HomeMy Public PortalAboutFY2024 ADOPTED BUDGETMETROPOLITAN ST. LOUIS SEWER DISTRICT • ST. LOUIS, MISSOURI
ADOPTED
FISCAL YEAR 2024 BUDGET JULY 1, 2023 - JUNE 30, 2024
METROPOLITAN ST. LOUIS SEWER DISTRICT AT A GLANCE
INCORPORATION/GOVERNMENT
Established .............................. February 9, 1954
Form of government ............................................
Political subdivision of the State of Missouri
The Plan of the District was drafted by a Board of
Freeholders and approved by the voters in 1954
and amended in 2000, 2012 and 2021.
A six-member Board of Trustees -- three appointed
by the Mayor of the City of St. Louis and three
appointed by the County Executive of St. Louis
County, sets the policy governing MSD.
Board Member Term Expires
Michael Evans, (City) ........................... 3/15/2025
Ret. Col. Richard Wilson, Vice Chair (City)
............................................................. 3/15/2026
Brian Wahby, (City) ............................. 3/15/2024
Amy Fehr, Chair, (County) ................... 3/15/2024
Greg Nicozisn, (County) ...................... 3/15/2025
Brian K. Watson, (County) ................... 3/16/2026
Board meetings are held the second Thursday of
the month and are open to the public. Various
citizen groups are formed to submit comments on
ballot propositions and key District initiatives.
The voters in the community must approve all debt
issues and tax issues.
Bond Ratings Series 2022B*
S&P ............................................................ AAA
Moody’s ...................................................... Aa1
*Overall Outstanding Rating is consistent with 2022B Series.
FY24 BUDGET
Operating Budget ......................... $250.2 million
CIRP .............................................. $566.7 million
Debt Service ................................. $139.4 million
Total FY24 Budget ........................ $956.3 million
MAJOR SERVICES PROVIDED BY MSD
Wastewater Treatment
Sanitary & Stormwater Maintenance
Floodwater Control
Pump Station Operation & Maintenance
Monitoring of Industrial Waste
Issuance of Pretreatment Discharge Permits
Engineering Design and Specification
Construction of Sewer Lines
Plan Reviews and Approvals
Issuance of Connection Permits
FY22 SERVICE STATISTICS
OPERATIONS
Sewer Lines ....................................... 9,400 Miles
Treatment Plants .................................... 7 Plants
Sewage Treatment:
Average flow in million gallons
per day (MGD) .......................................... 289.5
Treatment Capacity (MGD) ............................ 811
Annual engineering maximum plant capacity
(millions of gallons) ............................... 216,354
Amount treated annually
(millions of gallons) .............................. 105,726
Unused Capacity (millions of gallons) ... 110,628
Percentage of capacity utilized .................... 49%
ENGINEERING
Engineering Services:
Sewer Plans Approved ............................... 446
Sewer Construction Permits Issued ........ 2,125
Sewer Connection Permits Issued .......... 1,919
BILLING
Single Family Accounts .......................... 363,525
Multi-Family Accounts .............................. 41,387
Commercial-Industrial Accounts ............... 23,940
Total Accounts ...................................... 428,852
DEMOGRAPHICS
Land Area ................................. 520 square miles
Population ............................................ 1.3 million
No. of Households - City & County ......... 553,224
No. of Registered Voters ........................ 981,832
Median Age of Residents-City ............... 36.0 yrs.
Median Age of Residents-County .......... 40.4 yrs.
Median Household Income-City ............. $48,751
Median Household Income-County ........ $72,562
Median value of housing-City ............... $153,200
Median value of housing-County .......... $220,100
Persons below poverty level:
- St. Louis City .......................................... 19.6%
- St. Louis County ...................................... 10.5%
Unemployment St. Louis City ..................... .3.3%
Unemployment St. Louis County ................. 2.3%
Unemployment Missouri Average ............... 2.7%
Unemployment National Average ................ 3.5%
Cultural Institutions & Attractions:
-Gateway Arch
-St. Louis Art Museum
-Missouri History Museum
-Science Center
-Saint Louis Symphony
-Missouri Botanical Garden
-Busch Stadium – St. Louis Cardinals Baseball
-Enterprise Center – St. Louis Blues Hockey
-City Park – St. Louis CITY SC
Major employers include (local employees): BJC
HealthCare (29,595), Washington University in St.
Louis (18,805), Mercy Health (15,410), Boeing
Integrated Defense Systems (14,865), SSM
Healthcare (14,600), and Scott AFB (13,000).
Fortune 500 companies include: Centene,
Emerson Electric, Ameren, Reinsurance Group of
America, Edward Jones Investments, Olin, and
Graybar Electric.
AT A GLANCE
TABLE OF CONTENTS
I.INTRODUCTION
A.Introduction Description .......................................................... 5
B. How to Use this Budget Document .......................................... 6
C. MSD 2024 Organization Chart ................................................ 8
D. MSD History and Demographics ............................................. 9
E. Linked Documents ................................................................. 11
F. District Watersheds Map ........................................................ 12
II.EXECUTIVE DIRECTOR’S BUDGET MESSAGE ............... 13
III.BUDGET SUMMARY
A. Budget Summary Descriptions .............................................. 21
B. Budget and Financial Policies ................................................ 22
C. Financial Structure ................................................................. 32
D. Strategic Business & Operating Plan (SBOP) ........................ 35
E. FY22 Accomplishments ......................................................... 39
F. Ten Year Trend ...................................................................... 41
G. Budget Process ....................................................................... 42
H. Summary of Changes from Preliminary Budget .................... 45
I. Sources and Uses of Funding ................................................. 46
J. Revenue & User Charges ....................................................... 52
K. Issued Revenue Bonds & Debt Service .................................. 60
L. Expenditures and Interfund Expense Transfer Summary ....... 65
M. Allocated Positions ............................................................... 69
N. Long-Term Liabilities Pension & Post-Employee Benefits ... 70
O. List of Funds .......................................................................... 71
P. Fund Balances ........................................................................ 73
Q. Consolidated Statement of Changes in Fund Balance ............ 75
R. Fund Basis vs. GAAP Basis Statement of Operations ........... 77
IV.CAPITAL IMPROVEMENT AND REPLACEMENT
PROGRAM
A. Capital Improvement and Replacement Description ............. 79
B. Summary ................................................................................ 80
C. CIRP Projects with Impact on Operating Costs ..................... 83
D. Wastewater Construction Projects ......................................... 85
E. Wastewater Engineering Projects .......................................... 89
F. Stormwater Construction Projects ......................................... 92
G. Stormwater Engineering Projects .......................................... 95
H. Continued Wastewater Projects ............................................. 97
I. Continued Stormwater Projects ............................................ 99
J. CIRP Funding Timeline ....................................................... 101
K. Multi-decade CIRP Needs ................................................... 102
V.GENERAL FUND
A. General Fund Description .................................................... 103
B. Revenue Trends and Changes in Fund Balance ................... 104
C. Significant Budget Changes ................................................ 108
D. General Fund Operating Expense Budget and Variances ... 109
E. General Fund Budget by Natural Account Group ............... 113
F. General Fund Budget and Two-Year Projection.................. 116
G. General Fund Expenditures by Organization
1. Board of Trustees ......................................................... 125
2. Rate Commission ......................................................... 129
3. Civil Service Commission ............................................ 133
4. Executive Director ........................................................ 137
5. Secretary-Treasurer ...................................................... 145
6. Human Resources ......................................................... 153
7. Finance ......................................................................... 161
8. Information Technology ............................................... 171
9. General Counsel ........................................................... 181
10. Operations .................................................................... 191
11. Engineering .................................................................. 207
METROPOLITAN ST. LOUIS SEWER DISTRICT
FISCAL YEAR 2024 BUDGET
TABLE OF CONTENTS
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VI.REVENUE FUNDS
A. Revenue Funds Description ................................................. 219
B. Changes in Fund Balance - Consolidated ............................ 221
C. Changes in Fund Balance – Individual Fund Statements
1. Wastewater Revenue Fund (3306) .................................. 222
2. Projected User Charge Revenue – Wastewater ............... 223
3. Stormwater Revenue Fund (3307) .................................. 224
VII.CONSTRUCTION FUNDS
A. Construction Funds Description ........................................... 225
B. Revenue Trend ..................................................................... 226
C. Changes in Fund Balance - Individual Fund Statement
1. Sanitary Replacement Fund (6660) ............................... 227
D. Project Listing ...................................................................... 228
VIII.STORMWATER FUNDS
A. Stormwater Funds Description ............................................. 231
B. Changes in Fund Balance – Consolidated ............................ 233
C. Changes in Fund Balances – Individual Fund Statements
1. Districtwide Stormwater (5110) ...................................... 234
2. Districtwide Stormwater Fund (5120) ............................. 236
3. Stormwater Operations & Maintenance (5130) .............. 238
IX.OPERATION, MAINTENANCE and CONSTRUCTION
IMPROVEMENT FUNDS
A. OMCI Funds Description ..................................................... 239
B. Changes in Fund Balance – Consolidated ............................ 241
C. Changes in Fund Balance – Individual Fund Statements
1. Bond Place Special Taxing Sub-district (5401) ............. 242
2. Clayton-Central (5563) ................................................... 243
3. Coldwater Creek (5564) .................................................. 245
4. Creve Coeur-Frontenac (5565) ....................................... 247
D. Project List
X. DEBT SERVICE FUNDS
5. Deer Creek (5566) ............................................................... 248
6. Gravois Creek (5571) .......................................................... 250
7. Loretta-Joplin (5574) ........................................................... 252
8. Maline Creek (5576) ............................................................ 253
9. Sugar Creek (5583) .............................................................. 255
10. University City (5584) ......................................................... 257
11. Watkins Creek(5587) ........................................................... 259
12. Wellston (5589) ................................................................... 260
13. MO River Bonfils Subd. #448 (5590) .................................. 262
14. Lower Meramec River Basis Subd. #449 (5591) ................. 263
15. Seminary Br. RDP Subd. #454(5593) .................................. 264
16. Black Creek Subd. #455 (5594) ........................................... 266
X.DEBT SERVICE FUNDS
A. Debt Service Funds Description .......................................... 267
B. Changes in Fund Balance - Consolidated ............................ 269
C. Changes in Fund Balance – Individual Fund Statements
1 Wastewater Revenue Bond Service Fund (2804) ......... 270
