,205,305) 36,000 15,069 27,172 27,172 27,172 Principal Payments 2,220,000 2,330,000 ----- Interest Payments 683,300 572,300 455,800 ---- Agency and Other Debt Expense 500 110 ----- Total Expenditures 2,903,800 2,902,410 455,800 ---- Net Operating Income (Loss) (2,754,330) (4,107,715) (419,800) 15,069 27,172 27,172 27,172 Interfund Transfers 2,878,300 2,857,824 455,800 455,800 --- Increase (Decrease) in Fund Bal.123,970 (1,249,891) 36,000 470,869 27,172 27,172 27,172 Percentage of Change 4%-36%1%21%1%1%1% FUND BALANCE E.O.P.$3,496,203 $2,246,312 $3,577,166 $2,717,181 $2,744,353 $2,771,525 $2,798,697 149 METROPOLITAN ST. LOUIS SEWER DISTRICT CHANGES IN FUND BALANCE 2817 - 2012A SR Rev Bond - Prin & Int - WW FY20 FY21 FY22 FY22 FY23 FY24 FY25 Actual Actual Budget Forecast Budget Budget Budget FUND BALANCE B.O.P.$13,320,639 $6,553,097 $6,678,630 $3,747,525 $3,769,649 $3,807,345 $3,845,041 Revenue Bonds (10,531,212) (2,811,531)----- Interest on Investments 286,321 12,909 67,600 22,073 37,696 37,696 37,696 Total Revenues (10,244,891) (2,798,622) 67,600 22,073 37,696 37,696 37,696 Principal Payments 5,300,000 5,300,000 5,300,000 5,300,000 --- Interest Payments 4,699,200 1,842,950 1,631,000 1,630,950 147,000 147,000 147,000 Agency and Other Debt Expense 650 ------ Total Expenditures 9,999,850 7,142,950 6,931,000 6,930,950 147,000 147,000 147,000 Net Operating Income (Loss) (20,244,741) (9,941,572) (6,863,400) (6,908,877) (109,304) (109,304) (109,304) Interfund Transfers 13,477,200 7,136,000 6,931,000 6,931,000 147,000 147,000 147,000 Increase (Decrease) in Fund Bal. (6,767,541) (2,805,572) 67,600 22,123 37,696 37,696 37,696 Percentage of Change -51%-43%1%1%1%1%1% FUND BALANCE E.O.P.$6,553,097 $3,747,525 $6,746,230 $3,769,649 $3,807,345 $3,845,041 $3,882,738 150 METROPOLITAN ST. LOUIS SEWER DISTRICT CHANGES IN FUND BALANCE 2818 - 2012B SR Rev Bond - Prin & Int - WW FY20 FY21 FY22 FY22 FY23 FY24 FY25 Actual Actual Budget Forecast Budget Budget Budget FUND BALANCE B.O.P.$21,651,977 $9,285,254 $9,532,027 $9,290,376 $9,344,889 $9,438,338 $9,531,787 Revenue Bonds (8,570,907)------ Interest on Investments 576,509 22,072 96,400 54,463 93,449 93,449 93,449 Total Revenues (7,994,399) 22,072 96,400 54,463 93,449 93,449 93,449 Principal Payments 3,390,000 3,725,000 4,050,000 4,050,000 4,450,000 4,860,000 - Interest Payments 4,284,475 2,016,850 1,867,900 1,867,850 512,500 290,000 47,000 Agency and Other Debt Expense 450 ------ Total Expenditures 7,674,925 5,741,850 5,917,900 5,917,850 4,962,500 5,150,000 47,000 Net Operating Income (Loss) (15,669,324) (5,719,778) (5,821,500) (5,863,387) (4,869,051) (5,056,551) 46,449 Interfund Transfers 3,302,600 5,724,900 5,917,900 5,917,900 4,962,500 5,150,000 47,000 Increase (Decrease) in Fund Bal. (12,366,724)5,122 96,400 54,513 93,449 93,449 93,449 Percentage of Change -57% -1%1%1%1%1% FUND BALANCE E.O.P.$9,285,254 $9,290,376 $9,628,427 $9,344,889 $9,438,338 $9,531,787 $9,625,236 151 METROPOLITAN ST. LOUIS SEWER DISTRICT CHANGES IN FUND BALANCE 2819 - 2013B SR Rev Bond - Prin & Int - WW FY20 FY21 FY22 FY22 FY23 FY24 FY25 Actual Actual Budget Forecast Budget Budget Budget FUND BALANCE B.O.P.$9,177,434 $2,515,495 $2,623,648 $2,519,650 $2,535,382 $2,560,735 $2,586,089 Revenue Bonds (6,943,022)------ Interest on Investments 231,934 10,129 26,600 15,757 25,354 25,354 25,354 Total Revenues (6,711,089) 10,129 26,600 15,757 25,354 25,354 25,354 Principal Payments 3,250,000 3,390,000 3,520,000 3,520,000 3,695,000 -- Interest Payments 3,735,800 1,896,175 1,764,600 1,764,625 1,588,600 -- Agency and Other Debt Expense 450 ------ Total Expenditures 6,986,250 5,286,175 5,284,600 5,284,625 5,283,600 -- Net Operating Income (Loss) (13,697,339) (5,276,046) (5,258,000) (5,268,868) (5,258,246) 25,354 25,354 Interfund Transfers 7,035,400 5,280,200 5,284,600 5,284,600 5,283,600 -- Increase (Decrease) in Fund Bal. (6,661,939)4,154 26,600 15,732 25,354 25,354 25,354 Percentage of Change -73% -1%1%1%1%1% FUND BALANCE E.O.P.$2,515,495 $2,519,650 $2,650,248 $2,535,382 $2,560,735 $2,586,089 $2,611,443 152 METROPOLITAN ST. LOUIS SEWER DISTRICT CHANGES IN FUND BALANCE 2820 - 2013A SRF - Prin & Int - WW FY20 FY21 FY22 FY22 FY23 FY24 FY25 Actual Actual Budget Forecast Budget Budget Budget FUND BALANCE B.O.P.$1,638,967 $1,648,502 $1,678,481 $1,643,002 $1,644,966 $1,661,416 $1,677,865 Interest on Investments 10,754 577 16,900 1,913 16,450 16,450 16,450 Miscellaneous 4,933 118 ----- Total Revenues 15,687 695 16,900 1,913 16,450 16,450 16,450 Principal Payments 2,305,000 2,365,000 2,427,000 2,427,000 2,490,000 2,555,000 2,622,000 Interest Payments 663,036 627,076 590,200 590,178 552,300 513,500 473,600 Agency and Other Debt Expense 226,715 214,419 195,400 195,371 182,300 168,800 155,000 Total Expenditures 3,194,751 3,206,495 3,212,600 3,212,549 3,224,600 3,237,300 3,250,600 Net Operating Income (Loss) (3,179,065) (3,205,800) (3,195,700) (3,210,636) (3,208,150) (3,220,850) (3,234,150) Interfund Transfers 3,188,600 3,200,300 3,212,600 3,212,600 3,224,600 3,237,300 3,250,600 Increase (Decrease) in Fund Bal.9,535 (5,500) 16,900 1,964 16,450 16,450 16,450 Percentage of Change 1% -1% -1%1%1% FUND BALANCE E.O.P.$1,648,502 $1,643,002 $1,695,381 $1,644,966 $1,661,416 $1,677,865 $1,694,315 153 METROPOLITAN ST. LOUIS SEWER DISTRICT CHANGES IN FUND BALANCE 2821 - 2015A SRF - Prin & Int - WW FY20 FY21 FY22 FY22 FY23 FY24 FY25 Actual Actual Budget Forecast Budget Budget Budget FUND BALANCE B.O.P.$2,328,725 $2,341,902 $2,364,788 $2,338,637 $2,340,267 $2,363,670 $2,387,073 Interest on Investments 15,260 895 24,000 1,637 23,403 23,403 23,403 Miscellaneous 7,010 5,162 ----- Total Revenues 22,270 6,057 24,000 1,637 23,403 23,403 23,403 Principal Payments 3,424,000 3,505,000 3,589,000 3,589,000 3,674,000 3,762,000 3,852,000 Interest Payments 793,622 751,605 708,600 708,588 664,500 619,500 573,300 Agency and Other Debt Expense 344,770 326,517 298,300 298,318 279,000 259,100 238,800 Total Expenditures 4,562,393 4,583,123 4,595,900 4,595,907 4,617,500 4,640,600 4,664,100 Net Operating Income (Loss) (4,540,122) (4,577,065) (4,571,900) (4,594,270) (4,594,097) (4,617,197) (4,640,697) Interfund Transfers 4,553,300 4,573,800 4,595,900 4,595,900 4,617,500 4,640,600 4,664,100 Increase (Decrease) in Fund Bal.13,178 (3,265) 24,000 1,630 23,403 23,403 23,403 Percentage of Change 1% -1% -1%1%1% FUND BALANCE E.O.P.$2,341,902 $2,338,637 $2,388,788 $2,340,267 $2,363,670 $2,387,073 $2,410,475 154 METROPOLITAN ST. LOUIS SEWER DISTRICT CHANGES IN FUND BALANCE 2822 - 2015B SR Rev Bond Prin & Int - WW FY20 FY21 FY22 FY22 FY23 FY24 FY25 Actual Actual Budget Forecast Budget Budget Budget FUND BALANCE B.O.P.