HomeMy Public PortalAboutFY2023 Adopted BudgetMetropolitan St. Louis Sewer District
St. Louis, Missouri
JULY 1, 2022 - JUNE 30, 2023
BUDGETADOPTED
FISCAL YEAR20232023
METROPOLITAN ST. LOUIS SEWER DISTRICT AT A GLANCE
INCORPORATION/GOVERNMENT
Established .............................. February 9, 1954
Form of government ............................................
Political subdivision of the State of Missouri
The Plan of the District was drafted by a Board of
Freeholders and approved by the voters in 1954
and amended in 2000, 2012 and 2021.
A six-member Board of Trustees -- three appointed
by the Mayor of the City of St. Louis and three
appointed by the County Executive of St. Louis
County, sets the policy governing MSD.
Board Member Term Expires
Michael Evans, Chair, (City) ................ 3/15/2025
Ret. Col. Richard Wilson, (City) ........... 3/15/2022
Brian Wahby, (City) ............................. 3/15/2024
Amy Fehr, Vice Chair, (County) ........... 3/15/2024
Greg Nicozisn, (County) ...................... 3/15/2025
Brian K. Watson, (County) ................... 3/16/2026
Board meetings are held the second Thursday of
the month and are open to the public. Various
citizen groups are formed to submit comments on
ballot propositions and key District initiatives.
The voters in the community must approve all debt
issues and tax issues.
Bond Ratings Series 2022B*
S&P ............................................................ AAA
Moody’s ...................................................... Aa1
*Overall Outstanding Rating is consistent with 2022B Series.
FY23 BUDGET
Operating Budget ......................... $235.6 million
CIRP .............................................. $418.5 million
Debt Service ................................. $168.8 million
Total FY22 Budget ........................ $822.9 million
MAJOR SERVICES PROVIDED BY MSD
Wastewater Treatment
Sanitary & Stormwater Maintenance
Floodwater Control
Pump Station Operation & Maintenance
Monitoring of Industrial Waste
Issuance of Pretreatment Discharge Permits
Engineering Design and Specification
Construction of Sewer Lines
Plan Reviews and Approvals
Issuance of Connection Permits
FY21 SERVICE STATISTICS
OPERATIONS
Sewer Lines ....................................... 9,400 Miles
Treatment Plants .................................... 7 Plants
Sewage Treatment:
Average flow in million gallons
per day (MGD) .......................................... 300.6
Treatment Capacity (MGD) ............................ 811
Annual engineering maximum plant capacity
(millions of gallons) ............................... 216,354
Amount treated annually
(millions of gallons) .............................. 109,195
Unused Capacity (millions of gallons) ... 107,159
Percentage of capacity utilized .................... 50%
ENGINEERING
Engineering Services:
Sewer Plans Approved ............................... 525
Sewer Construction Permits Issued ........ 2,130
Sewer Connection Permits Issued .......... 1,621
BILLING
Single Family Accounts .......................... 362,803
Multi-Family Accounts .............................. 41,533
Commercial-Industrial Accounts ............... 23,960
Total Accounts ...................................... 428,296
DEMOGRAPHICS
Land Area ................................. 520 square miles
Population ............................................ 1.3 million
No. of Households - City & County ......... 553,224
No. of Registered Voters ........................ 981,832
Median Age of Residents-City ............... 36.0 yrs.
Median Age of Residents-County .......... 40.4 yrs.
Median Household Income-City ............. $45,782
Median Household Income-County ........ $68,661
Median value of housing-City ............... $143,700
Median value of housing-County .......... $206,700
Persons below poverty level:
- St. Louis City .......................................... 20.4%
- St. Louis County ........................................ 9.1%
Unemployment St. Louis City ..................... .7.4%
Unemployment St. Louis County ................. 5.3%
Unemployment Missouri Average ............... 5.1%
Unemployment National Average ................ 3.9%
Cultural Institutions & Attractions:
-Gateway Arch
-St. Louis Art Museum
-Missouri History Museum
-Science Center
-Saint Louis Symphony
-Missouri Botanical Garden
-Busch Stadium – St. Louis Cardinals Baseball
-Enterprise Center – St. Louis Blues Hockey
Major employers include (local employees): BJC
HealthCare (29,660), Washington University in St.
Louis (18,488), Mercy (15,587), Boeing Defense,
Space & Security (15,418), Scott Air Force Base
(13,000), and SSM Health (11,446).
Fortune 500 companies include: Centene,
Emerson Electric, Ameren, Post Holdings,
Reinsurance Group of America, Edward Jones
Investments, Olin, and Graybar Electric.
AT A GLANCE
TABLE OF CONTENTS
I. INTRODUCTION
A. Introduction Description .......................................................... 3
B. How to Use this Budget Document .......................................... 4
C. MSD 2023 Organization Chart ................................................ 6
D. MSD History and Demographics ............................................. 7
E. Linked Documents ................................................................... 9
F. District Watersheds Map ........................................................ 10
II. EXECUTIVE DIRECTOR’S BUDGET MESSAGE ............... 11
III. BUDGET SUMMARY
A. Budget Summary Descriptions .............................................. 19
B. Budget and Financial Policies ................................................ 20
C. Financial Structure ................................................................. 30
D. Strategic Business & Operating Plan (SBOP) ........................ 33
E. FY21 Accomplishments ......................................................... 35
F. Ten Year Trend ...................................................................... 39
G. Budget Process ....................................................................... 40
H. Summary of Changes from Preliminary Budget .................... 43
I. Sources and Uses of Funding ................................................. 45
J. Revenue & User Charges ....................................................... 52
K. Issued Revenue Bonds & Debt Service .................................. 59
L. Expenditures and Interfund Expense Transfer Summary ....... 6 5
M. Allocated Positions ............................................................... 69
N. Long-Term Liabilities Pension & Post-Employee Benefits ... 70
O. List of Funds .......................................................................... 71
P. Fund Balances ........................................................................ 73
Q. Consolidated Statement of Changes in Fund Balance ............ 75
R. Fund Basis vs. GAAP Basis Statement of Operations ........... 77
IV. CAPITAL IMPROVEMENT AND REPLACEMENT
PROGRAM
A. Capital Improvement and Replacement Description ............. 79
B. Summary ................................................................................ 80
C. CIRP Projects with Impact on Operating Costs ..................... 84
D. Wastewater Construction Projects ......................................... 86
E. Wastewater Engineering Projects .......................................... 90
F. Stormwater Construction Projects ......................................... 93
G. Stormwater Engineering Projects .......................................... 96
H. Continued Wastewater Projects ............................................. 98
I. Continued Stormwater Projects .......................................... 100
J. CIRP Funding Timeline ....................................................... 102
K. Multi-decade CIRP Needs ................................................... 103
V. GENERAL FUND
A. General Fund Description .................................................... 105
B. Revenue Trends and Changes in Fund Balance ................... 106
C. Significant Budget Changes ................................................ 110
D. General Fund Operating Expense Budget and Variances ... 111
E. General Fund Budget by Natural Account Group ............... 115
F. General Fund Budget and Two-Year Projection.................. 118
G. General Fund Expenditures by Organization
1. Board of Trustees ......................................................... 123
2. Rate Commission ......................................................... 129
3. Civil Service Commission ............................................ 135
4. Executive Director ........................................................ 141
5. Secretary-Treasurer ...................................................... 149
6. Human Resources ......................................................... 157
7. Finance ......................................................................... 165
8. Information Technology ............................................... 175
9. General Counsel ........................................................... 183
10. Operations .................................................................... 191
11. Engineering .................................................................. 205
METROPOLITAN ST. LOUIS SEWER DISTRICT
FISCAL YEAR 2023 BUDGET
TABLE OF CONTENTS
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VI. REVENUE FUNDS
A. Revenue Funds Description ................................................. 217
B. Revenue Trend ..................................................................... 218
C. Changes in Fund Balance - Consolidated ............................ 219
D. Projected User Charge Revenue-WW .................................. 221
VII. CONSTRUCTION FUNDS
A. Construction Funds Description ........................................... 223
B. Revenue Trend ..................................................................... 224
C. Changes in Fund Balance - Individual Fund Statement
1. Sanitary Replacement Fund (6660) ....................... 225
D. Project Listing ...................................................................... 226
VIII. STORMWATER FUNDS
A. Stormwater Funds Description ............................................. 229
B. Revenue Trend ..................................................................... 230
C. Changes in Fund Balance – Consolidated ............................ 231
D. Project Listing ...................................................................... 233
IX. OPERATION, MAINTENANCE and CONSTRUCTION
IMPROVEMENT FUNDS
A. OMCI Funds Description ..................................................... 235
B. Revenue Trend ..................................................................... 236
C. Changes in Fund Balance – Consolidated ............................ 237
D. Project Listing ...................................................................... 241
X. DEBT SERVICE FUNDS
A. Debt Service Funds Description ........................................... 243
B. Revenue Trend ..................................................................... 244
C. Changes in Fund Balance – Consolidated ............................ 245
D. Wastewater Debt Service Graph & Amortization Schedule 251
XI. SPECIAL FUNDS
A. Special Funds Description ................................................... 253
B. Revenue Trend ..................................................................... 254
C. Changes in Fund Balance - Consolidated ............................ 255
D. Project Listing ..................................................................... 257
XII. ORDINANCES
A. Proposed Budget Ordinance #15904 ................................... 259
B. Proposed Tax Ordinance #15905 ......................................... 273
XIII. GLOSSARY
A. Glossary ............................................................................... 285
GFOA DISTINGUISHED BUDGET AWARD
METROPOLITAN ST. LOUIS SEWER DISTRICT
FISCAL YEAR 2023 BUDGET
TABLE OF CONTENTS (continued)
__________________________________________________________________________________________________________________________________________________________________________
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The Introduction Section contains the information regarding how to use this document,
a District Organizational Chart, a brief history of Greater St. Louis and the District,
services provided by the District, significant demographic information, links to
supplement budget documents and a map of the service area.
INTRODUCTION
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HOW TO USE THIS BUDGET DOCUMENT
The Metropolitan St. Louis Sewer District’s Annual Budget is comprised of three separate documents: The Annual Budget, the Budget
Supplement (Capital Improvement and Replacement Program budget), and the Strategic Business and Operating Plan. This budget
document is designed to communicate to the public concise and readable information about District policies, financial structure, operations,
and its organizational framework. It displays the District's goals, strategies, and budget for the 2023 Fiscal Year (July 1, 2022 to June 30,
2023) and analyzes the District's revenues and expenditures. Throughout this book, rounding within reports may cause sub-totals or totals
to appear off by a few dollars in either direction.
In addition, this year there is a separate Detail Fund Book which provides details regarding expenses, revenue and appropriations for the
funds used by the District to fund a variety of projects.
The document is broken down into the following sections:
Introduction: The introductory section contains the “How to Use This Budget Document” and the District Watershed Map.
Also included is a District Organizational Chart with a listing of appointed Board members and key personnel followed by a brief
history of Greater St. Louis and the District, services provided by the District, significant demographic information, a list of links
to supplemental budget information and a service area map.
Budget Message: The Executive Director's Budget Message provides an outline of the major assumptions relating to the
annual budget, a general indication of the status of the District's finances and service levels, short and long-term goals, and
other significant information.
Budget Summary: This section includes a recap of the District’s Strategic Planning Process, Vision Statement, Mission,
Values, Goals, and Strategies. A Gantt chart that lists each department’s objectives as they relate to the District’s overall
Strategic Business and Operating Plan and performance against prior year’s objectives is also included. Each department’s
objectives coincide with MSD’s goals and strategies. As each department works toward achieving their objectives, it will support
the District in its mission to protect the public’s health, safety, and water environment by responsibly providing wastewater and
stormwater management. The Budget Summary section presents the budgeted revenues and expenditures of the District along
with Budget Policies and Procedures, Budget Calendar, and Allocated Positions.
Capital Improvement & Replacement Program Summary: This section provides an overview of the upcoming and
continued capital projects. These projects are funded from a variety of sources, including user charges, fund balance reserves,
taxes, State Revolving Fund (SRF) and revenue bonds. In addition, a multi-decade CIRP needs table and a proposed five-year
timeline is presented.
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General Fund: The General Fund section begins with an overview of the fund followed by sections for individual departmental
expenses. Each department’s section includes their mission, recent accomplishments, department objectives, budget, and
staffing. Following the General Fund department expense sections, the document is broken down into other fund groups
Revenue Funds: All user charge revenue is recorded in the Wastewater Revenue Fund. This fund represents actual,
budgeted, and projected wastewater user charge revenue with projected service levels. A portion of the revenue is allocated to
the General Fund for daily operating and maintenance costs and a portion to the Debt Service Funds to retire outstanding
revenue bonds issued for capital improvements. The balance of the revenue is transferred to the Sanitary Replacement Fund,
the General Insurance Fund, the Water Backup Fund, and the Emergency Fund. Stormwater user charges, previously reported
in this section, have been discontinued starting with Fiscal Year 2017.
Construction Funds: This section provides actual, budgeted, and projected revenues, capital improvement expenditures and
fund balances including a detailed listing of planned projects and costs.
Stormwater Funds: These funds were established to account for ad valorem taxes. Additionally, the Stormwater Regulatory
Fund, Districtwide Stormwater Fund and the Stormwater Operations and Maintenance Funds are reported in this section and
receive, or at one time received, property tax revenues. These funds are primarily stormwater dedicated funds for projects and
stormwater operations and maintenance.
Operations, Maintenance, and Construction Improvement (OMCI) Funds: These funds were established to account
for ad valorem taxes. The primary source of revenue is generated from ad valorem tax levies. This revenue is restricted for
stormwater operations and maintenance and related capital improvement projects within the individual taxing district, except for
the Bonfils and Meramec subdistricts, which are dedicated to wastewater projects.
Debt Service Funds: This group of funds presents actual, budgeted, and projected debt service obligations for revenue bonds
issued by the District.
Special Funds: This section details actual, budgeted, and projected revenues, expenditures, and fund balances of the various
special funds such as the Water Back-up Insurance Fund and the Emergency Funds.
Ordinances: The last few sections contain the text of the ordinances concerning the revenues and expenditures, taxes and
user charges covered in this document.
Glossary: A list of the terminology and acronyms used in this document that is either technical in nature or unique to the
Metropolitan St. Louis Sewer District. Each term is given a short description that defines it within the context it is used.
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Citizens – City of St. Louis
Citizens – St. Louis County
Tishaura Jones
Mayor
Dr. Sam Page
County Executive
Elects
Brian Wahby
Trustee
Term Expires: 3/15/24
Michael Evans
Chair
Term Expires: 3/15/25
Ret. Col. Richard Wilson
Trustee
Term Expires: 3/15/22
Greg Nicozisin
Trustee
Term Expires: 3/15/25
Amy Fehr
Vice Chair
Term Expires: 3/15/24
Brian Watson
Trustee
Term Expires: 3/16/26
Board of Trustees
Brian Hoelscher
Executive Director
Budget ‐ $6,869,175
Page 141 FTE ‐ 21
Internal Auditor
Budget included in
Secretary‐Treasurer Department
Rate Commission
Budget ‐ $702,000
Page 129 FTE ‐ 0
Timothy R. Snoke
Secretary‐Treasurer
Budget ‐ $2,392,924
Page 149 FTE ‐ 7
Civil Service Commission
Budget ‐ $11,500
Page 135 FTE ‐ 0
Marion Gee
Director
Finance
Budget ‐ $25,516,681
Page 165 FTE ‐ 65
Richard Unverferth
Director
Engineering
Budget ‐ $29,243,024
Page 205 FTE ‐ 237
Susan Myers
General Counsel
Budget ‐ $3,495,479
Page 183 FTE ‐ 8
Tracey Coleman
Director
Human Resources
Budget ‐ $9,153,602
Page 157 FTE ‐ 22
Bret Berthold
Director
Operations
Budget ‐ $125,156,776
Page 191 FTE ‐ 608
Jonathon Sprague
Director
Information Technology
Budget ‐ $17,185,663
Page 175 FTE ‐ 52
Page 123 Budget ‐ $10,350
Metropolitan St. Louis Sewer District
Elects
Note: Appointments to the Board of Trustees may continue beyond the term expiration date if a new appointee is not named.
Appoints
Board of Trustees Non Employees Select GroupEmployee
Appoints
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St. Louis Metropolitan Area
The City of St. Louis is an independent city, meaning it is not part of a
county, founded in 1766, located on the eastern border of Missouri and
covers an area of approximately 62 square miles.
Before Europeans moved west, the St. Louis area was the center of the
Native American Mississippian culture. European exploration began in
1673; five years later the area was claimed as part of French Louisiana.
In 1764 control of the area was assumed by the Spanish as part of the
Viceroyalty of New Spain. During the American Revolution, the Battle of
St. Louis was waged by the British using Native American forces.
In 1800 St. Louis was transferred to the Republic of France. In 1803, St.
Louis was sold by France to the U.S. as part of the Louisiana Purchase.
Steamboats arrived in St. Louis in 1818, improving connections to New
Orleans and eastern markets. Missouri became a state in 1821 with St.
Louis continuing to grow due to its port connections.
In 1904 St. Louis hosted the first Olympics held outside of Europe and
the World’s Fair, Louisiana Purchase Exhibition. Today’s Forest Park,
which contains the St. Louis Zoo, St. Louis Art Museum and Missouri
History Museum, was built as part of the Fair.
St. Louis expanded in the early 20th century with the peak population in
1950. Suburbanization from the 50’s through the 90’s reduced the City’s
population drastically. Revitalization efforts began in the 1980’s and
resulted in St. Louis receiving the World Leadership Award for urban
renewal in 2006.
Today’s City of St. Louis has a population of 301,578. According to the
2020 U.S. Census estimates; 43.9% is White, 45.7% is Black or African
American, 4.1% is Hispanic, 3.4% is Asian, 0.3% is American
Indian/Alaska Native and 3.1% report two or more races.
St. Louis County is comprised of 88 municipalities with some
unincorporated areas, encompassing 508 square miles. The population
estimate as of 2020 was 1,004,125 with a median age of 40.4 years. As
of the 2020 Census data estimates, the racial makeup of the County is
65.3% White, 25.0% Black or African American, 4.7% Asian, 3.0%
Hispanic, 0.2% American Indian/Alaska Native and 2.2% from two or
more races.
The County was organized in 1812 with the City of St. Louis voting to
become independent in 1877. At the time there were 350,000 residents
in the City and 30,000 in the County. The City residents wanted to be,
“rid of county taxes and state influence over county government.” In
1970 the population of the County was 951,353 and the City’s population
was 750,026. In the 2020 Census both the City and the County
experienced a reduction in population.
The combined City and County is known as Greater St. Louis and is the
20th largest metropolitan area in the U.S. The average annual
temperature is 55 degrees Fahrenheit with an average precipitation of
43 inches per year. The City of St. Louis is also known as the Gateway
to the West with the iconic St. Louis Arch rising 630 feet above
downtown with the city at 465 feet above sea level.
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Metropolitan St. Louis Sewer District
The Metropolitan St. Louis Sewer District was created in 1954 to provide a metropolitan-wide sewer system and drainage
facility to serve the City of St. Louis and most of the more heavily populated areas of St. Louis County. Before MSD’s creation,
the City of St. Louis, various municipalities, and private sewer companies provided sewer service that primarily included only
collecting and transporting sewage from small geographic areas to nearby rivers and streams with little or no treatment. Most
of the municipalities or private sewer companies serving the area did not have the jurisdictional authority or financial resources
needed to eliminate health hazards from untreated sewage.
When the District began operations, it took over the publicly owned wastewater and stormwater drainage facilities within its
jurisdiction and began the construction of an extensive system of collector and interceptor sewers and treatment facilities. In
1977, voters approved the District’s annexation of a 270 square mile area of the lower Missouri River and lower Meramec
River watersheds. The District purchased the Fee Fee Trunk Sewer Company and the Missouri Bottoms Sewer Company in
1978. MSD has since annexed other property and acquired other investor-owned or municipally operated systems.
The District’s service area now encompasses 520 square miles, including all 66 square miles of the City of St. Louis and 454
square miles of St. Louis County.
MSD is organized pursuant to Article VI, Section 30 of the Missouri State Constitution that empowers the people of St. Louis
County and the City of St. Louis “to establish a metropolitan district for functional administration of services common to the
area”. MSD is the only district established pursuant to that section of the Missouri State Constitution.
The Proposed Plan of the Metropolitan St. Louis Sewer District (the Plan), approved by the voters in 1954 and amended in
2000, 2012 and 2021, established the District. The Plan describes the District as “a body corporate, a municipal corporation
and a political subdivision of the state”. As a political subdivision of the state, MSD is comparable to a county or city, such as
the City of St. Louis or St. Louis County, only with powers and responsibilities limited to wastewater collection and treatment
and stormwater management.
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Annual Comprehensive Financial Report FY21
*Click arrow “About Us” to “Fiscal & Investor Relations” to “Annual Reports”
Capital Improvement and Replacement Program
*Click arrow “About Us”. Click on “Fiscal & Investor Relations” to “Overview” to
“Capital Improvement Replacement Program (CIRP) Funding”
Links to Supplement Detail Documents to the Budget
Detail Individual Non-Major Fund Statements
*Click arrow “About Us” to “Fiscal & Investor Relations” to “Budget”
Strategic Business and Operating Plan FY 2023 – 2027
*Click arrow “About Us” to “Our Organization” to “Strategic Business &
Operating Plan”
The District’s Charter
*Click arrow “About Us” to “Our Organization” to “Our Charter”
*Hard Copy Readers can find Supplement Detail Documents to the Budget on the District’s Website at https://msdprojectclear.org/
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10
BUDGET
MESSAGE
The Executive Director's Budget Message provides an outline of the major assumptions
relating to the annual budget, a general indication of the status of the District's finances
and service levels, short and long-term goals and other significant information.
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June 9, 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 $822.9 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 $418.5 million
Debt Service $168.8 million
TOTAL EXPENSE BUDGET $822.9 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 $462.0 million represent a significant increase compared to FY22 of $119 million. The $119 million dollar
proceeds from the issuance of revenue bonds may happen in June FY22.
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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 FY23 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 104 new or
continuing wastewater projects, throughout the service area, totaling $394 million. These projects are funded primarily from the Sanitary
Replacement Fund and bond sales. The work represents $9 million in continued projects and $384 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 29 stormwater projects, including continuing projects
from FY22, totaling $24 million.
15
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.
16
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
17
FY23 BUDGET
18
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.
19
Note: "√" = Compliant "X" = Not Compliant
Balanced Budget Policy Compliance Performance Against Policy
Section 7.130 of the District’s Charter requires a
balanced budget be submitted to The Board for
approval. It mandates the following 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.
20
Note: "√" = Compliant "X" = Not Compliant
Balanced Budget Policy (continued)Compliance Performance Against Policy
Pursuant to the Metropolitan St. Louis Sewer District
Charter, Section 7.130, not later than the fifteenth day of
March in each year, the Executive Director will submit to
The Board a budget for the ensuing fiscal year, an
explanatory budget message, and a general appropriation
ordinance conforming with such budget. The budget shall
provide a financial plan for the budget year for all District
and subdistrict funds.
√The Board of Trustees received all of the required
documents on March 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)
21
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)
22
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)
23
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)
24
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 issued $100 million in new money revenue
bonds (2022B) in FY22 requiring voter authorization.
As of 6/30/2022, the District will have $253 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)
25
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)
26
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.
√
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)
√
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.
27
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.
Funds will be reserved to comply with the terms and
conditions of the debt instruments used to finance capital
improvement projects.
√
BUDGET & FINANCIAL POLICIES (continued)
28
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
FY23-FY27.
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)
29
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.
30
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 Funds These funds were established to account for ad valorem taxes.
Additionally, the Stormwater Regulatory Fund, Districtwide Stormwater
Fund and the Stormwater Operations and Maintenance Funds are
reported in this section and receive, or at one time received, property
tax revenues. These funds are primarily stormwater dedicated funds for
projects and stormwater operations and maintenance.
Modified
Accrual
Modified
Accrual
Operations,
Maintenance and
Construction
Improvement (OMCI)
Funds
These funds were established to account for ad valorem taxes. The
primary source of revenue is generated from ad valorem tax levies.
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
31
FINANCIAL STRUCTURE (continued)
Fund Type/Fund Title
GOVERNMENTAL FUNDS
(continued)
Purpose Budgeting
Basis
Accounting
Basis
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
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
32
Strategic Business and Operation Plan Process (SBOP)
An overarching consideration during this process is the District’s ability to fund this plan within the constraints of the rate
revenue and other financing sources as determined by the Rate Commission process.
Directors Meet
•Identify employees to assist with revisions to SBOP
•Develop schedule
•Each Strategy is assigned to one or more Directors
•One Director is identified to compile the SBOP
Directors Meet With Their Teams
•Teams review objectives in current SBOP to determine....
•if any objectives will not be completed and need to be
included in next SBOP
•if any future year objectives in current SBOP should be
in next SBOP
•if any new objectives are needed based on stakeholder
feedback
Directors Compile
•Each director compiles the objectives for their assigned
strategy
•Each compiled strategy is sent to the director in charge
of combining the strategies into a single document
•The draft SBOP is compiled
Review
•The Directors review the draft document and make any
necessary changes
•Managers and supervisors review the revised document
and make recommendations for changes.
•Revised SBOP is sent to Director of Finance for review
and inclusion in the preliminary budget book.
Public Hearing
•The SBOP is presented as part of the budget
presentation to the Board's Finance Committee
•The SBOP is presented as part of the required public
hearing
•District ratepayers and other stakeholders are given an
opportunity to provide feedback
Finalized
•If necessary, the SBOP is modified based on feedback
from the Board, ratepayers or other stakeholders
•The final SBOP is included in the District's final budget
document and is posted on the District's website.
33
Strategic Business & Operating Plan FY23-FY27
MissionVision
ValuesQuality
Service
Always
To protect the public’s
health, safety, and water
environment by responsibly
providing wastewater and
stormwater management.
Strategies
1. Inform, educate and partner to build
stakeholder understanding.
2. Manage the District’s cost and revenues
to optimize financial impacts.
3. Integrate and improve the District’s
business processes.
4. Promote appropriate standards through
proactive regulatory and legislative
involvement.
5. Address customer and regulatory needs
through a comprehensive infrastructure
management program.
6. Create a learning and business-
oriented culture based on competency
and accountability.
CUSTOMERS
EMPLOYEES
INNOVATION
TEAMWORK
INTEGRITY
*Go to the Linked Documents page to get the link to view the entire Strategic Operating & Business Plan FY23-FY27,
34
Executive General Human Information Secretary Objectives
Strategy Obj Description Engineering Director Finance Counsel Resources Technology Operations Treasurer % Completed
1
1.Execute Community Outreach and Engagement Programs 80%
2.Execute Outreach Programs for Elected Representatives & Other Municipal Officials 100%
3.Execute Diversity and Associated Outreach Programs 100%
2
1.Increase Collection of Delinquent Revenue 65%
2.Identify and Implement Cost Savings Initiatives 50%
3. Maximize Long-Term Financial Plans for District Needs 100%
3
1 Implement Information Governance Program That Meets the District's Records & Information Discovery,
Compliance and Information Security Policies 70%
2 Integrate Asset Information Across Systems (Oracle, Maximo and GIS)40%
3 Implement Updated Laboratory Information Management System (LIMS)100%
4.Oracle EBS Upgrade 90%
5.Mobile Technology Standard 25%
4 Promote Appropriate Standards Through Proactive Regulatory & Legislative Involvement
1.Participate in Stakeholder Groups to Develop Sound Technical Basis for Regulatory Issues 100%
2.Promote Appropriate Regulatory and Legislative Initiatives that Impact All Areas of District Operations 100%
5 Address Customer and Regulatory Needs Through a Comprehensive Infrastructure Management Program
1. Implement Stormwater Operating and Capital Improvement Program 100%
2.Implement Wastewater Operating and Capital Improvement Program 100%
3.Implement Asset Management Program 90%
4. Enhance Reliability of Information Technology Infrastructure 80%
5. Implement Smart Utility Technologies and Data Driven Solutions to Reduce Capital Costs and Increase
Utility Performance.30%
6 Create a Learning and Business-Oriented Culture Based on Competency and Accountability
1.Increase Organizational Performance through Improved Communications 80%
2. Improve Organizational Effectiveness through Leadership Development and Succession Management 50%
3. Increase Individual Accountability & Job Satisfaction Through Continual Performance Coaching &
Training 70%
4 Restructure a Recruitment Strategy that Promotes and retains a Talented and Diversified Workforce 80%
5 "Show Me MSD" - Business Partnership to Meet the Needs of the Communities that Support Them 20%
6. Identify and Implement Safety & Security Training to Support a Safe Work Environment 60%
Indicates Department Lead for Objective
0%-24% of goal completed
25%-75% of goal completed
76%-100% of goal completed
Eliminated
Note: Refer to Department Budgets for additional details
Manage the District's Costs and Revenues to Optimize Financial Impacts
Integrate and Improve the District's Business Processes
STRATEGIC BUSINESS AND OPERATING PLAN
FY21 OBJECTIVES AND ACCOMPLISHMENTS
DEPARTMENTS IMPACTED
Inform, Educate and Partner to Build Stakeholder Understanding
35
In the budget process, the business cases are a means of linking the Budget and the Strategic Business and Operating Plan.
02540 - Benefits &
Compensation
04024 - Market Street
Building
04051 - Billings &
Collections
Administration 08030 - Planning
08050 - Environmental
Compliance
Approved BC1
Human
Resources
Department
Total BC2 BC1
Finance
Department
Total BC1 BC1
Engineering
Department
Total Total
Description Outsource Payroll Functions
Convert Contracted Positions
Back to MSD Positions
Billings & Collections
Accounting and Analysis
Linear Asset Management
Decision Support Tool WIMS/PIMS replacement
Strategy
STRATEGY 3: INTEGRATE
AND IMPROVE THE
DISTRICT’S BUSINESS
PROCESS
STRATEGY 2: MANAGE THE
DISTRICT’S COSTS AND
REVENUES TO OPTIMIZE
FINANCIAL IMPACTS
STRATEGY 2: MANAGE
THE DISTRICT’S COSTS
AND REVENUES TO
OPTIMIZE FINANCIAL
IMPACTS
STRATEGY 5: ADDRESS
CUSTOMER AND
REGULATORY NEEDS
THROUGH A
COMPREHENSIVE
INFRASTRUCTURE
MANAGEMENT PROGRAM
STRATEGY 3: INTEGRATE
AND IMPROVE THE
DISTRICT’S BUSINESS
PROCESS
Objective
Objective 3: ORACLE EBS
UPGRADE AND
OUTSOURCED PAYROLL &
BENEFITS
Objective 2: IDENTIFY AND
IMPLEMENT COST SAVINGS
INITIATIVES
Objective 1: INCREASE
COLLECTION OF
DELINQUENT REVENUE
& Objective 2: IDENTIFY
AND IMPLEMENT COST
SAVINGS INITIATIVES
Objective 3: Implement Asset
Management Program
Objective 6: IMPLEMENT
INTEGRATED
WASTEWATER
OPERATIONS &
COMPLIANCE SOFTWARE
SOLUTION (WIMS/PIMS)
51011 Regular Salaries --$99,642 $58,071 $157,713 --- $157,713
51210 FICA Taxes --7,623 4,442 12,065 --- 12,065
51221 Health Insurance --22,248 10,197 32,445 --- 32,445
51222 Dental Insurance --360 165 525 ---525
51223 Life Insurance --146 67 213 ---213
51224 Disability --354 162 516 ---516
51225 Vision --250 115 365 ---365
51231 Pension Contributions-Defined
Contribution Plan --12,800 5,867 18,667 --- 18,667
52300 Safety Footwear --400 -400 ---400
52330 Computer Supplies -----350,000 - 350,000 350,000
54520 Professional Service 250,000 250,000 ----200,000 200,000 450,000
Total Incremental $250,000 $250,000 $143,823 $79,086 $222,908 $350,000 $200,000 $550,000 $1,022,908
FTE Impact --2 1 3 -- - 3
FY23 Business Case Summary
36
Executive General Human Information Secretary
Strategy Obj Description Engineering Director Finance Counsel Resources Technology Operations Treasurer Q1 Q2 Q3 Q4 2024 2025 2026 2027
1 Inform, educate and partner to build stakeholder understanding.
1.Execute community outreach programs and engagement
programs.
2.Execute outreach programs for elected representatives and
other municipal officials.
3.Execute diversity and associated outreach programs.
2 Manage the District's costs and revenues to optimize financial impacts.
1.Increase collection of delinquent revenue.
2.Identify and implement cost savings initiatives.
3.Maximize long-term financial plans for District needs.
3 Integrate and improve the District's business processes.
1. Implement Information Governance Program that meets the
District's Records & Information Discovery, Compliance and
Information Security Policies.
2.Integrate capital asset information across systems (Oracle,
Maximo and GIS)
3.Oracle EBS upgrade and outsourced payroll & benefits.
4.Mobile technology strategy.
5.CIS System Replacement
6.Implement integrated wastewater operations & compliance
software solutions (WIMS/PIMS)
7.Implement updated construction document management system
(Prolog)
4 Promote appropriate standards through proactive regulatory and legislative involvement.
1.Participate in stakeholder groups to develop sound technical
basis for regulatory issues.
2.Promote appropriate regulatory and legislative initiatives that
impact all areas of District operations.
5 Address customer and regulatory needs through a comprehensive infrastructure management program.
1. Implement stormwater operating and capital improvement
program.