2. Wastewater Revenue Bond Service Fund (2812) ......... 271
3. Wastewater Revenue Bond Service Fund (2816) ......... 272
4. Wastewater Revenue Bond Service Fund (2817) ......... 273
5. Wastewater Revenue Bond Service Fund (2818) ......... 274
6. Wastewater Revenue Bond Service Fund (2819) ......... 275
7. Wastewater Revenue Bond Service Fund (2820) ......... 276
8. Wastewater Revenue Bond Service Fund (2821) ......... 277
9. Wastewater Revenue Bond Service Fund (2822) ......... 278
10. Wastewater Revenue Bond Service Fund (2823) ......... 279
11. Wastewater Revenue Bond Service Fund (2824) ......... 280
12. Wastewater Revenue Bond Service Fund (2825) ......... 281
13. Wastewater Revenue Bond Service Fund (2826) ......... 282
14. 2018A WIFIA – Principal & Interest – WW (2827) .... 283
15. 2018B SRF – Principal & Interest – WW (2828) ......... 284
16. 2019A SRF – Principal & Interest – WW (2829) ......... 285
17. 2019B SR Rev. Bond – Principal & Interest (2830) ..... 286
18. 2019C SR Ref. Taxable Bond – P&I – WW (2831) ..... 287
METROPOLITAN ST. LOUIS SEWER DISTRICT
FISCAL YEAR 2024 BUDGET
TABLE OF CONTENTS (continued)
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X.DEBT SERVICE FUNDS (continued)
19. 2020A SRF – Principal & Interest – WW (2832) ................ 288
20. 2020B SRF- Principal & Interest – WW (2833) .................. 289
21. 2021A SRF – Principal & Interest – WW (2834) ................ 290
22. 2021B SRF – Principal & Interest – WW (2835) ................. 291
23. 2021C SR DP Ref. Rev. Bond – P&I – WW (2836) ............ 292
24. 2021D SRF – Principal & Interest – WW (2837) ................ 293
25. 2022A SR DP Ref. Rev. Bond – P&I – WW (2838) ............ 294
26. 2022B SR Rev. Bond – P&I – WW (2839) .......................... 295
27. 2022C SRF – Principal & Interest – WW (2840) ................. 296
28. 2022D SRF – Principal & Interest – WW (2841) ................ 297
29. 2022E SR Rev. Bond – P&I – WW (2842) .......................... 298
30. 2023A SR DP Ref. Rev. Bond – P&I – WW (2843) ............ 299
31. 2023B WIFIA – Principal &Interest – WW (2844) ............. 300
32. 2026A SR DP Ref. Rev. Bond – P&I – WW (2846) ............ 301
33. 2025A SR DP Ref. Rev. Bond – P&I – WW (2848) ............ 302
34. Proposed Principal & Interest Senior Bond 1 ....................... 303
35. Proposed Principal & Interest SRF Bond 1 .......................... 304
D. Wastewater Debt Service Graph & Amortization Schedule ......... 305
XI.SPECIAL FUNDS
A. Special Funds Description ................................................... 307
B. Changes in Fund Balance - Consolidated ............................ 309
C. Changes in Fund Balance - Individual Fund Statements
1. Improvement Fund (4102) ............................................ 310
2. Water Backup Insurance & Reimbursement (4104) ..... 312
3. General Insurance Fund (4105)..................................... 313
4. Wastewater Emergency Fund (4122) ............................ 314
5. Stormwater Emergency Fund (4123) ............................ 315
XII.ORDINANCES
A. Proposed Budget Ordinance #1
XII.ORDINANCES
A. Proposed Budget Ordinance #16143 ................................... 317
B. Proposed Tax Ordinance #16144 ......................................... 331
XIII.GLOSSARY
A. Glossary ............................................................................... 343
GFOA DISTINGUISHED BUDGET AWARD
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METROPOLITAN ST. LOUIS SEWER DISTRICT
FISCAL YEAR 2024 BUDGET
TABLE OF CONTENTS (continued)
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FY24 BUDGET
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The Introduction Section contains information regarding how to use this document, a
District Organizational Chart, a brief history of Greater St. Louis and the District,
services provided by the District, significant demographic information, links to
supplement budget documents and a map of the service area.
INTRODUCTION
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HOW TO USE THIS BUDGET DOCUMENT
The Metropolitan St. Louis Sewer District’s Annual Budget is comprised of three separate documents: The Annual Budget, the Budget
Supplement (Capital Improvement and Replacement Program budget), and the Strategic Business and Operating Plan. This budget
document is designed to communicate to the public concise and readable information about District policies, financial structure, operations
and its organizational framework. It displays the District's goals, strategies and budget for the 2024 Fiscal Year (July 1, 2023 to June 30,
2024) and analyzes the District's revenues and expenditures. Throughout this book, rounding within reports may cause sub-totals or totals
to appear off by a few dollars in either direction.
The document is broken down into the following sections:
Introduction: The introductory section contains the How to Use this Document, the District Organizational Chart with a listing
of appointed Board members and key personnel followed by a brief history of Greater St. Louis and the District, services
provided by the District, significant demographic information, and the District Watershed map.
Budget Message: The Executive Director's Budget Message provides an outline of the major assumptions relating to the
annual budget, a general indication of the status of the District's finances and service levels, highlights principal issues facing
the District, explains major priorities from prior year to current budget year, and short and long-term goals and other significant
information.
Budget Summary: This section includes Budget & Financial Policies, a recap of the District’s Strategic Planning Process,
Vision Statement, Mission, Values, Goals, and Strategies. A Gantt chart that lists each department’s objectives as they relate
to the District’s overall Strategic Business and Operating Plan and performance against prior year’s objectives is also included.
Each department’s objectives coincide with MSD’s goals and strategies. As each department works toward achieving their
objectives, it will support the District in its mission to protect the public’s health, safety and water environment by responsibly
providing wastewater and stormwater management. The Budget Summary section presents the budgeted revenues and
expenditures of the District along with Budget Policies and Procedures, Budget Calendar, and Allocated Positions. This section
would describe major changes in service levels, fees, and/or taxes or state if there are no major difference, source of funding,
debt authorization and ratio. Also, included is the comparison of Fund Basis verse GAAP Basis Statement of Operations.
Capital Improvement & Replacement Program Summary: This section provides an overview of the upcoming and
continued capital projects. These projects are funded from a variety of sources, including user charges, fund balance reserves,
taxes, State Revolving Fund (SRF) and revenue bonds. In addition, a multi-decade CIRP needs table and a proposed five-year
timeline is presented. A Capital Improvement and Replacement Program (CIRP) Budget Supplement is available on MSD
ProjectClear.org as an appendix under the Budget section. The CIRP Budget Supplement provides detailed descriptions and
locations of the sewer projects planned for Fiscal Year 2024.
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General Fund: The General Fund section begins with revenue trends, an overview and comparison of the fund, followed by
sections for individual departmental expenses. Each department’s section includes their mission, recent accomplishments,
department objectives, budget and staffing. Following the General Fund department expense sections, the document is broken
down into other fund groups.
Revenue Funds: All user charge revenue is recorded in the Wastewater Revenue Fund. This fund represents actual, budgeted
and projected wastewater user charge revenue with projected service levels. A portion of the revenue is allocated to the General
Fund for daily operating and maintenance costs and a portion to the Debt Service Funds to retire outstanding revenue bonds
issued for capital improvements. The balance of the revenue is transferred to the Sanitary Replacement Fund, the General
Insurance Fund, the Water Backup Fund and the Emergency Fund. Stormwater user charges, previously reported in this
section, have been discontinued starting with Fiscal Year 2017.
Construction Funds: This section provides actual, budgeted and projected revenues, capital improvement expenditures and
fund balances including a detailed listing of planned projects and costs.
Stormwater Funds: These funds were established to account for ad valorem taxes. The Stormwater Regulatory Fund,
Districtwide Stormwater Fund and the Stormwater Operations and Maintenance Funds are reported in this section and receive,
or at one time received, property tax revenues. These are primarily stormwater dedicated funds for projects and stormwater
operations and maintenance.
Operations, Maintenance, and Construction Improvement (OMCI) Funds: These funds were established to account
for ad valorem taxes, which are their primary source of revenue. This revenue is restricted for stormwater operations and
maintenance and related capital improvement projects within the individual taxing district, except for the Bonfils and Meramec
subdistricts, which are dedicated to wastewater projects.
Debt Service Funds: This group of funds presents actual, budgeted and projected debt service obligations for revenue bonds
issued by the District.
Special Funds: This section details actual, budgeted, and projected revenues, expenditures and fund balances of the various
special funds such as the Water Back-up Insurance Fund and the Emergency Funds.
Ordinances: The last few sections contain the text of the ordinances concerning the revenues and expenditures, taxes and
user charges covered in this document.
Glossary: A list of the terminology and acronyms used in this document that is either technical in nature or unique to the
Metropolitan St. Louis Sewer District. Each term is given a short description that defines it within the context it is used.
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Citizens – City of St. Louis
Citizens – St. Louis County
Tishaura Jones
Mayor
Dr. Sam Page
County Executive
Elects
Brian Wahby
Trustee
Term Expires: 3/15/24
Michael Evans
Trustee
Term Expires: 3/15/25
Ret. Col. Richard Wilson
Vice Chair
Term Expires: 3/15/22
Greg Nicozisin
Trustee
Term Expires: 3/15/25
Amy Fehr
Chair
Term Expires: 3/15/24
Brian Watson
Trustee
Term Expires: 3/16/26
Board of Trustees
Brian Hoelscher
Executive Director
Budget ‐ $8,103,686
Page 137 FTE ‐ 21
Internal Auditor
Budget included in
Secretary‐Treasurer Department
Rate Commission
Budget ‐ $0
Page 129 FTE ‐ 0
Timothy R. Snoke
Secretary‐Treasurer
Budget ‐ $4,691,843
Page 145 FTE ‐ 8
Civil Service Commission
Budget ‐ $12,000
Page 133 FTE ‐ 0
Marion Gee
Director
Finance
Budget ‐ $25,072,604
Page 161 FTE ‐ 63
Richard Unverferth
Director
Engineering
Budget ‐ $29,952,269
Page 207 FTE ‐ 236
Susan Myers
General Counsel
Budget ‐ $3,547,850
Page 181 FTE ‐ 8
Tracey Coleman
Director
Human Resources
Budget ‐ $9,388,975
Page 153 FTE ‐ 19
Bret Berthold
Director
Operations
Budget ‐ $132,620,440
Page 191 FTE ‐ 611
Ginny Kienstra
Director
Information Technology
Budget ‐ $21,061,266
Page 171 FTE ‐ 52
Page 125 Budget ‐ $10,350
Metropolitan St. Louis Sewer District
Elects
Note: Appointments to the Board of Trustees may continue beyond the term expiration date if a new appointee is not named.
Appoints
Board of Trustees Non Employees Select GroupEmployee
Appoints
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St. Louis Metropolitan Area
The City of St. Louis is an independent city, meaning it is not part of a
county, founded in 1766, located on the eastern border of Missouri and
covers an area of approximately 62 square miles.
Before Europeans moved west, the St. Louis area was the center of the
Native American Mississippian culture. European exploration began in
1673; five years later the area was claimed as part of French Louisiana.
In 1764 control of the area was assumed by the Spanish as part of the
Viceroyalty of New Spain. During the American Revolution, the Battle of
St. Louis was waged by the British using Native American forces.
In 1800 St. Louis was transferred to the Republic of France. In 1803, St.
Louis was sold by France to the U.S. as part of the Louisiana Purchase.
Steamboats arrived in St. Louis in 1818, improving connections to New
Orleans and eastern markets. Missouri became a state in 1821 with St.
Louis continuing to grow due to its port connections.
