HomeMy Public PortalAboutExhibit MSD 11- FY2024 Preliminary Operating Budget DocumentMETROPOLITAN ST. LOUIS SEWER DISTRICT • ST. LOUIS, MISSOURI
PRELIMINARY
FISCAL YEAR 2024 BUDGET JULY 1, 2023 - JUNE 30, 2024
Exhibit MSD 11
METROPOLITAN ST. LOUIS SEWER DISTRICT
FISCAL YEAR 2024 PROPOSED BUDGET‐PRELIMINARY
TABLE OF CONTENTS
I. BUDGET MESSAGE
Executive Director’s Budget Message ................................ 1
MSD Organization Chart .................................................... 7
II.BUDGET SUMMARY
Description ......................................................................... 9
Budget & Financial Policies ............................................... 10
Financial Structure ………………………………………. 21
FY24-FY28 Strategic Business Plan .................................. 24
Budget Process ................................................................... 53
MSD Flow of User Charges ............................................... 55
Sources of Funding ............................................................. 58
Allocated Positions ............................................................. 63
Capital Improvement & Replacement Program Summary . 64
Consolidated Statement of Changes in Total Fund Balance 65
Consolidated Statement of Changes in FY24 Fund Balance 66
Interfund Transfer Activity FY24-FY26 ............................ 67
III.GENERAL FUND
Description ........................................................................... 71
Statement of Changes in Fund Balance ................................ 72
FY24 Budget and Two-Year Projection ............................... 73
General Fund Operating Expense Budget & Variances ....... 77
General Fund Budget by Organization by Object Group ..... 81
IV.REVENUE FUNDS
Description ......................................................................... 113
Consolidated Statement of Changes in Fund Balances ....... 114
Projected User Charge Revenue Composite ....................... 115
Wastewater Revenue Fund (3306) ...................................... 116
Stormwater Revenue Fund (3307) ...................................... 118
V. STORMWATER FUNDS
Description .......................................................................... 119
Consolidated Statement of Changes in Fund Balances ....... 120
Stormwater Regulatory Fund (5110) .................................. 121
Districtwide Stormwater Fund (5120) ............................... 122
Stormwater Operations & Maintenance Fund (5130) ......... 123
VI.OMCI FUNDS
Description .......................................................................... 125
Consolidated Statement of Changes in Fund Balances ....... 126
Individual Fund Statements ................................................ 127
VII.CONSTRUCTION FUNDS
Description .......................................................................... 143
Sanitary Replacement Fund (6660) ..................................... 144
VIII.DEBT SERVICE & SPECIAL FUNDS
Debt Service Funds Description ......................................... 145
Consolidated Statement of Changes in Fund Balances ....... 146
Individual Revenue Bond Funds ......................................... 147
Special Funds Description .................................................. 182
Consolidated Statement of Changes in Fund Balances ....... 183
Individual Special Funds ..................................................... 184
IX.ORDINANCES
Proposed FY24 Budget Ordinance ..................................... 189
Proposed Tax Ordinance ..................................................... 203
FY24 BUDGET
March 9, 2023
Board of Trustees
Metropolitan St. Louis Sewer District
2350 Market Street
St. Louis, MO 63103
Dear Trustees:
The mission of the Metropolitan St. Louis Sewer District (MSD) is to protect the public’s health and safety, and the region’s water
environment, by responsibly providing wastewater and stormwater management. In fulfilling our mission, we focus on delivering sound
fiscal management and fostering a business-focused culture throughout the organization.
As MSD continues to make progress on the multi-decade Consent Decree in fiscal year 2024 (FY24), 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 FY24 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 FY24 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 DEVELOPMENT – 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 FY24 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 FY24 operating budget includes $246.8 million for day-to-day operations, reflecting a $11.2 million or 5.0% increase
over the FY23 budget. The total District budget for FY24 is $947.8 million, which includes the operating budget, Capital Improvement
and Replacement Program (CIRP), and debt service. The proposed budget includes no increase in full-time employees (FTE).
Proposed expenditures for the FY24 are summarized as follows:
Operating $246.8 million
CIRP $561.5 million
Debt Service $139.4 million
TOTAL EXPENSE BUDGET $947.8 million
Versus costs presented to the FY21 – FY24 Rate Commission, the operating budget for FY24 is projected to be 2.5% more than
originally planned; and the CIRP budget for FY24 is projected to be 16.7% higher than originally planned.
The proposed FY24 budget for wastewater user charges is approximately $470.1 million, which is $34.1 million or 6.8% less than the
amount projected from the rates recommended by the FY21 – FY24 Rate Commission and approved by the MSD Board of
Trustees. Relative to the Rate Proposal projections, the debt service expenses will be lower by $40.0 million, or 22.4%, primarily due to
the favorable debt issuance environment that resulted in better financing terms than expected on recent issuances and new refunding
opportunities.
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KEY BUDGET FACTORS AND UPDATES
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
$7.2 billion (in 2023 dollars) in improvements to the wastewater system over the next two decades. The FY24 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 2022 MSD installed 51.7 miles of new sewers and rehabilitated. To date over
the life of the consent decree, MSD has repaired, rehabilitated and/or replaced 1,313 miles of sewer.
MSD has removed 17 SSOs (sanitary sewage overflow or mixed with stormwater, to a stream) in 2022, and has a total of 40 remaining
as of December 31, 2021. Since 2014, MSD has eliminated 109 constructed SSOs.
Total appropriations for consent decree compliance in FY22 was approximate $309 million. Since 2012 MSD has spent $2.4 billion on
consent decree compliance.
A challenge that MSDPC is now dealing with is escalating costs pertaining to our CIRP. Recently, bids in some categories of projects
have come in significantly above estimates. Funding some of these large projects like the Fluidized Bed Incinerators, necessitated by
EPA regulations, estimated at $575 million with a low bid received of $900 million is an example.
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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 FY22, approximately $1.2 million was spent. As of January 2023, nearly $602 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 FY23
and the same amount in FY24.
The Small Grants Rainscaping Program encourages homeowners, neighborhood groups, and other organizations to apply for
grants, in the Mississippi and River Des Peres Watershed, and up to $3,000 in the remainder of the MSD service area. These
grants are designed to help MSD customers utilize raingardens, bioretention cells, pervious pavement, green roofs, and other
rainscaping techniques at their home or business.
The Small Grants Rainscaping Program relied on in-person meetings to explain the program requirements and answer questions.
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, or attend in-person meetings that will resume in 2023. The program plans to spend $800,000 in FY23,
and $600,000 in FY24 because the River Des Peres area funds will be depleted by that time.
WASTEWATER PROJECTS – In FY22, MSD planned 122 new or continuing wastewater projects, throughout the service area, totaling
$336 million. 119 went to the Board, the rest were either cancelled or continued to FY23. In FY24, MSD has plans for 106 new or
continuing wastewater projects, throughout the service area, totaling $538 million. These projects are funded primarily from the Sanitary
Replacement Fund and bond sales. The work represents $22 million in continued projects and $516 million in new projects.
STORMWATER PROJECTS - In FY22, MSD planned 22 stormwater projects, totaling $16.7 million. 26 appropriations were made,
with two projects continued to FY23. In FY24, MSD tentatively plans 35 stormwater projects, including continuing projects from
FY22, totaling $23 million.
BOND UTILIZATION & RATINGS – Since FY04, MSD has utilized voter approved bonds to lessen the steepness of necessary rate
increases. While bonds must be repaid with interest, the dollars raised through their issuance has helped maintain the relative
affordability of MSD rates.
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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, 2022, MSD has utilized $2.49 billion of the voter approved bond authorizations. That leaves $628.2 million in bond
authorization remaining to be utilized.
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.
Now, 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. In FY24, it will be incumbent on MSD to educate the voters on both wastewater and
stormwater propositions that its Board approved as a result of its Rate Commission proceedings.
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 FY22, minority firms
performed $28.4 million in capital work, which represents 14.58% of MSD’s capital program. Women-owned firms performed $16.6
million in capital work, representing 8.55% of MSD’s capital program. Minority-owned design firms (professional services) accounted
for $12,8 or 38.13% of payments made to design firms, and women-owned design firms were paid $4.1 or 12.29% of payments made
to design firms in FY22.
Within the same timeframe, minority construction workforce participation was 196,185 hours, or 27.29% of the total hours worked on
capital projects. Women construction workforce participation was 53,203 hours, or 7.40% of total hours worked on capital projects. For
capital program professional services (design) with workforce participation goals, minorities represented 16.33% and women
represented 36.29% of the workforce.
As MSD continues the important work, we are doing to protect our environment and serve our St. Louis community, we strive to ensure
that our efforts reflect the diverse citizenry that we serve.
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We will continue to improve our customer service levels and inform the community of our operations and needs. We will persist in
addressing the health, safety, and environmental needs we face today and years into the future.
Sincerely,
Brian Hoelscher, P.E.
Executive Director & Chief Executive Officer
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Citizens – City of St. Louis
Citizens – St. Louis County
Tishaura Jones
Mayor
Dr. Sam Page
County Executive
Elects
Michael Evans
Chair
Term Expires: 3/15/25
Brian Wahby
Trustee
Term Expires: 3/15/24
Ret. Col. Richard Wilson
Trustee
Term Expires: 3/15/26
Greg Nicozisin
Trustee
Term Expires: 3/15/25
Amy Fehr
Vice Chair
Term Expires: 3/15/24
Brian Watson
Trustee
erm Expires: 3/15/26
Board of Trustees
Brian Hoelscher
Executive DirectorInternal Auditor
Budget included in
Secretary‐Treasurer Department
Rate CommissionTimothy R. Snoke
Secretary‐Treasurer Civil Service Commission
Marion Gee
Director
Finance
Richard Unverferth
Director
Engineering
Susan Myers
General Counsel
Tracey Coleman
Director
Human Resources
Bret Berthold
Director
Operations
Ginny Kienstra
Director
Information Technology
Metropolitan St. Louis Sewer District
Elects
Note: Appointments to the Board of Trustees may continue beyond the term expiration date if a new appointee is not named.
Appoints Appoints
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FY24 BUDGET
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BUDGET
SUMMARY
The Budget Summary section contains policies, processes, graphs and charts
related to budget development. This section also contains information regarding
staffing and a summary of the Capital Improvement and Replacement Program and
the Strategic Business and Operating Plan.
9
Note: "√" = Compliant "X" = Not Compliant
Balanced Budget Policy Compliance Performance Against Policy
Section 7.130 of the District’s Charter requires a
balanced budget be submitted to The Board for
approval. It mandates the following requirements:
√
In no event shall the total amount of proposed
expenditures for the budget year from any fund exceed the
estimated revenues to be actually received plus any
unencumbered balance or less any deficit estimated for the
beginning of the budget year.
√“Changes in Fund Balance” pages are included in this
book to demonstrate compliance with this policy.
The Annual Budget must be balanced. All funds,
Department operations and services, supported by the
financial resources of the District, must function within the
limits of these resources identified or available specifically
to them. A balance must be struck between revenues and
expenditures so that the public can realize the benefits of a
strong and stable utility. By law, budgets cannot exceed
available resources, defined as revenues generated in the
current period added to balances carried forward from prior
years.
√“Source of Funding” pages are included in this book to
demonstrate compliance with this policy.
BUDGET & FINANCIAL POLICIES
The Metropolitan St. Louis Sewer District's budget & financial policies set forth the basic framework for the District’s overall management
of operations considering changing circumstances and conditions. These policies assist the decision-making process of the Board and
provide guidelines for evaluating both current activities and proposals for future programs. The District regularly reviews and revises a
comprehensive set of Financial Policies to govern the overall financial management and health of the District.
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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 will receive all of the required
documents on March 09, 2023.
Operating Budget Policies Compliance Performance Against Policy
Historical levels of funding and expenditures shall be
included in the budget to provide comparisons. Financial
forecasting of future requirements shall be included to
provide estimates of future financial and operating
conditions.
√“Changes in Fund Balance” pages are included in this
book to demonstrate compliance with this policy.
Per Section 7.150 of the District’s Charter Transfer of
appropriations.Whenever approved by The Board, the
Executive Director may transfer any unencumbered
appropriation balances or portions from one classification of
expenditure to another.
√The District complies with this policy.
BUDGET & FINANCIAL POLICIES (continued)
11
Note: "√" = Compliant "X" = Not Compliant
Operating Budget Policies (continued)Compliance Performance Against Policy
Per Section 7.160 of the District's Charter,at any time
during the budget year, upon recommendation of the
Executive Director, The Board may, by ordinance, make
supplementary appropriations if (1) the Executive Director
estimates that such appropriations will not result in a deficit
at the end of the budget, or (2) The Board shall adopt an
ordinance or ordinances consistent with the requirements in
Section 7.140 providing additional revenues and the
Executive Director estimates that the amount to be actually
received there from during the budget year will equal or
exceed the amount of such supplementary appropriations.
√The District complies with this policy.
The District will maintain a budgetary control system to
ensure adherence to the budget and will prepare regular
reports comparing actual revenues and expenditures to
budgeted amounts.
√
The District’s accounting system has controls to ensure
compliance with the budget. Managers receive daily
reports that show financial performance against
budget. Monthly reports comparing actual revenues
and expenditures are prepared for Senior Management
and highlights of these reports are presented quarterly
to the Finance Committee of the Board of Trustees.
Revenue Policies Compliance Performance Against Policy
The District will seek to maintain a diversified and stable
revenue system to minimize short-run fluctuations in any
one revenue source.
√
User Charge Fees are the District’s primary source of
funding for wastewater operations. While some of
these fees are also used for capital improvements, the
District also uses revenue bonds to finance a large
portion of the CIRP.
BUDGET & FINANCIAL POLICIES (continued)
12
Note: "√" = Compliant "X" = Not Compliant
Revenue Policies (continued)Compliance Performance Against Policy
The District will follow an aggressive policy of collecting
revenues.√
The District uses a multi-layered approach to collecting
past due accounts. It employs a series of automated
reminder calls to accounts that are 25 days delinquent.
Accounts that remain delinquent then progress to being
placed with collection agencies, second placement
agencies and eventually law firms for collection.
The District will establish wastewater user charges and
stormwater user charges, fees and tax rates at a level
related to the full cost (operating, direct, indirect and
capital) of providing the service. Voter approval is required
to implement tax rate increases.
√
The District is required to submit rate change proposals
to a Rate Commission. During this rate setting
process, the District’s rate consultant performed a
detailed cost of service analysis using industry
standard principles endorsed by the Water
Environment Federation which allows the District to
demonstrate that rates have been set at a level to
recover the full cost, without excess, of providing
service.
The District will review wastewater fees and stormwater
user charges, and fees annually to determine if the
revenues support the cost of the service. Rate increases to
generate needed revenues are required, per Charter
Section 7.040, to be submitted to the District’s Rate
Commission for review and recommendation to The Board.
√
The District reviews fee revenue annually as part of the
budget process to ensure it is adequate to meet the
District’s balanced budget requirement.
BUDGET & FINANCIAL POLICIES (continued)
13
Note: "√" = Compliant "X" = Not Compliant
Investment Policies Compliance Performance Against Policy
The District will maximize the return on all cash available for
investment without sacrifice of safety or necessary liquidity.√The District complies with this policy.
The Secretary-Treasurer will develop and maintain a
comprehensive, well-documented investment reporting
system. This system will provide The Board with
appropriate investment performance information.
√
The Secretary-Treasurer reports monthly to the
Finance Committee of The Board on the performance
and make-up of the investment portfolio.
Debt Policies Compliance Performance Against Policy
The Board shall authorize and approve all debt issued for
the purpose of financing portions of the District’s CIRP as
well as debt that may be issued for the purpose of
refunding any outstanding District debt.
√
In FY22, 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 Direct
Placement Bond Purchase Agreement with Barclays
Capital on 10/6/21 to refund a portion of the Series
2016C Bonds and scheduled to close on 5/1/26. The
Forward Delivery Direct Placement 2022A Refunding
Revenue Bonds authorized under Ordinance 15350
closed 5/3/2022. The District’s Board approved
Ordinance 15907 authoring and directing the issuance,
sale, and delivery of Wastewater System Improvement
and Refunding Revenue Bonds Series 2022B on
5/12/2022. In FY23, the District’s Board approve
Ordinances 16015 and 16016 on 10/13/22 authorizing
an amount not to exceed $10,000,000 (2022C) and
$115,000,000 (2022D),respectively, of Subordinate
Wastewater System Revenue Bonds (State of Missouri
– Direct Loan Program).
BUDGET & FINANCIAL POLICIES (continued)
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Note: "√" = Compliant "X" = Not Compliant
Debt Policies (continued)Compliance Performance Against Policy
Continued from above.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 addition, in FY23, the Forward Delivery Direct
Placement 2023A Refunding Revenue Bonds
authorized under Ordinance 15350 will close 5/1/2023.
Also, proposed, are the State of Missouri Direct Loan
Program Issue (FBI), State of Missouri Direct Loan
Program Issue (I&I PHs VIII), State of Missouri Direct
Loan Program Issue (Fine Screens), and the Water
Infrastructure Finance and Innovation Act (WIFIA) (FBI)
Issue all planned to close toward the end of FY 23.
The District will confine long-term borrowing to finance
authorized capital improvement projects or to refund, on a
current or advanced basis, outstanding debt obligations.
Any bond issues to refund on an advanced basis would be
taxable debt.
√The District complies with this policy.
The District may issue long-term debt (general obligation or
revenue bonds) where it is deemed that capital
improvements should not be financed from current
revenues. Long-term borrowing will not be used to finance
current operations or normal maintenance. Long-term debt
will be self-supporting and structured such that the
weighted average maturity of the debt does not exceed the
expected useful life of the capital project.
√
The District’s use of revenue bonds during FY23 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 FY23 for capital
improvement projects will be serviced with pledged
revenues from sanitary sewer user charges.
BUDGET & FINANCIAL POLICIES (continued)
15
Note: "√" = Compliant "X" = Not Compliant
Debt Policies (continued)Compliance Performance Against Policy
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 $125 million in new money revenue
bonds (2022C and 2022D) in FY23 requiring voter
authorization. As of 6/30/2023, the District will have
$46 million in remaining bonding authorization
approved by voters on 4/6/21.
No general obligation bonds shall be issued in an amount,
which together with existing indebtedness of the District or
a subdistrict exceeds in the aggregate 5% of the value of all
taxable tangible property in the District and its subdistricts.
√The District has no outstanding general obligation
bonds.
Any general obligation bonds issued under the District
charter shall mature over a period not exceeding 20 years
from the date contracted, while revenue bond maturities
may extend to 30 years.
√The District has no outstanding general obligation
bonds.
For the purpose of refunding, extending, or unifying the
whole or any part of its valid bonded indebtedness, the
District may issue refunding bonds not exceeding the
principle amount of the outstanding indebtedness to be
refunded and the accrued interest to the date of such
refunding bonds.
√
During FY22 the District has executed the 2022A
refunding revenue bonds authorized under Ordinance
15350 on 5/3/2022. During FY23 the District will
execute the 2023A Refunding Revenue Bonds
authorized under Ordinance 15350 on 5/1/2023.
BUDGET & FINANCIAL POLICIES (continued)
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Note: "√" = Compliant "X" = Not Compliant
Debt Policies (continued)Compliance Performance Against Policy
Short-term borrowing may be utilized as authorized by
District Charter, Section 3.020(13), for the temporary
funding of capital projects or for operational cash flow
deficits subject to the following policies:
District may issue short-term debt when there is a
defined and adequate repayment source.
Lines of Credit may be considered as an alternative to
other short-term borrowing options if it is determined to be
more cost-effective.
Other short-term debt, including commercial paper notes,
may be used when it provides an interest rate advantage
or as interim financing until market conditions are more
favorable for long-term debt issuance.
√
√
The District did not utilize short-term borrowing in
FY23.
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
FY23.
BUDGET & FINANCIAL POLICIES (continued)
17
Note: "√" = Compliant "X" = Not Compliant
Reserve Policies Compliance Performance Against Policy
Operating Reserves for:
FY22 – Actual – 155
FY23 – Projected – 136 days
The District will maintain a Stormwater Emergency Fund
with a minimum balance of $250,000 and a Wastewater
Emergency Fund with a minimum balance of $500,000.
√
The District is in compliance with these minimum
balance requirements. Please refer to the “Changes in
Fund Balance” tables for these funds in the Debt
Service & Special Funds section of this book for exact
fund balances.
The District will maintain a Wastewater Backup Insurance
and Reimbursement Fund with a minimum balance of $1
million dollars.
√
The District is in compliance with this minimum balance
requirement. Please refer to the “Changes in Fund
Balance” tables for these funds in the Debt Service &
Special Funds section of this book for exact balances.
The District will maintain a General Insurance Fund with a
minimum balance of $500,000 dollars. √
The District is in compliance with this minimum balance
requirement. Please refer to the “Changes in Fund
Balance” tables for these funds in the Debt Service &
Special Funds section of this book for exact balances.
The Master Bond Document contains a 45-day reserve
requirement. Operating reserves for:
FY22 – Actual – 155 days
FY23 – Projected – 136 days
Property taxes levied by the District and other revenue
received for construction, operations and maintenance in
particular taxing subdistricts will be reserved for that use.
√The District maintains separate funds to account for
each of the taxing subdistricts it manages.
√
√
The operating reserve is a balance maintained in the
General Fund, Construction Funds and Special Funds
combined to accommodate fluctuations in annual revenues
and expenditures. The District currently maintains a
minimum fund balance of 60 days or 16.4% of the next
year’s annual operating expenditures for working capital.
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)
18
Note: "√" = Compliant "X" = Not Compliant
Capital Improvement and Replacement
Policies Compliance Performance Against Policy
The District shall prepare a long-term plan for wastewater
infrastructure projects to relieve backup complaints and/or
for the correction of identified sanitary sewer capacity
inadequacies and deficiencies and/or for the correction of
bypasses and overflows. This plan shall include
stormwater projects to prevent flooding and erosion
threatening homes and property. This plan shall be used to
develop a five-year CIRP and make all capital
improvements accordingly. This five-year plan shall be
updated annually.
√
The Board of Trustees received the five-year CIRP on
March 09, 2023. This plan is updated annually and is
consistent with the District’s long-term plan for
wastewater and stormwater projects.
The Board adopts the CIRP as a planning document but
does not appropriate the identified multi-year expenditures.
These expenditures are legally authorized during the year
at the time a fixed contract is awarded.
√The District complies with this policy.
BUDGET & FINANCIAL POLICIES (continued)
The District will maintain its physical assets at a level
adequate to protect the District's capital investment and to
minimize future maintenance and replacement costs.
The District complies with this policy.√
19
Note: "√" = Compliant "X" = Not Compliant
Financial and Accounting Policies Compliance Performance Against Policy
An independent audit shall be made of all accounts of the
District at least annually by a certified public accounting firm
that shall be engaged by The Board.
√
CliftonLarsonAllen LLP issued their Independent
Auditors’ Report for the financial statements as of and
for the year ended June 30, 2022 on October 28, 2022.
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 completed for FY24-
FY28.
BUDGET & FINANCIAL POLICIES (continued)
20
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.
21
FINANCIAL STRUCTURE (continued)
Fund Type/Fund Title Purpose Budgeting
Basis
Accounting
Basis
GOVERNMENTAL FUNDS
General Fund The General Fund is the general operating fund of the District. It is
used to account for all financial resources except those required to be
accounted for in another fund.
Modified
Accrual
Modified
Accrual
Revenue Funds The Revenue Funds account for all wastewater user charges billed to
customers. User Charge proceeds are recorded in the Revenue
Funds and allocated to the various other funds to cover operation and
maintenance costs and capital improvement expenditures.
Modified
Accrual
Modified
Accrual
Stormwater and
Operations,
Maintenance and
Construction
Improvement Funds
These funds account for the proceeds from tax levies in the various
subdistricts. These are primarily stormwater dedicated subdistrict
assessments which fund projects, stormwater operations and
maintenance specific to each subdistrict’s geographic area. Effective
in Fiscal Year 2017, tax levies for all OMCI subdistricts were
suspended. Remaining fund balances will be used for maintenance
and operation of facilities in the respective subdistricts until balances
are depleted. However, in Fiscal Year 2021 Coldwater Creek Trunk
Subdistrict, Maline Creek Trunk Subdistrict, Subdistrict No. 366
(University City Branch of River des Peres Stormwater Subdistrict),
Subdistrict No. 367 (Deer Creek Stormwater Subdistrict), Subdistrict
No. 369 (Sugar Creek Stormwater Subdistrict) and Subdistrict No. 454
(Seminary Branch of River des Peres) reinstated the tax levies to
provide funding for stormwater capital improvements. In the FY23
budget Gravois Creek was reinstated.
Modified
Accrual
Modified
Accrual
Construction Funds The Construction Funds are established to receive and disburse
proceeds from revenue sources and restricted for construction of
improvements to sewerage and drainage collection systems and
treatment facilities. The Sanitary Replacement Fund is dedicated to
sanitary projects.
Modified
Accrual
Modified
Accrual
Debt Service Funds The Debt Service Funds are established for bond issues sold by the
District. These funds provide for the accounting of receipt and
disbursement of monies designated for payment of principal and
interest and redemption of outstanding bond issues. A distinct fund is
established for each of the District’s bond issues.
Modified
Accrual
Modified
Accrual
22
FINANCIAL STRUCTURE (continued)
Fund Type/Fund Title Purpose Budgeting
Basis
Accounting
Basis
GOVERNMENTAL FUNDS
(continued)
Special Funds The Special Funds are established to: 1) account for and report financial
resources related to the proceeds of specific revenue sources designated
for specific purposes, or 2) account for and report financial resources
related to funds required to maintain a minimum balance. The District’s
current Special Funds consist of the following:
1. Improvement Fund – to account for the cost of any improvements
and special tax bills issued for any improvement.
2. Water Backup Insurance and Reimbursement Fund – to account
for customer water backup insurance claims resulting from over
charged lines or blocked mains.
3. General Insurance Fund – to be used to pay the cost of workers’
compensation claims, property insurance, general liability, auto
liability, flood insurance and all expenses (i.e., premiums, claims,
claim expenses, claim recoveries, and claim accruals) related to
these coverages.
4. Two Emergency Funds – to account for monies needed to address
Wastewater and Stormwater emergencies. Such emergencies
require immediate District response. Examples are sewer repairs
and replacements to immediately address severe disruption in the
operations and maintenance of the District, weather related
disruption of District operations, and other disruptions of District
services caused by dramatic unforeseen events.
Modified
Accrual
Modified
Accrual
PROPRIETARY FUNDS
Enterprise Funds Account for operations financed and operated in a manner like the private
sector. The District utilizes these funds to convert the accounting records
from a modified accrual to an accrual basis. The District performs this
conversion so that it may produce financial statements as a single
enterprise fund.
These
funds are
not
budgeted.
Accrual
23
Strategic Business and Operating Plan
Fiscal Years 2024-2028
METROPOLITAN ST. LOUIS SEWER DISTRICT
24
VISION STATEMENT
Quality Service Always
MISSION STATEMENT
To protect the public’s health, safety, and water environment by responsibly providing wastewater and stormwater management
VALUES
INTEGRITY
Acting ethically at all times, treating everyone with honesty, fairness and respect.
TEAMWORK
Working together to accomplish our mission with open communication, trust, respect and diversity.
INNOVATION
Embracing continuous improvement and new solutions to achieve excellence and sustainability.
EMPLOYEES
Developing successful, responsible, and safety conscious employees and acknowledging their contributions.
CUSTOMERS
Building strong relationships by keeping our commitments, providing excellent service and being transparent in
everything we do.
Vision, Mission, Value statements are important elements of a strategic business plan. The Mission statement keeps the District focused on its essential activity,
the Vision statement points to its ideal purpose, and the Value statement conveys the principles that must shape our actions.
25
STRATEGIC BUSINESS AND OPERATING PLAN
The Fiscal Year (FY) 2024 Strategic Business and Operating Plan (SBOP) is a business‐focused blueprint for serving our ratepayers now and into the future. It is
a plan that puts the ratepayers and the St. Louis community first. The SBOP’s goals are clear:
Deliver consistent, high‐quality customer service;
Comply with all legal and regulatory requirements and schedules;
Minimize customer rate increases; and
Be accountable to the St. Louis community.
These goals build on the public input and feedback that the District has received since the first SBOP was introduced in 2001. While the FY 2024 goals may
appear similar to the original set of goals, the underlying refinements and changes in these goals are significant. The FY 2024 SBOP is easily understood, the
goals and resulting strategies are actionable, and the impact of the strategies is measurable. Additionally, the FY 2024 SBOP continues a philosophy that
intimately links budgetary expenditures and strategic goals. Under this philosophy, the goals and strategies of the SBOP drive budgetary expenditures and
succinctly support the SBOP’s success. Further, the budgetary expenditures for the SBOP are business focused and ultimately serve the ratepayer.
To achieve these goals, the FY 2024 SBOP proposes six business‐focused strategies:
Strategy 1: Inform, educate and partner to build stakeholder understanding.
Essential to our success is an active dialog with stakeholders to improve mutual understanding of the needs of the District and its stakeholders. Education will
focus on the District’s goals, needs and initiatives. When possible, we will partner with stakeholders to achieve win‐win solutions on common issues. Partnering
will take many forms, including – but not restricted to – discussions with various stakeholder groups; District organized focus groups; employee participation
in civic organizations; and regulatory advisory committees.
Strategy 2: Manage the District’s costs and revenues to optimize financial impacts.
The District continues to face increasing fiscal demands related to regulatory issues affecting its collection and treatment systems. In response to these
demands, the District is continuing its important work to protect local waterways, ensure compliance with State and Federal environmental regulations, and
provide effective, efficient wastewater and stormwater services to the St. Louis community. This work continues in the form of Project Clear, which includes
the District’s multi‐decade, multi‐billion dollar Capital Improvement and Replacement Program (CIRP). It is essential the District diligently manage costs and
minimize rate increases. Sound financial management, long‐term planning, internal audit practices, and leveraging of data are critical components of
this strategy.
26
Strategy 3: Integrate and improve the District’s business processes.
Not accepting the status quo as justification for current and future business practices, and continually reviewing best practices amongst contemporaries are
cultural imperatives for continual improvement. The goal of this initiative focuses on identifying and implementing process improvements that will enable the
District to meet or exceed established performance, production and customer satisfaction goals.
Strategy 4: Promote appropriate standards through proactive regulatory and legislative involvement.
The most significant factors affecting current and future rate increases are federal and state regulations and legislation. It is often the case that implementation
of multiple regulations competes for the same, scarce funding resources. As authorities in wastewater and stormwater management, it is essential that we
assist in the creation of regulations that will efficiently achieve desired results. This strategy focuses on our involvement in the formation of regulations and
legislation that impact all areas of the District's operations. It is crucial that regulations and legislation be based on sound technical information and governance
frameworks. The District and others in the regulated community are in the best position to provide such information.
Strategy 5: Address customer and regulatory needs through a comprehensive infrastructure management program.
Maintaining customer service expectations and meeting regulatory requirements are paramount concerns within the District’s mission. However, these must
be balanced against the need to cost effectively maintain the District’s wastewater, stormwater, and supporting assets, including data and information
technology security. This can only be achieved through investigation, planning, maintenance and capital replacement programs with continual consideration
for emerging technology. A model infrastructure management program effectively integrates these processes while considering risk and required service
levels. The resulting program minimizes the life‐cycle costs of infrastructure assets at an acceptable level of risk, while continually delivering established levels
of service.
Strategy 6: Create a learning and business‐oriented culture based on competency and accountability.
The District’s success is dependent upon employees having appropriate competencies and skills within a culture of accountability: a culture that is rooted in
ethical integrity and seeks a balance between effectiveness, efficiency, and cost management. Improving employee and organizational performance at all
levels is the core of this strategy. Special emphasis will be placed on leadership development, management/supervisory skill training, open communications,
general operational and administrative needs, and building awareness of individual employee’s role in the success of the overall organization.
FISCAL YEAR 2024 OBJECTIVES
The District has developed a set of specific objectives that support these strategies and, thus, achieve the goals of the Strategic Business and Operating Plan.
Objectives are segmented into “Year 1”, “Year 2” and “Years 3‐5” categories. Combined, these objectives make up the tactical blueprint that we will engage in
during FY 2024 and beyond, as we strive to protect the public’s health, safety, and water environment by responsibly providing wastewater and stormwater
management.
Achieving these objectives is the responsibility of various departments within the District. These departments are shown on the following organizational chart:
27
THE METROPOLITAN ST. LOUIS SEWER DISTRICT
ORGANIZATIONAL CHART
BOARD OF TRUSTEES
Rate Commission
Internal Auditor Secretary‐Treasurer
Civil Service Commission
Executive Director
General Counsel
Engineering Human
Resources
Information
Technology Operations Finance
28
STRATEGY 1: INFORM, EDUCATE AND PARTNER TO BUILD STAKEHOLDER UNDERSTANDING
Objective 1: EXECUTE COMMUNITY OUTREACH PROGRAMS AND ENGAGEMENT PROGRAMS
Annual Support Activities
a) Maintain relationships with stakeholders and engage additional stakeholders with message synergy to educate and inform on MSD and its goals and
initiatives
b) Review and update public communication and outreach programs goals and staffing.
Milestones Year 1: 2024 Initiation Timeframe Completion Timeframe
Develop draft employee talking point protocol for Stormwater Capital Program. Q1, FY 2024 Q2, FY 2024
Gather employee input for employee talking point protocol for Stormwater Capital
Program. Q2, FY 2024 Q4, FY 2024
Develop plan to engage stakeholder groups for specific deliverables for Stormwater
Capital Program. Q4, FY 2024 Q1, FY 2024
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.