$14,278 $10,774 $963,775 $2,101 $16,701 $16,868 $17,035 Interest on Investments 81,896 4,327 14,600 14,600 167 167 167 Total Revenues 81,896 4,327 14,600 14,600 167 167 167 Principal Payments 2,785,000 2,920,000 3,070,000 3,070,000 3,220,000 3,385,000 3,550,000 Interest Payments 8,995,350 8,396,100 8,250,100 8,250,100 8,096,600 7,935,600 7,766,400 Agency and Other Debt Expense 450 ------ Total Expenditures 11,780,800 11,316,100 11,320,100 11,320,100 11,316,600 11,320,600 11,316,400 Net Operating Income (Loss) (11,698,904) (11,311,773) (11,305,500) (11,305,500) (11,316,433) (11,320,433) (11,316,233) Interfund Transfers 11,695,400 11,303,100 11,320,100 11,320,100 11,316,600 11,320,600 11,316,400 Increase (Decrease) in Fund Bal.(3,504) (8,673) 14,600 14,600 167 167 167 Percentage of Change -25%-80%2%695%1%1%1% FUND BALANCE E.O.P.$10,774 $2,101 $978,375 $16,701 $16,868 $17,035 $17,202 155 METROPOLITAN ST. LOUIS SEWER DISTRICT CHANGES IN FUND BALANCE 2823 - 2016A SRF - Prin & Int - WW FY20 FY21 FY22 FY22 FY23 FY24 FY25 Actual Actual Budget Forecast Budget Budget Budget FUND BALANCE B.O.P.$582,263 $602,369 $634,270 $624,755 $628,064 $634,345 $640,626 Interest on Investments 6,179 260 6,200 3,378 6,281 6,281 6,281 Miscellaneous 1,650 43 ----- Total Revenues 7,829 303 6,200 3,378 6,281 6,281 6,281 Principal Payments 861,000 880,000 899,000 899,000 919,000 939,000 959,000 Interest Payments 135,435 189,423 201,300 201,330 190,500 179,400 168,100 Agency and Other Debt Expense 70,489 91,694 86,500 86,538 81,700 76,700 71,700 Total Expenditures 1,066,923 1,161,116 1,186,800 1,186,868 1,191,200 1,195,100 1,198,800 Net Operating Income (Loss) (1,059,094) (1,160,813) (1,180,600) (1,183,491) (1,184,919) (1,188,819) (1,192,519) Interfund Transfers 1,079,200 1,183,200 1,186,800 1,186,800 1,191,200 1,195,100 1,198,800 Increase (Decrease) in Fund Bal.20,106 22,387 6,200 3,309 6,281 6,281 6,281 Percentage of Change 3%4%1%1%1%1%1% FUND BALANCE E.O.P.$602,369 $624,755 $640,470 $628,064 $634,345 $640,626 $646,906 156 METROPOLITAN ST. LOUIS SEWER DISTRICT CHANGES IN FUND BALANCE 2824 - 2016B SRF - Prin & Int - WW FY20 FY21 FY22 FY22 FY23 FY24 FY25 Actual Actual Budget Forecast Budget Budget Budget FUND BALANCE B.O.P.$1,998,401 $2,181,145 $2,182,521 $2,277,506 $1,252,372 $1,264,896 $1,277,419 Interest on Investments 18,956 891 22,300 2,513 12,524 12,524 12,524 Miscellaneous 6,197 160 ----- Total Revenues 25,153 1,051 22,300 2,513 12,524 12,524 12,524 Principal Payments 3,217,000 3,286,000 3,358,000 3,358,000 3,432,000 3,507,000 3,583,000 Interest Payments 524,116 715,605 780,200 780,180 739,700 698,300 655,900 Agency and Other Debt Expense 247,592 341,286 335,700 335,681 317,600 299,100 280,200 Total Expenditures 3,988,708 4,342,890 4,473,900 4,473,861 4,489,300 4,504,400 4,519,100 Net Operating Income (Loss) (3,963,555) (4,341,840) (4,451,600) (4,471,348) (4,476,776) (4,491,876) (4,506,576) Interfund Transfers 4,146,300 4,438,200 4,473,900 3,446,214 4,489,300 4,504,400 4,519,100 Increase (Decrease) in Fund Bal.182,745 96,360 22,300 (1,025,134) 12,524 12,524 12,524 Percentage of Change 9%4%1%-45%1%1%1% FUND BALANCE E.O.P.$2,181,145 $2,277,506 $2,204,821 $1,252,372 $1,264,896 $1,277,419 $1,289,943 157 METROPOLITAN ST. LOUIS SEWER DISTRICT CHANGES IN FUND BALANCE 2825 - 2016C SR Rev Bond - Prin & Int - WW FY20 FY21 FY22 FY22 FY23 FY24 FY25 Actual Actual Budget Forecast Budget Budget Budget FUND BALANCE B.O.P.$18,450 $17,479 $38,562 $8,190 $8,790 $8,878 $8,966 Interest on Investments 69,479 3,711 600 600 88 88 88 Total Revenues 69,479 3,711 600 600 88 88 88 Principal Payments 2,840,000 2,955,000 3,070,000 3,070,000 3,195,000 3,325,000 3,455,000 Interest Payments 6,705,400 6,591,800 6,473,600 6,473,600 6,350,800 6,223,000 6,090,000 Agency and Other Debt Expense 450 ------ Total Expenditures 9,545,850 9,546,800 9,543,600 9,543,600 9,545,800 9,548,000 9,545,000 Net Operating Income (Loss) (9,476,371) (9,543,089) (9,543,000) (9,543,000) (9,545,712) (9,547,912) (9,544,912) Interfund Transfers 9,475,400 9,533,800 9,543,600 9,543,600 9,545,800 9,548,000 9,545,000 Increase (Decrease) in Fund Bal.(971) (9,289)600 600 88 88 88 Percentage of Change -5%-53%2%7%1%1%1% FUND BALANCE E.O.P.$17,479 $8,190 $39,162 $8,790 $8,878 $8,966 $9,054 158 METROPOLITAN ST. LOUIS SEWER DISTRICT CHANGES IN FUND BALANCE 2826 - 2017A SR Rev Bond - Prin & Int - WW FY20 FY21 FY22 FY22 FY23 FY24 FY25 Actual Actual Budget Forecast Budget Budget Budget FUND BALANCE B.O.P.$18,024 $1,967 $4,734 $435 $2,240 $2,262 $2,285 Interest on Investments 119,344 6,467 900 1,799 22 22 22 Miscellaneous ---7 --- Total Revenues 119,344 6,467 900 1,805 22 22 22 Principal Payments 3,520,000 3,660,000 5,490,000 5,490,000 11,040,000 14,840,000 15,355,000 Interest Payments 15,441,600 15,300,800 15,117,800 15,117,800 14,854,900 14,393,900 13,700,000 Agency and Other Debt Expense 400 ------ Total Expenditures 18,962,000 18,960,800 20,607,800 20,607,800 25,894,900 29,233,900 29,055,000 Net Operating Income (Loss) (18,842,656) (18,954,333) (20,606,900) (20,605,995) (25,894,878) (29,233,878) (29,054,978) Interfund Transfers 18,826,600 18,952,800 20,607,800 20,607,800 25,894,900 29,233,900 29,055,000 Increase (Decrease) in Fund Bal.(16,056) (1,533)900 1,805 22 22 22 Percentage of Change -89%-78%19%415%1%1%1% FUND BALANCE E.O.P.$1,967 $435 $5,634 $2,240 $2,262 $2,285 $2,307 159 METROPOLITAN ST. LOUIS SEWER DISTRICT CHANGES IN FUND BALANCE 2827 - 2018A WIFIA - Prin & Int - WW FY20 FY21 FY22 FY22 FY23 FY24 FY25 Actual Actual Budget Forecast Budget Budget Budget FUND BALANCE B.O.P.$40,448 $30,349 $375,917 $32,091 $815,090 $823,241 $831,392 Interest on Investments 2,003 343 300 300 8,151 8,151 8,151 Total Revenues 2,003 343 300 300 8,151 8,151 8,151 Principal Payments ------- Interest Payments 8,001 8,001 790,700 8,001 8,000 8,000 8,000 Total Expenditures 8,001 8,001 790,700 8,001 8,000 8,000 8,000 Net Operating Income (Loss) (5,999) (7,658) (790,400) (7,701)151 151 151 Interfund Transfers (4,100)9,400 790,700 790,700 8,000 8,000 8,000 Increase (Decrease) in Fund Bal.(10,099)1,742 300 782,999 8,151 8,151 8,151 Percentage of Change -25%6% -2,440%1%1%1% FUND BALANCE E.O.P.$30,349 $32,091 $376,217 $815,090 $823,241 $831,392 $839,543 160 METROPOLITAN ST. LOUIS SEWER DISTRICT CHANGES IN FUND BALANCE 2828 - 2018B SRF - Prin & Int - WW FY20 FY21 FY22 FY22 FY23 FY24 FY25 Actual Actual Budget Forecast Budget Budget Budget FUND BALANCE B.O.P.