2.Implement wastewater operating and capital improvement
program.
3.Implement Asset Management Program.
4.Enhance reliability of Information Technology infrastructure.
5.Implement technologies and data driven solutions to reduce
capital costs and increase utility performance.
6 Create a learning and business-oriented culture based on competency and accountability.
1.Increase organizational performance through improved
communications.
2. Improve organizational effectiveness through leadership
development and succession management.
3.Increase individual accountability and job satisfaction through
continual performance coaching.
4.Implement safety and security training to support training to
support a safe work environment.
Note: Refer to Department Budgets for additional details
STRATEGIC BUSINESS AND OPERATING PLAN
FISCAL YEARS 2023 - 2027 OBJECTIVES
DEPARTMENTS IMPACTED Years of Additional
FY23 Milestones
Indicates Department Lead for Objective
Start
Finish
37
Category Subject FY19
Performance
FY20
Performance FY21 Goal FY21
Performance FY22 Goal Department
Customer
Service Overall Quality of Service 8.0 8.0 ≥8 out of 10 8.0 ≥8 out of 10 Operations
On-Time Emergency Response (1)89%82%> 90%86%> 90%Operations
Mission
Treatment Plant Compliance Rate (2)100%100%100%99.9%100%Operations
Sewer Overflows-Dry Weather 215 177 <162 annually (2.5 per 100
miles of pipe)167 <162 annually (2.5
per 100 miles of pipe)Operations
Maintenance Related Backups 267 296 <424 annually (<1 in 1000
customers)283 <424 annually (<1 in
1000 customers)Operations
CIRP Schedule Compliance (3)82%77%>80%82%>80%Engineering
Financial
CIRP Budget Performance (4)82%78%>95%92%>95%Engineering
Organizational
Effectiveness Non-Capital Competitive Purchasing (5) 99%99%>95%99%>95%Finance
Note: (1)Performance is measured by 4-hour window for emergency response. If our response time is longer than 4 hours we do not meet our goal.
Note: (2)
Note: (3)
Note: (4)
Note: (5)
Performance Meets or Exceeds FY21 Goal
Performance Does Not Meet FY21 Goal
Competitive vs. Non Competitive Spend as a Percentage of Total Year to Date at June 30.
Our compliance rate is measured against the requirements outlined in our NPDES Permits which are issued by the Department of Natural Resources. The permits have a number of
measurements that we must do to insure our treatment plants are in compliance. There are hundreds of tests we must perform on daily, weekly, and monthly basis throughout the year. Our goal is
100% compliance. If we fail a test for some reason, it lowers our percentage.
METROPOLITAN ST. LOUIS SEWER DISTRICT
PERFORMANCE SCORECARD
As of June 30, 2021
The planned Board Introduction month for each project in the CIRP is locked in June of the previous fiscal year. Performance is then measured by % of projects that were included on the Board
agenda for introduction by that date (on time or earlier).
Total appropriations vs. budgets for the projects scheduled each month per the Board Introduction Schedule.
38
‐$100,000,000
$100,000,000
$300,000,000
$500,000,000
$700,000,000
$900,000,000
$1,100,000,000
FY16 FY17 FY18 FY19 FY20 FY21 FY22 FY23 FY24 FY25
10 Years of Revenues and Expenses
O&M Expense Debt Expenditures Capital Improvement Program Revenue
FY16‐FY21 Actuals ‐ FY 22 Forecast ‐ FY 23‐ FY25 Projected
39
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.
40
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 fees, or taxes. Revenue bonds increased from
FY22 by $343 million totaling $462 million in FY23 budget.
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: 462.0
Taxes: 45.2
Investment and Other Income: 11.3
Increase of Fund Balances: -155.8
TOTAL DISTRICT REVENUE: $822.9
2. Operating Expenses are developed using a zero-based budgeting method with written justification for all expenditures. The CIRP is developed by
the District’s Engineering Department based on the revenues forecasted for the coming year. Projects prioritized for the coming year are outlined in
a supplemental report in conjunction with the Operating Budget. Debt service for the District’s existing and forecasted use of bonds is developed by
the District’s Secretary-Treasurer’s Department and incorporated into the Operating Budget.
FY23 Total Expense: (shown in million $)
Operating Budget: $235.6
CIRP: 418.5
Debt Service: 168.8
TOTAL DISTRICT EXPENSES: $822.9
41
7/1/222/17/22 4/5/2211/2/21 12/22/21 2/1/22
MSD Calendar for Fiscal Year 2023 Budget Development
Presentation of
Proposed Budget
and CIRP to Finance
Committee
Introduce Budget , Tax,
and Rate Ordinances.
Hold Public Hearing on
Expense Budget, CIRP
and Taxes.
Adopt Budget
and Tax
Ordinance
Begin Fiscal
Year 2023
Publish Notice of Public
Hearing on Budget, CIRP, Taxes
and User Charges
Departmental
Budget Requests
Submitted to
Budget Office
Executive
Director’s Review
of Draft
Consolidated
Budget
Distribute FY23
Budget Packets
and Provide
Training
Budget Analysis by
Director of Finance
and Budget Office
Completed
6/9/223/10/22 4/18/22 5/12/22
Submit preliminary
Budget, Budget
Message and
Appropriation
Ordinance to the
Board of Trustees
42
FY23 Total Revenue Preliminary Budget
Book Net Change Final Budget
WW User Charges (1)$460.2 $0.0 $460.2
Revenue Bonds 573.0 (111.0)462.0
Taxes 45.2 0.0 45.2
Investment Income and Other 11.3 0.0 11.3
Fund Balances -256.1 100.3 -155.8
Total District Revenue $833.6 $(10.7)$822.9
FY23 Total Expenses
Operating Budget $235.6 $0.0 $235.6
Debt Service 166.2 2.6 168.8
CIRP 431.8 (13.3)418.5
Total District Expense $833.6 $(10.7)$822.9
(1) Includes sewer service charges from the Wastewater Revenue Fund net of the bad debt provision and late charges from the General Fund.
43
Type of Project Preliminary Revised Change Preliminary Revised Change
Wastewater Engineering 53 52 -1 53.2$ 53.5$ 0$
Wastewater Construction 46 50 4 330.6 333.3 (3)
Stormwater Engineering 9 9 0 6.9 6.9 -
Stormwater Construction 20 19 -1 16.8 17.2 (0)
New Project Appropriations Subtotal:128 130 2 410.5$ 407.7$ (3)$
Wastewater Continued 6 3 -3 19.5$ 9.1$ (10)$
Stormwater Continued 1 1 0 0.2 0.2 -
Continued Project Appropriations
Subtotal:7 4 -3 19.7$ 9.3$ (10)$
Project Appropriation Totals:135 134 -1 430.3$ 417.0$ (13)$
The above does not include the General Fund Project of $1.5 million dollars for grand total of $418.5 million
FY23 CIRP
Number Budget
Revised Program Summary
$s in millions
44
$s in millions
Taxes
$45.2 5.5%
User Charges
$460.2 56.0%Capital Improvement &
Replacement Program
$418.5 50.9%
Operating
$235.6 28.6%
Sources and Uses of Funding
Debt Service
$168.8. 20.5%
TOTAL FY23 BUDGET $822.9
Revenue Bonds
$462.0 56.1%
Increase
Fund Balance
$(155.8) (19.0)%
Where does the money come from?Where does the money go?
Investment and
Other Income
$11.3 1.4%
45
WW User Charges (1) Revenue Bonds Taxes
Investment Income
& Other Fund Balances (2)Total
Operating $195.7 $0.0 $23.8 $5.8 $10.3 $235.6
Debt Service $136.5 $28.5 $0.0 $0.4 $3.4 $168.8
CIRP $128.0 $433.5 $21.4 $5.1 -$169.5 $418.5
Total $460.2 $462.0 $45.2 $11.3 -$155.8 $822.9
1) Included in sewer service charges from Wastewater Revenue Fund net of the bad debt porvision and late charges from General Fund.
2) A positive number represnts the use of fund balance as a revenue source while a negative means MSD is increasing to Fund Balance.
$23.8 $3.4$21.4 $5.1
$5.8 $10.3
$28.5
46
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.
47
FY23 SOURCES OF FUNDING-continued
REVENUE BONDS
The District plans to receive approximately $433.5 million in bond and loan proceeds in FY23. These proceeds are expected to be derived from
$278 million from the Water Infrastructure Finance and Innovation Act (WIFIA) and $155.5 million from the State of Missouri SRF for capital
improvement projects. Additional bond proceeds of $23.0 million from Proposed Direct Purchase of Refunding Bonds will be used to refund
2013B Wastewater System Senior Revenue. There are premiums associated with the proposed direct purchase in the amount of $5.5 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.
48
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 ($5.9 million) and the Districtwide Stormwater Fund ($29.5 million)
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.
49
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 $155.8 million during FY23.
50
$‐
$200,000
$400,000
$600,000
$800,000
$1,000,000
$1,200,000 Fund Balance
Interest, Fees, Misc.
Taxes
Revenue Bonds
Stormwater User Charges
Wastewater User Charges
CONSOLIDATED REVENUE SOURCES
Revenue Trends
($s in thousands)
This analysis of MSD’s revenue compares actual revenues received in FY20 and FY21, forecasted for FY22, budgeted for FY23 and projected for FY24 and FY25.
The District normally submits a Rate Change Proposal to the Rate Commission every four years. The analysis required to complete this proposal includes impacts
of historical tends, the local economy, housing development and projected inflation factors. A Rate Commission Report, accepted by the Board of Trustees,
recommended a four‐year Wastewater User Charge rate with annual increases from FY21 through FY24. Revenue growth from rate increases has been
mitigated by a declining trend in billed volumes resulting in a compounded annual wastewater revenue growth rate of approximately 2.2% from FY20 to FY24.
Taxes which fund MSD's stormwater services fluctuate little from year‐to‐year and are expected to be approximately $45.2 million in FY23. For FY25, the District
will go back to the Rate Commission with a rate change proposal in February of 2023. For now, the FY24 approved rates are used to project FY25 revenue.
In April 2016, the voters approved the authorization of $900 million in bonds and voters approved another $500 million authorization in April 2021. The
District continues to utilize that authorization with $553 million remaining at the end of May FY22. In FY20, bond proceeds of $352 million were utilized against
the April 2016 authorization. Planned issuances in FY22 ‐ FY25 will further utilize the April 2016 and portion of April 2021 authorizations. It is estimated an
authorization of $0 will remain after FY25. The proposed bond proceeds take into consideration the required CIRP, the cost of issuance, and the rate of return.
Interest, fees, and miscellaneous includes interest on investments, connection and other fees. The impact of these revenue sources does not change significantly
in most years. Finally, Fund Balance appears on the graph as a revenue source in years where fund balance declines as it is used to fund operations, debt service,
or the CIRP.
51
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 122,298,088
Extra Strength Surcharges 6,636,607
Customer Assistance Program 1,655,260
Subtotal WASTEWATER USER CHARGE $459,279,591
GENERAL FUND USER CHARGES
Bad Debt Provision ($5,735,040)
Adjustments, Late Charges & Other 6,683,222
$948,182
USER CHARGE REVENUE $460,227,773
METROPOLITAN ST. LOUIS SEWER DISTRICT
Projected User Charge Revenue
FY23 BUDGET
COMPOSITE
Residential
$330.3M
72%
Non Residental
$128.9M
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.
52
FY23 MSD FLOW OF USER CHARGE FUNDS
MSD has two separate and distinct self-supporting services: wastewater service and stormwater service. In order to recover the cost of providing
these services in a fair and equitable manner, there are two distinct pricing methods. The wastewater service charge is based on the volume and
strength of wastewater discharged into the sewer. The stormwater services are paid for with ad valorem taxes instead of a user charge.
Wastewater User Charges are recorded in the Wastewater Revenue Fund. The details of the Wastewater revenue can be found in the revenue
section of this document. The entire balance of this fund is transferred each month to other function-specific funds. From the Wastewater
Revenue Fund, the largest amounts are allocated to the General Fund for the operation and maintenance of existing facilities and the Sanitary
Replacement Fund for the replacement of existing facilities. Smaller amounts are transferred to the Wastewater Emergency Fund to cover the
cost of emergency work that may occur during this fiscal year, the Water Backup Insurance & Reimbursement Fund to cover the cost of water
backup insurance and reimbursement, the General Insurance Fund to cover the cost of all other insurance premiums and related costs, and the
Debt Service Fund to cover the cost of principal and interest on revenue bonds.
The overall budget for the General Fund, whose resources are only partially made up of the sewer service charge allocation from the revenue
fund, can be found in the General Fund section.
The proposed budget for the Sanitary Replacement Fund can be found in the Construction Funds section. The revenue derived from the applicable
user charge is listed as an Interfund Transfer in the column labeled FY23 BUDGET. The pages immediately following the table show the projects
currently planned for that fund.
The proposed budget for the Wastewater Revenue Bond Service Fund can be found in the Debt Service Funds section. The revenue transferred
from the Wastewater Revenue Fund is listed as an Interfund Transfer in the column labeled FY23 BUDGET.
The proposed budget for the Water Backup Insurance and Reimbursement Fund, the General Insurance Fund, and the Wastewater Emergency
Fund can be found in the Special Funds section. The revenue transferred from the Wastewater Revenue Fund is listed as an Interfund Transfer
in the columns labeled FY23 BUDGET.
Please refer to the following chart that graphically depicts the MSD flow of funds.
53
Wastewater
Revenue Fund
$459,279,591
GENERAL FUND
$180,795,582
$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
$136,484,009
DEBT SERVICE
FUND
54
Wastewater
Revenue Fund
$475,048,501
GENERAL FUND
$164,912,614
$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
$145,135,887
DEBT SERVICE
FUND
55
Wastewater
Revenue Fund
$471,984,219
GENERAL FUND
$194,807,445
$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
$157,176,774
DEBT SERVICE
FUND
56
FY23 MONTHLY USER CHARGE STRUCTURE
WASTEWATER USER CHARGE RATES (Monthly)
FY24 FY23 FY22 FY21***FY20
Unmetered:
Billing, Collection
& System Availability Charge $29.29 $28.26 $27.31 $26.40 $26.35
Per Room 3.29 3.17 3.06 2.95 2.89
Per Water Closet 12.23 11.80 11.40 11.02 10.72
Per Bath 10.20 9.84 9.51 9.19 8.93
Per Separate Shower 10.20 9.84 9.51 9.19 8.93
Metered--Residential and Non-Residential:
Billing, Collection
& System Availability Charge $29.29 28.26$ $27.31 $26.40 $26.35
Volume Charge - $/100 Cubic Ft.5.55 5.35 5.17 5.00 4.87
Metered--Non-Residential:
Compliance Charge Tier 1 $5.85 $4.71 $4.55 $4.44 $3.14
Compliance Charge Tier 2 67.67 65.80 62.64 62.16 62.61
Compliance Charge Tier 3 144.98 140.99 136.37 133.20 137.75
Compliance Charge Tier 4 193.30 187.98 181.83 177.60 203.49
Compliance Charge Tier 5 241.63 234.98 227.29 222.00 266.10
Extra Strength Surcharge - $/Ton:
Suspended Solids over 300 mg/l*$329.43 $320.36 $309.88 $302.67 $283.87
BOD over 300 mg/l 884.78 860.43 832.28 812.94 708.56
COD over 600 mg/l 442.40 430.22 416.14 406.47 354.30
*mg/l: milligrams per liter
*** Rates are effective October 1, 2020.
Note: In FY23, St. Louis MSD Single Family bill for 10 Ccf's will be $81.76.
Source: https://customerservice.neorsd.org/s/sewer‐rates‐and‐stormwater‐fees
https://publicworks.baltimorecity.gov/Water‐Bill‐Rates‐and‐Fees https://www.sandiego.gov/public‐
utilities/customer‐service/water‐and‐sewer‐rates/sewer https://www.nashville.gov/Water‐
Services/Customers/Rates.aspx https://www.saws.org/service/water‐sewer‐rates/residential‐water‐service/
https://www.kcwater.us/ Rates based on 10 CCF.
Monthly Average for a Typical Single Family Residence
Based on 10 CCF’s
A cost of service model is used to project revenues and revenue requirements for four fiscal years, recognizing anticipated growth in number of customers and increased wastewater flows
throughout the service area. The study of revenue requirements recognizes projected operation and maintenance expense, capital improvement requirements met from revenues, principal and
interest payments on current and proposed revenue bond issues, and recommended reserve fund requirements.
Allocated costs of service are developed for each class of customer and type of service based on considerations of utility revenue needs and projected customer service requirements. User
charge rate adjustments are designed for customers in accordance with allocated costs of service and local policy and practical considerations.
Residential Wastewater User Charge
St. Louis and Other Municipalities
$116.20
$100.93
$79.01 $75.10
$69.26
$51.31 $49.36
$0.00
$10.00
$20.00
$30.00
$40.00
$50.00
$60.00
$70.00
$80.00
$90.00
$100.00
$110.00
$120.00
Cl eveland
Balt im ore
St. L o ui s
Ka nsas Ci ty
Na shvi ll e
San D ieg o
S an A nt onio
57
FY24 FY23 FY22 FY21***FY20
WASTEWATER USER CHARGE RATES (Annual)
Unmetered:
Billing, Collection
& System Availability Charge $351.48 $339.12 $327.72 $316.80 $316.20 Percent of
Per Room 39.48 38.04 36.72 35.40 34.68 Total User
Per Water Closet 146.76 141.60 136.80 132.24 128.64 Customer User Charge Charges
Per Bath 122.40 118.08 114.12 110.28 107.16
Per Separate Shower 122.40 118.08 114.12 110.28 107.16 InBev Anheuser-Busch $5,329,515 1.27%
Metered--Residential and Non-Residential:CITY OF ST LOUIS $2,088,772 0.50%
Billing, Collection
& System Availability Charge $351.48 $339.12 $327.72 $316.80 $316.20 Sigma-Aldrich $1,839,263 0.53%
Volume Charge - $ per 100 Cubic Feet 5.55 5.35 5.17 5.00 4.87
Missouri-American Water Co. $1,728,302 0.41%
Metered--Non-Residential:
Compliance Charge Tier 1 $70.20 $56.52 $54.60 $53.28 $37.68 Washington University $1,688,185 0.40%
Compliance Charge Tier 2 812.04 789.60 751.68 745.92 751.32
Compliance Charge Tier 3 1,739.76 1,691.88 1,636.44 1,598.40 1,653.00 GKN Aerospace N America Inc. $1,064,644 0.25%
Compliance Charge Tier 4 2,319.60 2,255.76 2,181.96 2,131.20 2,441.88
Compliance Charge Tier 5 2,899.56 2,819.76 2,727.48 2,664.00 3,193.20 Jost Real Estate LLC $1,064,622 0.25%
Extra Strength Surcharge-$/Ton:The Boeing Company $1,051,546 0.25%
Suspended Solids over 300 mg/l*$3,953.16 $3,844.32 $3,718.56 $3,632.04 $3,406.44
BOD over 300 mg/l 10,617.36 10,325.16 9,987.36 9,755.28 8,502.72 BJC Health System $1,034,101 0.25%
COD over 600 mg/l 5,308.80 5,162.64 4,993.68 4,877.64 4,251.60
* ml/g: milligrams per liter St. Louis University $948,931 0.23%
STORMWATER SERVICE CHARGE (Annual)Total Top Ten by User Charges $17,837,881 4.24%
Per Single Family/Commercial Account $0.00 $0.00 $0.00 $0.00 $0.00 Total User Charges FY21 $420,781,206
Per Unit of Multi-Unit Residential Account 0.00/unit 0.00/unit 0.00/unit 0.00/unit 0.00/unit
*** Rates are effective October 1, 2020.
Ten Largest Customers' User Charges
For the Year Ended June 30, 2021
MSD ANNUAL USER CHARGE STRUCTURE
58
Bond Date Series Type
Refunding -
Not Applied
Against
Authorization 2/1/2004 8/1/2008 6/1/2012 4/1/2016 (1) Grand Total
May-04 2004A
Wastewater System Refunding Bond 175.0$ 175$
May-04 2004B
State Revolving Loan - Subordinte
Revenue Bonds and Direct Loan 161.3 161.3
May-05 2005A
State Revolving Loan - Subordinte
Revenue Bonds and Direct Loan 6.8 6.8
Apr-06 2006A
State Revolving Loan - Subordinte
Revenue Bonds and Direct Loan 42.7 42.7
Oct-06 2006B
State Revolving Loan - Subordinte
Revenue Bonds and Direct Loan 14.2 14.2
Nov-06 2006C Wastewater Senior Revenue Bond 60.0 60.0
Nov-08 2008A Wastewater Senior Revenue Bond 30.0 30.0
Oct-08 2008A/B
State Revolving Loans Program including
both Subordinate Revenue Bonds and
Direct Loans. 40.0 40.0
Oct-09 2009A
State Revolving Loans Program including
both Subordinate Revenue Bonds and
Direct Loans. 23.0 23.0
Jan-10 2010A
State Revolving Loans Program including
both Subordinate Revenue Bonds and
Direct Loans. 8.0 8.0
Jan-10 2010B Wastewater Senior Revenue Bond 85.0 85.0
Dec-10 2010C
State Revolving Loans Program including
both Subordinate Revenue Bonds and
Direct Loans. 37.0 37.0
Nov-11 2011A
State Revolving Loans Program including
both Subordinate Revenue Bonds and
Direct Loans. 39.8 39.8
Dec-11 2011B Wastewater Senior Revenue Bond 52.3 52.3
Aug-12 2012A Wastewater Senior Revenue Bond 225.0 225.0
Nov-12 2012B
Wastewater System Refunding Bond 141.7 141.7
Date of Voters Bond Authorizations
Fully Utilized Bond Authorizations
($s in millions)
59
Bond Date Series Type
Refunding -
Not Applied
Against
Authorization 2/1/2004 8/1/2008 6/1/2012 4/1/2016 (1) Grand Total
Oct-13 2013A
State Revolving Loans Program including
both Subordinate Revenue Bonds and
Direct Loans. 52.0 52.0
Dec-13 2013B Wastewater Senior Revenue Bond 150.0 150.0
Aug-15 2015A
State Revolving Loans Program including
both Subordinate Revenue Bonds and
Direct Loans. 75.0 75.0
Dec-15 2015B
Wastewater System Senior Revenue
Bonds 2006C and 2008A were refunded by
2015B. 2015B Also included new money of
$150 million. Only the $150 million counts
against the District's authorization. 73.9 150.0 223.9
Dec-16 2016A
State Revolving Loans Program including
both Subordinate Revenue Bonds and
Direct Loans. 20.0 20.0
Dec-16 2016B
State Revolving Loans Program including
both Subordinate Revenue Bonds and
Direct Loans. 75.5 75.5
Dec-16 2016C Wastewater Senior Revenue Bond 150.0 150.0
Nov-17 2017A
Wastewater Sytem Senior Revenue Bonds
2011B, 2012A, 2013B and 2015B were
partially refunded by 2017A. 2017A also
included new money of $200 million. Only
the $200 million counts against the District's
authorization 116.2 47.5 152.5 316.2
Grand Total 331.8$ 500.0$ 275.0$ 945.0$ 152.5$ 2,204.3$
Authorized Amount N/A 500.0$ 275.0$ 945.0$ 900.0$ 2,620.0$
Outanding Amount N/A - - - 747.5$ 747.5$
Note1: Not fully utilized but required to include the entire Nov-FY17 which partically utilizes an outstanding authorization.
60
Bond Date Series Type
Refunding -
Not Applied
Against
Authorization
Full
Authorization -
Carried
Forward (3) 6/1/2012 (2) 4/1/2016 4/1/2021 Grand Total
Carry Forward from Fully Utilized (2) 215.6$ 775.0$ 897.5$ 1,888.1$
Nov-17 2017A
Wastewater Sytem Senior Revenue Bonds
2011B, 2012A, 2013B and 2015B were
partially refunded by 2017A. 2017A also
included new money of $200 million. Only
the $200 million counts against the District's
authorization 116.2 47.5 152.5 316.2
Dec-18 2018A
Water Infrastructure Finance and
Innovation Act (WIFIA) bonds. 47.7 47.7
Dec-18 2018B
State Revolving Loans Program including
both Subordinate Revenue Bonds and
Direct Loans. 25.3 25.3
Dec-19 2019A
State Revolving Loans Program including
both Subordinate Revenue Bonds and
Direct Loans. 24.0 24.0
Dec-19 2019B Wastewater Senior Revenue Bond 52.1 52.1
Dec-19 2019C
Wastewater System Refunding Bond 276.3 276.3
Sep-20 2020A
State Revolving Loans Program including
both Subordinate Revenue Bonds and
Direct Loans. 22.0 22.0
Dec-20 2020B
Wastewater System Refunding Bond 120.0 120.0
Jan-21 2021A
State Revolving Loans Program including
both Subordinate Revenue Bonds and
Direct Loans. 63.1 63.1
Jan-21 2021B
State Revolving Loans Program including
both Subordinate Revenue Bonds and
Direct Loans. 40.2 40.2
May-21 2021C
Wastewater System Refunding Bond 5.6 5.6
May-22 2022A
Proposed Wastewater System Refunding
Revenue Bond 39.8 39.8
Date of Voters Bond Authorizations
Partial Utilized and Projected Authorizations
($s in millions)
61
Bond Date Series Type
Refunding -
Not Applied
Against
Authorization
Full
Authorization -
Carried
Forward (3) 6/1/2012 (2) 4/1/2016 4/1/2021 Grand Total
Jun-22 2022B
Proposed Wastewater System Senior
Revenue Bonds. 100.0 100.0
Sep-22 2022D
Proposed State Revolving Loans Program
debt. 119.0 119.0
Dec-22 2022E
Proposed State Revolving Loans Program
debt. 26.0 26.0
Sep-22 2022C
Proposed State Revolving Loans Program
debt. 10.5 10.5
May-23 2023A
Proposed State Revolving Loans Program
debt- Direct Purchase. 23.0 23.0
Jun-23 2023B
Proposed Water Infrastructure Finance and
Innovation Act (WIFIA) bonds. 97.6 180.0 277.6
Jul-23 2023C
Proposed State Revolving Loans Program
debt. 290.0 290.0
Dec-24 2024B
Proposed Wastewater System Senior
Revenue Bonds. 30.0 30.0
May-25 2025A
Proposed State Revolving Loans Program
debt- Direct Purchase. 133.6 133.6
-
Grand Total 810.1$ 775.0$ 945.0$ 900.0$ 500.0$ 3,930.1$
Authorized Amount N/A 775.0$ 945.0$ 900.0$ 500.0$ 3,120.0$
Outanding Amount N/A - - 0 - 0
Note2: Include full utilized authorization to show the entire Nov-FY17 Bond. Balances adjusted to ensure dollars were not duplicated.
Note3: Includes only 2/1/2004 & 8/1/2008 to account for bond authorizations not included on this page but in the full utilized.
Projected
62
63
The District's Master Bond Ordinance provides Debt Service Coverage Ratio minimums for both Senior and
Total Debt Service Expense. These amounts are 1.25x and 1.15x, respectively. The District targets Senior Debt
Coverage ratios of 2.5x or higher. This coverage ratio target is one component of the District's plan to
maintain at least a AA credit rating.
64
Total Expenditures FY23
($s in millions)
Note:
Operations includes: General Fund, Water Backup
Insurance & Reimbursement Fund, General Insurance
Fund and Stormwater Operation & Maintenance in
OMCI funds.
Detail Operating Expenses
Total Operating Budget = $235.6,
29% of Total including:
Wastewater Operating, $211.3
& Stormwater Operating $24.3
Presented in Grey on charts
Total Operating Budget
$235.6, 29%
Detail below Total Expenditures $822.9
Presented in Pie Chart
Wastewater CIRP,
$393.2, 48%
Stormwater CIRP,
$23.8, 3%
General
Fund CIRP,
$1.5, 0%
Debt Service,
$168.8, 20%
Wastewater
Operating, $211.3,
26%
Stormwater
Operating, $24.3,
3%
52.2%,
Personnel,
$123.1
8.3%, Supplies, $19.5
7.6%, Utilities, $18.0
30.0%,
Contracted Services,
$69.6
2.3 %, Capital Outlay, $5.4
65
1000 ‐ General
Funds
2000 ‐ Principal
and Interest
Funds
4000 ‐ Special
Funds
5000 ‐
Stormwater &
OMCI Funds
6000 ‐
Construction
Funds Grand Total
00102 ‐ Property Insurance ‐$ ‐$ 3,858,453$ ‐$ ‐$ 3,858,453$
00103 ‐ General Liability Insurance ‐ ‐ 3,656,480 ‐ ‐ 3,656,480
00104 ‐ Worker's Compensation ‐ ‐ 2,811,213 ‐ ‐ 2,811,213
00105 ‐ Water Backup ‐ ‐ 4,827,688 ‐ ‐ 4,827,688
00202 ‐ Interest Expense ‐ 164,970,920 ‐ ‐ 3,790,750 168,761,670
00205 ‐ Tax Fees ‐ ‐ ‐ 678,337 ‐ 678,337
SW100 ‐ Stormwater O&M Total (36,121,608) ‐ 50,638 28,521,608 7,549,362 0.00
T1010 ‐ Board of Trustees Total 10,350 ‐ ‐ ‐ ‐ 10,350
T1100 ‐ Secretary Treasurer Department Total 2,392,924 ‐ ‐ ‐ ‐ 2,392,924
T1410 ‐ Rate Commission Total 702,000 ‐ ‐ ‐ ‐ 702,000
T2020 ‐ Civil Service Commission Total 11,500 ‐ ‐ ‐ ‐ 11,500
T2500 ‐ Human Resources Department Total 9,153,602 ‐ ‐ ‐ ‐ 9,153,602
T3000 ‐ Executive Director Department Total 6,869,175 ‐ ‐ ‐ ‐ 6,869,175
T4000 ‐ Finance Department Total 25,516,681 ‐ ‐ ‐ ‐ 25,516,681
T4500 ‐ Information Technology Department To 17,185,663 ‐ ‐ ‐ ‐ 17,185,663
T5500 ‐ General Counsel Department Total 3,495,479 ‐ ‐ ‐ ‐ 3,495,479
T6000 ‐ Operations Department Total 125,156,776 ‐ ‐ ‐ ‐ 125,156,776
T8000 ‐ Engineering Department Total 29,243,024 ‐ ‐ ‐ ‐ 29,243,024
Grand Total 183,615,567$ 164,970,920$ 15,204,472$ 29,199,945$ 11,340,112$ 404,331,016$
Appropriations by Department and Fund
66
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
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 (4,460,724)$ ‐$ ‐$ ‐$ 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$ ‐$
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$ ‐$
Metropolitan Saint Louis Sewer District
FY25 Interfund Transfer Activity
Metropolitan Saint Louis Sewer District
FY24 Interfund Transfer Activity
Operations Department Stormwater Subtotal
Engineering Department Stormwater Subtotal
Stormwater Subtotal
Engineering Department Wastewater Subtotal
Engineering Department Wastewater Subtotal
Stormwater Subtotal
Operations Department Stormwater Subtotal
Engineering Department Stormwater Subtotal
68
Budgeted INCREASE/
Budgeted $ Salary,
Overtime, and FICA
(In Thousands)
DEPARTMENT FY20 FY21 FY22 FY23 (DECREASE)FY23 EXPLANATION
Secretary - Treasurer 8 7 7 7 0 756 Position count remains the same as previous year
Executive Director 20 20 20 21 1 1,849 Added Security Supervisor
General Counsel 8 8 8 8 0 1,016 Position count remains the same as previous year
Human Resources 23 23 23 22 -1 1,976 Removed Security Supervisor
Finance 62 62 62 65 3 4,082 Added Account I, Central Services Coordinator, Office Associate
Information Technology 51 51 52 52 0 5,321 Position count remains the same as previous year
Engineering 244 244 237 237 0 20,036 Position count remains the same as previous year
Operations 611 611 608 608 0 51,740 Position count remains the same as previous year
Total Available Positions 1,027 1,026 1,017 1,020 3 $ 86,777 Net positions added
Metropolitan St. Louis Sewer District
A LLOCATED POSITIONS
FY23
0
200
400
600
800
1000
1200
FY20 FY21 FY22 FY23
Allocated Positions History
Secretary - Treasurer Executive Director General Counsel
Human Resources Finance Information Technology
Engineering Operations
1,027 1,026
1,017 1,020
77 116
202
96
405
124
0
100
200
300
400
500
FY23 Allocated Positions by Category
69
Long-Term Liabilities for Pension Plans and Other Postemployment Benefits Other Than Pensions (OPEB) Plans
The charts below includes liabilities and related ratios for the Pension:
Calendar Year Ending December 31,
2020 2019 2018 2017 2016 2015 2014
Total Pension Liability - Ending (a) 356,407$ 353,994$ 334,957$ 326,365$ 318,049$ 296,812$ 290,412$
Plan Fiduciary Net Position - Ending (b) 326,912 296,201 260,560 277,976 251,010 244,212 250,516
Net Pension Liability - Ending = (a) - (b)29,495$ 57,793$ 74,397$ 48,389$ 67,039$ 52,600$ 39,896$
Fiduciary Net Position as a % of Total Pension Liability 91.72% 83.67% 77.79% 85.17% 78.92% 82.28% 86.26%
Covered Payroll 34,391$ 36,793$ 39,437$ 41,869$ 42,055$ 43,345$ 44,664$
Net Pension Liability as a % of Covered Payroll 85.76% 157.08% 188.65% 115.57% 159.41% 121.35% 89.32%
Notes to Schedule:
1. This schedule will ultimately present ten years of information when available.
2020 2019 2018 2017 2016
Total OPEB Liability - Ending 24,921$ 23,165$ 24,164$ 24,194$ 22,839$
Schedule of Changes in Net Pension Liability and Related Ratios
As many other Governmental Organizations across the country, the District faces large-scale, long-term liabilities associated with retiree Pension
and OPEB plans. Actuaries determine the amount of the assets that should be set aside now to ensure adequate resources are available in the
future. The District’s contributions were made and will continue to be made in accordance with the actuarially determined contribution
requirements based on actuarial valuations.