Q4, FY 2024 Q4, FY 2024
Develop a robust communications plan around the overall Green Infrastructure
(Rainscaping) Program. Q4, FY 2024 Q4, FY 2024
Evaluate leveraging MSD 70th anniversary in 2024 in conjunction with stormwater
initiative. Q1, FY 2024 Q4, FY 2024
29
STRATEGY 1: INFORM, EDUCATE AND PARTNER TO BUILD STAKEHOLDER UNDERSTANDING
Objective 1: EXECUTE COMMUNITY OUTREACH PROGRAMS AND ENGAGEMENT PROGRAMS
Milestones Year 2: 2025 Milestones Years 3 ‐ 5: 2026 – 2028
Develop and execute communication plan for results of wastewater
bond election in April 2024.
Continue education and outreach activities among key stakeholders and
community partners to advance public understanding and awareness of
MSD’s roles and initiatives in improving the environmental quality within
MSD’s service area. Evaluate program outcomes and revise activities as
needed.
Develop and execute communication plan for results of stormwater
election in April 2024.
Continue to support initiatives around the recruiting and onboarding
process with employees.
Implement Green Infrastructure (Rainscaping) Communications
Program.
30
STRATEGY 1: EDUCATE AND PARTNER WITH STAKEHOLDERS TO BUILD SUPPORT
Objective 2: EXECUTE OUTREACH PROGRAMS FOR ELECTED REPRESENTATIVES AND OTHER MUNICIPAL OFFICIALS
Annual Support Activities
a) Develop legislative agenda for both State and Federal activities.
b) Conduct meetings with St. Louis City (Mayor’s office and Board of Aldermen) and St. Louis County (County Executive’s office and
County Council) regarding District goals and needs.
c) Enhance relationships with local governments through briefings on projects and other topics of mutual concern with a focus on
expanding peer to peer relationships with staff counterparts.
d) Provide annual review of the Legislative Outreach Program results and assess future activities for enhancing effectiveness.
e) Conduct annual outreach and Jefferson City briefings for State of Missouri legislators.
f) Conduct annual legislative briefing for Federal legislators.
Milestones Year 1: 2024 Initiation Timeframe Completion Timeframe
Engage elected officials to help build their understanding and awareness of MSD’s
roles and initiatives in improving the environmental quality within their communities. Q1, FY 2024 Q2, FY 2024
Develop and execute communication plan for wastewater bond election in April 2024. Q1, FY 2024 Q4, FY 2024
Develop and execute communication plan for stormwater election in April 2024. Q1, FY 2024 Q4, FY 2024
Evaluate leveraging MSD 70th anniversary in 2024 in conjunction with stormwater
initiative. Q1, FY 2024 Q4, FY 2024
31
STRATEGY 1: EDUCATE AND PARTNER WITH STAKEHOLDERS TO BUILD SUPPORT
Objective 2: EXECUTE OUTREACH PROGRAMS FOR ELECTED REPRESENTATIVES AND OTHER MUNICIPAL OFFICIALS
Milestones Year 2: 2025 Milestones Years 3 ‐ 5: 2026 – 2028
Continue to engage elected officials to help build their understanding
and awareness of MSD’s roles and initiatives in improving the
environmental quality within their communities.
Continue to engage elected officials to help build their understanding and
awareness of MSD’s roles and initiatives in improving the environmental
quality within their communities.
Develop and execute a plan to engage Stakeholder groups around
Stormwater Grant Program.
Develop and execute a plan to engage Stakeholder groups around
Stormwater Grant Program.
32
STRATEGY 1: EDUCATE AND PARTNER WITH STAKEHOLDERS TO BUILD SUPPORT
Objective 3: EXECUTE DIVERSITY AND ASSOCIATED OUTREACH PROGRAMS
ANNUAL SUPPORT ACTIVITIES
a) Participate in networking outreach activities and community events to increase stakeholder relationships and participation with the District’s Diversity
Programs.
b) Identify opportunities to increase women workforce participation on CIRP construction projects.
Milestones Year 1: 2024 Initiation Timeframe Completion Timeframe
Begin implementation of Disparity Study results and/or recommendations. Q1, FY 2024 Q4, FY 2024
Leverage 10‐year anniversary of Community Benefits Agreement to increase
awareness of MSD programs and positive impacts in the community. Q1, FY 2024 Q3, FY 2024
Continue workforce development grant initiatives to increase opportunities for
construction contractor’s use of diverse workers. Q1, FY 2024 Q4, FY 2024
Identify opportunities for Mentor/Protégé programming which incentivizes women
and minorities to enter and participate in the sewer construction industry. Q1, FY 2024 Q4, FY 2024
Begin RFP process for applying updates to new or existing diversity reporting software
systems to support industry best practices, tracking and reporting requirements as a
result of Disparity Study program implementations and Oracle systems changes.
Q1, FY 2024 Q4, FY 2024
Milestones Year 2: 2025 Milestones Years 3 ‐ 5: 2026 – 2028
Continue collaboration and outreach with area youth programs focused
on early development of construction industry workers and STEM.
Consider whether or not to include the impact of the utilization of other
classes of disadvantaged individuals prior to the execution of the next
Disparity Study.
Collaborate with area programs focused on increasing opportunities for
hiring low income, unemployed and underemployed individuals for
District projects.
Evaluate need to select a consultant in late FY2026 to perform a new Disparity
Study.
33
STRATEGY 2: MANAGE THE DISTRICT’S COSTS AND REVENUES TO OPTIMIZE FINANCIAL IMPACTS
Objective 1: INCREASE COLLECTION OF DELINQUENT REVENUE
Annual Support Activities
a)Continue to assess and modify collection process to reduce net average collection period by 1 day each fiscal year.
b)Evaluate and implement changes to the Customer Assistance Program (CAP) in order to increase participation.
Milestones Year 1: 2024 Initiation Timeframe Completion Timeframe
Continue discussions with Board of Trustees and other parties regarding the
implementation of a pilot water shut‐off program for commercial customers. Q1, FY 2024 Q4, FY 2024
Milestones Year 2: 2025 Milestones Years 3 ‐ 5: 2026 ‐ 2028
Implement commercial shut off program and calculate cost savings of
shut‐off program.
Begin discussions with Board on the results of the commercial pilot program.
Continue implementation of process improvements relating to the shut‐off
program and begin implementation of a residential shut‐off program.
34
STRATEGY 2: MANAGE THE DISTRICT’S COSTS AND REVENUES TO OPTIMIZE FINANCIAL IMPACTS
Objective 2: IDENTIFY AND IMPLEMENT COST SAVINGS INITIATIVES
Annual Support Activities
a) Maintain annual operating budgets that are aligned with approved Rate Commission report.
b) Evaluate & implement processes that could potentially be automated.
Milestones Year 1: 2024 Initiation Timeframe Completion Timeframe
Evaluate results of integrated payables and adjust as necessary. Q1, FY 2024 Q4, FY 2024
Evaluate non‐traditional benefits. Q1, FY 2024 Q4, FY 2024
Implement p‐card program for small dollar purchases Q1, FY 2024 Q4, FY 2024
Implement any changes needed to the Wellness Program. Q1, FY 2024 Q4, FY 2024
Conduct assessment of worker’s compensation program and evaluate strategies for
reducing cost. Q1, FY 2024 Q4, FY 2024
Milestones Year 2: 2025 Milestones Years 3 ‐ 5: 2026 ‐ 2028
Evaluate results of worker’s compensation program assessment and if
applicable, implement changes
Evaluate p‐card program and adjust as necessary.
35
STRATEGY 2: MANAGE THE DISTRICT’S COSTS AND REVENUES TO OPTIMIZE FINANCIAL IMPACTS
Objective 3: MAXIMIZE LONG‐TERM FINANCIAL PLANS FOR DISTRICT NEEDS
Annual Support Activities
a) Manage capital program (wastewater and stormwater) within supporting revenue while assuring Consent Decree compliance and regulatory
requirements.
b) Manage District’s key financial ratios to maintain current bond ratings and Consent Decree compliance.
c) Manage multi‐decade financing plan to support current and future requirements.
d) Pursue external sources of funding, where available.
e) Continue using predictive analytics to improve financial forecasting and revenue collection.
Milestones Year 1: 2024 Initiation Timeframe Completion Timeframe
Implement remaining Board approved rates resulting from the 2019 Wastewater Rate
Commission Proposal. Q1, FY 2024 Q1, FY 2024
Conclude Rate Commission process (i.e., adoption of new wastewater rates and new
potential stormwater impervious fee and tax). Q1, FY 2024 Q2, FY 2024
Milestones Year 2: 2025 Milestones Years 3 ‐ 5: 2026 ‐ 2028
Implement Board approved wastewater Rate Commission
recommendations. Implement Board approved wastewater Rate Commission recommendations.
If applicable, implement Board approved stormwater Rate Commission
recommendations.
36
STRATEGY 3: INTEGRATE AND IMPROVE THE DISTRICT’S BUSINESS PROCESS
Objective 1: IMPLEMENT INFORMATION GOVERNANCE PROGRAM THAT MEETS THE DISTRICT’S RECORDS & INFORMATION DISCOVERY, COMPLIANCE, AND
INFORMATION SECURITY POLICIES
Annual Support Activities
a) Continue communication and change management, marketing, and messaging campaigns for the IG Program.
b) Continue implementation of business process and organization changes.
c) Continue to train employees and manage physical and electronic records storage pursuant to the Records Retention Schedule.
d) Continue to monitor changes in technology in general for best solutions and smart implementation strategy leveraging automated IG compliance and
reducing user impact.
Milestones Year 1: 2024 Initiation Timeframe Completion Timeframe
Identify a data analysis solution to address stale or sensitive data (based on
Data Risk assessment results) and data loss prevention.
Q1, FY 2024 Q4, FY 2024
Identify and assess implementation of expert services for M365 Governance
(Teams, SharePoint, Email).
Q1, FY 2024 Q4, FY 2024
Re‐assess best ECM solution option.
Q1, FY 2024 Q4, FY 2024
Milestones Year 2: 2025 Milestones Years 3 ‐ 5: 2026 ‐ 2028
Implement data analysis solution for stale or sensitive data and
data loss prevention.
Continue to use solution to monitor for stale or sensitive data and
data loss prevention.
Complete inaugural Information Governance audit (i.e.,
Records Retention Schedule).
Complete inaugural Information Governance audit (i.e., sensitive
information).
Explore technology available for automated Information
Governance user assistance.
Implement technology for automated Information Governance
user assistance.
Continue implementation of M365 governance (Teams,
SharePoint, Email), with expert services.
Re‐assess and evaluate IG Program milestones and objectives
based upon regulatory requirements.
37
STRATEGY 3: INTEGRATE AND IMPROVE THE DISTRICT’S BUSINESS PROCESS
Objective 2: INTEGRATE CAPITAL ASSET INFORMATION ACROSS SYSTEMS (ORACLE, MAXIMO, AND GIS)
Milestones Year 1: 2024 Initiation Timeframe Completion Timeframe
Gaps/discrepancies resolved between GIS (system of record for Collection System
linear capital assets) and Oracle (system of record for financial data) for pre‐Oracle Go
Live capital assets prior to the Oracle upgrade to the Cloud.
Q1, FY 2024 Q3, FY 2024
Milestones Year 2: 2025 Milestones Years 3 ‐ 5: 2026 ‐ 2028
Determine requirements and strategy for ensuring proper capitalization
between Maximo (system of record for Treatment Plant and Pump Station
non‐linear capital assets) and Oracle (system of record for financial data)
of non‐linear capital assets based on the District’s capitalization policy.
38
STRATEGY 3: INTEGRATE AND IMPROVE THE DISTRICT’S BUSINESS PROCESS
Objective 3: MOBILE TECHNOLOGY STRATEGY
Milestones Year 1: 2024 Initiation Timeframe Completion Timeframe
Explore cost benefit for Bring your Own Device (BYOD) strategy and scope (google
phone app etc.) for employees (based upon mgmt. level etc.), contractors, and
business partners with consideration for Security, Information Governance and
Personal records
Q1, FY 2024 Q2, FY 2024
Implement Mobile solution (cellular enabled) for inspections of district assets on
tablets and other mobile devices. i.e., Maximo Mobile or other solution.
Q1, FY 2024 Q2, FY 2024
Explore GPS enabled mobile asset maintenance technology i.e., Pump Stations,
Plant maintenance technicians
Q1, FY 2024 Q2, FY 2024
Explore solutions for permanently installed combined Hotspot and GPS for MSD
maintenance vehicle.
Q1, FY 2024 Q2, FY 2024
Milestones Year 2: 2025 Milestones Years 3 ‐ 5: 2026 ‐ 2028
Implement mobile technology standards and required IT infrastructure
and processes.
Continue to identify and leverage mobile technology to improve district
business processes.
Implement combined hotspot and GPS solution for District maintenance
vehicles.
39
STRATEGY 3: INTEGRATE AND IMPROVE THE DISTRICT’S BUSINESS PROCESS
Objective 4: CIS SYSTEM REPLACEMENT
Milestones Year 1: 2024 Initiation Timeframe Completion Timeframe
Evaluate CIS system replacement alternatives. Q1, FY 2024 Q2, FY 2024
Create Business Case for replacement/upgrade alternative Q2, FY 2024 Q3, FY 2024
Milestones Year 2: 2025 Milestones Years 3 ‐ 5: 2026 ‐ 2027
If applicable, create RFP Implement new system or upgrade existing system.
Bid and award contract
40
STRATEGY 3: INTEGRATE AND IMPROVE THE DISTRICT’S BUSINESS PROCESS
Objective 5: MAXIMO SYSTEM UPGRADE
Milestones Year 1: 2024 Initiation Timeframe Completion Timeframe
Gather requirements for future state Maximo in preparation for upgrading to Maximo
Application Suite. Set up demonstrations and presentations on enhanced and new
Maximo functionality.
Q1, FY 2024 Q2, FY 2024
Develop strategy for historical record retention based upon information governance
retention schedules. Q1, FY 2024 Q2, FY 2024
Develop and issue RFP for selecting an implementation partner.
Q3, FY 2024 Q4, FY 2024
Milestones Year 2: 2025 Milestones Years 3 ‐ 5: 2026 ‐ 2028
Migrate to Maximo Application Suite and refine business processes.
Develop and deliver training for Operations staff.
41
STRATEGY 4: PROMOTE APPROPRIATE STANDARDS THROUGH PROACTIVE REGULATORY AND LEGISLATIVE INVOLVEMENT
Objective 1: PARTICIPATE IN STAKEHOLDER GROUPS TO DEVELOP SOUND TECHNICAL BASIS FOR REGULATORY ISSUES
Annual Support Activities
a)Advocate in regulatory stakeholder groups created to address nutrient criteria, ammonia criteria, PFAS, emerging contaminants, bacteria criteria, wet
weather issues, Impaired Waters (303d) Listing & Methodology and other changes to the Missouri Department of Natural Resources (MDNR) effluent
regulations and water quality standards, air emission limits, and biosolids regulations.
b)Advocate in state and local environmental and economic organizations such as the Association of Missouri Cleanwater Agencies (AMCA) and the
Missouri Water Environment Association (MWEA).
c)Advocate in the Water Environment Federation (WEF), Water Research Foundation (WRF) and the National Association of Clean Water Agencies
(NACWA).
d)Maintain a dialog with the Non‐Governmental Organizations (NGOs) on critical environmental issues, including environmental justice and climate
resiliency.
Milestones Year 1: 2024 Initiation Timeframe Completion Timeframe
Continue to participate in Missouri‐led stakeholder meetings on Clean Water Act
permit fees and advocate for an equitable fee structure. Q1, FY 2024 Q4, FY 2024
Continue to participate in Missouri‐led stakeholder meetings on nutrient reduction
strategies and nutrient trading. Q1, FY 2024 Q4, FY 2024
Participate in Missouri and national‐led stakeholder meetings regarding monitoring
and regulation of PFAS in wastewater effluent and biosolids. Q1, FY 2024 Q4, FY 2024
42
Milestones Year 2: 2025 Milestones Years 3 ‐ 5: 2026 ‐ 2028
Continue to participate in Missouri‐led stakeholder meetings on Clean
Water Act permit fees and advocate for equitable fee structure.
Implement the stakeholder process for submitting a Municipal Separate
Storm Sewer System (MS4) application and Stormwater Management Plan.
Continue to participate in Missouri‐led stakeholder meetings on nutrient
reduction strategies and nutrient trading.
Continue to participate in Missouri and national‐led stakeholder
meetings regarding monitoring and regulation of PFAS in wastewater
effluent and biosolids.
Continue to participate in Missouri‐led stakeholder meetings on nutrient
reduction strategies and nutrient trading.
Continue to participate in Missouri and national‐led stakeholder meetings
regarding monitoring and regulation of PFAS in wastewater effluent and
biosolids.
43
STRATEGY 4: PROMOTE APPROPRIATE STANDARDS THROUGH PROACTIVE REGULATORY AND LEGISLATIVE INVOLVEMENT
Objective 2: PROMOTE APPROPRIATE REGULATORY AND LEGISLATIVE INITIATIVES THAT IMPACT ALL AREAS OF DISTRICT OPERATIONS
Annual Support Activities
a)Monitor new regulations and legislation and develop appropriate strategies that impact MSD’s operations, such as emerging contaminants, PFAS,
greenhouse gases (GHG), cyber security, and the availability of state & federal funding.
b)Advocate for reasonable, affordable, and consistent air and water permit requirements for all of MSD’s facilities.
c)Work with MDNR as required to develop scientifically based Total Maximum Daily Loads (TMDLs) and/or watershed plans with reasonable
implementation plans for the St. Louis area.
d)Support Missouri DNR’s determination that whole body contact (e.g., swimming) is not an attainable use of the water in the Mississippi River at St.
Louis and in the lower River Des Peres.
Milestones Year 1: 2024 Initiation Timeframe Completion Timeframe
Advocate for reasonable and affordable policy and regulations affecting available
State and Federal infrastructure funding. Q1, FY 2024 Q4, FY 2024
Advocate for regulations and policies that promote environmental justice through
infrastructure investment. Q1, FY 2024 Q4, FY 2024
Milestones Year 2: 2025 Milestones Years 3 ‐ 5: 2026 – 2028
Continue to advocate for reasonable and affordable policy and
regulations affecting available State and Federal infrastructure funding.
Renew the Regional General Permit 44 issued by the U.S. Army Corps of
Engineers to streamline stormwater and sanitary sewer infrastructure
maintenance and repair.
Continue to advocate for regulations and policies that promote
environmental justice through infrastructure investment.
Continue to advocate for reasonable and affordable policy and regulations
affecting available State and Federal infrastructure funding.
Continue to advocate for regulations and policies that promote
environmental justice through infrastructure investment.
44
STRATEGY 5: ADDRESS CUSTOMER AND REGULATORY NEEDS THROUGH A COMPREHENSIVE INFRASTRUCTURE MANAGEMENT PROGRAM
Objective 1: IMPLEMENT STORMWATER OPERATING AND CAPITAL IMPROVEMENT PROGRAM
Annual Support Activities
a) Continue to implement stormwater program commensurate with anticipated stormwater revenues.
b) Review Stormwater CMOM results and consider adjustments to I/R funds and staffing needs.
Milestones Year 1: 2024 Initiation Timeframe Completion Timeframe
Implement FY 2024 stormwater CIRP program based on funds generated from
OMCI taxes to address flooding and erosion. Q1, FY 2024 Q4, FY 2024
Administer OMCI Municipal Grant Program with funding from OMCI taxes to
address the needs of the municipalities' served by the OMCI’s. Q1, FY 2024 Q4, FY 2024
Initiate implementation of Stormwater CIRP to address flooding and erosion based
on District Rate proposal and April 2024 election outcome. Q1, FY 2024 Q4, FY 2024
Milestones Year 2: 2025 Milestones Years 3 ‐ 5: 2026 ‐ 2028
Implement Stormwater CIRP to address flooding and erosion based on
District Rate proposal and April 2024 election outcome.
Initiate spenddown of stormwater CIRP OMCI taxes to address flooding
and erosion.
Determine disposition of OMCI taxes as part of Districtwide Rate
Proposal.
Implement stormwater program commensurate with anticipated
stormwater revenues.
45
STRATEGY 5: ADDRESS CUSTOMER AND REGULATORY NEEDS THROUGH A COMPREHENSIVE INFRASTRUCTURE MANAGEMENT PROGRAM
Objective 2: IMPLEMENT WASTEWATER OPERATING AND CAPITAL IMPROVEMENT PROGRAM
Annual Support Activities
a)Implement the CIRP commensurate with anticipated wastewater revenues.
b)Continue to monitor progress and adjust resources, schedule, delivery, method and funding as needed to ensure CMOM requirements per Consent
Decree are met and proposed changes are warranted.
c)Continue to monitor progress and rate of spending for green infrastructure and Cityshed projects program; adjust program as needed.
d)Evaluate flow metering and re‐assess the need for future capital projects to eliminate Constructed Sanitary Sewer Overflows and provide Capacity
Assurance. Update the CIRP based on the results.
Milestones Year 1: 2024 Initiation Timeframe Completion Timeframe
Continue Training and implementation of new modeling software and make
process changes to maximize efficiencies. Q1, FY 2024 Q4, FY 2024
Conduct quarterly meetings with Engineering and General Counsel staffs to
monitor and adjust projects in order to ensure compliance with the Consent
Decree performance measure for the elimination of 85% Constructed Sanitary
Overflows by the end of calendar 2023.
Q1, FY 2024 Q2, FY 2024
Implement Wastewater CIRP to comply with Consent Decree and Asset
Management needs based on approved District Rate proposal. Q3, FY 2024 Q4, FY 2024
Milestones Year 2: 2025 Milestones Years 3 ‐ 5: 2026 ‐ 2028
Initiate comprehensive evaluation of CSO Volume Reduction Green
Infrastructure and Cityshed Programs for program compliance and future
CIRP programming.
Finalize planning and staffing for commissioning of new Fluidized Bed
Incineration facilities at Bissel and Lemay WWTPs.
Initiate planning and staffing for commissioning of new Fluidized Bed
Incineration facilities at Bissel and Lemay WWTPs.
Continue planning and staffing for commissioning of new Fluidized Bed
Incineration facilities at Bissel and Lemay WWTPs.
Commissioning of new nutrient control facilities at various WWTPs.
46
STRATEGY 5: ADDRESS CUSTOMER AND REGULATORY NEEDS THROUGH A COMPREHENSIVE INFRASTRUCTURE MANAGEMENT PROGRAM
Objective 3: IMPLEMENT ASSET MANAGEMENT PROGRAM
Annual Support Activities
a) Continue implementation of the monetized ratings process that incorporates business risk exposure into the prioritization of CIRP projects at
wastewater plants and pump stations.
Milestones Year 1: 2024 Initiation Timeframe Completion Timeframe
Implement software tools necessary to support asset management plan that
incorporates the monetized ratings process for the District’s linear assets. Q1, FY 2024 Q4, FY 2024
Milestones Year 2: 2025 Milestones Years 3 ‐ 5: 2026 ‐ 2028
Ensure that Asset Management is incorporated into CIRP and annual
budget process.
47
STRATEGY 5: ADDRESS CUSTOMER AND REGULATORY NEEDS THROUGH A COMPREHENSIVE INFRASTRUCTURE MANAGEMENT PROGRAM
Objective 4: ENHANCE RELIABILITY OF INFORMATION TECHNOLOGY INFRASTRUCTURE
Annual Support Activities
a)Strategically leverage Information Technology to sustain, protect and foster innovation of the IT Infrastructure and Enterprise Applications that support
the District’s critical business operations.
b)Continue to enhance and sustain the District’s Security and Risk management Programs.
c)Exercise the IT Disaster Recovery plan bi‐annually which includes Critical Tier 1 business systems and associated infrastructure that support the
District’s critical operations (Maximo, EBS, GIS).
Milestones Year 1: 2024 Initiation Timeframe Completion Timeframe
Develop the Master Data Management (MDM) Program Strategy for Customer
data.
Implement the technical infrastructure to centralize, manage and
govern critical customer information
Improve accuracy and integrity to enable customer insights and
analytics.
Q1, FY 2024 Q4, FY 2024
Improve the District’s plant, yard and pump station network infrastructure
availability by implementing Software Defined Network technology (SDWAN) to
enable direct internet access to cloud‐based applications, redundancy of ISPs
network services and redundancy of network routers
Q1, FY 2024 Q4, FY 2024
Milestones Year 2: 2025 Milestones Years 3 ‐ 5: 2026 ‐ 2028
Implement Master Data Management infrastructure and technology and
integrate with Oracle Fusion, Maximo and GIS
Continue to enhance Master Data Management Program and extend
capabilities to enhancing customer digital experience.
Continue to evaluate and refine SDWAN technology to improve network
availability and resiliency for the District’s Plant, Yard and Pump stations.
48
STRATEGY 5: ADDRESS CUSTOMER AND REGULATORY NEEDS THROUGH A COMPREHENSIVE INFRASTRUCTURE MANAGEMENT PROGRAM
Objective 5: IMPLEMENT TECHNOLOGIES AND DATA DRIVEN SOLUTIONS TO REDUCE CAPITAL COSTS AND INCREASE UTILITY PERFORMANCE
Annual Support Activities
a) Engage a Wet Weather Optimization Team to continually evaluate new technology for cost savings and operational efficiencies.
Milestones Year 1: 2024 Initiation Timeframe Completion Timeframe
Develop Wet Weather Optimization Plan for Lemay Service Area. Q1, FY 2024 Q4, FY 2024
Design and execute SCADA system upgrade. Q1, FY 2024 Q4, FY 2024
Plan Wet Weather Operational Structure for Organization. Q1, FY 2024 Q4, FY 2024
Finalize CIRP based on Wet Weather Optimization Plan for Lemay Service Area. Q1, FY 2024 Q4, FY 2024
Milestones Year 2: 2025 Milestones Years 3 ‐ 5: 2026 ‐ 2028
Begin Wet Weather Optimization Plan for Lemay Service Area. Complete Wet Weather Optimization Plan for Lemay Service Area.
Continue SCADA system upgrade. Complete SCADA system upgrade.
Implement Wet Weather Operational Structure for Organization. Evaluate additional Service Areas for Wet Weather Optimization
opportunities.
49
STRATEGY 6: CREATE A LEARNING AND BUSINESS‐ORIENTED CULTURE BASED ON COMPETENCY AND ACCOUNTABLILITY
Objective 1: IMPROVE ORGANIZATIONAL EFFECTIVENESS THROUGH LEADERSHIP DEVELOPMENT
Annual Support Activities
a) Conduct SWOT analysis to assess department specific onboarding needs.
b) Conduct focus group meetings with management to evaluate opportunities for leadership development.
Milestones Year 1: 2024 Initiation Timeframe Completion Timeframe
Present leadership Development & Succession Management initiative to Department
Directors. Q2, FY 2024 Q3, FY 2024
Identify gaps and assess leadership onboarding needs for staff including Operations
Team Leads Q4, FY2024 Q4, FY 2024
Milestones Year 2: 2025 Milestones Years 3 ‐ 5: 2026 ‐ 2028
Develop department specific onboarding training for new hires and newly
promoted employees.
Implement department specific onboarding training for new hires and
newly promoted employees
50
STRATEGY 6: CREATE A LEARNING AND BUSINESS‐ORIENTED CULTURE BASED ON COMPETENCY AND ACCOUNTABLILITY
Objective 2: INCREASE INDIVIDUAL ACCOUNTABILITY AND JOB SATISFACTION THROUGH CONTINUAL PERFORMANCE COACHING AND TRAINING
Annual Support Activities
a) Design and develop performance management training programs for managers and employees.
b) Design job satisfaction survey based on employee best practices.
Milestones Year 1: 2024 Initiation Timeframe Completion Timeframe
Develop and distribute new hire survey at the 90‐ and 180‐day point Q3, FY 2023 Q4, FY 2024
Evaluate current exit interview questions and process. Q3, FY 2023 Q4, FY 2024
Evaluate job descriptions to ensure main duties are accurately reflected in
performance objectives. Q4, FY 2023 Q3, FY 2024
Milestones Year 2: 2025 Milestones Years 3 ‐ 5: 2026 ‐ 2028
Evaluate satisfaction survey results and identify key areas for improvement. Measure improvement in key areas and present results to senior
management
Develop improvement plan based on exit interview data. Auto‐schedule exit interviews based on Oracle termination process.
Develop training and coaching plan for evaluators.
51
STRATEGY 6: CREATE A LEARNING AND BUSINESS‐ORIENTED CULTURE BASED ON COMPETENCY AND ACCOUNTABLILITY
Objective 3: INCREASE EMPLOYEE SATISFACTION THROUGH TRAINING AND FAIR COMPENSATION
Annual Support Activities
a)Design and develop training programs to support improved performance outcomes.
b)Complete compensation study to ensure positions are compensated at fair market values.
Complete compensation study to ensure positions are compensated at fair market values.
Milestones Year 1: 2024 Initiation Timeframe Completion Timeframe
Create and deliver training courses for the enhanced Performance Management
module of the Human Resources Information Management (HRIS) software. Q3, FY 2023 Q3, FY 2024
Establish a compensation plan aligned to the District’s business goals. Q3, FY 2023 Q4, FY 2024
Milestones Year 2: 2025 Milestones Years 3 ‐ 5: 2026 – 2028
Create and deliver training courses for the enhanced Payroll Processing
module of the new Payroll processing system.
Implement training courses for the enhanced Performance
Management modules of the Human Resources Information
Management (HRIS) software.
Implement training courses for the enhanced Payroll Processing module of
the new Payroll processing system.
Establish compensation resources on where to compete, how competitive we
need to be and what we choose to enhance in salaries and benefits.
52
BUDGET PROCESS FY24
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 FY24 STRATEGIC BUSINESS PLAN
STRATEGY OBJECTIVE
Base budgets, except for salaries, wages, and benefits, should remain at FY23 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 FY23. A two step, zero-
based budgeting method is used to develop the FY24 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.
53
BUDGET PROCESS FY24-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 public in the form of a public hearing. The public hearing is advertised in the newspapers at least three weeks before the
scheduled hearing 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 FY23 compared to FY24 in service levels, wastewater user charges, revenue bonds, fees, or taxes.
A budget is developed for both revenues and expenses:
1. Revenue expectations are developed from trend analysis, incorporating upcoming rate increases and significant economic and policy factors.
FY24 Total Revenue: (shown in million $)
Wastewater User Charges: $470.1
Revenue Bonds: 278.0
Taxes: 46.3
Investment and Other Income: 14.6
Increase of Fund Balances: 138.7
TOTAL DISTRICT REVENUE: $947.8
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.
FY24 Total Expense: (shown in million $)
Operating Budget: $246.8
CIRP: 561.5
Debt Service: 139.4
TOTAL DISTRICT EXPENSES: $947.8
54
Wastewater
Revenue Fund
$468,166,427
GENERAL FUND
$191,135,877
$125,000,000
SANITARY
REPLACEMENT
FUND
MSD Flow of User Charges FY24
$6,000,000
GENERAL
INSURANCE
FUND
$138,030,550
DEBT SERVICE
FUND
$5,500,000
WATER BACK-UP
INSUR. & REIMB.
FUND
$2,500,000
WASTEWATER
EMERGENCY
FUND
55
Wastewater
Revenue Fund
$464,658,145
GENERAL FUND
$168,751,739
$133,861,932
SANITARY
REPLACEMENT
FUND
$6,000,000
WATER BACK-UP
INSUR. & REIMB.
FUND
MSD Flow of User Charges FY25
$10,000,000
GENERAL
INSURANCE
FUND
$146,044,474
DEBT SERVICE
FUND
56
Wastewater
Revenue Fund
$461,204,486
GENERAL FUND
$208,155,817
$69,695,434
SANITARY
REPLACEMENT
FUND
$7,000,000
WATER BACK-UP
INSUR. & REIMB.
FUND
MSD Flow of User Charges FY26
$10,000,000
GENERAL
INSURANCE
FUND
$166,353,235
DEBT SERVICE
FUND
57
$22.9 $23.4 $9.1$0.4 $5.1 $0.9 $13.8
58
FY24 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 FY24 is estimated at $468.2 million.
Other User Charges: Other User Charge revenue such as Late Fees, Lien Interest, Refunds and Account Adjustments are estimated
to be $1.9 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 FY24 User Charge revenue is estimated to be $470.1 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.
59
FY24 SOURCES OF FUNDING-continued
REVENUE BONDS
The District plans to receive approximately $278.0 million in bond and loan proceeds in FY24. These proceeds are expected to be derived from
$278.0 million from the Water Infrastructure Finance and Innovation Act (WIFIA).
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.
60
FY24 SOURCES OF FUNDING-continued
AD VALOREM TAXES
The District’s budget for tax revenue in FY24 totals $46.3 million. During FY24 all taxpayers within the District’s boundaries will be assessed a
$0.0171(one point seventy-one 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 $0.0882 (eight
point eight two cents) per $100 of assessed valuation tax levy to pay for the District’s non-regulatory stormwater costs. This tax revenue of
approximately $36.2 million is recorded in the Stormwater Regulatory Fund ($6.0 million) and the Districtwide Stormwater Fund ($30.1 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 FY23 totaling $10.2 million in FY24 to provide funding for stormwater capital projects for Subdistrict No. 367 (Deer
Creek Stormwater Subdistrict) in the amount of $4.1 million, Coldwater Creek Trunk Subdistrict in the amount of $2.1 million, newly added
Gravois Creek Trunk Subdistrict in the of $1.6 million, Subdistrict No. 366 (University City Branch of River des Peres Stormwater Subdistrict) in
the amount of $1.0 million, Maline Creek Trunk Subdistrict in the amount of $0.8 million, Subdistrict No. 454 (Seminary Branch of River des
Peres) in the amount of $0.3 million and Subdistrict No. 369 (Sugar Creek Stormwater Subdistrict) in the amount of $0.3 million. The detailed
taxes rates are included in the tax ordinance section.