In 1904 St. Louis hosted the first Olympics held outside of Europe and
the World’s Fair, Louisiana Purchase Exhibition. Today’s Forest Park,
which contains the St. Louis Zoo, St. Louis Art Museum and Missouri
History Museum, was built as part of the Fair.
St. Louis expanded in the early 20th century with the peak population in
1950. Suburbanization from the 50’s through the 90’s reduced the City’s
population drastically. Revitalization efforts began in the 1980’s and
resulted in St. Louis receiving the World Leadership Award for urban
renewal in 2006.
Today’s City of St. Louis has a population of 301,578. According to the
2020 U.S. Census estimates; 43.9% is White, 45.7% is Black or African
American, 4.1% is Hispanic, 3.4% is Asian, 0.3% is American
Indian/Alaska Native and 3.1% report two or more races.
St. Louis County is comprised of 88 municipalities with some
unincorporated areas, encompassing 508 square miles. The population
estimate as of 2020 was 1,004,125 with a median age of 40.4 years. As
of the 2020 Census data estimates, the racial makeup of the County is
65.3% White, 25.0% Black or African American, 4.7% Asian, 3.0%
Hispanic, 0.2% American Indian/Alaska Native and 2.2% from two or
more races.
The County was organized in 1812 with the City of St. Louis voting to
become independent in 1877. At the time there were 350,000 residents
in the City and 30,000 in the County. The City residents wanted to be,
“rid of county taxes and state influence over county government.” In
1970 the population of the County was 951,353 and the City’s population
was 750,026. In the 2020 Census both the City and the County
experienced a reduction in population.
The combined City and County is known as Greater St. Louis and is the
20th largest metropolitan area in the U.S. The average annual
temperature is 55 degrees Fahrenheit with an average precipitation of
43 inches per year. The City of St. Louis is also known as the Gateway
to the West with the iconic St. Louis Arch rising 630 feet above
downtown with the city at 465 feet above sea level.
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Metropolitan St. Louis Sewer District
The Metropolitan St. Louis Sewer District was created in 1954 to provide a metropolitan-wide sewer system and drainage
facility to serve the City of St. Louis and most of the more heavily populated areas of St. Louis County. Before MSD’s creation,
the City of St. Louis, various municipalities, and private sewer companies provided sewer service that primarily included only
collecting and transporting sewage from small geographic areas to nearby rivers and streams with little or no treatment. Most
of the municipalities or private sewer companies serving the area did not have the jurisdictional authority or financial resources
needed to eliminate health hazards from untreated sewage.
When the District began operations, it took over the publicly owned wastewater and stormwater drainage facilities within its
jurisdiction and began the construction of an extensive system of collector and interceptor sewers and treatment facilities. In
1977, voters approved the District’s annexation of a 270 square mile area of the lower Missouri River and lower Meramec
River watersheds. The District purchased the Fee Fee Trunk Sewer Company and the Missouri Bottoms Sewer Company in
1978. MSD has since annexed other property and acquired other investor-owned or municipally operated systems.
The District’s service area now encompasses 520 square miles, including all 66 square miles of the City of St. Louis and 454
square miles of St. Louis County.
MSD is organized pursuant to Article VI, Section 30 of the Missouri State Constitution that empowers the people of St. Louis
County and the City of St. Louis “to establish a metropolitan district for functional administration of services common to the
area”. MSD is the only district established pursuant to that section of the Missouri State Constitution.
The Proposed Plan of the Metropolitan St. Louis Sewer District (the Plan), approved by the voters in 1954 and amended in
2000, 2012 and 2021, established the District. The Plan describes the District as “a body corporate, a municipal corporation
and a political subdivision of the state”. As a political subdivision of the state, MSD is comparable to a county or city, such as
the City of St. Louis or St. Louis County, only with powers and responsibilities limited to wastewater collection and treatment
and stormwater management.
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Annual Comprehensive Financial Report FY22
*Click arrow “About Us” to “Fiscal & Investor Relations” to “Annual
Reports”
Capital Improvement and Replacement Program
*Click arrow “About Us”. Click on “Fiscal & Investor Relations” to
“Overview” to “Capital Improvement Replacement Program (CIRP)
Funding”
Links to Supplement Detail Documents to the Budget
Strategic Business and Operating Plan FY 2024 – 2028
*Click arrow “About Us” to “Our Organization” to “Strategic Business &
Operating Plan”
The District’s Charter
*Click arrow “About Us” to “Our Organization” to “Our Charter”
*Hard Copy Readers can find Supplement Detail Documents to the Budget on the District’s Website at https://msdprojectclear.org/
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12
BUDGET
MESSAGE
The Executive Director's Budget Message provides an outline of the major assumptions
relating to the annual budget, a general indication of the status of the District's finances
and service levels, short and long-term goals and other significant information.
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June 8, 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 $250.2 million for day-to-day operations, reflecting a $14.6 million or 6.2%
increase over the FY23 budget. The total District budget for FY24 is $956.3 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 $250.2 million
CIRP $566.7 million
Debt Service $139.4 million
TOTAL EXPENSE BUDGET $956.3 million
Versus costs presented to the FY21 – FY24 Rate Commission, the operating budget for FY24 is projected to be 3.9% more than
originally planned; and the CIRP budget for FY24 is projected to be 17.9% 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.
15
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, 2022. 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.
16
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
109 new or continuing wastewater projects, throughout the service area, totaling $543 million. These projects are funded primarily
from the Sanitary Replacement Fund and bond sales. The work represents $0.6 million in continued projects and $542 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.
17
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 will be requested to approve 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.
18
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
19
FY24 BUDGET
20
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.
21
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.
22
Note: "√" = Compliant "X" = Not Compliant
Balanced Budget Policy (continued)Compliance Performance Against Policy
Pursuant to the Metropolitan St. Louis Sewer District
Charter, Section 7.130, not later than the fifteenth day of
March in each year, the Executive Director will submit to
The Board a budget for the ensuing fiscal year, an
explanatory budget message, and a general appropriation
ordinance conforming with such budget. The budget shall
provide a financial plan for the budget year for all District
and subdistrict funds.
√The Board of Trustees received all of the required
documents on March 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)
23
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)
24
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)
25
Note: "√" = Compliant "X" = Not Compliant
Investment Policies Compliance Performance Against Policy
The District seeks a market return on investments while
prioritizing safety and 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 FY23, the District’s Board approved 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). In addition, the Forward Delivery Direct
Placement 2023A Refunding Revenue Bonds
authorized under Ordinance 15350 closed on 5/1/2023.
The District will confine long-term borrowing to finance
authorized capital improvement projects or to refund, on a
current or advanced basis, outstanding debt obligations.
Any bond issues to refund on an advanced basis would be
taxable debt.
√The District complies with this policy.
BUDGET & FINANCIAL POLICIES (continued)
26
Note: "√" = Compliant "X" = Not Compliant
Debt Policies (continued)Compliance Performance Against Policy
The District may issue long-term debt (general obligation or
revenue bonds) where it is deemed that capital
improvements should not be financed from current
revenues. Long-term borrowing will not be used to finance
current operations or normal maintenance. Long-term debt
will be self-supporting and structured such that the
weighted average maturity of the debt does not exceed the
expected useful life of the capital project.
√
The District’s use of revenue bonds during 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.
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 from previous voter
authorization. As of 6/30/2023, the District is expected
to have approximately $320 million in remaining
bonding authorization approved by voters on 4/6/21. By
6/30/2024, the remaining authorization amount will be
$43 million.
No general obligation bonds shall be issued in an amount,
which together with existing indebtedness of the District or
a subdistrict exceeds in the aggregate 5% of the value of all
taxable tangible property in the District and its subdistricts.
√The District has no outstanding general obligation
bonds.
BUDGET & FINANCIAL POLICIES (continued)
27
Note: "√" = Compliant "X" = Not Compliant
Debt Policies (continued)Compliance Performance Against Policy
Any general obligation bonds issued under the District
charter shall mature over a period not exceeding 20 years
from the date contracted, while revenue bond maturities
may extend to 30 years.
√The District has no outstanding general obligation
bonds.
For the purpose of refunding, extending, or unifying the
whole or any part of its valid bonded indebtedness, the
District may issue refunding bonds not exceeding the
principle amount of the outstanding indebtedness to be
refunded and the accrued interest to the date of such
refunding bonds.
√
During FY23 the District executed the 2023A
Refunding Revenue Bonds authorized under Ordinance
15350 .
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.
BUDGET & FINANCIAL POLICIES (continued)
28
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 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 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.
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)
√
√
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.
29
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.√
30
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 business 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 Business and Operating Plan completed
for FY24-FY28.
BUDGET & FINANCIAL POLICIES (continued)
31
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.
32
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
33
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
34
Strategic Business and Operation Plan Process (SBOP)
An overarching consideration during this process is the District’s ability to fund this plan within the constraints of the rate
revenue and other financing sources as determined by the Rate Commission process.
Directors Meet
•Identify employees to assist with revisions to SBOP
•Develop schedule
•Each Strategy is assigned to one or more Directors
•One Director is identified to compile the SBOP
Directors Meet With Their Teams
•Teams review objectives in current SBOP to determine....
•if any objectives will not be completed and need to be
included in next SBOP
•if any future year objectives in current SBOP should be
in next SBOP
•if any new objectives are needed based on stakeholder
feedback
Directors Compile
•Each director compiles the objectives for their assigned
strategy
•Each compiled strategy is sent to the director in charge
of combining the strategies into a single document
•The draft SBOP is compiled
Review
•The Directors review the draft document and make any
necessary changes
•Managers and supervisors review the revised document
and make recommendations for changes.
•Revised SBOP is sent to Director of Finance for review
and inclusion in the preliminary budget book.
Public Hearing
•The SBOP is presented as part of the budget
presentation to the Board's Finance Committee
•The SBOP is presented as part of the required public
hearing
•District ratepayers and other stakeholders are given an
opportunity to provide feedback
Finalized
•If necessary, the SBOP is modified based on feedback
from the Board, ratepayers or other stakeholders
•The final SBOP is included in the District's final budget
document and is posted on the District's website.
35
Strategic Business & Operating Plan FY24-FY28
MissionVision
ValuesQuality
Service
Always
To protect the public’s
health, safety, and water
environment by responsibly
providing wastewater and
stormwater management.
Strategies
1. Inform, educate and partner to build
stakeholder understanding.
2.Manage the District’s costs and
revenues to optimize financial impacts.
3. Integrate and improve the District’s
business processes.
4. Promote appropriate standards through
proactive regulatory and legislative
involvement.
5. Address customer and regulatory needs
through a comprehensive infrastructure
management program.
6. Create a learning and business-
oriented culture based on competency
and accountability.CUSTOMERS
EMPLOYEES
INNOVATION
TEAMWORK
INTEGRITY
*Go to Linked Documents, page 11, to get the link to view the entire Strategic Operating & Business Plan FY24-FY28.
36
Executive General Human Information Secretary
Strategy Obj.Description Engineering Director Finance Counsel Resources Technology Operations Treasurer Q1 Q2 Q3 Q4 2025 2026 2027 2028
1 Inform, educate and partner to build stakeholder understanding.
1.Execute community outreach programs and engagement
programs.