In (000's)
2. The District FY21 and FY20 Comprehensive Annual Financial Report in Footnote 7 Pension (starting on page 69) and RSI (page 110 ) will provide more details.
Schedule of Changes in Net OPEB Liability
In (000's)
1. The District FY21 and FY20 Comprehensive Annual Financial Report in Footnote 9 Pension (starting on page 79) will provide more details.
70
METROPOLITAN ST. LOUIS SEWER DISTRICT
FISCAL YEAR 2023 LIST OF FUNDS1
Fund No. Fund Name Fund No. Fund Name
1101 *$
2804 $
2812 $
2816
2817 $
2818 $
2819 $
2820 $
2821 $
2822 $
2823 $
2824 $
2825 $
2826 $
2827 $
2828 $
2829 $
2830 $
2831 $
2832 $
2833 $
2834 $
2835 $
2836 $
General Fund
Board of Trustees
Rate Commission
Civil Service Commission
Executive Director
Secretary - Treasurer
Human Resources
Finance
Information Technology
General Counsel
Operations
Engineering
Debt Funds
2004B SRF-Principal and Interest-WW
2010B SR Rev Bond-Principal and Interest-WW
2011B SR Rev Bond-Principal and Interest-WW
2012A SR Rev Bond-Principal and Interest-WW
2012B SR Rev Bond-Principal and Interest-WW
2013B SR Rev Bond-Principal and Interest-WW
2013A SRF-Principal and Interest-WW
2015A SRF-Principal and Interest-WW
2015B SR Rev Bond-Principal and Interest-WW
2016A SRF-Principal and Interest-WW
2016B SRF-Principal and Interest-WW
2016C SR Rev Bond-Principal and Interest-WW
2017A SR Rev Bond-Principal and Interest-WW
2018A WIFIA-Principal and Interest-WW
2018B SRF-Principal and Interest-WW
2019A SRF-Principal and Interest-WW
2019B Rev Bond-Principal &Interest-WW
2019C SR Ref Taxable Rev Bond-P&I-WW
2020A SRF-Principal and Interest-WW
2020B SR Rev Bond-Principal and Interest-WW
2021A SRF-Principal and Interest-WW
2021B SRF-Principal and Interest-WW
2021C SR DP Ref Rev Bond-P&I-WW
2837
2838 $
2846
$
$
3306 *
3307
4102 $
4104 $
4105 $
4122
4123
5110 $
5120 $
5130
5401
5563
5564 $
5565
5566 $
5571 $
5574
5576 $
5583 $
5584 $
5587 $
5589
Debt Funds (continued)
2021D SRF–Principal and Interest - WW
2022A SR DP Ref Rev Bond-P&I-WW
2026A SR DP Ref Rev Bond-P&I-WW
Proposed Principal and Interest Bond 1
Proposed Principal and Interest Bond 2
Revenue Funds
Wastewater Revenue
Stormwater Revenue
Special Funds
Improvement
Water Back-up Insurance & Reimbursement
General Insurance Fund
Wastewater Emergency Fund
Stormwater Emergency Fund
Stormwater Funds
Stormwater Regulatory Fund
Districtwide Stormwater Fund
Stormwater Operations and Maintenance Fund
Operation, Maintenance and Construction
Improvement Fund
Bond Place Special Taxing Subdistrict
Clayton-Central
Coldwater Creek
Creve Coeur-Frontenac
Deer Creek
Gravois Creek
Loretta-Joplin
Maline Creek
Sugar Creek
University City
Watkins Creek
Wellston
Notes: 1) The District uses modified accrual basis of budgeting for each fund. 2) * - Denotes major funds. 3) $ - Denotes funds with appropriations.
71
METROPOLITAN ST. LOUIS SEWER DISTRICT
FISCAL YEAR 2023 LIST OF FUNDS1 (continued)
Fund No. Fund Name
5590
5591
5593 $
5594
6660 *$
Operations, Maintenance and Construction
Improvement Funds (continued)
MO River Bonfils Subd. #448
Meramec River Basin Subd. #449
Seminary Br. Of RDP Subd. #454
Black Creek Subd. #455
Construction Funds
Sanitary Replacement
Notes: 1) The District uses modified accrual basis of budgeting for each fund. 2) * - Denotes major funds. 3) $ - Denotes funds with appropriations.
72
Projected Ending Fund Balances FY23
($s in millions)
Note:
Revenue funds are not included in graph since
fund balance is $0.00
GENERAL FUND
9%
REVENUE FUNDS
0%
STORMWATER
10%OMCI
3%
CONSTRUCTION FUNDS
70%
DEBT SERVICE
FUNDS
8%
SPECIAL
FUNDS
8%
General Fund $ 49.7
Revenue Funds 0.0
Stormwater Funds 25.1
OMCI Funds 16.7
Construction Funds 385.6
Debt Service Funds 44.2
Special Funds 26.3
73
Explanation of Changes in Fund Balance Greater Than Ten Percent
Fund Explanation
1101 – General Fund This fund balance is expected to decrease by 25% or $16.7 million during FY23. The main reason for this
decrease is due to reallocation of sewer service charges. The General Fund receives much of its funding
from the sewer service charges originally received into the revenue funds and later transferred to various
funds. This source of funding fluctuates based on balancing the needs of the General Fund against the needs
of Construction Funds and Special Funds. In FY23 the Construction Fund received more of the sewer service
allocation in order to better follow the District’s rate model pay‐go projections.
6660 – Sanitary
Replacement Fund
This fund balance is expected to increase by 88% or $180.9 million during FY23. The main reason for this
increase is the timing of revenue bond proceeds and project expenditures. During FY23, the District is
projecting to receive $433 million in revenue bonds. Some of the bond proceeds are WIFIA or SRF loans
which means these funds are related to specific projects. The WIFA loan will fund the Lemay Fluidized Bed
Incinerators Project estimated at about $100 million in construction cost. Therefore, the District still needs
senior bond proceeds to fund all other capital projects not covered by WIFA, SRF or pay‐go funding.
74
FY20 FY21 FY22 FY22 FY23 FY24 FY25
Actual Actual Budget Forecast Budget Projected Projected
FUND BALANCE B.O.P.$389,207,835 $382,426,480 $426,395,850 $457,232,896 $391,805,879 $547,609,777 $435,836,341
Revenues:
Revenue Bonds 364,401,977 289,867,954 119,000,000 119,000,000 461,986,911 290,000,000 163,560,000
Wastewater User Charge 424,788,345 419,902,755 436,897,342 446,959,770 460,227,773 476,232,101 473,442,457
Stormwater User Charge (1,801)(2,391)-(321)---
Taxes 35,439,441 43,624,302 43,173,943 42,616,631 45,222,479 45,222,479 45,222,479
Interest on Investments 17,895,386 1,392,278 3,609,400 1,456,743 5,251,995 5,747,911 3,242,823
Connection and Other Fees 3,012,368 3,753,797 3,048,000 4,040,940 3,429,000 3,429,000 3,429,000
Proceeds from Sale of Property 105,228 158,653 202,000 179,413 198,000 198,000 198,000
Rental Income 301,631 323,662 311,000 344,125 346,000 346,000 346,000
Miscellaneous 12,875,168 4,785,846 3,208,000 4,040,659 2,000,000 15,900,000 2,000,000
Total Revenues 858,817,742 763,806,856 609,449,685 618,637,961 978,662,159 837,075,491 691,440,759
Expenditures:
Personnel Services 110,127,362 113,442,494 117,881,104 110,896,039 123,041,344 126,369,914 130,383,792
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 55,306,684 57,470,006 64,733,652 63,789,431 69,581,013 72,059,046 72,779,028
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 245,032,587 346,759,470 359,340,522 342,031,423 418,527,244 559,432,244 417,646,459
Principal Payments 52,587,600 62,599,880 61,157,300 61,157,300 70,419,500 76,658,300 89,906,000
Interest Payments 84,045,981 58,831,730 63,285,283 62,031,334 64,201,009 66,302,087 63,539,374
Agency and Other Debt Expenses 278,674,459 10,615,969 2,802,904 3,142,262 34,141,161 4,060,500 137,591,400
Total Expenditures 865,599,097 689,000,439 710,928,567 684,064,977 822,858,260 948,848,927 956,861,294
Net Operating Income (Loss) (6,781,355)74,806,417 (101,478,882) (65,427,017) 155,803,898 (111,773,436) (265,420,535)
Interfund Transfers -------
Increase (Decrease) in Fund Bal.(6,781,355)74,806,416 (101,478,882)(65,427,017)155,803,898 (111,773,436)(265,420,535)
Percentage of Change -2%20%-24%-14%40%-20%-61%
FUND BALANCE E.O.B.$382,426,480 $457,232,896 $324,916,968 $391,805,879 $547,609,777 $435,836,341 $170,415,806
METROPOLITAN ST. LOUIS SEWER DISTRICT
CHANGES IN TOTAL FUND BALANCE
CONSOLIDATED STATEMENT OF CHANGES IN FUND BALANCE
75
GENERAL FUND REVENUE FUNDS
OPER. MAINT. &
CONST. IMPR
FUNDS
CONSTRUCTION
FUNDS
DEBT SERVICE
FUNDS SPECIAL FUNDS TOTAL
FUND BALANCE B.O.P.$66,397,458 $- $49,837,948 $204,701,832 $43,732,474 $27,136,169 $391,805,880
Revenue Bonds ---433,500,000 28,486,911 -461,986,911
Stormwater O&M Interfund
Revenue ------ -
Wastewater User Charge 948,182 459,279,591 ----460,227,773
Stormwater User Charge -------
Taxes --45,222,479 ---45,222,479
Interest on Investments 672,056 - 456,662 3,425,613 437,325 260,339 5,251,995
Connection and Other Fees 2,305,000 ----1,124,000 3,429,000
Proceeds from Sale of Property 198,000
-----198,000
Rental Income 346,000
-----346,000
Miscellaneous 2,000,000
-----2,000,000
Total Revenues 6,469,238 459,279,591 45,679,142 436,925,613 28,924,236 1,384,339 978,662,159
Personnel Services 121,734,231
----1,307,113 123,041,344
Supplies 19,526,467 -----19,526,467
Utilities 18,024,322
-----18,024,322
Contractual Services 55,055,955
-678,337 --13,846,721 69,581,013
Capital Outlay 5,396,200
-----5,396,200
Construction and Engineering 20,330,000 -24,486,244 369,711,000 -4,000,000 418,527,244
Principal Payments ----70,419,500 -70,419,500
Interest Payments ----64,201,009 -64,201,009
Agency and Other Debt Expense ---3,790,750 30,350,411 -34,141,161
SSC Allocation ------ -
Interfund Labor Transfers (36,121,608)-28,521,608 7,549,362 -50,638 -
Total Expenditures 203,945,567
-53,686,189 381,051,112 164,970,920 19,204,472 822,858,260
Net Operating Income (Loss) (197,476,329) 459,279,591 (8,007,048) 55,874,501 (136,046,684) (17,820,133) 155,803,898
Interfund Transfers 180,795,582 (459,279,591)
-125,000,000 136,484,009 17,000,000 -
Increase (Decrease) in Fund Bal. (16,680,747)
-(8,007,048) 180,874,501 437,325 (820,133) 155,803,898
Percentage of Change -25%--16%88%1%-3%40%
FUND BALANCE E.O.P.$49,716,711 $-$41,830,900 $385,576,333 $44,169,799 $26,316,036 $547,609,778
METROPOLITAN ST. LOUIS SEWER DISTRICT
CONSOLIDATED STATEMENT OF CHANGE IN FUND BALANCE
FOR FY23 BUDGET
76
Adjustments Adjustment Explanation
Operating Revenues:
Sewer service charges 465,962,813$ -$ 465,962,813$
Recovery of (provision for) doubtful sewer service charge (5,735,040) - (5,735,040)
Licenses, permits, and other fees 3,429,000 - 3,429,000
Other 2,000,000 - 2,000,000
Total operating revenues 465,656,773 - 465,656,773
Operating Expenses:
Pumping and treatment 74,502,038 (1,546,500) 72,955,538 Capital outlay
Collection system maintenance 56,691,560 (3,196,700) 53,494,860 Capital outlay
Engineering 23,206,203 (8,291,114) 14,915,089 Capital labor
General and administrative 76,341,858 (3,455,955) 72,885,903 Capital labor overhead
Water backup claims 4,827,688 - 4,827,688 Prepaid Insurance
Depreciation - 91,352,269 91,352,269 Depreciation Expense
Asset Management 9,030,000 680,801 9,710,801 Labor allocated from Engineering
Total operating expenses 244,599,346 75,542,801 320,142,148
Operating Income 221,057,427 (75,542,801) 145,514,626
Non-operating Revenues:
Property taxes levied by the District 45,222,479 - 45,222,479
Investment income 5,251,995 - 5,251,995 Capital interest revenue
Rent and other income 346,000 - 346,000
Total non-operating revenues 50,820,474 - 50,820,474
Non-operating Expenses:
Net gain on disposal and sale of capital assets (198,000) 1,148,760 950,760 Asset disposals with remaining book value
Non-recurring projects and studies 9,800,000 696,207 10,496,207 Labor allocated from Engineering
Interest expense 98,342,170 547,940 98,890,110 Capital interest expense and loan amortizations
Total non-operating expenses 107,944,170 2,392,907 110,337,077
Income before Capital Contributions 163,933,731 (77,935,708) 85,998,023
Capital Contributions:
Utility plant contributed - 12,943,095 12,943,095 Contributed assets
Grant revenue - 469,624 469,624 Grant revenue
Total capital contributions - 13,412,719 13,412,719
Change in Net Position 163,933,731$ (64,522,990)$ 99,410,742$
Balance Sheet Adjustments:
Revenue Bonds 461,986,911$ (461,986,911)$ -$ Recorded as an asset on the Balance Sheet
Principle Payments (70,419,500) 70,419,500 - Reduces the liability on the Balance Sheet
Construction in Progress (399,697,244) 399,697,244 - Recorded as an asset on the Balance Sheet
Net Operating Income (Loss)155,803,898$ (56,393,157)$ 99,410,742$
Note: All capital and asset related items are recorded on the Balance Sheet for GAAP Statements
FY23 Fund Basis vs. GAAP Basis Statement of Operations
FY23 Budget Fund
Basis Statement of
Operations
GAAP Basis Statement
of Operations
77
FY23 BUDGET
78
CIRP
The Capital Improvement and Replacement Program identifies, prioritizes, establishes
scope of work, and oversees completion of wastewater and stormwater related projects.
Capital projects are funded via sewer service charges, revenue bonds and tax receipts.
Non-capital related projects are funded through the General Fund.
79
CAPITAL IMPROVEMENT AND REPLACEMENT PROGRAM SUMMARY
The identification and prioritization of projects to be included in the Capital Improvement and Replacement Program (CIRP) is a multi-step process,
requiring continuous monitoring and updating to ensure that the highest priority problems within the District are addressed in a timely manner, given
funding limitations. These stages include project identification with conceptual solution, preliminary study, final design and construction.
New projects are identified on an ongoing basis to ensure that the District complies with the regulatory requirements of the United States Environmental
Protection Agency and Missouri Department of Natural Resources, to address customer problems, remedy deficiencies and implement required
collection system and wastewater treatment plant upgrades. At each step in the process the project scope is reevaluated to verify that it continues to
meet regulatory requirements and customers’ needs. The project cost is updated based on available information, and the project’s priority is assessed
to ensure that the highest priority projects are funded first.
Upon the initial identification of the regulatory issues, localized problems, or system deficiencies, a conceptual solution is developed, which includes
a project scope, cost estimate and priority ranking relative to similar projects. The District creates a project based on this conceptual solution, and the
project may then be incorporated into the CIRP based on priority. Before the year in which funding of the project is anticipated, a preliminary study is
performed. In this study, scope is reevaluated in greater detail. A project may be rescheduled to a later fiscal year within the CIRP, should priority
ranking be reduced due to increased project cost or modification of its scope. Project cost estimates used in the budget preparation process are usually
based on the preliminary study stage of the process. Preliminary study cost estimates are based on incomplete information but are intended to be within
thirty percent of the design engineer’s final estimates.
The final design of a project is performed by either the District’s Engineering Department staff or by an engineering consultant hired via a qualifications-
based selection process. For projects of significant scope and impact, coordination with property owners who will benefit or who will be affected by
the construction of the project is achieved at “open-line” meetings hosted by the District. A project is advertised for public bidding a minimum of 30
days, followed by a formal public bid opening. Bids are evaluated to determine the lowest responsive, responsible bidder. A construction contract is
then awarded to the lowest responsible, responsive bidder.
Wastewater projects are funded via revenue from the wastewater user charge paid by ratepayers. The user charge also supports the sale of revenue
bonds to fund the wastewater program. The Sanitary Replacement Fund is used to pay for capital wastewater work, while the General Fund is used to
pay for non-capital wastewater related work. The allocation of a given project’s costs between these two funds is an accounting function necessary to
facilitate capitalization of District assets. Wastewater projects may also be funded by various Operation, Maintenance, Construction and Improvement
(OMCI) Funds, Construction Funds, Special Funds, or the Improvement Fund. Stormwater projects may be f unded via the General Fund, Construction
Funds, Special Funds, the Improvement Fund, the Districtwide Stormwater Fund, or from various OMCI Funds.
The CIRP for the FY23 budget year is summarized by project type on the following pages. For additional information on the stages of identification
and prioritization of projects, please refer to the Program Summary section of the FY23 Budget Supplement.
80
Wastewater Engineering
$53.5 M
13%
Wastewater Construction
$330.6 M
79%
Continued Wastewater
$9.1 M
2%
Continued Stormwater
$0.2 M
0%
Stormwater Construction
$16.8 M
4%
Stormwater Engineering
$6.9 M
2%
Capital Improvement and Replacement
Program
FY23 Total $417.0 M
The above does not include the General Fund Project of $1.5 Million dollars for the Oracle Cloud Project for a grand total of $418.5 million.81
TYPE OF PROJECT PROJECT COST
CONSTRUCTION
Wastewater Engineering 51 $53,515,000
Wastewater Construction 50 330,576,000
Stormwater Engineering 9 6,850,000
Stormwater Construction 19 16,786,244
TOTAL:129 $407,727,244
CONTINUED
Wastewater Continued 3 $9,100,000
Stormwater Continued 1 200,000
TOTAL:4 $9,300,000
TOTAL CIRP:133 $417,027,244
The above does not include the General Fund Project of $1.5 Million dollars for Oracle Cloud Project for grand total of $418.5 million.
METROPOLITAN ST. LOUIS SEWER DISTRICT
CAPITAL IMPROVEMENT AND REPLACEMENT PROGRAM
SUMMARY - FY23
NUMBER OF PROJECTS
82
Operating Expense Impact of CIRP
Many of the CIRP projects have minor impacts on the O&M costs of the District. Some of these impacts related to additional feet of pipe and I/I
removal are quantified in the following pages. Some projects have more significant impacts and are discussed below.
Deer Creek Sanitary Tunnel
This sanitary tunnel extends more than four miles from Clayton Road to Interstate
44, the tunnel will collect and temporarily store peak wastewater overflows along
the Deer Creek sewer system. The 22,800‐foot‐long tunnel will provide relief to
several communities including Clayton, Richmond Heights, Brentwood,
Maplewood, Webster Groves, and Shrewsbury, where basement backups and
sewer overflows historically occur when heavy rains overcharge the existing
system. This sanitary tunnel is expected to contribute an additional $27 thousand
per year to the District’s utilities costs beginning with the FY23 budget year.
83
Cost/Foot (0.30)0.7742 $0.00040
PROJECT DESCRIPTION
Feet Pipe
Added Cost Impact
Project Budget for
I/I Removal Cost Impact
WASTEWATER CONSTRUCTION PROJECTS
MC-02 WATSON TO EDGAR RD SANITARY RELIEF (SKME-580A)9,050 7,007$ -$ -$ 97
WEBSTER GROVES TRUNK E SANITARY REHABILITATION AND I/I REDUCTION PHASE IV - - 1,300,000 (520) Carryover, no page
HARLEM - BADEN RELIEF PHASE IV (HEBERT) (GOODFELLOW TO HAMILTON)7,200 5,574 - - 78
CAULKS CREEK FORCEMAIN (RIVER VALLEY RD TO L-52)17,000 13,161 - - 67
HARLEM BADEN RELIEF PHASE IV (HEBERT) - HAMILTON TO DARVER TRUNK SEWER 3,660 2,834 - - Carryover, no page
HARLEM BADEN RELIEF PHASE IV (HEBERT) - TRUNK SEWER REHABILITATION - - 50,000 (20) 37
BLACK CREEK - HADDINGTON COURT RELIEF SEWERS 7,995 6,190 - - 65
JEFFERSON BARRACKS TUNNEL CONSOLIDATION SEWERS 5,700 4,413 - - 88
AMBLEWOOD SANITARY RELIEF (WATERFORD DR TO BIRCHBARK DR)2,400 1,858 - - 55
BANFF SANITARY RELIEF (CAITHNESS RD TO LANARK RD)342 265 - - 57
BC-01 PHASE III AND BC-02 PHASE II SANITARY RELIEF (I-170 TO HEATHERWOOD DR)12,915 9,999 - - 1
CSO - MARY AVENUE SOUTH OF MANCHESTER CSO INTERCEPTOR (I-132)/OUTFALL (L-106) ELIMINATION
PHASE II 10,500 8,129 - - 12
FF-15 AND FF-16 SANITARY RELIEF PHASE II REHABILITATION 4,500 3,484 - - 74
GEYER SANITARY RELIEF (W. MONROE AVE TO W. ESSEX AVE)3,400 2,632 - - 31
GLEN ECHO SANITARY RELIEF (ENGELHOLM AVE TO HENDERSON AVE)6,220 4,816 - - 32
FLORISSANT/DUNN SANITARY RELIEF (ST. ANTHONY LN TO I-270)6,170 4,777 - - 75
S BRENTWOOD BLVD SANITARY RELIEF (DAYTONA DR TO WALINCA TERRACE)2,800 2,168 - - 50
SAYLESVILLE SANITARY RELIEF (SAYLESVILLE DR TO S GREENTRAILS DR)3,920 3,035 - - 106
GLENFIELD SANITARY RELIEF (WATSON WOODS CT TO S LINDBERGH BLVD)2,400 1,858 - - 76
WHITE PLAINS SANITARY RELIEF (SALTBOX DR TO CEDAR CREEK RD)2,785 2,156 - - 107
GREENBRIAR #2 PUMP STATION (P-448) ELIMINATION 1,080 836 - - 77
LINDSAY - ST. ALBERT PRIVATE I/I REDUCTION - - 500,000 (200) 94
HAMPTON CREEK SANITARY RELIEF (DEER CREEK TRUNK TO OXFORD DR) PHASE I 7,500 5,807 - - 35
NEWPORT LANDING PUMP STATION (P-480) ELIMINATION 1,555 1,204 - - 98
PRICE TO PIONEER SANITARY RELIEF 5,665 4,386 - - 100
GENERAL SERVICES AGREEMENT - SEWER AND CHANNEL DESIGN (2021) CONTRACT A 305 236 - - 26
NORTH FEE FEE CREEK PUBLIC I/I REDUCTION - - 6,000,000 (2,400) 99
BISSELL - COLDWATER - MISSOURI - MERAMEC PUBLIC I/I REDUCTION (2023) CONTRACT D - - 3,594,000 (1,438) 61
BISSELL - COLDWATER - MISSOURI - MERAMEC PUBLIC I/I REDUCTION (2023) CONTRACT E - - 4,251,000 (1,700) 62
BADEN CITYSHED MITIGATION BASINS (CALVARY, FREDERICK, PARTRIDGE AND TILLIE) - SEPARATION
SEWERS 11,000 8,516 - - 56
INFRASTRUCTURE REPAIRS (REHABILITATION) (2023) CONTRACT A - - 2,500,000 (1,000) 83
INFRASTRUCTURE REPAIRS (REHABILITATION) (2023) CONTRACT B - - 2,500,000 (1,000) 84
BISSELL - COLDWATER - MISSOURI - MERAMEC PUBLIC I/I REDUCTION (2023) CONTRACT C - - 2,663,000 (1,065) 60
BISSELL - COLDWATER - MISSOURI - MERAMEC PUBLIC I/I REDUCTION (2023) CONTRACT F - - 2,360,000 (944) 63
CROSS TIMBERS #705 SANITARY REPLACEMENT 410 317 - - 69
HATHAWAY DRIVE SANITARY RELIEF 10,402 8,053 - - 81
LINDSAY LANE SANITARY RELIEF (LINDSAY LANE TO LINDBERGH BLVD)3,200 2,477 - - 41
INFRASTRUCTURE REPAIRS (REHABILITATION) (2023) CONTRACT C - - 3,310,000 (1,324) 85
Total Wastewater Construction Projects 150,074 116,187$ 29,028,000$ (10,287)$
Budget Supplement
Page Number
CIRP PROJECTS WITH IMPACT ON OPERATING COSTS
FISCAL YEAR 2023
CIRP Impact on Operating Costs
84
Cost/Foot (0.30)0.7742 $0.00040
PROJECT DESCRIPTION
Feet Pipe
Added Cost Impact
Project Budget for
I/I Removal Cost Impact
Budget Supplement
Page Number
CIRP PROJECTS WITH IMPACT ON OPERATING COSTS
FISCAL YEAR 2023
CIRP Impact on Operating Costs
STORMWATER CONSTRUCTION PROJECTS
HALLSTEAD STORM CHANNEL PHASE IV (MCBJ-230)1,220 945$ -$ -$ 143
HALL STREET STORM SEWERS 5,500 4,258 - - 142
DEARBORN DR STORM SEWER 355 275 - - 149
LONGFORD DRIVE 1851 STORM SEWER 134 104 - - 156
BALLMAN DRIVE 300 BLOCK STORM SEWER 670 519 - - 146
NORTH NEW FLORISSANT - FOX RUN STORM SEWER 1,230 952 - - 158
LARIMORE STORM SEWER 4,880 3,778 - - 154
MEADOW CREEK LN 508 STORM SEWER 200 155 - - 157
LITZSINGER #10412 STORM SEWER IMPROVEMENTS 250 194 - - 155
STORMWATER INFRASTRUCTURE REPAIRS (REHABILITATION) (2023)- - 3,000,000 (1,200) 161
Total Stormwater Construction Projects 14,439 11,179$ 3,000,000$ (1,200)$
TOTAL 164,513 $ 127,366 $32,028,000 $ (11,487)
NOTES:
2. Projects that include rehabilitation or replacement will result in a savings in operating costs due to reduced need for preventive maintenance and possible basement back-ups. Inflow and Infiltration
(I/I) projects results in less wastewater being processed at treatment facilities. Sewer separation and relief projects result in added sewer pipe so an added cost is expected in maintenance of those
structures.
1. Only projects with an impact on operating costs are included here. For a full list of projects, please see the FY23 Budget Supplement located in the appendix.
85
WASTEWATER CONSTRUCTION PROJECTS
The projects described in this section are related to construction, rehabilitation or maintenance repair of sanitary or combined
sewers, pump stations and force mains improvements to existing treatment plants, and the reduction of inflow and infiltration
into the sewer system. These t ypes of projects help alleviate building backups, address regulatory issues, enable the removal
of sanitary and combined sewer overflows, and rebuild part of our aging infrastructure system. Fifty (50) projects are to be
funded at a total estimated cost of $330,576,000.
The District’s revenue sources for construction of most of these projects are the Sanitary Replacement Fund and the General
Fund, which receive money from wastewater user charges and from the sale of revenue bonds. The remaining projects will
be funded with revenues from various Operation, Maintenance, Construction, and Improvement (OMCI) Funds, Districtwide
Stormwater Fund*, and Special Funds. The property taxes collected within the boundaries of the OMCI Taxing Districts
must be spent for improvements within their specific areas of collection. The Improvement Fund also receives revenues
from various connection fees.
*The Districtwide Stormwater Fund is generally reserved for stormwater expenses, but the wastewater project planned for this fund is related to
the wastewater consent decree and includes stormwater regulatory benefits.
86
PROJECT NAME MUNICIPALITY COST ESTIMATE PAGE (1)
1101 - General Fund
CSO VOLUME REDUCTION GREEN INFRASTRUCTURE Various $5,000,000 70
CSO VOLUME REDUCTION GREEN INFRASTRUCTURE - RIVER DES PERES Various $3,000,000 71
$8,000,000
2
4102 - Improvement Fund
LEMAY WWTF REPAIRS AND IMPROVEMENTS (2023) (GRIT TANKS AND SECONDARY CLARIFIER DUCT BANK)Unincorporated $4,000,000 93
$4,000,000
1
5120 - Districtwide Stormwater Fund
LAMBERT AIRPORT RESTRICTED ACCESS ASSETS INSPECTION AND REPAIR Unincorporated $500,000 90
SAYLESVILLE SANITARY RELIEF (SAYLESVILLE DR TO S GREENTRAILS DR)Chesterfield $150,000 105
$650,000
2
6660 - Sanitary Replacement Fund
BISSELL & LEMAY WWTF FLUIDIZED BED INCINERATORS Various $101,000,000 58
LOWER MERAMEC RIVER SYSTEM IMPROVEMENTS - BAUMGARTNER TO FENTON WWTF TUNNEL Various $48,000,000 95
LOWER MERAMEC WWTF EXPANSION PHASE II Unincorporated $30,000,000 96
BISSELL POINT WWTF FINE SCREEN, CONCRETE AND GATE IMPROVEMENTS St. Louis City $18,000,000 64
BLACK CREEK - HADDINGTON COURT RELIEF SEWERS Ladue $13,000,000 65
INFRASTRUCTURE REPAIRS (WASTEWATER) (2023)Various $9,000,000 87
NORTH FEE FEE CREEK PUBLIC I/I REDUCTION Various $6,000,000 99
MC-02 WATSON TO EDGAR RD SANITARY RELIEF (SKME-580A) Various $5,954,000 97
COLDWATER CREEK WWTF REPAIRS AND IMPROVEMENTS (2023) Unincorporated $5,000,000 68
FLORISSANT/DUNN SANITARY RELIEF (ST. ANTHONY LN TO I-270) Florissant $4,910,000 75
BISSELL - COLDWATER - MISSOURI - MERAMEC PUBLIC I/I REDUCTION (2023) CONTRACT E Various $4,251,000 62
HARLEM CITYSHED MITIGATION BASINS (ASHLAND AND ESSEX) Various $4,000,000 80
PUMP STATION MANLIFT REPLACEMENT Various $4,000,000 102
BISSELL - COLDWATER - MISSOURI - MERAMEC PUBLIC I/I REDUCTION (2023) CONTRACT D Various $3,594,000 61
PROJECT LISTING FY23
Subtotal: Number of Projects 2
WASTEWATER CONSTRUCTION PROJECTS
Subtotal: Number of Projects 1
Subtotal: Number of Projects 2
87
PROJECT NAME MUNICIPALITY COST ESTIMATE PAGE (1)
PROJECT LISTING FY23
WASTEWATER CONSTRUCTION PROJECTS
6660 - Sanitary Replacement Fund - Continued
EASEMENT ACQUISITION FOR WASTEWATER PROJECTS (2023) Various $3,500,000 72
JEFFERSON BARRACKS TUNNEL CONSOLIDATION SEWERS Unincorporated $3,400,000 88
INFRASTRUCTURE REPAIRS (REHABILITATION) (2023) CONTRACT C St. Louis City $3,310,000 85
CAULKS CREEK A PUMP STATION (P-750) IMPROVEMENTS Chesterfield $3,200,000 66
INFRASTRUCTURE REPAIRS (FACILITIES) (2023)Various $3,000,000 82
SAYLESVILLE SANITARY RELIEF (SAYLESVILLE DR TO S GREENTRAILS DR) Chesterfield $2,850,000 106
BISSELL - COLDWATER - MISSOURI - MERAMEC PUBLIC I/I REDUCTION (2023) CONTRACT C Various $2,663,000 60
FF-15 AND FF-16 SANITARY RELIEF PHASE II REHABILITATION Maryland Heights $2,650,000 74
PRICE TO PIONEER SANITARY RELIEF Olivette $2,507,000 100
CAULKS CREEK FORCEMAIN (RIVER VALLEY RD TO L-52) Maryland Heights $2,500,000 67
INFRASTRUCTURE REPAIRS (REHABILITATION) (2023) CONTRACT A Various $2,500,000 83
INFRASTRUCTURE REPAIRS (REHABILITATION) (2023) CONTRACT B Various $2,500,000 84
AMBLEWOOD SANITARY RELIEF (WATERFORD DR TO BIRCHBARK DR) Florissant $2,453,000 55
BADEN CITYSHED MITIGATION BASINS (CALVARY, FREDERICK, PARTRIDGE AND TILLIE) - SEPARATION SEWERS St. Louis City $2,400,000 56
BISSELL - COLDWATER - MISSOURI - MERAMEC PUBLIC I/I REDUCTION (2023) CONTRACT F Various $2,360,000 63
BISSELL & LEMAY WWTF FLUIDIZED BED INCINERATORS Various $2,000,000 59
HARLEM BADEN RELIEF PHASE IV (HEBERT) - SEWER REHABILITATION Various $2,000,000 79
INFRASTRUCTURE REPAIRS (REHABILITATION) (2023) CORPS CSO PROGRAM Various $2,000,000 86
LAMBERT AIRPORT RESTRICTED ACCESS ASSETS INSPECTION AND REPAIR Unincorporated $2,000,000 89
WHITE PLAINS SANITARY RELIEF (SALTBOX DR TO CEDAR CREEK RD) Chesterfield $1,800,000 107
HARLEM - BADEN RELIEF PHASE IV (HEBERT) (GOODFELLOW TO HAMILTON) St. Louis City $1,279,000 78
GLENFIELD SANITARY RELIEF (WATSON WOODS CT TO S LINDBERGH BLVD)Sunset Hills $1,130,000 76
LEMAY 1 PUMP STATION (P-301) COOLING TOWER REPLACEMENT St. Louis City $1,130,000 91
HATHAWAY DRIVE SANITARY RELIEF Jennings $902,000 81
LEMAY WWTF AERATION BLOWER AND POWER DISTRIBUTION IMPROVEMENTS Unincorporated $900,000 92
ROBYN HILLS NUMBER 1 PUMP STATION (P-417) REPLACEMENT Sunset Hills $780,000 103
NEWPORT LANDING PUMP STATION (P-480) ELIMINATION Unincorporated $626,000 98
LINDSAY - ST. ALBERT PRIVATE I/I REDUCTION Florissant $500,000 94
PUMP STATION FALL PROTECTION UPGRADES - PHASE I Various $500,000 101
FABICK PUMP STATION (P-444) IMPROVEMENTS (SKME-404E) Fenton $460,000 73
88
PROJECT NAME MUNICIPALITY COST ESTIMATE PAGE (1)
PROJECT LISTING FY23
WASTEWATER CONSTRUCTION PROJECTS
6660 - Sanitary Replacement Fund - Continued
CROSS TIMBERS #705 SANITARY REPLACEMENT Town and Country $425,000 69
GREENBRIAR #2 PUMP STATION (P-448) ELIMINATION Des Peres $425,000 77
ROXBURGH DR SANITARY RELIEF Clayton $400,000 104
BANFF SANITARY RELIEF (CAITHNESS RD TO LANARK RD) Unincorporated $167,000 57
$317,926,000
Subtotal: Number of Projects 47 47
$330,576,000
TOTAL: NUMBER OF PROJECTS 53 53
(1) The Page refers to the page number in the Budget Supplement Appendix
Note: Highted projects have split funding, these projects include both wastewater and stormwater work. Those projects will have one budget lines for each budgeted fund but are
counted as one project .