$62,042 $123,187 $126,180 $198,169 $199,517 $201,512 $203,507 Interest on Investments 5,591 104 1,300 1,300 1,995 1,995 1,995 Miscellaneous 70 11 ----- Total Revenues 5,661 115 1,300 1,300 1,995 1,995 1,995 Principal Payments -- 533,000 533,000 1,082,000 1,104,000 1,126,000 Interest Payments 44,070 230,519 348,700 348,685 337,600 322,600 307,300 Agency and Other Debt Expense 2,046 5,914 70,700 70,668 129,500 123,700 117,900 Total Expenditures 46,116 236,433 952,400 952,352 1,549,100 1,550,300 1,551,200 Net Operating Income (Loss) (40,455) (236,318) (951,100) (951,052) (1,547,105) (1,548,305) (1,549,205) Interfund Transfers 101,600 311,300 952,400 952,400 1,549,100 1,550,300 1,551,200 Increase (Decrease) in Fund Bal.61,145 74,982 1,300 1,348 1,995 1,995 1,995 Percentage of Change 99%61%1%1%1%1%1% FUND BALANCE E.O.P.$123,187 $198,169 $127,480 $199,517 $201,512 $203,507 $205,502 161 METROPOLITAN ST. LOUIS SEWER DISTRICT CHANGES IN FUND BALANCE 2829 - 2019A SRF - Prin & Int - WW FY20 FY21 FY22 FY22 FY23 FY24 FY25 Actual Actual Budget Forecast Budget Budget Budget FUND BALANCE B.O.P.- $50,521 $59,395 $124,039 $124,623 $125,869 $127,116 Interest on Investments 24,026 88 500 611 1,246 1,246 1,246 Miscellaneous -4 -3 --- Total Revenues 24,026 92 500 614 1,246 1,246 1,246 Principal Payments ----- 1,015,000 1,035,000 Interest Payments 461 66,356 234,700 234,730 234,700 232,300 222,300 Agency and Other Debt Expense 263 2,919 --- 125,500 120,000 Total Expenditures 724 69,275 234,700 234,730 234,700 1,372,800 1,377,300 Net Operating Income (Loss) 23,302 (69,183) (234,200) (234,115) (233,454) (1,371,554) (1,376,054) Interfund Transfers 27,219 142,700 234,700 234,700 234,700 1,372,800 1,377,300 Increase (Decrease) in Fund Bal.50,521 73,517 500 585 1,246 1,246 1,246 Percentage of Change -146%1% -1%1%1% FUND BALANCE E.O.P.$50,521 $124,039 $59,895 $124,623 $125,869 $127,116 $128,362 162 METROPOLITAN ST. LOUIS SEWER DISTRICT CHANGES IN FUND BALANCE 2830 - 2019B SR Rev Bond - Prin & Int - WW FY20 FY21 FY22 FY22 FY23 FY24 FY25 Actual Actual Budget Forecast Budget Budget Budget FUND BALANCE B.O.P.- $29,853 $22,508 $18,556 $19,257 $19,450 $19,642 Interest on Investments (827)1,271 400 651 193 193 193 Total Revenues (827)1,271 400 651 193 193 193 Principal Payments - 835,000 880,000 880,000 920,000 970,000 1,015,000 Interest Payments 1,064,321 2,606,500 2,564,800 2,564,750 2,520,800 2,474,800 2,426,300 Agency and Other Debt Expense -567 ----- Total Expenditures 1,064,321 3,442,067 3,444,800 3,444,750 3,440,800 3,444,800 3,441,300 Net Operating Income (Loss) (1,065,147) (3,440,796) (3,444,400) (3,444,099) (3,440,607) (3,444,607) (3,441,107) Interfund Transfers 1,095,000 3,429,500 3,444,800 3,444,800 3,440,800 3,444,800 3,441,300 Increase (Decrease) in Fund Bal.29,853 (11,296)400 701 193 193 193 Percentage of Change --38%2%4%1%1%1% FUND BALANCE E.O.P.$29,853 $18,556 $22,908 $19,257 $19,450 $19,642 $19,835 163 METROPOLITAN ST. LOUIS SEWER DISTRICT CHANGES IN FUND BALANCE 2831 - 2019C SR Ref Taxable Rev Bond - Prin & Int - WW FY20 FY21 FY22 FY22 FY23 FY24 FY25 Actual Actual Budget Forecast Budget Budget Budget FUND BALANCE B.O.P.- $29,051 $9,361 $32,229 $33,895 $34,234 $34,573 Revenue Bonds 302,303,653 ------ Interest on Investments (2,683)3,215 600 1,670 339 339 339 Total Revenues 302,300,970 3,215 600 1,670 339 339 339 Principal Payments - 1,515,000 1,545,000 1,545,000 1,570,000 1,605,000 1,635,000 Interest Payments 29,436,918 8,310,038 8,282,400 8,282,404 8,252,800 8,221,400 8,188,500 Agency and Other Debt Expense 276,260,000 ------ Total Expenditures 305,696,918 9,825,038 9,827,400 9,827,404 9,822,800 9,826,400 9,823,500 Net Operating Income (Loss) (3,395,949) (9,821,823) (9,826,800) (9,825,734) (9,822,461) (9,826,061) (9,823,161) Interfund Transfers 3,425,000 9,825,000 9,827,400 9,827,400 9,822,800 9,826,400 9,823,500 Increase (Decrease) in Fund Bal.29,051 3,177 600 1,666 339 339 339 Percentage of Change -11%6%5%1%1%1% FUND BALANCE E.O.P.$29,051 $32,229 $9,961 $33,895 $34,234 $34,573 $34,912 164 METROPOLITAN ST. LOUIS SEWER DISTRICT CHANGES IN FUND BALANCE 2832 - 2020A SRF - Prin & Int - WW FY20 FY21 FY22 FY22 FY23 FY24 FY25 Actual Actual Budget Forecast Budget Budget Budget FUND BALANCE B.O.P.$- $-$1,002,319 $48,302 $48,566 $49,052 $49,538 Interest on Investments -75 10,000 264 486 486 486 Miscellaneous --- ---- Total Revenues -75 10,000 264 486 486 486 Principal Payments ----- 989,000 1,002,000 Interest Payments -1,510 176,000 176,000 176,000 174,000 174,000 Agency and Other Debt Expense -263 --- 108,800 108,800 Total Expenditures -1,773 176,000 176,000 176,000 1,271,800 1,284,800 Net Operating Income (Loss) - (1,698) (166,000) (175,736) (175,514) (1,271,314) (1,284,314) Interfund Transfers - 50,000 176,000 176,000 176,000 1,271,800 1,284,800 Increase (Decrease) in Fund Bal.- 48,302 10,000 264 486 486 486 Percentage of Change - -1%1%1%1%1% FUND BALANCE E.O.P.$-$48,302 $1,012,319 $48,566 $49,052 $49,538 $50,023 165 METROPOLITAN ST. LOUIS SEWER DISTRICT CHANGES IN FUND BALANCE 2833 - 2020B SR Rev Bond - Prin & Int - WW FY20 FY21 FY22 FY22 FY23 FY24 FY25 Actual Actual Budget Forecast Budget Budget Budget FUND BALANCE B.O.P.$-$-$558,564 $31,694 $33,139 $33,470 $33,801 Interest on Investments -2,255 21,600 1,395 331 331 331 Total Revenues -2,255 21,600 1,395 331 331 331 Principal Payments - 1,945,000 1,895,000 1,895,000 1,990,000 2,090,000 2,195,000 Interest Payments - 2,233,333 5,902,800 5,902,750 5,808,000 5,708,500 5,604,000 Total Expenditures - 4,178,333 7,797,800 7,797,750 7,798,000 7,798,500 7,799,000 Net Operating Income (Loss) - (4,176,078) (7,776,200) (7,796,355) (7,797,669) (7,798,169) (7,798,669) Interfund Transfers - 4,207,772 7,797,800 7,797,800 7,798,000 7,798,500 7,799,000 Increase (Decrease) in Fund Bal.- 31,694 21,600 1,445 331 331 331 Percentage of Change - -4%5%1%1%1% FUND BALANCE E.O.P.$-$31,694 $580,164 $33,139 $33,470 $33,801 $34,133 166 METROPOLITAN ST. LOUIS SEWER DISTRICT CHANGES IN FUND BALANCE 2834 - 2021A SRF - Prin & Int - WW FY20 FY21 FY22 FY22 FY23 FY24 FY25 Actual Actual Budget Forecast Budget Budget Budget FUND BALANCE B.O.P. $-$-$39,900 $40,010 $40,256 $40,658 $41,061 Interest on Investments -10 -246 403 403 403 Miscellaneous --- ---- Total Revenues -10 -246 403 403 403 Principal Payments ------- Interest Payments -- 463,477 463,477 492,200 492,200 492,200 Agency and Other Debt Expense --525 525 --- Total Expenditures -- 464,002 464,002 492,200 492,200 492,200 Net Operating Income (Loss) -10 (464,002) (463,756) (491,797) (491,797) (491,797) Interfund Transfers - 40,000 464,002 464,002 492,200 492,200 492,200 Increase (Decrease) in Fund Bal.