2.Execute outreach programs for elected representatives and
other municipal officials.
3.Execute diversity and associated outreach programs.
2
Manage the District's costs and revenues to optimize financial
impacts.
1.Increase collection of delinquent revenue.
2.Identify and implement cost savings initiatives.
3.Maximize long-term financial plans for District needs.
3 Integrate and improve the District's business processes.
1. Implement Information Governance Program that meets the
District's Records & Information Discovery, Compliance and
Information Security Policies.
2.Integrate capital asset information across systems (Oracle,
Maximo and GIS)
3.Mobile technology strategy.
4.CIS System Replacement
5.Maximo System Upgrade
4
Promote appropriate standards through proactive regulatory and
legislative involvement.
1.Participate in stakeholder groups to develop sound technical
basis for regulatory issues.
2.Promote appropriate regulatory and legislative initiatives that
impact all areas of District operations.
5
Address customer and regulatory needs through a
comprehensive infrastructure management program.
1. Implement stormwater operating and capital improvement
program.
2.Implement wastewater operating and capital improvement
program.
3.Implement Asset Management Program.
4.Enhance reliability of Information Technology infrastructure.
5.Implement technologies and data driven solutions to reduce
capital costs and increase utility performance.
6
Create a learning and business-oriented culture based on
competency and accountability.
1.Improve organizational effectiveness through leadership
development.
2.Increase individual accountability and job satisfaction through
continual performance coaching and training.
3.Increase employee satisfaction through training and fair
compensation.
Note: Refer to Department Budgets for additional details
Finish
FY24 Milestones
Indicates Department Lead for Objective Start
STRATEGIC BUSINESS AND OPERATING PLAN
FISCAL YEARS 2024 - 2028 OBJECTIVES
DEPARTMENTS IMPACTED Years of Additional
37
Approved BC1 BC2 BC3 BC4
Information Systems
Department Total
Description Maximo Upgrade to MAS8 Diversity Reporting System
Support & maintenance of Wet Weather
Optimization software used by engineering.
Incremental budget to
support Oracle Cloud ERP
implementation for one year
after go live.
Strategy
STRATEGY 3: INTEGRATE
AND IMPROVE THE
DISTRICT’S BUSINESS
PROCESS
STRATEGY 1: EDUCATE
AND PARTNER WITH
STAKEHOLDERS TO BUILD
SUPPORT
STRATEGY 5: ADDRESS CUSTOMER AND
REGULATORY NEEDS THROUGH A
COMPREHENSIVE INFRASTRUCTURE
MANAGEMENT PROGRAM
STRATEGY 3: INTEGRATE
AND IMPROVE THE
DISTRICT’S BUSINESS
PROCESS
Objective
Objective 5: MAXIMO
SYSTEM UPGRADE
Objective 3: EXECUTE
DIVERSITY AND
ASSOCIATED OUTREACH
PROGRAMS
Objective 5: IMPLEMENT TECHNOLOGIES
AND DATA DRIVEN SOLUTIONS TO REDUCE
CAPITAL COSTS AND INCREASE UTILITY
PERFORMANCE
Objective 2: INTEGRATE
CAPITAL ASSET
INFORMATION ACROSS
SYSTEMS (ORACLE,
MAXIMO, AND GIS)
54050 Office System Services $150,000 $150,000 $- $- $ 300,000
54510 Temporary Help (Contracted)300,000 250,000 125,000 990,864 1,665,864
54520 Professional Service - 250,000 125,000 400,000 775,000
Total Incremental $450,000 $650,000 $250,000 $1,390,864 $2,740,864
FTE Impact - -- - -
FY24 Business Case Summary
In the budget process, the business cases are a means of linking the Budget and the Strategic Business and Operating Plan.
04550- Business Technology
38
Executive General Human Information Secretary Objectives
Strategy Obj Description Engineering Director Finance Counsel Resources Technology Operations Treasurer % Completed
1
1.Execute Community Outreach and Engagement Programs 100%
2.Execute Outreach Programs for Elected Representatives & Other Municipal Officials 100%
3.Execute Diversity and Associated Outreach Programs 100%
2
1.Increase Collection of Delinquent Revenue 75%
2.Identify and Implement Cost Savings Initiatives 75%
3. Maximize Long-Term Financial Plans for District Needs 100%
3
1 Implement Information Governance Program That Meets the District's Records & Information Discovery,
Compliance and Information Security Policies 33%
2 Integrate Asset Information Across Systems (Oracle, Maximo and GIS)45%
3 Oracle EBS Upgrade 25%
4.Mobile Technology Standard 15%
5.CIS System Replacement 5%
4 Promote Appropriate Standards Through Proactive Regulatory & Legislative Involvement
1.Participate in Stakeholder Groups to Develop Sound Technical Basis for Regulatory Issues 100%
2. Promote Appropriate Regulatory and Legislative Initiatives that Impact All Areas of District Operations 100%
5 Address Customer and Regulatory Needs Through a Comprehensive Infrastructure Management Program
1.Implement Stormwater Operating and Capital Improvement Program 100%
2.Implement Wastewater Operating and Capital Improvement Program 100%
3.Implement Asset Management Program 85%
4. Enhance Reliability of Information Technology Infrastructure 85%
5. Implement Technologies and Data Driven Solutions to Reduce Capital Costs and Increase Utility
Performance.100%
6 Create a Learning and Business-Oriented Culture Based on Competency and Accountability
1.Increase Organizational Performance through Improved Communications 80%
2. Improve Organizational Effectiveness through Leadership Development and Succession Management 55%
3. Increase Individual Accountability & Job Satisfaction Through Continual Performance Coaching &
Training 70%
4 Restructure a Recruitment Strategy that Promotes and Retains a Talented and Diversified Workforce 90%
5 "Show Me MSD" - Business Partnership to Meet the Needs of the Communities that Support Them 30%
6. Implement Safety & Security Training to Support Training to Support a Safe Work Environment 80%
Indicates Department Lead for Objective
0%-24% of goal completed
25%-75% of goal completed
76%-100% of goal completed
Eliminated
Note: Refer to Department Budgets for additional details
Manage the District's Costs and Revenues to Optimize Financial Impacts
Integrate and Improve the District's Business Processes
STRATEGIC BUSINESS AND OPERATING PLAN
FY22 OBJECTIVES AND ACCOMPLISHMENTS
DEPARTMENTS IMPACTED
Inform, Educate and Partner to Build Stakeholder Understanding
39
Category Subject FY20
Performance
FY21
Performance FY22 Goal FY22
Performance FY23 Goal Department
Customer
Service Overall Quality of Service 8.0 8.0 ≥8 out of 10 8.1 ≥8 out of 10 Operations
On-Time Emergency Response (1)82%86%>90%93%>90%Operations
Mission
Treatment Plant Compliance Rate (2)100%100%100%99.9%100%Operations
Sewer Overflows-Dry Weather 177 167 <162 annually (2.5 per 100
miles of pipe)154 <162 annually (2.5
per 100 miles of pipe)Operations
Maintenance Related Backups 296 283 <424 annually (<1 in 1000
customers)261 <424 annually (<1 in
1000 customers)Operations
CIRP Schedule Compliance (3) 77% 82% >80%82%>80%Engineering
Financial
CIRP Budget Performance (4)78%92%>95%97%>95%Engineering
Organizational
Effectiveness Non-Capital Competitive Purchasing (5) 99%99%>95%100%>95% Finance
Note: (1)Performance is measured by 4-hour window for emergency response. If our response time is longer than 4 hours we do not meet our goal.
Note: (2)
Note: (3)
Note: (4)
Note: (5)
Performance Meets or Exceeds FY22 Goal
Performance Does Not Meet FY22 Goal
Competitive vs. Non Competitive Spend as a Percentage of Total Year to Date at June 30.
Our compliance rate is measured against the requirements outlined in our NPDES Permits which are issued by the Department of Natural Resources. The permits have a number of
measurements that we must do to insure our treatment plants are in compliance. There are hundreds of tests we must perform on daily, weekly, and monthly basis throughout the year. Our goal is
100% compliance. If we fail a test for some reason, it lowers our percentage.
METROPOLITAN ST. LOUIS SEWER DISTRICT
PERFORMANCE SCORECARD
As of June 30, 2022
The planned Board Introduction month for each project in the CIRP is locked in June of the previous fiscal year. Performance is then measured by % of projects that were included on the Board
agenda for introduction by that date (on time or earlier).
Total appropriations vs. budgets for the projects scheduled each month per the Board Introduction Schedule.
40
!" #$% &%''% (
!"
)
*
+
,
!
"
# $%
&
-. -, -/ -) -) -)) -)0 -)* -)1 -)+
2'!"
' !(
)
*
+
,
3
!
"
# $%
&
-. -, -/ -) -) -)) -)0 -)* -)1 -)+
Note: CIRP dollars from FY25 in the amount of $198,341,173 and FY26 in the amount of $459,185,098 were removed due to anticipated rate increases and
additional bond authorization for those future years which also will not match the projects listing for Engineering. Because these dollars are unknown, they
will not be included in the revenue projections.
41
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.
42
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: 48.9
Investment and Other Income: 14.5
Increase of Fund Balances: 144.8
TOTAL DISTRICT REVENUE: $956.3
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: $250.2
CIRP: 566.7
Debt Service: 139.4
TOTAL DISTRICT EXPENSES: $956.3
43
7/1/232/17/23 4/4/2311/7/22 12/23/22 2/1/23
MSD Calendar for Fiscal Year 2024 Budget Development
Presentation of
Proposed Budget
and CIRP to Finance
Committee
Introduce Budget , Tax,
and Rate Ordinances.
Hold Public Hearing on
Expense Budget, CIRP
and Taxes.
Adopt Budget
and Tax
Ordinance
Begin Fiscal
Year 2024Publish Notice of Public
Hearing on Budget, CIRP, Taxes
and User Charges
Departmental
Budget Requests
Submitted to
Budget Office
Executive
Director’s Review
of Draft
Consolidated
Budget
Distribute
FY24 Budget
Packets and
Provide
Training
Budget Analysis by
Director of Finance
and Budget Office
Completed
6/8/233/9/23 4/17/23 5/11/23
Submit preliminary
Budget, Budget
Message and
Appropriation
Ordinance to the
Board of Trustees
44
FY24 Total Revenue Preliminary Budget
Book Net Change Final Budget
WW User Charges (1)$470.1 $0.0 $470.1
Revenue Bonds 278.0 0.0 278.0
Taxes 46.3 2.6 48.9
Investment Income and Other 14.6 (0.1)14.5
Fund Balances 138.7 6.1 144.8
Total District Revenue $947.8 $8.6 $956.3
FY24 Total Expenses
Operating Budget $246.8 $3.4 $250.2
Debt Service 139.4 0.0 139.4
CIRP 561.5 5.2 566.7
Total District Expense $947.8 $8.6 $956.3
45
$s in millions
Taxes
$48.9 5.1%
User Charges$470.1 49.2%
Capital Improvement &Replacement Program
$566.7 59.2%
Operating
$250.2 26.2%
Sources and Uses of Funding
Debt Service
$139.4 14.6%
TOTAL FY24 BUDGET $956.3
Revenue Bonds
$278.0 29.1%
Increase
Fund Balance
$144.8 15.1%
Where does the money come from?Where does the money go?