89
WASTEWATER ENGINEERING PROJECTS
The projects described in this section relate to the preliminary or final design of new or rehabilitated sanitary and combined
sewer systems, pump stations, force mains, and treatment plants. Also included in this section are projects relating to
combined and separate sewer overflow elimination and separation projects, additional appropriations for combined and
separate sewer area inflow/infiltration assessments, combined and separate sewer area CCTV inspections and physical
inspection of sewers, construction management services, and continued funding of the District’s Watershed Design efforts.
The construction phase of design projects is planned in later fiscal years due to the complexity of the designs, the size of the
projects, and the time required to obtain needed easements.
Fifty-one (51) wastewater engineering projects are planned at a total estimated cost of $53,515,000. The cost estimates
indicated are for only the required engineering work and do not include construction. The project scopes are fully described
in the Budget Supplement document located in the appendix. The District’s revenue sources for the majority of these projects
are from the Sanitary Replacement Fund and the General Fund.
90
PROJECT NAME MUNICIPALITY COST ESTIMATE PAGE (1)
1101 - General Fund
CCTV INSPECTION AND PHYSICAL INSPECTION OF SEWERS (2023) Various $3,000,000 5
FLOW METERING AND MONITORING (2022)Various $2,500,000 13
CRITICAL INFRASTRUCTURE ASSESSMENT AND ASSET INVESTIGATION (2023) Various $1,700,000 11
WET WEATHER OPTIMIZATION STUDY Various $1,500,000 54
STREAM FLOW GAUGE OPERATION AND MAINTENANCE (USGS) Various $605,000 51
RDP TRIBUTARIES & UPPER RDP CSO CONTROLS & LOWER MERAMEC SYSTEM IMPROVEMENTS (WATERSHED Various $600,000 49
STREAM FLOW WATER QUALITY SAMPLING (2023)Various $350,000 52
RADAR RAINFALL DATA (2020)Various $150,000 48
LOWER & MIDDLE RDP CSO CONTROLS SYSTEM IMPROVEMENTS (WATERSHED CONSULTANT)Various $125,000 42
GENERAL SERVICES AGREEMENT - PROPERTY APPRAISAL (2021) CONTRACT A Various $75,000 22
GENERAL SERVICES AGREEMENT - PROPERTY APPRAISAL (2021) CONTRACT B Various $75,000 23
GENERAL SERVICES AGREEMENT - PROPERTY APPRAISAL (2021) CONTRACT C Various $75,000 24
GENERAL SERVICES AGREEMENT - PROPERTY APPRAISAL (2021) CONTRACT D Various $75,000 25
$10,830,000
13
6660 - Sanitary Replacement Fund
BISSELL & LEMAY WWTF FLUIDIZED BED INCINERATORS Various $8,600,000 3
CONSTRUCTION MANAGEMENT SERVICES - TANK/TREATMENT/PUMP STATION FACILITIES Various $7,500,000 10
CONSTRUCTION MANAGEMENT SERVICES - LOWER MERAMEC AND DEER CREEK TUNNELS Various $5,000,000 9
CONSTRUCTION MANAGEMENT SERVICES - LOWER AND MIDDLE RDP TUNNEL FACILITIES Various $2,500,000 8
GENERAL SERVICES AGREEMENT - CONSTRUCTION MANAGEMENT (2022) Various $2,000,000 15
LOWER MERAMEC WWTF EXPANSION PHASE II Unincorporated $2,000,000 46
LOWER MERAMEC WWTF EXPANSION PHASE II Unincorporated $1,716,000 45
BC-01 PHASE III AND BC-02 PHASE II SANITARY RELIEF (I-170 TO HEATHERWOOD DR)Various $1,705,000 1
WEBSTER GROVES TRUNK E SANITARY RELIEF (SKME-628)Webster Groves $1,512,000 53
GASLIGHT SQUARE SEWER IMPROVEMENTS PHASE II St. Louis City $1,500,000 14
BISSELL & LEMAY WWTF FLUIDIZED BED INCINERATORS Various $1,000,000 2
GLEN ECHO SANITARY RELIEF (ENGELHOLM AVE TO HENDERSON AVE)Various $730,000 32
LEMAY NO. 3 PUMP STATION AND FORCE MAIN Unincorporated $575,000 39
LOWER MERAMEC RIVER SYSTEM IMPROVEMENTS - BAUMGARTNER TO FENTON WWTF TUNNEL Various $575,000 44
PROJECT LISTING FY23
WASTEWATER ENGINEERING PROJECTS
Subtotal: Number of Projects 13
91
PROJECT NAME MUNICIPALITY COST ESTIMATE PAGE (1)
PROJECT LISTING FY23
WASTEWATER ENGINEERING PROJECTS
6660 - Sanitary Replacement Fund - Continued
S BRENTWOOD BLVD SANITARY RELIEF (DAYTONA DR TO WALINCA TERRACE) Clayton $500,000 50
GEYER SANITARY RELIEF (W. MONROE AVE TO W. ESSEX AVE) Kirkwood $496,000 31
LINDSAY LANE SANITARY RELIEF (LINDSAY LANE TO LINDBERGH BLVD) Florissant $491,000 41
GENERAL SERVICES AGREEMENT - FACILITY & SEWER DESIGN (2022) CONTRACT A Various $475,000 17
GENERAL SERVICES AGREEMENT - FACILITY & SEWER DESIGN (2022) CONTRACT B Various $450,000 18
GRAND GLAIZE WWTF REPAIRS AND IMPROVEMENTS (2023)Valley Park $400,000 34
LEMAY WWTF REPAIRS AND IMPROVEMENTS (2023) (GRIT TANKS AND SECONDARY CLARIFIER DUCT BANK)Unincorporated $400,000 40
LOWER & MIDDLE RDP CSO CONTROLS SYSTEM IMPROVEMENTS (WATERSHED CONSULTANT)Various $270,000 43
GRAND GLAIZE WWTF GRAND GLAIZE CREEK BANK STABILIZATION Valley Park $260,000 33
CAULKS CREEK A PUMP STATION (P-750) IMPROVEMENTS Chesterfield $200,000 4
CSO - MARY AVENUE SOUTH OF MANCHESTER CSO INTERCEPTOR (I-132)/OUTFALL (L-106) ELIMINATION PHASE II Brentwood $200,000 12
GENERAL SERVICES AGREEMENT - FACILITY & SEWER DESIGN (2020) CONTRACT A Various $200,000 16
GENERAL SERVICES AGREEMENT - SEWER AND CHANNEL DESIGN (2021) CONTRACT A Various $200,000 26
HAMPTON CREEK SANITARY RELIEF (DEER CREEK TRUNK TO OXFORD DR) PHASE I Various $200,000 35
COLDWATER CREEK WWTF REPAIRS AND IMPROVEMENTS (2023)Unincorporated $175,000 7
HARLEM - BADEN RELIEF PHASE IV (HEBERT) BUILDING DEMOLITION AND DESIGN St. Louis City $100,000 36
JEFFERSON BARRACKS TUNNEL CONSOLIDATION SEWERS Unincorporated $100,000 38
GENERAL SERVICES AGREEMENT - GEOTECHNICAL (2022) CONTRACT A Various $85,000 19
GENERAL SERVICES AGREEMENT - GEOTECHNICAL (2022) CONTRACT B Various $85,000 20
GENERAL SERVICES AGREEMENT - GEOTECHNICAL (2022) CONTRACT C Various $85,000 21
GENERAL SERVICES AGREEMENT - SURVEY SERVICES (2022) CONTRACT A Various $62,500 27
GENERAL SERVICES AGREEMENT - SURVEY SERVICES (2022) CONTRACT B Various $62,500 28
GENERAL SERVICES AGREEMENT - SURVEY SERVICES (2022) CONTRACT C Various $62,500 29
GENERAL SERVICES AGREEMENT - SURVEY SERVICES (2022) CONTRACT D Various $62,500 30
CITYSHED MITIGATION PROGRAM DESIGN (CONTRACT B)St. Louis City $50,000 6
HARLEM BADEN RELIEF PHASE IV (HEBERT) - TRUNK SEWER REHABILITATION Various $50,000 37
PUMP STATION REPLACEMENT PROJECTS (PHASE I)Various $50,000 47
$42,685,000
41
$53,515,000
54
(1) The Page refers to the page number in the Budget Supplement Appendix
Note: Highted projects have split funding, these projects include both wastewater and stormwater work. Those projects will have one budget lines for each budgeted fund but are
counted as one project .
TOTAL: NUMBER OF PROJECTS 54
Subtotal: Number of Projects 41
92
STORMWATER CONSTRUCTION PROJECTS
The projects described in this section are related to constructing storm sewers, channels, and creek bank stabilization, which
will help alleviate flooding and erosion problems. There are nineteen (19) projects planned at a total estimated cost of
$16,786,244.
The District’s revenue sources for these projects are from the Stormwater Regulatory Fund, Districtwide Stormwater Fund
and from the property tax revenue in various Operation, Maintenance, Construction and Improvement (OMCI) Funds
currently established throughout the District.
93
PROJECT NAME MUNICIPALITY COST ESTIMATE PAGE (1)
5110 - Stormwater Regulatory Fund
GRAND GLAIZE CREEK WATERSHED INITIATIVE Various $200,000 152
STORMWATER QUALITY GREEN INFRASTRUCTURE - SMALL GRANT RAINSCAPING PROGRAM Various $200,000 162
$400,000
2
5120 - Districtwide Stormwater Fund
STORMWATER INFRASTRUCTURE REPAIRS (2023)Various $4,000,000 160
STORMWATER INFRASTRUCTURE REPAIRS (REHABILITATION) (2023)Various $3,000,000 161
LARIMORE STORM SEWER Unincorporated $2,600,000 154
$9,600,000
3
5564 - Coldwater Creek OMCI Fund
COLDWATER CREEK OMCI REIMBURSEMENTS PROGRAM Various $1,076,519 148
NORTH NEW FLORISSANT - FOX RUN STORM SEWER Florissant $600,000 158
$1,676,519
2
5566 - Deer Creek OMCI Fund
DEER CREEK OMCI REIMBURSEMENTS PROGRAM Various $1,958,164 150
BEAUCAIRE DRIVE - MARK DRIVE - MONACO DRIVE STORM SEWER Warson Woods $325,000 147
DEARBORN DR STORM SEWER Warson Woods $320,000 149
LITZSINGER #10412 STORM SEWER IMPROVEMENTS Frontenac $115,000 155
DEER CREEK WATERSHED INITIATIVE Various $100,000 151
MEADOW CREEK LN 508 STORM SEWER Warson Woods $85,000 157
$2,903,164
6
5571 - Gravois Creek
GRAVOIS CREEK OMCI REIMBURSEMENTS PROGRAM Various $742,722 153
$742,722
1
Subtotal: Number of Projects 1
Subtotal: Number of Projects 6
PROJECT LISTING FY23
STORMWATER CONSTRUCTION PROJECTS
Subtotal: Number of Projects 2
Subtotal: Number of Projects 3
Subtotal: Number of Projects 2
94
PROJECT NAME MUNICIPALITY COST ESTIMATE PAGE (1)
PROJECT LISTING FY23
STORMWATER CONSTRUCTION PROJECTS
5576 - Maline Creek OMCI Fund
BALLMAN DRIVE 300 BLOCK STORM SEWER Ferguson $600,000 146
LONGFORD DRIVE 1851 STORM SEWER Unincorporated $95,000 156
$695,000
2
5583 - Sugar Creek OMCI Fund
SUGAR CREEK OMCI REIMBURSEMENTS PROGRAM Various $149,498 163
$149,498
$2
5584 - University City OMCI Fund
UNIVERSITY CITY OMCI REIMBURSEMENTS PROGRAM Various $495,049 164
1 $495,049
0
5593 - Sem Br Of River Des Peres OMCI Fund
SEMINARY OMCI REIMBURSEMENTS PROGRAM Various $124,292 159
1 $124,292
$16,786,244
19
(1) The Page refers to the page number in the Budget Supplement Appendix 2
Subtotal: Number of Projects 1
TOTAL: NUMBER OF PROJECTS 19
Note: Indicated projects have split funding, these projects include both wastewater and stormwater work. Those projects will have one budget lines for each budgeted fund but are counted as one project .
Subtotal: Number of Projects 2
Subtotal: Number of Projects 2
Subtotal: Number of Projects 1
95
STORMWATER ENGINEERING PROJECTS
There are nine (9) stormwater engineering projects planned at a total estimated cost of $6,850,000. The cost estimates
indicated are for only the required engineering work and do not include construction. The scope of the projects is fully
described in the budget supplement located in the appendix.
The District’s revenue sources for these projects are from the Districtwide Stormwater Fund and from the property tax
revenue in various Operation, Maintenance, Construction and Improvement (OMCI) Funds currently established throughout
the District.
96
PROJECT NAME MUNICIPALITY COST ESTIMATE PAGE (1)
5110 - Stormwater Regulatory Fund
GENERAL SERVICES AGREEMENT - WATER QUALITY SUPPORT SERVICES (2021) Various $150,000 140
$150,000
1
5120 - Districtwide Stormwater Fund
GENERAL SERVICES AGREEMENT - STORMWATER DESIGN FOR ARPA GRANT PROJECTS (2023) CONTRACT A Various $1,300,000 137
GENERAL SERVICES AGREEMENT - STORMWATER DESIGN FOR ARPA GRANT PROJECTS (2023) CONTRACT B Various $1,300,000 138
GENERAL SERVICES AGREEMENT - STORMWATER DESIGN FOR ARPA GRANT PROJECTS (2023) CONTRACT C Various $1,300,000 139
RIVER DES PERES CHANNEL REHABILITATION St. Louis City $1,000,000 144
STORMWATER ASSET INVESTIGATIONS (2022)Various $800,000 145
HALL STREET STORM SEWERS St. Louis City $600,000 142
HALLSTEAD STORM CHANNEL PHASE IV (MCBJ-230)Unincorporated $100,000 143
$6,400,000
7
5571 - Gravois Creek OMCI Fund
GRAVOIS CREEK OMCI STORMWATER DESIGN (2023)Various $300,000 141
$300,000
1
$6,850,000
9
(1) The Page refers to the page number in the Budget Supplement Appendix
Note: Highted projects have split funding, these projects include both wastewater and stormwater work. Those projects will have one budget lines for each budgeted fund but are counted as one
project .
TOTAL: NUMBER OF PROJECTS 9
PROJECT LISTING FY23
STORMWATER ENGINEERIING PROJECTS
Subtotal: Number of Projects 7
Subtotal: Number of Projects 1
Subtotal: Number of Projects 1
97
CONTINUED WASTEWATER PROJECTS
Some of the District’s Wastewater Projects are continued from previous fiscal years due to difficulties in easement
acquisition, the permit process from other agencies, design revisions or status, or other special requirements or issues.
There are three (3) wastewater projects that were identified in previous budget supplements that are on the continued list.
These projects have a total estimated cost of $9,100,000.
The District’s revenues to construct these projects are from the Sanitary Replacement Fund.
98
PROJECT NAME MUNICIPALITY COST ESTIMATE PAGE (1)
6660 - Sanitary Replacement Fund
HARLEM BADEN RELIEF PHASE IV (HEBERT) - HAMILTON TO DARVER TRUNK SEWER Various $6,000,000 Carryover, no page
EARTH CITY UPS PUMP STATION (P-702) REPLACEMENT PHASE II Unincorporated $1,800,000 Carryover, no page
WEBSTER GROVES TRUNK E SANITARY REHABILITATION AND I/I REDUCTION PHASE IV Webster Groves $1,300,000 Carryover, no page
$9,100,000
3
PROJECT LISTING FY23
WASTEWATER CONTINUED PROJECTS
TOTAL: NUMBER OF PROJECTS 3
99
CONTINUED STORMWATER PROJECTS
Some of the District’s Stormwater Projects are continued from previous fiscal years due to difficulties in easement
acquisition, the permit process from other agencies, design revisions or status, or other special requirements or issues.
There are one (1) stormwater projects that were identified in previous budget supplements that are on the continued list.
These projects have a total estimated cost of $200,000.
The District’s revenues to construct these projects are from the appropriate Operation, Maintenance, Construction, and
Improvement (OMCI) Funds, or the Districtwide Stormwater Fund.
100
PROJECT NAME MUNICIPALITY COST ESTIMATE PAGE (1)
5584 - University City OMCI Fund
SIMS AVE STORM BUYOUT Overland $200,000 Carryover, no page
$200,000
1
(1) The Page refers to the page number in the Budget Supplement Appendix
TOTAL: NUMBER OF PROJECTS 1
PROJECT LISTING FY23
STORMWATER CONTINUED PROJECTS
101
07/21 07/22 07/23 07/24
*
*Represents a rate increase
Note: The FY23 numbers do not include the General Fund Project of $1.5 Million dollars for the Oracle Cloud Project for a grand total of $418.5 million. The FY25 Construction and
Engineering expense has been adjusted by ‐12.0% for delays and ‐8.4% of the FY22 forecast for liquidations which is a process consistent with that used by MSD in its Rate Change
Proposals. As a result of these adjustments, the Construction and Engineering FY25 expense on this page is higher than what is shown on the Consolidated Statement of Change in
Fund Balance page.
STORMWATER
$5.5M $16.6M $11.3M $2.1M
Stormwater Projects Stormwater Projects Stormwater Projects Stormwater Projects
OMCI Projects OMCI Projects OMCI Projects OMCI Projects
$10.9M $7.3M $22.8M
FY22 FY23 FY24 FY25
$247.5M "Pay Go"$0M "Pay Go"$235.3M "Pay Go"$316.8M "Pay Go"
$119M Issue Additional Bonds $462M Issue Additional Bonds $290.0M Issue Additional Bonds $166.6M Issue Additional Bonds
Wastewater Projects
$366.5M $393.1M 525.3M $483.4M
MSD CIRP Proposed Funding Timeline
Through June 30, 2025
WASTEWATER
Wastewater Projects Wastewater Projects Wastewater Projects
$16.4M "Pay Go"$23.9M "Pay Go"$34.1M "Pay Go"$21.5M "Pay Go"
$19.4M
102
Total Total Total
Program/Year 2003 - 2012 2013 2014 2015 2016 2017 2018 2019 2020 2021 2022 2023 2003 2024 2003
Actuals Actual Actual Actual Actual Actual Actual Actual Actual Actual Forecast Budget -2023 -2028 -2028
Collection System Improvement $818.0 $160.3 $203.4 $230.7 $262.9 $258.5 $269.3 $283.7 $230.8 $313.1 $250.6 $196.9 $3,478.2 $1,245.4 $4,723.6
Treatment Plant Improvements 726.7 29.7 9.1 17.5 7.1 4.8 16.6 6.4 24.5 29.5 76.7 189.6 1,138.2 689.6 1,827.8
Stormwater 99.0 5.1 5.2 5.5 6.1 22.9 7.5 21.6 16.1 22.7 17.6 24.0 253.3 84.2 337.5
Other 12.4 0.0 0.0 0.0 1.5 0.0 0.0 0.0 0.0 0.0 0.0 0.0 13.9 0.0 13.9
TOTAL $1,656.2 $195.1 $217.7 $253.7 $277.6 $286.2 $293.4 $311.7 $271.4 $365.3 $344.9 $410.5 $4,883.7 $2,019.2 $6,902.9
Capital Improvement and Replacement Program represented in amounts appropriated or currently estimated amounts to be appropriated
Multi-Decade Capital Improvement and Replacement Program
Fiscal Year 2003 to Fiscal Year 2028
($s in millions)
103
FY23 BUDGET
104
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.
105
$(10,000)
$‐
$10,000
$20,000
$30,000
$40,000
$50,000
GENERAL FUND ‐ FUND 1101
Revenue Trends
($s in thousands)
Fund Balance
Other Miscellaneous
Connection and Other Fees
Wastewater User Charge
This analysis of MSD’s revenue compares actual revenues received in FY20 and FY21, forecasted for FY22, budgeted for FY23 and projected for FY24 and FY25.
As the budget and projected years are calculated, there are several factors that are analyzed when projecting general fund revenues such as historiclal trends,
the economy, and local impacts.
Wastewater User Charges recorded in the General Fund include adjustments, late charges, and other fees associated with collection of the wastewater user
charge netted against the bad debt provision. These net revenues are projected to be $948 thousand in FY23 which is up from $‐375 thousand in FY20.
Connection and Other Fees are consistently around $2.0 million over the reporting period. Historically, connection and other fees remain very consistent, the
District assumes the pattern will continue.
The Other Miscellaneous revenue category in FY20 includes one time lawsuit settelement, but that revenue source is expected to normalize around $3 million
going forward with projected FY25 revenue of $2.8 million. Reimbursement of District Costs and court awarded Attorney's Fees make up the majority of that
revenue. Historical trends are utilized in the projection due to the consistent pattern in the past with the exception of an one‐time anomaly such as FY20.
When fund balances decline, the use of fund balance is represented in the graph as a source of revenue. In FY20 there was a decline. In FY23‐25, fund
balance in the General Fund is expected to decrease.
Finally, it should be noted that the General Fund receives much of its funding from the sewer service charges originally received into the revenue funds and later
transferred to the General Fund. These revenues are left off of this graph because they are reported as revenues in the revenue funds. This major source of
funding fluctuates based on balancing the needs of the General Fund against the needs of construction funds and special funds.
106
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 $41,408,513 $60,440,185 $66,397,458 $49,716,711 $14,102,382
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 109,216,535 112,176,573 116,721,991 109,974,540 121,734,231 125,023,588 128,997,076
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 55,055,955 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 25,972,301 20,330,000 18,055,000 18,065,000
Interfund Labor Transfers (31,782,424) (31,334,944) (34,378,037) (31,130,800) (36,121,608) (37,272,054) (38,452,602)
Total Expenditures 183,368,696 190,579,262 200,763,398 199,254,419 203,945,567 207,016,576 211,291,016
Net Operating Income (Loss) (171,557,059) (185,055,467) (195,732,456) (194,021,978) (197,476,329) (200,526,943) (204,729,426)
Interfund Transfers 195,045,399 165,907,789 189,526,012 199,979,250 180,795,582 164,912,614 194,807,445
Increase (Decrease) in Fund Bal. 23,488,340 (19,147,678) (6,206,444) 5,957,272 (16,680,747) (35,614,329) (9,921,981)
Percentage of Change 42%-24%-15%10%-25%-72%-70%
FUND BALANCE E.O.P.$79,587,863 $60,440,185 $35,202,069 $66,397,458 $49,716,711 $14,102,382 $4,180,401
107
PROJECT NAME MUNICIPALITY COST ESTIMATE PAGE (1)
12804 - CCTV INSPECTION AND PHYSICAL INSPECTION OF SEWERS (2023)Various $3,000,000 5
12908 - CRITICAL INFRASTRUCTURE ASSESSMENT AND ASSET INVESTIGATION (2023)Various $1,700,000 11
12801 - FLOW METERING AND MONITORING (2022)Various $2,500,000 13
13087 - GENERAL SERVICES AGREEMENT - PROPERTY APPRAISAL (2021) CONTRACT A Various $75,000 22
13088 - GENERAL SERVICES AGREEMENT - PROPERTY APPRAISAL (2021) CONTRACT B Various $75,000 23
13089 - GENERAL SERVICES AGREEMENT - PROPERTY APPRAISAL (2021) CONTRACT C Various $75,000 24
13090 - GENERAL SERVICES AGREEMENT - PROPERTY APPRAISAL (2021) CONTRACT D Various $75,000 25
11109 - LOWER & MIDDLE RDP CSO CONTROLS SYSTEM IMPROVEMENTS (WATERSHED CONSULTAN Various $125,000 42
12006 - RADAR RAINFALL DATA (2020)Various $150,000 48
11153 - RDP TRIBUTARIES & UPPER RDP CSO CONTROLS & LOWER MERAMEC SYSTEM IMPROVEM Various $600,000 49
10766 - STREAM FLOW GAUGE OPERATION AND MAINTENANCE (USGS)Various $605,000 51
12806 - STREAM FLOW WATER QUALITY SAMPLING (2023)Various $350,000 52
13436 - WET WEATHER OPTIMIZATION STUDY Various $1,500,000 54
11146 - CSO VOLUME REDUCTION GREEN INFRASTRUCTURE Various $5,000,000 70
13078 - CSO VOLUME REDUCTION GREEN INFRASTRUCTURE - RIVER DES PERES Various $3,000,000 71
NUMBER OF PROJECTS: 15 FUND TOTAL:$18,830,000
(1) The Page refers to the page number in the Budget Supplement Appendix
The above does not include the General Fund Project of $1.5 Million dollars for the Oracle Cloud Project.
PROJECT LISTING
1101 - General Fund
FY23
108
FY23 General Fund
Budget by Expense Category
Personnel Services $121.7
Supplies 19.5
Utilities 18.0
Contractual Services 55.1
Capital Outlay 5.4
TOTAL $219.7
($s in millions)
$121.7
$19.5
$18.0
$55.1
$5.4
FY23
Personnel Supplies Utilities Contracted Services Capital Outlay
109
FY23 SIGNIFICANT BUDGET CHANGES
GENERAL FUND
Personnel Services – 51000 Natural Account Group
Personnel Services increased approximately $5 million or 4% from the FY22 Budget. This increase reflects a $2.7 million increase in Salaries
& Wages including FICA, $1.6 million increase for the Defined Benefit and the Defined Contribution Plans, and $764 thousand for Group
Insurance. All other changes are less significant.
Supplies – 52000 Natural Account Group
Supplies increased $501 thousand, or 3% compared to the FY22 Budget. Computer Supplies increased $345 thousand and Chemicals
increased $257 thousand. All other changes are less significant.
Utilities – 53000 Natural Account Group
Utilities are anticipated to increase $1.1 million or 6% from the FY22 Budget. The largest contributor of this increase relates to Electricity. It is
expected to increase by $865 thousand, and Natural Gas by $182 thousand at our treatment plants to continue to meet regulatory
requirements.
Contractual Services – 54000 Natural Account Group
Contracted Services are anticipated to increase by $3.0 million or 6% from the FY22 Budget. Incremental budget increases of $1.0 million for
business cases where $550 thousand related to systems to assist with Linear Asset Management Decisions and Integrated Wastewater
Operations and Compliance Software, $223 thousand in the Finance area for three additional employees of which two relate to conversion of
contracted staff to employees and another one in the Billing and Collections area to increase collection of delinquent revenue and $250
thousand related to outsourcing of payroll functions. In addition, an increase of $3.0 million largely related to the increase in Security added in
the Executive Director department; $1.1 million for Collection Services and Bill Payment Services related to increase efforts for collection, and
$702 thousand for Rate Commission relating to the upcoming rate commission process. The increases are offset by decreases of $671
thousand for Ash Hauling which generally happens every three years; $1.3 million for Building and Repair Services not expected to repeat in
FY23; and $454 thousand for reduction in Janitorial primarily to reduction in ramped up COVID in FY22. All other changes are less
significant.
Capital Outlay – 55000 Natural Account Group
Capital Outlay decreased $368 thousand or 6% from prior year. The decrease is the result of reductions related to various Processing and
Auxiliary Equipment of $290 thousand, Motor Vehicles of $145 thousand, Instruments & Apparatus for $127 thousand and offset by increases
in Structural Improvements of $115 thousand and Computer Equipment of $120 thousand. All other changes are less significant.