61
FY24 SOURCES OF FUNDING-continued
INVESTMENT INCOME & OTHER FEES
Investment Income and Other Fees will fund $14.6 million of the Budget. Investment income of approximately $5.1 million is anticipated.
Connection fees are expected to generate $3.2 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
$5.9 million is expected, $4.0 million relates to state grant, $1.3 million of court awarded court costs and attorney fees, reimbursement of district
costs totaling $135 thousand, $161 thousand pertaining to forfeited construction deposits, $11 thousand for sale of scrap and the remainder
consists of $297 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 decrease of $138.7 million during FY24.
62
FY24
DEPARTMENT No. Dollars
Secretary - Treasurer 8 1,091,697
Executive Director 23 2,645,036
General Counsel 8 1,342,792
Human Resources 19 2,886,940
Finance 63 5,058,876
Information Technology 52 7,042,015
Engineering 236 27,237,007
Operations 611 66,345,585
Total Available Positions 1,020 113,649,948
Note: Dollars include salary, FICA, insurance and pension
Metropolitan St. Louis Sewer District
FY24 ALLOCATED POSITIONS
63
METROPOLITAN ST. LOUIS SEWER DISTRICT
CAPITAL IMPROVEMENT AND REPLACEMENT PROGRAM
SUMMARY - FY24
TYPE OF PROJECT NUMBER OF PROJECTS PROJECT COST
CONSTRUCTION
Wastewater Engineering 53 $58,013,500
Wastewater Construction 51 458,596,000
Stormwater Engineering 9 3,203,000
Stormwater Construction 24 19,734,500
TOTAL:137 $539,547,000
CONTINUED
Wastewater Continued 2 $21,642,000
Stormwater Continued 2 341,000
TOTAL:4 $21,983,000
TOTAL CIRP:141 $561,530,000
64
! "#$% "#$$ "#$& "#$& "#$' "#$( "#$) *+,-. *+,-. /,012+ "342*-5+ /,012+ /,012+ /,012+ 6676 89:;<=;><=:? 8=@A<;9;<:BA 89B9<@A><CB; 89B;<@;:<AB> 8@>C<9A;<?B= 8=;?<>=C<=== 8?;@<9?A<=A;DEFEGHEIJDEFEGHE KGLI ;:B<:>A<B@= ?AC<AB:<ABA =>?<B:><B?? =>?<B:><B?? ;A:<CCC<CCC ?BB<A;?<CB@ ?;;<>A;<:?CMNIOEPNOEQ IEQ RNQSE =?B<BC;<A@@ ==A<@>B<@CC =>C<;;A<AA9 =>><C>9<>== =AC<CA=<>CA =>><:BB<:=@ =>9<:99<@:>OKQTPNOEQ IEQ RNQSE U;<9B?V U:??V W UB@>V W W WNXEI =9<>;=<9C; ==<=AB<>>B =@<;;;<=AB =A<@=C<:=C =><99=<>9? =><99=<>9? =><99=<>9?GOEQEIO KG GFEIOTEGOI ?<9B;<;A: U?;<@?9<BA9V @<;@?<BB@ U?<C=><9@=V @<CA;<?:= 9<?A?<CA: ?<=AC<BABKGGEYOZKG NGL OREQ EEI 9<A@9<ABA 9<B9A<9>: 9<=;B<CCC =<;@=<AA= 9<?AB<CCC 9<?AB<CCC 9<?AB<CCC7QKYEELI [QKT N\E K[ 7QK]EQO^ ?@:<>@9 ?A=<?B@ ?B:<CCC ?A@<?@= ?>;<CCC ?>;<CCC ?>;<CCCDEGON\ GYKTE 9;9<>>; 9A;<9AA 9=><CCC 9A;<@@@ 9>C<CCC 9>C<CCC 9>C<CCC!ZIYE\\NGEKHI =<A:@<:=> :<?>?<@>: ;<CCC<CCC =<CA?<?>; @<:@;<CCC ??<:@;<CCC ?C<:@;<CCC3+-. 2_2`,25 a)&bcd)bc() ))$beacb)ce eacb))$b%(e ec&b'%aba$e cdebd&'b'$$ a&%b)aeb)'e )'cbc)(bdda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fO W :@<A=B W W W W WSEGY^ NGL OREQ EfO X]EGIEI ?C<>?@<B>B >C<>@=<:@A 9=<?=?<?>? 9=<C@=<9=; 9<>BB<@CC ?@B<:?C<?9= ?;><AA;<BB93+-. gh2`0i+,425 )cebdddb'&e a$ab)c$baed c$$bc(cb$)d c%(b(a'b&&d e'aba))b%a$ %bd$cbdd$b)$$ ))cb((%bc$)EO ]EQNOZGS GYKTE U KIIV A=<:C><=?A U>=<AC=<?C?V ?@@<:C9<:B: ?>A<:=9<9B: U?9:<A9?<A@CV U;B><9;;<BA;V U?B<>:><:?BVGOEQ[HGL QNGI[EQI W W W W W W WGYQENIE U EYQENIEV ZG HGL N\6 A=<:C><=?> U>=<AC=<?C?V ?@@<:C9<:B: ?>A<:=9<9B: U?9:<A9?<A@CV U;B><9;;<BA;V U?B<>:><:?BVjklmknopqk rs tupnqk ;Cv W?=v =Cv =9v W;@v WACv W?>v"
/
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w'(ab$&$bcea w&e$b($cbae) w('eb&aebeed w()db&a$b%e' w'$%b)'db''' w%$(b&%ab'a$ w%d(b)&db)(&
Note: CIRP dollars were removed from FY25 in the amount of $198,341,173 and FY26 in the amount of $459,185,098 and will not match the project lists for Engineering. The dollars
were removed because anticipated rate increases and additional bond authorization for those future years are still unknown and therefore not included in the revenue projections.
65
GENERAL FUND REVENUE FUNDS
OPER. MAINT. &
CONST. IMPR
FUNDS
CONSTRUCTION
FUNDS
DEBT SERVICE
FUNDS SPECIAL FUNDS TOTAL
FUND BALANCE B.O.P.$53,534,443 $- $51,975,658 $387,543,261 $44,531,422 $22,787,408 $560,372,192
Revenue Bonds - - -278,000,000 - -278,000,000
Wastewater User Charge 1,908,180 468,166,427 - - - -470,074,607
Taxes - -46,334,631 - - -46,334,631
Interest on Investments 462,811 - 503,952 3,434,325 445,314 225,781 5,072,184
Connection and Other Fees 2,055,000 - - - -1,124,000 3,179,000
Proceeds from Sale of Property 162,000 - - - - -162,000
Rental Income 360,000 - - - - -360,000
Miscellaneous 1,852,000 -2,000,000 2,000,000 - -5,852,000
Total Revenues 6,799,991 468,166,427 48,838,583 283,434,325 445,314 1,349,781 809,034,422
Personnel Services 123,230,681 - - - -1,307,113 124,537,794
Supplies 22,398,083 - - - - -22,398,083
Utilities 18,722,942 - - - - -18,722,942
Contractual Services 61,300,237 -695,019 - -13,667,000 75,662,257
Capital Outlay 5,494,546 - - - - -5,494,546
Construction and Engineering 16,760,000 -23,778,500 520,401,500 -590,000 561,530,000
Principal Payments - - - -69,922,300 -69,922,300
Interest Payments - - - -65,798,750 -65,798,750
Agency and Other Debt Expense - - -1,390,000 2,309,500 -3,699,500
Interfund Labor Transfers (36,270,030)-28,670,030 7,531,516 -68,484 -
Total Expenditures 211,636,459 -53,143,550 529,323,016 138,030,550 15,632,597 947,766,172
Net Operating Income (Loss) (204,836,468) 468,166,427 (4,304,967) (245,888,691) (137,585,236) (14,282,816) (138,731,750)
Interfund Transfers 191,135,877 (468,166,427)-125,000,000 138,030,550 14,000,000 -
Increase (Decrease) in Fund Bal. (13,700,591)-(4,304,967) (120,888,691)445,314 (282,816) (138,731,751)
Percentage of Change -26%--8%-31%1%-1%-25%
FUND BALANCE E.O.P.$39,833,852 $-$47,670,691 $266,654,570 $44,976,736 $22,504,592 $421,640,441
METROPOLITAN ST. LOUIS SEWER DISTRICT
CONSOLIDATED STATEMENT OF CHANGE IN FUND BALANCE
FOR FY24 BUDGET
66
Department Expense Type General Fund
Improvement
Fund
Wastewater
Emergency
Fund
Sanitary
Replacement
Fund
Stormwater
Regulatory Fund
Districtwide
Stormwater
Fund
Proposed SW
Capital Fund
OMCI Funds
Total TOTAL
Operations Department Stormwater Labor (4,655,783)$ ‐$ ‐$ ‐$ ‐$ 4,655,783$ ‐$ ‐$ ‐$
Operations Department Stormwater Equipment (2,762,636) ‐ ‐ ‐ ‐ 2,762,636 ‐ ‐ ‐
Operations Department Stormwater Supplies (1,690,915) ‐ ‐ ‐ ‐ 1,690,915 ‐ ‐ ‐
Operations Department Stormwater Overhead (4,493,261) ‐ ‐ ‐ ‐ 4,493,261 ‐ ‐ ‐
(13,602,595) ‐ ‐ ‐ ‐ 13,602,595 ‐ ‐ ‐
Engineering Department Stormwater Labor (3,820,562) ‐ ‐ ‐ 2,727,265 1,093,297 ‐ ‐ ‐
Engineering Department Stormwater Overhead (5,995,226) ‐ ‐ ‐ 4,279,624 1,715,602 ‐ ‐ ‐
Engineering Department SW CIRP Interfund Labor (5,251,647) ‐ ‐ ‐ ‐ 3,360,700 ‐ 1,890,947 ‐
(15,067,435) ‐ ‐ ‐ 7,006,889 6,169,600 ‐ 1,890,947 ‐
(28,670,030)$ ‐$ ‐$ ‐$ 7,006,889$ 19,772,195$ ‐$ 1,890,947$ ‐$
(7,600,000) 29,481 39,003 7,531,516 ‐ ‐ ‐ ‐ ‐
Total Interfund Labor (36,270,030)$ 29,481$ 39,003$ 7,531,516$ 7,006,889$ 19,772,195$ ‐$ 1,890,947$ ‐$
Metropolitan Saint Louis Sewer District
FY24 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
Wastewater
Emergency
Fund
Sanitary
Replacement
Fund
Stormwater
Regulatory Fund
Districtwide
Stormwater
Fund
Proposed SW
Capital Fund
OMCI Funds
Total TOTAL
Operations Department Stormwater Labor (4,795,457)$ ‐$ ‐$ ‐$ ‐$ 4,795,457$ ‐$ ‐$ ‐$
Operations Department Stormwater Equipment (2,845,515) ‐ ‐ ‐ ‐ 2,845,515 ‐ ‐ ‐
Operations Department Stormwater Supplies (1,741,643) ‐ ‐ ‐ ‐ 1,741,643 ‐ ‐ ‐
Operations Department Stormwater Overhead (4,628,059) ‐ ‐ ‐ ‐ 4,628,059 ‐ ‐ ‐
(14,010,673) ‐ ‐ ‐ ‐ 14,010,673 ‐ ‐ ‐
Engineering Department Stormwater Labor (3,935,179) ‐ ‐ ‐ 2,809,083 1,126,096 ‐ ‐ ‐
Engineering Department Stormwater Overhead (6,175,083) ‐ ‐ ‐ 4,408,013 1,767,070 ‐ ‐ ‐
Engineering Department SW CIRP Interfund Labor (5,384,216) ‐ ‐ ‐ ‐ 3,962,854 ‐ 1,421,362 ‐
(15,494,478) ‐ ‐ ‐ 7,217,095 6,856,020 ‐ 1,421,362 ‐
(29,505,151)$ ‐$ ‐$ ‐$ 7,217,095$ 20,866,694$ ‐$ 1,421,362$ ‐$
(7,904,000) 18,896 17,137 7,867,967 ‐ ‐ ‐ ‐ ‐
Total Interfund Labor (37,409,151)$ 18,896$ 17,137$ 7,867,967$ 7,217,095$ 20,866,694$ ‐$ 1,421,362$ ‐$
Metropolitan Saint Louis Sewer District
FY25 Interfund Transfer Activity
Operations Department Stormwater Subtotal
Engineering Department Stormwater Subtotal
Stormwater Subtotal
Engineering Department Wastewater Subtotal
68
Department Expense Type General Fund
Improvement
Fund
Wastewater
Emergency
Fund
Sanitary
Replacement
Fund
Stormwater
Regulatory Fund
Districtwide
Stormwater
Fund
Proposed SW
Capital Fund
OMCI Funds
Total TOTAL
Operations Department Stormwater Labor (4,939,320)$ ‐$ ‐$ ‐$ ‐$ 4,939,320$ ‐$ ‐$ ‐$
Operations Department Stormwater Equipment (2,930,880) ‐ ‐ ‐ ‐ 2,930,880 ‐ ‐ ‐
Operations Department Stormwater Supplies (1,793,892) ‐ ‐ ‐ ‐ 1,793,892 ‐ ‐ ‐
Operations Department Stormwater Overhead (4,766,901) ‐ ‐ ‐ ‐ 4,766,901 ‐ ‐ ‐
(14,430,993) ‐ ‐ ‐ ‐ 14,430,993 ‐ ‐ ‐
Engineering Department Stormwater Labor (4,053,234) ‐ ‐ ‐ 2,893,355 1,159,879 ‐ ‐ ‐
Engineering Department Stormwater Overhead (6,360,335) ‐ ‐ ‐ 4,540,253 1,820,082 ‐ ‐ ‐
Engineering Department SW CIRP Interfund Labor (5,511,812) ‐ ‐ ‐ ‐ 4,378,287 ‐ 1,133,525 ‐
(15,925,382) ‐ ‐ ‐ 7,433,608 7,358,249 ‐ 1,133,525 ‐
(30,356,375)$ ‐$ ‐$ ‐$ 7,433,608$ 21,789,242$ ‐$ 1,133,525$ ‐$
(8,220,160) 11,327 8,301 8,200,532 ‐ ‐ ‐ ‐ ‐
Total Interfund Labor (38,576,535)$ 11,327$ 8,301$ 8,200,532$ 7,433,608$ 21,789,242$ ‐$ 1,133,525$ ‐$
Engineering Department Wastewater Subtotal
Stormwater Subtotal
Operations Department Stormwater Subtotal
Engineering Department Stormwater Subtotal
Metropolitan Saint Louis Sewer District
FY26 Interfund Transfer Activity
69
FY24 BUDGET
70
GENERAL
FUND
A fund established by administrative action to finance the ordinary operations of the
District. It is used to account for all revenues and activities not provided for in any
other fund.
71
METROPOLITAN ST. LOUIS SEWER DISTRICT
CHANGES IN FUND BALANCE
1101 - General Fund
FY21 FY22 FY23 FY23 FY24 FY25 FY26
Actual Actual Budget Forecast Budget Budget Budget
FUND BALANCE B.O.P.$79,587,863 $60,440,185 $66,030,855 $72,930,678 $53,534,442 $39,833,851 $1,719,090
Wastewater User Charge (884,771) 1,030,211 948,182 1,062,089 1,908,180 2,241,700 2,629,100
Stormwater User Charge 6,321 6,637 -----
Taxes (106,382) (27,814)-324 ---
Interest on Investments 64,654 (1,060,156) 672,056 (87,503) 462,811 200,139 3,479
Connection and Other Fees 2,090,923 2,422,014 2,305,000 2,790,311 2,055,000 2,055,000 2,055,000
Proceeds from Sale of Property 158,653 174,195 198,000 175,154 162,000 162,000 162,000
Rental Income 323,662 372,377 346,000 372,555 360,000 360,000 360,000
Miscellaneous 3,870,736 6,170,401 2,000,000 2,909,269 1,852,000 1,852,000 1,852,000
Total Revenues 5,523,795 9,087,865 6,469,238 7,222,199 6,799,991 6,870,839 7,061,579
Personnel Services 112,176,573 108,443,484 121,734,231 108,486,185 123,230,681 127,242,768 131,283,596
Supplies 16,716,261 17,296,103 19,526,467 20,304,710 22,398,083 22,859,254 23,339,298
Utilities 14,964,455 16,291,215 18,024,322 16,371,106 18,722,942 19,245,781 19,785,936
Contractual Services 46,873,332 48,309,485 55,055,955 57,898,208 61,300,237 58,533,518 59,914,353
Capital Outlay 7,600,174 10,435,673 5,396,200 7,185,393 5,494,546 5,845,170 5,967,918
Construction and Engineering 23,583,412 26,247,304 20,330,000 24,704,574 16,760,000 17,420,000 14,500,000
Lease Financing - 154,661 -----
Interfund Labor Transfers (31,334,944) (30,947,581) (36,121,608) (31,057,973) (36,270,030) (37,409,151) (38,576,535)
Total Expenditures 190,579,262 196,230,344 203,945,567 203,892,203 211,636,459 213,737,339 216,214,567
Net Operating Income (Loss) (185,055,467) (187,142,479) (197,476,329) (196,670,004) (204,836,468) (206,866,500) (209,152,988)
Interfund Transfers 165,907,789 199,632,971 180,795,582 177,273,769 191,135,877 168,751,739 208,155,817
Increase (Decrease) in Fund Bal. (19,147,678) 12,490,492 (16,680,747) (19,396,235) (13,700,591) (38,114,761) (997,171)
Percentage of Change -24%21%-25%-27%-26%-96%-58%
FUND BALANCE E.O.P.$60,440,185 $72,930,678 $49,350,108 $53,534,442 $39,833,851 $1,719,090 $721,920
72
METROPOLITAN ST. LOUIS SEWER DISTRICT
FY24 General Fund Budget and Two Year Projection
Total District
Actual Actual Budget Forecast Budget Projected Projected
FY21 FY22 FY23 FY23 FY24 FY25 FY26
51010 Salaries & Wages 69,858,277 69,864,419 78,030,809 68,552,032 79,571,626 81,983,495 84,442,999
51020 Overtime 1,596,189 1,909,978 2,579,808 2,580,082 2,598,884 2,697,451 2,778,374
51030 Compensatory Pay Accrual (908)94,531 -47,447 ---
51040 Sick Leave Accrual 799,410 792,714 828,480 767,574 786,720 810,322 834,631
51050 Vacation Accrual 3,289,246 441,564 1,223,160 1,223,160 1,259,880 1,297,676 1,336,607
51060 Worker's Compensation Pay 82,657 121,122 -111,371 ---
51070 Board Member Fees 1,600 2,925 3,750 3,750 3,750 3,750 3,750
51080 Floating Holiday Accrual 53,879 (60,629)-35,384 ---
51090 Civil Service Commision Fees 1,745 200 2,500 2,500 2,500 2,552 2,606
51100 Emp Service & Incentive Awards 15,778 27,495 75,000 75,000 104,000 106,184 108,414
51120 Membership & Licensing Fees 237,081 191,247 280,898 283,129 300,094 306,395 312,830
51130 Education Assistance Program 73,700 24,370 175,000 175,000 175,000 178,675 182,427
51210 FICA Taxes 5,254,936 5,284,212 6,166,712 5,289,240 6,286,044 6,474,625 6,668,864
51220 Group Insurance 8,694,662 8,644,743 11,951,896 9,211,524 11,816,360 12,731,441 13,719,064
51230 Pension Contributions-Defined
Benefit Plan 12,771,525 12,243,539 12,300,000 12,300,000 11,633,522 11,633,522 11,633,522
51231 Pension Contributions-Defined
Contribution Plan 2,349,920 2,626,606 3,074,487 2,737,863 3,377,419 3,377,419 3,377,419
51233 DC Plan-Matching Contributions 583,922 627,796 873,092 659,110 964,977 964,977 964,977
51240 Unemployment Insurance 13,031 613 25,000 25,000 30,000 30,900 31,827
51300 Other Post Employment Benefits 1,724,120 1,927,360 1,725,000 1,927,360 1,900,000 2,052,000 2,216,160
51510 Temporary Help 4,775,801 3,678,678 2,418,640 2,479,662 2,419,906 2,591,383 2,669,125
Total Personnel Services $112,176,573 $108,443,484 $121,734,231 $108,486,185 $123,230,681 $127,242,768 $131,283,596
52010 Fuels,Lubricants,Gases 1,007,918 1,397,204 1,418,893 1,618,935 1,624,608 1,658,725 1,693,558
52020 Motor Vehicle Parts & Equip 382,539 470,179 474,225 521,490 493,455 503,818 514,398
52030 Machinery & Equipment Parts 4,524,405 3,764,706 4,618,140 5,137,290 4,979,367 5,083,934 5,190,696
52040 Machinery & Equipment - Non-
Capital 109,341 354,396 119,576 304,921 205,300 209,611 214,013
52050 Construction & Bldg Supplies 2,304,179 2,330,903 2,773,250 2,795,250 2,918,975 2,980,273 3,042,859
52070 Hardware 132,111 126,261 146,179 144,278 153,086 156,301 159,584
52080 Hose Supplies 190,629 199,836 198,064 201,964 203,083 207,348 211,702
52090 Electrical Supplies 1,272,242 1,184,486 1,331,510 1,311,972 1,439,609 1,469,841 1,500,707
52100 Instrument Supplies 806,159 882,657 808,449 963,360 766,985 783,092 799,537
52110 Chemical Supplies 2,932,415 3,868,240 3,992,150 4,021,825 5,243,197 5,344,116 5,456,342
52120 Laboratory Supplies 102,357 166,467 139,970 140,008 143,330 146,340 149,413
52130 Engineering & Drafting Supply 579 300 3,100 3,100 3,100 3,165 3,232
73
METROPOLITAN ST. LOUIS SEWER DISTRICT
FY24 General Fund Budget and Two Year Projection
Total District
Actual Actual Budget Forecast Budget Projected Projected
FY21 FY22 FY23 FY23 FY24 FY25 FY26
52150 Plumbing Supplies 446,404 443,466 456,054 430,929 541,994 553,376 564,997
52160 Paint Supplies 41,421 56,591 63,075 69,950 67,350 68,764 70,208
52170 Safety Supplies 501,487 380,819 503,994 513,720 428,676 437,678 446,869
52220 Janitorial Supplies 120,356 120,203 155,887 156,393 146,868 149,952 153,101
52240 Hand Tools 441,308 502,173 390,115 394,440 391,836 400,065 408,466
52280 Uniforms 287,739 301,909 354,067 351,127 349,622 356,964 364,460
52300 Safety Footwear 164,842 153,433 186,980 187,045 189,400 193,377 197,438
52310 Telephone/Communic
Equip/Suppl 23,622 17,588 14,960 24,560 468,552 478,392 488,438
52320 Office Supplies 86,926 82,348 108,340 103,552 105,975 108,200 110,473
52330 Computer Supplies 559,973 186,078 577,787 537,676 641,436 654,906 668,659
52340 Computer Equipment - Non-
Capital 354,538 468,807 373,781 416,013 482,098 492,222 502,559
52360 Grounds Supplies 19,446 20,267 27,320 27,695 23,780 24,279 24,789
52370 Photo & Video Supplies 3,943 14,872 20,800 21,211 13,225 13,503 13,786
52380 Publications/Training Supplies 122,603 121,822 160,756 162,695 234,360 239,282 244,306
52390 Administrative Supplies 36,185 42,589 80,470 86,620 83,620 85,376 87,169
52400 Furniture & Office Equipment -
Non-Capital 85,931 83,093 28,575 38,168 55,195 56,354 57,538
52990 Inventory (I/D)(341,096)(445,083)-(379,895)---
52991 Inventory Obsolence (4,239)(509)-(1,582)---
Total Supplies $16,716,261 $17,296,103 $19,526,467 $20,304,710 $22,398,083 $22,859,254 $23,339,298
53060 Electric Usage 11,521,974 11,605,489 13,820,400 12,161,489 13,995,132 14,317,020 14,646,311
53070 Natural Gas Usage 1,813,980 2,974,111 2,456,790 2,534,580 2,933,397 3,021,399 3,112,041
53080 Water Usage 882,766 974,844 948,557 876,762 1,161,409 1,242,708 1,329,697
53270 Telephone Usage 745,735 736,770 798,575 798,275 633,004 664,654 697,887
Total Usage $14,964,455 $16,291,215 $18,024,322 $16,371,106 $18,722,942 $19,245,781 $19,785,936
54010 Postage 1,974,668 1,960,966 2,223,330 2,223,330 2,303,746 2,352,125 2,401,519
54050 Office System Services 3,797,771 4,789,583 4,602,979 4,723,390 4,420,488 4,207,018 4,295,366
54060 Printing Services 442,401 547,277 531,347 690,946 734,743 750,173 766,641
54080 Advertising Services 252,912 278,555 591,300 551,300 304,000 310,384 316,902
54100 Travel Expenses 69,884 95,532 291,209 312,670 329,941 341,158 348,323
54120 Photo Services -6,000 7,500 7,500 7,500 7,657 7,818
54140 Training Programs/Seminar Fees 266,523 342,751 439,025 466,008 458,524 477,240 487,262
54141 Required Training Programs 277,123 195,503 228,475 232,628 360,000 367,560 375,279
54160 Data Imaging Services 13,566 40,864 52,000 52,000 44,500 45,434 46,389
74
METROPOLITAN ST. LOUIS SEWER DISTRICT
FY24 General Fund Budget and Two Year Projection
Total District
Actual Actual Budget Forecast Budget Projected Projected
FY21 FY22 FY23 FY23 FY24 FY25 FY26
54180 Courier And Freight 123,667 149,817 161,262 201,238 210,629 215,052 219,569
54190 Property & Other Space Rental 84,104 95,180 104,420 119,700 120,000 122,520 125,093
54350 Bill Payment Services 2,399,398 2,792,388 2,721,116 2,240,000 2,500,000 2,552,500 2,606,102
54360 Banking Services Total 50,335 42,520 50,000 50,000 50,000 51,050 52,122
54370 Board Of Election Commission 647,438 ---1,000,000 - -
54390 Hospital & Medical Services 119,194 136,452 303,000 303,000 303,000 309,363 315,860
54400 Judgments & Claims Settlements 1,810 14,012 25,000 25,000 24,000 24,504 25,019
54420 Court Costs & Lien Fees (39,461)211,435 260,000 393,500 361,500 369,091 376,842
54440 Easement Acquisitions/Fees 32,749 24,403 34,000 34,000 34,000 34,714 35,443
54450 Collection Services 6,648,418 6,347,038 7,602,000 7,602,000 7,602,000 7,761,642 7,924,636
54455 Commission Fee - St. Louis
County (365)78 -20 ---
54460 Commission Fee - St. Louis City (11)1 - ----
54470 Water Agency Data Services 517,856 519,535 550,000 550,000 596,750 609,282 622,077
54510 Temporary Help (Contracted)- ---1,665,864 --
54520 Professional Service 11,192,903 12,343,457 17,108,554 17,320,415 15,846,159 14,928,203 15,241,695
54530 Building Repairs & Services 1,750,506 1,804,541 1,501,415 2,072,915 4,425,062 4,597,218 4,693,759
54540 Janitorial Services 1,734,626 1,077,058 1,205,800 1,196,300 1,195,283 1,220,384 1,246,012
54550 Grounds Services 709,760 843,871 955,529 1,024,528 1,027,055 1,048,623 1,070,644
54560 Motor Vehicle Services 311,809 193,524 369,428 371,498 416,028 428,509 441,364
54570 Machinery & Equipment Services 3,884,258 3,169,656 3,338,935 3,964,250 3,868,560 3,885,927 3,975,303
54580 Equipment Rental 606,153 466,672 483,448 531,233 551,609 568,157 585,202
54590 Sewer Rep & Structure Cleaning 1,605,122 2,169,643 1,570,650 1,974,350 1,755,450 1,878,332 2,009,815
54600 Electrical Repair Services 1,064,250 1,056,139 1,423,250 1,497,565 1,383,800 1,452,990 1,525,640
54610 Instrument Repair Services 356,936 711,215 425,086 792,786 534,889 546,122 557,590
54620 Plumbing Services 1,026,392 572,465 780,316 1,267,134 928,308 947,802 967,706
54630 HVAC Services 494,790 397,706 439,562 586,562 755,208 771,067 787,260
54640 Damage Repairs & Services 3,566 3,713 13,000 13,000 11,200 11,435 11,675
54650 Waste Hauling 1,504,330 1,549,587 1,680,642 1,689,142 1,631,715 1,665,981 1,700,967
54660 Ash Hauling 541,696 1,218,008 365,222 30,222 404,010 412,494 421,157
54670 Other Governmental Fees 1,126,421 1,128,519 1,160,866 1,237,026 1,286,689 1,313,709 1,341,297
54680 Laboratory Testing Services 423,699 238,803 635,490 723,485 629,340 642,556 656,050
54690 Safety Services 70,704 40,214 114,050 116,050 180,335 245,382 250,535
54700 Asbestos Removal Services 57,306 117,823 30,000 34,068 65,000 66,365 67,759
54710 Community Outreach Programs 257,820 175,675 215,250 215,250 447,352 456,746 466,338
54720 Tree Removal/Weed Spraying 406,253 377,327 461,500 461,500 526,000 537,046 548,324
75
METROPOLITAN ST. LOUIS SEWER DISTRICT
FY24 General Fund Budget and Two Year Projection
Total District
Actual Actual Budget Forecast Budget Projected Projected
FY21 FY22 FY23 FY23 FY24 FY25 FY26
54730 Maintenance Repairs - --700 ---
54810 I(D) Landfill Closure Cost 64,055 63,980 -----
Total Contractual Services $46,873,332 $48,309,485 $55,055,955 $57,898,208 $61,300,237 $58,533,518 $59,914,353
55030 Structural Improvements 889,849 545,481 240,000 526,453 48,846 395,378 403,681
55040 Processing Equipment 2,247,882 3,772,962 617,000 2,183,370 710,000 724,910 740,133
55050 Auxiliary Equipment 1,382 780,020 8,500 213,170 33,500 34,203 34,922
55060 Motor Vehicles 3,053,681 3,482,899 2,955,000 2,955,000 2,800,000 2,858,800 2,918,835
55070 Machinery & Implements 667,745 361,995 472,000 351,000 367,000 374,707 382,576
55080 Instruments & Apparatus 82,966 728,269 80,700 366,400 86,200 88,010 89,858
55090 Furniture & Office Equipment 99,208 (48,666)31,500 31,500 126,500 21,951 22,412
55110 Computer Equipment 557,462 297,009 991,500 558,500 1,322,500 1,347,209 1,375,501
55200 Expenditure - Right of Use Asset -515,702 -----
Total Capital Outlay $7,600,174 $10,435,673 $5,396,200 $7,185,393 $5,494,546 $5,845,170 $5,967,918
57500 Expenditure Lease Financing
Principal -147,673 -----
57510 Expenditure Lease Financing
Interest -6,988 -----
Lease Financing $-$154,661 $-$- $- $-$-
Total General Fund Operating
Expense $198,330,795 $200,930,621 $219,891,836 $210,400,263 $231,146,489 $233,726,490 $240,291,102
76
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77
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79
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80
BOARD OF
TRUSTEES
Board of Trustees
Executive
Director
General Counsel
Rate
Commission
Internal Auditor
Civil Service
Commission
Information Technology Operations Engineering Finance Human Resources
Secretary-Treasurer
81
Actual Actual Budget Forecast Budget Projected Projected
FY21 FY22 FY23 FY23 FY24 FY25 FY26
51070 Board Member Fees 1,600 2,925 3,750 3,750 3,750 3,750 3,750
51120 Membership & Licensing Fees 18 -600 600 600 613 625
Total Personnel Services $1,618 $2,925 $4,350 $4,350 $4,350 $4,363 $4,375
54140 Training Programs/Seminar Fees -4,000 6,000 6,000 6,000 6,126 6,255
Total Contractual Services $ -$4,000 $6,000 $6,000 $6,000 $6,126 $6,255
Lease Financing $ -$ -$ -$ -$ -$ -$ -
Total General Fund Operating Expense $1,618 $6,925 $10,350 $10,350 $10,350 $10,489 $10,630
METROPOLITAN ST. LOUIS SEWER DISTRICT
FY24 General Fund Budget and Two Year Projection
T1010 - Board of Trustees Total
82
RATE
COMMISSION
Board of Trustees
Executive
Director
General Counsel
Secretary-Treasurer Internal Auditor
Human Resources Operations Finance Engineering Information Technology
Civil Service
Commission
Rate
Commission
83
Actual Actual Budget Forecast Budget Projected Projected
FY21 FY22 FY23 FY23 FY24 FY25 FY26
52320 Office Supplies --500 500 ---
52390 Administrative Supplies --500 500 ---
Total Supplies $ -$ -$1,000 $1,000 $ -$ -$ -
54080 Advertising Services (16)-250,000 250,000 ---
54180 Courier And Freight --1,000 1,000 ---
54520 Professional Service --450,000 450,000 ---