Investment and
Other Income
$14.6 1.5%
46
47
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.
48
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.
49
FY24 SOURCES OF FUNDING-continued
AD VALOREM TAXES
The District’s budget for tax revenue in FY24 totals $48.8 million. During FY24 all taxpayers within the District’s boundaries will be assessed a
$0.0155 (one point fifty-five 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 $0.0801 (eight point zero
one cents) per $100 of assessed valuation tax levy to pay for the District’s non-regulatory stormwater costs. This tax revenue of approximately
$38.2 million is recorded in the Stormwater Regulatory Fund ($6.4 million) and the Districtwide Stormwater Fund ($31.8 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 $10.7 million in FY24 to provide funding for stormwater capital projects for Subdistrict No. 367 (Deer
Creek Stormwater Subdistrict) in the amount of $4.3 million, Coldwater Creek Trunk Subdistrict in the amount of $2.3 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 $1.1 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.
50
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 $5.0 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, $0.1 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 $144.8 million during FY24.
51
$‐
$200,000
$400,000
$600,000
$800,000
$1,000,000
$1,200,000 Fund Balance
Interest, Fees, Misc.
Taxes
Revenue Bonds
Stormwater User Charges
Wastewater User Charges
CONSOLIDATED REVENUE SOURCES
Revenue Trends
($s in thousands)
This analysis of MSD’s revenue compares actual revenues received in FY21, FY22 and forecasted for FY23, budgeted for FY24 and projected for FY25 and FY26.
The District normally submits a Rate Change Proposal to the Rate Commission every four years. The analysis required to complete this proposal includes impacts
of historical tends, the local economy, housing development and projected inflation factors. A Rate Commission Report, accepted by the Board of Trustees,
recommendeda four‐year Wastewater User Charge rate with annual increases from FY21 through FY24. Revenue growth from rate increases has been
mitigated by a declining trend in billed volumes resulting in a compounded annual wastewater revenue growth rate of approximately 2.2% from FY21 to FY26.
Taxes which fund MSD's stormwater services fluctuate little from year‐to‐year and are expected to be approximately $48.8 million in FY24. For FY25, the District
went to the Rate Commission with a rate change proposal in February of 2023. For now, the FY24 approved rates are used to project FY25 and FY26 revenue.
In April 2016, the voters approved the authorization of $900 million in bonds and voters approved another $500 million authorization in April 2021. The
District continues to utilize that authorization with $553 million remaining at the end of May FY22. In FY20, bond proceeds of $352 million were utilized against
the April 2016 authorization. Planned issuances in FY25 will further utilize the April 2016 and portion of April 2021 authorizations. It is estimated the
authorization will be fully depleted in FY25. The proposed bond proceeds take into consideration the required CIRP, the cost of issuance, and the rate of return.
Interest, fees, and miscellaneous includes interest on investments, connection and other fees. The impact of these revenue sources does not change significantly
in most years. Finally, Fund Balance appears on the graph as a revenue source in years where fund balance declines as it is used to fund operations, debt service,
or the CIRP.
52
Projected
Revenue
WASTEWATER USER CHARGE
Metered Single Family $207,856,017
Unmetered Single Family 53,966,697
Metered Multi-Family 48,044,308
Unmetered Multi-Family 29,513,030
Non-residential 120,673,269
Extra Strength Surcharges 6,401,152
Customer Assistance Program 1,711,954
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
$341.1M
73%
Non Residental
$127.1M
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 proportionately a greater
amount of the user charge revenues.
53
FY24 MSD FLOW OF USER CHARGE FUNDS
MSD has two separate and distinct self-supporting services: wastewater service and stormwater service. To recover the cost of providing these
services in a fair and equitable manner, two distinct pricing methods are used. The wastewater service charge is based on the volume and strength
of wastewater discharged into the sewer, whereas the stormwater services are paid for with ad valorem taxes instead of a user charge.
Wastewater User Charges are recorded in the Wastewater Revenue Fund for which the details are provided in the revenue section of this
document. The entire balance of this fund is transferred each month to other function-specific funds. From the Wastewater Revenue Fund, the
largest amounts are allocated to the General Fund for the operation and maintenance of existing facilities and the Sanitary Replacement Fund for
the replacement of existing facilities. Smaller amounts are transferred to the Wastewater Emergency Fund to cover the cost of emergency work
that may occur during this fiscal year, the Water Backup Insurance & Reimbursement Fund to cover the cost of water backup insurance and
reimbursement, the General Insurance Fund to cover the cost of all other insurance premiums and related costs, and the Debt Service Fund to
cover the cost of principal and interest on revenue bonds.
The overall budget for the General Fund, whose resources are only partially made up of the sewer service charge allocation from the revenue
fund, is in the General Fund section.
The proposed budget for the Sanitary Replacement Fund can be found in the Construction Funds section. The revenue derived from the applicable
user charge is listed as an Interfund Transfer in the column labeled FY24 BUDGET. The pages immediately following the table show the projects
currently planned for that fund.
The proposed budget for the Wastewater Revenue Bond Service Fund is in the Debt Service Funds section. The revenue transferred from the
Wastewater Revenue Fund is listed as an Interfund Transfer in the column labeled FY24 BUDGET.
The proposed budget for the Water Backup Insurance and Reimbursement Fund, the General Insurance Fund, and the Wastewater Emergency
Fund can be found in the Special Funds section. The revenue transferred from the Wastewater Revenue Fund is listed as an Interfund Transfer
in the columns labeled FY24 BUDGET.
Please refer to the following chart that graphically depicts the MSD flow of funds.
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
FY24 MONTHLY USER CHARGE STRUCTURE
WASTEWATER USER CHARGE RATES (Monthly)
FY24 FY23 FY22 FY21***FY20
Unmetered:
Billing, Collection
& System Availability Charge $29.29 $28.26 $27.31 $26.40 $26.35 Per Room 3.29 3.17 3.06 2.95 2.89
Per Water Closet 12.23 11.80 11.40 11.02 10.72 Per Bath 10.20 9.84 9.51 9.19 8.93 Per Separate Shower 10.20 9.84 9.51 9.19 8.93
Metered--Residential and Non-Residential:
Billing, Collection
& System Availability Charge 29.29$ $28.26 $27.31 $26.40 $26.35 Volume Charge - $/100 Cubic Ft.5.55 5.35 5.17 5.00 4.87
Metered--Non-Residential: Compliance Charge Tier 1 $4.85 $4.71 $4.55 $4.44 $3.14
Compliance Charge Tier 2 67.67 65.80 63.64 62.16 62.61
Compliance Charge Tier 3 144.98 140.99 136.37 133.20 137.75
Compliance Charge Tier 4 193.30 187.98 181.83 177.60 203.49
Compliance Charge Tier 5 241.63 234.98 227.29 222.00 266.10
Extra Strength Surcharge - $/Ton:
Suspended Solids over 300 mg/l*$329.43 $320.36 $309.88 $302.67 $283.87
BOD over 300 mg/l 884.78 860.43 832.28 812.94 708.56
COD over 600 mg/l 442.40 430.22 416.14 406.47 354.30*mg/l: milligrams per liter
*** Rates are effective October 1, 2020.
SOURCES: Northeast Ohio Regional Sewer District, Baltimore City Department of Public Works, KCWater, City of San
Diego, Metro Government of Nashville & Davidson County, Tennessee, and San Antonio Water System. (Rates based
on 10 CCF)
Monthly Average for a Typical Single Family Residence
Based on 10 CCF’s
A cost of service model is used to project revenues and revenue requirements for four fiscal years, recognizing anticipated growth in number of customers and increased wastewater flows
throughout the service area. The study of revenue requirements recognizes projected operation and maintenance expense, capital improvement requirements met from revenues, principal and
interest payments on current and proposed revenue bond issues, and recommended reserve fund requirements.
Allocated costs of service are developed for each class of customer and type of service based on considerations of utility revenue needs and projected customer service requirements. User
charge rate adjustments are designed for customers in accordance with allocated costs of service and local policy and practical considerations.
Residential Wastewater User Charge
St. Louis and Other Municipalities
$127.77
$121.05
$113.71
$84.79
$71.32
$62.30
$49.36
$20.00
$30.00
$40.00
$50.00
$60.00
$70.00
$80.00
$90.00
$100.00
$110.00
$120.00
$130.00
$140.00
Kansas City
Cleveland
Baltimore
St Louis
Nashville
San Diego
San Antonio
58
FY24 FY23 FY22 FY21***FY20
WASTEWATER USER CHARGE RATES (Annual)
Unmetered:
Billing, Collection
& System Availability Charge $351.48 $339.12 $327.72 $316.80 $316.20 Percent of
Per Room 39.48 38.04 36.72 35.40 34.68 Total User
Per Water Closet 146.76 141.60 136.80 132.24 128.64 Customer User Charge Charges
Per Bath 122.40 118.08 114.12 110.28 107.16
Per Separate Shower 122.40 118.08 114.12 110.28 107.16 Anheuser-Busch $6,009,037 1.33%
Metered--Residential and Non-Residential:Washington University $2,259,830 0.50%
Billing, Collection
& System Availability Charge $351.48 $339.12 $327.72 $316.80 $316.20 City of St Louis $2,119,128 0.53%
Volume Charge - $ per 100 Cubic Feet 5.55 5.35 5.17 5.00 4.87
Missouri-American Water Co $2,109,851 0.47%
Metered--Non-Residential:
Compliance Charge Tier 1 $58.20 $56.52 $54.60 $53.28 $37.68 St Louis University $1,630,212 0.36%
Compliance Charge Tier 2 812.04 789.60 763.68 745.92 751.32
Compliance Charge Tier 3 1,739.76 1,691.88 1,636.44 1,598.40 1,653.00 BJC Health System $1,386,559 0.31%
Compliance Charge Tier 4 2,319.60 2,255.76 2,181.96 2,131.20 2,441.88
Compliance Charge Tier 5 2,899.56 2,819.76 2,727.48 2,664.00 3,193.20 Sensient Colors Inc $1,382,103 0.31%
Extra Strength Surcharge-$/Ton:Sigma-Aldrich $1,343,327 0.30%
Suspended Solids over 300 mg/l*$3,953.16 $3,844.32 $3,718.56 $3,632.04 $3,406.44
BOD over 300 mg/l 10,617.36 10,325.16 9,987.36 9,755.28 8,502.72 Jost Real Estate LLC $1,257,051 0.28%
COD over 600 mg/l 5,308.80 5,162.64 4,993.68 4,877.64 4,251.60
* ml/g: milligrams per liter The Boeing Company $1,149,697 0.25%
STORMWATER SERVICE CHARGE (Annual)Total Top Ten by User Charges $20,646,795 4.56%
Per Single Family/Commercial Account $0.00 $0.00 $0.00 $0.00 $0.00 Total User Charges FY22 $452,645,091
Per Unit of Multi-Unit Residential Account 0.00/unit 0.00/unit 0.00/unit 0.00/unit 0.00/unit