110
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%
111
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%4,602,979 198,249 5%
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%
112
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%$55,055,955 $2,984,312 6%
55030 Structural Improvements 125,000 222,787 97,787 44%240,000 115,000 92%
113
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% $219,737,175 $9,215,740 4%
114
Metropolitan St. Louis Sewer District
General Fund Budget by Natural Account Group
FY23 Budget
Personnel
Services Supplies Utilities
Contractual
Services
Capital
Outlay Budget FY23
Percent
of Total
Board of Trustees $4,350 $- $- $6,000 $- $10,350 0.0%
Rate Commission - 1,000 - 701,000 - 702,000 0.3%
Civil Service Commission 2,500 2,500 - 6,500 - 11,500 0.0%
Secretary Treasurer Department 956,880 8,250 - 1,424,794 3,000 2,392,924 1.2%
Executive Director Department 2,548,603 46,620 10,450 4,263,502 - 6,869,175 3.4%
Human Resources Department 7,454,514 57,850 7,000 1,634,238 - 9,153,602 4.5%
Finance Department 5,382,451 71,740 182,000 19,740,490 140,000 25,516,681 12.5%
Information Technology
Department 9,258,783 534,681 434,214 6,447,985 510,000 17,185,663 8.4%
General Counsel Department 1,356,919 91,900 750 2,045,910 - 3,495,479 1.7%
Operations Department 67,883,438 17,858,442 17,337,728 17,388,468 4,688,700 125,156,776 61.4%
Engineering Department 26,885,794 853,484 52,180 1,397,067 54,500 29,243,024 14.3%
Total General Fund Operating
Expense $121,734,231 $19,526,467 $18,024,322 $55,055,955 $5,396,200 $219,737,174 107.7%
Construction & Engineering ----- 20,330,000 10.0%
Interfund Labor Transfers ----- (36,121,608) -17.7%
Total General Fund Budget $121,734,231 $19,526,467 $18,024,322 $55,055,955 $5,396,200 $203,945,566 100.0%
115
Metropolitan St. Louis Sewer District
General Fund Budget by Natural Account Group
Variance - Increase (Decrease)
FY23 Budget vs. FY22 Budget
Personnel
Services Supplies Utilities
Contractual
Services
Capital
Outlay Budget FY22 Budget FY23
Difference
FY23 vs. FY22
Percent
Change
Board of Trustees $5,700 $- $- $4,000 $- $9,700 $10,350 $650 7%
Rate Commission ------ 702,000 702,000 0%
Civil Service Commission 2,500 2,500 - 6,500 - 11,500 11,500 - 0%
Secretary Treasurer Department 918,695 8,500 - 1,570,884 6,000 2,504,079 2,392,924 (111,155) -4%
Executive Director Department 2,330,436 39,920 12,000 1,267,571 - 3,649,928 6,869,175 3,219,248 88%
Human Resources Department 7,352,183 56,850 8,600 2,350,412 - 9,768,045 9,153,602 (614,443) -6%
Finance Department 5,033,539 66,940 201,100 18,792,399 400 24,094,378 25,516,681 1,422,303 6%
Information Technology
Department 9,010,694 509,965 417,472 6,462,687 414,000 16,814,818 17,185,663 370,845 2%
General Counsel Department 1,278,225 88,750 600 2,044,717 - 3,412,292 3,495,479 83,186 2%
Operations Department 64,867,397 17,745,907 16,245,166 18,445,343 5,238,200 122,542,013 125,156,776 2,614,764 2%
Engineering Department 25,922,620 505,904 53,028 1,127,129 106,000 27,714,682 29,243,024 1,528,342 6%
Total General
Fund Operating
Expense $116,721,991 $19,025,236 $16,937,966 $52,071,643 $5,764,600 $210,521,435 $219,737,174 $9,215,740 4%
Construction &
Engineering ----- 24,620,000 20,330,000 (4,290,000) -17%
Interfund Labor
Transfers ----- (34,378,037) (36,121,608) (1,743,571) 5%
Total General
Fund Budget $116,721,991 $19,025,236 $16,937,966 $52,071,643 $5,764,600 $200,763,398 $203,945,567 $3,182,169 2%
116
Metropolitan St. Louis Sewer District
General Fund Budget by Natural Account Group
Variance - Increase (Decrease)
FY23 Budget vs. FY22 Forecast
Personnel
Services Supplies Utilities
Contractual
Services
Capital
Outlay
Forecast
FY22 Budget FY23
Difference
FY23 vs. FY22
Percent
Change
Board of Trustees $5,700 $- $- $4,000 $- $9,700 $10,350 $650 7%
Rate Commission - - - - - - 702,000 702,000 0%
Civil Service Commission 2,500 2,500 - 6,500 - 11,500 11,500 - 0%
Secretary Treasurer Department 877,488 8,500 - 1,577,745 6,000 2,469,733 2,392,924 (76,808) -3%
Executive Director Department 2,309,267 39,520 12,100 1,268,014 - 3,628,901 6,869,175 3,240,275 89%
Human Resources Department 6,942,972 56,850 8,600 3,395,652 - 10,404,074 9,153,602 (1,250,472) -12%
Finance Department 4,701,700 65,915 202,690 18,428,303 400 23,399,008 25,516,681 2,117,673 9%
Information Technology
Department 8,424,734 609,465 417,472 6,354,394 314,000 16,120,066 17,185,663 1,065,598 7%
General Counsel Department 1,299,771 88,750 600 2,044,717 - 3,433,838 3,495,479 61,640 2%
Operations Department 61,615,285 17,791,039 16,159,818 19,258,390 4,544,502 119,369,034 125,156,776 5,787,742 5%
Engineering Department 23,795,123 519,984 53,028 1,083,437 115,455 25,567,027 29,243,024 3,675,997 14%
Total General Fund Operating
Expense $109,974,540 $19,182,523 $16,854,308 $53,421,152 $4,980,357 $204,412,881 $219,737,174 $15,324,295 7%
Construction & Engineering - - - - - 25,972,301 20,330,000 (5,642,301) -22%
Interfund Labor Transfers - - - - - (31,130,800) (36,121,608) (4,990,808) 16%
Tax Commission Fee - - - - - 38 - (38) -100%
Total General
Fund Budget $109,974,540 $19,182,523 $16,854,308 $53,421,152 $4,980,357 $199,254,419 $203,945,567 $4,691,148 2%
117
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 69,743,967 78,030,809 80,405,131 82,811,410
51020 Overtime 2,577,573 1,596,189 2,573,046 2,555,118 2,579,808 2,657,202 2,736,923
51030 Compensatory Pay Accrual (54,702)(908)-42,866 ---
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
51060 Worker's Compensation Pay 65,067 82,657 -113,990 ---
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 -73,579 ---
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
51120 Membership & Licensing Fees 182,756 237,081 273,916 275,766 280,898 286,761 292,747
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 5,250,951 6,166,712 6,354,111 6,544,285
51220 Group Insurance 8,953,150 8,694,662 11,188,424 9,791,225 11,951,896 12,876,380 13,873,114
51230 Pension Contributions-Defined
Benefit Plan 13,062,014 12,771,525 11,990,000 11,990,000 12,300,000 11,700,000 11,700,000
51231 Pension Contributions-Defined
Contribution Plan 2,565,665 2,349,920 1,906,723 2,583,088 3,074,487 3,075,021 3,075,021
51233 DC Plan-Matching Contributions -583,922 768,926 613,963 873,092 873,092 873,092
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 4,836,444 4,775,801 2,363,925 2,937,131 2,418,640 2,532,399 2,608,371
Total Personnel Services $109,216,535 $112,176,573 $116,721,991 $109,974,540 $121,734,231 $125,023,588 $128,997,076
52010 Fuels,Lubricants,Gases 1,108,187 1,007,918 1,273,643 1,426,991 1,418,893 1,448,690 1,479,112
52020 Motor Vehicle Parts & Equip 404,398 382,539 487,305 487,561 474,225 484,184 494,352
52030 Machinery & Equipment Parts 3,108,711 4,524,405 4,657,844 4,794,674 4,618,140 4,715,121 4,814,138
52040 Machinery & Equipment - Non-
Capital 59,830 109,341 79,830 280,136 119,576 122,087 124,651
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 111,871 132,111 140,227 145,184 146,179 149,249 152,383
52080 Hose Supplies 169,488 190,629 195,114 205,124 198,064 202,223 206,470
52090 Electrical Supplies 965,222 1,272,242 1,412,005 1,192,398 1,331,510 1,359,472 1,388,021
52100 Instrument Supplies 635,615 806,159 776,489 809,095 808,449 825,426 842,760
52110 Chemical Supplies 3,182,251 2,932,415 3,735,476 3,716,033 3,992,150 4,280,185 4,370,069
52120 Laboratory Supplies 156,472 102,357 133,281 134,281 139,970 142,909 145,910
52130 Engineering & Drafting Supply 741 579 3,100 3,100 3,100 3,165 3,232
118
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
52150 Plumbing Supplies 385,625 446,404 434,204 464,392 456,054 465,631 475,409
52160 Paint Supplies 39,769 41,421 55,563 63,931 63,075 64,400 65,752
52170 Safety Supplies 433,059 501,487 610,832 534,787 503,994 514,578 525,384
52220 Janitorial Supplies 141,610 120,356 165,655 165,525 155,887 159,161 162,503
52240 Hand Tools 419,211 441,308 386,546 456,992 390,115 398,307 406,672
52280 Uniforms 295,864 287,739 333,281 336,620 354,067 361,502 369,094
52300 Safety Footwear 130,595 164,842 187,200 186,847 186,980 190,498 194,499
52310 Telephone/Communic
Equip/Suppl 26,467 23,622 72,577 73,501 14,960 15,274 15,595
52320 Office Supplies 87,472 86,926 111,904 111,032 108,340 110,105 112,417
52330 Computer Supplies 476,404 559,973 232,800 241,361 577,787 385,721 393,821
52340 Computer Equipment - Non-
Capital 570,075 354,538 362,078 485,623 373,781 381,630 389,645
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 19,240 20,800 21,237 21,683
52380 Publications/Training Supplies 154,939 122,603 155,117 154,617 160,756 164,132 167,579
52390 Administrative Supplies 47,641 36,185 77,480 75,130 80,470 81,649 83,364
52400 Furniture & Office Equipment -
Non-Capital 5,224 85,931 29,875 81,511 28,575 29,175 29,788
52990 Inventory (I/D)302,366 (341,096)-(201,943)---
52991 Inventory Obsolence (9,448)(4,239)-(4,732)---
Total Supplies $15,442,618 $16,716,261 $19,025,236 $19,182,523 $19,526,467 $19,935,094 $20,353,730
53060 Electric Usage 12,238,301 11,521,974 12,955,600 12,813,273 13,820,400 14,138,269 14,463,449
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 728,958 882,766 925,785 955,209 948,557 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 $16,854,308 $18,024,322 $18,522,222 $19,036,290
54010 Postage 1,983,222 1,974,668 2,075,330 2,086,170 2,223,330 2,270,020 2,317,690
54050 Office System Services 3,652,270 3,797,771 4,404,730 4,390,587 4,602,979 4,681,774 4,780,091
54060 Printing Services 537,003 442,401 719,286 487,552 531,347 544,241 555,670
54080 Advertising Services 293,641 252,912 378,800 368,800 591,300 348,467 355,785
54100 Travel Expenses 246,844 69,884 260,267 261,618 291,209 296,277 302,376
54120 Photo Services 6,000 -7,500 6,000 7,500 7,657 7,818
54140 Training Programs/Seminar Fees 338,390 266,523 497,428 431,315 439,025 426,496 435,059
54141 Required Training Programs 173,001 277,123 240,509 244,465 228,475 233,273 238,172
54160 Data Imaging Services 58,894 13,566 37,300 32,300 52,000 53,092 54,207
119
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
54180 Courier And Freight 117,891 123,667 162,959 170,869 161,262 163,627 167,064
54190 Property & Other Space Rental 107,214 84,104 61,620 63,620 104,420 106,613 108,852
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 123,084 119,194 203,000 203,000 303,000 309,363 315,860
54400 Judgments & Claims Settlements -1,810 25,000 25,000 25,000 25,525 26,061
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 201 (365)-37 ---
54460 Commission Fee - St. Louis City 6 (11)-1 ---
54470 Water Agency Data Services 514,888 517,856 610,000 520,000 550,000 561,550 573,343
54520 Professional Service 14,212,191 11,192,903 13,647,445 14,317,585 17,108,554 16,548,919 16,896,425
54530 Building Repairs & Services 1,517,433 1,750,506 2,813,190 3,122,426 1,501,415 1,532,945 1,565,137
54540 Janitorial Services 1,246,890 1,734,626 1,659,794 1,565,719 1,205,800 1,231,122 1,256,975
54550 Grounds Services 711,333 709,760 838,167 881,062 955,529 975,595 996,083
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 3,123,726 3,338,935 3,415,731 3,494,292
54580 Equipment Rental 630,140 606,153 482,423 425,579 483,448 497,951 512,890
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 766,838 1,064,250 1,176,750 1,319,902 1,423,250 1,494,413 1,569,133
54610 Instrument Repair Services 319,089 356,936 380,529 767,256 425,086 434,013 443,127
54620 Plumbing Services 919,311 1,026,392 774,854 790,395 780,316 796,702 813,433
54630 HVAC Services 394,206 494,790 550,004 778,702 439,562 448,793 458,217
54640 Damage Repairs & Services 3,366 3,566 13,000 13,138 13,000 13,273 13,552
54650 Waste Hauling 1,678,333 1,504,330 1,632,266 1,627,016 1,680,642 1,715,935 1,751,970
54660 Ash Hauling 338,375 541,696 1,036,654 1,036,654 365,222 985,492 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 408,319 423,699 442,820 442,570 635,490 648,835 662,461
54690 Safety Services 83,239 70,704 112,737 117,322 114,050 116,445 118,890
54700 Asbestos Removal Services 103,761 57,306 32,500 32,500 30,000 30,630 31,273
54710 Community Outreach Programs 178,865 257,820 216,500 216,250 215,250 219,770 224,385
54720 Tree Removal/Weed Spraying 364,501 406,253 458,500 458,500 461,500 471,192 481,087
54810 I(D) Landfill Closure Cost 3,529 64,055 -----
120
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
Total Contractual Services $44,662,388 $46,873,332 $52,071,643 $53,421,190 $55,055,955 $57,243,206 $57,666,301
55030 Structural Improvements 257,789 889,849 125,000 222,787 240,000 245,040 250,186
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 523,095 82,966 207,200 243,810 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 $4,980,357 $5,396,200 $5,509,520 $5,625,220
Total General Fund Operating
Expense $193,703,347 $198,330,795 $210,521,435 $204,412,919 $219,737,175 $226,233,630 $231,678,617
121
FY23 BUDGET
122
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
123
Board of Trustees
Mission
1. Develop public policies through official action, to meet MSD’s responsibilities for sanitation, storm flow and protection of
water resources.
2. Develop general strategies to direct and supervise the Executive Director in the implementation of official policies and
programs.
3. Generally oversee the implementation of appropriate recommendations contained in various internal and contracted
studies; i.e. the Independent Auditor’s Management Letter, Pension Fund Investment Consultant, Financial Advisors,
and the Internal Auditor.
4. Direct and supervise the activities of the Secretary-Treasurer and the Internal Auditor.
DESCRIPTION OF SERVICES
Pursuant to the provisions of the Plan and subject to the limitations imposed by the Constitution of
the State of Missouri, all powers of the District are vested in the Board of Trustees who enact District
ordinances, adopt budgets, and determine policies (Section 1.020 of the Plan). The Board of
Trustees appoints the Executive Director, who executes the ordinances and administers the
government of the District and all subdistricts (Sect. 6.010 of the Plan), and the Secretary-Treasurer
(Sect. 7.020 of the Plan), and the Internal Auditor (Sect. 7.030 of the Plan).
124
125
126
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 -18 300 300 600 600 600
Total Personnel Services $1,525 $1,618 $5,700 $5,700 $4,350 $4,350 $4,350
52390 Administrative Supplies 76 ------
Total Supplies $76 $ -$ -$ -$ -$ -$ -
54140 Training Programs/Seminar Fees --4,000 4,000 6,000 6,000 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 $10,350 $10,350
127
FY23 BUDGET
128
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
129
Rate Commission
Mission
Any change in a rate recommended to the Board by the Rate Commission shall be accompanied by a statement of the Rate
Commission that the proposed rate change, and all portions thereof:
1. Is consistent with constitutional, statutory or common law as amended from time to time.
2. Enhances the District’s ability to provide adequate sewer and drainage systems and facilities, or related services.
3. Is consistent with and not in violation of any covenant or provision relating to any outstanding bonds or indebtedness of
the District.
4. Does not impair the ability of the District to comply with applicable Federal or State laws or regulations as amended from
time to time.
5. Imposes a fair and reasonable burden on all classes of ratepayers.
DESCRIPTION OF SERVICES
There shall be a rate commission (“Rate Commission”) to review and make
recommendations to the Board regarding all proposed changes in wastewater rates,
stormwater rates, and tax rates or change in the structure of any of the foregoing (“Rates”).
130
131
132
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 $ -$ -
133
FY23 BUDGET
134
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
135
Civil Service Commission
Mission
The Civil Service Commission shall:
1. Advise the Board, Executive Director, and Human Resources Director on problems concerning personnel administration.
2. Make any investigation which it may consider desirable concerning personnel administration in the District service.
3. Recommend Civil Service Rules and revisions to the Civil Service Rules, to the Board.
4. Hear appeals from disciplinary action, administrative action, and other matters within the jurisdiction of the Commission.
5. Advise, assist, and cooperate in fostering the interest of institutions of learning and civic, professional, and employee
organizations in the improvement of personnel standards and conditions in the District.
DESCRIPTION OF SERVICES
There shall be a civil service commission to hold public hearings upon proposed Civil
Service Rules recommended by the Human Resources Director or by the Civil Service
Commission. After such hearing, the Commission shall approve or reject the rules wholly
or in part, or may modify them and approve them as so modified. The rules approved by
the Commission shall then be submitted to the Board and shall become effective when
adopted by ordinance. Such rules and ordinances shall include such provisions as may be
necessary to establish a merit system for all positions in the classified service, and shall
include a prohibition against the appointment, promotion, reduction, suspension, or removal
of any officer or employee in the classified service, or seeking admission thereto, without
just cause or because of his race, creed or color, or because of his political, religious, or
union opinions or affiliations, except affiliations with any group or organization which seeks
or advocates the overthrow of the government of the United States by force or violence or
because of any other reason prohibited by law.
136
137
138
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
139
FY23 BUDGET
140
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
141
Executive Director
Mission
The Mission of the Executive Director’s Department is to ensure all affairs of the District are in accordance
with the District’s Charter, the policies of the Board of Trustees, inform and engage stakeholders regarding the
services they receive from MSD, and the District’s importance to the community.
Fiscal Year 2021 Accomplishments
1. Develop draft employee talking points protocol for Stormwater Capital Program.
(Strategy 1, Objective 1)
2. Gathered employee input for employee talking points protocol for Stormwater Capital Program.
(Strategy 1, Objective 1)
3. Developed plan to engage stakeholder groups for specific deliverables for Stormwater Capital Program.
(Strategy 1, Objectives 1 & 2)
4. Develop and execute communications plan for Wastewater Bond Election in April 2024.
(Strategy 1, Objectives 1 & 2)
5. Develop and execute communications plan for Stormwater Bond Election in April 2024.
(Strategy 1, Objectives 1 & 2)
6. Evaluate leveraging MSD’s 70th anniversary in 2024 in conjunction with the stormwater initiative.
(Strategy 1, Objective 1)
142
District
Strategies Objectives Milestones
1 Educate and partner with stakeholders to build support
1.Execute Community Outreach Programs and Engagement Programs
d) 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.
f) Implement communications platform (MSDPC Connect) to keep stakeholders informed of District related
Capital Project activities.
3.Execute Diversity and associated Outreach Programs
b) Continue collaboration and outreach with youth programs focused on early development of construction
industry workers.
c) Collaborate with area programs focused on increasing opportunities for hiring low income, unemployed and
underemployed individuals for District projects.
e) Leverage 10-year anniversary of Community Benefits Agreement to increase awareness of MSD programs
and positive impacts in the community.
2 Manage the District's costs and revenues to optimize financial impacts.
3.Maximize Long-Term Financing Plans for District Needs
d) Start Rate Commission process and convene the Commission.
e) Prepare and submit the FY 25-28 Rate change Proposal to the Rate Commission.
4
1.Participate in Stakeholder Groups to Develop Sound Technical Basis for Regulatory Issues
a) Participate in Missouri-led stakeholder meetings on Clean Water Act permit fees and advocate for an equitable
fee structure.
2.Promote Appropriate Regulatory and Legislative Initiatives that Impact All Areas of District Operations
a) Advocate for reasonable and affordable numeric nutrient wastewater effluent limits.
b) 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.
5
1. Implement Stormwater Operating and Capital Improvement Program
a) 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.
6
2. Improve Organizational Effectiveness through Leadership Development and Succession Management
a) Identify key positions that may be at risk of vacancy within the next 3-5 years and then assess the knowledge,
skills, and abilities needed to support business continuity.
4.Implement safety and security training to support a safe work environment
a) Assess security monitoring and access issues in the field and at all facilities.
b) Identify gaps in security, safety and incident response and reporting.
Department FY23 Strategic Business Plan
Address customer and regulatory needs through a comprehensive infrastructure management program.
Create a learning and business-oriented culture based on competency and accountability.
FY23
Q1 Q2 Q3 Q4
Promote appropriate standards through proactive regulatory and legislative involvement.
143
144
145
146
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
147
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
148
SECRETARY-
TREASURER
Secretary
Treasurer
Information
Governance
Secretary-
Treasurer
Board of Trustees
Executive
Director
General Counsel
Rate
Commission
Internal Auditor
Civil Service
Commission
Information
Technology Operations Engineering
Audit
Finance Human Resources
Secretary-Treasurer
149
Secretary-Treasurer
Mission
Secretary/Treasurer serves as Secretary to the Board of Trustees, manages District funds, provides administrative support
and oversight to the Audit function and the Information Governance program, and provides service to all customers.
Fiscal Year 2021 Accomplishments
1. Maintained FY21 department spend at levels outlined in the 2019
Rate Commission. (Strategy 2, Objective 2)
2. Secured approximately $157 million of Senior Bonds proceeds for
capital improvements. (Strategy 2, Objective 3)
3. Secured approximately $125 million of Subordinated Debt for
capital improvements. (Strategy 2, Objective 3)
4. Refunded $11.4 million of outstanding bonds with new tax-exempt
bonds, reducing future debt service payments by $7.5 million.
(Strategy 2, Objective 3)
5. Amended 2 Subordinated Debt loan agreements to reduce future
debt service by $2.8 million. (Strategy 2, Objective 3)
6. Continued to maintain strong credit ratings with all three rating agencies: S & P (AAA rating), Moody’s (Aa1 rating), and Fitch
(AA+ rating) (Strategy 2, Objective 3)
7. Updated policies and continued training and implementation of Electronic Records Cleanup and Enterprise Content
Management solution pursuant to the Information Governance Plan. (Strategy 3, Objective 1)
150
District
Strategies Objectives Milestones
2 Manage the District's costs and revenues to optimize financial impacts.
2.Identify and Implement Cost Savings Initiatives
a) Continue implementation of integrated payables (i.e., e-payments) and evaluate results.
3.Maximize Long-Term Financing Plans for District Needs
d) Start Rate Commission process and convene the Commission.
e) Prepare and submit the FY 25-28 Rate change Proposal to the Rate Commission.
3 Integrate and improve the District's business processes.
1. Implement Information Governance Program That Meets the District's Records & Information Discovery,
Compliance and Information Security Policies.
a) Complete inaugural Information Governance audit.
b) Address and mitigate risk identified by the District-wide Data Risk Assessment for data stored in IT Systems.
3.Oracle EBS Upgrade and Outsources Payroll & Benefits
a) Continue implementation of HRMS, Finance, Treasury, Capital Projects and Purchasing.
b) User Acceptance, Training, and Go Live.
5
1. Implement Stormwater Operating and Capital Improvement Program
a) 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.
4.Enhance Reliability of Information Technology Infrastructure
b) Complete the development of the Technology Security Risk Program through the introduction of additional
governance processes, policies and an employee security awareness program to further protect MSD
hardware/software/information assets.
c) Continue to develop a Master Data Management (MDM) Program Strategy and associated technical
infrastructure to centralize, manage and govern enterprise data (Customer, Address Parcel Owner, lateral and
horizontal assets).
6
2. Improve Organizational Effectiveness through Leadership Development and Succession Management
a) Identify key positions that may be at risk of vacancy within the next 3-5 years and then assess the knowledge,
skills, and abilities needed to support business continuity.
Department FY23 Strategic Business Plan
Address customer and regulatory needs through a comprehensive infrastructure management program.
Create a learning and business-oriented culture based on competency and accountability.
FY23
Q1 Q2 Q3 Q4
151
152
153
154
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
155
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
156
HUMAN
RESOURCES
Director of Human
Resources
Benefits &
Compensation
Insurance &
Safety
Talent
Development
Board of Trustees
Executive
Director
General Counsel
Rate
Commission
Secretary-Treasurer Internal Auditor
Civil Service
Commission
Information Technology Operations Human Resources Engineering Finance
157
Human Resources
Mission
The Human Resources Department is a professional services team supporting a learning and business-oriented culture based on
accountability, such that we:
Assist the District and its employees to enhance skills, performance, and work satisfaction
Support the District to achieve the Strategic Business Operating Plan
Ensure fair, equitable employee treatment and recognition
Manage the District’s loss prevention programs
We measure our success by our customers’ satisfaction
with our performance in accomplishing mutual objectives.
Fiscal Year 2021 Accomplishments:
TALENT DEVELOPMENT
1. Utilized LMS as a communications tool (Legal Holds, Policies, Updates, etc.). (Strategy 6, Objective 1)
2. Developed online safety training (DEC). (Strategy 6, Objective 3)
3. Pre‐employment assessment utilization for various positions. (Strategy 6, Objective 1)
4. Revamped Training Agreements for MMT and Upward Mobility. (Strategy 6, Objective 3)
5. Interview training (for Interviewees). (Strategy 6, Objective 2)
6. Implemented Tuition Reimbursement (Educational Assistance Replacement). (Strategy 6, Objective 2)
7. Coordinated Training Program (CSTT, MMT, TPOT, Grade 13, and Upward Mobility). (Strategy 6, Objective 3)
BENEFITS & COMPENSATION
8. Reviewed Wellness Program which identified a need for a greater focus on preventive screenings. (Strategy 2, Objective 2)
9. Coordinated with Missouri Baptist to bring onsite mammogram screening for our employees. (Strategy 2, Objective 2)
INSURANCE & SAFETY
10. Contracted Hudson Security to conduct a risk/threats assessment with Operations Yard supervisors and employees. (Strategy 6, Objective 6)
11. Utilized collected data to expand security services in high crime areas where crews perform work. (Strategy 6, Objective 6)
12. Assessed and upgraded security monitoring equipment. Adjusted employee access control at all District facilities. (Strategy 6, Objective 6)
13. Established a Safety Plan and Job Hazard Analysis approach for Operations’ Hazardous MHI Projects. (Strategy 2, Objective 2)
14. Utilized a TPA – TMG to conduct a safety audit and refine Safety Coordinator roles and responsibilities. (Strategy 2, Objective 2)
15. Met with all facility managers to discuss Worker’s Compensation statistics &recommendations to decrease. (Strategy 6, Objective 3)
158
District
Strategies Objectives Milestones
1 Educate and partner with stakeholders to build support
3.Execute Diversity and associated Outreach Programs
b) Continue collaboration and outreach with youth programs focused on early development of construction
industry workers.
d) Identify opportunities which incentivizes women and minorities to enter and participate in the sewer
construction industry.
2 Manage the District's costs and revenues to optimize financial impacts.
2.Identify and Implement Cost Savings Initiatives
b) If applicable, implement non-traditional benefits.
c) Implement any changes needed to the Wellness Program.
d) Conduct assessment of worker's compensation program and evaluate strategies for reducing cost.
3.Maximize Long-Term Financing Plans for District Needs
e) Prepare and submit the FY 25-28 Rate change Proposal to the Rate Commission.
3 Integrate and improve the District's business processes.
3.Oracle EBS Upgrade and Outsources Payroll & Benefits
a) Continue implementation of HRMS, Finance, Treasury, Capital Projects and Purchasing.
b) User Acceptance, Training, and Go Live.
7.Implement updated Construction Document Management System (PROLOG)
b) Complete training on construction management system.
6
1.Increase Organizational Performance through Improved Communications
a) Complete and establish mandatory compliance training for all employees. Training will include employee
workplace safety protocols and professional development.
2. Improve Organizational Effectiveness through Leadership Development and Succession Management
a) Identify key positions that may be at risk of vacancy within the next 3-5 years and then assess the knowledge,
skills, and abilities needed to support business continuity.
3. Increase Individual Accountability and Job Satisfaction Through Continual Performance Coaching and
Training
a) Create training courses for the enhanced Performance Management module of the Human Resources
Information Management (HRIS) software.
Department FY23 Strategic Business Plan
Create a learning and business-oriented culture based on competency and accountability.
FY23
Q1 Q2 Q3 Q4
159
160
161
162
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
163
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
164
FINANCE
Director of
Finance
Accounting Billings &
Collections
Engineering
Board of Trustees
Executive
Director
General Counsel
Rate
Commission
Secretary-Treasurer Internal Auditor
Civil Service
Commission
Information TechnologyHuman Resources
Purchasing
Finance Operations
165
Finance
Mission
Manage the District’s costs and revenues to improve financial performance.
Fiscal Year 2021 Accomplishments
1. Received the Government Finance Officers’ Association (GFOA) award for Distinguished Budget Presentation for the 34th consecutive
year. Strategy 2, Objective 3
2. Received the GFOA award for Excellence in Financial Reporting for the 33rd consecutive year. Strategy 2, Objective 3
3. Received the GFOA award for Popular Annual Financial Reporting (PAFR). Strategy 2, Objective 3
4. Completed the FY20 Financial Close on time, with no audit findings and no audit adjustments noted by the District’s External Auditors.
Strategy 2, Objective 3
5. Continued work to review, identify gaps and correct asset attributes post Oracle go-live compared to GIS and
Maximo. Strategy 3, Objective 2
6. FY21 CAP enrollment totaled 4135, a decline of approximately 8% from FY20 due primarily to customers not
re-enrolling. Strategy 2, Objective 1
7. Maintained an average of 99% District competitive spend rate. Strategy 2, Objective 2
8. Managed 316 blankets with 5,416 lines. Strategy 2, Objective 2
9. Issued invoices totaling $425 million to approximately 437,000 wastewater customers. Strategy 2, Objective 1
10. Implemented the rate adjustments approved by the MSD Board of Trustees. Strategy 2, Objective 3
166
District
Strategies Objectives Milestones
1 Educate and partner with stakeholders to build support
1.Execute Community Outreach Programs and Engagement Programs
a) Develop draft employee talking point protocol for Stormwater Capital Program.
b) Gather employee input for employee talking point protocol for Stormwater Capital Program.
c) Develop plan to engage stakeholder groups for specific deliverables for Stormwater Capital Program.
3.Execute Diversity and associated Outreach Programs
a) Continue implementation of Disparity Study results and recommendations based on findings, evaluate need
for workforce development grants and update diversity programs as necessary.
2 Manage the District's costs and revenues to optimize financial impacts.
1.Increase Collection of Delinquent Revenue
a) Begin discussions with Board of Trustees and other parties regarding the implementation of a pilot water shut-
off program for commercial customers.
2.Identify and Implement Cost Savings Initiatives
a) Continue implementation of integrated payables (i.e., e-payments) and evaluate results.
3.Maximize Long-Term Financing Plans for District Needs
a) Implement remaining Board approved rates resulting from the 2019 Wastewater Rate Commission Proposal.
b) Update rate model to include results of Inflow and Infiltration (I/I) Allocation Study.
c) Update rate model to include results of City Water Attribute Assumption Study.
d) Start Rate Commission process and convene the Commission.
e) Prepare and submit the FY 25-28 Rate change Proposal to the Rate Commission.
3 Integrate and improve the District's business processes.
2.Integrate Capital Asset Information Across Systems (Oracle, Maximo and GIS)
a) 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.
3.Oracle EBS Upgrade and Outsources Payroll & Benefits
a) Continue implementation of HRMS, Finance, Treasury, Capital Projects and Purchasing.
b) User Acceptance, Training, and Go Live.
4.Mobile Technology Strategy
5.CIS System Replacement - NOTE-NO TIMELINE IS GIVEN FOR THIS ONE
6.Implement Integrated Wastewater Operations & Compliance Software Solution (WIMS/PIMS)
a) Complete project scope and requirements for a new software solution that meets the regulatory , operational,
and financial needs of the District.
b) Create RFP for new integrated software solution.
4
1.Participate in Stakeholder Groups to Develop Sound Technical Basis for Regulatory Issues
c) Participate in the Volkswagen Trust grant program stakeholder process, to help MSD affordably replace trucks
with more emission friendly equipment.
5
1. Implement Stormwater Operating and Capital Improvement Program
a) 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.
b) Administer OMCI Municipal Grant Program with funding from reinstated OMCI taxes to address the needs of
the municipalities served by the OMCI's.
4.Enhance Reliability of Information Technology Infrastructure
Address customer and regulatory needs through a comprehensive infrastructure management program.
FY23
Q1 Q2 Q3 Q4
Promote appropriate standards through proactive regulatory and legislative involvement.
Department FY23 Strategic Business Plan
167
District
Strategies Objectives Milestones
FY23
Q1 Q2 Q3 Q4
Department FY23 Strategic Business Plan
c) Continue to develop a Master Data Management (MDM) Program Strategy and associated technical
infrastructure to centralize, manage and govern enterprise data (Customer, Address Parcel Owner, lateral and
horizontal assets).
6
2. Improve Organizational Effectiveness through Leadership Development and Succession Management
a) Identify key positions that may be at risk of vacancy within the next 3-5 years and then assess the knowledge,
skills, and abilities needed to support business continuity.
Create a learning and business-oriented culture based on competency and accountability.
168
169
170
171
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
54050 Office System Services ----17,500 --
54060 Printing Services 517,967 417,271 673,866 443,730 490,000 502,026 512,568
172
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
54080 Advertising Services 121,819 83,271 123,000 113,000 103,000 105,163 107,371
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 $19,740,490 $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 $25,516,681 $25,990,397 $26,594,378
173
FY23 BUDGET
174
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
175
Information Technology
Mission
Provide a reliable and secure technology foundation to support responsible wastewater and stormwater management.
Fiscal Year 2021 Accomplishments
1. The IT Department continued to work on Disaster Recovery which is a Strategic Business Objective for the District.
(Strategy 5, Objective 4)
2. The IT Department put great effort into mapping out the AS-IS and Improved TO-BE processes for implementing an
Enterprise-wide Oracle upgrade to the Cloud environment. Staff met with HR, Finance and Engineering to map and
document existing processes and work to streamline, and/or remove pain points from the processes. RFPs for the Oracle
upgrade have been completed and will be bid in FY22. (Strategy 3, Objective 4)
3. The IT Department worked on security awareness through policies, KnowB4, awareness, and multiple other factors.
4. IT staff has been implementing exciting new automated software solutions referred to as Robotic Process Automation
(RPA) which allows the automation of User Interface actions with software. The software can be taught mundane
processes such as opening websites and cutting and pasting information between systems. IT has successfully
implemented a process to move tax information from a County-provided PDF document to our billing system, QA/QC
completed Operations work orders and release tax liens.
5. LIMS has been completed.
6. IT implemented Single Sign-On for Oracle, Maximo, and Hyperion.
176
District
Strategies Objectives Milestones
1 Educate and partner with stakeholders to build support
1.Execute Community Outreach Programs and Engagement Programs
f) Implement communications platform (MSDPC Connect) to keep stakeholders informed of District related
Capital Project activities.
3.Execute Diversity and associated Outreach Programs
2 Manage the District's costs and revenues to optimize financial impacts.
2.Identify and Implement Cost Savings Initiatives
3.Maximize Long-Term Financing Plans for District Needs
e) Prepare and submit the FY 25-28 Rate change Proposal to the Rate Commission.
3 Integrate and improve the District's business processes.
2.Integrate Capital Asset Information Across Systems (Oracle, Maximo and GIS)
a) 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.
6.Implement Integrated Wastewater Operations & Compliance Software Solution (WIMS/PIMS)
a) Complete project scope and requirements for a new software solution that meets the regulatory , operational,
and financial needs of the District.
b) Create RFP for new integrated software solution.
c) Select and award the contract based on RFP responses.