- 40,010 -246 403 403 403 Percentage of Change - - -1%1%1%1% FUND BALANCE E.O.P. $-$40,010 $39,900 $40,256 $40,658 $41,061 $41,464 167 METROPOLITAN ST. LOUIS SEWER DISTRICT CHANGES IN FUND BALANCE 2835 - 2021B SRF - Prin & Int - WW FY20 FY21 FY22 FY22 FY23 FY24 FY25 Actual Actual Budget Forecast Budget Budget Budget FUND BALANCE B.O.P. $- $-$34,912 $35,009 $42,865 $43,294 $43,723 Interest on Investments -9 -1,694 429 429 429 Miscellaneous --- ---- Total Revenues -9 -1,695 429 429 429 Principal Payments -- 874,000 874,000 1,770,000 1,800,000 1,830,000 Interest Payments -- 295,276 295,276 303,300 289,500 275,400 Agency and Other Debt Expense -- 106,664 100,503 205,800 196,400 186,800 Total Expenditures -- 1,275,940 1,269,779 2,279,100 2,285,900 2,292,200 Net Operating Income (Loss) -9 (1,275,940) (1,268,084) (2,278,671) (2,285,471) (2,291,771) Interfund Transfers - 35,000 1,275,940 1,275,940 2,279,100 2,285,900 2,292,200 Increase (Decrease) in Fund Bal.- 35,009 -7,856 429 429 429 Percentage of Change - - -22%1%1%1% FUND BALANCE E.O.P.$-$35,009 $34,912 $42,865 $43,294 $43,723 $44,151 168 METROPOLITAN ST. LOUIS SEWER DISTRICT CHANGES IN FUND BALANCE 2836 - 2021C SR DP Ref Rev Bond - Prin & Int - WW FY20 FY21 FY22 FY22 FY23 FY24 FY25 Actual Actual Budget Forecast Budget Budget Budget FUND BALANCE B.O.P. $-$-$-$- $100,000 $101,000 $102,000 Revenue Bonds - 11,397,532 ----- Interest on Investments ---11 1,000 1,000 1,000 Total Revenues - 11,397,532 -11 1,000 1,000 1,000 Principal Payments - 4,025,780 ----- Interest Payments --- 279,439 281,000 281,000 281,000 Agency and Other Debt Expense ------- Total Expenditures - 11,397,532 - 279,439 281,000 281,000 281,000 Net Operating Income (Loss) --- (279,428) (280,000) (280,000) (280,000) Interfund Transfers --- 379,428 281,000 281,000 281,000 Increase (Decrease) in Fund Bal.--- 100,000 1,000 1,000 1,000 Percentage of Change - - - -1%1%1% FUND BALANCE E.O.P. $-$-$-$100,000 $101,000 $102,000 $103,000 169 METROPOLITAN ST. LOUIS SEWER DISTRICT CHANGES IN FUND BALANCE 2837 - 2021D SRF - Prin & Int - WW FY20 FY21 FY22 FY22 FY23 FY24 FY25 Actual Actual Budget Forecast Budget Budget Budget FUND BALANCE B.O.P. $-$-$- $-$456,537 $461,103 $465,668 Interest on Investments ---1,392 4,565 4,565 4,565 Total Revenues ---1,392 4,565 4,565 4,565 Principal Payments ------- Interest Payments -- 303,430 ---- Agency and Other Debt Expense -- 151,715 ---- Total Expenditures -- 455,145 ---- Net Operating Income (Loss) -- (455,145)1,392 4,565 4,565 4,565 Interfund Transfers -- 455,145 455,145 --- Increase (Decrease) in Fund Bal.--- 456,537 4,565 4,565 4,565 Percentage of Change - - - -1%1%1% FUND BALANCE E.O.P. $-$-$- $456,537 $461,103 $465,668 $470,233 170 METROPOLITAN ST. LOUIS SEWER DISTRICT CHANGES IN FUND BALANCE 2838 - 2022A SR DP Ref Rev Bond - Prin & Int - WW FY20 FY21 FY22 FY22 FY23 FY24 FY25 Actual Actual Budget Forecast Budget Budget Budget FUND BALANCE B.O.P.$-$-$- $-$-$- $- Total Revenues ------- Principal Payments ------ 3,360,000 Interest Payments ---- 1,981,200 1,992,300 1,992,300 Total Expenditures ---- 1,981,200 1,992,300 5,352,300 Net Operating Income (Loss) ---- (1,981,200) (1,992,300) (5,352,300) Interfund Transfers ---- 1,981,200 1,992,300 5,352,300 Increase (Decrease) in Fund Bal.------- Percentage of Change - - - - - - - FUND BALANCE E.O.P.$-$- $-$-$-$-$- 171 METROPOLITAN ST. LOUIS SEWER DISTRICT CHANGES IN FUND BALANCE 2846 - 2026A SR DP Ref Rev Bond - Prin & Int - WW FY20 FY21 FY22 FY22 FY23 FY24 FY25 Actual Actual Budget Forecast Budget Budget Budget FUND BALANCE B.O.P.$-$- $-$-$150,000 $151,500 $153,000 Interest on Investments --- (1,025)1,500 1,500 1,500 Total Revenues --- (1,025)1,500 1,500 1,500 Principal Payments ------- Agency and Other Debt Expense --- 497,233 --- Total Expenditures --- 497,233 --- Net Operating Income (Loss) --- (498,258)1,500 1,500 1,500 Interfund Transfers --- 648,258 --- Increase (Decrease) in Fund Bal.--- 150,000 1,500 1,500 1,500 Percentage of Change - - - -1%1%1% FUND BALANCE E.O.P.$-$- $-$150,000 $151,500 $153,000 $154,500 172 METROPOLITAN ST. LOUIS SEWER DISTRICT CHANGES IN FUND BALANCE Proposed Principal and Interest Bond 1 FY20 FY21 FY22 FY22 FY23 FY24 FY25 Actual Actual Budget Forecast Budget Budget Budget FUND BALANCE B.O.P. $-$-$- $-$-$-$- Total Revenues ------- Principal Payments ----- 6,750,000 19,550,000 Interest Payments ---- 175,000 2,325,000 4,825,000 Agency and Other Debt Expense ----- 262,500 2,012,500 Total Expenditures ---- 175,000 9,337,500 26,387,500 Net Operating Income (Loss) ---- (175,000) (9,337,500) (26,387,500) Interfund Transfers ---- 175,000 9,337,500 26,387,500 Increase (Decrease) in Fund Bal.------- Percentage of Change - - - - - - - FUND BALANCE E.O.P.$- $-$-$-$-$-$- 173 METROPOLITAN ST. LOUIS SEWER DISTRICT CHANGES IN FUND BALANCE Proposed Principal and Interest Bond 2 FY20 FY21 FY22 FY22 FY23 FY24 FY25 Actual Actual Budget Forecast Budget Budget Budget FUND BALANCE B.O.P.$- $- $- $- $-$- $- Revenue Bonds ---- 28,486,911 - 133,560,000 Total Revenues ---- 28,486,911 - 133,560,000 Principal Payments ---- 3,992,000 1,600,000 1,680,000 Interest Payments ---- 4,342,000 6,134,000 6,602,000 Agency and Other Debt Expense ---- 28,486,911 - 133,560,000 Total Expenditures ---- 36,820,911 7,734,000 141,842,000 Net Operating Income (Loss) ---- (8,334,000) (7,734,000) (8,282,000) Interfund Transfers ---- 8,334,000 7,734,000 8,282,000 Increase (Decrease) in Fund Bal.------- Percentage of Change - - - - - - - FUND BALANCE E.O.P. $- $-$- $-$-$-$- 174 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: 175 METROPOLITAN ST. LOUIS SEWER DISTRICT CHANGES IN FUND BALANCE 4000 - Special Funds FY20 FY21 FY22 FY22 FY23 FY24 FY25 Actual Actual Budget Forecast Budget Budget Budget FUND BALANCE B.O.P.$22,733,933 $19,409,339 $20,728,024 $22,725,490 $27,136,169 $26,316,036 $27,178,311 Interest on Investments 715,895 32,701 252,000 84,845 260,339 246,774 240,054 Connection and Other Fees 857,069 1,592,052 994,000 1,288,673 1,124,000 1,124,000 1,124,000 Miscellaneous 1,139,297 (97,828)- 375,294 --- Total Revenues 2,712,261 1,526,925 1,246,000 1,748,812 1,384,339 1,370,774 1,364,054 Personnel Services 910,828 1,265,922 1,159,113 921,499 1,307,113 1,346,326 1,386,716 Contractual Services 10,126,549 9,959,963 12,014,400 9,720,629 13,846,721 14,137,502 14,434,390 Construction and Engineering 3,393,610 3,932,995 - 271,112 4,000,000 -- Principal Payments ------- Interfund Labor Transfers 116,417 151,893 24,893 24,893 50,638 24,671 14,459 Total Expenditures 14,547,404 15,310,773 13,198,406 10,938,134 19,204,472 15,508,499 15,835,565 Net Operating Income (Loss) (11,835,143) (13,783,849) (11,952,406) (9,189,321) (17,820,133) (14,137,725) (14,471,510) Interfund Transfers 8,510,550 17,100,000 13,600,000 13,600,000 17,000,000 15,000,000 15,000,000 Increase (Decrease) in Fund Bal. (3,324,594) 3,316,151 1,647,594 4,410,679 (820,133) 862,275 528,490 Percentage of Change -15%17%8%19%-3%3%2% FUND BALANCE E.O.P.