*** Rates are effective October 1, 2020.
Ten Largest Customers' User Charges
For the Year Ended June 30, 2022
MSD ANNUAL USER CHARGE STRUCTURE
59
Bond Date Series Type
Refunding -
Not Applied
Against
Authorization 2/1/2004 8/1/2008 6/1/2012 4/1/2016 (1) Grand Total
May-04 2004A Wastewater System Refunding Bond 175.0 175.0
May-04 2004B
State Revolving Loan - Subordinate
Revenue Bonds and Direct Loan 161.3 161.3
May-05 2005A
State Revolving Loan - Subordinate
Revenue Bonds and Direct Loan 6.8 6.8
Apr-06 2006A
State Revolving Loan - Subordinate
Revenue Bonds and Direct Loan 42.7 42.7
Oct-06 2006B
State Revolving Loan - Subordinate
Revenue Bonds and Direct Loan 14.2 14.2
Nov-06 2006C Wastewater Senior Revenue Bond 60.0 60.0
Nov-08 2008A Wastewater Senior Revenue Bond 30.0 30.0
Oct-08 2008A/B
State Revolving Loans Program including
both Subordinate Revenue Bonds and
Direct Loans. 40.0 40.0
Oct-09 2009A
State Revolving Loans Program including
both Subordinate Revenue Bonds and
Direct Loans. 23.0 23.0
Jan-10 2010A
State Revolving Loans Program including
both Subordinate Revenue Bonds and
Direct Loans. 8.0 8.0
Jan-10 2010B Wastewater Senior Revenue Bond 85.0 85.0
Dec-10 2010C
State Revolving Loans Program including
both Subordinate Revenue Bonds and
Direct Loans. 37.0 37.0
Nov-11 2011A
State Revolving Loans Program including
both Subordinate Revenue Bonds and
Direct Loans. 39.8 39.8
Dec-11 2011B Wastewater Senior Revenue Bond 52.3 52.3
Aug-12 2012A Wastewater Senior Revenue Bond 225.0 225.0
Nov-12 2012B Wastewater System Refunding Bond 141.7 141.7
Date of Voters Bond Authorizations
Full Utilized Bond Authorizations
($s in millions)
60
Bond Date Series Type
Refunding -
Not Applied
Against
Authorization 2/1/2004 8/1/2008 6/1/2012 4/1/2016 (1) Grand Total
Oct-13 2013A
State Revolving Loans Program including
both Subordinate Revenue Bonds and
Direct Loans. 52.0 52.0
Dec-13 2013B Wastewater Senior Revenue Bond 150.0 150.0
Aug-15 2015A
State Revolving Loans Program including
both Subordinate Revenue Bonds and
Direct Loans. 75.0 75.0
Dec-15 2015B
Wastewater System Senior Revenue
Bonds 2006C and 2008A were refunded by
2015B. 2015B Also included new money of
$150 million. Only the $150 million counts
against the District's authorization. 73.9 150.0 223.9
Dec-16 2016A
State Revolving Loans Program including
both Subordinate Revenue Bonds and
Direct Loans. 20.0 20.0
Dec-16 2016B
State Revolving Loans Program including
both Subordinate Revenue Bonds and
Direct Loans. 75.5 75.5
Dec-16 2016C Wastewater Senior Revenue Bond 150.0 150.0
Nov-17 2017A
Wastewater System Senior Revenue
Bonds 2011B, 2012A, 2013B and 2015B
were partially refunded by 2017A. 2017A
also included new money of $200 million.
Only the $200 million counts against the
District's authorization 116.2 47.5 152.5 316.2
Grand Total 331.8 500.0 275.0 945.0 152.5 2,204.3
Authorized Amount N/A 500.0 275.0 945.0 900.0 2,620.0
Outstanding Amount N/A - - - 747.5 747.5
Note1: Not fully utilized but required to include the entire Nov-FY17 which partially utilizes an outstanding authorization.
61
Bond Date Series Type
Refunding -
Not Applied
Against
Authorization
Full
Authorization -
Carried
Forward (3) 6/1/2012 (2) 4/1/2016 4/1/2021 Grand Total
Carry Forward from Fully Utilized (2)215.6 775.0 897.5 - 1,888.1
Nov-17 2017A
Wastewater System Senior Revenue
Bonds 2011B, 2012A, 2013B and 2015B
were partially refunded by 2017A. 2017A
also included new money of $200 million.
Only the $200 million counts against the
District's authorization 116.2 47.5 152.5 316.2
Dec-18 2018A
Water Infrastructure Finance and
Innovation Act (WIFIA) bonds. 47.7 47.7
Dec-18 2018B
State Revolving Loans Program including
both Subordinate Revenue Bonds and
Direct Loans. 25.2 25.2
Dec-19 2019A
State Revolving Loans Program including
both Subordinate Revenue Bonds and
Direct Loans. 24.0 24.0
Dec-19 2019B Wastewater Senior Revenue Bond 52.1 52.1
Dec-19 2019C Wastewater System Refunding Bond 276.3 276.3
Sep-20 2020A
State Revolving Loans Program including
both Subordinate Revenue Bonds and
Direct Loans. 22.0 22.0
Dec-20 2020B Wastewater System Revenue Bond 120.0 120.0
Jan-21 2021A
State Revolving Loans Program including
both Subordinate Revenue Bonds and
Direct Loans. 63.1 63.1
Jan-21 2021B
State Revolving Loans Program including
both Subordinate Revenue Bonds and
Direct Loans. 40.2 40.2
May-21 2021C Wastewater System Refunding Bond 5.6 5.6
May-22 2022A
Wastewater System Refunding Revenue
Bond 39.8 39.8
Jun-22 2022B
Wastewater Senior Refunding and
Revenue Bond 9.1 100.0 109.1
Oct-22 2022C State Revolving Loans Program debt. 10.0 10.0
Oct-22 2022D State Revolving Loans Program debt. 115.0 115.0
Date of Voters Bond Authorizations
Partial Utilized and Projected Authorizations
($s in millions)
62
Mar-23 2023B
Proposed State Revolving Loans Program
debt. (FBI SRF) 128.2 131.8 260.0
Apr-23 2023E
Proposed Water Infrastructure Finance and
Innovation Act (WIFIA) bonds. 278.0 278.0
Apr-23 2023C
Proposed State Revolving Loans Program
debt (I&I PHs VIII). 10.0 10.0
Apr-23 2023D
Proposed State Revolving Loans Program
debt (SRF Fine Screens). 37.1 37.1
May-23 2023A Direct Purchase Refunding. 23.0 23.0
Dec-24 2024A
Proposed Wastewater System Senior
Revenue Bonds (Remaining Authorization). 17.1 17.1
May-25 2025A Direct Purchase Refunding. 133.6 133.6
Jun-25 2025B
Proposed State Revolving Loans Program
debt (SRF CSO Mary and Hampton). 26.0 26.0
May-26 2026A Direct Purchase Refunding. 106.9 106.9
Grand Total - All 926.1 775.0 945.0 900.0 500.0 4,046.1
Total - Refunding Only 926.1 926.1
Total - Deb Service 775.0 945.0 900.0 500.0 3,120.0
Authorized Amount N/A 775.0 945.0 900.0 500.0 3,120.0
Outstanding Amount N/A - - - - -
Note2: Include full utilized authorization to show the entire Nov-FY17 Bond. Balances adjusted to ensure dollars were not duplicated.
Note3: Includes only 2/1/2004 & 8/1/2008 to account for bond authorizations not included on this page but in the full utilized.
Note4: Total includes refunding which does not apply to Authorization because it is refunding another Series.
Projected
63
FY18 FY19 FY20 FY21 FY22
Operating Revenues $368,292,761 $401,109,124 $437,982,038 $427,145,371 $458,248,661
Non-Operating Revenues 6,356,029 14,438,669 14,210,947 1,304,546 4,226,652
Gross Revenues 374,648,790 415,547,792 452,192,984 428,449,917 462,475,312
Less: Operating Expenses (excluding
Depreciation)163,026,312 170,585,143 175,848,763 180,843,676 179,411,917
Net Available Revenues $211,622,478 $244,962,649 $276,344,221 $247,606,241 $283,063,395
Subordinate Debt Service $32,476,212 $36,191,351 $36,859,803 $37,616,306 $39,865,057
Senior Debt Service 67,923,285 77,941,363 75,660,403 81,685,268 84,020,621
Senior Debt Service Coverage Ratio 3.12 3.14 3.65 3.03 3.36
Required Senior Debt Service Coverage Ratio 1.25 1.25 1.25 1.25 1.25
Subordinate and Senior Debt Service $100,399,497 $114,132,715 $112,520,206 $119,301,574 $123,885,678
Total Debt Service Coverage Ratio 2.11 2.15 2.46 2.08 2.28
Required Total Debt Service Coverage Ratio 1.15 1.15 1.15 1.15 1.15
64
Total Expenditures FY24
($s in millions)
Note:
Operations includes: General Fund, Water Backup
Insurance & Reimbursement Fund, General Insurance
Fund and Stormwater Operation & Maintenance in
OMCI funds.