5
1. Implement Stormwater Operating and Capital Improvement Program
2.Implement Wastewater Operating and Capital Improvement Program
a) 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.
3.Implement Asset Management Program
a) Purchase and implement software tools necessary to support asset management plan that incorporates the
monetized ratings process for the District's linear assets.
4.Enhance Reliability of Information Technology Infrastructure
c) Continue to develop a Master Data Management (MDM) Program Strategy and associated technical
infrastructure to centralize, manage and govern enterprise data (Customer, Address Parcel Owner, lateral and
horizontal assets).
5. Implement technologies and data driven solutions to reduce capital costs and increase utility
performance
a) Develop Wet Weather Optimization Plan for Lemay Service Area.
b) Design and execute SCADA system upgrade.
c) Plan Wet Weather Operational Structure for Organization.
6
2. Improve Organizational Effectiveness through Leadership Development and Succession Management
a) Identify key positions that may be at risk of vacancy within the next 3-5 years and then assess the knowledge,
skills, and abilities needed to support business continuity.
Department FY23 Strategic Business Plan
Address customer and regulatory needs through a comprehensive infrastructure management program.
Create a learning and business-oriented culture based on competency and accountability.
FY23
Q1 Q2 Q3 Q4
177
178
179
180
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 ---
181
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
182
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
183
General Counsel
Mission
The General Counsel’s office is responsible for all legal matters concerning the District. The Department
provides legal services and guidance as requested or required by the Board of Trustees, Executive
Director and District staff.
Fiscal Year 2021 Accomplishments
1. Managed legal challenges associated with the implementation of the District's Consent Decree.
(Strategy 5, Objective 2)
2. Successfully defended the District before the Civil Service Commission; Equal
Employment Opportunity Commission; Civil Court and Federal Court in a wide
variety of litigation matters. (Strategy 6, Objective 3)
3. Provided legal counseling to the District on various matters, including but not
limited to, liability claims involving personal injury, wrongful death, breach of
contract, nuisance, property damage and/or inverse condemnation; human resource claims arising
under federal, state or local civil rights and employment laws or MSD’s Civil Service rules; real estate
claims involving property rights including acquisition by eminent domain; environmental matters
involving both state and federal laws; administrative claims associated with corporate governance
matters such as Missouri Sunshine Law, MSD Charter Plan and MSD Ordinances/Resolutions;
review of contracts; customer service level issues; regulatory compliance programs; and
procurement issues. (Strategy 5, Objective 2)
4. Participated in stakeholders’ groups to develop sound technical basis for regulatory issues. (Strategy
4, Objectives 1 & 2)
184
District
Strategies Objectives Milestones
1 Educate and partner with stakeholders to build support
1.Execute Community Outreach Programs and Engagement Programs
d) 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.
f) Implement communications platform (MSDPC Connect) to keep stakeholders informed of District related
Capital Project activities.
3.Execute Diversity and associated Outreach Programs
2 Manage the District's costs and revenues to optimize financial impacts.
2.Identify and Implement Cost Savings Initiatives
3.Maximize Long-Term Financing Plans for District Needs
d) Start Rate Commission process and convene the Commission.
e) Prepare and submit the FY 25-28 Rate change Proposal to the Rate Commission.
3 Integrate and improve the District's business processes.
6.Implement Integrated Wastewater Operations & Compliance Software Solution (WIMS/PIMS)
a) Complete project scope and requirements for a new software solution that meets the regulatory , operational,
and financial needs of the District.
b) Create RFP for new integrated software solution.
4
1.Participate in Stakeholder Groups to Develop Sound Technical Basis for Regulatory Issues
a) Participate in Missouri-led stakeholder meetings on Clean Water Act permit fees and advocate for an
equitable fee structure.
b) Participate in Missouri-led stakeholder meetings on nutrient reduction strategies and nutrient trading.
2.Promote Appropriate Regulatory and Legislative Initiatives that Impact All Areas of District Operations
a) Advocate for reasonable and affordable numeric nutrient wastewater effluent limits.
b) 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.
5
1. Implement Stormwater Operating and Capital Improvement Program
a) 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.
2.Implement Wastewater Operating and Capital Improvement Program
b) Conduct quarterly meetings with Engineering and General Counsel staffs to monitor and adjust projects in
order to ensure compliance with the Consent Decree performance measure for the elimination of 85%
Constructed Sanitary Overflows by the end of calendar 2023.
c) Complete development and implement Wastewater CIRP to comply with Consent Decree and Asset
management needs based on approved District Rate Proposal.
3.Implement Asset Management Program
6
2. Improve Organizational Effectiveness through Leadership Development and Succession Management
a) Identify key positions that may be at risk of vacancy within the next 3-5 years and then assess the knowledge,
skills, and abilities needed to support business continuity.
Department FY23 Strategic Business Plan
Address customer and regulatory needs through a comprehensive infrastructure management program.
Create a learning and business-oriented culture based on competency and accountability.
FY23
Q1 Q2 Q3 Q4
Promote appropriate standards through proactive regulatory and legislative involvement.
185
186
187
188
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
189
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
190
OPERATIONS
Director of
Operations
Maintenance
Yards
Pump
Stations
Operations
Administration
Finance Operations Engineering
Executive
Director
General Counsel
Rate
Commission
Secretary-Treasurer Internal Auditor
Civil Service
Commission
Information TechnologyHuman Resources
Treatment
Plants
Board of Trustees
191
Operations Department
Mission
To protect the public’s health, safety, and water environment by effectively
operating and maintaining the District’s wastewater and stormwater infrastructure.
Fiscal Year 2021 Accomplishments
1. NACWA Platinum Awards for Grand Glaize, Fenton, Meramec and Missouri River Treatment Plants. (Strategy 5, Objective 3)
2. NACWA Gold Award for Coldwater and Lemay Treatment Plants. (Strategy 5, Objective 3)
3. NACWA Silver Award for Bissell Treatment Plant. (Strategy 5, Objective 3)
4. Treated 109,996 thousand million gallons of wastewater. Averaged 293 Million Gallons/Day. (Strategy 5, Objective 3)
5. Reevaluated and defined hazard boundaries of Collections System Assets. (Strategy 5, Objective 3)
6. Asset Management implementation continued with updates of the Asset Guide Book. It defines the asset classes and standard
maintenance performance. It also standardizes the difference between spare parts and actual assets. (Strategy 5, Objective 3)
7. Asset Management has implemented vehicle health monitoring using Gasboy fuel tracking and Roadside Systems.
(Strategy 5, Objective 3)
192
District
Strategies Objectives Milestones
1 Educate and partner with stakeholders to build support
1.Execute Community Outreach Programs and Engagement Programs
d) 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.
f) Implement communications platform (MSDPC Connect) to keep stakeholders informed of District related
Capital Project activities.
3.Execute Diversity and associated Outreach Programs
b) Continue collaboration and outreach with youth programs focused on early development of construction
industry workers.
c) Collaborate with area programs focused on increasing opportunities for hiring low income, unemployed and
underemployed individuals for District projects.
d) Identify opportunities which incentivizes women and minorities to enter and participate in the sewer
construction industry.
e) Leverage 10-year anniversary of Community Benefits Agreement to increase awareness of MSD programs
and positive impacts in the community.
2 Manage the District's costs and revenues to optimize financial impacts.
2.Identify and Implement Cost Savings Initiatives
d) Conduct assessment of worker's compensation program and evaluate strategies for reducing cost.
3.Maximize Long-Term Financing Plans for District Needs
d) Start Rate Commission process and convene the Commission.
e) Prepare and submit the FY 25-28 Rate change Proposal to the Rate Commission.
3 Integrate and improve the District's business processes.
2.Integrate Capital Asset Information Across Systems (Oracle, Maximo and GIS)
a) 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.
6.Implement Integrated Wastewater Operations & Compliance Software Solution (WIMS/PIMS)
a) Complete project scope and requirements for a new software solution that meets the regulatory , operational,
and financial needs of the District.
b) Create RFP for new integrated software solution.
c) Select and award the contract based on RFP responses.
4
1.Participate in Stakeholder Groups to Develop Sound Technical Basis for Regulatory Issues
a) Participate in Missouri-led stakeholder meetings on Clean Water Act permit fees and advocate for an
equitable fee structure.
b) Participate in Missouri-led stakeholder meetings on nutrient reduction strategies and nutrient trading.
c) Participate in the Volkswagen Trust grant program stakeholder process, to help MSD affordably replace trucks
with more emission friendly equipment.
2.Promote Appropriate Regulatory and Legislative Initiatives that Impact All Areas of District Operations
a) Advocate for reasonable and affordable numeric nutrient wastewater effluent limits.
b) 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.
5
1. Implement Stormwater Operating and Capital Improvement Program
a) 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.
2.Implement Wastewater Operating and Capital Improvement Program
Department FY23 Strategic Business Plan
Address customer and regulatory needs through a comprehensive infrastructure management program.
FY23
Q1 Q2 Q3 Q4
Promote appropriate standards through proactive regulatory and legislative involvement.
193
District
Strategies Objectives Milestones
Department FY23 Strategic Business Plan
FY23
Q1 Q2 Q3 Q4
a) 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.
b) Conduct quarterly meetings with Engineering and General Counsel staffs to monitor and adjust projects in
order to ensure compliance with the Consent Decree performance measure for the elimination of 85%
Constructed Sanitary Overflows by the end of calendar 2023.
c) Complete development and implement Wastewater CIRP to comply with Consent Decree and Asset
management needs based on approved District Rate Proposal.
3.Implement Asset Management Program
a) Purchase and implement software tools necessary to support asset management plan that incorporates the
monetized ratings process for the District's linear assets.
4.Enhance Reliability of Information Technology Infrastructure
c) Continue to develop a Master Data Management (MDM) Program Strategy and associated technical
infrastructure to centralize, manage and govern enterprise data (Customer, Address Parcel Owner, lateral and
horizontal assets).
5. Implement technologies and data driven solutions to reduce capital costs and increase utility
performance
a) Develop Wet Weather Optimization Plan for Lemay Service Area.
b) Design and execute SCADA system upgrade.
c) Plan Wet Weather Operational Structure for Organization.
d) Finalize CIRP based on Wet Weather Optimization Plan for Lemay Service Area.
6
2. Improve Organizational Effectiveness through Leadership Development and Succession Management
a) Identify key positions that may be at risk of vacancy within the next 3-5 years and then assess the knowledge,
skills, and abilities needed to support business continuity.
4.Implement safety and security training to support a safe work environment
a) Assess security monitoring and access issues in the field and at all facilities.
b) Identify gaps in security, safety and incident response and reporting.
Create a learning and business-oriented culture based on competency and accountability.
194
195
196
197
198
199
200
201
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
202
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
203
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
204
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
205
Engineering
Mission
To responsibly deliver and regulate stormwater and wastewater
facilities to protect the water environment.
Fiscal Year 2021 Accomplishments
1. MSD implemented the stakeholder process for the MS4 application and Stormwater Management Plan. The application and Plan were
completed after extensive public input opportunities in FY21 and was also submitted to DNR in FY21. DNR approved the plan in FY22. This
milestone is complete.
No VW grant funding opportunities were available in FY21. There is an opportunity in FY22. (Strategy 4, Objective 1)
2. The EPA approved the 208 Plan modification on 10/19/21. The Planning Division has removed from the capital program, the projects
associated with the former 208 Plan. (Strategy N/A, Objective N/A)
3. Developed and submitted TMDL implementation plans for Gravois Creek and Maline Creek. The plan approach is consistent with other
watershed plans that DNR already approved. Awaiting DNR approval. (Strategy 4, Objective 2)
4. Continued to implement projects related to Project Clear to reduce the constructed SSOs and improve the capacity of the sanitary and
combined sewer systems. The Capital Construction Division kicked off a total of 93 new construction projects accounting for approximately
$315 million in construction spending. During Fiscal Year 2021 approximately 54 miles of pipe ranging in size from 6-inch to 72-inch were
rehabilitated using Cured-In-Place Pipe or other rehabilitation methods. In addition to rehabilitated pipe the Construction Division managed
the construction of over 65,000 feet of new sanitary sewer ranging in size from 6-inch to 72-inch. Also projects were completed which made
improvements at the Lemay 1 Pump Station, Lemay WWTF, Bissell WWTF, Grand Glaize WWTF and other existing pumps stations and
treatment facilities and major new facility projects were completed such as the Gravois Wet Weather Storage Facility and Maline Creek CSO
Local Storage Facility. In addition to the Capital Construction Division the Development Inspection Division of Construction Management
completed over 270 BMP approvals and assisted in the inspection of 1,500 post construction BMP inspections. This group also inspected
over 53 miles of private development sewer that will be dedicated to MSD upon final construction approval. (Strategy 5, Objective 2)
5. Continued ongoing State Revolving Fund low interest loan program administration. Submitted applications in FY21 to MDNR for $40.2 Million
in loan funding and a $1 Million Grant for the MSD Public I/I Reduction Program Phase VI, and $182.5 Million for two phased SRF loans for
the Lower Meramec Tunnel project. The $1 Million grant reimbursement was received from MDNR in FY21. Added 7 CIPP construction
projects to the MSD Public I/I Reduction Program in FY21. Obtained $2.872 Million in supplemental Corps of Engineers funding, to enable
the Corps to begin construction of the Harlem Baden Relief Phase IV (Hebert) – Goodfellow to Hamilton project. Continued ongoing program
administration of a $2.783 Million stormwater grant from MDNR to provide 50% reimbursement of construction costs on 11 stormwater
206
projects, obtaining approval from MDNR to add a project constructed by the City of St. Louis to the program. Obtained MDNR plan/spec
approval for all projects, which have all proceeded to bidding. (Strategy 2, Objective 3)
6. Transitioning the CIRP out of watershed consultants to meet the design needs. Continued to implement the design related to Project Clear
and the Stormwater Program, with a total design appropriate of $34 million. Designed and contracted for 414 infrastructure repair projects
totaling $5.6 million. Successfully acquired 223 easements and closed upon 1 resident relocations, to allow for capital construction project.
Processed and administered consultant selection RFQs/RFPs for 17 engineering contracts/projects, 15 for wastewater and 2 for stormwater.
As well, 2 general services providers were selected for various tasks. Completed the 2021-2022 Capital Improvement and Replacement
(CIRP) budgeting process and published the Budget Supplement document. The program consists of 144 projects totaling $353 million in
design and construction, planned for FY22. (Strategy 5, Objective 2)
7. Initiated the Inflow and Infiltration Allocation Study, selected a firm to perform the study and began data collection. Evaluated performance of
inflow and infiltration projects using post construction flow monitoring and hydraulic modeling. This evaluation is needed for confirmation of
the scope of future sanitary relief projects needed to eliminate constructed Sanitary Sewer Overflow Outfalls and provide capacity assurance.
In FY21, this review was able to eliminate 2 projects, with $2 million eliminated in capital costs. Additionally, 3 constructed SSO outfalls were
removed based on post construction flow monitoring and without the need for a future sanitary relief project. (Strategy 5, Objective 2)
8. Implemented the $8 million Stormwater CIRP from OMCI taxes for six OMCI subdistricts. Coordinated with all municipalities regarding the
50/50 split of funds in five of the six OMCIs. Initiated the municipal stormwater grant program for OMCI funding of municipal stormwater work,
which allows for approximately $4 million in OMCI funds to be spent by municipalities within the OMCIs. (Strategy 5, Objective 1)
9. Began the Wet Weather Optimization Project (WWOP) (13436) and SCADA Upgrades Project (13467). WWOP recommended modeling and
optimization software, as well as the selection of a pilot location to test control strategies that would reduce CSO volume. The project team
updated the Lemay Service Area model in FY21, identifying data sources to incorporate into the pilot/program dashboard, and determining
alternatives for different optimization scenarios. The SCADA Upgrades Project kicked off in March 2021, and has focused on data gathering,
existing network evaluation, and workshops to identify business needs for the District. The SCADA Upgrades Project team is in close
coordination with the WWOP team in order to identify the equipment required for communication between remote monitoring and control point
locations. The Baden “pilot” optimization project at the North Pointe Detention Basin was designed, and construction plans and specifications
were completed. The project was bid in early summer of 2021. (Strategy 5, Objective 5)
10. Participated in assessing core business processes and the functionality of Oracle EBS 12.2 regarding capital projects and related functions.
Investigated, coordinated, and set up security and retention requirements for Laserfiche to address movement of Digital library, Project
Archive, and consultant selection records from network drives. Worked directly with consultant in addition to IG and IT.
(Strategy 3, Objective 4)
207
District
Strategies Objectives Milestones
1 Educate and partner with stakeholders to build support
1.Execute Community Outreach Programs and Engagement Programs
a) Develop draft employee talking point protocol for Stormwater Capital Program.
b) Gather employee input for employee talking point protocol for Stormwater Capital Program.
c) Develop plan to engage stakeholder groups for specific deliverables for Stormwater Capital Program.
d) 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.
e) Develop a robust communications plan around the overall Green Infrastructure (Rainscaping) Program.
f) Implement communications platform (MSDPC Connect) to keep stakeholders informed of District related
Capital Project activities.
2.Execute outreach programs for elected representatives and other municipal officials.
a) Inform and engage officials on results of public's desire for a District-wide stormwater capital program.
b) Gather information from Municipal Stakeholders on how to administer a stormwater capital program.
c) Engage elected officials to help build their understanding and awareness of MSD's roles and initiatives in
improving the environmental quality within their communities.
3.Execute Diversity and associated Outreach Programs
a) Continue implementation of Disparity Study results and recommendations based on findings, evaluate need
for workforce development grants and update diversity programs as necessary.
b) Continue collaboration and outreach with youth programs focused on early development of construction
industry workers.
c) Collaborate with area programs focused on increasing opportunities for hiring low income, unemployed and
underemployed individuals for District projects.
d) Identify opportunities which incentivizes women and minorities to enter and participate in the sewer
construction industry.
e) Leverage 10-year anniversary of Community Benefits Agreement to increase awareness of MSD programs
and positive impacts in the community.
2 Manage the District's costs and revenues to optimize financial impacts.
3.Maximize Long-Term Financing Plans for District Needs
b) Update rate model to include results of Inflow and Infiltration (I/I) Allocation Study.
d) Start Rate Commission process and convene the Commission.
e) Prepare and submit the FY 25-28 Rate change Proposal to the Rate Commission.
3 Integrate and improve the District's business processes.
2.Integrate Capital Asset Information Across Systems (Oracle, Maximo and GIS)
a) 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.
3.Oracle EBS Upgrade and Outsources Payroll & Benefits
a) Continue implementation of HRMS, Finance, Treasury, Capital Projects and Purchasing.
b) User Acceptance, Training, and Go Live.
6.Implement Integrated Wastewater Operations & Compliance Software Solution (WIMS/PIMS)
a) Complete project scope and requirements for a new software solution that meets the regulatory , operational,
and financial needs of the District.
b) Create RFP for new integrated software solution.
c) Select and award the contract based on RFP responses.
7.Implement updated Construction Document Management System (PROLOG)
a) Procure and implement replacement construction management software system needed for large facility
projects.
b) Complete training on construction management system.
Department FY23 Strategic Business Plan
FY23
Q1 Q2 Q3 Q4
208
District
Strategies Objectives Milestones
Department FY23 Strategic Business Plan
FY23
Q1 Q2 Q3 Q4
4
1.Participate in Stakeholder Groups to Develop Sound Technical Basis for Regulatory Issues
a) Participate in Missouri-led stakeholder meetings on Clean Water Act permit fees and advocate for an
equitable fee structure.
b) Participate in Missouri-led stakeholder meetings on nutrient reduction strategies and nutrient trading.
2.Promote Appropriate Regulatory and Legislative Initiatives that Impact All Areas of District Operations
a) Advocate for reasonable and affordable numeric nutrient wastewater effluent limits.
b) 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.
5
1. Implement Stormwater Operating and Capital Improvement Program
a) 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.
b) Administer OMCI Municipal Grant Program with funding from reinstated OMCI taxes to address the needs of
the municipalities served by the OMCI's.
c) Continue development of Stormwater CIRP to address flooding and erosion based on District Rate proposal.
2.Implement Wastewater Operating and Capital Improvement Program
a) 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.
b) Conduct quarterly meetings with Engineering and General Counsel staffs to monitor and adjust projects in
order to ensure compliance with the Consent Decree performance measure for the elimination of 85%
Constructed Sanitary Overflows by the end of calendar 2023.
c) Complete development and implement Wastewater CIRP to comply with Consent Decree and Asset
management needs based on approved District Rate Proposal.
3.Implement Asset Management Program
a) Purchase and implement software tools necessary to support asset management plan that incorporates the
monetized ratings process for the District's linear assets.
4.Enhance Reliability of Information Technology Infrastructure
c) Continue to develop a Master Data Management (MDM) Program Strategy and associated technical
infrastructure to centralize, manage and govern enterprise data (Customer, Address Parcel Owner, lateral and
horizontal assets).
5. Implement technologies and data driven solutions to reduce capital costs and increase utility
performance
a) Develop Wet Weather Optimization Plan for Lemay Service Area.
b) Design and execute SCADA system upgrade.
c) Plan Wet Weather Operational Structure for Organization.
d) Finalize CIRP based on Wet Weather Optimization Plan for Lemay Service Area.
6
2. Improve Organizational Effectiveness through Leadership Development and Succession Management
a) Identify key positions that may be at risk of vacancy within the next 3-5 years and then assess the knowledge,
skills, and abilities needed to support business continuity.
Address customer and regulatory needs through a comprehensive infrastructure management program.
Create a learning and business-oriented culture based on competency and accountability.
Promote appropriate standards through proactive regulatory and legislative involvement.
209
210
211
212
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
213
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)---
214
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
215
FY23 BUDGET
216
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.
217
$380,000
$400,000
$420,000
$440,000
$460,000
$480,000
REVENUE FUNDS CONSOLIDATED
Revenue Trends
($s in thousands)
WW User Charge Revenue
This analysis of MSD’s revenue compares actual revenues received in FY20 and FY21, forecasted for FY22, budgeted for FY23 and projected for
FY24 and FY25.
All user charge revenue is initially recorded in the Revenue Funds. A portion of the revenue is transferred to the General Fund to cover daily
operating, maintenance, and replacement costs. The remainder of the revenue is transferred to the Construction Funds for capital improvement
and replacement projects, the Special Funds for the Water Backup Insurance & Reimbursement Program; the General Insurance Fund to cover
any expenditure related to workers’ compensation, property, general liability, and flood insurance and related expenses; the Wastewater
Emergency Fund for possible emergencies; and the Debt Service Funds to retire bonds issued for capital improvements.
FY22 forecast is showing an increase of 6% from FY21. FY21 is the first year of a four year rate cycle of our current rate commission accepted
rate increases. Rates for FY21 to FY24 were set by our Board of Trustees based on the Rate Commission Report. The Rate Commission process
includes analyzing the historical trends, number of customer accounts and usage, the future requirement for capital and expenditures for
operation and maintenance, the debt coverage and the economy as well as possible regulatory requirements. Rate increases in the 3‐4% range
were recommended by that report for FY22 through FY24. Declines in volumes and customers in FY21 kept revenues from growing at the same
pace as the rates. However, FY22 is forecast to rebound, and FY23 and FY24 are expected to realize 3% increases. For FY25, the District will go
back to the Rate Commission with a rate change proposal in February of 2023. For now, the FY24 approved rates are used to project FY25
revenue.
218
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.$-$-$-$-$-$- $-
Wastewater User Charge 425,147,699 420,781,205 436,597,999 447,055,780 459,279,591 475,048,501 471,984,219
Stormwater User Charge (1,801) (2,391)-----
Interest on Investments -------
Total Revenues 425,145,898 420,778,814 436,597,999 447,055,780 459,279,591 475,048,501 471,984,219
Total Expenditures -------
Net Operating Income (Loss) 425,145,898 420,778,814 436,597,999 447,055,780 459,279,591 475,048,501 471,984,219
Interfund Transfers (425,145,898) (420,778,814) (436,597,999) (447,055,780) (459,279,591) (475,048,501) (471,984,219)
Increase (Decrease) in Fund Bal.-------
Percentage of Change - - - - - - -
FUND BALANCE E.O.P.$-$-$-$-$-$-$-
219
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.$-$-$-$-$-$- $-
Wastewater User Charge 425,147,699 420,781,205 436,597,999 447,056,101 459,279,591 475,048,501 471,984,219
Interest on Investments -------
Total Revenues 425,147,699 420,781,205 436,597,999 447,056,101 459,279,591 475,048,501 471,984,219
Total Expenditures -------
Net Operating Income (Loss) 425,147,699 420,781,205 436,597,999 447,056,101 459,279,591 475,048,501 471,984,219
Interfund Transfers (425,147,699) (420,781,205) (436,597,999) (447,056,101) (459,279,591) (475,048,501) (471,984,219)
Increase (Decrease) in Fund Bal.-------
Percentage of Change - - - - - - -
FUND BALANCE E.O.P.$-$-$-$-$-$- $-
220
Number of Accounts Billed
(Annualized) Projected Annual Volume Base Charge$/service Volume Charge $/unit
Compliance Charge
$/service 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
Base 287,880 28.26 8,135,489
Compliance 1 275,019 4.71 1,295,339
Compliance 2 2,814 65.80 185,161
Compliance 3 6,936 140.99 977,907
Compliance 4 1,908 187.98 358,666
Compliance 5 1,200 234.98 281,976
Total Non-residential Charges $11,234,538
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
$128,934,695 28.1%
$459,279,591 100.0%
Subtotal: RESIDENTIAL
Subtotal: NON-RESIDENTIAL
TOTAL WASTEWATER USER CHARGE REVENUE
METROPOLITAN ST. LOUIS SEWER DISTRICT
Projected User Charge Revenue
WASTEWATER REVENUE FUND (3306)
FY23 BUDGET
221
METROPOLITAN ST. LOUIS SEWER DISTRICT
CHANGES IN FUND BALANCE
3307 - Stormwater Revenue Fund
FY20 FY21 FY22 FY22 FY23 FY24 FY25
Actual Actual Budget Forecast Budget Budget Budget
FUND BALANCE B.O.P.$-$-$-$-$-$-$-
Wastewater User Charge ---(321)---
Stormwater User Charge -------
Total Revenues ---(321)---
Total Expenditures -------
Net Operating Income (Loss) (1,801) (2,391)-(321)---
Interfund Transfers 1,801 2,391 -321 ---
Percentage of Change - - - - - - -
FUND BALANCE E.O.P.$-$-$-$-$-$-$-
222
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.
223
$‐
$50,000
$100,000
$150,000
$200,000
$250,000
$300,000
$350,000
$400,000
$450,000
$500,000
CONSTRUCTION FUNDS CONSOLIDATED
Revenue Trends
($s in thousands)
Fund Balance
Interest, Fees, Misc.
Revenue Bonds & Short‐term Debt
This analysis of MSD’s revenue compares actual revenues received in FY20 and FY21, forecasted for FY22, budgeted for FY23 and projected for FY24
and FY25.
Since February 2004 the voters have authorized the issuance of $3.12 billion in revenue bonds in order to continue the multi‐decade capital needs
program for construction of improvements to sewerage collection systems and treatment facilities. The District has $853.1 million of this
authorization available including the recent authorization in FY21 for $500 million, with plans to issue $433.5 million in FY23.
The changes to fund balance are the result of timing differences between the issuance of new bonds and the expenditure of those bond proceeds on
capital projects. Use of fund balance is considered a revenue for presentation purposes and to balance the budget.
Another significant source of cash flows into this fund group is from the wastewater user charges. This funding source is not represented in this
graph because it is originally received into the Wastewater Revenue Fund. However, it is planned to provide financing of $155.8 million in FY23 for
capital project expenditures.
