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.
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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.
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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.
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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.
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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.
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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
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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.
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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
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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.
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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.
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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).
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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
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($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
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($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
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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.
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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
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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.
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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,
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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
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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
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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
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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
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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
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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),
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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
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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
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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.
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