Detail Operating Expenses
Total Operating Budget = $250.2,
26% of Total including:
Wastewater Operating, $220.9
& Stormwater Operating $29.3
Presented in Grey on charts
Total Operating Budget
$250.2, 26%
Detail below Total Expenditures $956.2
Presented in Pie Chart
Wastewater CIRP,
$543.0, 57%
Stormwater CIRP,
$23.7, 2%
Debt Service,
$139.4, 15%
Wastewater
Operating, $220.9,
23%
Stormwater
Operating, $29.2,
3%
51.0%,
Personnel,
$127.6
9.0%, Supplies, $22.4
7.5%, Utilities, $18.7
30.4%, Contracted Services,
$76.0
2.2 %, Capital Outlay, $5.5
65
1000 ‐ General
Funds
2000 ‐ Principal
and Interest
Funds
4000 ‐ Special
Funds
5000 ‐
Stormwater &
OMCI Funds
6000 ‐
Construction
Funds Grand Total
00102 ‐ Property Insurance ‐$ ‐$ 3,204,000$ ‐$ ‐$ 3,204,000$
00103 ‐ General Liability Insurance ‐ ‐ 3,701,000 ‐ ‐ 3,701,000
00104 ‐ Worker's Compensation ‐ ‐ 2,591,113 ‐ ‐ 2,591,113
00105 ‐ Water Backup ‐ ‐ 5,478,000 ‐ ‐ 5,478,000
00202 ‐ Interest Expense ‐ 138,030,550 ‐ ‐ 1,390,000 139,420,550
00205 ‐ Tax Fees ‐ ‐ ‐ 695,019 ‐ 695,019
SW100 ‐ Stormwater O&M Total (36,270,030) ‐ 68,484 28,670,030 7,531,516 (0.00)
T1010 ‐ Board of Trustees Total 10,350 ‐ ‐ ‐ ‐ 10,350
T1100 ‐ Secretary Treasurer Department Total 4,417,359 ‐ ‐ ‐ ‐ 4,417,359
T2020 ‐ Civil Service Commission Total 12,000 ‐ ‐ ‐ ‐ 12,000
T2500 ‐ Human Resources Department Total 9,382,327 ‐ ‐ ‐ ‐ 9,382,327
T3000 ‐ Executive Director Department Total 7,999,219 ‐ ‐ ‐ ‐ 7,999,219
T4000 ‐ Finance Department Total 24,985,147 ‐ ‐ ‐ ‐ 24,985,147
T4500 ‐ Information Technology Department To 20,878,305 ‐ ‐ ‐ ‐ 20,878,305
T5500 ‐ General Counsel Department Total 3,502,613 ‐ ‐ ‐ ‐ 3,502,613
T6000 ‐ Operations Department Total 130,870,435 ‐ ‐ ‐ ‐ 130,870,435
T8000 ‐ Engineering Department Total 29,054,887 ‐ ‐ ‐ ‐ 29,054,887
Grand Total 194,842,613 138,030,550 15,042,597 29,365,050 8,921,516 386,202,326
0 ‐$ ‐$ ‐$ ‐$ ‐$ ‐$
Appropriations by Department and Fund
66
1101: General
Fund
4102:Improvement
Fund
4122:Wastewater
Emergency
Fund
6660: SanitaryReplacement
Fund
5110:Stormwater
Regulatory
Fund
5120:Districtwide
Stormwater
Fund
5140:Proposed - SW
Capital Fund
5000 - OMCI
Funds 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 $-
Engineering Department Wastewater Subtotal WW CIRP Interfund Labor (7,600,000)29,481 39,003 7,531,516 -----$(36,270,030)$29,481 $39,003 $7,531,516 $7,006,889 $19,772,195 $-$1,890,947 $-
Engineering Department Stormwater Subtotal
Stormwater Subtotal
Total Interfund Labor
Operations Department Stormwater Subtotal
67
1101: GeneralFund
4102:ImprovementFund
4122:WastewaterEmergency
Fund
6660: SanitaryReplacementFund
5110:StormwaterRegulatory
Fund
5120:DistrictwideStormwater
Fund
5140:Proposed - SWCapital Fund
5000 - OMCIFunds 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 $-
Engineering Department Wastewater Subtotal WW CIRP Interfund Labor (7,904,000)18,896 17,137 7,867,967 -----$(37,409,151)$18,896 $17,137 $7,867,967 $7,217,095 $20,866,694 $-$1,421,362 $-
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 $-
Engineering Department Wastewater Subtotal WW CIRP Interfund Labor (8,220,160)11,327 8,301 8,200,532 -----$(38,576,535)$11,327 $8,301 $8,200,532 $7,433,608 $21,789,242 $-$1,133,525 $-
Engineering Department Stormwater Subtotal
Stormwater Subtotal
Total Interfund Labor
Stormwater Subtotal
Total Interfund Labor
FY26 Interfund Transfer Activity
Operations Department Stormwater Subtotal
FY25 Interfund Transfer Activity
Operations Department Stormwater Subtotal
Engineering Department Stormwater Subtotal
68
Budgeted INCREASE/
Budgeted $
Salary,
Overtime, and
FICA
DEPARTMENT FY21 FY22 FY23 FY24 (DECREASE)(in Thousands)EXPLANATION
Secretary - Treasurer 7 7 7 8 1 $853 Added Office Associate Senior for IG from Engineering
Executive Director 20 20 21 23 2 2,028 Added Central Services Coordinator & Office Associate
General Counsel 8 8 8 8 0 1,031 Position count remains the same as previous year
Human Resources 23 23 22 19 -3 1,686 Removed 2 Safety Coordinators & 1 Instructional Designer
Finance 62 62 65 63 -2 3,953 Removed Central Services Coordinator and an Office Assistant
Information Technology 51 52 52 52 0 5,480 Position count remains the same as previous year
Engineering 244 237 237 236 -1 20,541 Removed Office Associate Senior
Operations 611 608 608 611 3 52,884 Added 3 Safety Coordinators in Operations Administration
Total Available Positions 1,026 1,017 1,020 1,020 0 $88,457
69
Long-Term Liabilities for Pension Plans and Other Postemployment Benefits Other Than Pensions (OPEB) Plans
The charts below includes liabilities and related ratios for the Pension:
Calendar Year Ending December 31,
2021 2020 2019 2018 2017 2016 2015 2014
Total Pension Liability - Ending (a)384,245$ 356,407$ 353,994$ 334,957$ 326,365$ 318,049$ 296,812$ 290,412$
Plan Fiduciary Net Position - Ending (b)350,374 326,912 296,201 260,560 277,976 251,010 244,212 250,516
Net Pension Liability - Ending = (a) - (b)33,871$ 29,495$ 57,793$ 74,397$ 48,389$ 67,039$ 52,600$ 39,896$
Fiduciary Net Position as a % of Total Pension Liability 91.19% 91.72% 83.67% 77.79% 85.17% 78.92% 82.28% 86.26%
Covered Payroll 30,948$ 34,391$ 36,793$ 39,437$ 41,869$ 42,055$ 43,345$ 44,664$
Net Pension Liability as a % of Covered Payroll 109.44% 85.76% 157.08% 188.65% 115.57% 159.41% 121.35% 89.32%
Notes to Schedule:
1. This schedule will ultimately present ten years of information when available.
2021 2020 2019 2018 2017 2016
Total OPEB Liability - Ending 26,794$ 24,921$ 23,165$ 24,164$ 24,194$ 22,839$
As many other Governmental Organizations across the country, the District faces large-scale, long-term liabilities associated with retiree Pension
and OPEB plans. Actuaries determine the amount of the assets that should be set aside now to ensure adequate resources are available in the
future. The District’s contributions were made and will continue to be made in accordance with the actuarially determined contribution
requirements based on actuarial valuations.
2. The District FY21 and FY20 Comprehensive Annual Financial Report in Footnote 7 Pension (starting on page 69) and RSI (page 110 ) will provide more details.
1.The District FY21 and FY20 Annual Comprehensive Financial Report in Footnote 8 Pension (starting on page 79) will provide more details.
In (000's)
Schedule of Changes in Net Pension Liability and Related Ratios
Schedule of Changes in Net OPEB Liability
In (000's)
70
METROPOLITAN ST. LOUIS SEWER DISTRICT
FISCAL YEAR 2024 LIST OF FUNDS1
Fund No. Fund Name Fund No. Fund Name
1101 *$
2804 $
2812 $
2816
2817 $
2818 $
2819
2820 $
2821 $
2822 $
2823 $
2824 $
2825 $
2826 $
2827 $
2828 $
2829 $
2830 $
2831 $
2832 $
2833 $
2834 $
2835 $
2836 $
General Fund
Board of Trustees
Rate Commission
Civil Service Commission
Executive Director
Secretary - Treasurer
Human Resources
Finance
Information Technology
General Counsel
Operations
Engineering
Debt Funds
2004B SRF-Principal and Interest-WW
2010B SR Rev Bond-Principal and Interest-WW
2011B SR Rev Bond-Principal and Interest-WW
2012A SR Rev Bond-Principal and Interest-WW
2012B SR Rev Bond-Principal and Interest-WW
2013B SR Rev Bond-Principal and Interest-WW
2013A SRF-Principal and Interest-WW
2015A SRF-Principal and Interest-WW
2015B SR Rev Bond-Principal and Interest-WW
2016A SRF-Principal and Interest-WW
2016B SRF-Principal and Interest-WW
2016C SR Rev Bond-Principal and Interest-WW
2017A SR Rev Bond-Principal and Interest-WW
2018A WIFIA-Principal and Interest-WW
2018B SRF-Principal and Interest-WW
2019A SRF-Principal and Interest-WW
2019B Rev Bond-Principal &Interest-WW
2019C SR Ref Taxable Rev Bond-P&I-WW
2020A SRF-Principal and Interest-WW
2020B SR Rev Bond-Principal and Interest-WW
2021A SRF-Principal and Interest-WW
2021B SRF-Principal and Interest-WW
2021C SR DP Ref Rev Bond-P&I-WW
2837
2838 $
2839 $
2840 $
2841
2842
2843 $
2844
2846
2848
$
$
3306 *
3307
4102 $
4104 $
4105 $
4122 $
4123
5110 $
5120 $
5130
5401
5563 $
5564 $
5565
5566 $
5571 $
Debt Funds (continued)
2021D SRF–Principal and Interest - WW
2022A SR DP Ref Rev Bond-P&I-WW
2022B SR DP Rev Rev Bond-P&I-WW
2022C SRF- Principal and Interest - WW
2022D SRF – Principal and Interest - WW
2022E SR Rev Bond – P&I-WW
2023A SR DP Ref Rev Bond-P&I-WW
2023B WIFIA-P&I-WW
2026A SR DP Ref Rev Bond-P&I-WW
2025A SR DP Ref Rev Bond-P&I-WW
Proposed Principal and Interest Bond 1
Proposed Principal and Interest Bond 2
Revenue Funds
Wastewater Revenue
Stormwater Revenue
Special Funds
Improvement
Water Back-up Insurance & Reimbursement
General Insurance Fund
Wastewater Emergency Fund
Stormwater Emergency Fund
Stormwater Funds
Stormwater Regulatory Fund
Districtwide Stormwater Fund
Stormwater Operations and Maintenance Fund
Operation, Maintenance and Construction
Improvement Fund
Bond Place Special Taxing Subdistrict
Clayton-Central
Coldwater Creek
Creve Coeur-Frontenac
Deer Creek
Gravois Creek
Notes: 1) The District uses modified accrual basis of budgeting for each fund. 2) * - Denotes major funds. 3) $ - Denotes funds with appropriations.
71
METROPOLITAN ST. LOUIS SEWER DISTRICT
FISCAL YEAR 2024 LIST OF FUNDS1 (continued)
Fund No. Fund Name
5574
5576 $
5583 $
5584 $
5587
5589 $
5590 $
5591 $
5593 $
5594 $
6660 *$
Operations, Maintenance and Construction
Improvement Funds (continued)
Loretta-Joplin
Maline Creek
Sugar Creek
University City
Watkins Creek
Wellston
MO River Bonfils Subd. #448
Meramec River Basin Subd. #449
Seminary Br. Of RDP Subd. #454
Black Creek Subd. #455
Construction Funds
Sanitary Replacement
Notes: 1) The District uses modified accrual basis of budgeting for each fund. 2) * - Denotes major funds. 3) $ - Denotes funds with appropriations.
72
Projected Ending Fund Balances FY24
($s in millions)
Note:
Revenue funds are not included in graph since fund
balance is $0.00
GENERAL FUND
10%
REVENUE FUNDS
0%
STORMWATER
9%OMCI
3%
CONSTRUCTION
FUNDS
63%
DEBT SERVICE
FUNDS
9%
SPECIAL
FUNDS
6%
General Fund $ 42.5
Revenue Funds 0.0
Stormwater Funds 37.2
OMCI Funds 12.9
Construction Funds 261.4
Debt Service Funds 39.0
Special Funds 22.5
73
Explanation of Changes in Fund Balance Greater Than Ten Percent
Fund Explanation
1101 – General Fund This fund balance is expected to decrease by 29% or $17 million during FY24. The main reason for this
decrease is due to reallocation of sewer service charges. Because the General Fund receives much of its
funding from sewer service charges, this source of funding fluctuates based on General Fund needs against
the needs of Construction Funds and Special Funds. In FY24, the Construction Fund received more of the
sewer service allocation in order to better follow the District’s rate model Pay‐go projections.