224
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 $260,252,059 $283,617,891 $204,701,832 $385,576,333 $313,264,085
Revenue Bonds 88,143,466 282,496,201 119,000,000 119,000,000 433,500,000 290,000,000 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 100,552,693 284,685,531 121,006,500 120,218,403 436,925,613 294,246,081 32,007,485
Construction and Engineering 205,321,064 296,517,308 317,932,000 298,090,014 369,711,000 506,794,000 377,611,459
Agency and Other Debt Expense 484,181 1,348,473 773,500 773,500 3,790,750 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 213,544,637 305,343,406 326,398,107 306,134,462 381,051,112 516,558,329 386,117,161
Net Operating Income (Loss) (112,991,944) (20,657,875) (205,391,607) (185,916,058) 55,874,501 (222,312,249) (354,109,675)
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) 180,874,501 (72,312,249) (249,109,675)
Percentage of Change -2%52%-38%-28%88%-19%-80%
FUND BALANCE E.O.P.$186,225,765 $283,617,891 $161,860,453 $204,701,832 $385,576,333 $313,264,085 $64,154,409
225
PROJECT NAME MUNICIPALITY COST ESTIMATE PAGE (1)
BISSELL & LEMAY WWTF FLUIDIZED BED INCINERATORS Various $101,000,000 58
LOWER MERAMEC RIVER SYSTEM IMPROVEMENTS - BAUMGARTNER TO FENTON WWTF TUNNEL Various $48,000,000 95
LOWER MERAMEC WWTF EXPANSION PHASE II Unincorporated $30,000,000 96
BISSELL POINT WWTF FINE SCREEN, CONCRETE AND GATE IMPROVEMENTS St. Louis City $18,000,000 64
BLACK CREEK - HADDINGTON COURT RELIEF SEWERS Ladue $13,000,000 65
INFRASTRUCTURE REPAIRS (WASTEWATER) (2023)Various $9,000,000 87
BISSELL & LEMAY WWTF FLUIDIZED BED INCINERATORS Various $8,600,000 3
CONSTRUCTION MANAGEMENT SERVICES - TANK/TREATMENT/PUMP STATION FACILITIES Various $7,500,000 10
HARLEM BADEN RELIEF PHASE IV (HEBERT) - HAMILTON TO DARVER TRUNK SEWER Various $6,000,000 Carryover, no page
NORTH FEE FEE CREEK PUBLIC I/I REDUCTION Various $6,000,000 99
MC-02 WATSON TO EDGAR RD SANITARY RELIEF (SKME-580A)Various $5,954,000 97
CONSTRUCTION MANAGEMENT SERVICES - LOWER MERAMEC AND DEER CREEK TUNNELS Various $5,000,000 9
COLDWATER CREEK WWTF REPAIRS AND IMPROVEMENTS (2023)Unincorporated $5,000,000 68
FLORISSANT/DUNN SANITARY RELIEF (ST. ANTHONY LN TO I-270)Florissant $4,910,000 75
BISSELL - COLDWATER - MISSOURI - MERAMEC PUBLIC I/I REDUCTION (2023) CONTRACT E Various $4,251,000 62
HARLEM CITYSHED MITIGATION BASINS (ASHLAND AND ESSEX)Various $4,000,000 80
PUMP STATION MANLIFT REPLACEMENT Various $4,000,000 102
BISSELL - COLDWATER - MISSOURI - MERAMEC PUBLIC I/I REDUCTION (2023) CONTRACT D Various $3,594,000 61
EASEMENT ACQUISITION FOR WASTEWATER PROJECTS (2023)Various $3,500,000 72
JEFFERSON BARRACKS TUNNEL CONSOLIDATION SEWERS Unincorporated $3,400,000 88
INFRASTRUCTURE REPAIRS (REHABILITATION) (2023) CONTRACT C St. Louis City $3,310,000 85
CAULKS CREEK A PUMP STATION (P-750) IMPROVEMENTS Chesterfield $3,200,000 66
INFRASTRUCTURE REPAIRS (FACILITIES) (2023)Various $3,000,000 82
SAYLESVILLE SANITARY RELIEF (SAYLESVILLE DR TO S GREENTRAILS DR) Chesterfield $2,850,000 106
BISSELL - COLDWATER - MISSOURI - MERAMEC PUBLIC I/I REDUCTION (2023) CONTRACT C Various $2,663,000 60
FF-15 AND FF-16 SANITARY RELIEF PHASE II REHABILITATION Maryland Heights $2,650,000 74
PRICE TO PIONEER SANITARY RELIEF Olivette $2,507,000 100
CONSTRUCTION MANAGEMENT SERVICES - LOWER AND MIDDLE RDP TUNNEL FACILITIES Various $2,500,000 8
CAULKS CREEK FORCEMAIN (RIVER VALLEY RD TO L-52)Maryland Heights $2,500,000 67
INFRASTRUCTURE REPAIRS (REHABILITATION) (2023) CONTRACT A Various $2,500,000 83
INFRASTRUCTURE REPAIRS (REHABILITATION) (2023) CONTRACT B Various $2,500,000 84
AMBLEWOOD SANITARY RELIEF (WATERFORD DR TO BIRCHBARK DR)Florissant $2,453,000 55
BADEN CITYSHED MITIGATION BASINS (CALVARY, FREDERICK, PARTRIDGE AND TILLIE) - SEPARATION SEWERS St. Louis City $2,400,000 56
BISSELL - COLDWATER - MISSOURI - MERAMEC PUBLIC I/I REDUCTION (2023) CONTRACT F Various $2,360,000 63
GENERAL SERVICES AGREEMENT - CONSTRUCTION MANAGEMENT (2022)Various $2,000,000 15
LOWER MERAMEC WWTF EXPANSION PHASE II Unincorporated $2,000,000 46
BISSELL & LEMAY WWTF FLUIDIZED BED INCINERATORS Various $2,000,000 59
HARLEM BADEN RELIEF PHASE IV (HEBERT) - SEWER REHABILITATION Various $2,000,000 79
INFRASTRUCTURE REPAIRS (REHABILITATION) (2023) CORPS CSO PROGRAM Various $2,000,000 86
LAMBERT AIRPORT RESTRICTED ACCESS ASSETS INSPECTION AND REPAIR Unincorporated $2,000,000 89
EARTH CITY UPS PUMP STATION (P-702) REPLACEMENT PHASE II Unincorporated $1,800,000 Carryover, no page
WHITE PLAINS SANITARY RELIEF (SALTBOX DR TO CEDAR CREEK RD)Chesterfield $1,800,000 107
LOWER MERAMEC WWTF EXPANSION PHASE II Unincorporated $1,716,000 45
BC-01 PHASE III AND BC-02 PHASE II SANITARY RELIEF (I-170 TO HEATHERWOOD DR) Various $1,705,000 1
WEBSTER GROVES TRUNK E SANITARY RELIEF (SKME-628)Webster Groves $1,512,000 53
GASLIGHT SQUARE SEWER IMPROVEMENTS PHASE II St. Louis City $1,500,000 14
WEBSTER GROVES TRUNK E SANITARY REHABILITATION AND I/I REDUCTION PHASE IV Webster Groves $1,300,000 Carryover, no page
PROJECT LISTING
6660 - SANITARY REPLACEMENT FUND
FY23
226
PROJECT NAME MUNICIPALITY COST ESTIMATE PAGE (1)
PROJECT LISTING
6660 - SANITARY REPLACEMENT FUND
FY23
HARLEM - BADEN RELIEF PHASE IV (HEBERT) (GOODFELLOW TO HAMILTON)St. Louis City $1,279,000 78
GLENFIELD SANITARY RELIEF (WATSON WOODS CT TO S LINDBERGH BLVD)Sunset Hills $1,130,000 76
LEMAY 1 PUMP STATION (P-301) COOLING TOWER REPLACEMENT St. Louis City $1,130,000 91
BISSELL & LEMAY WWTF FLUIDIZED BED INCINERATORS Various $1,000,000 2
HATHAWAY DRIVE SANITARY RELIEF Jennings $902,000 81
LEMAY WWTF AERATION BLOWER AND POWER DISTRIBUTION IMPROVEMENTS Unincorporated $900,000 92
ROBYN HILLS NUMBER 1 PUMP STATION (P-417) REPLACEMENT Sunset Hills $780,000 103
GLEN ECHO SANITARY RELIEF (ENGELHOLM AVE TO HENDERSON AVE)Various $730,000 32
NEWPORT LANDING PUMP STATION (P-480) ELIMINATION Unincorporated $626,000 98
LEMAY NO. 3 PUMP STATION AND FORCE MAIN Unincorporated $575,000 39
LOWER MERAMEC RIVER SYSTEM IMPROVEMENTS - BAUMGARTNER TO FENTON WWTF TUNNEL Various $575,000 44
S BRENTWOOD BLVD SANITARY RELIEF (DAYTONA DR TO WALINCA TERRACE)Clayton $500,000 50
LINDSAY - ST. ALBERT PRIVATE I/I REDUCTION Florissant $500,000 94
PUMP STATION FALL PROTECTION UPGRADES - PHASE I Various $500,000 101
GEYER SANITARY RELIEF (W. MONROE AVE TO W. ESSEX AVE)Kirkwood $496,000 31
LINDSAY LANE SANITARY RELIEF (LINDSAY LANE TO LINDBERGH BLVD)Florissant $491,000 41
GENERAL SERVICES AGREEMENT - FACILITY & SEWER DESIGN (2022) CONTRACT A Various $475,000 17
FABICK PUMP STATION (P-444) IMPROVEMENTS (SKME-404E)Fenton $460,000 73
GENERAL SERVICES AGREEMENT - FACILITY & SEWER DESIGN (2022) CONTRACT B Various $450,000 18
CROSS TIMBERS #705 SANITARY REPLACEMENT Town and Country $425,000 69
GREENBRIAR #2 PUMP STATION (P-448) ELIMINATION Des Peres $425,000 77
GRAND GLAIZE WWTF REPAIRS AND IMPROVEMENTS (2023)Valley Park $400,000 34
LEMAY WWTF REPAIRS AND IMPROVEMENTS (2023) (GRIT TANKS AND SECONDARY CLARIFIER DUCT BANK)Unincorporated $400,000 40
ROXBURGH DR SANITARY RELIEF Clayton $400,000 104
LOWER & MIDDLE RDP CSO CONTROLS SYSTEM IMPROVEMENTS (WATERSHED CONSULTANT)Various $270,000 43
GRAND GLAIZE WWTF GRAND GLAIZE CREEK BANK STABILIZATION Valley Park $260,000 33
CAULKS CREEK A PUMP STATION (P-750) IMPROVEMENTS Chesterfield $200,000 4
CSO - MARY AVENUE SOUTH OF MANCHESTER CSO INTERCEPTOR (I-132)/OUTFALL (L-106) ELIMINATION PHASE II Brentwood $200,000 12
GENERAL SERVICES AGREEMENT - FACILITY & SEWER DESIGN (2020) CONTRACT A Various $200,000 16
GENERAL SERVICES AGREEMENT - SEWER AND CHANNEL DESIGN (2021) CONTRACT A Various $200,000 26
HAMPTON CREEK SANITARY RELIEF (DEER CREEK TRUNK TO OXFORD DR) PHASE I Various $200,000 35
COLDWATER CREEK WWTF REPAIRS AND IMPROVEMENTS (2023)Unincorporated $175,000 7
BANFF SANITARY RELIEF (CAITHNESS RD TO LANARK RD)Unincorporated $167,000 57
HARLEM - BADEN RELIEF PHASE IV (HEBERT) BUILDING DEMOLITION AND DESIGN St. Louis City $100,000 36
JEFFERSON BARRACKS TUNNEL CONSOLIDATION SEWERS Unincorporated $100,000 38
GENERAL SERVICES AGREEMENT - GEOTECHNICAL (2022) CONTRACT A Various $85,000 19
GENERAL SERVICES AGREEMENT - GEOTECHNICAL (2022) CONTRACT B Various $85,000 20
GENERAL SERVICES AGREEMENT - GEOTECHNICAL (2022) CONTRACT C Various $85,000 21
GENERAL SERVICES AGREEMENT - SURVEY SERVICES (2022) CONTRACT A Various $62,500 27
GENERAL SERVICES AGREEMENT - SURVEY SERVICES (2022) CONTRACT B Various $62,500 28
GENERAL SERVICES AGREEMENT - SURVEY SERVICES (2022) CONTRACT C Various $62,500 29
GENERAL SERVICES AGREEMENT - SURVEY SERVICES (2022) CONTRACT D Various $62,500 30
CITYSHED MITIGATION PROGRAM DESIGN (CONTRACT B)St. Louis City $50,000 6
HARLEM BADEN RELIEF PHASE IV (HEBERT) - TRUNK SEWER REHABILITATION Various $50,000 37
PUMP STATION REPLACEMENT PROJECTS (PHASE I)Various $50,000 47
NUMBER OF PROJECTS: 92 FUND TOTAL :$369,711,000
(1) The Page refers to the page number in the Budget Supplement Appendix 92
227
FY23 BUDGET
228
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
229
$‐
$10,000
$20,000
$30,000
$40,000
$50,000
$60,000
Fund Balance
Interest, Fees, Misc.
Taxes
STORMWATER ‐ FUNDS CONSOLIDATED
Revenue Trends
($s in thousands)
This analysis of MSD’s revenue compares actual revenues received in FY20 and FY21, forecasted for FY22, budgeted for FY23 and projected for
FY24 and FY25.
The Stormwater funds acquired revenue through ad valorem taxes for operations of the District's stormwater utility, including stormwater system
operation and maintenance, rehabilitation and limited construction of infrastructure and other captial improvements, and an opeating reserve.
There are currently two of these funds (5110 ‐ Stormwater Regulatory Fund and 5120‐Distictwide Stormwater Fund) either collecting tax revenue,
using or holding tax revenue balances. Ad valorem taxes based on current property assessed valuation provided by the City of St. Louis and St.
Louis County are projected to remain flat through the projections period. The Tax Ordinance found at the back of this book provides more detail
about this funding source.
Interest and other miscellaneous revenue contributes small but consistent levels of revenue in these funds with an estimatedincrease in the
projected years due to the expected grant funds for reimbursement for stormwater project.
The reduction in fund balance in FY21 and FY23 through FY25 is due to planned spend down of balances in those funds mostly due to fluctuations
in capital projects.
230
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 $34,721,441 $34,258,618 $34,489,729 $25,088,656 $22,586,923
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 17,200,000 23,325,000 19,870,000
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 45,086,463 52,000,434 49,616,597
Net Operating Income (Loss) 1,311,789 (5,358,091) (443,480) 226,567 (9,401,073) (2,501,732) (14,097,405)
Interfund Transfers 26,922 (19,557)-4,543 ---
Increase (Decrease) in Fund Bal.1,338,711 (5,377,648) (443,480) 231,111 (9,401,073) (2,501,732) (14,097,405)
Percentage of Change 3%-14%-1%1%-27%-10%-62%
FUND BALANCE E.O.P.$39,636,266 $34,258,618 $34,277,961 $34,489,729 $25,088,656 $22,586,923 $8,489,518
231
232
PROJECT NAME MUNICIPALITY COST ESTIMATE PAGE (1)
5110 - Stormwater Regulatory Fund
GRAND GLAIZE CREEK WATERSHED INITIATIVE Various $200,000 152
STORMWATER QUALITY GREEN INFRASTRUCTURE - SMALL GRANT RAINSCAPING PROGRAM Various $200,000 162
GENERAL SERVICES AGREEMENT - WATER QUALITY SUPPORT SERVICES (2021)Various $150,000 140
$550,000
3
5120 - Districtwide Stormwater Fund
STORMWATER INFRASTRUCTURE REPAIRS (2023)Various $4,000,000 160
STORMWATER INFRASTRUCTURE REPAIRS (REHABILITATION) (2023)Various $3,000,000 161
LARIMORE STORM SEWER Unincorporated $2,600,000 154
GENERAL SERVICES AGREEMENT - STORMWATER DESIGN FOR ARPA GRANT PROJECTS (2023) CONTRACT A Various $1,300,000 137
GENERAL SERVICES AGREEMENT - STORMWATER DESIGN FOR ARPA GRANT PROJECTS (2023) CONTRACT B Various $1,300,000 138
GENERAL SERVICES AGREEMENT - STORMWATER DESIGN FOR ARPA GRANT PROJECTS (2023) CONTRACT C Various $1,300,000 139
RIVER DES PERES CHANNEL REHABILITATION St. Louis City $1,000,000 144
STORMWATER ASSET INVESTIGATIONS (2022)Various $800,000 145
HALL STREET STORM SEWERS St. Louis City $600,000 142
LAMBERT AIRPORT RESTRICTED ACCESS ASSETS INSPECTION AND REPAIR Unincorporated $500,000 90
SAYLESVILLE SANITARY RELIEF (SAYLESVILLE DR TO S GREENTRAILS DR)Chesterfield $150,000 105
HALLSTEAD STORM CHANNEL PHASE IV (MCBJ-230)Unincorporated $100,000 143
$16,650,000
12
$17,200,000
15
(1) The Page refers to the page number in the Budget Supplement Appendix 5
TOTAL: NUMBER OF PROJECTS 15
Note: Indicated projects have split funding, these projects include both wastewater and stormwater work. Those projects will have one budget lines for each budgeted fund but are counted as one project .
PROJECT LISTING FY23
STORMWATER FUND PROJECT
Subtotal: Number of Projects 3
Subtotal: Number of Projects 12
233
FY23 BUDGET
234
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
235
$(2,000)
$‐
$2,000
$4,000
$6,000
$8,000
$10,000
$12,000
$14,000
Fund Balance
Interest, Fees, Misc.
Taxes
OPERATION, MAINTENANCE AND CONSTRUCTION IMPROVEMENT FUNDS CONSOLIDATED
Revenue Trends
($s in thousands)
This analysis of MSD’s revenue compares actual revenues received in FY20 and FY21, forecasted for FY22, budgeted for FY23 and projected for
FY24 and FY25.
This graph only includes Operation, Maintenance and Construction Improvement funds, and they receive, or at one time received, property tax
revenues. There are currently 16 of these funds either collecting tax revenue, using or holding tax revenue balances. Stormwater capital projects
are largely funded through prior year taxes collected and held in fund balances. Ad valorem taxes based on current property assessed valuation
provided by the City of St. Louis and St. Louis County are projected to remain flat through the projections period. In FY17, the OMCI funds' tax rates
where set to zero, and a new Stormwater Operations and Maintenance Property Tax, approved by voters in April 2016, was levied to collect taxes in
the Districtwide Stormwater Fund for the first time. In FY21 six of the subdistricts restarted tax assessment to assist with projects required in their
area. In FY23 a seventh subdistrict will restart tax assessment. These seven subdistrict assessments will result in tax revenue amounting to $9.8
million dollars at varying rates from 1.4 to 10 cents per $100 assessed valuation. The tax ordinance found at the back of this book provides more
detail about this funding source.
Interest and other miscellaneous revenue contributes small but consistent levels of revenue in these funds.
The reduction in fund balance in FY20 is due to spend down of balances in those funds where tax rates were set to zero. Actual FY21, Forecast FY22 and
the FY23 budget include an increase in fund balance due to restarting those 7 subdistrict assessments. In FY24 construction and engineering budgets in
these funds exceed this additional revenue, but in FY25 an increase in fund balance is again anticipated.
236
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 $13,705,685 $13,615,525 $15,348,219 $16,742,244 $14,097,518
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 41,124 159,690 150,413 172,832
Connection and Other Fees 16,818 1,550 -----
Miscellaneous 157,744 589 -1,085 ---
Total Revenues 685,166 8,279,858 8,244,576 8,288,665 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 7,286,244 11,258,244 1,600,000
Interfund Labor Transfers 488,620 487,317 1,186,967 589,399 1,165,971 1,223,446 1,016,671
Total Expenditures 833,276 6,169,622 6,852,122 6,555,971 8,599,726 12,629,201 2,764,182
Net Operating Income (Loss) (148,110) 2,110,236 1,392,454 1,732,694 1,394,026 (2,644,726) 7,242,712
Interfund Transfers (22,892) (5,114)-----
Increase (Decrease) in Fund Bal.(171,003) 2,105,121 1,392,454 1,732,694 1,394,026 (2,644,726) 7,242,712
Percentage of Change -1%18%10%13%9%-16%51%
FUND BALANCE E.O.P.$11,510,403 $13,615,525 $15,098,139 $15,348,219 $16,742,244 $14,097,518 $21,340,230
237
238
239
240
PROJECT NAME MUNICIPALITY COST ESTIMATE PAGE (1)
5564 - Coldwater Creek OMCI Fund
COLDWATER CREEK OMCI REIMBURSEMENTS PROGRAM Various $1,076,519 148
NORTH NEW FLORISSANT - FOX RUN STORM SEWER Florissant $600,000 158
$1,676,519
2
5566 - Deer Creek OMCI Fund
DEER CREEK OMCI REIMBURSEMENTS PROGRAM Various $1,958,164 150
BEAUCAIRE DRIVE - MARK DRIVE - MONACO DRIVE STORM SEWER Warson Woods $325,000 147
DEARBORN DR STORM SEWER Warson Woods $320,000 149
LITZSINGER #10412 STORM SEWER IMPROVEMENTS Frontenac $115,000 155
DEER CREEK WATERSHED INITIATIVE Various $100,000 151
MEADOW CREEK LN 508 STORM SEWER Warson Woods $85,000 157
$2,903,164
6
5571 - Gravois Creek
GRAVOIS CREEK OMCI REIMBURSEMENTS PROGRAM Various $742,722 153
GRAVOIS CREEK OMCI STORMWATER DESIGN (2023)Various $300,000 141
$1,042,722
2
5576 - Maline Creek OMCI Fund
BALLMAN DRIVE 300 BLOCK STORM SEWER Ferguson $600,000 146
LONGFORD DRIVE 1851 STORM SEWER Unincorporated $95,000 156
$695,000
2
5583 - Sugar Creek OMCI Fund
SUGAR CREEK OMCI REIMBURSEMENTS PROGRAM Various $149,498 163
$149,498
1
5584 - University City OMCI Fund
UNIVERSITY CITY OMCI REIMBURSEMENTS PROGRAM Various $495,049 164
SIMS AVE STORM BUYOUT Overland $200,000 0-1
$695,049
2
5593 - Sem Br Of River Des Peres OMCI Fund
SEMINARY OMCI REIMBURSEMENTS PROGRAM Various $124,292 159
$124,292
1
$7,286,244
16
(1) The Page refers to the page number in the Budget Supplement Appendix 8
Note: Indicated projects have split funding, these projects include both wastewater and stormwater work. Those projects will have one budget lines for each budgeted fund but are counted as one project .
PROJECT LISTING FY23
OMCI FUND PROJECT
Subtotal: Number of Projects 2
Subtotal: Number of Projects 6
TOTAL: NUMBER OF PROJECTS 16
Subtotal: Number of Projects 2
Subtotal: Number of Projects 2
Subtotal: Number of Projects 1
Subtotal: Number of Projects 2
Subtotal: Number of Projects 1
241
FY23 BUDGET
242
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.
243
$‐
$50,000
$100,000
$150,000
$200,000
$250,000
$300,000
$350,000
DEBT SERVICE FUNDS CONSOLIDATED
Revenue Trends
($s in thousands)
Fund Balance
Interest and
Miscellaneous
Revenue Bonds
This analysis of MSD’s revenue compares actual revenues received in FY20 and FY21, forecasted for FY22, budgeted for FY23 and projected for
FY24 and FY25.
The issuance of districtwide revenue bonds is used to fund wastewater capital improvement projects. In FY23 Revenue Bonds represents the bond
proceeds from an issuance $433.5 million against the authorized debt of which $278 million for Senior and $155.5 for Subordinate. An additional
$28.5 million is expected to be used to refund existing debt which is included in the debt service fund (2000 Funds as shown above). Approximately
10% of the proceeds from senior bonds issued were previously required to be placed in reserve in accordance with MSD’s bond covenants. Future
bond issuances are not expected to have this requirement, therefore anticipated reserve revenue to the Debt Service is not projected. In FY25
projection includes $133.9 million to be used to refund existing debt as shown above.
Interest revenue in these funds is anticipated to be approximately $440 thousand per year, but is not significant to appear on the graph.
While the major source of cash inflows to this fund group are from user charge revenue transferred from the Wastewater Revenue Fund to pay
principal and interest as it comes due, those inflows are not reflected on this chart since they are originally received into the Wastewater Revenue
Fund. The transfer of that money is planned to closely mirror the expenditures for principal and interest on the debt.
244
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 $51,533,513 $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 70,419,500 76,658,300 89,906,000
Interest Payments 84,045,981 58,831,730 63,285,283 62,031,334 64,201,009 66,302,087 63,539,374
Agency and Other Debt Expense 278,190,278 9,267,496 2,029,404 2,368,762 30,350,411 2,175,500 137,291,400
Total Expenditures 414,823,859 130,699,106 126,471,987 125,557,396 164,970,920 145,135,887 290,736,774
Net Operating Income (Loss) (136,706,785) (123,227,352) (125,949,387) (125,314,701) (136,046,684) (144,698,562) (156,739,449)
Interfund Transfers 111,585,919 119,745,696 126,471,987 126,471,987 136,484,009 145,135,887 157,176,774
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 $52,056,113 $43,732,474 $44,169,798 $44,607,123 $45,044,448
245
246
247
248
249
250
Debt Service On Existing Debt
Principal
Payments
Net
Interest
and Fees
$‐
$20
$40
$60
$80
$100
$120
$140
Mi
l
l
i
o
n
s
Fiscal Year Ended June 30, XXXX
Total Payments including
Projected Bond equals
$164,970,920
FY23 ‐ $125,692,026
Principal payments made with bond proceeds as a result of an advanced refunding are not shown in this graph. In addition Projected Payments for
Bonds after 12/31/21 are not included ‐ Proposed Principal and Interest Bond 1 and Proposed Principal and Interest Bond 2.
251
Principal Principal Interest
Ended June 30,(beginning of yr)Additions Retirements Payments Gross Debt Fees Subsidy Net Debt
2020 1,612,894,967 76,082,000 $49,773,763 63,967,490 113,741,252 2,030,686 (5,130,585) 110,641,353
2021 1,639,203,204 250,922,000 $69,969,100 64,086,726 134,055,826 1,864,649 (4,528,408) 131,392,067
2022 1,820,156,104 39,845,000 $61,157,300 65,256,175 126,413,475 1,872,651 (3,620,725) 124,665,400
2023 1,798,843,804 $64,442,500 62,707,618 127,150,118 1,863,440 (3,321,532) 125,692,026
2024 1,734,401,304 $68,283,300 60,250,764 128,534,064 1,913,099 (2,925,565) 127,521,598
2025 1,666,118,004 $68,656,000 54,183,132 122,839,132 1,720,021 (2,520,649) 122,038,504
2026 1,597,462,004 $73,556,500 56,937,366 130,493,866 1,846,625 (2,105,399) 130,235,091
2027 1,523,905,504 $72,033,900 54,385,119 126,419,019 1,642,552 (1,776,472) 126,285,099
2028 1,451,871,604 $73,905,200 52,005,155 125,910,355 1,486,055 (1,676,127) 125,720,284
2029 1,377,966,404 $75,351,400 49,743,252 125,094,652 1,333,401 (1,649,672) 124,778,381
2030 1,302,615,004 $76,111,500 47,419,718 123,531,218 1,177,346 (1,642,857) 123,065,707
2031 1,226,503,504 $76,921,800 45,034,640 121,956,440 1,036,102 (1,642,857) 121,349,685
2032 1,149,581,704 $76,679,200 42,644,134 119,323,334 904,100 (1,642,857) 118,584,577
2033 1,072,902,504 $76,112,000 40,220,129 116,332,129 774,520 (1,642,857) 115,463,791
2034 996,790,504 $78,676,300 37,710,926 116,387,226 642,479 (1,641,115) 115,388,591
2035 918,114,204 $76,200,000 35,113,907 111,313,907 522,055 (1,639,373) 110,196,590
2036 841,914,204 $72,249,000 32,119,396 104,368,396 436,191 (1,407,932) 103,396,654
2037 769,665,204 $74,097,000 29,135,855 103,232,855 355,514 (1,157,204) 102,431,165
2038 695,568,204 $73,302,000 26,061,438 99,363,438 284,677 (771,469) 98,876,645
2039 622,266,204 $76,290,000 22,929,019 99,219,019 233,335 (385,735) 99,066,620
2040 545,976,204 $82,917,670 19,450,678 102,368,348 181,124 - 102,549,472
2041 463,058,534 $85,897,789 16,537,607 102,435,396 128,032 - 102,563,428
2042 377,160,745 $84,990,513 13,519,728 98,510,241 79,937 - 98,590,178
2043 292,170,232 $48,961,921 10,337,468 59,299,389 45,820 - 59,345,209
2044 243,208,312 $39,658,095 8,276,911 47,935,006 23,093 - 47,958,099
2045 203,550,216 $39,493,121 6,608,576 46,101,697 4,648 - 46,106,344
2046 164,057,095 $33,293,085 4,884,384 38,177,469 - - 38,177,469
2047 130,764,010 $25,350,078 3,284,392 28,634,469 - - 28,634,469
2048 105,413,932 $13,400,191 2,083,528 15,483,719 - - 15,483,719
2049 92,013,741 $13,998,521 1,482,198 15,480,719 - - 15,480,719
2050 78,015,220 $11,185,166 853,054 12,038,219 - - 12,038,219
2051 66,830,054 $3,875,227 366,743 4,241,969 - - 4,241,969
2052 62,954,828 $3,993,809 248,161 4,241,969 - - 4,241,969
2053 58,961,019 $4,116,019 125,950 4,241,969 - - 4,241,969
2054 - - - - - - -
Totals $366,849,000 $1,924,898,966 $1,029,971,337 $2,954,870,303 $24,402,150 -$42,829,389 $2,936,443,064
Includes DNR Fees and Trustee/Dissemination Fee
Debt Service Reserve Fund Earnings
Amortization schedule varies slightly due to rounding compared to the Fund Pages
For more detail on the individual bonds see the Annual Comprehensive Financial Report FY21, Note 6 starting at page 44 to page 69.
Metropolitan St. Louis Sewer District
Existing Wastewater System Debt Service Amortization Schedule
Principal payments made with bond proceeds as a result of an advance refunding are not shown in this graph. In addition, projected payments for bonds after
5/31/22 are not included - Proposed Principal and Interest Bond 1 and Proposed Principal and Interest Bond 2.
Note: The majority of the Debt Service is to meet the obligation of the debt issued for the CIRP requirements most of which are related to
the Consent Decree.
252
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:
253
$‐
$1,000
$2,000
$3,000
$4,000
$5,000
$6,000
$7,000
SPECIAL FUNDS CONSOLIDATED
Revenue Trends
($s in thousands)
Fund Balance
Interest, Fees, Misc.
This analysis of MSD’s revenue compares actual revenues received in FY20 and FY21, forecasted for FY22, budgeted for FY23 and
projected for FY24 and FY25.
Budgeted and projected interest income is based on the average of beginning and ending fund balances unless cash balances are
expected to be materially different from fund balances. Connection Fees are recorded in the Improvement Fund and estimated
based on historical trends.
Excess funds are retained in fund balances until emergency or other funds are needed. In FY20, the General Insurance Fund had
an increase for reimbursement of District's cost for an insurance claim settlement. The budget FY23 and projected FY24 and FY25
are estimated to not include those one time events.
The most significant source of cash inflows to this fund group are from user charge revenue not shown in the graph because they
are originally received into the revenue funds and distributed in part to the Special Funds. These transfers are allocated to the
Water Backup fund, the General Insurance Fund, and the Wastewater Emergency fund for the purposes designated by ordinance
for each of these funds.
254
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 $24,774,639 $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 - 500,000
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 16,335,565
Net Operating Income (Loss) (11,835,143) (13,783,849) (11,952,406) (9,189,321) (17,820,133) (14,137,725) (14,971,510)
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 28,490
Percentage of Change -15%17%7%19%-3%3% -
FUND BALANCE E.O.P.$19,409,339 $22,725,490 $26,422,233 $27,136,169 $26,316,036 $27,178,311 $27,206,801
255
256
PROJECT NAME MUNICIPALITY COST ESTIMATE PAGE (1)
4102 - Improvement Fund
LEMAY WWTF REPAIRS AND IMPROVEMENTS (2023) (GRIT TANKS AND SECONDARY CLARIFIER DUCT BANK)Unincorporated $4,000,000 93
NUMBER OF PROJECTS: 1 FUND TOTAL :$4,000,000
(1) The Page refers to the page number in the Budget Supplement Appendix 1
PROJECT LISTING FY23
SPECIAL FUNDS
257
FY23 BUDGET
258
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 Budget Ordinance
#15904 and Reconciliation
259
Revenue:Appropriations:
Wastewater Revenue Fund 459,279,591 General Fund 183,615,567
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 36,121,608
General Fund 180,795,582 Total Operating Budget 235,569,346
Sanitary Replacement Fund 125,000,000
Wastewater Emergency Fund 3,000,000 Debt Service Funds 164,970,920
Water Backup Insurance and Reimbursement Fund 3,000,000 Construction Funds 3,790,750
General Insurance Fund 11,000,000 Total Other Appropriations 168,761,670
Debt Service Funds 136,484,009
Total Wastewater Revenue Transfers 459,279,591 Total Appropriations 404,331,016
PROPOSED BUDGET ORDINANCE
FY23
260
PROPOSED FY23 BUDGET ORDINANCE NO. 15904
AN ORDINANCE, repealing and superseding Ordinance No. 15671, 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 Improvement Fund, the Stormwater Operations, Maintenance and Construction Improvement Funds, the
Emergency Funds, and the Debt Service Funds for the fiscal year beginning July 1, 2022 and ending June 30, 2023, amounting in the aggregate
to Four Hundred Four Million Three Hundred Thirty-one Thousand Sixteen Dollars ($404,331,016) 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 adopt a five-year strategic
operating plan as required by Charter which states the District’s objectives for the succeeding five years and includes objective targets by which
to measure the district’s performance in meeting these objectives in accordance with the requirements of this Proposed Ordinance that was
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,
261
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
Million Seven Hundred Ninety-five Thousand Five Hundred Eighty-two Dollars ($180,795,582). There is hereby appropriated and set apart out
of the General Fund of the District the sum of One Hundred Eighty-three Million Six Hundred Fifteen Thousand Five Hundred Sixty-seven Dollars
($183,615,567) 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 $183,615,567
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
262
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 Nine Hundred Forty-five Dollars ($29,199,945).
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.
263
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.
264
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
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
Four Hundred Thirty-nine Dollars ($1,439) 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 $ 29,199,945
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
265
Section Eight – Stormwater Emergency Fund. For the purpose of providing for emergency work or repairs requiring prompt attention, there is
hereby appropriated and set apart out of the Stormwater Emergency Fund the sum of Zero Dollars ($0) for use by the Executive Director in
contracting for emergency work or repairs.
SECTION EIGHT APPROPRIATIONS $ 0
Section Nine – Debt Service Funds. For the purpose of providing for the support of the Wastewater Revenue Bond Debt Service
of the Metropolitan St. Louis Sewer District for the fiscal year beginning July 1, 2022 and ending June 30, 2023, there is hereby transferred from
the Wastewater Revenue Fund to the Debt Service Funds the total sum of One Hundred Thirty-six Million Four Hundred Eighty-four Thousand
Nine Dollars ($136,484,009) 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 Debt 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 Debt Service Fund Number 2804 the sum of Twenty-three Million Eight Hundred Seventeen Thousand One Hundred Dollars
($23,817,100).
266
Section Nine (2) – 2010B SR Rev Bond – Principal and Interest - WW – Fund (2812) There is hereby appropriated and set apart out
of the Debt 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 Rev Bond – Principal and Interest - WW – Fund (2817) There is hereby appropriated and set apart out
of the Debt Service Fund Number 2817 the sum of One Hundred Twelve Thousand One Hundred Fifty Dollars ($112,150).
Section Nine (4) – 2012A SR Revenue Bond – Principal and Interest - WW – Fund (2818) There is hereby appropriated and set apart
out of the Debt Service Fund Number 2818 the sum of Four Million Nine Hundred Forty Thousand Three Hundred Fifty Dollars
($4,940,350).
Section Nine (5) - 2013B SR Revenue Bond – Principal and Interest - WW – Fund (2819) There is hereby appropriated and set apart
out of the Debt Service Fund Number 2819 the sum of Four Million Five Hundred Eighty-one Thousand Six Hundred Sixty-two Dollars
($4,581,662).
Section Nine (6) – 2013A SRF – Principal and Interest – Fund (2 820) There is hereby appropriated and set apart out of the Debt Service
Fund Number 2820 the sum of Two Million Nine Hundred Sixty-eight Thousand Dollars ($2,968,000).
Section Nine (7) – 2015A SRF – Principal and Interest – Fund (2 821) There is hereby appropriated and set apart out of the Debt Service
Fund Number 2821 the sum of Four Million Six Hundred Seventeen Thousand Five Hundred Dollars ($4,617,500).
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Section Nine (8) – 2015B SR Revenue Bond – Principal and Interest - WW – Fund (2822) There is hereby appropriated and set apart
out of the Debt 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 (2 823) There is hereby appropriated and set apart out of the Debt Service
Fund Number 2823 the sum of One Million One Hundred Ninety-one Thousand Two Hundred Dollars ($1,191,200).
Section Nine (10) – 2016B SRF – Principal and Interest – WW Fund (2824) There is hereby appropriated and set apart out of the Debt
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 Debt 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 Debt 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
Debt Bond Service Fund Number 2827 the sum of Eight Hundred Twenty-seven Thousand Eight Hundred Forty-seven Dollars
($827,847).
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Section Nine (14) – 2018B SRF – Principal and Interest – WW – Fund (2828) There is hereby appropriated and set apart out of the
Debt 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
Debt Service Fund Number 2829 the sum of Two Hundred Thirty-four Thousand Seven Hundred Dollars ($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 Debt 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 Debt 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
Debt 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 Debt 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
Debt 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
Debt Service Fund Number 2835 the sum of Two Million Two Hundred Seventy-nine Thousand One Hundred Dollars ($2,279,100)
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Section Nine (22) – 2021C SR Rev Bond - Principal and Interest – WW – Fund (2836) There is hereby appropriated and set apart out
of the Debt 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 Debt 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 Debt Service
Proposed Fund Bond 1 the sum of Two Hundred Fifteen Thousand Dollars ($215,000).
Section Nine (25) – Proposed Principal and Interest Fund Bond 2 There is hereby appropriated and set apart out of the Debt Proposed
Fund Bond 2 the sum of Thirty-nine Million Sixty-three Thousand Nine Hundred Eleven Dollars ($39,063,911).
SECTION NINE APPROPRIATIONS $164,970,920
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 Eleven Million Three Hundred Forty Thousand One Hundred Twelve Dollars ($11,340,112) for use by the Executive Director for internal labor
costs associated with projects appropriated in this fund.