$19,409,339 $22,725,490 $22,375,618 $27,136,169 $26,316,036 $27,178,311 $27,706,801 176 METROPOLITAN ST. LOUIS SEWER DISTRICT CHANGES IN FUND BALANCE 4102 - Improvement Fund FY20 FY21 FY22 FY22 FY23 FY24 FY25 Actual Actual Budget Forecast Budget Budget Budget FUND BALANCE B.O.P.$3,885,507 $1,662,276 $2,561,922 $2,856,019 $4,134,056 $1,228,505 $2,328,545 Interest on Investments 187,931 7,530 30,800 14,257 21,087 711 515 Connection and Other Fees 857,069 1,592,052 994,000 1,288,673 1,124,000 1,124,000 1,124,000 Miscellaneous (535)------ Total Revenues 1,044,465 1,599,582 1,024,800 1,302,930 1,145,087 1,124,711 1,124,515 Construction and Engineering 3,192,228 320,187 -- 4,000,000 -- Principal Payments ------- Interfund Labor Transfers 86,018 85,651 24,893 24,893 50,638 24,671 14,459 Total Expenditures 3,278,246 405,838 24,893 24,893 4,050,638 24,671 14,459 Net Operating Income (Loss) (2,233,781) 1,193,743 999,907 1,278,037 (2,905,551) 1,100,040 1,110,056 Interfund Transfers 10,549 ------ Increase (Decrease) in Fund Bal. (2,223,232) 1,193,743 999,907 1,278,037 (2,905,551) 1,100,040 1,110,056 Percentage of Change -57%72%39%45%-70%90%48% FUND BALANCE E.O.P.$1,662,276 $2,856,019 $3,561,829 $4,134,056 $1,228,505 $2,328,545 $3,438,601 177 METROPOLITAN ST. LOUIS SEWER DISTRICT CHANGES IN FUND BALANCE 4104 - Water Backup Fund FY20 FY21 FY22 FY22 FY23 FY24 FY25 Actual Actual Budget Forecast Budget Budget Budget FUND BALANCE B.O.P.$8,146,261 $5,706,597 $10,062,375 $11,171,566 $11,794,660 $10,075,780 $10,246,735 Interest on Investments 211,568 9,173 98,400 42,584 108,808 100,024 100,216 Total Revenues 211,568 9,173 98,400 42,584 108,808 100,024 100,216 Contractual Services 4,651,231 3,954,204 5,000,000 2,919,490 4,827,688 4,929,069 5,032,580 Principal Payments ------- Total Expenditures 4,651,231 3,954,204 5,000,000 2,919,490 4,827,688 4,929,069 5,032,580 Net Operating Income (Loss) (4,439,663) (3,945,031) (4,901,600) (2,876,906) (4,718,880) (4,829,045) (4,932,364) Interfund Transfers 2,000,000 9,410,000 3,500,000 3,500,000 3,000,000 5,000,000 5,000,000 Increase (Decrease) in Fund Bal. (2,439,663) 5,464,969 (1,401,600) 623,094 (1,718,880) 170,955 67,636 Percentage of Change -30%96%-14%6%-15%2%1% FUND BALANCE E.O.P.$5,706,597 $11,171,566 $8,660,775 $11,794,660 $10,075,780 $10,246,735 $10,314,372 178 METROPOLITAN ST. LOUIS SEWER DISTRICT CHANGES IN FUND BALANCE 4105 - General Insurance Fund FY20 FY21 FY22 FY22 FY23 FY24 FY25 Actual Actual Budget Forecast Budget Budget Budget FUND BALANCE B.O.P.$6,013,548 $6,929,258 $5,233,678 $5,567,662 $7,234,748 $7,984,319 $7,505,872 Interest on Investments 162,024 7,914 66,300 14,430 75,717 76,312 69,596 Miscellaneous 1,139,832 (97,828)- 375,294 --- Total Revenues 1,301,855 (89,914) 66,300 389,725 75,717 76,312 69,596 Personnel Services 910,828 1,265,922 1,159,113 921,499 1,307,113 1,346,326 1,386,716 Contractual Services 5,475,318 6,005,760 7,014,400 6,801,139 9,019,033 9,208,433 9,401,810 Principal Payments ------- Total Expenditures 6,386,145 7,271,681 8,173,513 7,722,638 10,326,146 10,554,759 10,788,526 Net Operating Income (Loss) (5,084,290) (7,361,596) (8,107,213) (7,332,914) (10,250,429) (10,478,447) (10,718,930) Interfund Transfers 6,000,000 6,000,000 9,000,000 9,000,000 11,000,000 10,000,000 10,000,000 Increase (Decrease) in Fund Bal.915,710 (1,361,596) 892,787 1,667,086 749,571 (478,447) (718,930) Percentage of Change 15%-20%17%30%10%-6%-10% FUND BALANCE E.O.P.$6,929,258 $5,567,662 $6,126,465 $7,234,748 $7,984,319 $7,505,872 $6,786,942 179 METROPOLITAN ST. LOUIS SEWER DISTRICT CHANGES IN FUND BALANCE 4122 - Wastewater Emergency Fund FY20 FY21 FY22 FY22 FY23 FY24 FY25 Actual Actual Budget Forecast Budget Budget Budget FUND BALANCE B.O.P.$2,421,732 $2,781,665 $515,889 $797,579 $1,630,962 $4,662,271 $4,708,581 Interest on Investments 91,713 4,964 32,600 4,495 31,310 46,310 46,310 Total Revenues 91,713 4,964 32,600 4,495 31,310 46,310 46,310 Construction and Engineering 201,382 3,612,808 - 271,112 --- Principal Payments ------- Interfund Labor Transfers 30,398 66,242 ----- Total Expenditures 231,781 3,679,050 - 271,112 --- Net Operating Income (Loss) (140,067) (3,674,086) 32,600 (266,617) 31,310 46,310 46,310 Interfund Transfers 500,000 1,690,000 1,100,000 1,100,000 3,000,000 -- Increase (Decrease) in Fund Bal.359,933 (1,984,086) 1,132,600 833,383 3,031,310 46,310 46,310 Percentage of Change 15%-71%220%104%186%1%1% FUND BALANCE E.O.P.$2,781,665 $797,579 $1,648,489 $1,630,962 $4,662,271 $4,708,581 $4,754,891 180 METROPOLITAN ST. LOUIS SEWER DISTRICT CHANGES IN FUND BALANCE 4123 - Stormwater Emergency Fund FY20 FY21 FY22 FY22 FY23 FY24 FY25 Actual Actual Budget Forecast Budget Budget Budget FUND BALANCE B.O.P.$2,266,885 $2,329,543 $2,354,160 $2,332,664 $2,341,743 $2,365,160 $2,388,578 Interest on Investments 62,658 3,121 23,900 9,079 23,417 23,417 23,417 Total Revenues 62,658 3,121 23,900 9,079 23,417 23,417 23,417 Principal Payments ------- Total Expenditures ------- Net Operating Income (Loss) 62,658 3,121 23,900 9,079 23,417 23,417 23,417 Interfund Transfers ------- Increase (Decrease) in Fund Bal.62,658 3,121 23,900 9,079 23,417 23,417 23,417 Percentage of Change 3% -1% -1%1%1% FUND BALANCE E.O.P.$2,329,543 $2,332,664 $2,378,060 $2,341,743 $2,365,160 $2,388,578 $2,411,995 181 FY23 BUDGET 182 BUDGET ORDINANCE An ordinance is a bill, resolution or order by means of which appropriations are given legal effect. It is the method by which the appropriation of the annual budget is enacted into law by the Board of Trustees. FY23 Proposed Budget Ordinance and Reconciliation 183 Revenue:Appropriations: Wastewater Revenue Fund 459,279,591 General Fund 183,598,151 Total Revenue Funds 459,279,591 Water Backup Insurance and Reimbursement Fund 4,827,688 General Insurance Fund 10,326,146 Fund Transfers Tax Commission Fees 678,337 Transfers from Wastewater Revenue Fund: Interfund Labor Transfers 36,121,524 General Fund 182,678,391 Total Operating Budget 235,551,846 Sanitary Replacement Fund 125,000,000 Wastewater Emergency Fund 3,000,000 Debt Service Funds 163,088,111 Water Backup Insurance and Reimbursement Fund 3,000,000 Construction Funds 3,147,750 General Insurance Fund 11,000,000 Total Other Appropriations 166,235,861 Debt Service Funds 134,601,200 Total Wastewater Revenue Transfers 459,279,591 Total Appropriations 401,787,707 PROPOSED BUDGET ORDINANCE FY23 184 PROPOSED FY23 BUDGET ORDINANCE NO. XXXXX AN ORDINANCE, repealing and superseding Ordinance No. 154671, adopted June 10, 2021, 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, 2022 and ending June 30, 2023, amounting in the aggregate to Four Hundred One Million Seven Hundred Eighty-seven Thousand Seven Hundred Seven Dollars ($401,787,707) 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 12, 2022. 