Total Contractual Services $16 $ -$701,000 $701,000 $ -$ -$ -
Lease Financing $ - $ - $ - $ - $ - $ - $ -
Total General Fund Operating Expense $16 $ -$702,000 $702,000 $ - $ - $ -
METROPOLITAN ST. LOUIS SEWER DISTRICT
FY24 General Fund Budget and Two Year Projection
T1410 - Rate Commission Total
84
CIVIL SERVICE
COMMISSION
Board
of Trustees
Executive
Director
General Counsel
Rate
Commission
Secretary-Treasurer Internal Auditor
Human Resources Operations Finance
Civil Service
Commission
Information Technology Engineering
85
Actual Actual Budget Forecast Budget Projected Projected
FY21 FY22 FY23 FY23 FY24 FY25 FY26
51090 Civil Service Commision Fees 1,745 200 2,500 2,500 2,500 2,552 2,606
Total Personnel Services $1,745 $200 $2,500 $2,500 $2,500 $2,552 $2,606
52090 Electrical Supplies 27 ------
52390 Administrative Supplies 1,798 696 2,500 2,500 2,500 2,552 2,606
Total Supplies $1,825 $696 $2,500 $2,500 $2,500 $2,552 $2,606
54180 Courier And Freight -243 1,500 500 1,000 1,021 1,042
54520 Professional Service 3,683 1,681 5,000 6,000 6,000 6,126 6,255
Total Contractual Services $3,683 $1,924 $6,500 $6,500 $7,000 $7,147 $7,297
Lease Financing $ - $ - $ - $ - $ - $ - $ -
Total General Fund Operating Expense $7,253 $2,820 $11,500 $11,500 $12,000 $12,252 $12,509
METROPOLITAN ST. LOUIS SEWER DISTRICT
FY24 General Fund Budget and Two Year Projection
T2020 - Civil Service Commission Total
86
EXECUTIVE
DIRECTOR
Public
Affairs
Board of Trustees
General Counsel
Rate
Commission
Secretary-Treasurer Internal Auditor
Civil Service
Commission
Human Resources Operations Finance
Executive
Director
Market Street
Engineering Information
Technology
Executive
Director
Diversity District
Administration Security
87
Actual Actual Budget Forecast Budget Projected Projected
FY21 FY22 FY23 FY23 FY24 FY25 FY26
51010 Salaries & Wages 1,464,163 1,610,698 1,717,551 1,728,733 1,883,833 1,940,348 1,998,558
51020 Overtime 8 1,071 -274 ---
51030 Compensatory Pay Accrual ---594 ---
51100 Emp Service & Incentive Awards 4,500 -5,000 5,000 9,000 9,189 9,382
51120 Membership & Licensing Fees 117,862 68,079 134,468 134,918 136,455 139,321 142,246
51210 FICA Taxes 101,865 113,435 131,393 117,118 144,113 148,437 152,890
51220 Group Insurance 173,780 177,580 237,022 194,833 244,258 263,102 283,439
51230 Pension Contributions-Defined
Benefit Plan 212,136 238,215 224,682 278,321 267,918 267,918 267,918
51231 Pension Contributions-Defined
Contribution Plan 61,096 68,868 76,602 73,385 81,600 81,600 81,600
51233 DC Plan-Matching Contributions 15,005 17,680 21,886 18,282 23,314 23,314 23,314
Total Personnel Services $2,150,414 $2,295,627 $2,548,603 $2,551,460 $2,790,491 $2,873,229 $2,959,347
52010 Fuels,Lubricants,Gases ---1,000 1,000 1,021 1,042
52090 Electrical Supplies ---2,500 2,400 2,450 2,502
52220 Janitorial Supplies ---35,000 34,800 35,531 36,277
52300 Safety Footwear 2,302 2,431 3,250 3,750 3,500 3,573 3,649
52310 Telephone/Communic Equip/Suppl 288 ---600 613 625
52320 Office Supplies 3,920 2,020 3,270 3,270 3,770 3,849 3,930
52330 Computer Supplies 240 -1,500 1,633 1,860 1,899 1,939
52340 Computer Equipment - Non-Capital 1,562 -1,500 1,500 1,500 1,531 1,564
52370 Photo & Video Supplies 139 -4,000 4,000 4,000 4,084 4,170
52380 Publications/Training Supplies 253 647 750 750 750 766 782
52390 Administrative Supplies 14,699 19,791 32,350 32,350 32,300 32,978 33,671
Total Supplies $23,403 $24,887 $46,620 $85,753 $86,480 $88,296 $90,150
53060 Electric Usage ---165,519 180,000 184,140 188,375
53080 Water Usage ---6,000 6,000 6,420 6,869
53270 Telephone Usage 13,002 10,875 10,450 11,450 17,850 18,743 19,680
Total Usage $13,002 $10,875 $10,450 $182,969 $203,850 $209,303 $214,924
54010 Postage ---60,000 49,200 50,233 51,288
54050 Office System Services -120 450 450 450 459 469
54060 Printing Services 10,000 2,940 10,000 10,000 10,000 10,210 10,424
54080 Advertising Services 139,103 152,353 155,500 155,500 167,500 171,017 174,609
METROPOLITAN ST. LOUIS SEWER DISTRICT
FY24 General Fund Budget and Two Year Projection
T3000 - Executive Director Department Total
88
Actual Actual Budget Forecast Budget Projected Projected
FY21 FY22 FY23 FY23 FY24 FY25 FY26
METROPOLITAN ST. LOUIS SEWER DISTRICT
FY24 General Fund Budget and Two Year Projection
T3000 - Executive Director Department Total
54100 Travel Expenses 230 9,674 18,432 18,432 37,356 38,140 38,941
54120 Photo Services -6,000 7,500 7,500 7,500 7,657 7,818
54140 Training Programs/Seminar Fees 1,470 5,917 11,520 12,120 14,600 14,907 15,220
54180 Courier And Freight -38 50 50 50 51 52
54190 Property & Other Space Rental ---30,000 30,000 30,630 31,273
54520 Professional Service 584,020 860,674 3,859,200 3,859,200 790,750 807,356 824,310
54530 Building Repairs & Services ---90,000 3,032,800 2,971,518 3,033,920
54540 Janitorial Services ---170,000 168,000 171,528 175,130
54550 Grounds Services ---25,000 40,080 40,922 41,781
54560 Motor Vehicle Services 2,953 3,168 3,100 4,100 3,100 3,193 3,289
54570 Machinery & Equipment Services ---3,500 73,600 3,683 3,768
54600 Electrical Repair Services ---6,000 6,000 6,300 6,615
54620 Plumbing Services ---13,000 12,000 12,252 12,509
54630 HVAC Services ---40,000 39,600 40,432 41,281
54650 Waste Hauling ---4,148 9,960 10,169 10,383
54690 Safety Services ---6,000 6,000 6,126 6,255
54710 Community Outreach Programs 228,185 150,182 197,750 197,750 419,852 428,669 437,671
Total Contractual Services $965,961 $1,191,065 $4,263,502 $4,712,750 $4,918,398 $4,825,453 $4,927,006
55030 Structural Improvements ---140,000 33,846 380,063 388,044
Total Capital Outlay $ -$ -$ -$140,000 $33,846 $380,063 $388,044
Lease Financing $ - $ - $ - $ - $ - $ - $ -
Total General Fund Operating Expense $3,152,780 $3,522,455 $6,869,175 $7,672,932 $8,033,065 $8,376,343 $8,579,473
89
SECRETARY-
TREASURER
Secretary
Treasurer
Information
Governance Treasury
Board of Trustees
Executive
Director
General Counsel
Rate
Commission
Internal Auditor
Civil Service
Commission
Information
Technology Operations Engineering
Audit
Finance Human Resources
Secretary-Treasurer
90
Actual Actual Budget Forecast Budget Projected Projected
FY21 FY22 FY23 FY23 FY24 FY25 FY26
51010 Salaries & Wages 668,963 654,483 702,584 714,908 792,463 816,237 840,724
51020 Overtime 66 23 -----
51120 Membership & Licensing Fees 2,216 2,375 3,895 4,145 4,119 4,205 4,294
51210 FICA Taxes 46,161 45,728 53,748 46,882 60,623 62,442 64,315
51220 Group Insurance 74,817 65,807 86,097 77,581 96,295 103,729 111,752
51230 Pension Contributions-Defined
Benefit Plan 58,699 63,526 62,660 70,628 92,888 92,888 92,888
51231 Pension Contributions-Defined
Contribution Plan 35,208 33,854 37,253 37,460 38,444 38,444 38,444
51233 DC Plan-Matching Contributions 7,725 6,563 10,644 7,058 10,984 10,984 10,984
Total Personnel Services $893,855 $872,358 $956,880 $958,662 $1,095,816 $1,128,929 $1,163,401
52320 Office Supplies 571 421 1,300 1,300 1,300 1,327 1,355
52330 Computer Supplies -247 -----
52380 Publications/Training Supplies 650 685 6,250 5,750 11,450 11,690 11,936
52390 Administrative Supplies -163 700 700 800 817 834
Total Supplies $1,221 $1,516 $8,250 $7,750 $13,550 $13,835 $14,125
54050 Office System Services 24,012 103,529 40,000 41,231 ---
54080 Advertising Services 6,524 6,746 10,000 10,000 10,500 10,720 10,946
54100 Travel Expenses 5,272 889 7,994 10,675 6,776 6,918 7,064
54140 Training Programs/Seminar Fees 4,000 3,532 3,200 3,998 10,400 10,618 10,841
54160 Data Imaging Services 7,452 -15,000 15,000 7,000 7,147 7,297
54180 Courier And Freight 6,639 9,586 10,000 10,000 5,000 5,105 5,212
54190 Property & Other Space Rental 40,000 44,350 42,000 42,000 42,000 42,882 43,783
54360 Banking Services Total 50,335 42,520 50,000 50,000 50,000 51,050 52,122
54370 Board Of Election Commission 647,438 ---1,000,000 --
54400 Judgments & Claims Settlements 47 100 -----
54520 Professional Service 1,073,107 1,066,627 1,245,600 1,245,600 2,172,317 1,758,486 1,795,414
54530 Building Repairs & Services --1,000 1,000 1,000 1,021 1,042
Total Contractual Services $1,864,826 $1,277,879 $1,424,794 $1,429,504 $3,304,993 $1,893,948 $1,933,721
55090 Furniture & Office Equipment --1,500 1,500 1,500 1,531 1,564
55110 Computer Equipment --1,500 1,500 1,500 1,531 1,564
Total Capital Outlay $ -$ -$3,000 $3,000 $3,000 $3,063 $3,127
METROPOLITAN ST. LOUIS SEWER DISTRICT
FY24 General Fund Budget and Two Year Projection
T1100 - Secretary Treasurer Department Total
91
Actual Actual Budget Forecast Budget Projected Projected
FY21 FY22 FY23 FY23 FY24 FY25 FY26
METROPOLITAN ST. LOUIS SEWER DISTRICT
FY24 General Fund Budget and Two Year Projection
T1100 - Secretary Treasurer Department Total
Lease Financing $ - $ - $ - $ - $ - $ - $ -
Total General Fund Operating Expense $2,759,903 $2,151,752 $2,392,924 $2,398,916 $4,417,359 $3,039,775 $3,114,375
92
HUMAN
RESOURCES
Director of Human
Resources
Benefits &
Compensation
Insurance &
Claims
Board of Trustees
Executive
Director
General Counsel
Rate
Commission
Secretary-Treasurer Internal Auditor
Civil Service
Commission
Information
Technology Operations Human Resources Engineering
Talent
Development
Finance
93
Actual Actual Budget Forecast Budget Projected Projected
FY21 FY22 FY23 FY23 FY24 FY25 FY26
51010 Salaries & Wages 1,525,570 1,434,236 1,825,907 1,316,478 1,558,212 1,604,958 1,653,107
51020 Overtime 9,163 5,652 10,000 10,000 8,000 8,240 8,487
51030 Compensatory Pay Accrual (1,986)84,243 -39,443 ---
51040 Sick Leave Accrual 799,410 792,714 828,480 767,574 786,720 810,322 834,631
51050 Vacation Accrual 3,289,246 441,564 1,223,160 1,223,160 1,259,880 1,297,676 1,336,607
51080 Floating Holiday Accrual 53,879 (60,629)-35,384 ---
51100 Emp Service & Incentive Awards 11,278 27,495 70,000 70,000 95,000 96,995 99,032
51120 Membership & Licensing Fees 3,959 7,570 10,400 10,400 15,057 15,373 15,696
51130 Education Assistance Program 73,700 24,370 175,000 175,000 175,000 178,675 182,427
51210 FICA Taxes 117,179 110,224 140,447 96,857 119,815 123,410 127,112
51220 Group Insurance 837,518 847,268 1,215,310 990,332 1,049,398 1,132,769 1,222,797
51230 Pension Contributions-Defined
Benefit Plan 100,652 42,678 54,920 26,207 25,221 25,221 25,221
51231 Pension Contributions-Defined
Contribution Plan 86,047 91,743 117,359 87,304 104,451 104,451 104,451
51233 DC Plan-Matching Contributions 21,355 22,335 33,531 20,826 29,843 29,843 29,843
51240 Unemployment Insurance 13,031 613 25,000 25,000 30,000 30,900 31,827
51300 Other Post Employment Benefits 1,724,120 1,927,360 1,725,000 1,927,360 1,900,000 2,052,000 2,216,160
Total Personnel Services $8,664,121 $5,799,437 $7,454,514 $6,821,324 $7,156,597 $7,510,833 $7,887,399
52170 Safety Supplies 6,655 3,809 24,000 24,000 10,000 10,210 10,424
52300 Safety Footwear 996 1,896 2,250 2,250 4,000 4,084 4,170
52310 Telephone/Communic Equip/Suppl 432 165 -----
52320 Office Supplies 8,547 8,928 10,000 10,000 10,000 10,210 10,424
52330 Computer Supplies 77 ------
52340 Computer Equipment - Non-Capital 3,288 ------
52370 Photo & Video Supplies -7,287 10,000 10,000 5,000 5,105 5,212
52380 Publications/Training Supplies 1,214 1,237 1,600 1,600 1,100 1,123 1,147
52390 Administrative Supplies 4,297 5,707 10,000 10,000 12,000 12,252 12,509
Total Supplies $25,505 $29,028 $57,850 $57,850 $42,100 $42,984 $43,887
53270 Telephone Usage 10,407 8,188 7,000 7,000 4,500 4,725 4,961
Total Usage $10,407 $8,188 $7,000 $7,000 $4,500 $4,725 $4,961
54010 Postage --100 100 100 102 104
54050 Office System Services 4,668 3,040 5,000 5,000 5,000 5,105 5,212
METROPOLITAN ST. LOUIS SEWER DISTRICT
FY24 General Fund Budget and Two Year Projection
T2500 - Human Resources Department Total
94
Actual Actual Budget Forecast Budget Projected Projected
FY21 FY22 FY23 FY23 FY24 FY25 FY26
METROPOLITAN ST. LOUIS SEWER DISTRICT
FY24 General Fund Budget and Two Year Projection
T2500 - Human Resources Department Total
54060 Printing Services 2,602 1,990 5,700 5,700 2,000 2,042 2,085
54080 Advertising Services 25,219 23,989 30,000 30,000 30,000 30,630 31,273
54100 Travel Expenses 1,817 1,780 6,448 10,848 8,531 8,710 8,893
54140 Training Programs/Seminar Fees 50,285 52,468 152,590 152,590 158,300 161,624 165,018
54141 Required Training Programs 262,680 189,363 210,000 210,000 360,000 367,560 375,279
54160 Data Imaging Services 596 864 2,000 2,000 2,500 2,552 2,606
54180 Courier And Freight 80 194 1,700 1,700 1,700 1,736 1,772
54390 Hospital & Medical Services 119,194 136,452 303,000 303,000 303,000 309,363 315,860
54520 Professional Service 291,341 1,407,480 833,000 875,000 1,233,000 1,258,893 1,285,330
54530 Building Repairs & Services 627,928 266,804 70,000 70,000 -204,200 208,488
54560 Motor Vehicle Services 1,295 792 2,700 2,700 ---
54690 Safety Services 14,826 8,735 12,000 12,000 75,000 137,835 140,730
Total Contractual Services $1,402,531 $2,093,948 $1,634,238 $1,680,638 $2,179,130 $2,490,352 $2,542,650
Lease Financing $ - $ - $ - $ - $ - $ - $ -
Total General Fund Operating Expense $10,102,565 $7,930,602 $9,153,602 $8,566,812 $9,382,327 $10,048,895 $10,478,896
95
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
Technology Human Resources
Purchasing
Finance Operations
96
Actual Actual Budget Forecast Budget Projected Projected
FY21 FY22 FY23 FY23 FY24 FY25 FY26
51010 Salaries & Wages 3,221,722 3,338,319 3,738,423 3,165,090 3,613,201 3,721,597 3,833,245
51020 Overtime 60,677 59,120 53,760 53,760 59,050 60,822 62,646
51030 Compensatory Pay Accrual 289 2,915 -346 ---
51120 Membership & Licensing Fees 8,686 9,727 8,966 9,026 9,306 9,501 9,700
51210 FICA Taxes 236,380 247,479 290,102 242,662 280,927 289,355 298,036
51220 Group Insurance 442,482 446,171 630,150 424,017 586,423 631,700 680,564
51230 Pension Contributions-Defined
Benefit Plan 400,895 378,451 386,520 349,895 331,790 331,790 331,790
51231 Pension Contributions-Defined
Contribution Plan 145,731 163,647 194,339 160,840 191,749 191,749 191,749
51233 DC Plan-Matching Contributions 35,328 35,615 50,192 34,406 54,786 54,786 54,786
51510 Temporary Help 111,926 132,764 30,000 166,021 25,000 25,750 26,522
Total Personnel Services $4,664,116 $4,814,208 $5,382,451 $4,606,062 $5,152,231 $5,317,049 $5,489,038
52010 Fuels,Lubricants,Gases 122 589 1,000 ----
52090 Electrical Supplies 788 1,377 2,500 12 ---
52220 Janitorial Supplies 23,053 17,856 35,000 6 ---
52300 Safety Footwear --1,400 1,000 250 255 261
52310 Telephone/Communic Equip/Suppl 180 ------
52320 Office Supplies 19,143 16,373 20,890 20,902 20,550 20,982 21,422
52330 Computer Supplies 190 192 500 688 200 204 208
52340 Computer Equipment - Non-Capital 232 ---250 255 261
52380 Publications/Training Supplies 2,815 4,371 4,850 4,850 5,300 5,411 5,525
52390 Administrative Supplies 2,209 2,696 5,600 5,800 5,600 5,718 5,838
Total Supplies $48,732 $43,453 $71,740 $33,258 $32,150 $32,825 $33,514
53060 Electric Usage 164,118 162,764 175,000 ----
53080 Water Usage 3,267 5,023 6,000 ----
53270 Telephone Usage 1,308 1,100 1,000 ----
Total Usage $168,693 $168,886 $182,000 $ -$ -$ -$ -
54010 Postage 1,974,571 1,960,966 2,223,200 2,163,200 2,254,446 2,301,789 2,350,127
54050 Office System Services -22,800 17,500 17,500 ---
54060 Printing Services 417,271 528,198 490,000 646,499 700,876 715,595 731,337
54080 Advertising Services 83,271 75,626 103,000 63,000 63,000 64,323 65,674
54100 Travel Expenses 373 4,218 30,411 30,463 28,071 31,928 32,598
METROPOLITAN ST. LOUIS SEWER DISTRICT
FY24 General Fund Budget and Two Year Projection
T4000 - Finance Department Total
97
Actual Actual Budget Forecast Budget Projected Projected
FY21 FY22 FY23 FY23 FY24 FY25 FY26
METROPOLITAN ST. LOUIS SEWER DISTRICT
FY24 General Fund Budget and Two Year Projection
T4000 - Finance Department Total
54140 Training Programs/Seminar Fees 6,013 10,786 20,645 20,645 24,295 28,277 28,870
54160 Data Imaging Services - ------
54180 Courier And Freight 450 350 3,970 3,970 3,970 4,053 4,138
54190 Property & Other Space Rental -30,000 30,000 ----
54350 Bill Payment Services 2,399,398 2,792,388 2,721,116 2,240,000 2,500,000 2,552,500 2,606,102
54420 Court Costs & Lien Fees (48,508)206,600 250,000 384,000 350,000 357,350 364,854
54450 Collection Services 6,648,418 6,347,038 7,602,000 7,602,000 7,602,000 7,761,642 7,924,636
54470 Water Agency Data Services 517,856 519,535 550,000 550,000 596,750 609,282 622,077
54520 Professional Service 5,364,722 5,358,722 5,341,000 5,517,000 5,677,358 5,796,582 5,918,311
54530 Building Repairs & Services 85,985 117,308 90,000 ----
54540 Janitorial Services 218,466 137,987 170,000 ----
54550 Grounds Services 35,303 27,873 25,000 ----
54560 Motor Vehicle Services 139 ------
54570 Machinery & Equipment Services 6,000 2,310 3,500 ----
54600 Electrical Repair Services 2,354 1,849 6,000 ----
54620 Plumbing Services 5,417 6,754 13,000 ----
54630 HVAC Services 26,790 39,448 40,000 ----
54650 Waste Hauling 3,973 3,959 4,148 ----
54690 Safety Services 2,213 1,232 6,000 ----
Total Contractual Services $17,750,473 $18,195,947 $19,740,490 $19,238,277 $19,800,766 $20,223,321 $20,648,726
55030 Structural Improvements 534,750 (61,906)140,000 ----
Total Capital Outlay $534,750 $61,906 $140,000 $ -$ -$ -$ -
Lease Financing $ - $ - $ - $ - $ - $ - $ -
Total General Fund Operating Expense $23,166,764 $23,160,588 $25,516,681 $23,877,597 $24,985,147 $25,573,195 $26,171,278
98
INFORMATION
TECHNOLOGY
ES Retooling Infrastructure
Operations
Board of Trustees
Executive
Director
General Counsel
Rate
Commission
Secretary-Treasurer Internal Auditor
Civil Service
Commission
Human Resources Operations Finance Information
Technology
Director of
Information
Technology
Business
Technology
Engineering
End-User
Computing IT
99
Actual Actual Budget Forecast Budget Projected Projected
FY21 FY22 FY23 FY23 FY24 FY25 FY26
51010 Salaries & Wages 3,871,362 4,093,924 4,934,011 4,276,839 5,082,979 5,260,188 5,417,994
51020 Overtime 5,365 6,871 8,600 8,600 8,000 28,840 29,705
51030 Compensatory Pay Accrual (2,676)2,115 -4,962 ---
51120 Membership & Licensing Fees 7,209 9,577 12,197 12,197 12,779 13,047 13,321
51210 FICA Taxes 295,945 301,092 378,110 320,988 389,460 401,144 413,178
51220 Group Insurance 343,260 393,327 572,866 433,176 582,681 627,558 675,987
51230 Pension Contributions-Defined
Benefit Plan 707,448 701,304 690,335 721,800 694,109 694,109 694,109
51231 Pension Contributions-Defined
Contribution Plan 131,119 157,580 213,130 173,358 227,723 227,723 227,723
51233 DC Plan-Matching Contributions 27,536 32,617 60,894 34,827 65,064 65,064 65,064
51510 Temporary Help 4,663,864 3,545,914 2,388,640 2,313,641 2,394,906 2,565,633 2,642,602
Total Personnel Services $10,050,431 $9,244,322 $9,258,783 $8,300,389 $9,457,700 $9,883,306 $10,179,683
52090 Electrical Supplies -1,239 -----
52220 Janitorial Supplies 129 ------
52240 Hand Tools -45 -----
52300 Safety Footwear 769 (231)-----
52310 Telephone/Communic Equip/Suppl 5,363 4,319 7,500 7,500 458,712 468,345 478,180
52320 Office Supplies 6,590 3,379 2,400 2,400 5,200 5,309 5,421
52330 Computer Supplies 520,716 99,092 125,461 125,561 616,600 629,549 642,769
52340 Computer Equipment - Non-Capital 336,124 438,156 350,000 350,000 455,460 465,025 474,790
52380 Publications/Training Supplies 42,265 43,669 44,820 44,820 109,980 112,290 114,648
52390 Administrative Supplies 1,545 260 4,500 6,500 2,500 2,552 2,606
52400 Furniture & Office Equipment - Non-
Capital 180 4,272 - - - - -
Total Supplies $913,681 $594,199 $534,681 $536,781 $1,648,452 $1,683,069 $1,718,414
53270 Telephone Usage 365,066 371,515 434,214 434,214 414,000 434,700 456,435
Total Usage $365,066 $371,515 $434,214 $434,214 $414,000 $434,700 $456,435
54010 Postage 97 ------
54050 Office System Services 3,728,027 4,663,656 4,512,751 4,628,306 4,398,248 4,184,311 4,272,182
54100 Travel Expenses (974)16,523 31,400 31,400 43,608 45,544 46,501
54140 Training Programs/Seminar Fees 69,944 111,984 57,830 61,000 49,950 56,614 57,803
54180 Courier And Freight 1,141 1,364 -----
54510 Temporary Help (Contracted)----1,665,864 --
METROPOLITAN ST. LOUIS SEWER DISTRICT
FY24 General Fund Budget and Two Year Projection
T4500 - Information Technology Department Total
100
Actual Actual Budget Forecast Budget Projected Projected
FY21 FY22 FY23 FY23 FY24 FY25 FY26
METROPOLITAN ST. LOUIS SEWER DISTRICT
FY24 General Fund Budget and Two Year Projection
T4500 - Information Technology Department Total
54520 Professional Service 1,498,988 1,425,423 1,826,004 1,816,004 2,587,484 1,850,546 1,889,408
54530 Building Repairs & Services 89,553 48,187 20,000 20,000 ---
54600 Electrical Repair Services -14,937 -----
Total Contractual Services $5,386,777 $6,282,073 $6,447,985 $6,556,710 $8,745,153 $6,137,016 $6,265,893
55090 Furniture & Office Equipment 75,304 (45,617)10,000 10,000 ---
55110 Computer Equipment 487,462 136,993 500,000 500,000 613,000 625,873 639,016
Total Capital Outlay $562,767 $91,376 $510,000 $510,000 $613,000 $625,873 $639,016
Lease Financing $ - $ - $ - $ - $ - $ - $ -
Total General Fund Operating Expense $17,278,721 $16,583,485 $17,185,663 $16,338,094 $20,878,305 $18,763,965 $19,259,442
101
GENERAL
COUNSEL
General
Counsel
Administration District
Administration
Engineering
Board of Trustees
Executive
Director
Rate
Commission
Secretary-Treasurer Internal Auditor
Civil Service
Commission
Information
Technology
Litigation &
Claims
Operations General Counsel Human Resources Finance
102
Actual Actual Budget Forecast Budget Projected Projected
FY21 FY22 FY23 FY23 FY24 FY25 FY26
51010 Salaries & Wages 901,655 912,211 944,050 908,548 957,743 986,475 1,016,070
51020 Overtime 50 ------
51030 Compensatory Pay Accrual -20 -167 ---
51120 Membership & Licensing Fees 6,245 6,715 6,865 6,865 6,229 6,360 6,493
51210 FICA Taxes 62,420 63,695 72,220 63,969 73,267 75,465 77,729
51220 Group Insurance 75,423 77,345 99,541 79,554 94,417 101,671 109,498
51230 Pension Contributions-Defined
Benefit Plan 187,035 202,367 197,654 208,441 171,618 171,618 171,618
51231 Pension Contributions-Defined
Contribution Plan 26,894 26,674 28,459 27,757 35,581 35,581 35,581
51233 DC Plan-Matching Contributions 6,330 6,421 8,131 6,883 10,166 10,166 10,166
Total Personnel Services $1,266,052 $1,295,448 $1,356,919 $1,302,184 $1,349,021 $1,387,336 $1,427,155
52300 Safety Footwear 250 250 -----
52320 Office Supplies 4,951 3,554 5,300 5,300 5,500 5,615 5,733
52330 Computer Supplies 131 ------
52370 Photo & Video Supplies --100 100 125 128 130
52380 Publications/Training Supplies 65,354 68,653 85,000 85,000 87,500 89,337 91,214
52390 Administrative Supplies 1,032 -1,500 1,500 1,750 1,787 1,824
Total Supplies $71,718 $72,456 $91,900 $91,900 $94,875 $96,867 $98,902
53270 Telephone Usage 480 480 750 750 750 788 827
Total Usage $480 $480 $750 $750 $750 $788 $827
54060 Printing Services -171 200 200 250 255 261
54100 Travel Expenses 428 3,660 5,610 15,610 15,072 15,389 15,712
54140 Training Programs/Seminar Fees 611 5,378 6,350 6,900 7,645 7,806 7,969
54180 Courier And Freight 257 485 750 750 1,000 1,021 1,042
54400 Judgments & Claims Settlements 1,764 24,683 25,000 25,000 24,000 24,504 25,019
54420 Court Costs & Lien Fees 7,260 3,957 8,000 8,000 10,000 10,210 10,424
54520 Professional Service 446,389 1,196,989 2,000,000 1,990,000 2,000,000 2,042,000 2,084,882
Total Contractual Services $456,707 $1,235,322 $2,045,910 $2,046,460 $2,057,967 $2,101,184 $2,145,309
Lease Financing $ - $ - $ - $ - $ - $ - $ -
Total General Fund Operating Expense $1,794,957 $2,603,706 $3,495,479 $3,441,294 $3,502,613 $3,586,175 $3,672,193
METROPOLITAN ST. LOUIS SEWER DISTRICT
FY24 General Fund Budget and Two Year Projection
T5500 - General Counsel Department Total
103
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
Technology Human Resources
Treatment
Plants
Board of Trustees
104
Actual Actual Budget Forecast Budget Projected Projected
FY21 FY22 FY23 FY23 FY24 FY25 FY26
51010 Salaries & Wages 41,700,604 41,395,164 45,655,354 40,232,069 46,706,835 48,108,040 49,551,281
51020 Overtime 1,466,468 1,790,133 2,407,883 2,407,883 2,419,334 2,491,914 2,566,672
51030 Compensatory Pay Accrual 1,774 2,655 -281 ---
51060 Worker's Compensation Pay 82,657 121,122 -111,371 ---
51120 Membership & Licensing Fees 78,864 78,526 88,901 90,372 99,586 101,677 103,813
51210 FICA Taxes 3,168,694 3,189,871 3,676,838 3,195,921 3,758,152 3,870,896 3,987,023