SECTION TEN APPROPRIATIONS $ 11,340,112
TOTAL DISTRICT BUDGET APPROPRIATIONS $404,331,016
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SUMMARY OF APPROPRIATIONS
FY23
Fund(s) Appropriation
General Fund $183,615,567
Water Backup Insurance and Reimbursement Fund 4,827,688
General Insurance Fund 10,326,146
Improvement Fund 50,638
Stormwater & OMCI Funds 29,199,945
Emergency Funds 0
Debt Service Funds 164,970,920
Sanitary Replacement Fund 11,340,112
Total District Appropriations $404,331,016
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FY23 BUDGET
272
TAX
ORDINANCE
FY23 Tax Ordinance #15905
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.15905
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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FY23 BUDGET
284
GLOSSARY
285
GLOSSARY
Accrual Basis of Accounting:
The basis of accounting under which transactions are
recognized when they occur, regardless of the timing
of cash receipts and disbursements.
Actual Revenue or Expenditures:
The revenue and expenditures incurred in previous
fiscal years.
Ad Valorem Tax:
A tax based on value.
Adopted Budget:
Refers to the budget amounts as originally approved
by the Board of Trustees at the beginning of the year.
Amortization:
The process of spreading expenses in regular
installments over a specific period of time.
Annual Budget:
A budget applicable to a single fiscal year.
Annual Budget Process or Budget Process:
The annual budget process consists of activities that
encompass the development, implementation, and
evaluation of a plan for the provision of services and
capital assets for the upcoming fiscal year. This
process is strategic in nature, encompassing a multi-
year financial and operating plan that allocates
resources on the basis of identified goals.
Appropriation:
The legal authorization granted by the Board of
Trustees to make expenditures and to incur
obligations for purposes specified in the Budget.
Assessed Valuation:
A value set on real estate or other property as a basis
for levying taxes within the boundaries of MSD service
areas. The assessed valuation is set by the City and
County Assessor, who are charged with determining
the taxable value of property according to a formula
set by the State of Missouri.
Asset:
Resources owned or held which have monetary value.
Audit:
An audit is an analysis or study of an accounting
system that summarizes its finding with an opinion on
the accuracy of the system and its reports.
Balanced Budget:
Refers to a budget in which revenues are equal to
expenditures.
Base Budget:
The same level of funding as in the current year
adopted budget with adjustments for one-time costs,
merit, benefit and cost of living increases and general
price adjustments.
Basis of Accounting:
A term referring to when revenues, expenditures, and
transfers and the related assets and liabilities are
recognized in the accounts and reported in the
financial statements.
Beginning Fund Balance:
Fund balance available in a fund from the end of the
prior year, for use in the following year.
Billing and Collection Charge:
Monthly charge imposed by the District to recover the
wastewater program’s share of the costs associated
with issuing and collecting combined wastewater and
stormwater bills.
Blockage:
Partial or complete interruption of flow as a result of
some obstruction in a sewer. Also referred to as a
stoppage.
Board:
Refers to the Board of Trustees of the District. The
Board is comprised of six members, three of whom
are appointed by the Mayor of the City of St. Louis and
the remaining three are appointed by the County
Executive of St. Louis County.
BOD:
Biochemical Oxygen Demand: the quantity of oxygen
utilized in the biochemical oxidation of organic matter
in five days as determined by Standard Methods and
expressed in milligrams per liter.
Bond Rating:
The rating of bonds as a statement of a locality’s
economic, financial and managerial condition. It
represents the business community’s assessment of
the investment quality of a local government. Highly
rated bonds attract more competition in the
marketplace, thereby lowering interest costs paid by
MSD and its ratepayers.
Bonds:
A written promise to pay a specified sum of money at
a specified date in the future together with periodic
interest at a specified rate.
B.O.P.:
Beginning of Period
Budget:
A balanced financial plan for a given period of time,
which includes an appropriation and tax levy
ordinance for the various sources of revenue that
finance the various funds.
Budget Calendar:
The schedule for completion of the various phases in
the preparation and adoption of the annual budget.
Budget Document:
The instrument used by the budget-making authority
to present a comprehensive financial program to the
Board of Trustees and the public.
286
GLOSSARY
Budget Message:
The opening section of the budget which provides a
general discussion of the most important aspects of
the budget, accomplishments from previous years
and new initiatives and challenges facing the District
as presented by the Executive Director to the Board
of Trustees.
Budgetary Control:
The control or management of a government or
enterprise in accordance with an approved budget
that keeps expenditures within the limitations of
available appropriations and revenues.
Budgeted Position:
Those positions which have either been budgeted for
and authorized in the past or which are being
requested in the current year's budget.
Budget Process:
The annual budget process consists of activities that
encompass the development, implementation, and
evaluation of a plan for the provision of services and
capital assets for the upcoming fiscal year. This
process is strategic in nature, encompassing a multi-
year financial and operating plan that allocates
resources on the basis of identified goals.
Bypass:
A pipe, valve, gate, weir, trench or other device
designed to permit all or part of a wastewater flow to
be diverted from usual channels or flow. Sometimes
refers to a special line which carries the flow around a
facility or device that needs maintenance or repair.
Capacity:
The maximum rate of flow that can be carried by
sewers or received by a treatment plant without
causing an upset of the biological material contained
in the treatment system.
Capital Expenditures:
An amount spent to acquire or construct a capital
asset (tangible or intangible) or significantly improve
the capacity or capabilities of a long-term asset.
Examples of tangible assets are land, buildings,
building improvements, infrastructure and
infrastructure improvements, vehicles, machinery,
equipment, and furniture. Examples of intangible
assets are easement and software..
Capital Improvement and Replacement Program:
A plan for capital expenditures to be incurred each
year over a fixed period of years to meet the capital
needs to maintain or replace the sewer infrastructure.
It sets forth each project’s expenditures and specifies
the resources estimated to be available to finance the
projected expenditures.
Capital Improvement Surcharge:
A user charge to finance the construction of seven
wastewater improvement projects required to comply
with federal and state clean water laws. This monthly
surcharge was last charged in April 1995 on customer
bills for March 1995 service.
Capital Project:
A capital project is defined by the creation of a capital
asset. Capital projects for the District often involve
large monetary and time expenditures related to the
construction of infrastructure assets for the collection
and treatment of wastewater or stormwater.
Capital Outlay:
Items purchased utilizing departmental budgeted
funds in the 55000 series of natural accounts for the
purchase of land, buildings, structural improvements,
equipment, vehicles, machinery, furniture, and
computer equipment. Items purchased in this
category generally become capital assets of the
District.
Cash Basis of Accounting:
Under this basis of accounting, revenues are not
recorded until cash is received; expenditures are
recorded only when cash is disbursed.
CBA:
Community Benefits Agreement
CCF:
Hundred cubic feet: approximately 750 gallons.
Channel:
An improved (paved) watercourse.
CIRP:
Capital Improvement and Replacement Program
Clean Water Act:
Growing public awareness and concern for controlling
water pollution led to enactment of the Federal Water
Pollution Control Act Amendments of 1972. As
amended in 1977, this law became commonly known
as the Clean Water Act. The Act established the basic
structure for regulating discharges of pollutants into
the waters of the United States. It gave EPA the
authority to implement pollution control programs
such as setting wastewater standards for industry.
The Clean Water Act also continued requirements to
set water quality standards for all contaminants in
surface waters. The Act made it unlawful for any
person to discharge any pollutant from a point source
into navigable waters, unless a permit was obtained
under its provisions. It also funded the construction of
sewage treatment plants under the construction
grants program and recognized the need for planning
to address the critical problems posed by nonpoint
source pollution.
CMOM:
Capacity Management Operations & Maintenance: a
program developed to ensure adequate capacity and
proper management of the collection system to
prevent sanitary sewer overflows (SSOs).
COD:
Chemical Oxygen Demand: the quantity of oxygen
utilized in the chemical oxidation of organic and
inorganic matter as determined by Standard Methods
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GLOSSARY
and expressed in milligrams per liter.
COVID-19:
The human infection caused by the new coronavirus
strain SARS-CoV-2.
Collection System:
A network of pipes, manholes, cleanouts, traps,
siphons, lift stations and other structures used to
collect all wastewater, stormwater and combined
waste water of an area and transport it a treatment
plant or disposal system. The collection system
includes land, public sewer lines and appurtenances,
pumping stations and general property.
Combined Sewers:
A sewerage system that carries both sanitary sewage
and stormwater runoff.
Compliance Charge:
Billed to non-residential customers only -- the costs
related to the District's compliance activities for non-
residential properties required to comply with federal
and state environmental regulations.
Connection Fees:
One-time fees assessed when properties are
connected to the sewerage system. Effective
November 1, 1994, these fees are uniform throughout
the District and are based on the size of the property's
water tap.
Construction Funds:
Funds established to receive and disburse proceeds
from revenue sources restricted for construction of
improvements to sewerage and drainage collection
systems and treatment facilities.
Contractual Services:
Expenses and encumbrances charged to the 54000
series of natural accounts. Expenses in this category
usually involve an agreement with a particular vendor
to provide a specific type of work.
Contributed Wastewater Volume:
The quantity of water-borne wastes emanating from
residential property or non-residential property and,
specifically:
1. For metered residential property, billed metered
water usage during the best equated period;
2. For non-residential property, either billed metered
water usage throughout the year with exemption
allowances for any water that does not enter the
sewer system or measured wastewater volume;
and
3. For unmetered residential property, average
indoor water usage characteristics of various
housing attributes, as defined in the rate study,
applied to each user's number of rooms and
plumbing fixtures.
Cross Connection:
A connection between a storm drain system and a
sanitary collection system. Less frequently used term
to describe a connection between two sections of a
collection system to handle anticipated overloads of
one system.
C.S.O.:
Combined Sewer Overflows: discharges from a
combined sewer in excess of the interceptor or
regulator capacity, that are discharged into a receiving
stream rather than going to a treatment plant.
Customer Assistance Program:
The Customer Assistance Program is available to
eligible customers of the District who are billed for and
pay a wastewater user charge and/or are billed for and
pay a stormwater user charge. The benefit Customer
Assistance Program will be a credit of fifty percent
(50%) of the wastewater user charge and/or
stormwater user charge billed to such customer for the
applicable billing period and will be shown on bills of
eligible customers which are issued on or after July 1,
1993.
Debt:
An obligation resulting from the borrowing of money or
from the purchase of goods and services.
Debt Service Funds:
Funds to provide for the receipt and disbursement of
monies designated for payment of interest and
redemption of outstanding bond issues.
Department:
The Department is the primary unit in the District.
Each unit is managed by a Department Director.
Departments are generally composed of divisions
which share a common purpose or which perform
similar duties.
Depreciation:
The loss in service value, not restored by current
maintenance, which occurs in utility plants in service
due to decay, inadequacy and obsolescence.
Depreciation accounting is usually based on an
annual percentage allowance of plant investment
equal to the original investment spread over the useful
life of the facility.
Detention:
The delay or holding of the flow of water and water-
carried wastes in a pipe system. This can be caused
by a restriction in the pipe, a stoppage or a dip.
Detention also means the time water is held or stored
in a basin or a wet well. Sometimes called retention.
Discharge Permits:
Permit granted by the Missouri Department of Natural
Resources (MDNR) allowing the discharge of effluent
into a body of water. The point source must conform
to specific water quality standards established for the
receiving waters.
District:
Refers to The Metropolitan St. Louis Sewer District or
MSD. The District is organized pursuant to Article VI,
Section 30 of the Missouri State Constitution that
empowers the people in the City of St. Louis and St.
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GLOSSARY
Louis County “to establish a metropolitan district for
functional administration of services common to the
area”.
DNR:
Department of Natural Resources: a Missouri state
government agency responsible for the administration
and enforcement of state water pollution control
policies and laws. The DNR provides state grant funds
to local communities for wastewater treatment and
administers the EPA Construction Grants Program on
behalf of the federal agency.
Drainage Facility:
Any system of artificially constructed drains, including
open channels and separate stormwater sewers used
to convey stormwater, surface water or groundwater,
either continuously or intermittently to natural
watercourses.
Dry Weather Overflows:
Discharges from a sanitary system in dry weather into
a receiving stream rather than a treatment plant,
usually as a result of a blockage or capacity limitation.
Easement:
Legal right to use the property of others for a specific
purpose.
EEOC:
Equal Employment Opportunity Commission: a
federal law enforcement agency that enforces laws
against workplace discrimination.
Effluent:
Wastewater or other liquid – raw (untreated), partially
or completely treated – flowing from a reservoir, basin,
treatment process, or treatment plant.
Encumbrances:
Obligations incurred in the form of orders, contracts
and similar items that will become payable when
goods are delivered or services rendered.
Enterprise Fund:
A grouping of activities whose expenditures are wholly
or partially offset by revenues collected from
consumers in the form of fees or charges.
E.O.P.:
End of Period
EPA:
Environmental Protection Agency: a federal agency
that is responsible for the administration and
enforcement of national water pollution control
policies and laws. The EPA provides federal grant
funds to local governments for wastewater treatment
under the provisions of the EPA Construction Grants
Program.
Expenditure:
An amount of money disbursed or obligated. An
expenditure is a decrease in net financial resources.
This includes current operating expenses requiring
the present or future use of current assets.
FASB:
Financial Accounting Standards Board: independent,
private, non-governmental authority for the
establishment of accounting principles in the United
States.
Fees:
A general term used for any charge levied by
government associated with providing a service.
Fiscal Year:
An annual period used for budgeting and reporting
purposes. For the District, this period is from July 1
through June 30.
Flood Protection Facilities:
A facility that affects the flood conveyance capacity or
flood management behavior of the System, usually
designed to reduce flooding hazards.
Flow:
The volume of effluent expected to enter a treatment
system over a given time period. Treatment systems
are designed based upon estimates of peak and
average flow for different segments of the system.
FTE:
Full-Time Equivalent positions
Full-time Equivalent:
A measure that converts a part-time employee into a
fraction of a full-time employee based on a ratio of
hours worked over the hours worked by a full-time
employee. All MSD employees are full-time
employees, so the term represents the number of
employees budgeted.
Fund:
A fiscal and accounting entity with a self-balancing set
of accounts recording cash and other financial
resources, together with all related liabilities and
residual equities or balances, and changes therein,
which are segregated for the purpose of carrying on
specific activities or attaining certain objectives in
accordance with special regulation, restriction, or
limitations.
Fund Balance:
The excess of the assets of a fund over its liabilities,
reserves and carry-over.
Fund Group:
A category of various funds logically grouped on the
basis of the purpose of each fund. At the present time,
the District has the following fund groups:
1. General Fund
2. Revenue Funds
3. Operation, Maintenance and Construction
Improvement (OMCI) Funds
4. Construction Funds
5. Debt Service Funds
6. Special Funds
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GLOSSARY
Note: Descriptions of each fund group are included
in that group’s section of the Budget.
GAAP:
Generally Accepted Accounting Principles: uniform
minimum standards and guidelines for financial
accounting and reporting. They govern the form and
content of the financial statements of an entity. GAAP
encompasses the practice at a particular time; they
include not only broad guidelines of general
application, but also detailed practices and
procedures. GAAP provides a standard by which to
measure financial presentations. The primary
authoritative body on the application of GAAP to state
and local governments is the GASB.
GASB:
Governmental Accounting Standards Board: an
independent, private sector organization that
establishes accounting and financial reporting
standards for U.S. state and local governments that
follow GAAP.
General Fund:
A fund established by administrative action to finance
the ordinary operations of The Metropolitan St. Louis
Sewer District. The General Fund may be used for any
legally authorized purpose of the District. It is used to
account for all revenues and activities of the District
not provided for in any other fund. It may receive any
and all revenues not specifically designated for other
funds. All wastewater and stormwater user charges
receivable, less allowances for uncollectible accounts,
are recorded in the General Fund.
General Obligation Bonds:
Used to finance Capital Improvement Projects that
result in community wide benefits. These bonds are
backed by the full faith and credit of the issuer and can
only be issued by governmental units with taxing
authority. Issuance of General Obligation Bonds
requires 67% approval of those voting.
GFOA:
Government Finance Officers Association: an
independent organization that represents public
finance officials throughout the United States and
Canada, to advance excellence in public finance.
Goal:
General statements of public policy, purpose, and
intent.
Governmental Fund:
Term used in governmental accounting to apply to all
funds except the enterprise funds.
Grant:
A contribution of assets by one governmental unit to
another unit. The contribution is usually made to aid in
the support of a specified function, such as sewer
construction, pollution control, etc.
I/I:
Infiltration/Inflow: the total quantity of water from both
infiltration and inflow with no distinction of the source.
Impervious Area:
Areas of the land surface that by man's action become
blocked or sealed from rainfall causing runoff in
excess of the natural rain water runoff of undisturbed
land. Examples are parking lots and rooftops.
Impervious Charge:
A system for assessing fees for stormwater runoff
conveyances and controls, and the operation and
maintenance of same based upon the amount of
impervious area on the rate payer's property.
In-House Contracts:
Planning, design and engineering services provided
by existing District staff in order to accomplish specific
capital projects.
Infiltration:
The seepage of groundwater into a sewer system,
including service connections. Seepage frequently
occurs through defective or cracked pipes, pipe joints,
connections or manhole walls.
Inflow:
Water discharged into a sewer system and service
connections from such sources as, but not limited to,
roof leaders, cellars, yard and area drains, foundation
drains, cooling water discharges, drains from springs
and swampy areas, around manhole covers or
through holes in the covers, cross connections from
storm and combined sewer systems, catch basins,
storm waters, surface runoff, street wash waters or
drainage. Inflow differs from infiltration in that it is a
direct discharge into the sewer rather than a leak in
the sewer itself.
Inlet:
A surface connection to a drain pipe. A chamber for
collecting storm water with no well below the outlet
pipe for collecting grit. Often connected to a catch
basin or a “basin manhole” (“cleanout manhole”) with
a grit chamber.
Intercepting Sewer:
A sewer that receives flow from a number of other
large sewers or outlets and conducts the waters to a
point for treatment or disposal. Often called an
“interceptor”.
Lateral Sewer:
That portion of the sewer lying within a public street or
easement connecting a building sewer service to the
main sewer.
Levy:
The total amount of taxes, special assessments or
service charges imposed by a government.
Liabilities:
Obligations incurred in past or current transactions
requiring present or future settlement.
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GLOSSARY
Lift Station:
A wastewater pumping station that lifts the wastewater
to a higher elevation when continuing the sewer at
reasonable slopes would involve excessive depths of
trench. Also, an installation of pumps that raise
wastewater from areas too low to drain into available
sewers.
Main Sewer:
A sewer line that receives wastewater from many
tributary branches and sewer lines and serves as an
outlet for a large territory or is used to feed an
intercepting sewer.
Management Position:
Any District position which is filled by an
administrative, supervisory or professional employee
and certain positions which are non-bargaining due to
the nature of the duties performed.
Manhole:
An opening in a sewer provided for the purpose of
permitting operators or equipment to enter or leave a
sewer. Sometimes called an “access hole”, or
“maintenance hole”.
MDNR:
Department of Natural Resources: a Missouri state
government agency responsible for the administration
and enforcement of state water pollution control
policies and laws. The DNR provides state grant funds
to local communities for wastewater treatment and
administers the EPA Construction Grants Program on
behalf of the federal agency.
Metered Multi-Unit Residential/Non-Residential
Property:
All property connected to an approved water meter
which is:
1. Used only for human residency and consists of
two or more dwelling units connected to a single
approved water meter; or
2. Used for commercial or industrial purposes and
connected to an approved water meter(s).
Metered Property:
All property connected to an approved water meter
through which the amount of water usage is
measured.
Metered Single-Unit Residential Property:
Property used only for human residency, which
consists of a single dwelling unit which is connected
to an approved water meter which serves only such
unit.
MGD:
Million gallons per day: standard measure of
wastewater flow through treatment plants.
mg/l:
Milligrams per liter, commonly used to report results
of laboratory analysis of wastewater samples and
used as a parameter for wastewater extra strength
user charge rate.
Mission Statement:
A brief description of the purpose and functions of an
agency, department, etc.
MSD:
The Metropolitan St. Louis Sewer District.
MSDPC:
MSD Project Clear is a long-term effort undertaken by
the Metropolitan St. Louis Sewer District (MSD) as
part of an agreement with the U.S.E.P.A. and the
Missouri Coalition for the Environment. The goals for
this 28-year initiative are:
Improve water quality for the entire St. Louis
Region
Resolve community issues caused by the
nature and design of St. Louis’ legacy
wastewater system
Keep the public informed with clear and
timely updates.
Multi-Unit Residence:
Residential property which consists of a dwelling
under one roof for occupancy by more than one
family, including but not limited to, flats, apartments,
condominiums.
MWBE:
Minority and Woman-owned Business Enterprises: a
program to encourage the participation of Minority and
Women's business concerns in the purchase of
professional services and construction work.
Natural Account:
Detailed classification established to budget and
account for the purchase of specific goods and
services and the receipt of revenues from specific
sources.
Natural Account Group:
A grouping of accounts based on the category of
goods or services purchased; for example: Personnel
Services.
Non-Residential Property:
Property other than Residential Property.
Normal Wastewater:
Waters or wastes having:
1. A five-day Biochemical Oxygen Demand (BOD)
not greater than 300 milligrams per liter; and
2. Containing not more than 300 milligrams per
liter of Suspended Solids (SS); and
3. Having a Chemical Oxygen Demand (COD) not
greater than 600 milligrams per liter.
O & M:
Operational Maintenance & Repairs
Objectives:
The yearly organizational goals expected to be
achieved, listed in order of priorities with their
associated costs including estimates of salaries,
equipment, supplies, etc.
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GLOSSARY
Obligations:
Amounts which a government may be required legally
to meet out of its resources. They include not only
actual liabilities, but also encumbrances not yet paid.
Obstruction:
Any solid object in or protruding into a wastewater flow
in a collection line that prevents a smooth or even
passage of the wastewater.
OMCI Funds:
Operation, Maintenance and Construction
Improvement Funds established to account for
proceeds from tax levies in the various subdistricts
and grants in aid of construction. Expenditures are
primarily for stormwater operations and maintenance.
Ordinance:
A bill, resolution or order by means of which
appropriations are given legal effect. It is the method
by which the appropriation of the annual budget is
enacted into law by the Board of Trustees.
O.R.S.:
Overflow Regulation System: the District's O.R.S. is
focused on the facilities that evolved from the former
direct discharges of sewage from trunk sewers into
the Mississippi River. The system now includes the
management, operation, maintenance and
improvements to the integrated trunk sewer outfalls,
riverfront interceptors, interceptor pump stations and
flood protection facilities. The goal of the O.R.S. is to
capture the maximum amount of sewage and
wastewaters and convey these to wastewater
treatment plants at Bissell Point and Lemay.
Outlet:
Downstream opening or discharge end of a pipe,
culvert, or canal.
Performance Scorecard Measures:
A measure of the level of activity and service in the
functional areas of the various departments.
Permittee:
An industrial user required to maintain an industrial
waste permit due to the quality or quantity of their
wastewater or point of discharge.
Personnel Services:
Expenditures and encumbrances charged to the
51000 series of natural accounts. This category of
expenses includes items such as salaries, overtime
and benefits.
Pollutant:
Any substance which, alone or in combination with
other substances, if discharged to waters of the State
in sufficient quantities, causes or is reasonably certain
to cause any alteration of the physical, chemical or
biological properties of such waters; or to create a
nuisance; or to render such waters harmful,
detrimental or injurious to public health, safety or
welfare, or to domestic, industrial, agricultural,
recreational, or other legitimate beneficial uses or to
any organism, aquatic life, plant or animal.
Preventive Maintenance:
Regularly scheduled servicing of machinery or other
equipment using appropriate tools, tests and
lubricants. This type of maintenance can prolong the
useful life of equipment and machinery and increase
its efficiency by detecting and correcting problems
before they cause a breakdown of the equipment.
Professional Services:
Expenditures for services rendered to the District
under formal contract by "professionals" who have a
high degree of skill and training in technical fields.
Examples are: auditors, management consultants,
lawyers, engineers, etc.
Property:
An improved lot or parcel of real property, whether
public or private, which is served by the System.
Property Tax:
An annual tax on the values of certain types of
personal or business wealth, represented by real or
personal property.
Property Tax Rate:
The amount of tax stated in terms of a unit of the tax
base expressed as dollars per $100 of assessed
valuation.
Proposed Budget:
The recommended budget submitted by the District to
the Board of Trustees.
Proprietary Fund:
A fund used in governmental accounting to account
for activities that involve business-like interactions,
either within the government (Internal Service Fund)
or outside of it (Enterprise Fund).
Pump Station:
Installation of pumps to lift wastewater to a higher
elevation in places where flat land would require
excessively deep sewer trenches. Also used to raise
wastewater from areas too low to drain into available
collection lines. These stations may be equipped with
air-operated ejectors or centrifugal pumps.
Raw Sewage:
Plant influent or wastewater before any treatment.
Regulator:
A device used in combined sewers to control or
regulate the diversion of flow.
Represented Position (Bargaining Unit):
Any District position, which is filled by an employee
represented by a labor union.
Reserves:
Funds set aside for a specific purpose or use.
Residential Property:
Property used only for human residency.
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GLOSSARY
Resolution:
Resolutions are used to express opinions about a
particular item of business. Unlike ordinances,
resolutions are not laws and are not proposed to the
MSD Board of Trustees prior to adoption. Resolutions
are often used to honor public officials, recognize
retiring employees for their years of service and
acknowledge strategic business plans.
Resources:
The actual assets of a governmental unit, such as
cash, grants receivable, land, buildings, etc. including
estimated revenues applied to the current fiscal year,
and bonds authorized and unissued.
Retention:
That part of the precipitation falling on a drainage area
which does not escape as surface stream flow during
a given period. It is the difference between total
precipitation and total runoff during the period, and
represents evaporation, transpiration, subsurface
leakage, infiltration, and, when short periods are
considered, temporary surface or underground
storage on the area. The delay or holding of the flow
of water and water-carried wastes in a pipe system.
This can be due to a restriction in the pipe, a stoppage
or a dip. Also, the time water is held or stored in a
basin or wet well. This is also called detention.
Revenue:
Income generated by user charges, taxes, investment
income, land rental, connection fees, as well as
Federal, State, and local grants.
Revenue Bonds:
Debt used to finance Capital Improvement Projects
serviced from the net revenues from a particular
enterprise, such as sewer service. Issuance of
Revenue Bonds requires 67% approval of those
voting.
Revenue Funds:
Funds established to account for proceeds from user
charges and connection and other fees within the
subdistricts to provide for operations and
maintenance within the user charge revenue
subdistricts.
Sanitary Sewer System:
The sewer system that caries liquid and wastewater
from residences, commercial buildings, industrial
plants and institutions, together with minor quantities
of ground, storm and surface waters that are not
admitted intentionally.
SBOP:
The Strategic Business and Operating Plan is a
business-focused blueprint for serving our ratepayers
now and into the future. 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.
Separate Sewers:
Sewers that carry only sanitary sewage or stormwater
runoff. The separate sanitary sewers are ultimately
connected to a treatment plant. Separate storm
sewers discharge to streams.
Served:
Property with an active sewer connection, either
directly or indirectly, to a sanitary or drainage facility
owned or operated by the District and laying within the
District, or to property which otherwise discharges
wastewater directly or indirectly into such facilities, or
if the discharges of such substances therefrom
ultimately enter said facilities.
Service Area:
The geographic area where the District provides
wastewater and stormwater services. This area
includes St. Louis City and approximately 90% of St.
Louis County, extending out to approximately
Highway 109 at its western boundary.
Sewage:
The used water and water-carried solids from homes
that flow in sewers to a wastewater treatment plant.
The preferred term is wastewater.
Sewer:
A pipe or conduit that carries wastewater or drainage
water. The term “collection line” is often used also.
Sewer Main:
A sewer pipe to which building laterals are connected.
Also called a collection main.
Sewerage:
A comprehensive term that includes facilities
collecting, pumping, treating and disposing of
wastewater.
Single Family:
Residential Property used as a dwelling by one family
only.
Sludge:
The solids removed from sewage during wastewater
treatment.
Special Funds:
Special funds of the District are comprised of the
following:
1. Improvement Fund
2. Workers’ Compensation Fund
3. Water Backup Fund
4. Wastewater Emergency Fund
5. Stormwater Emergency Fund
SRF:
State Revolving Fund: bonds or other obligations
issued in accordance with the District’s participation in
the Missouri State Revolving Fund Program of the
Missouri Department of Natural Resources and the
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GLOSSARY
State Environmental Improvement and Energy
Resources Authority, where SRF Bonds may be
Senior SRF Bonds or Subordinate SRF Bonds.
SS:
Suspended solids that either float on the surface of or
are suspended in wastewater as determined by
analysis for non-filterable milligrams per liter.
Storm Sewer:
A separate pipe, conduit or open channel (sewer) that
carries runoff from storms, surface drainage and
street wash, but does not include domestic and
industrial wastes. Storm sewers are often the
recipients of hazardous or toxic substances due to the
illegal dumping of hazardous wastes or spills created
by accidents involving vehicles and trains transporting
these substances. Also see sanitary sewer system.
Stormwater:
Any water resulting from precipitation that may or may
not be mixed with an accumulation of dirt, soil, and
other debris or substances collected from the surface
on which such precipitation falls or flows.
Stormwater Funds:
These funds were established to account for ad
valorem taxes. These are primarily stormwater
dedicated funds for projects and stormwater
operations and maintenance.
Stormwater Runoff:
The portion of rainfall, melted snow or irrigation water
that flows across ground surfaces and eventually is
returned to streams. Runoff can pick up pollutants
from the air or land and carry them to the receiving
waters.
Stormwater Service Area:
Any area where stormwater facilities have been
dedicated to the District and the District has accepted
dedication of said facilities or the District has adopted
a resolution accepting the responsibility for operation
and maintenance of stormwater facilities.
Stormwater Service Charge:
The user charge to generate the revenue to operate
and maintain the stormwater system.
Subdistrict:
Separate taxing area of the District.
Surcharge:
The additional charge for the treatment of wastes
containing suspended solids, biochemical oxygen
demand or chemical oxygen demand exceeding
normal wastewater strengths.
System:
The entire sewer and drainage system owned and
operated by the District for the collection, storage,
handling, and treatment of wastewater, for the
collection, storage, handling and treatment of
stormwater, and combined sewers for the collection,
storage, treatment and handling of wastewater and
stormwater to serve the needs of the District and its
inhabitants and others, including all appurtenances
and facilities connected therewith or relating thereto,
together with all extensions, improvements, additions
and enlargements thereto hereafter made or acquired
by the District.
Tax Levy:
The total amount of taxes imposed by a government.
Taxes:
Mandatory charge levied by a governmental unit for
the purpose of financing services performed for the
common benefit.
Toxic Substance:
Any substance whether gaseous, liquid or solid which,
when discharged to a wastewater system watercourse
in sufficient quantities, interferes with or passes
through any wastewater treatment process, or
constitutes a hazard to human beings, animal life,
plant life, or inhibits aquatic life.
Treatment Plant:
An arrangement of pipes, equipment, devices, tanks
and structures for treating wastewater and industrial
wastes. A water pollution control plant.
Trunk Sewer:
A sewer that receives wastewater from many tributary
branches or sewers and serves a large territory and
contributing population. Also see main sewer.
Unmetered Residential Property:
Property used only for human residency, which is not
Metered Residential Property.
Useful Life:
The expected period of time during which a
depreciating asset will be productive.
User:
The occupant or owner of the Property, the person
holding a permit for water service to the property, or
any person served by the system.
User Charge:
The major charges established by the District;
Wastewater User Charge and Stormwater Service
Charge.
Utilities:
Expense incurred for gas, electric, phone and water at
all District locations.
Volume Charge:
Wastewater charge applied to each customer’s
Contributed Wastewater Volume. It includes both
OM&R and capital costs components.
Wastewater:
The water-borne wastes emanating from Residential
Property or Non-residential Property, together with
such groundwater, surface water, or stormwater as
cannot be avoided.
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GLOSSARY
Wastewater User Charge:
The costs related to the amount of wastewater
discharged to the sanitary sewer system. Measured in
hundred cubic feet (CCF’s) for customers with water
meters and the number of rooms and indoor plumbing
fixtures for customers without water meters.
Water Backup Program:
The District will review the total cost to a homeowner
of repairs necessary after a sewer backup, provided
the problem is found in a part of the sewer line
maintained by MSD. Insurance coverage has been
obtained to limit the District's total expense.
Water Quality:
The suitability of water for given uses as measured by
the levels of pollutants it contains. Water use
classification includes: public water supply;
recreation; propagation of fish and other aquatic life,
agricultural use and industrial use.
Watershed:
A region or area bounded peripherally by water
parting and draining ultimately to a particular
watercourse or body of water.
Working Capital:
Cash, materials and supplies, and other similar
current assets necessary in the operation of the
facility.
WWTP:
Wastewater Treatment Plant
295
The Government Finance Officers
Association of the United States
and Canada (GFOA) presented a
Distinguished Budget Presentation
Award to Metropolitan St. Louis
Sewer District, Missouri for its
annual budget for the fiscal year
beginning July 1, 2021. In order to
receive this award, a governmental
unit must publish a budget
document that meets program
criteria as a policy document, as an
operations guide, as a financial
plan, and as a communications
device.
This award is valid for a period of
one year only. We believe our
current budget continues to
conform to program requirements,
and we are submitting it to GFOA
to determine its eligibility for
another award.