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 Fifty-nine Million Two Hundred Seventy-nine Thousand Five Hundred Ninety-one Dollars ($459,279,591) 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, 185 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, 2022, and ending June 30, 2023. WASTEWATER USER CHARGE REVENUE $459,279,591 EXPENSE APPROPRIATIONS Section Two – General Fund. There is hereby transferred from the Wastewater Revenue Fund the sum of One Hundred Eighty- two Million Six Hundred Seventy-eight Thousand Three Hundred Ninety-one Dollars ($182,678,391). There is hereby appropriated and set apart out of the General Fund of the District the sum of One Hundred Eighty-three Million Five Hundred Ninety-eight Thousand One Hundred Fifty- one Dollars ($183,598,151) 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 $183,598,151 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 Dollars ($3,000,000) to the Water Backup Insurance and Reimbursement Fund. There is hereby appropriated and set apart out of the Water Backup Insurance and Reimbursement Fund the sum of Four Million Eight Hundred Twenty-seven Thousand Six Hundred Eighty-eight Dollars ($4,827,688). SECTION THREE APPROPRIATIONS $ 4,827,688 186 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 Eleven Million Dollars ($11,000,000) to the General Insurance Fund. There is hereby appropriated and set apart out of the General Insurance Fund the sum of Ten Million Three Hundred Twenty-six Thousand One Hundred Forty-six Dollars ($10,326,146). SECTION FOUR APPROPRIATIONS $ 10,326,146 Section Five – Improvement Fund. For the purpose of providing for the cost of improvements there is hereby appropriated and set apart out of the Improvement Fund the sum of Fifty Thousand Six Hundred Thirty-eight Dollars ($50,638). SECTION FIVE APPROPRIATIONS $ 50,638 Section Six – For the purpose of providing Stormwater Operations, Maintenance, Administration, and Construction Improvements, there is hereby appropriated Twenty-nine Million One Hundred Ninety-nine Thousand Eight Hundred Sixty-one Dollars ($29,199,861) 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 Six Million Three Hundred Twenty-two Thousand Six Hundred Fifteen Dollars ($6,322,615) 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-one Million Five Hundred Sixty-three Thousand Eight Hundred Forty-eight Dollars ($21,563,848) for use by the Executive Director. 187  Section Six (3) – 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 Two Hundred Ninety-Eight Thousand Seven Hundred Ninety-nine Dollars ($298,799) for use by the Executive Director.  Section Six (4) – 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 Six Hundred Nine Thousand One Hundred Fifty Dollars ($609,150) for use by the Executive Director.  Section Six (5) – 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 One Hundred Twenty-five Thousand One Hundred Eight Dollars ($125,108) for use by the Executive Director.  Section Six (6) – 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 Sixty-nine Thousand Sixty-six Dollars ($69,066) for use by the Executive Director.  Section Six (7) – 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 Thirty-five Thousand Two Hundred Eighty-nine Dollars ($35,289) for use by the Executive Director.  Section Six (8) – 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 188 of River Des Peres OMCI Fund the sum of One Hundred Fifty-one Thousand One Hundred Two Dollars ($151,102) for use by the Executive Director.  Section Six (9) – Watkins Creek OMCI Fund (5587). For the purpose of providing for Operations, Maintenance, Administration, Construction Improvement, there is hereby appropriated and set apart out of the Watkins Creek OMCI Fund the sum of One Thousand Three Hundred Fifty-five Dollars ($1,355) for use by the Executive Director.  Section Six (10) – 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 Twenty-three Thousand Five Hundred Twenty-nine Dollars ($23,529) for use by the Executive Director. SECTION SIX APPROPRIATIONS $ 29,199,861 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 Three Million Dollars ($3,000,000). 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. 189 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, 2022 and ending June 30, 2023, there is hereby transferred from the Wastewater Revenue Fund to the Wastewater Revenue Bond Service Funds the total sum of One Hundred Thirty-four Million Six Hundred One Thousand Two Hundred Dollars ($134,601,200) 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 Twenty-one Thousand Six Hundred Dollars ($24,021,600).  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) – 2012A SR Revenue Bond – Principal and Interest - WW – Fund (2817) There is hereby appropriated and set apart out of the Wastewater Revenue Bond Service Fund Number 2817 the sum of One Hundred Forty-seven Thousand Dollars ($147,000). 190  Section Nine (4) – 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 Four Million Nine Hundred Sixty-two Thousand Five Hundred Dollars ($4,962,500).  Section Nine (5) - 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-three Thousand Six Hundred Dollars ($5,283,600).  Section Nine (6) – 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 Twenty-four Thousand Six Hundred Dollars ($3,224,600).  Section Nine (7) – 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 Six Hundred Seventeen Thousand Five Hundred Dollars ($4,617,500).  Section Nine (8) – 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 Sixteen Thousand Six Hundred Dollars ($11,316,600).  Section Nine (9) – 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 Ninety-one Thousand Two Hundred Dollars 191 ($1,191,200).  Section Nine (10) – 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 Eighty-nine Thousand Three Hundred Dollars ($4,489,300).  Section Nine (11) – 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-five Thousand Eight Hundred Dollars ($9,545,800).  Section Nine (12) – 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-five Million Eight Hundred Ninety-four Thousand Nine Hundred Dollars ($25,894,900).  Section Nine (13) – 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 Eight Thousand Dollars ($8,000).  