51220 Group Insurance 4,899,443 4,852,599 6,555,971 5,168,714 6,672,383 7,188,296 7,745,090
51230 Pension Contributions-Defined
Benefit Plan 7,600,362 7,127,606 7,213,686 7,028,551 6,639,120 6,639,120 6,639,120
51231 Pension Contributions-Defined
Contribution Plan 1,393,043 1,578,213 1,777,071 1,668,068 1,998,186 1,998,186 1,998,186
51233 DC Plan-Matching Contributions 358,144 386,381 507,734 416,501 570,910 570,910 570,910
51510 Temporary Help -------
Total Personnel Services $60,750,054 $60,522,270 $67,883,438 $60,319,730 $68,864,506 $70,969,039 $73,162,093
52010 Fuels,Lubricants,Gases 1,004,131 1,392,992 1,411,593 1,611,593 1,618,608 1,652,599 1,687,303
52020 Motor Vehicle Parts & Equip 382,539 470,135 474,225 521,490 493,455 503,818 514,398
52030 Machinery & Equipment Parts 4,516,390 3,756,522 4,608,780 5,127,930 4,970,007 5,074,377 5,180,939
52040 Machinery & Equipment - Non-
Capital 94,238 335,000 88,186 273,531 183,300 187,149 191,079
52050 Construction & Bldg Supplies 2,263,959 2,298,903 2,728,250 2,750,250 2,873,975 2,934,328 2,995,949
52070 Hardware 132,028 124,904 145,679 142,679 152,586 155,791 159,062
52080 Hose Supplies 190,629 196,725 194,534 198,434 199,583 203,774 208,054
52090 Electrical Supplies 1,267,628 1,177,665 1,323,810 1,304,260 1,432,009 1,462,081 1,492,785
52100 Instrument Supplies 789,953 864,949 787,489 942,400 745,985 761,651 777,645
52110 Chemical Supplies 2,843,372 3,769,662 3,876,350 3,906,025 5,121,197 5,219,554 5,329,164
52120 Laboratory Supplies 6,455 11,368 12,570 12,570 9,330 9,526 9,726
52150 Plumbing Supplies 446,404 443,466 456,054 430,929 541,994 553,376 564,997
52160 Paint Supplies 41,395 56,591 62,275 69,150 66,550 67,948 69,374
52170 Safety Supplies 483,969 362,358 459,688 469,414 398,276 406,640 415,179
52220 Janitorial Supplies 93,472 99,067 115,487 115,987 106,768 109,010 111,299
52240 Hand Tools 440,465 501,518 389,615 393,890 391,336 399,554 407,945
52280 Uniforms 269,209 281,851 329,264 326,264 324,112 330,918 337,868
52300 Safety Footwear 141,529 131,781 153,000 152,965 154,200 157,438 160,744
52310 Telephone/Communic Equip/Suppl 16,112 12,502 7,160 16,710 8,740 8,924 9,111
52320 Office Supplies 23,184 30,153 34,830 33,830 31,805 32,473 33,155
52330 Computer Supplies 35,060 73,488 99,972 58,472 18,590 18,980 19,379
METROPOLITAN ST. LOUIS SEWER DISTRICT
FY24 General Fund Budget and Two Year Projection
T6000 - Operations Department Total
105
Actual Actual Budget Forecast Budget Projected Projected
FY21 FY22 FY23 FY23 FY24 FY25 FY26
METROPOLITAN ST. LOUIS SEWER DISTRICT
FY24 General Fund Budget and Two Year Projection
T6000 - Operations Department Total
52340 Computer Equipment - Non-Capital 8,713 22,771 14,881 58,631 20,623 21,056 21,498
52360 Grounds Supplies 19,446 20,267 27,320 27,695 23,780 24,279 24,789
52370 Photo & Video Supplies 3,805 7,585 6,700 7,111 4,100 4,186 4,274
52380 Publications/Training Supplies 1,761 310 8,555 8,630 6,380 6,514 6,651
52390 Administrative Supplies 9,690 12,784 17,300 21,800 21,250 21,696 22,152
52400 Furniture & Office Equipment - Non-
Capital 74,929 69,611 24,875 34,468 51,495 52,576 53,680
52990 Inventory (I/D) (341,096) (445,083) - (379,895) - - -
52991 Inventory Obsolence (4,239) (509) - (1,582) - - -
Total Supplies $15,255,130 $16,079,338 $17,858,442 $18,635,631 $19,970,035 $20,380,217 $20,808,201
53060 Electric Usage 11,357,856 11,442,726 13,645,400 11,995,970 13,815,132 14,132,880 14,457,936
53070 Natural Gas Usage 1,813,980 2,974,111 2,456,790 2,534,580 2,933,397 3,021,399 3,112,041
53080 Water Usage 879,500 969,822 942,557 870,762 1,155,409 1,236,288 1,322,828
53270 Telephone Usage 302,145 299,204 292,981 292,681 130,704 137,239 144,101
Total Usage $14,353,480 $15,685,862 $17,337,728 $15,693,993 $18,034,642 $18,527,806 $19,036,906
54010 Postage --30 30 ---
54050 Office System Services 16,859 20,809 20,978 24,603 15,790 16,122 16,460
54060 Printing Services 6,207 3,467 5,637 5,737 4,017 4,101 4,187
54100 Travel Expenses 30,134 19,330 101,213 110,884 100,532 102,643 104,798
54140 Training Programs/Seminar Fees 116,526 110,167 134,436 154,426 138,535 141,444 144,415
54141 Required Training Programs 14,443 6,140 18,475 22,628 ---
54180 Courier And Freight 69,419 90,563 86,767 127,643 142,384 145,374 148,427
54190 Property & Other Space Rental 33,454 1,210 17,720 33,000 33,000 33,693 34,401
54400 Judgments & Claims Settlements -(10,772)-----
54520 Professional Service 933,260 860,892 769,750 882,611 979,250 999,814 1,020,810
54530 Building Repairs & Services 946,890 1,372,243 1,320,415 1,891,915 1,391,262 1,420,479 1,450,309
54540 Janitorial Services 1,430,310 895,321 995,800 986,300 987,283 1,008,016 1,029,184
54550 Grounds Services 674,457 815,998 930,529 999,528 986,975 1,007,701 1,028,863
54560 Motor Vehicle Services 290,142 313,561 337,300 338,370 386,772 398,375 410,326
54570 Machinery & Equipment Services 3,875,225 3,165,740 3,333,935 3,959,250 3,792,960 3,880,198 3,969,443
54580 Equipment Rental 604,767 465,208 481,848 529,633 549,609 566,097 583,080
54590 Sewer Rep & Structure Cleaning 1,605,122 2,169,643 1,570,650 1,974,350 1,755,450 1,878,332 2,009,815
54600 Electrical Repair Services 1,061,897 1,039,353 1,417,250 1,491,565 1,377,800 1,446,690 1,519,025
54610 Instrument Repair Services 297,022 640,503 352,936 720,436 462,389 472,099 482,013
106
Actual Actual Budget Forecast Budget Projected Projected
FY21 FY22 FY23 FY23 FY24 FY25 FY26
METROPOLITAN ST. LOUIS SEWER DISTRICT
FY24 General Fund Budget and Two Year Projection
T6000 - Operations Department Total
54620 Plumbing Services 1,020,975 565,711 767,316 1,254,134 916,308 935,550 955,197
54630 HVAC Services 468,000 358,258 399,562 546,562 715,608 730,636 745,979
54640 Damage Repairs & Services 3,566 -11,000 11,000 9,200 9,393 9,590
54650 Waste Hauling 1,486,969 1,529,896 1,648,794 1,657,294 1,594,055 1,627,530 1,661,709
54660 Ash Hauling 541,696 1,218,008 365,222 30,222 404,010 412,494 421,157
54670 Other Governmental Fees 1,123,422 1,125,294 1,157,866 1,234,026 1,283,689 1,310,646 1,338,170
54680 Laboratory Testing Services 299,247 141,090 560,490 648,485 504,340 514,931 525,745
54690 Safety Services 53,665 30,247 96,050 98,050 99,335 101,421 103,551
54700 Asbestos Removal Services 57,306 117,823 30,000 34,068 65,000 66,365 67,759
54720 Tree Removal/Weed Spraying 406,253 377,327 456,500 456,500 521,000 531,941 543,112
54730 Maintenance Repairs ---700 ---
Total Contractual Services $17,467,233 $17,443,031 $17,388,468 $20,223,949 $19,216,552 $19,762,087 $20,327,523
55030 Structural Improvements 355,099 607,387 100,000 386,453 15,000 15,315 15,637
55040 Processing Equipment 2,247,882 3,772,962 617,000 2,183,370 710,000 724,910 740,133
55050 Auxiliary Equipment 1,382 780,020 8,500 213,170 33,500 34,203 34,922
55060 Motor Vehicles 3,053,681 3,482,899 2,955,000 2,955,000 2,800,000 2,858,800 2,918,835
55070 Machinery & Implements 667,745 361,995 472,000 351,000 367,000 374,707 382,576
55080 Instruments & Apparatus 28,867 499,391 26,200 211,900 26,200 26,750 27,312
55090 Furniture & Office Equipment 23,903 (3,049)20,000 20,000 125,000 20,420 20,849
55110 Computer Equipment 55,000 166,025 490,000 57,000 708,000 719,805 734,921
Total Capital Outlay $6,433,559 $9,667,631 $4,688,700 $6,377,893 $4,784,700 $4,774,911 $4,875,184
Lease Financing $ - $ - $ - $ - $ - $ - $ -
Total General Fund Operating Expense $114,259,457 $119,398,133 $125,156,776 $121,251,197 $130,870,435 $134,414,059 $138,209,908
107
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
108
Actual Actual Budget Forecast Budget Projected Projected
FY21 FY22 FY23 FY23 FY24 FY25 FY26
51010 Salaries & Wages 16,504,238 16,425,386 18,512,930 16,209,366 18,976,361 19,545,652 20,132,021
51020 Overtime 54,393 47,109 99,565 99,565 104,500 107,635 110,864
51030 Compensatory Pay Accrual 1,690 2,583 -1,655 ---
51120 Membership & Licensing Fees 12,023 8,678 14,606 14,606 15,963 16,298 16,640
51210 FICA Taxes 1,226,293 1,212,688 1,423,856 1,204,842 1,459,686 1,503,476 1,548,581
51220 Group Insurance 1,847,940 1,784,645 2,554,939 1,843,317 2,490,505 2,682,615 2,889,936
51230 Pension Contributions-Defined
Benefit Plan 3,504,297 3,489,391 3,469,544 3,616,158 3,410,859 3,410,859 3,410,859
51231 Pension Contributions-Defined
Contribution Plan 470,783 506,026 630,275 509,688 699,686 699,686 699,686
51233 DC Plan-Matching Contributions 112,499 120,183 180,079 120,327 199,910 199,910 199,910
51510 Temporary Help 11 ------
Total Personnel Services $23,734,166 $23,596,690 $26,885,794 $23,619,524 $27,357,470 $28,166,131 $29,008,498
52010 Fuels,Lubricants,Gases 3,666 3,624 6,300 6,342 5,000 5,105 5,212
52020 Motor Vehicle Parts & Equip -44 -----
52030 Machinery & Equipment Parts 8,015 8,184 9,360 9,360 9,360 9,557 9,757
52040 Machinery & Equipment - Non-
Capital 15,103 19,396 31,390 31,390 22,000 22,462 22,934
52050 Construction & Bldg Supplies 40,220 32,000 45,000 45,000 45,000 45,945 46,910
52070 Hardware 82 1,357 500 1,599 500 510 521
52080 Hose Supplies - 3,111 3,530 3,530 3,500 3,574 3,649
52090 Electrical Supplies 3,799 4,205 5,200 5,200 5,200 5,309 5,421
52100 Instrument Supplies 16,206 17,708 20,960 20,960 21,000 21,441 21,891
52110 Chemical Supplies 89,042 98,579 115,800 115,800 122,000 124,562 127,178
52120 Laboratory Supplies 95,901 155,099 127,400 127,438 134,000 136,814 139,687
52130 Engineering & Drafting Supply 579 300 3,100 3,100 3,100 3,165 3,232
52160 Paint Supplies 26 -800 800 800 817 834
52170 Safety Supplies 10,863 14,652 20,306 20,306 20,400 20,828 21,266
52220 Janitorial Supplies 3,702 3,281 5,400 5,400 5,300 5,411 5,525
52240 Hand Tools 842 609 500 550 500 510 521
52280 Uniforms 18,530 20,058 24,803 24,863 25,510 26,046 26,593
52300 Safety Footwear 18,996 17,306 27,080 27,080 27,450 28,026 28,615
52310 Telephone/Communic Equip/Suppl 1,246 602 300 350 500 510 521
52320 Office Supplies 20,020 17,521 29,850 26,050 27,850 28,435 29,032
52330 Computer Supplies 3,560 13,059 350,354 351,322 4,186 4,274 4,364
52340 Computer Equipment - Non-Capital 4,619 7,880 7,400 5,882 4,265 4,355 4,446
METROPOLITAN ST. LOUIS SEWER DISTRICT
FY24 General Fund Budget and Two Year Projection
T8000 - Engineering Department Total
109
Actual Actual Budget Forecast Budget Projected Projected
FY21 FY22 FY23 FY23 FY24 FY25 FY26
METROPOLITAN ST. LOUIS SEWER DISTRICT
FY24 General Fund Budget and Two Year Projection
T8000 - Engineering Department Total
52380 Publications/Training Supplies 8,291 2,252 8,931 11,295 11,900 12,150 12,405
52390 Administrative Supplies 915 493 5,520 4,970 4,920 5,023 5,129
52400 Furniture & Office Equipment - Non-
Capital 10,823 9,210 3,700 3,700 3,700 3,778 3,857
Total Supplies $375,046 $450,529 $853,484 $852,287 $507,941 $518,608 $529,499
53270 Telephone Usage 53,326 45,408 52,180 52,180 65,200 68,460 71,883
Total Usage $53,326 $45,408 $52,180 $52,180 $65,200 $68,460 $71,883
54050 Office System Services 24,205 3,289 6,300 6,300 1,000 1,021 1,042
54060 Printing Services 6,321 10,512 19,810 22,810 17,600 17,970 18,347
54080 Advertising Services (1,189)19,841 42,800 42,800 33,000 33,693 34,401
54100 Travel Expenses 32,603 39,459 89,700 84,357 89,996 91,886 93,816
54140 Training Programs/Seminar Fees 17,674 38,519 46,454 48,329 48,799 49,824 50,870
54160 Data Imaging Services 5,518 40,000 35,000 35,000 35,000 35,735 36,485
54180 Courier And Freight 45,680 46,995 55,525 55,625 55,525 56,691 57,882
54190 Property & Other Space Rental 10,650 19,620 14,700 14,700 15,000 15,315 15,637
54420 Court Costs & Lien Fees 1,787 879 2,000 1,500 1,500 1,531 1,564
54440 Easement Acquisitions/Fees 32,749 24,403 34,000 34,000 34,000 34,714 35,443
54520 Professional Service 997,394 164,970 779,000 679,000 400,000 408,400 416,976
54530 Building Repairs & Services 150 ------
54540 Janitorial Services 85,851 43,750 40,000 40,000 40,000 40,840 41,698
54560 Motor Vehicle Services 17,280 21,688 26,328 26,328 26,156 26,941 27,749
54570 Machinery & Equipment Services 3,033 1,605 1,500 1,500 2,000 2,046 2,093
54580 Equipment Rental 1,386 1,464 1,600 1,600 2,000 2,060 2,122
54610 Instrument Repair Services 59,914 70,712 72,150 72,350 72,500 74,022 75,577
54640 Damage Repairs & Services -3,713 2,000 2,000 2,000 2,042 2,085
54650 Waste Hauling 13,388 15,732 27,700 27,700 27,700 28,282 28,876
54670 Other Governmental Fees 2,999 3,225 3,000 3,000 3,000 3,063 3,127
54680 Laboratory Testing Services 124,452 97,713 75,000 75,000 125,000 127,625 130,305
54710 Community Outreach Programs 29,635 25,494 17,500 17,500 27,500 28,077 28,667
54720 Tree Removal/Weed Spraying --5,000 5,000 5,000 5,105 5,212
Total Contractual Services $1,511,478 $693,582 $1,397,067 $1,296,399 $1,064,276 $1,086,883 $1,109,973
55080 Instruments & Apparatus 54,099 228,878 54,500 154,500 60,000 61,260 62,546
55110 Computer Equipment 15,000 (6,008)-----
Total Capital Outlay $69,099 $222,869 $54,500 $154,500 $60,000 $61,260 $62,546
110
Actual Actual Budget Forecast Budget Projected Projected
FY21 FY22 FY23 FY23 FY24 FY25 FY26
METROPOLITAN ST. LOUIS SEWER DISTRICT
FY24 General Fund Budget and Two Year Projection
T8000 - Engineering Department Total
Lease Financing $ - $ - $ - $ - $ - $ - $ -
Total General Fund Operating Expense $25,743,115 $25,009,078 $29,243,024 $25,974,890 $29,054,887 $29,901,343 $30,782,399
111
FY24 BUDGET
112
REVENUE
FUNDS
These funds were established to account for proceeds from the wastewater and
stormwater user charges of the District. These revenues provide for the operation,
maintenance and improvement of the District’s sewer infrastructure. Fund 3306
(Wastewater Revenue Fund) is a major revenue fund.
113
METROPOLITAN ST. LOUIS SEWER DISTRICT
CHANGES IN FUND BALANCE
3000 - Revenue Funds
FY21 FY22 FY23 FY23 FY24 FY25 FY26
Actual Actual Budget Forecast Budget Budget Budget
FUND BALANCE B.O.P.$-$-$-$-$-$-$-
Wastewater User Charge 420,781,205 446,532,653 459,279,591 465,000,598 468,166,427 464,658,145 461,204,486
Stormwater User Charge (2,391)(811)-----
Interest on Investments -------
Total Revenues 420,778,814 446,531,841 459,279,591 465,000,598 468,166,427 464,658,145 461,204,486
Total Expenditures -------
Net Operating Income (Loss) 420,778,814 446,531,841 459,279,591 465,000,598 468,166,427 464,658,145 461,204,486
Interfund Transfers (420,778,814) (446,531,841) (459,279,591) (465,000,598) (468,166,427) (464,658,145) (461,204,486)
Increase (Decrease) in Fund Bal.-------
Percentage of Change - - - - - - -
FUND BALANCE E.O.P.$-$-$-$-$-$-$-
114
Projected
Revenue
WASTEWATER USER CHARGE
Metered Single Family $207,856,048
Unmetered Single Family 53,966,697
Metered Multi-Family 48,044,308
Unmetered Multi-Family 29,513,031
Non-residential 120,673,269
Extra Strength Surcharges 6,401,152
Customer Assistance Program 1,711,922
Subtotal WASTEWATER USER CHARGE $468,166,427
GENERAL FUND USER CHARGES
Bad Debt Provision ($5,772,120)
Adjustments, Late Charges & Other 7,680,300
$1,908,180
USER CHARGE REVENUE $470,074,607
METROPOLITAN ST. LOUIS SEWER DISTRICT
Projected User Charge Revenue
FY24 BUDGET
COMPOSITE
Residential,
$341.1, 73%
Non
Residental,
127.1, 27%
Wastewater User Charge Revenue Dollars
Total Revenue
$468.2M
Residential,
406,513 , 94%
Non
Residental,
23,942, 6%
Wastewater User Accounts
Total Accounts
430,455
The pie chart shows the distribution of revenue and accounts expected to
be billed between residential and non-residential accounts. The smaller
class of accounts (non-residential) contributes a proportionately greater
amount of the user charge revenues.
115
METROPOLITAN ST. LOUIS SEWER DISTRICT
CHANGES IN FUND BALANCE
3306 - Wastewater Revenue Fund
FY21 FY22 FY23 FY23 FY24 FY25 FY26
Actual Actual Budget Forecast Budget Budget Budget
FUND BALANCE B.O.P.$-$-$-$-$-$-$-
Wastewater User Charge 420,781,205 446,532,653 459,279,591 465,001,554 468,166,427 464,658,145 461,204,486
Interest on Investments -------
Total Revenues 420,781,205 446,532,653 459,279,591 465,001,554 468,166,427 464,658,145 461,204,486
Total Expenditures -------
Net Operating Income (Loss) 420,781,205 446,532,653 459,279,591 465,001,554 468,166,427 464,658,145 461,204,486
Interfund Transfers (420,781,205) (446,532,653) (459,279,591) (465,001,554) (468,166,427) (464,658,145) (461,204,486)
Increase (Decrease) in Fund Bal.-------
Percentage of Change - - - - - - -
FUND BALANCE E.O.P.$-$-$-$-$-$-$-
116
Number of
Accounts Billed
(Annualized)
Projected
Annual
Volume
Base
Charge$/service
Volume
Charge$/unit
Projected
Revenue Percent of Total
RESIDENTIAL
Metered Single Family 3,662,224 18,124,230 CCFs 29.29 5.55 $207,856,017
Low Income Assistance Credits - Metered 30,517 146,899 CCFs 14.65 2.78 854,566
Unmetered Single Family 671,741 29.29 19,675,294
Rooms Single Family 3,897,642 3.29 12,823,242
Water Closets Single Family 998,880 12.23 12,216,302
Baths Single Family 765,815 10.20 7,811,313
Separate Showers Single Family 141,230 10.20 1,440,546
Customer Assistance Program - Unmetered 15,292 129,941 604,120
Metered MultiFamily 245,328 7,361,919 CCFs 29.29 5.55 48,044,308
Customer Assistance Program - Metered 648 4,740 CCFs --22,643
Unmetered Multifamily 248,189 29.29 7,269,456
Rooms Multifamily 2,490,270 3.29 8,192,988
Water Closets Multifamily 636,789 12.23 7,787,929
Baths Multifamily 584,642 10.20 5,963,348
Separate Showers Multifamily 29,344 10.20 299,309
Customer Assistance Program - Unmetered 4,236 57,705 --230,625
$341,092,006 72.9%
NON-RESIDENTIAL
Compliance 1 and Base 274,498 29.29 4.85 9,371,362
Compliance 2 and Base 2,797 29.29 67.67 271,197
Compliance 3 and Base 6,920 29.29 144.98 1,205,948
Compliance 4 and Base 1,881 29.29 193.30 418,692
Compliance 5 and Base 1,205 29.29 241.63 326,459
Total Non-residential Tier Charges 287,301 $11,593,658
Volume 19,653,984 CCFs 5.55 109,079,611
Extra Strength Surcharges
Suspended Solids over 300 ppm 4,694 Tons 329.43 1,546,344
BOD's over 300 ppm 4,502 Tons 884.78 3,983,280
COD's over 600 ppm 1,970 Tons 442.40 871,528
$127,074,421 27.1%
$468,166,427 100.0%
Subtotal: RESIDENTIAL
Subtotal: NON-RESIDENTIAL
TOTAL WASTEWATER USER CHARGE
REVENUE
METROPOLITAN ST. LOUIS SEWER DISTRICT
Projected User Charge Revenue
WASTEWATER REVENUE FUND (3306)
FY24 BUDGET
Compliance
Charge$/service
117
METROPOLITAN ST. LOUIS SEWER DISTRICT
CHANGES IN FUND BALANCE
3307 - Stormwater Revenue Fund
FY21 FY22 FY23 FY23 FY24 FY25 FY26
Actual Actual Budget Forecast Budget Budget Budget
FUND BALANCE B.O.P.$-$-$-$-$-$-$-
Wastewater User Charge ---(956)---
Stormwater User Charge -------
Total Revenues ---(956)---
Total Expenditures -------
Net Operating Income (Loss) (2,391)(811)-(956)---
Interfund Transfers 2,391 811 -956 ---
Percentage of Change - - - - - - -
FUND BALANCE E.O.P.$-$-$-$-$-$- $-
118
STORMWATER
FUNDS
These funds were established to account for ad valorem taxes. The Stormwater Regulatory
Fund, Districtwide Stormwater Fund and the Stormwater Operations and Maintenance Funds
are reported in this section and receive, or at one time received, property tax revenues.
These are stormwater dedicated funds primarily for stormwater operations and
maintenance. As fund balances allow, a limited number of stormwater capital projects will
be charged to these funds.
STORMWATER FUNDS
119
METROPOLITAN ST. LOUIS SEWER DISTRICT
CHANGES IN FUND BALANCE
5000 - Stormwater Funds
FY21 FY22 FY23 FY23 FY24 FY25 FY26
Actual Actual Budget Forecast Budget Budget Budget
FUND BALANCE B.O.P.$39,636,266 $34,258,618 $35,557,817 $34,364,860 $33,530,183 $35,299,824 $29,348,909
Taxes 35,475,118 36,036,039 35,388,418 37,225,375 36,178,972 36,178,972 36,178,972
Interest on Investments 65,061 (1,156,954) 296,972 (72,751) 342,438 326,586 252,366
Miscellaneous -6,336 -6,709 2,000,000 7,000,000 9,000,000
Total Revenues 35,540,178 34,885,421 35,685,390 37,159,333 38,521,409 43,505,558 45,431,338
Contractual Services 515,760 525,464 530,826 225,221 542,685 542,685 542,685
Construction and Engineering 17,164,401 11,005,595 17,200,000 14,229,029 9,430,000 20,830,000 28,414,000
Interfund Labor Transfers 23,218,108 23,256,355 27,355,637 23,541,009 26,779,084 28,083,789 29,222,850
Total Expenditures 40,898,269 34,787,414 45,086,463 37,995,259 36,751,768 49,456,473 58,179,535
Net Operating Income (Loss) (5,358,091) 98,007 (9,401,073) (835,926) 1,769,641 (5,950,916) (12,748,197)
Interfund Transfers (19,557)8,235 -1,249 ---
Increase (Decrease) in Fund Bal. (5,377,648) 106,242 (9,401,073) (834,678) 1,769,641 (5,950,916) (12,748,197)
Percentage of Change -14% --26%-2%5%-17%-43%
FUND BALANCE E.O.P.$34,258,618 $34,364,860 $26,156,744 $33,530,183 $35,299,824 $29,348,909 $16,600,711
120
METROPOLITAN ST. LOUIS SEWER DISTRICT
CHANGES IN FUND BALANCE
5110 - Stormwater Regulatory Fund
FY21 FY22 FY23 FY23 FY24 FY25 FY26
Actual Actual Budget Forecast Budget Budget Budget
FUND BALANCE B.O.P.$9,999,033 $7,261,068 $6,702,293 $6,551,261 $6,634,286 $5,057,716 $3,454,541
Taxes 5,946,484 6,031,864 5,881,778 6,237,066 6,012,335 6,012,335 6,012,335
Interest on Investments 12,441 (197,644) 61,407 (4,831) 58,169 41,771 24,239
Total Revenues 5,958,925 5,834,220 5,943,186 6,232,235 6,070,504 6,054,105 6,036,573
Contractual Services 86,498 88,021 88,227 37,318 90,185 90,185 90,185
Construction and Engineering 2,950,000 549,998 550,000 (122,962) 550,000 350,000 350,000
Interfund Labor Transfers 5,654,179 5,907,210 6,234,388 6,234,388 7,006,889 7,217,095 7,433,608
Total Expenditures 8,690,678 6,545,229 6,872,615 6,148,745 7,647,074 7,657,280 7,873,793
Net Operating Income (Loss) (2,731,753) (711,009) (929,429) 83,490 (1,576,570) (1,603,175) (1,837,220)
Interfund Transfers (6,212)1,202 -(466)---
Increase (Decrease) in Fund Bal. (2,737,965) (709,806) (929,429) 83,025 (1,576,570) (1,603,175) (1,837,220)
Percentage of Change -27%-10%-14%1%-24%-32%-53%
FUND BALANCE E.O.P.$7,261,068 $6,551,261 $5,772,863 $6,634,286 $5,057,716 $3,454,541 $1,617,321
121
METROPOLITAN ST. LOUIS SEWER DISTRICT
CHANGES IN FUND BALANCE
5120 - Districtwide Stormwater Fund
FY21 FY22 FY23 FY23 FY24 FY25 FY26
Actual Actual Budget Forecast Budget Budget Budget
FUND BALANCE B.O.P.$29,888,022 $26,997,551 $28,855,525 $27,813,599 $26,895,897 $30,242,108 $25,894,367
Taxes 29,528,633 30,004,175 29,506,639 30,988,308 30,166,637 30,166,637 30,166,637
Interest on Investments 52,620 (959,310) 235,565 (67,919) 284,269 284,816 228,127
Miscellaneous -6,336 -6,709 2,000,000 7,000,000 9,000,000
Total Revenues 29,581,253 29,051,201 29,742,204 30,927,097 32,450,906 37,451,453 39,394,764
Contractual Services 429,262 437,444 442,600 187,902 452,500 452,500 452,500
Construction and Engineering 14,291,560 10,455,596 16,650,000 14,351,991 8,880,000 20,480,000 28,064,000
Interfund Labor Transfers 17,563,929 17,349,145 21,121,248 17,306,621 19,772,195 20,866,694 21,789,242
Total Expenditures 32,284,750 28,242,185 38,213,848 31,846,514 29,104,695 41,799,193 50,305,742
Net Operating Income (Loss) (2,703,497) 809,016 (8,471,644) (919,416) 3,346,211 (4,347,741) (10,910,977)
Interfund Transfers (186,974)7,032 -1,714 ---
Increase (Decrease) in Fund Bal. (2,890,471) 816,048 (8,471,644) (917,702) 3,346,211 (4,347,741) (10,910,977)
Percentage of Change -10%3%-29%-3%12%-14%-42%
FUND BALANCE E.O.P.$26,997,551 $27,813,599 $20,383,881 $26,895,897 $30,242,108 $25,894,367 $14,983,390
122
METROPOLITAN ST. LOUIS SEWER DISTRICT
CHANGES IN FUND BALANCE
5130 - Stormwater Operations and Maintenance Fund
FY21 FY22 FY23 FY23 FY24 FY25 FY26
Actual Actual Budget Forecast Budget Budget Budget
FUND BALANCE B.O.P.$(250,789)$-$-$-$-$-$-
Total Revenues -------
Construction and Engineering (77,159)------
Total Expenditures (77,159)------
Net Operating Income (Loss) 77,159 ------
Interfund Transfers 173,630 ------
Increase (Decrease) in Fund Bal.250,789 ------
Percentage of Change -100% - - - - - -
FUND BALANCE E.O.P.$-$-$-$-$-$-$-
123
FY24 BUDGET
124
OMCI
FUNDS
These funds were established to account for proceeds from tax levies. Expenditures are
primarily for stormwater sewer improvements and stormwater maintenance and operation.
Taxes collected in the various subdistricts must be spent within the subdistrict. Effective in
FY17, 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 was reinstated. Fund
balances will be spent on either projects or maintenance and operation expense in the
respective subdistricts.
OPERATION, MAINTENANCE and CONSTRUCTION IMPROVEMENT FUNDS
125
METROPOLITAN ST. LOUIS SEWER DISTRICT
CHANGES IN FUND BALANCE
5000 - OMCI Funds
FY21 FY22 FY23 FY23 FY24 FY25 FY26
Actual Actual Budget Forecast Budget Budget Budget
FUND BALANCE B.O.P.$11,510,403 $13,615,525 $15,488,175 $15,388,791 $18,445,476 $12,370,868 $14,181,634
Taxes 8,255,566 8,471,443 9,834,062 10,315,142 10,155,660 10,155,660 10,155,660
Interest on Investments 22,152 (548,725) 159,690 (28,157) 161,514 172,303 215,902
Connection and Other Fees 1,550 19,891 -----
Miscellaneous 589 452 -549 ---
Total Revenues 8,279,858 7,943,061 9,993,752 10,287,534 10,317,174 10,327,963 10,371,562
Contractual Services 120,951 125,745 147,511 64,876 152,335 152,335 152,335
Construction and Engineering 5,561,355 5,459,579 7,286,244 6,839,325 14,348,500 6,943,500 7,788,000
Interfund Labor Transfers 487,317 524,570 1,165,971 326,649 1,890,947 1,421,362 1,133,525
Total Expenditures 6,169,622 6,109,894 8,599,726 7,230,850 16,391,782 8,517,197 9,073,860
Net Operating Income (Loss) 2,110,236 1,833,168 1,394,026 3,056,684 (6,074,608) 1,810,766 1,297,702
Interfund Transfers (5,114) (59,901)-----
Increase (Decrease) in Fund Bal.2,105,121 1,773,267 1,394,026 3,056,684 (6,074,608) 1,810,766 1,297,702
Percentage of Change 18%13%9%20%-33%15%9%
FUND BALANCE E.O.P.$13,615,525 $15,388,791 $16,882,201 $18,445,476 $12,370,868 $14,181,634 $15,479,337
126
METROPOLITAN ST. LOUIS SEWER DISTRICT
CHANGES IN FUND BALANCE
5401 - Bond Place Special Taxing Subdistrict
FY21 FY22 FY23 FY23 FY24 FY25 FY26
Actual Actual Budget Forecast Budget Budget Budget
FUND BALANCE B.O.P.$42,826 $38,330 $38,910 $31,588 $32,217 $32,539 $32,861
Interest on Investments 29 (479)396 79 322 322 322
Miscellaneous 589 452 -549 ---
Total Revenues 618 (27)396 629 322 322 322
Total Expenditures -------
Net Operating Income (Loss) 618 (27)396 629 322 322 322
Interfund Transfers (5,114) (6,714)-----
Increase (Decrease) in Fund Bal.(4,496) (6,741)396 629 322 322 322
Percentage of Change -10%-18%1%2%1%1%1%
FUND BALANCE E.O.P.$38,330 $31,588 $39,306 $32,217 $32,539 $32,861 $33,184
127
METROPOLITAN ST. LOUIS SEWER DISTRICT
CHANGES IN FUND BALANCE
5563 - Clayton Central OMCI Fund
FY21 FY22 FY23 FY23 FY24 FY25 FY26
Actual Actual Budget Forecast Budget Budget Budget
FUND BALANCE B.O.P.$2,074,740 $2,175,761 $2,006,993 $2,130,669 $2,127,453 $416,932 $317,157
Taxes (10)------
Interest on Investments 3,031 (45,092) 20,294 (3,216) 12,659 3,526 2,726
Total Revenues 3,022 (45,092) 20,294 (3,216) 12,659 3,526 2,726
Contractual Services -------
Construction and Engineering (98,000)--- 1,590,000 --
Interfund Labor Transfers ---- 133,180 103,301 56,762
Total Expenditures (98,000)--- 1,723,180 103,301 56,762
Net Operating Income (Loss) 101,022 (45,092) 20,294 (3,216) (1,710,522) (99,775) (54,036)
Interfund Transfers -------
Increase (Decrease) in Fund Bal.101,022 (45,092) 20,294 (3,216) (1,710,522) (99,775) (54,036)
Percentage of Change 5%-2%1% --80%-24%-17%
FUND BALANCE E.O.P.$2,175,761 $2,130,669 $2,027,288 $2,127,453 $416,932 $317,157 $263,121
128
METROPOLITAN ST. LOUIS SEWER DISTRICT
CHANGES IN FUND BALANCE
5564 - Coldwater Creek OMCI Fund
FY21 FY22 FY23 FY23 FY24 FY25 FY26
Actual Actual Budget Forecast Budget Budget Budget
FUND BALANCE B.O.P.$408,437 $1,615,513 $1,620,528 $1,622,261 $2,209,192 $1,702,523 $2,514,228
Taxes 2,163,750 2,202,474 2,048,662 2,315,642 2,143,362 2,143,362 2,143,362
Interest on Investments 737 (81,815) 18,091 (10,910) 20,023 27,236 40,803
Total Revenues 2,164,487 2,120,659 2,066,753 2,304,732 2,163,385 2,170,598 2,184,165
Contractual Services 31,310 32,255 30,730 13,025 32,150 32,150 32,150
Construction and Engineering 871,847 1,993,594 1,676,519 1,650,971 2,254,681 1,071,681 1,310,000
Interfund Labor Transfers 54,255 88,062 268,069 53,806 383,223 255,061 182,850
Total Expenditures 957,411 2,113,911 1,975,318 1,717,802 2,670,054 1,358,892 1,525,001
Net Operating Income (Loss) 1,207,077 6,748 91,435 586,930 (506,669) 811,705 659,165
Interfund Transfers -------
Increase (Decrease) in Fund Bal.1,207,077 6,748 91,435 586,930 (506,669) 811,705 659,165
Percentage of Change 296% -6%36%-23%48%26%
FUND BALANCE E.O.P.$1,615,513 $1,622,261 $1,711,963 $2,209,192 $1,702,523 $2,514,228 $3,173,393
129
METROPOLITAN ST. LOUIS SEWER DISTRICT
CHANGES IN FUND BALANCE
5565 - Creve Coeur Frontenac OMCI Fund
FY21 FY22 FY23 FY23 FY24 FY25 FY26
Actual Actual Budget Forecast Budget Budget Budget
FUND BALANCE B.O.P.$204,524 $204,734 $203,394 $200,466 $200,389 $202,393 $204,397
Taxes (49)13 -----
Interest on Investments 258 (4,281)2,055 (77)2,004 2,004 932
Total Revenues 210 (4,267)2,055 (77)2,004 2,004 932
Contractual Services -------
Construction and Engineering ------ 195,000
Interfund Labor Transfers ------5,330
Total Expenditures ------ 200,330
Net Operating Income (Loss) 210 (4,267)2,055 (77)2,004 2,004 (199,397)
Interfund Transfers -------
Increase (Decrease) in Fund Bal.210 (4,267)2,055 (77)2,004 2,004 (199,397)
Percentage of Change --2%1% -1%1%-98%
FUND BALANCE E.O.P.$204,734 $200,466 $205,449 $200,389 $202,393 $204,397 $5,000
130
METROPOLITAN ST. LOUIS SEWER DISTRICT
CHANGES IN FUND BALANCE
5566 - Deer Creek OMCI Fund
FY21 FY22 FY23 FY23 FY24 FY25 FY26
Actual Actual Budget Forecast Budget Budget Budget
FUND BALANCE B.O.P.$3,391,840 $3,679,585 $5,105,299 $5,039,634 $6,479,493 $3,792,679 $5,296,365
Taxes 3,898,842 3,992,700 4,021,105 4,117,035 4,108,453 4,108,453 4,108,453
Interest on Investments 6,828 (203,673) 54,395 (31,001) 52,006 56,723 78,864
Total Revenues 3,905,670 3,789,026 4,075,500 4,086,034 4,160,459 4,165,176 4,187,317
Contractual Services 57,797 60,079 60,317 26,087 61,627 61,627 61,627
Construction and Engineering 3,317,735 2,064,251 2,903,164 2,469,887 5,945,226 2,054,226 3,196,000
Interfund Labor Transfers 242,393 251,460 548,833 150,201 840,419 545,637 447,789
Total Expenditures 3,617,925 2,375,791 3,512,314 2,646,175 6,847,272 2,661,490 3,705,416
Net Operating Income (Loss) 287,745 1,413,236 563,186 1,439,859 (2,686,813) 1,503,685 481,901
Interfund Transfers - (53,187)-----
Increase (Decrease) in Fund Bal.287,745 1,360,049 563,186 1,439,859 (2,686,813) 1,503,685 481,901
Percentage of Change 8%37%11%29%-41%40%9%
FUND BALANCE E.O.P.$3,679,585 $5,039,634 $5,668,485 $6,479,493 $3,792,679 $5,296,365 $5,778,266
131
METROPOLITAN ST. LOUIS SEWER DISTRICT
CHANGES IN FUND BALANCE
5571 - Gravois Creek OMCI Fund
FY21 FY22 FY23 FY23 FY24 FY25 FY26
Actual Actual Budget Forecast Budget Budget Budget
FUND BALANCE B.O.P.$913,474 $854,439 $487,364 $476,029 $949,683 $929,385 $16,027
Taxes (6,338) (1,295) 1,521,689 1,521,689 1,574,254 1,574,254 1,574,254
Interest on Investments 2,148 (29,482)7,124 36,916 11,836 14,815 22,627
Total Revenues (4,190) (30,777) 1,528,813 1,558,605 1,586,090 1,589,069 1,596,880
Contractual Services (57)2 22,825 11,580 23,614 23,614 23,614
Construction and Engineering 21,469 312,311 1,042,722 1,052,011 1,422,127 2,261,127 -
Interfund Labor Transfers 33,433 35,320 102,283 21,359 160,647 217,686 116,326
Total Expenditures 54,845 347,633 1,167,830 1,084,950 1,606,388 2,502,427 139,940
Net Operating Income (Loss) (59,035) (378,410) 360,982 473,654 (20,298) (913,358) 1,456,940
Interfund Transfers -------
Increase (Decrease) in Fund Bal.(59,035) (378,410) 360,982 473,654 (20,298) (913,358) 1,456,940
Percentage of Change -6%-44%74%100%-2%-98%9,091%
FUND BALANCE E.O.P.$854,439 $476,029 $848,346 $949,683 $929,385 $16,027 $1,472,967
132
METROPOLITAN ST. LOUIS SEWER DISTRICT
CHANGES IN FUND BALANCE
5574 - Loretta Joplin OMCI Fund
FY21 FY22 FY23 FY23 FY24 FY25 FY26
Actual Actual Budget Forecast Budget Budget Budget
FUND BALANCE B.O.P.$268,227 $283,739 $281,791 $277,869 $277,453 $280,227 $283,002
Taxes (192)(2)-----
Interest on Investments 391 (5,869)2,848 (416)2,775 2,775 2,775
Total Revenues 199 (5,871)2,848 (416)2,775 2,775 2,775
Contractual Services -------
Construction and Engineering (16,612)------
Interfund Labor Transfers 1,298 ------
Total Expenditures (15,313)------
Net Operating Income (Loss) 15,512 (5,871)2,848 (416)2,775 2,775 2,775
Interfund Transfers -------
Increase (Decrease) in Fund Bal.15,512 (5,871)2,848 (416)2,775 2,775 2,775
Percentage of Change 6%-2%1% -1%1%1%
FUND BALANCE E.O.P.$283,739 $277,869 $284,639 $277,453 $280,227 $283,002 $285,776
133
METROPOLITAN ST. LOUIS SEWER DISTRICT
CHANGES IN FUND BALANCE
5576 - Maline Creek OMCI Fund
FY21 FY22 FY23 FY23 FY24 FY25 FY26
Actual Actual Budget Forecast Budget Budget Budget
FUND BALANCE B.O.P.$181,076 $637,810 $1,176,923 $1,102,607 $1,046,118 $1,281,569 $1,636,880
Taxes 651,865 688,741 715,795 721,189 760,656 760,656 760,656
Interest on Investments 440 (24,913) 11,556 (593) 11,964 15,455 11,803
Total Revenues 652,305 663,828 727,351 720,596 772,620 776,111 772,459
Contractual Services 9,226 9,947 10,737 3,757 11,410 11,410 11,410
Construction and Engineering 100,903 80,000 695,000 715,000 422,000 318,000 1,973,000
Interfund Labor Transfers 85,441 109,084 58,329 58,329 103,759 91,390 161,522
Total Expenditures 195,571 199,031 764,066 777,086 537,169 420,800 2,145,932
Net Operating Income (Loss) 456,734 464,797 (36,716) (56,490) 235,451 355,312 (1,373,473)
Interfund Transfers -------
Increase (Decrease) in Fund Bal.456,734 464,797 (36,716) (56,490) 235,451 355,312 (1,373,473)
Percentage of Change 252%73%-3%-5%23%28%-84%
FUND BALANCE E.O.P.$637,810 $1,102,607 $1,140,208 $1,046,118 $1,281,569 $1,636,880 $263,408
134
METROPOLITAN ST. LOUIS SEWER DISTRICT
CHANGES IN FUND BALANCE
5583 - Sugar Creek OMCI Fund
FY21 FY22 FY23 FY23 FY24 FY25 FY26
Actual Actual Budget Forecast Budget Budget Budget
FUND BALANCE B.O.P.$57,073 $282,861 $431,869 $408,131 $572,705 $697,159 $347,282
Taxes 302,563 294,491 298,601 317,773 308,577 308,577 308,577
Interest on Investments 161 (13,679)4,915 (1,293)6,318 6,314 7,099
Total Revenues 302,724 280,812 303,516 316,480 314,894 314,891 315,676
Contractual Services 4,430 4,470 4,479 2,227 4,629 4,629 4,629
Construction and Engineering 70,478 148,421 149,498 148,421 154,288 608,288 -
Interfund Labor Transfers 2,028 2,652 30,810 1,258 31,523 51,851 28,043
Total Expenditures 76,936 155,542 184,787 151,906 190,440 664,768 32,672
Net Operating Income (Loss) 225,788 125,270 118,729 164,574 124,454 (349,878) 283,004
Interfund Transfers -------
Increase (Decrease) in Fund Bal.225,788 125,270 118,729 164,574 124,454 (349,878) 283,004
Percentage of Change 396%44%27%40%22%-50%81%
FUND BALANCE E.O.P.$282,861 $408,131 $550,597 $572,705 $697,159 $347,282 $630,286
135
METROPOLITAN ST. LOUIS SEWER DISTRICT
CHANGES IN FUND BALANCE
5584 - University City OMCI Fund
FY21 FY22 FY23 FY23 FY24 FY25 FY26
Actual Actual Budget Forecast Budget Budget Budget
FUND BALANCE B.O.P.$920,313 $584,000 $973,304 $958,421 $1,276,074 $24,275 $395,020
Taxes 999,934 1,037,492 976,890 1,056,654 997,563 997,563 997,563
Interest on Investments 3,526 (62,936)8,289 (12,691) 10,335 12,196 19,247
Total Revenues 1,003,460 974,556 985,179 1,043,963 1,007,898 1,009,759 1,016,811
Contractual Services 14,513 15,156 14,653 6,181 14,963 14,963 14,963
Construction and Engineering 1,280,924 547,551 695,049 678,743 2,050,781 498,781 424,000
Interfund Labor Transfers 44,336 37,427 136,449 41,386 193,953 125,270 82,655
Total Expenditures 1,339,773 600,134 846,151 726,310 2,259,698 639,015 521,619
Net Operating Income (Loss) (336,313) 374,422 139,028 317,653 (1,251,799) 370,745 495,192
Interfund Transfers -------
Increase (Decrease) in Fund Bal.(336,313) 374,422 139,028 317,653 (1,251,799) 370,745 495,192
Percentage of Change -37%64%14%33%-98%1,527%125%
FUND BALANCE E.O.P.$584,000 $958,421 $1,112,332 $1,276,074 $24,275 $395,020 $890,212
136
METROPOLITAN ST. LOUIS SEWER DISTRICT
CHANGES IN FUND BALANCE
5587 - Watkins Creek OMCI Fund
FY21 FY22 FY23 FY23 FY24 FY25 FY26
Actual Actual Budget Forecast Budget Budget Budget
FUND BALANCE B.O.P.$476,022 $465,439 $269,001 $265,015 $264,642 $267,288 $269,935
Taxes (5,122)886 -5 ---
Interest on Investments 999 (12,149)-(378)2,646 2,646 2,646
Total Revenues (4,123) (11,262)-(372)2,646 2,646 2,646
Contractual Services 8 3 -----
Construction and Engineering - 189,159 -----
Interfund Labor Transfers 6,452 -1,439 ----
Total Expenditures 6,460 189,162 1,439 ----
Net Operating Income (Loss) (10,582) (200,424) (1,439)(373)2,646 2,646 2,646
Interfund Transfers -------
Increase (Decrease) in Fund Bal.(10,582) (200,424) (1,439)(373)2,646 2,646 2,646
Percentage of Change -2%-43%-1% -1%1%1%
FUND BALANCE E.O.P.$465,439 $265,015 $267,562 $264,642 $267,288 $269,935 $272,581
137
METROPOLITAN ST. LOUIS SEWER DISTRICT
CHANGES IN FUND BALANCE
5589 - Wellston OMCI Fund
FY21 FY22 FY23 FY23 FY24 FY25 FY26
Actual Actual Budget Forecast Budget Budget Budget
FUND BALANCE B.O.P.$215,525 $214,982 $212,807 $209,581 $209,279 $56,602 $57,155
Taxes (826)(986)-(3)---
Interest on Investments 285 (4,414)2,156 (298)1,323 553 (1,237)
Total Revenues (540) (5,400)2,156 (301)1,323 553 (1,237)
Contractual Services 2 ------
Construction and Engineering ---- 154,000 - 55,000
Total Expenditures 2 --- 154,000 - 55,000
Net Operating Income (Loss) (543) (5,401)2,156 (302) (152,677)553 (56,237)
Interfund Transfers -------
Increase (Decrease) in Fund Bal.(543) (5,401)2,156 (302) (152,677)553 (56,237)
Percentage of Change --3%1% --73%1%-98%
FUND BALANCE E.O.P.$214,982 $209,581 $214,963 $209,279 $56,602 $57,155 $918
138
METROPOLITAN ST. LOUIS SEWER DISTRICT
CHANGES IN FUND BALANCE
5590 - Mo River Bonfil Subd #448 OMCI Fund
FY21 FY22 FY23 FY23 FY24 FY25 FY26
Actual Actual Budget Forecast Budget Budget Budget
FUND BALANCE B.O.P.$1,656,566 $1,658,788 $1,647,962 $1,624,381 $1,622,014 $1,638,235 $1,654,455
Interest on Investments 2,222 (34,407) 16,652 (2,366) 16,220 16,220 16,220
Total Revenues 2,222 (34,407) 16,652 (2,366) 16,220 16,220 16,220
Total Expenditures -------
Net Operating Income (Loss) 2,222 (34,407) 16,652 (2,366) 16,220 16,220 16,220
Interfund Transfers -------
Increase (Decrease) in Fund Bal.2,222 (34,407) 16,652 (2,366) 16,220 16,220 16,220
Percentage of Change --2%1% -1%1%1%
FUND BALANCE E.O.P.$1,658,788 $1,624,381 $1,664,614 $1,622,014 $1,638,235 $1,654,455 $1,670,675
139
METROPOLITAN ST. LOUIS SEWER DISTRICT
CHANGES IN FUND BALANCE
5591 - Meramec River Basin Subd #449 OMCI Fund
FY21 FY22 FY23 FY23 FY24 FY25 FY26
Actual Actual Budget Forecast Budget Budget Budget
FUND BALANCE B.O.P.$258,801 $260,702 $258,881 $274,922 $274,444 $277,188 $279,933
Interest on Investments 350 (5,671)2,617 (478)2,744 2,744 2,744
Connection and Other Fees 1,550 19,891 -----
Total Revenues 1,900 14,220 2,617 (478)2,744 2,744 2,744
Total Expenditures -------
Net Operating Income (Loss) 1,900 14,220 2,617 (478)2,744 2,744 2,744
Interfund Transfers -------
Increase (Decrease) in Fund Bal.1,900 14,220 2,617 (478)2,744 2,744 2,744
Percentage of Change 1%5%1% -1%1%1%
FUND BALANCE E.O.P.$260,702 $274,922 $261,498 $274,444 $277,188 $279,933 $282,677
140
METROPOLITAN ST. LOUIS SEWER DISTRICT
CHANGES IN FUND BALANCE
5593 - Sem Br Of River Des Peres OMCI Fund
FY21 FY22 FY23 FY23 FY24 FY25 FY26
Actual Actual Budget Forecast Budget Budget Budget
FUND BALANCE B.O.P.$11,400 $206,038 $326,685 $324,625 $462,449 $325,584 $426,231
Taxes 251,194 256,929 251,320 265,157 262,795 262,795 262,795
Interest on Investments 88 (10,218)3,789 (713)3,921 4,355 3,912
Total Revenues 251,283 246,711 255,109 264,444 266,716 267,150 266,707
Contractual Services 3,721 3,832 3,770 2,017 3,942 3,942 3,942
Construction and Engineering 50,195 124,292 124,292 124,292 355,397 131,397 635,000
Interfund Labor Transfers 2,727 - 19,759 310 44,242 31,165 52,248
Total Expenditures 56,644 128,124 147,821 126,619 403,581 166,504 691,190
Net Operating Income (Loss) 194,639 118,587 107,289 137,824 (136,865) 100,646 (424,483)
Interfund Transfers -------
Increase (Decrease) in Fund Bal.194,639 118,587 107,289 137,824 (136,865) 100,646 (424,483)
Percentage of Change 1,707%58%33%42%-30%31%-100%
FUND BALANCE E.O.P.$206,038 $324,625 $433,974 $462,449 $325,584 $426,231 $1,748
141
METROPOLITAN ST. LOUIS SEWER DISTRICT
CHANGES IN FUND BALANCE
5594 - Black Creek Subd #455 OMCI Fund
FY21 FY22 FY23 FY23 FY24 FY25 FY26
Actual Actual Budget Forecast Budget Budget Budget
FUND BALANCE B.O.P.$429,561 $452,804 $446,464 $442,592 $441,870 $446,289 $450,707
Taxes (47)------
Interest on Investments 658 (9,648)4,513 (722)4,419 4,419 4,419
Total Revenues 612 (9,648)4,513 (722)4,419 4,419 4,419
Contractual Services -------
Construction and Engineering (37,585)------
Interfund Labor Transfers 14,954 565 -----
Total Expenditures (22,631)565 -----
Net Operating Income (Loss) 23,243 (10,212)4,513 (722)4,419 4,419 4,419
Interfund Transfers -------
Increase (Decrease) in Fund Bal.23,243 (10,212)4,513 (722)4,419 4,419 4,419
Percentage of Change 5%-2%1% -1%1%1%
FUND BALANCE E.O.P.$452,804 $442,592 $450,976 $441,870 $446,289 $450,707 $455,126
142
CONSTRUCTION
FUNDS
These funds were established to receive and disburse proceeds from revenue sources for
construction of improvements to sewerage and drainage collection systems and treatment
facilities.
Capital improvement projects are continued from previous budget years due to difficulties in
easement acquisitions, permit process, design revisions or special requirements. Funding sources
for capital improvement projects are primarily from User Charges, Revenue Bonds, Grants and
Investment Income. Fund 6660 (Sanitary Replacement Fund) is a major construction fund.
143
METROPOLITAN ST. LOUIS SEWER DISTRICT
CHANGES IN FUND BALANCE
6660 Sanitary Replacement Fund
FY21 FY22 FY23 FY23 FY24 FY25 FY26
Actual Actual Budget Forecast Budget Budget Budget
FUND BALANCE B.O.P.$186,225,765 $283,617,891 $205,640,702 $206,700,431 $387,543,262 $266,654,570 $10,713,434
Revenue Bonds 282,496,201 113,269,975 433,500,000 433,500,000 278,000,000 43,119,393 -
Interest on Investments 1,120,058 (7,821,950) 3,425,613 (737,819) 3,434,325 1,796,609 305,000
Connection and Other Fees 69,273 208,984 - 41,599 ---
Miscellaneous 1,000,000 1,722,465 - 1,000,000 2,000,000 3,000,000 -
Total Revenues 284,685,531 107,379,474 436,925,613 433,803,780 283,434,325 47,916,002 305,000
Construction and Engineering 296,517,308 282,791,662 369,711,000 366,983,054 520,401,500 429,570,827 72,203,902
Agency and Other Debt Expense 1,348,473 780,602 3,790,750 3,790,750 1,390,000 280,276 -
Interfund Labor Transfers 7,477,626 7,080,995 7,549,362 7,187,146 7,531,516 7,867,967 8,200,532
Total Expenditures 305,343,406 290,653,259 381,051,112 377,960,950 529,323,016 437,719,070 80,404,434
Net Operating Income (Loss) (20,657,875) (183,273,785) 55,874,501 55,842,830 (245,888,691) (389,803,069) (80,099,434)
Interfund Transfers 118,050,000 106,356,326 125,000,000 125,000,000 125,000,000 133,861,932 69,695,434
Increase (Decrease) in Fund Bal. 97,392,125 (76,917,459) 180,874,501 180,842,830 (120,888,691) (255,941,137) (10,404,000)
Percentage of Change 52%-27%88%87%-31%-96%-97%
FUND BALANCE E.O.P.$283,617,891 $206,700,431 $386,515,203 $387,543,262 $266,654,570 $10,713,434 $309,434
Note: CIRP dollars were removed from FY25 in the amount of $198,341,173 and FY26 in the amount of $459,185,098 and will not match the project lists
for Engineering. The dollars were removed because anticipated rate increases and additional bond authorization for those future years are still unknown
and therefore not included in the revenue projections.
144
DEBT
SERVICE
FUNDS
These funds were established to account for and report principal and interest
expenditures and a portion of bond proceeds.
In 2004, 2008, 2012 and 2016, St. Louis voters authorized the sale of Wastewater
Revenue Bonds totaling $2.6 billion to fund the District’s wastewater capital
improvement program. Voters authorized an additional $500 million in revenue bonds
in 2021.
145
METROPOLITAN ST. LOUIS SEWER DISTRICT
CHANGES IN FUND BALANCE
2000 - Principal and Interest Funds
FY21 FY22 FY23 FY23 FY24 FY25 FY26
Actual Actual Budget Forecast Budget Budget Budget
FUND BALANCE B.O.P.$46,056,843 $42,575,188 $44,246,444 $37,061,371 $44,531,423 $44,976,738 $45,422,052
Revenue Bonds 7,371,752 57,528,822 28,486,911 28,486,911 - 156,601,702 122,672,810
Interest on Investments 87,653 (1,303,677) 437,325 (36,158) 445,314 445,314 445,314
Miscellaneous 12,349 6,488 - 239,862 ---
Total Revenues 7,471,754 56,231,633 28,924,236 28,690,615 445,314 157,047,016 123,118,125
Principal Payments 62,599,880 67,915,074 70,419,500 70,326,903 69,922,300 78,748,070 88,983,960
Interest Payments 58,831,730 60,864,583 64,201,009 63,355,647 65,798,750 64,368,248 73,269,092
Interest Payments Paid into Escrow
for Refunding Debt - 85,749 -----
Agency and Other Debt Expense 9,267,496 59,874,255 30,350,411 30,263,592 2,309,500 159,529,858 126,772,993
Total Expenditures 130,699,106 188,739,660 164,970,920 163,946,142 138,030,550 302,646,176 289,026,045
Net Operating Income (Loss) (123,227,352) (132,508,027) (136,046,684) (135,255,528) (137,585,236) (145,599,160) (165,907,921)
Interfund Transfers 119,745,696 126,994,210 136,484,009 142,725,580 138,030,550 146,044,474 166,353,235
Increase (Decrease) in Fund Bal. (3,481,656) (5,513,817) 437,325 7,470,052 445,314 445,314 445,314
Percentage of Change -8%-13%1%20%1%1%1%
FUND BALANCE E.O.P.$42,575,188 $37,061,371 $44,683,769 $44,531,423 $44,976,738 $45,422,052 $45,867,366
146
METROPOLITAN ST. LOUIS SEWER DISTRICT
CHANGES IN FUND BALANCE
2804 - 2004B SRF - Prin & Int - WW
FY21 FY22 FY23 FY23 FY24 FY25 FY26
Actual Actual Budget Forecast Budget Budget Budget
FUND BALANCE B.O.P.$13,740,269 $13,916,836 $13,901,304 $13,767,244 $15,428,914 $15,583,204 $15,737,493
Interest on Investments 1,837 (109,076) 139,993 78,023 154,289 154,289 154,289
Miscellaneous 2,530 3,494 - 187,274 ---
Total Revenues 4,367 (105,582) 139,993 265,297 154,289 154,289 154,289
Principal Payments 19,963,100 20,657,300 20,995,500 20,995,500 21,537,300 22,082,000 19,204,500
Interest Payments 3,140,045 2,625,530 2,154,000 2,174,251 1,737,300 1,353,500 959,500
Agency and Other Debt Expense 912,055 793,579 667,600 574,148 554,900 439,700 319,300
Total Expenditures 24,015,201 24,076,409 23,817,100 23,743,899 23,829,500 23,875,200 20,483,300
Net Operating Income (Loss) (24,010,834) (24,181,992) (23,677,107) (23,478,602) (23,675,211) (23,720,911) (20,329,011)
Interfund Transfers 24,187,400 24,032,400 23,817,100 25,140,272 23,829,500 23,875,200 20,483,300
Increase (Decrease) in Fund Bal.176,566 (149,592) 139,993 1,661,670 154,289 154,289 154,289
Percentage of Change 1%-1%1%12%1%1%1%
FUND BALANCE E.O.P.$13,916,836 $13,767,244 $14,041,298 $15,428,914 $15,583,204 $15,737,493 $15,891,782
147
METROPOLITAN ST. LOUIS SEWER DISTRICT
CHANGES IN FUND BALANCE
2812 - 2010B SR Rev Bond - Prin & Int - WW
FY21 FY22 FY23 FY23 FY24 FY25 FY26
Actual Actual Budget Forecast Budget Budget Budget
FUND BALANCE B.O.P.$3,399,424 $3,399,763 $3,385,507 $14,259,678 $2,101,953 $2,122,972 $2,143,992
Revenue Bonds - (1,424,434)-----
Interest on Investments 7,262 (99,446) 34,089 3,146 21,020 21,020 21,020
Miscellaneous 4,320 25 -----
Total Revenues 11,582 (1,523,855) 34,089 3,146 21,020 21,020 21,020
Interest Payments 3,334,743 3,334,743 3,334,700 3,334,743 3,334,700 3,334,700 3,334,700
Agency and Other Debt Expense -265 -----
Total Expenditures 3,334,743 3,335,008 3,334,700 3,334,743 3,334,700 3,334,700 3,334,700
Net Operating Income (Loss) (3,323,161) (4,858,863) (3,300,611) (3,331,597) (3,313,680) (3,313,680) (3,313,680)
Interfund Transfers 3,323,500 15,718,778 3,334,700 (8,826,128) 3,334,700 3,334,700 3,334,700
Increase (Decrease) in Fund Bal.339 10,859,915 34,089 (12,157,725) 21,020 21,020 21,020
Percentage of Change -319%1%-85%1%1%1%
FUND BALANCE E.O.P.$3,399,763 $14,259,678 $3,419,596 $2,101,953 $2,122,972 $2,143,992 $2,165,011
148
METROPOLITAN ST. LOUIS SEWER DISTRICT
CHANGES IN FUND BALANCE
2816 - 2011B SR Rev Bond - Prin & Int - WW
FY21 FY22 FY23 FY23 FY24 FY25 FY26
Actual Actual Budget Forecast Budget Budget Budget
FUND BALANCE B.O.P.$3,496,203 $2,246,312 $2,710,548 $-$-$-$-
Revenue Bonds (1,214,249) (155,097)-----
Interest on Investments 8,944 599 27,172 ----
Total Revenues (1,205,305) (154,498) 27,172 ----
Principal Payments 2,330,000 ------
Interest Payments 572,300 ------
Agency and Other Debt Expense 110 ------
Total Expenditures 2,902,410 ------
Net Operating Income (Loss) (4,107,715) (154,498) 27,172 ----
Interfund Transfers 2,857,824 (2,091,814)-----
Increase (Decrease) in Fund Bal. (1,249,891) (2,246,312) 27,172 ----
Percentage of Change -36%-100%1% - - - -
FUND BALANCE E.O.P.$2,246,312 $- $2,737,720 $-$-$-$-
149
METROPOLITAN ST. LOUIS SEWER DISTRICT
CHANGES IN FUND BALANCE
2817 - 2012A SR Rev Bond - Prin & Int - WW
FY21 FY22 FY23 FY23 FY24 FY25 FY26
Actual Actual Budget Forecast Budget Budget Budget
FUND BALANCE B.O.P.$6,553,097 $3,747,525 $3,712,884 $117 $5,983 $6,043 $6,103
Revenue Bonds (2,811,531) (1,963,370)-----
Interest on Investments 12,909 (131,083) 37,696 (364)60 60 60
Miscellaneous -329 -----
Total Revenues (2,798,622) (2,094,124) 37,696 (364)60 60 60
Principal Payments 5,300,000 5,300,000 -----
Interest Payments 1,842,950 1,630,950 112,150 112,150 112,200 112,200 112,200
Agency and Other Debt Expense -265 -----
Total Expenditures 7,142,950 6,931,215 112,150 112,150 112,200 112,200 112,200
Net Operating Income (Loss) (9,941,572) (9,025,339) (74,454) (112,514) (112,140) (112,140) (112,140)
Interfund Transfers 7,136,000 5,277,930 112,150 118,381 112,200 112,200 112,200
Increase (Decrease) in Fund Bal. (2,805,572) (3,747,409) 37,696 5,866 60 60 60
Percentage of Change -43%-100%1%5,014%1%1%1%
FUND BALANCE E.O.P.$3,747,525 $117 $3,750,580 $5,983 $6,043 $6,103 $6,163
150
METROPOLITAN ST. LOUIS SEWER DISTRICT
CHANGES IN FUND BALANCE
2818 - 2012B SR Rev Bond - Prin & Int - WW
FY21 FY22 FY23 FY23 FY24 FY25 FY26
Actual Actual Budget Forecast Budget Budget Budget
FUND BALANCE B.O.P.$9,285,254 $9,290,376 $9,273,144 $72 $5,202,076 $5,254,096 $5,306,117
Revenue Bonds - (2,888,153)-----
Interest on Investments 22,072 (114,791) 93,449 13,040 52,021 52,021 52,021
Miscellaneous -238 -----
Total Revenues 22,072 (3,002,706) 93,449 13,040 52,021 52,021 52,021
Principal Payments 3,725,000 4,050,000 4,450,000 ----
Interest Payments 2,016,850 1,867,850 490,350 25,850 25,900 25,900 25,900
Agency and Other Debt Expense -265 -----
Total Expenditures 5,741,850 5,918,115 4,940,350 25,850 25,900 25,900 25,900
Net Operating Income (Loss) (5,719,778) (8,920,821) (4,846,901) (12,810) 26,121 26,121 26,121
Interfund Transfers 5,724,900 (369,484) 4,940,350 5,214,814 25,900 25,900 25,900
Increase (Decrease) in Fund Bal.5,122 (9,290,305) 93,449 5,202,004 52,021 52,021 52,021
Percentage of Change --100%1% 7,225,006%1%1%1%
FUND BALANCE E.O.P.$9,290,376 $72 $9,366,592 $5,202,076 $5,254,096 $5,306,117 $5,358,138
151
METROPOLITAN ST. LOUIS SEWER DISTRICT
CHANGES IN FUND BALANCE
2819 - 2013B SR Rev Bond - Prin & Int - WW
FY21 FY22 FY23 FY23 FY24 FY25 FY26
Actual Actual Budget Forecast Budget Budget Budget
FUND BALANCE B.O.P.$2,515,495 $2,519,650 $2,502,436 $41 $751,938 $759,457 $766,977
Revenue Bonds - (340,213)-----
Interest on Investments 10,129 (79,418) 25,354 (6,430)7,519 7,519 7,519
Miscellaneous -226 -----
Total Revenues 10,129 (419,404) 25,354 (6,430)7,519 7,519 7,519
Principal Payments 3,390,000 3,520,000 3,695,000 3,695,000 ---
Interest Payments 1,896,175 1,764,625 886,662 886,687 ---
Agency and Other Debt Expense -265 -----
Total Expenditures 5,286,175 5,284,890 4,581,662 4,581,687 ---
Net Operating Income (Loss) (5,276,046) (5,704,294) (4,556,308) (4,588,117)7,519 7,519 7,519
Interfund Transfers 5,280,200 3,184,686 4,581,662 5,340,014 ---
Increase (Decrease) in Fund Bal.4,154 (2,519,608) 25,354 751,897 7,519 7,519 7,519
Percentage of Change --100%1% 1,833,895%1%1%1%
FUND BALANCE E.O.P.$2,519,650 $41 $2,527,790 $751,938 $759,457 $766,977 $774,496