Section Nine (14) – 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 One Million Five Hundred Forty-nine Thousand One Hundred Dollars ($1,549,100).  Section Nine (15) – 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 192 ($234,700).  Section Nine (16) – 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 Thousand Eight Hundred Dollars ($3,440,800).  Section Nine (17) – 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-two Thousand Eight Hundred Dollars ($9,822,800).  Section Nine (18) – 2020A SRF – Principal and Interest – WW – Fund (2832) There is hereby appropriated and set apart out of the Wastewater Revenue Bond Service Fund Number 2832 the sum of One Hundred Seventy-six Thousand Dollars ($176,000).  Section Nine (19) – 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-eight Thousand Dollars ($7,798,000).  Section Nine (20) – 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 Ninety-two Thousand Two Hundred Dollars ($492,200)  Section Nine (21) – 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 Two Million Two Hundred Seventy-nine Thousand One Hundred 193 Forty Dollars ($2,279,100)  Section Nine (22) – 2021C SR Rev Bond - Principal and Interest – WW – Fund (2836) There is hereby appropriated and set apart out of the Wastewater Revenue Bond Service Fund Number 2836 the sum of Two Hundred Eighty-one Thousand Dollars ($281,000)  Section Nine (23) – 2022A SR Rev Bond - Principal and Interest – WW – Fund (2838) There is hereby appropriated and set apart out of the Wastewater Revenue Bond Service Fund Number 2838 the sum of One Million Nine Hundred Eighty-one Thousand Two Hundred Dollars ($1,981,200)  Section Nine (24) – 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 One Hundred Seventy-five Thousand Dollars ($175,000).  Section Nine (25) – Proposed Principal and Interest Fund Bond 2 There is hereby appropriated and set apart out of the Wastewater Revenue Bond Service Proposed Fund the sum of Thirty-six Million Eight Hundred Twenty Thousand Nine Hundred Eleven Dollars ($36,820,911). SECTION NINE APPROPRIATIONS $163,088,111 Section Ten – Sanitary Replacement Fund. For the purpose of meeting the costs of repairing, rehabilitating, and replacing the District's Wastewater System, there is hereby transferred from the Wastewater Revenue Fund to the Sanitary Replacement Fund the sum of One Hundred Twenty-five Million Dollars ($125,000,000). There is hereby appropriated and set apart out of the Sanitary Replacement Fund the sum of Ten Million Six Hundred Ninety-seven Thousand One Hundred Twelve Dollars ($10,697,112) for use by the Executive Director for internal labor costs associated with projects appropriated in this fund. 194 SECTION TEN APPROPRIATIONS $ 10,697,112 TOTAL DISTRICT BUDGET APPROPRIATIONS $401,787,707 SUMMARY OF APPROPRIATIONS FY23 Fund(s) Appropriation General Fund $183,598,151 Water Backup Insurance and Reimbursement Fund 4,827,688 General Insurance Fund 10,326,146 Improvement Fund 50,638 Stormwater & OMCI Funds 29,199,861 Emergency Funds 0 Debt Service Funds 163,088,111 Sanitary Replacement Fund 10,697,112 Total District Appropriations $401,787,707 195 TAX ORDINANCE FY23 Proposed Tax Ordinance Taxes are based on voter-approved rates that are included on the tax bills issued by the City of St. Louis or St. Louis County. The tax bills are calculated based on the tax assessment information provided by the governing authority and the current tax rates. The tax revenue is realized in the first half of the fiscal year. 196 TAX ORD I NANCE NO. XXXXX AN ORDINANCE repealing Ordinance No. 15768, adopted September 27, 2022, 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 2022 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 2022 to levy, 197 assess, and collect taxes on taxable tangible property in the District. NOW, THEREFORE, BE IT ORDAINED BY THE BOARD OF TRUSTEES OF THE METROPOLITAN ST. LOUIS SEWER DISTRICT: Section One. For the fiscal year beginning July 1, 2022, 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, 2022, the amount of taxes which shall be levied, assessed, and collected in the year 2022 on all taxable tangible property within the boundaries of The Metropolitan St. Louis Sewer District shall be Five Million Eight Hundred Eighty-one Thousand Seven Hundred Seven-eight Dollars ($5,881,778), which will be produced by the rate of one point six nine cents (.0169) per one hundred dollars assessed valuation for residential property, one point six nine cents (.0169) per one hundred dollars assessed valuation for agricultural property, one point six nine cents (.0169) per one hundred dollars assessed valuation for commercial property and one point six nine cents (.0169) per one hundred dollars assessed valuation for personal property, and of which Nine Hundred Eleven Thousand Nine Hundred Sixty Dollars ($911,960), 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 Sixty-nine Thousand Eight Hundred Eighteen Dollars ($4,969,818), 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 198 operations of the District’s stormwater utility, including stormwater system operation and maintenance, rehabilitation and limited construction of infrastructure and other capital improvements, and an operating reserve, and for the anticipated tax delinquencies during the fiscal year beginning July 1, 2022, the amount of taxes which shall be levied, assessed, and collected in the year 2022 on all taxable tangible property in said District shall be Twenty-nine Million Five Hundred Six Thousand Six Hundred Thirty-nine Dollars ($29,506,639), 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 Seven Hundred Five Thousand Four Hundred Ninety-six Dollars ($4,705,496), 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-four Million Eight Hundred One Thousand One Hundred Forty-three Dollars ($24,801,143), 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 2022 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 Forty-eight Thousand Six Hundred Sixty-two Dollars ($2,048,662), which sum will be produced by the rate of seven point eight cents (.078) per one hundred 199 dollars assessed valuation for residential property, nine point five cents (.095) per one hundred dollars assessed valuation for agricultural property, nine point nine cents (.099) per one hundred dollars assessed valuation for commercial property and ten cents (.100) per one hundred dollars assessed valuation for personal property. Section Five. The amount of taxes which shall be levied, assessed and collected in the year 2022 on all taxable tangible property within that part of the