152
METROPOLITAN ST. LOUIS SEWER DISTRICT
CHANGES IN FUND BALANCE
2820 - 2013A SRF - Prin & Int - WW
FY21 FY22 FY23 FY23 FY24 FY25 FY26
Actual Actual Budget Forecast Budget Budget Budget
FUND BALANCE B.O.P.$1,648,502 $1,643,002 $1,599,227 $1,516,591 $1,533,566 $1,548,902 $1,564,238
Interest on Investments 577 (4,788) 16,450 7,246 15,336 15,336 15,336
Miscellaneous 118 233 -8,961 ---
Total Revenues 695 (4,555) 16,450 16,207 15,336 15,336 15,336
Principal Payments 2,365,000 2,427,000 2,490,000 2,490,000 2,555,000 2,622,000 2,691,000
Interest Payments 627,076 385,653 295,700 294,973 275,000 253,600 231,700
Agency and Other Debt Expense 214,419 201,803 182,300 182,259 168,800 155,000 140,800
Total Expenditures 3,206,495 3,014,456 2,968,000 2,967,232 2,998,800 3,030,600 3,063,500
Net Operating Income (Loss) (3,205,800) (3,019,011) (2,951,550) (2,951,025) (2,983,464) (3,015,264) (3,048,164)
Interfund Transfers 3,200,300 2,892,600 2,968,000 2,968,000 2,998,800 3,030,600 3,063,500
Increase (Decrease) in Fund Bal.(5,500) (126,411) 16,450 16,975 15,336 15,336 15,336
Percentage of Change --8%1%1%1%1%1%
FUND BALANCE E.O.P.$1,643,002 $1,516,591 $1,615,677 $1,533,566 $1,548,902 $1,564,238 $1,579,573
153
METROPOLITAN ST. LOUIS SEWER DISTRICT
CHANGES IN FUND BALANCE
2821 - 2015A SRF - Prin & Int - WW
FY21 FY22 FY23 FY23 FY24 FY25 FY26
Actual Actual Budget Forecast Budget Budget Budget
FUND BALANCE B.O.P.$2,341,902 $2,338,637 $2,301,342 $2,343,741 $2,370,200 $2,393,902 $2,417,604
Interest on Investments 895 (4,740) 23,403 11,298 23,702 23,702 23,702
Miscellaneous 5,162 361 - 13,943 ---
Total Revenues 6,057 (4,379) 23,403 25,241 23,702 23,702 23,702
Principal Payments 3,505,000 3,589,000 3,674,000 3,674,000 3,762,000 3,852,000 3,943,000
Interest Payments 751,605 708,588 664,500 663,322 619,500 573,300 526,000
Agency and Other Debt Expense 326,517 307,829 279,000 278,960 259,100 238,800 218,100
Total Expenditures 4,583,123 4,605,418 4,617,500 4,616,282 4,640,600 4,664,100 4,687,100
Net Operating Income (Loss) (4,577,065) (4,609,796) (4,594,097) (4,591,041) (4,616,898) (4,640,398) (4,663,398)
Interfund Transfers 4,573,800 4,614,900 4,617,500 4,617,500 4,640,600 4,664,100 4,687,100
Increase (Decrease) in Fund Bal.(3,265)5,104 23,403 26,459 23,702 23,702 23,702
Percentage of Change - -1%1%1%1%1%
FUND BALANCE E.O.P.$2,338,637 $2,343,741 $2,324,745 $2,370,200 $2,393,902 $2,417,604 $2,441,306
154
METROPOLITAN ST. LOUIS SEWER DISTRICT
CHANGES IN FUND BALANCE
2822 - 2015B SR Rev Bond Prin & Int - WW
FY21 FY22 FY23 FY23 FY24 FY25 FY26
Actual Actual Budget Forecast Budget Budget Budget
FUND BALANCE B.O.P.$10,774 $2,101 $16,701 $176 $603,111 $609,142 $615,173
Interest on Investments 4,327 (134,149)167 (25,765)6,031 6,031 6,031
Miscellaneous -109 -----
Total Revenues 4,327 (134,040)167 (25,765)6,031 6,031 6,031
Principal Payments 2,920,000 3,070,000 3,220,000 3,220,000 3,385,000 3,550,000 -
Interest Payments 8,396,100 8,250,100 8,096,600 8,096,600 7,935,600 3,971,900 -
Agency and Other Debt Expense -265 -----
Total Expenditures 11,316,100 11,320,365 11,316,600 11,316,600 11,320,600 7,521,900 -
Net Operating Income (Loss) (11,311,773) (11,454,405) (11,316,433) (11,342,365) (11,314,569) (7,515,869)6,031
Interfund Transfers 11,303,100 11,452,480 11,316,600 11,945,300 11,320,600 7,521,900 -
Increase (Decrease) in Fund Bal.(8,673) (1,925)167 602,935 6,031 6,031 6,031
Percentage of Change -80%-92%1%342,577%1%1%1%
FUND BALANCE E.O.P.$2,101 $176 $16,868 $603,111 $609,142 $615,173 $621,204
155
METROPOLITAN ST. LOUIS SEWER DISTRICT
CHANGES IN FUND BALANCE
2823 - 2016A SRF - Prin & Int - WW
FY21 FY22 FY23 FY23 FY24 FY25 FY26
Actual Actual Budget Forecast Budget Budget Budget
FUND BALANCE B.O.P.$602,369 $624,755 $545,209 $626,665 $633,425 $639,760 $646,094
Interest on Investments 260 (1,732)6,281 2,884 6,334 6,334 6,334
Miscellaneous 43 93 -3,564 ---
Total Revenues 303 (1,639)6,281 6,447 6,334 6,334 6,334
Principal Payments 880,000 899,000 919,000 919,000 939,000 959,000 981,000
Interest Payments 189,423 201,330 190,500 190,193 179,400 168,100 156,500
Agency and Other Debt Expense 91,694 88,921 81,700 81,694 76,700 71,700 66,500
Total Expenditures 1,161,116 1,189,251 1,191,200 1,190,887 1,195,100 1,198,800 1,204,000
Net Operating Income (Loss) (1,160,813) (1,190,890) (1,184,919) (1,184,439) (1,188,766) (1,192,466) (1,197,666)
Interfund Transfers 1,183,200 1,192,800 1,191,200 1,191,200 1,195,100 1,198,800 1,204,000
Increase (Decrease) in Fund Bal.22,387 1,910 6,281 6,761 6,334 6,334 6,334
Percentage of Change 4% -1%1%1%1%1%
FUND BALANCE E.O.P.$624,755 $626,665 $551,489 $633,425 $639,760 $646,094 $652,428
156
METROPOLITAN ST. LOUIS SEWER DISTRICT
CHANGES IN FUND BALANCE
2824 - 2016B SRF - Prin & Int - WW
FY21 FY22 FY23 FY23 FY24 FY25 FY26
Actual Actual Budget Forecast Budget Budget Budget
FUND BALANCE B.O.P.$2,181,145 $2,277,506 $2,275,078 $2,280,073 $2,304,507 $2,327,552 $2,350,597
Interest on Investments 891 (4,922) 12,524 10,984 23,045 23,045 23,045
Miscellaneous 160 348 - 13,401 ---
Total Revenues 1,051 (4,573) 12,524 24,386 23,045 23,045 23,045
Principal Payments 3,286,000 3,358,000 3,432,000 3,432,000 3,507,000 3,583,000 3,661,000
Interest Payments 715,605 780,180 739,700 739,662 698,300 655,900 612,700
Agency and Other Debt Expense 341,286 344,580 317,600 317,589 299,100 280,200 260,900
Total Expenditures 4,342,890 4,482,760 4,489,300 4,489,251 4,504,400 4,519,100 4,534,600
Net Operating Income (Loss) (4,341,840) (4,487,333) (4,476,776) (4,464,866) (4,481,355) (4,496,055) (4,511,555)
Interfund Transfers 4,438,200 4,489,900 4,489,300 4,489,300 4,504,400 4,519,100 4,534,600
Increase (Decrease) in Fund Bal.96,360 2,567 12,524 24,434 23,045 23,045 23,045
Percentage of Change 4% -1%1%1%1%1%
FUND BALANCE E.O.P.$2,277,506 $2,280,073 $2,287,601 $2,304,507 $2,327,552 $2,350,597 $2,373,642
157
METROPOLITAN ST. LOUIS SEWER DISTRICT
CHANGES IN FUND BALANCE
2825 - 2016C SR Rev Bond - Prin & Int - WW
FY21 FY22 FY23 FY23 FY24 FY25 FY26
Actual Actual Budget Forecast Budget Budget Budget
FUND BALANCE B.O.P.$17,479 $8,190 $8,790 $135 $510,357 $515,460 $520,564
Interest on Investments 3,711 (117,065)88 (20,100)5,104 5,104 5,104
Miscellaneous -415 -----
Total Revenues 3,711 (116,650)88 (20,100)5,104 5,104 5,104
Principal Payments 2,955,000 3,070,000 3,195,000 3,195,000 3,325,000 3,455,000 3,595,000
Interest Payments 6,591,800 6,473,600 6,350,800 6,350,800 6,223,000 6,090,000 5,951,800
Agency and Other Debt Expense -265 -----
Total Expenditures 9,546,800 9,543,865 9,545,800 9,545,800 9,548,000 9,545,000 9,546,800
Net Operating Income (Loss) (9,543,089) (9,660,515) (9,545,712) (9,565,900) (9,542,896) (9,539,896) (9,541,696)
Interfund Transfers 9,533,800 9,652,460 9,545,800 10,076,122 9,548,000 9,545,000 9,546,800
Increase (Decrease) in Fund Bal.(9,289) (8,055)88 510,222 5,104 5,104 5,104
Percentage of Change -53%-98%1%377,942%1%1%1%
FUND BALANCE E.O.P.$8,190 $135 $8,878 $510,357 $515,460 $520,564 $525,668
158
METROPOLITAN ST. LOUIS SEWER DISTRICT
CHANGES IN FUND BALANCE
2826 - 2017A SR Rev Bond - Prin & Int - WW
FY21 FY22 FY23 FY23 FY24 FY25 FY26
Actual Actual Budget Forecast Budget Budget Budget
FUND BALANCE B.O.P.$1,967 $435 $309 $298 $1,392,522 $1,406,447 $1,420,372
Interest on Investments 6,467 (243,359)22 (46,432) 13,925 13,925 13,925
Miscellaneous -327 -----
Total Revenues 6,467 (243,032)22 (46,432) 13,925 13,925 13,925
Principal Payments 3,660,000 5,490,000 11,040,000 11,040,000 14,840,000 15,355,000 19,630,000
Interest Payments 15,300,800 15,117,800 14,854,900 14,854,850 14,393,900 13,700,000 12,933,800
Agency and Other Debt Expense -265 -----
Total Expenditures 18,960,800 20,608,065 25,894,900 25,894,850 29,233,900 29,055,000 32,563,800
Net Operating Income (Loss) (18,954,333) (20,851,097) (25,894,878) (25,941,282) (29,219,975) (29,041,075) (32,549,875)
Interfund Transfers 18,952,800 20,850,960 25,894,900 27,333,506 29,233,900 29,055,000 32,563,800
Increase (Decrease) in Fund Bal.(1,533)(137)22 1,392,224 13,925 13,925 13,925
Percentage of Change -78%-31%7%467,189%1%1%1%
FUND BALANCE E.O.P.$435 $298 $332 $1,392,522 $1,406,447 $1,420,372 $1,434,298
159
METROPOLITAN ST. LOUIS SEWER DISTRICT
CHANGES IN FUND BALANCE
2827 - 2018A WIFIA - Prin & Int - WW
FY21 FY22 FY23 FY23 FY24 FY25 FY26
Actual Actual Budget Forecast Budget Budget Budget
FUND BALANCE B.O.P.$30,349 $32,091 $815,090 $29,622 $1,255,390 $1,267,944 $1,280,498
Interest on Investments 343 (4,903)8,151 (978) 12,554 12,554 12,554
Total Revenues 343 (4,903)8,151 (978) 12,554 12,554 12,554
Interest Payments 8,001 8,001 827,847 8,001 734,200 1,460,300 1,460,300
Agency and Other Debt Expense -265 -----
Total Expenditures 8,001 8,266 827,847 8,001 734,200 1,460,300 1,460,300
Net Operating Income (Loss) (7,658) (13,169) (819,696) (8,979) (721,646) (1,447,746) (1,447,746)
Interfund Transfers 9,400 10,700 827,847 1,234,747 734,200 1,460,300 1,460,300
Increase (Decrease) in Fund Bal.1,742 (2,469)8,151 1,225,768 12,554 12,554 12,554
Percentage of Change 6%-8%1%4,138%1%1%1%
FUND BALANCE E.O.P.$32,091 $29,622 $823,241 $1,255,390 $1,267,944 $1,280,498 $1,293,052
160
METROPOLITAN ST. LOUIS SEWER DISTRICT
CHANGES IN FUND BALANCE
2828 - 2018B SRF - Prin & Int - WW
FY21 FY22 FY23 FY23 FY24 FY25 FY26
Actual Actual Budget Forecast Budget Budget Budget
FUND BALANCE B.O.P.$123,187 $198,169 $199,517 $792,457 $806,044 $814,105 $822,165
Interest on Investments 104 (4,480)1,995 3,772 8,060 8,060 8,060
Miscellaneous 11 110 -4,539 ---
Total Revenues 115 (4,370)1,995 8,312 8,060 8,060 8,060
Principal Payments - 533,000 1,082,000 1,079,403 1,100,000 1,122,000 1,144,000
Interest Payments 230,519 331,817 337,600 335,409 321,400 306,100 290,600
Agency and Other Debt Expense 5,914 68,925 129,500 129,012 123,700 117,900 111,900
Total Expenditures 236,433 933,742 1,549,100 1,543,824 1,545,100 1,546,000 1,546,500
Net Operating Income (Loss) (236,318) (938,112) (1,547,105) (1,535,513) (1,537,040) (1,537,940) (1,538,440)
Interfund Transfers 311,300 1,532,400 1,549,100 1,549,100 1,545,100 1,546,000 1,546,500
Increase (Decrease) in Fund Bal.74,982 594,288 1,995 13,587 8,060 8,060 8,060
Percentage of Change 61%300%1%2%1%1%1%
FUND BALANCE E.O.P.$198,169 $792,457 $201,512 $806,044 $814,105 $822,165 $830,225
161
METROPOLITAN ST. LOUIS SEWER DISTRICT
CHANGES IN FUND BALANCE
2829 - 2019A SRF - Prin & Int - WW
FY21 FY22 FY23 FY23 FY24 FY25 FY26
Actual Actual Budget Forecast Budget Budget Budget
FUND BALANCE B.O.P.$50,521 $124,039 $123,751 $146,489 $140,564 $141,969 $143,375
Interest on Investments 88 (802)1,246 537 1,406 1,406 1,406
Miscellaneous 4 19 -753 ---
Total Revenues 92 (783)1,246 1,290 1,406 1,406 1,406
Principal Payments ---- 1,015,000 1,035,000 1,057,000
Interest Payments 66,356 197,747 234,700 234,730 232,300 222,300 212,100
Agency and Other Debt Expense 2,919 6,719 -7,186 125,500 120,000 114,500
Total Expenditures 69,275 204,466 234,700 241,915 1,372,800 1,377,300 1,383,600
Net Operating Income (Loss) (69,183) (205,249) (233,454) (240,626) (1,371,394) (1,375,894) (1,382,194)
Interfund Transfers 142,700 227,700 234,700 234,700 1,372,800 1,377,300 1,383,600
Increase (Decrease) in Fund Bal.73,517 22,451 1,246 (5,926)1,406 1,406 1,406
Percentage of Change 146%18%1%-4%1%1%1%
FUND BALANCE E.O.P.$124,039 $146,489 $124,997 $140,564 $141,969 $143,375 $144,781
162
METROPOLITAN ST. LOUIS SEWER DISTRICT
CHANGES IN FUND BALANCE
2830 - 2019B SR Rev Bond - Prin & Int - WW
FY21 FY22 FY23 FY23 FY24 FY25 FY26
Actual Actual Budget Forecast Budget Budget Budget
FUND BALANCE B.O.P.$29,853 $18,556 $5,269 $10,761 $193,916 $195,856 $197,795
Interest on Investments 1,271 (40,580)193 (8,050)1,939 1,939 1,939
Total Revenues 1,271 (40,580)193 (8,050)1,939 1,939 1,939
Principal Payments 835,000 880,000 920,000 920,000 970,000 1,015,000 1,070,000
Interest Payments 2,606,500 2,564,750 2,520,800 2,520,750 2,474,800 2,426,300 2,375,500
Agency and Other Debt Expense 567 265 -----
Total Expenditures 3,442,067 3,445,015 3,440,800 3,440,750 3,444,800 3,441,300 3,445,500
Net Operating Income (Loss) (3,440,796) (3,485,595) (3,440,607) (3,448,800) (3,442,861) (3,439,361) (3,443,561)
Interfund Transfers 3,429,500 3,477,800 3,440,800 3,631,956 3,444,800 3,441,300 3,445,500
Increase (Decrease) in Fund Bal.(11,296) (7,795)193 183,155 1,939 1,939 1,939
Percentage of Change -38%-42%4%1,702%1%1%1%
FUND BALANCE E.O.P.$18,556 $10,761 $5,462 $193,916 $195,856 $197,795 $199,734
163
METROPOLITAN ST. LOUIS SEWER DISTRICT
CHANGES IN FUND BALANCE
2831 - 2019C SR Ref Taxable Rev Bond - Prin & Int - WW
FY21 FY22 FY23 FY23 FY24 FY25 FY26
Actual Actual Budget Forecast Budget Budget Budget
FUND BALANCE B.O.P.$29,051 $32,229 $(4,312)$116 $519,298 $524,491 $529,684
Interest on Investments 3,215 (107,494)339 (26,541)5,193 5,193 5,193
Total Revenues 3,215 (107,494)339 (26,541)5,193 5,193 5,193
Principal Payments 1,515,000 1,545,000 1,570,000 1,570,000 1,605,000 1,635,000 1,675,000
Interest Payments 8,310,038 8,282,404 8,252,800 8,252,787 8,221,400 8,188,500 8,152,700
Agency and Other Debt Expense -265 -----
Total Expenditures 9,825,038 9,827,669 9,822,800 9,822,787 9,826,400 9,823,500 9,827,700
Net Operating Income (Loss) (9,821,823) (9,935,163) (9,822,461) (9,849,328) (9,821,207) (9,818,307) (9,822,507)
Interfund Transfers 9,825,000 9,903,050 9,822,800 10,368,511 9,826,400 9,823,500 9,827,700
Increase (Decrease) in Fund Bal.3,177 (32,113)339 519,183 5,193 5,193 5,193
Percentage of Change 11%-100%-8%447,572%1%1%1%
FUND BALANCE E.O.P.$32,229 $116 $(3,973) $519,298 $524,491 $529,684 $534,877
164
METROPOLITAN ST. LOUIS SEWER DISTRICT
CHANGES IN FUND BALANCE
2832 - 2020A SRF - Prin & Int - WW
FY21 FY22 FY23 FY23 FY24 FY25 FY26
Actual Actual Budget Forecast Budget Budget Budget
FUND BALANCE B.O.P.$- $48,302 $47,730 $91,596 $92,531 $93,456 $94,382
Interest on Investments 75 (862)486 391 925 925 925
Miscellaneous -10 -544 ---
Total Revenues 75 (853)486 935 925 925 925
Principal Payments ---- 989,000 1,002,000 1,016,000
Interest Payments 1,510 66,768 176,000 176,000 174,000 166,100 158,000
Agency and Other Debt Expense 263 3,086 -- 108,800 108,800 104,600
Total Expenditures 1,773 69,853 176,000 176,000 1,271,800 1,276,900 1,278,600
Net Operating Income (Loss) (1,698) (70,706) (175,514) (175,065) (1,270,875) (1,275,975) (1,277,675)
Interfund Transfers 50,000 114,000 176,000 176,000 1,271,800 1,276,900 1,278,600
Increase (Decrease) in Fund Bal.48,302 43,294 486 935 925 925 925
Percentage of Change -90%1%1%1%1%1%
FUND BALANCE E.O.P.$48,302 $91,596 $48,216 $92,531 $93,456 $94,382 $95,307
165
METROPOLITAN ST. LOUIS SEWER DISTRICT
CHANGES IN FUND BALANCE
2833 - 2020B SR Rev Bond - Prin & Int - WW
FY21 FY22 FY23 FY23 FY24 FY25 FY26
Actual Actual Budget Forecast Budget Budget Budget
FUND BALANCE B.O.P.$- $31,694 $1,651 $70 $414,757 $418,905 $423,052
Interest on Investments 2,255 (90,826)331 (18,535)4,148 4,148 4,148
Total Revenues 2,255 (90,826)331 (18,535)4,148 4,148 4,148
Principal Payments 1,945,000 1,895,000 1,990,000 1,990,000 2,090,000 2,195,000 2,300,000
Interest Payments 2,233,333 5,902,750 5,808,000 5,808,000 5,708,500 5,604,000 5,494,300
Agency and Other Debt Expense -243 -----
Total Expenditures 4,178,333 7,797,993 7,798,000 7,798,000 7,798,500 7,799,000 7,794,300
Net Operating Income (Loss) (4,176,078) (7,888,819) (7,797,669) (7,816,535) (7,794,352) (7,794,852) (7,790,152)
Interfund Transfers 4,207,772 7,857,195 7,798,000 8,231,222 7,798,500 7,799,000 7,794,300
Increase (Decrease) in Fund Bal.31,694 (31,624)331 414,688 4,148 4,148 4,148
Percentage of Change --100%20%592,411%1%1%1%
FUND BALANCE E.O.P.$31,694 $70 $1,982 $414,757 $418,905 $423,052 $427,200
166
METROPOLITAN ST. LOUIS SEWER DISTRICT
CHANGES IN FUND BALANCE
2834 - 2021A SRF - Prin & Int - WW
FY21 FY22 FY23 FY23 FY24 FY25 FY26
Actual Actual Budget Forecast Budget Budget Budget
FUND BALANCE B.O.P.$- $40,010 $37,929 $104,867 $105,793 $106,850 $107,908
Interest on Investments 10 (3,256)403 373 1,058 1,058 1,058
Miscellaneous -8 -540 ---
Total Revenues 10 (3,248)403 913 1,058 1,058 1,058
Principal Payments ------ 2,808,000
Interest Payments - 35,991 492,200 492,188 492,200 492,200 486,700
Agency and Other Debt Expense -1,906 ---- 330,300
Total Expenditures - 37,897 492,200 492,188 492,200 492,200 3,625,000
Net Operating Income (Loss) 10 (41,145) (491,797) (491,275) (491,142) (491,142) (3,623,942)
Interfund Transfers 40,000 106,002 492,200 492,200 492,200 492,200 3,625,000
Increase (Decrease) in Fund Bal.40,010 64,857 403 925 1,058 1,058 1,058
Percentage of Change -162%1%1%1%1%1%
FUND BALANCE E.O.P.$40,010 $104,867 $38,332 $105,793 $106,850 $107,908 $108,966
167
METROPOLITAN ST. LOUIS SEWER DISTRICT
CHANGES IN FUND BALANCE
2835 - 2021B SRF - Prin & Int - WW
FY21 FY22 FY23 FY23 FY24 FY25 FY26
Actual Actual Budget Forecast Budget Budget Budget
FUND BALANCE B.O.P.$- $35,009 $34,301 $1,063,632 $1,074,957 $1,085,706 $1,096,456
Interest on Investments 9 (6,093)429 5,030 10,750 10,750 10,750
Miscellaneous -143 -6,342 ---
Total Revenues 9 (5,951)429 11,372 10,750 10,750 10,750
Principal Payments - 874,000 1,770,000 1,770,000 1,800,000 1,830,000 1,862,000
Interest Payments - 53,965 303,300 303,315 289,500 275,400 261,000
Agency and Other Debt Expense - 43,401 205,800 205,833 196,400 186,800 177,100
Total Expenditures - 971,366 2,279,100 2,279,148 2,285,900 2,292,200 2,300,100
Net Operating Income (Loss) 9 (977,317) (2,278,671) (2,267,776) (2,275,150) (2,281,450) (2,289,350)
Interfund Transfers 35,000 2,005,940 2,279,100 2,279,100 2,285,900 2,292,200 2,300,100
Increase (Decrease) in Fund Bal.35,009 1,028,623 429 11,324 10,750 10,750 10,750
Percentage of Change -2,938%1%1%1%1%1%
FUND BALANCE E.O.P.$35,009 $1,063,632 $34,730 $1,074,957 $1,085,706 $1,096,456 $1,107,205
168
METROPOLITAN ST. LOUIS SEWER DISTRICT
CHANGES IN FUND BALANCE
2836 - 2021C SR DP Ref Rev Bond - Prin & Int - WW
FY21 FY22 FY23 FY23 FY24 FY25 FY26
Actual Actual Budget Forecast Budget Budget Budget
FUND BALANCE B.O.P.$-$- $100,747 $26,929 $25,952 $26,211 $26,471
Revenue Bonds 11,397,532 ------
Interest on Investments - (2,477)1,000 (977)260 260 260
Total Revenues 11,397,532 (2,477)1,000 (977)260 260 260
Principal Payments 4,025,780 ------
Interest Payments - 279,439 281,000 281,000 281,000 281,000 281,000
Agency and Other Debt Expense 7,371,752 155 -----
Total Expenditures 11,397,532 279,593 281,000 281,000 281,000 281,000 281,000
Net Operating Income (Loss) - (282,071) (280,000) (281,977) (280,740) (280,740) (280,740)
Interfund Transfers - 309,000 281,000 281,000 281,000 281,000 281,000
Increase (Decrease) in Fund Bal.- 26,929 1,000 (977)260 260 260
Percentage of Change - -1%-4%1%1%1%
FUND BALANCE E.O.P.$- $26,929 $101,747 $25,952 $26,211 $26,471 $26,731
169
METROPOLITAN ST. LOUIS SEWER DISTRICT
CHANGES IN FUND BALANCE
2837 - 2021D SRF - Prin & Int � WW
FY21 FY22 FY23 FY23 FY24 FY25 FY26
Actual Actual Budget Forecast Budget Budget Budget
FUND BALANCE B.O.P.$-$- $605,195 $-$-$-$-
Interest on Investments - (2,791)4,565 ----
Total Revenues - (2,791)4,565 ----
Total Expenditures -------
Net Operating Income (Loss) - (2,791)4,565 ----
Interfund Transfers -2,791 -----
Increase (Decrease) in Fund Bal.--4,565 ----
Percentage of Change - -1% - - - -
FUND BALANCE E.O.P.$-$- $609,760 $-$-$-$-
170
METROPOLITAN ST. LOUIS SEWER DISTRICT
CHANGES IN FUND BALANCE
2838 - 2022A SR DP Ref Rev Bond - Prin & Int - WW
FY21 FY22 FY23 FY23 FY24 FY25 FY26
Actual Actual Budget Forecast Budget Budget Budget
FUND BALANCE B.O.P.$-$-$-$- $242,628 $245,054 $247,480
Revenue Bonds - 54,858,493 -----
Interest on Investments --- (5,040)2,426 2,426 2,426
Total Revenues - 54,858,493 - (5,040)2,426 2,426 2,426
Principal Payments - 6,757,774 --- 3,360,000 6,915,000
Interest Payments -- 1,981,200 1,981,182 1,992,300 1,992,300 1,824,300
Interest Payments Paid into Escrow
for Refunding Debt - 13,493 -----
Agency and Other Debt Expense - 48,087,226 -----
Total Expenditures - 54,858,493 1,981,200 1,981,182 1,992,300 5,352,300 8,739,300
Net Operating Income (Loss) -- (1,981,200) (1,986,222) (1,989,874) (5,349,874) (8,736,874)
Interfund Transfers -- 1,981,200 2,228,850 1,992,300 5,352,300 8,739,300
Increase (Decrease) in Fund Bal.--- 242,628 2,426 2,426 2,426
Percentage of Change - - - -1%1%1%
FUND BALANCE E.O.P.$-$-$- $242,628 $245,054 $247,480 $249,906
171
METROPOLITAN ST. LOUIS SEWER DISTRICT
CHANGES IN FUND BALANCE
2839 - 2022B SR Rev Bond - Prin & Int - WW
FY21 FY22 FY23 FY23 FY24 FY25 FY26
Actual Actual Budget Forecast Budget Budget Budget
FUND BALANCE B.O.P.$-$-$-$- $50,000 $50,500 $51,000
Revenue Bonds - 9,441,595 -----
Interest on Investments --- 26,001 500 500 500
Total Revenues - 9,441,595 - 26,001 500 500 500
Principal Payments --- 6,345,000 6,285,000 1,650,000 1,730,000
Interest Payments --- 4,956,087 5,206,600 4,892,300 4,809,800
Interest Payments Paid into Escrow
for Refunding Debt - 72,256 -----
Agency and Other Debt Expense - 9,366,201 -----
Total Expenditures - 9,438,456 - 11,301,087 11,491,600 6,542,300 6,539,800
Net Operating Income (Loss) -3,139 - (11,275,086) (11,491,100) (6,541,800) (6,539,300)
Interfund Transfers - (3,139)- 11,325,086 11,491,600 6,542,300 6,539,800
Increase (Decrease) in Fund Bal.--- 50,000 500 500 500
Percentage of Change - - - -1%1%1%
FUND BALANCE E.O.P.$-$-$- $50,000 $50,500 $51,000 $51,500
172
METROPOLITAN ST. LOUIS SEWER DISTRICT
CHANGES IN FUND BALANCE
2840 - 2022C SRF - Prin & Int - WW
FY21 FY22 FY23 FY23 FY24 FY25 FY26
Actual Actual Budget Forecast Budget Budget Budget
FUND BALANCE B.O.P.$-$-$-$- $50,000 $50,500 $51,000
Interest on Investments ---37 500 500 500
Total Revenues ---37 500 500 500
Principal Payments ---- 218,000 442,000 450,000
Interest Payments -- 14,518 22,569 125,000 120,900 115,400
Agency and Other Debt Expense ---- 26,500 51,200 48,800
Total Expenditures -- 14,518 22,569 369,500 614,100 614,200
Net Operating Income (Loss) -- (14,518) (22,532) (369,000) (613,600) (613,700)
Interfund Transfers -- 14,518 72,532 369,500 614,100 614,200
Increase (Decrease) in Fund Bal.--- 50,000 500 500 500
Percentage of Change - - - -1%1%1%
FUND BALANCE E.O.P.$-$-$- $50,000 $50,500 $51,000 $51,500
173
METROPOLITAN ST. LOUIS SEWER DISTRICT
CHANGES IN FUND BALANCE
2841 - 2022D SRF - Prin & Int - WW
FY21 FY22 FY23 FY23 FY24 FY25 FY26
Actual Actual Budget Forecast Budget Budget Budget
FUND BALANCE B.O.P.$-$-$-$- $50,000 $50,500 $51,000
Interest on Investments ---424 500 500 500
Total Revenues ---424 500 500 500
Principal Payments ------ 5,045,000
Interest Payments -- 164,534 259,549 1,437,500 1,437,500 1,421,800
Agency and Other Debt Expense ------ 602,100
Total Expenditures -- 164,534 259,549 1,437,500 1,437,500 7,068,900
Net Operating Income (Loss) -- (164,534) (259,125) (1,437,000) (1,437,000) (7,068,400)
Interfund Transfers -- 164,534 309,125 1,437,500 1,437,500 7,068,900
Increase (Decrease) in Fund Bal.--- 50,000 500 500 500
Percentage of Change - - - -1%1%1%
FUND BALANCE E.O.P.$-$-$- $50,000 $50,500 $51,000 $51,500
174
METROPOLITAN ST. LOUIS SEWER DISTRICT
CHANGES IN FUND BALANCE
2842 - 2022E SR Rev Bond - Prin & Int - WW
FY21 FY22 FY23 FY23 FY24 FY25 FY26
Actual Actual Budget Forecast Budget Budget Budget
FUND BALANCE B.O.P.$-$-$-$- $36,041 $36,402 $36,762
Interest on Investments ---93 360 360 360
Total Revenues ---93 360 360 360
Interest Payments -- 35,949 ----
Total Expenditures -- 35,949 ----
Net Operating Income (Loss) -- (35,949)93 360 360 360
Interfund Transfers -- 35,949 35,949 ---
Increase (Decrease) in Fund Bal.--- 36,041 360 360 360
Percentage of Change - - - -1%1%1%
FUND BALANCE E.O.P.$-$-$- $36,041 $36,402 $36,762 $37,122
175
METROPOLITAN ST. LOUIS SEWER DISTRICT
CHANGES IN FUND BALANCE
2843 - 2023A SR DP Ref Rev Bond - Prin & Int - WW
FY21 FY22 FY23 FY23 FY24 FY25 FY26
Actual Actual Budget Forecast Budget Budget Budget
FUND BALANCE B.O.P.$-$-$-$- $6,635,000 $6,701,350 $6,767,700
Revenue Bonds -- 28,486,911 28,486,911 ---
Interest on Investments --- (40,223) 66,350 66,350 66,350
Total Revenues -- 28,486,911 28,446,688 66,350 66,350 66,350
Principal Payments -- 3,992,000 3,992,000 ---
Interest Payments ---- 1,152,000 1,152,000 1,152,000
Agency and Other Debt Expense -- 28,486,911 28,486,911 ---
Total Expenditures -- 32,478,911 32,478,911 1,152,000 1,152,000 1,152,000
Net Operating Income (Loss) -- (3,992,000) (4,032,223) (1,085,650) (1,085,650) (1,085,650)
Interfund Transfers -- 10,577,000 10,667,223 1,152,000 1,152,000 1,152,000
Increase (Decrease) in Fund Bal.-- 6,585,000 6,635,000 66,350 66,350 66,350
Percentage of Change - - - -1%1%1%
FUND BALANCE E.O.P.$-$- $6,585,000 $6,635,000 $6,701,350 $6,767,700 $6,834,050
176
METROPOLITAN ST. LOUIS SEWER DISTRICT
CHANGES IN FUND BALANCE
2844 - 2023B WIFIA - Prin & Int - WW
FY21 FY22 FY23 FY23 FY24 FY25 FY26
Actual Actual Budget Forecast Budget Budget Budget
FUND BALANCE B.O.P.$-$-$-$-$-$-$-
Total Revenues -------
Principal Payments -- 1,985,000 ----
Interest Payments -- 4,600,000 ----
Total Expenditures -- 6,585,000 ----
Net Operating Income (Loss) -- (6,585,000)----
Interfund Transfers -------
Increase (Decrease) in Fund Bal.-- (6,585,000)----
Percentage of Change - - - - - - -
FUND BALANCE E.O.P.$-$- $(6,585,000)$-$-$-$-
177
METROPOLITAN ST. LOUIS SEWER DISTRICT
CHANGES IN FUND BALANCE
2846 - 2026A SR DP Ref Rev Bond - Prin & Int - WW
FY21 FY22 FY23 FY23 FY24 FY25 FY26
Actual Actual Budget Forecast Budget Budget Budget
FUND BALANCE B.O.P.$-$- $47,097 $-$-$-$-
Revenue Bonds ------ 122,672,810
Interest on Investments -4,858 1,500 ----
Total Revenues -4,858 1,500 --- 122,672,810
Agency and Other Debt Expense - 557,033 ---- 122,672,810
Total Expenditures - 557,033 ---- 122,672,810
Net Operating Income (Loss) - (552,175)1,500 ----
Interfund Transfers - 552,175 -----
Increase (Decrease) in Fund Bal.--1,500 ----
Percentage of Change - -3% - - - -
FUND BALANCE E.O.P.$-$- $48,597 $-$-$-$-
178
METROPOLITAN ST. LOUIS SEWER DISTRICT
CHANGES IN FUND BALANCE
2848 - 2025A SR DP Ref Rev Bond - Prin & Int - WW
FY21 FY22 FY23 FY23 FY24 FY25 FY26
Actual Actual Budget Forecast Budget Budget Budget
FUND BALANCE B.O.P.$-$-$-$-$-$-$-
Revenue Bonds ----- 156,601,702 -
Total Revenues ----- 156,601,702 -
Interest Payments ------ 6,678,000
Agency and Other Debt Expense ----- 156,601,702 -
Total Expenditures ----- 156,601,702 6,678,000
Net Operating Income (Loss) ------ (6,678,000)
Interfund Transfers ------ 6,678,000
Increase (Decrease) in Fund Bal.-------
Percentage of Change - - - - - - -
FUND BALANCE E.O.P.$-$-$-$-$-$-$-
179
METROPOLITAN ST. LOUIS SEWER DISTRICT
CHANGES IN FUND BALANCE
Proposed Principal and Interest Senior Bond 1
FY21 FY22 FY23 FY23 FY24 FY25 FY26
Actual Actual Budget Forecast Budget Budget Budget
FUND BALANCE B.O.P.$-$-$-$-$-$-$-
Total Revenues -------
Interest Payments ----- 596,250 6,941,250
Total Expenditures ----- 596,250 6,941,250
Net Operating Income (Loss) ----- (596,250) (6,941,250)
Interfund Transfers ----- 596,250 6,941,250
Increase (Decrease) in Fund Bal.-------
Percentage of Change - - - - - - -
FUND BALANCE E.O.P.$-$-$-$-$-$-$-
180
METROPOLITAN ST. LOUIS SEWER DISTRICT
CHANGES IN FUND BALANCE
Proposed Principal and Interest SRF Bond 1
FY21 FY22 FY23 FY23 FY24 FY25 FY26
Actual Actual Budget Forecast Budget Budget Budget
FUND BALANCE B.O.P.$-$-$-$-$-$-$-
Total Revenues -------
Principal Payments ----- 8,004,070 8,206,460
Interest Payments ---- 1,421,250 4,515,698 6,309,542
Agency and Other Debt Expense ---- 370,000 1,158,056 1,605,283
Total Expenditures ---- 1,791,250 13,677,824 16,121,285
Net Operating Income (Loss) ---- (1,791,250) (13,677,824) (16,121,285)
Interfund Transfers ---- 1,791,250 13,677,824 16,121,285
Increase (Decrease) in Fund Bal.-------
Percentage of Change - - - - - - -
FUND BALANCE E.O.P.$-$-$-$-$-$-$-
181
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.
GENERAL INSURANCE 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:
182
METROPOLITAN ST. LOUIS SEWER DISTRICT
CHANGES IN FUND BALANCE
4000 - Special Funds
FY21 FY22 FY23 FY23 FY24 FY25 FY26
Actual Actual Budget Forecast Budget Budget Budget
FUND BALANCE B.O.P.$19,409,339 $22,725,490 $26,612,099 $26,082,665 $22,787,409 $22,504,593 $23,932,354
Interest on Investments 32,701 (622,511) 260,339 (83,967) 225,781 230,126 248,918
Connection and Other Fees 1,592,052 1,286,478 1,124,000 1,422,864 1,124,000 1,124,000 1,124,000
Miscellaneous (97,828) 255,426 - (85,226)---
Total Revenues 1,526,925 919,393 1,384,339 1,253,671 1,349,781 1,354,126 1,372,918
Personnel Services 1,265,922 852,800 1,307,113 589,206 1,307,113 1,346,326 1,386,716
Contractual Services 9,959,963 9,296,269 13,846,721 14,409,336 13,667,000 13,954,007 14,247,041
Construction and Engineering 3,932,995 927,489 4,000,000 9,547,217 590,000 590,000 -
Interfund Labor Transfers 151,893 85,661 50,638 3,168 68,484 36,033 19,628
Total Expenditures 15,310,773 11,162,218 19,204,472 24,548,926 15,632,597 15,926,366 15,653,385
Net Operating Income (Loss) (13,783,849) (10,242,825) (17,820,133) (23,295,256) (14,282,816) (14,572,240) (14,280,468)
Interfund Transfers 17,100,000 13,600,000 17,000,000 20,000,000 14,000,000 16,000,000 17,000,000
Increase (Decrease) in Fund Bal.3,316,151 3,357,175 (820,133) (3,295,256) (282,816) 1,427,760 2,719,532
Percentage of Change 17%15%-3%-13%-1%6%11%
FUND BALANCE E.O.P.$22,725,490 $26,082,665 $25,791,966 $22,787,409 $22,504,593 $23,932,354 $26,651,886
183
METROPOLITAN ST. LOUIS SEWER DISTRICT
CHANGES IN FUND BALANCE
4102 - Improvement Fund
FY21 FY22 FY23 FY23 FY24 FY25 FY26
Actual Actual Budget Forecast Budget Budget Budget
FUND BALANCE B.O.P.$1,662,276 $2,856,019 $4,064,235 $4,072,225 $1,477,113 $1,999,376 $2,538,222
Interest on Investments 7,530 (81,282) 21,087 (24,009) 17,744 23,742 32,331
Connection and Other Fees 1,592,052 1,286,478 1,124,000 1,422,864 1,124,000 1,124,000 1,124,000
Miscellaneous -8,582 -----
Total Revenues 1,599,582 1,213,777 1,145,087 1,398,855 1,141,744 1,147,742 1,156,331
Construction and Engineering 320,187 (43,623) 4,000,000 3,990,800 590,000 590,000 -
Interfund Labor Transfers 85,651 41,195 50,638 3,168 29,481 18,896 11,327
Total Expenditures 405,838 (2,429) 4,050,638 3,993,968 619,481 608,896 11,327
Net Operating Income (Loss) 1,193,743 1,216,206 (2,905,551) (2,595,113) 522,263 538,846 1,145,003
Interfund Transfers -------
Increase (Decrease) in Fund Bal.1,193,743 1,216,206 (2,905,551) (2,595,113) 522,263 538,846 1,145,003
Percentage of Change 72%43%-71%-64%35%27%45%
FUND BALANCE E.O.P.$2,856,019 $4,072,225 $1,158,684 $1,477,113 $1,999,376 $2,538,222 $3,683,225
184
METROPOLITAN ST. LOUIS SEWER DISTRICT
CHANGES IN FUND BALANCE
4104 - Water Backup Fund
FY21 FY22 FY23 FY23 FY24 FY25 FY26
Actual Actual Budget Forecast Budget Budget Budget
FUND BALANCE B.O.P.$5,706,597 $11,171,566 $12,341,756 $12,369,627 $7,921,158 $8,034,979 $8,548,408
Interest on Investments 9,173 (271,725) 108,808 (56,810) 91,822 106,466 114,949
Total Revenues 9,173 (271,725) 108,808 (56,810) 91,822 106,466 114,949
Contractual Services 3,954,204 2,030,215 4,827,688 7,391,659 5,478,000 5,593,038 5,710,492
Total Expenditures 3,954,204 2,030,215 4,827,688 7,391,659 5,478,000 5,593,038 5,710,492
Net Operating Income (Loss) (3,945,031) (2,301,939) (4,718,880) (7,448,469) (5,386,178) (5,486,572) (5,595,543)
Interfund Transfers 9,410,000 3,500,000 3,000,000 3,000,000 5,500,000 6,000,000 7,000,000
Increase (Decrease) in Fund Bal.5,464,969 1,198,061 (1,718,880) (4,448,469) 113,822 513,428 1,404,457
Percentage of Change 96%11%-14%-36%1%6%16%
FUND BALANCE E.O.P.$11,171,566 $12,369,627 $10,622,876 $7,921,158 $8,034,979 $8,548,408 $9,952,865
185
METROPOLITAN ST. LOUIS SEWER DISTRICT
CHANGES IN FUND BALANCE
4105 - General Insurance Fund
FY21 FY22 FY23 FY23 FY24 FY25 FY26
Actual Actual Budget Forecast Budget Budget Budget
FUND BALANCE B.O.P.$6,929,258 $5,567,662 $6,975,589 $6,511,515 $9,812,501 $6,397,032 $6,754,364
Interest on Investments 7,914 (184,137) 75,717 (6,905) 80,644 64,627 66,475
Miscellaneous (97,828) 246,844 - (85,226)---
Total Revenues (89,914) 62,707 75,717 (92,132) 80,644 64,627 66,475
Personnel Services 1,265,922 852,800 1,307,113 589,206 1,307,113 1,346,326 1,386,716
Contractual Services 6,005,760 7,266,054 9,019,033 7,017,677 8,189,000 8,360,969 8,536,549
Total Expenditures 7,271,681 8,118,854 10,326,146 7,606,883 9,496,113 9,707,295 9,923,266
Net Operating Income (Loss) (7,361,596) (8,056,147) (10,250,429) (7,699,015) (9,415,469) (9,642,668) (9,856,791)
Interfund Transfers 6,000,000 9,000,000 11,000,000 11,000,000 6,000,000 10,000,000 10,000,000
Increase (Decrease) in Fund Bal. (1,361,596) 943,853 749,571 3,300,985 (3,415,469) 357,332 143,209
Percentage of Change -20%17%11%51%-35%6%2%
FUND BALANCE E.O.P.$5,567,662 $6,511,515 $7,725,160 $9,812,501 $6,397,032 $6,754,364 $6,897,573
186
METROPOLITAN ST. LOUIS SEWER DISTRICT
CHANGES IN FUND BALANCE
4122 - Wastewater Emergency Fund
FY21 FY22 FY23 FY23 FY24 FY25 FY26
Actual Actual Budget Forecast Budget Budget Budget
FUND BALANCE B.O.P.$2,781,665 $797,579 $913,008 $844,870 $1,295,492 $3,769,249 $3,764,592
Interest on Investments 4,964 (37,130) 31,310 7,039 12,760 12,479 12,352
Total Revenues 4,964 (37,130) 31,310 7,039 12,760 12,479 12,352
Construction and Engineering 3,612,808 971,112 - 5,556,417 ---
Interfund Labor Transfers 66,242 44,466 -- 39,003 17,137 8,301
Total Expenditures 3,679,050 1,015,579 - 5,556,417 39,003 17,137 8,301
Net Operating Income (Loss) (3,674,086) (1,052,709) 31,310 (5,549,378) (26,243) (4,658)4,051
Interfund Transfers 1,690,000 1,100,000 3,000,000 6,000,000 2,500,000 --
Increase (Decrease) in Fund Bal. (1,984,086) 47,291 3,031,310 450,622 2,473,757 (4,658)4,051
Percentage of Change -71%6%332%53%191% - -
FUND BALANCE E.O.P.$797,579 $844,870 $3,944,318 $1,295,492 $3,769,249 $3,764,592 $3,768,643
187
METROPOLITAN ST. LOUIS SEWER DISTRICT
CHANGES IN FUND BALANCE
4123 - Stormwater Emergency Fund
FY21 FY22 FY23 FY23 FY24 FY25 FY26
Actual Actual Budget Forecast Budget Budget Budget
FUND BALANCE B.O.P.$2,329,543 $2,332,664 $2,317,510 $2,284,427 $2,281,146 $2,303,957 $2,326,768
Interest on Investments 3,121 (48,237) 23,417 (3,282) 22,811 22,811 22,811
Total Revenues 3,121 (48,237) 23,417 (3,282) 22,811 22,811 22,811
Total Expenditures -------
Net Operating Income (Loss) 3,121 (48,237) 23,417 (3,282) 22,811 22,811 22,811
Interfund Transfers -------
Increase (Decrease) in Fund Bal.3,121 (48,237) 23,417 (3,282) 22,811 22,811 22,811
Percentage of Change --2%1% -1%1%1%
FUND BALANCE E.O.P.$2,332,664 $2,284,427 $2,340,928 $2,281,146 $2,303,957 $2,326,768 $2,349,580
188
BUDGET
ORDINANCE
An ordinance isa 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.
FY24 Proposed Budget Ordinance
and Reconciliation
189
Revenue:Appropriations:
Wastewater Revenue Fund 468,166,427 General Fund 194,876,459
Total Revenue Funds 468,166,427 Water Backup Insurance and Reimbursement Fund 5,478,000
General Insurance Fund 9,496,113
Fund Transfers Tax Commission Fees 695,020
Transfers from Wastewater Revenue Fund: Interfund Labor Transfers 36,270,030
General Fund 191,135,877 Total Operating Budget 246,815,622
Sanitary Replacement Fund 125,000,000
Wastewater Emergency Fund 2,500,000 Debt Service Funds 138,030,550
Water Backup Insurance and Reimbursement Fund 5,500,000 Construction Funds 1,390,000
General Insurance Fund 6,000,000 Total Other Appropriations 139,420,550
Debt Service Funds 138,030,550
Total Wastewater Revenue Transfers 468,166,427 Total Appropriations 386,236,172
PROPOSED BUDGET ORDINANCE
FY24
190
PROPOSED FY24 BUDGET ORDINANCE NO. XXXXX
AN ORDINANCE, repealing and superseding Ordinance No. 15904, adopted June 9, 2022, and making appropriations for the
current expenses of the District in the General Fund, the Water Backup Insurance and Reimbursement Fund, the General Insurance Fund, the
Sanitary Replacement Fund, the Stormwater Operations, Maintenance and Construction Improvement Funds, the Emergency Funds, the Debt
Service Funds, and the Wastewater Revenue Bond Service Funds for the fiscal year beginning July 1, 2023 and ending June 30, 2024, amounting
in the aggregate to Three Hundred Eighty-six Million Two Hundred Thirty-six Thousand One Hundred Seven-two Dollars ($386,236,172) to
pay interest falling due on bonds issued, the costs of support, operation, and maintenance of the District and its various subdistricts, and
emergencies, and shall state the District’s objectives for the succeeding five years and include objective targets by which to measure the district’s
performance in meeting these objectives in accordance with the requirements of this Proposed Ordinance to be introduced May 11, 2023.
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 Sixty-eight Million One Hundred Sixty-six Thousand Four Hundred Twenty-seven Dollars ($468,166,427) 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,
191
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, 2023, and ending June 30, 2024.
WASTEWATER USER CHARGE REVENUE $468,166,427
EXPENSE APPROPRIATIONS
Section Two – General Fund. There is hereby transferred from the Wastewater Revenue Fund the sum of One Hundred Ninety-
one Million One Hundred Thirty-five Thousand Eight Hundred Seventy-seven Dollars ($191,135,877). There is hereby appropriated and set apart
out of the General Fund of the District the sum of One Hundred Ninety-four Million Eight Hundred Seventy-six Thousand Four Hundred Fifty-
nine Dollars ($194,876,459) 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 $194,876,459
Section Three – Water 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 Five Million Five hundred
thousand Dollars ($5,500,000) to the Water Backup Insurance and Reimbursement Fund. There is hereby appropriated and set apart out of the
Water Backup Insurance and Reimbursement Fund the sum of Five Million Four Hundred Seventy-eight Thousand Dollars ($5,478,000).
SECTION THREE APPROPRIATIONS $ 5,478,000
Section Four – General Insurance Fund. For the purpose of providing workers’ compensation, property insurance, general liability
192
insurance, auto liability insurance and flood insurance there is hereby transferred from the Wastewater Revenue Fund the sum of Six Million
Dollars ($6,000,000) to the General Insurance Fund. There is hereby appropriated and set apart out of the General Insurance Fund the sum of Nine
Million Four Hundred Ninety-six Thousand One Hundred Thirteen Dollars ($9,496,113).
SECTION FOUR APPROPRIATIONS $ 9,496,113
Section Five – Improvement Fund. For the purpose of providing for the cost of improvements there is hereby appropriated and set
apart out of the Improvement Fund the sum of Twenty-nine Thousand Four Hundred Eighty-one Dollars ($29,481).
SECTION FIVE APPROPRIATIONS $ 29,481
Section Six – For the purpose of providing Stormwater Operations, Maintenance, Administration, and Construction Improvements,
there is hereby appropriated Twenty-nine Million Three Hundred Sixty-five Thousand Fifty Dollars ($29,365,050). 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 Seven Million
Ninety-seven Thousand Seventy-four Dollars ($7,097,074) for use by the Executive Director.
Section Six (2) – Districtwide Stormwater Fund (5120). For the purpose of providing for operations, maintenance, administration, and
construction Improvement, there is hereby appropriated and set apart out of the Districtwide Stormwater Fund the sum of Twenty
Million Two Hundred Twenty-four Thousand Six Hundred Ninety-five Dollars ($20,224,695) for use by the Executive Director.
Section Six (3) – Clayton Central OMCI Fund (5563). For the purpose of providing for Operations, Maintenance, Administration,
193
Construction Improvement, there is hereby appropriated and set apart out of the Clayton Central OMCI Fund the sum of One Hundred
Thirty-three Thousand One Hundred Eighty Dollars ($133,180) for use by the Executive Director.
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 Four Hundred
Fifteen Thousand Three Hundred Seventy-three Dollars ($415,373) 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 Nine Hundred
Two Thousand Forty-six Dollars ($902,046) 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
Eighty-four Thousand Two Hundred Sixty-one Dollars ($184,261) 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 One Hundred
Fifteen Thousand One Hundred Sixty-nine Dollars ($115,169) 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-six
Thousand One Hundred Fifty-two Dollars ($36,152) for use by the Executive Director.
194
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 Two Hundred Eight Thousand Nine Hundred Sixteen Dollars ($208,916) for use by the
Executive Director.
Section Six (9) – 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 Forty-eight Thousand One Hundred Eighty-four Dollars ($48,184) for use by the Executive Director.
SECTION SIX APPROPRIATIONS $ 29,365,050
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 Two Million Five Hundred
Thousand Dollars ($2,500,000). There is hereby appropriated and set apart out of the Wastewater Emergency Fund the sum of Thirty-nine
Thousand Three Dollars ($39,003) for use by the Executive Director in contracting for emergency work or repairs.
SECTION SEVEN APPROPRIATIONS $ 39,003
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
195
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, 2023 and ending June 30, 2024, there is hereby transferred from
the Wastewater Revenue Fund to the Wastewater Revenue Bond Service Funds the total sum of One Hundred Thirty-eight Million Thirty Thousand
Five Hundred Fifty Dollars ($138,030,550) to be reallocated between said funds and, if necessary, the General Fund by the Executive Director to
meet the changing requirements of the Debt Service Funds. Appropriations will be executed through the Debt Service Funds as follows for total
District principal and interest falling due on outstanding revenue bonds, including any new issues planned during the fiscal year, and banking fees
relating to the debt with allowances for redistribution of these appropriations among the Wastewater Revenue Bond Service Funds and, if
necessary, the General Fund by the Executive Director to meet the changing requirements of the Debt Service Funds:
Section Nine (1) – 2004A SR Rev Bond Principal and Interest – WW – Fund (2804). There is hereby appropriated and set apart out of
the Wastewater Revenue Bond Service Fund Number 2804 the sum of Twenty-three Million Eight Hundred Twenty-nine Thousand
Five Hundred Dollars ($23,829,500).
Section Nine (2) – 2010B SR Rev Bond – Principal and Interest - WW – Fund (2812) There is hereby appropriated and set apart out
of the Wastewater Revenue Bond Service Fund Number 2812 the sum of Three Million Three Hundred Thirty-four Thousand Seven
Hundred Dollars ($3,334,700).
196
Section Nine (3) - 2012A SR Rev Bond – Principal and Interest - WW – Fund (2817) There is hereby appropriated and set apart out of
the Wastewater Revenue Bond Service Fund Number 2817 the sum of One Hundred Twelve Thousand Two Hundred Dollars
($112,200).
Section Nine (4) – 2012B SR Rev Bond – Principal and Interest - WW – Fund (2818) There is hereby appropriated and set apart out
of the Wastewater Revenue Bond Service Fund Number 2818 the sum of Twenty-five Thousand Nine Hundred Dollars ($25,900).
Section Nine (5) – 2013A SRF – Principal and Interest – Fund (2820) There is hereby appropriated and set apart out of the Wastewater
Revenue Bond Service Fund Number 2820 the sum of Two Million Nine Hundred Ninety-eight Thousand Eight Hundred Dollars
($2,998,800).
Section Nine (6) – 2015A SRF – Principal and Interest – Fund (2821) There is hereby appropriated and set apart out of the Wastewater
Revenue Bond Service Fund Number 2821 the sum of Four Million Six Hundred Forty Thousand Six Hundred Dollars ($4,640,600).
Section Nine (7) – 2015B SR Revenue Bond – Principal and Interest - WW – Fund (2822) There is hereby appropriated and set apart
out of the Wastewater Revenue Bond Service Fund Number 2822 the sum of Eleven Million Three Hundred Twenty Thousand Six
Hundred Dollars ($11,320,600).
Section Nine (8) – 2016A SRF – Principal and Interest – Fund (2823) There is hereby appropriated and set apart out of the Wastewater
Revenue Bond Service Fund Number 2823 the sum of One Million One Hundred Ninety-five Thousand One Hundred Dollars
($1,195,100).
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Section Nine (9) – 2016B SRF – Principal and Interest – WW Fund (2824) There is hereby appropriated and set apart out of the
Wastewater Revenue Bond Service Fund Number 2824 the sum of Four Million Five Hundred Four Thousand Four Hundred Dollars
($4,504,400).
Section Nine (10) – 2016C SR Revenue Bond – Principal and Interest - WW – Fund (2825) There is hereby appropriated and set apart
out of the Wastewater Revenue Bond Service Fund Number 2825 the sum of Nine Million Five Hundred Forty-eight Thousand Dollars
($9,548,000).
Section Nine (11) – 2017A SR Revenue Bond – Principal and Interest - WW – Fund (2826) There is hereby appropriated and set apart
out of the Wastewater Revenue Bond Service Fund Number 2826 the sum of Twenty-nine Million Two Hundred Thirty-three Thousand
Nine Hundred Dollars ($29,233,900).
Section Nine (12) – 2018A WIFIA – Principal and Interest - WW – Fund (2827) There is hereby appropriated and set apart out of the
Wastewater Revenue Bond Service Fund Number 2827 the sum of Seven Hundred Thirty-four Thousand Two Hundred Dollars
($734,200).
Section Nine (13) – 2018B SRF – Principal and Interest – WW – Fund (2828) There is hereby appropriated and set apart out of the
Wastewater Revenue Bond Service Fund Number 2828 the sum of One Million Five Hundred Forty-five Thousand One Hundred
Dollars ($1,545,100).
Section Nine (14) – 2019A SRF – Principal and Interest – WW – Fund (2829) There is hereby appropriated and set apart out of the
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Wastewater Revenue Bond Service Fund Number 2829 the sum of One Million Three Hundred Seventy-two Thousand Eight Hundred
Dollars ($1,372,800).
Section Nine (15) – 2019B SR Rev Bond – Principal and Interest – WW – Fund (2830) There is hereby appropriated and set apart out
of the Wastewater Revenue Bond Service Fund Number 2830 the sum of Three Million Four Hundred Forty-four Thousand Eight
Hundred Dollars ($3,444,800).
Section Nine (16) – 2019C SR Ref Taxable Rev Bond – Principal and Interest – WW – Fund (2831) There is hereby appropriated and
set apart out of the Wastewater Revenue Bond Service Fund Number 2831 the sum of Nine Million Eight Hundred Twenty-six
Thousand Four Hundred Dollars ($9,826,400).
Section Nine (17) – 2020A SRF – Principal and Interest – WW – Fund (2832) There is hereby appropriated and set apart out of the
Wastewater Revenue Bond Service Fund Number 2832 the sum of One Million Two Hundred Seventy-one Thousand Eight Hundred
Dollars ($1,271,800).
Section Nine (18) – 2020B SR Rev Bond - Principal and Interest – WW – Fund (2833) There is hereby appropriated and set apart out
of the Wastewater Revenue Bond Service Fund Number 2833 the sum of Seven Million Seven Hundred Ninety-eight Thousand Five
Hundred Dollars ($7,798,500).
Section Nine (19) – 2021A SRF – Principal and Interest – WW – Fund (2834) There is hereby appropriated and set apart out of the
Wastewater Revenue Bond Service Fund Number 2834 the sum of Four Hundred Ninety-two Thousand Two Hundred Dollars
($492,200)
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Section Nine (20) – 2021B SRF – Principal and Interest – WW – Fund (2835) There is hereby appropriated and set apart out of the
Wastewater Revenue Bond Service Fund Number 2835 the sum of Two Million Two Hundred Eighty-five Thousand Nine Hundred
Dollars ($2,285,900)
Section Nine (21) – 2021C SR Rev Bond - Principal and Interest – WW – Fund (2836) There is hereby appropriated and set apart out
of the Wastewater Revenue Bond Service Fund Number 2836 the sum of Two Hundred Eighty-one Thousand Dollars ($281,000)
Section Nine (22) – 2022A SR Rev Bond - Principal and Interest – WW – Fund (2838) There is hereby appropriated and set apart out
of the Wastewater Revenue Bond Service Fund Number 2838 the sum of One Million Nine Hundred Ninety-two Thousand Three
Hundred Dollars ($1,992,300)
Section Nine (23) – 2022B SR Rev Bond - Principal and Interest – WW – Fund (2839) There is hereby appropriated and set apart out
of the Wastewater Revenue Bond Service Fund Number 2839 sum of Eleven Million Four Hundred Ninety-one Thousand Six Hundred
Dollars ($11,491,600).
Section Nine (24) – 2022C SRF – Principal and Interest – WW – Fund (2840) There is hereby appropriated and set apart out of the
Wastewater Revenue Bond Service Fund Number 2840 the sum of Three Hundred Sixty-nine Thousand Five Hundred Dollars
($369,500)
Section Nine (25) – 2022D SRF – Principal and Interest – WW – Fund (2841) There is hereby appropriated and set apart out of the
Wastewater Revenue Bond Service Fund Number 2840 the sum of One Million Four Hundred Thirty-seven Thousand Five Hundred
Dollars ($1,437,500)
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Section Nine (26) – 2022A SR DP Rev Bond - Principal and Interest – WW – Fund (2843) There is hereby appropriated and set apart
out of the Wastewater Revenue Bond Service Fund Number 2843 the sum of One Million One Hundred Fifty-two Thousand Dollars
($1,152,000)
Section Nine (27) – Proposed Principal and Interest Fund SRF Bond 1 There is hereby appropriated and set apart out of the Wastewater
Revenue Bond Service Proposed Fund SRF Bond 1 the sum of One Million Seven Hundred Ninety-one Thousand Two Hundred Fifty
Dollars ($1,791,250).
SECTION NINE APPROPRIATIONS $138,030,550
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 Eight Million Nine Hundred Twenty-one Thousand Five Hundred Sixteen Dollars ($8,921,516) for use by the Executive Director for internal
labor costs associated with projects appropriated in this fund.
SECTION TEN APPROPRIATIONS $ 8,921,516
TOTAL DISTRICT BUDGET APPROPRIATIONS $386,236,172
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SUMMARY OF APPROPRIATIONS
FY24
Fund(s)Appropriation
General Fund $194,876,459
Water Backup Insurance and Reimbursement Fund 5,478,000
General Insurance Fund 9,496,113
Improvement Fund 29,481
Stormwater & OMCI Funds 29,365,050
Emergency Funds 39,003
Debt Service Funds 138,030,550
Sanitary Replacement Fund 8,921,516
Total District Appropriations $386,236,172
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TAX
ORDINANCE
Taxes are based on voter-approved rates that areincluded 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.
FY24 Proposed Tax Ordinance
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TAX ORD I NANCE NO. XXXXX
AN ORDINANCE repealing Ordinance No. 15990, adopted September 28, 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
2023 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 2023 to levy, assess, and
collect taxes on taxable tangible property in the District.
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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, 2023, 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, 2023, the amount of taxes which shall be levied, assessed, and collected in the year 2023 on all taxable tangible property within the
boundaries of The Metropolitan St. Louis Sewer District shall be Six Million Twelve Thousand Three Hundred Thirty-five Dollars
($6,012,335), which will be produced by the rate of one point seven one cents (.0171) per one hundred dollars assessed valuation for residential
property, one point seven one cents (.0171) per one hundred dollars assessed valuation for agricultural property, one point seven one cents
(.0171) per one hundred dollars assessed valuation for commercial property and one point seven one cents (.0171) per one hundred dollars
assessed valuation for personal property, and of which Eight Hundred Sixty-one Thousand Two Hundred Sixty-one Dollars ($861,261), 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
Five Million One Hundred Fifty-one Thousand Seventy-four Dollars ($5,151,074), shall be levied, assessed, and collected on taxable tangible
property within that part of the corporate limits of St. Louis County lying within said District. These funds are to be allocated to the
Stormwater Regulatory Fund.
Section Three. In The Metropolitan St. Louis Sewer District, for the purpose of providing revenue for the operations of
the District’s stormwater utility, including stormwater system operation and maintenance, rehabilitation and limited construction of
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infrastructure and other capital improvements, and an operating reserve, and for the anticipated tax delinquencies during the fiscal year
beginning July 1, 2023, the amount of taxes which shall be levied, assessed, and collected in the year 2023 on all taxable tangible
property in said District shall be Thirty Million One Hundred Sixty-six Thousand Six Hundred Thirty-seven Dollars ($30,166,637),
which total sum will be produced by the rate of eight point eight two cents (.0882) per one hundred dollars assessed valuation for
residential property, eight point eight two cents (.0882) per one hundred dollars assessed valuation for agricultural property, eight point
eight two cents (.0882) per one hundred dollars assessed valuation for commercial property and eight point eight two cents (.0882) per one
hundred dollars assessed valuation for personal property, and of which total sum Four Million Four Hundred Forty-two Thousand Two
Hundred Ninety-four Dollars ($4,442,294), shall be levied, assessed, and collected on taxable tangible property in said District within the
corporate limits of the City of St. Louis, and of which total sum Twenty-five Million Seven Hundred Twenty-four Thousand Three
Hundred Forty-three Dollars ($25,724,343), 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 f unds 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 2023 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 One Hundred Forty-three Thousand Three Hundred
Sixty-two Dollars ($2,143,362), which sum will be produced by the rate of seven point eight cents (.078) per one hundred dollars assessed
valuation for residential property, nine point five cents (.095) per one hundred dollars assessed valuation for agricultural property, ten cents
(.100) per one hundred dollars assessed valuation for commercial property and ten cents (.100) per one hundred dollars assessed valuation
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for personal property.
Section Five. The amount of taxes which shall be levied, assessed and collected in the year 2023 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 Seventy-four Thousand Two Hundred Fifty-four Dollars ($1,574,254), which sum will be produced by
the rate of six cents (.060) per one hundred dollars assessed valuation for residential property, five point five cents (.055) per one
hundred dollars assessed valuation for agricultural property, seven point eight cents (.078) 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 2023 on all taxable tangible
property within that part of the corporate limits of St. Louis County lying within the Maline Creek Trunk Subdistrict, as defined and
delineated by District Ordinance No. 26, adopted June 30, 1955, and as enlarged by annexation thereto of the area described in District
Ordinance No. 1962, adopted October 30, 1969, shall be Seven Hundred Sixty Thousand Six Hundred Fifty-six Dollars ($760,656),
which sum will be produced by the rate of seven point nine cents (.079) per one hundred dollars assessed valuation for residential
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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 2023 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 2023 on all taxable tangible
property within that part of the corporate limits of St. Louis County lying within Subdistrict No. 89 (Loretta-Joplin), as defined and
delineated by District Ordinance No. 383, adopted March 31, 1960, shall be Zero Dollars ($0.00), which sum will be produced by the rate
of zero cents (.000) per one hundred dollars assessed valuation for residential property, zero cents (.000) per one hundred dollars assessed
valuation for agricultural property, zero cents (.000) per one hundred dollars assessed valuation for commercial property and zero cents
(.000) per one hundred dollars assessed valuation for personal property.
Section Nine. The amount of taxes which shall be levied, assessed and collected in the year 2023 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
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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 2023 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 Ninety-
seven Thousand Five Hundred Sixty-three Dollars ($997,563), 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 2023 on all taxable tangible
property within that part of the corporate limits of St. Louis County lying within Subdistrict No. 367 (Deer Creek Stormwater Subdistrict),
as defined and delineated by District Ordinance No. 2557, adopted March 27, 1974; and as enlarged by annexation thereto of the areas
described in District Ordinance No. 2611, adopted June 26, 1974, shall be Four Million One Hundred Eight Thousand Four Hundred Fifty-
three Dollars ($4,108,453), which sum will be produced by the rate of six point six cents (.066) per one hundred dollars assessed valuation
for residential property, four point three cents (.043) per one hundred dollars assessed valuation for agricultural property, eight point three
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cents (.083) 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 2023 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 Three Hundred Eight Thousand Five Hundred
Seventy-seven Dollars ($308,577), which sum will be produced by the rate of four point five cents (.045) per one hundred dollars assessed
valuation for residential property, zero cents (.000) per one hundred dollars assessed valuation for agricultural property, ten cents (.100)
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 2023 on all taxable tangible
property within that part of the corporate limits of St. Louis County lying within Subdistrict No. 448 (Missouri River - Bonfils), as defined
and delineated by District Ordinance No. 3465, adopted March 22, 1978, shall be Zero Dollars ($0.00), which sum will be produced
by the rate of zero cents (.000) per one hundred dollars assessed valuation for residential property, zero cents (.000) per one hundred
dollars assessed valuation for agricultural property, zero cents (.000) per one hundred dollars assessed valuation for commercial property
and zero cents (.000) per one hundred dollars assessed valuation for personal property.
Section Fourteen. The amount of taxes which shall be levied, assessed and collected in the year 2023 on all taxable
tangible property within that part of the corporate limits of St. Louis County lying within Subdistrict No. 449 (Meramec River
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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 2023 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 Sixty-two Thousand
Seven Hundred Ninety-five Dollars ($262,795), which sum will be produced by the rate of five point three cents (.053) 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 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 2023 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.
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Section Seventeen. The amount of taxes which shall be levied, assessed and collected in the year 2023 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 2023 on all taxable tangible
property within that part of the corporate limits of St. Louis County lying within Subdistrict No. 7 of the River Des Peres Watershed
(Wellston Area), as defined and delineated by District Ordinance No. 409, adopted June 16, 1960, and as such part was enlarged by
District Ordinance No. 2497, adopted November 8, 1973, shall be Zero Dollars ($0.00), which sum will be produced by the rate of
zero cents (.000) per one hundred dollars assessed valuation for residential property, zero cents (.000) per one hundred dollars assessed
valuation for agricultural property, zero cents (.000) per one hundred dollars assessed valuation for commercial property and zero cents
(.000) per one hundred dollars assessed valuation for personal property.
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
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provision and such holding shall not affect the validity of the remaining portions hereof.
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FY24 BUDGET
214
(MSDPC) is two utilities in one - responsible for 9,000+ miles
of public wastewater and stormwater sewer systems in the
St. Louis region. MSDPC is investing billions of dollars over a
generation to improve water quality and minimize
wastewater and stormwater issues by maintaining regulatory
compliance, planning, designing, and building community
rainscaping & system improvements, and an ambitious
program of maintenance and repair.