corporate limits of St. Louis County lying within the Gravois Creek Trunk Subdistrict, as defined and delineated by District Ordinance No. 425, adopted July 14, 1960; and as enlarged by annexation thereto of the areas described in District Ordinance No. 1235, adopted November 12, 1964; No. 1451, adopted January 13, 1966; No. 1453, adopted January 13, 1966; No. 1485, adopted May 9, 1966; No. 1784, adopted September 12, 1968; No. 1884, adopted May 1, 1969; No. 1907, adopted June 12, 1969; No. 2012, adopted March 19, 1970; No. 2157, adopted April 22, 1971; No. 2175, adopted June 3, 1971; No. 177, adopted June 3, 1971; No. 2191, adopted July 15, 1971; No. 2272, adopted March 9, 1972; No. 2377, adopted January 26, 1973; and No. 2941, adopted October 29, 1975; shall be One Million Five Hundred Twenty-one Thousand Six Hundred Eighty-nine Dollars ($1,521,689), which sum will be produced by the rate of six point one cents (.061) per one hundred dollars assessed valuation for residential property, five point six cents (.056) per one hundred dollars assessed valuation for agricultural property, seven point six cents (.076) per one hundred dollars assessed valuation for commercial property and eight point six cents (.086) per one hundred dollars assessed valuation for personal property. Section Six. The amount of taxes which shall be levied, assessed and collected in the year 2022 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 200 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 Seven Hundred Fifteen Thousand Seven Hundred Ninety- five Dollars ($715,795), which sum will be produced by the rate of eight point one cents (.081) per one hundred dollars assessed valuation for residential property, ten cents (.100) per one hundred dollars assessed valuation for agricultural property, nine cents (.090) per one hundred dollars assessed valuation for commercial property and ten cents (.100) per one hundred dollars assessed valuation for personal property. Section Seven. The amount of taxes which shall be levied, assessed and collected in the year 2022 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 2022 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 201 be produced by the rate of zero cents (.000) per one hundred dollars assessed valuation for residential property, zero cents (.000) per one hundred dollars assessed valuation for agricultural property, zero cents (.000) per one hundred dollars assessed valuation for commercial property and zero cents (.000) per one hundred dollars assessed valuation for personal property. Section Nine. The amount of taxes which shall be levied, assessed and collected in the year 2022 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 2022 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 Seventy-six Thousand Eight Hundred Ninety Dollars ($976,890), which sum will be produced by the rate of six point nine cents (.069) per one hundred dollars assessed valuation for residential property, zero cents (.000) per one hundred dollars assessed valuation for agricultural property, eight point nine cents (.089) 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 2022 on all taxable 202 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 Four Million Twenty- one Thousand One Hundred Five Dollars ($4,021,105), which sum will be produced by the rate of six point six cents (.066) per one hundred dollars assessed valuation for residential property, one point four cents (.014) per one hundred dollars assessed valuation for agricultural property, eight point one cents (.081) 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 2022 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-eight Thousand Six Hundred One Dollars ($298,601), which sum will be produced by the rate of four point four cents (.044) per one hundred dollars assessed valuation for residential property, zero cents (.000) per one hundred dollars assessed valuation for agricultural property, eight point eight cents (.088) 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 2022 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), 203 which sum will be produced by the rate of zero cents (.000) per one hundred dollars assessed valuation for residential property, zero cents (.000) per one hundred dollars assessed valuation for agricultural property, zero cents (.000) per one hundred dollars assessed valuation for commercial property and zero cents (.000) per one hundred dollars assessed valuation for personal property. Section Fourteen. The amount of taxes which shall be levied, assessed and collected in the year 2022 on all taxable tangible property within that part of the corporate limits of St. Louis County lying within Subdistrict No. 449 (Meramec River Basin - M.S.D.Southwest), as defined and delineated by District Ordinance No. 3482, adopted March 29, 1978, shall be Zero Dollars ($0.00), which sum will be produced by the rate of zero cents (.000) per one hundred dollars assessed valuation for residential property, zero cents (.000) per one hundred dollars assessed valuation for agricultural property, zero cents (.000) per one hundred dollars assessed valuation for commercial property and zero cents (.000) per one hundred dollars assessed valuation for personal property. Section Fifteen. The amount of taxes which shall be levied, assessed and collected in the year 2022 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 Fifty- one Thousand Three Hundred Twenty Dollars ($251,320), 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 eight cents (.068) per one hundred dollars assessed valuation for commercial property and seven 204 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 2022 on all taxable tangible property within that part of the corporate limits of St. Louis County lying within Subdistrict No. 455 (Black Creek), as defined and delineated by District Ordinance No. 3486, adopted April 12, 1978, shall be Zero Dollars ($0.00), which sum will be produced by the rate of zero cents (.000) per one hundred dollars assessed valuation for residential property, zero cents (.000) per one hundred dollars assessed valuation for agricultural property, zero cents (.000) per one hundred dollars assessed valuation for commercial property and zero cents (.000) per one hundred dollars assessed valuation for personal property. Section Seventeen. The amount of taxes which shall be levied, assessed and collected in the year 2022 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 2022 on all taxable 205 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. 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. 206