6660 – Sanitary
Replacement Fund
This fund balance is expected to decrease by 33% or $126.1 million during FY24. The main reason for this
decrease is the timing of loan proceeds and project expenditures. For FY24, the District is projecting to
receive $278 million from a WIFIA (Water Infrastructure Finance and Innovation Act) loan. The WIFIA loan
will fund the Bissell and Lemay Fluidized Bed Incinerators Project. The District still needs Pay‐go to fund all
other capital projects not covered by WIFIA and the use of fund balances.
5000 – OMCI Funds This fund balance is expected decrease by 30% due to the timing of appropriations of the OMCI capital
projects and the municipality grant program.
5000 – Stormwater Funds This fund is expected to increase by 11% due to the timing of the appropriations regarding stormwater
capital projects.
74
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w'(ab$&$bcea w&e$b($cbae) w('ab)debaac w()db&a$b%e( w'%(b(a'b%&& w%(eb%ecb)c% w%&)b(&&bec'
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.
75
GENERAL FUND REVENUE FUNDS
OPER. MAINT. &
CONST. IMPR
FUNDS
CONSTRUCTION
FUNDS
DEBT SERVICE
FUNDS SPECIAL FUNDS TOTAL
FUND BALANCE B.O.P.$59,488,457 $- $51,975,658 $387,543,261 $38,577,409 $22,787,408 $560,372,193
Revenue Bonds - - -278,000,000 - -278,000,000
Wastewater User Charge 1,908,180 468,166,427 - - - -470,074,607
Taxes - -48,886,937 - - -48,886,937
Interest on Investments 462,811 -503,952 3,434,325 385,774 225,781 5,012,644
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 51,390,889 283,434,325 385,774 1,349,781 811,527,187
Personnel Services 126,297,160 - - - -1,307,113 127,604,273
Supplies 22,396,397 - - - - -22,396,397
Utilities 18,722,942 - - - - -18,722,942
Contractual Services 61,550,237 -733,304 - -13,667,000 75,950,541
Capital Outlay 5,494,546 - - - - -5,494,546
Construction and Engineering 16,760,000 -23,778,500 525,607,500 -590,000 566,736,000
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 214,951,251 -53,181,835 534,529,016 138,030,550 15,632,597 956,325,249
Net Operating Income (Loss) (208,151,260) 468,166,427 (1,790,946) (251,094,691) (137,644,776) (14,282,816) (144,798,062)
Interfund Transfers 191,135,877 (468,166,427)-125,000,000 138,030,550 14,000,000 -
Increase (Decrease) in Fund Bal. (17,015,383)-(1,790,946) (126,094,691)385,774 (282,816) (144,798,062)
Percentage of Change -29%--3%-33%1%-1%-26%
FUND BALANCE E.O.P.$42,473,074 $-$50,184,712 $261,448,570 $38,963,183 $22,504,592 $415,574,131
METROPOLITAN ST. LOUIS SEWER DISTRICT
CONSOLIDATED STATEMENT OF CHANGE IN FUND BALANCE
FOR FY24 BUDGET
76
Adjustments Adjustment Explanation
Operating Revenues:
Sewer service charges 475,846,727$ -$ 475,846,727$
Recovery of (provision for) doubtful sewer service charge (5,772,120) - (5,772,120)
Licenses, permits, and other fees 3,179,000 - 3,179,000
Other 1,852,000 - 1,852,000
Total operating revenues 475,105,607 - 475,105,607
Operating Expenses:
Pumping and treatment 80,740,175 (1,923,000) 78,817,175 Capital outlay
Collection system maintenance 58,165,675 (2,921,700) 55,243,975 Capital outlay
Engineering 23,666,858 (8,221,194) 15,445,665 Capital labor
General and administrative 82,117,991 (3,423,585) 78,694,405 Capital labor overhead
Water backup claims 5,478,000 0 5,478,000 Prepaid Insurance
Depreciation - 95,494,079 95,494,079 Depreciation Expense
Asset Management 8,385,000 759,311 9,144,311 Labor allocated from Engineering
Total operating expenses 258,553,699 79,763,911 338,317,610
Operating Income 216,551,908 (79,763,911) 136,787,997
Non-operating Revenues:
Property taxes levied by the District 48,886,937 - 48,886,937
Investment income 5,012,644 - 5,012,644 Capital interest revenue
Rent and other income 360,000 (316,517) 43,483
Total non-operating revenues 54,259,580 (316,517) 53,943,064
Non-operating Expenses:
Net gain on disposal and sale of capital assets (162,000) 1,697,510 1,535,510 Asset disposals with remaining book value
Non-recurring projects and studies 8,375,000 802,941 9,177,941 Labor allocated from Engineering
Interest expense 69,498,250 (193,799) 69,304,451 Capital interest expense and loan amortizations
Total non-operating expenses 77,711,250 2,306,652 80,017,902
Income before Capital Contributions 193,100,238 (82,387,079) 110,713,159
Capital Contributions:
Utility plant contributed - 12,927,668 12,927,668 Contributed assets
Grant revenue 4,000,000 1,458,341 5,458,341 Grant revenue
Total capital contributions 4,000,000 14,386,009 18,386,009
Change in Net Position 197,100,238$ (68,001,070)$ 129,099,168$
Balance Sheet Adjustments:
Revenue Bonds 278,000,000$ (278,000,000)$ -$ Recorded as an asset on the Balance Sheet
Principal Payments (69,922,300) 69,922,300 - Reduces the liability on the Balance Sheet
Construction in Progress (549,976,000) 549,976,000 - Recorded as an asset on the Balance Sheet
Net Operating Income (Loss)(144,798,062)$ 273,897,230$ 129,099,168$
Note: All capital and asset related items are recorded on the Balance Sheet for GAAP Statements
FY24 Fund Basis vs. GAAP Basis Statement of Operations
FY23 Budget Fund
Basis Statement of
Operations
GAAP Basis Statement
of Operations
77
FY24 BUDGET
78
CIRP
The Capital Improvement and Replacement Program identifies, prioritizes, establishes
scope of work, and oversees completion of wastewater and stormwater related projects.
Capital projects are funded via sewer service charges, revenue bonds and tax receipts.
Non-capital related projects are funded through the General Fund.
79
CAPITAL IMPROVEMENT AND REPLACEMENT PROGRAM SUMMARY
The identification and prioritization of projects to be included in the Capital Improvement and Replacement Program (CIRP) is a multi-step process,
requiring continuous monitoring and updating to ensure that the highest priority problems within the District are addressed in a timely manner, given
funding limitations. These stages include project identification with conceptual solution, preliminary study, final design and construction.
New projects are identified on an ongoing basis to ensure that the District complies with the regulatory requirements of the United States Environmental
Protection Agency and Missouri Department of Natural Resources, to address customer problems, remedy deficiencies and implement required
collection system and wastewater treatment plant upgrades. At each step in the process the project scope is reevaluated to verify that it continues to
meet regulatory requirements and customers’ needs. The project cost is updated based on available information, and the project’s priority is assessed
to ensure that the highest priority projects are funded first.
Upon the initial identification of the regulatory issues, localized problems, or system deficiencies, a conceptual solution is developed, which includes
a project scope, cost estimate and priority ranking relative to similar projects. The District creates a project based on this conceptual solution, and the
project may then be incorporated into the CIRP based on priority. Before the year in which funding of the project is anticipated, a preliminary study is
performed. In this study, scope is reevaluated in greater detail. A project may be rescheduled to a later fiscal year within the CIRP, should priority
ranking be reduced due to increased project cost or modification of its scope. Project cost estimates used in the budget preparation process are usually
based on the preliminary study stage of the process. Preliminary study cost estimates are based on incomplete information but are intended to be within
thirty percent of the design engineer’s final estimates.
The final design of a project is performed by either the District’s Engineering Department staff or by an engineering consultant hired via a qualifications-
based selection process. For projects of significant scope and impact, coordination with property owners who will benefit or who will be affected by
the construction of the project is achieved at “open-line” meetings hosted by the District. A project is advertised for public bidding a minimum of 30
days, followed by a formal public bid opening. Bids are evaluated to determine the lowest responsive, responsible bidder. A construction contract is
then awarded to the lowest responsible, responsive bidder.
Wastewater projects are funded via revenue from the wastewater user charge paid by ratepayers. The user charge also supports the sale of revenue
bonds to fund the wastewater program. The Sanitary Replacement Fund is used to pay for capital wastewater work, while the General Fund is used to
pay for non-capital wastewater related work. The allocation of a given project’s costs between these two funds is an accounting function necessary to
facilitate capitalization of District assets. Wastewater projects may also be funded by various Operation, Maintenance, Construction and Improvement
(OMCI) Funds, Construction Funds, Special Funds, or the Improvement Fund. Stormwater projects may be funded via the General Fund, Construction
Funds, Special Funds, the Improvement Fund, the Districtwide Stormwater Fund, or from various OMCI Funds.
The CIRP for the FY24 budget year is summarized by project type on the following pages. For additional information on the stages of identification
and prioritization of projects, please refer to the Program Summary section of the FY24 Budget Supplement.
80
Wastewater Engineering
$58.2 M
10%
Wastewater Construction
$484.6 M
86%
Continued Wastewater
$0.6 M
0%
Continued Stormwater
$0.3 M
0%
Stormwater Construction
$19.7 M
3%
Stormwater Engineering
$3.2 M
1%
Capital Improvement and Replacement
Program
FY24 Total $566.7 M
81
TYPE OF PROJECT PROJECT COST
CONSTRUCTION
Wastewater Engineering 53 $58,179,500
Wastewater Construction 55 484,636,000
Stormwater Engineering 9 3,203,000
Stormwater Construction 24 19,734,500
TOTAL:141 $565,753,000
CONTINUED
Wastewater Continued 1 $642,000
Stormwater Continued 2 341,000
TOTAL:3 $983,000
TOTAL CIRP:144 $566,736,000
METROPOLITAN ST. LOUIS SEWER DISTRICT
CAPITAL IMPROVEMENT AND REPLACEMENT PROGRAM
SUMMARY - FY24
NUMBER OF PROJECTS
82
Cost/Foot (0.30)0.7742 $0.00040
PROJECT DESCRIPTION
Feet Pipe
Added Cost Impact
Project Budget for
I/I Removal Cost Impact
WASTEWATER CONSTRUCTION PROJECTS
CROSS TIMBERS #705 SANITARY REPLACEMENT 925 716$ -$ -$ Carryover, no page
ARV ELLEN SANITARY RELIEF (TESSON CREEK ESTATES DR TO MADAFORD LN) 700 542 -$ - 57
BISSELL - COLDWATER - MISSOURI - MERAMEC PUBLIC I/I REDUCTION (2023) CONTRACT F - - 2,740,000$ (1,096) 61
BLACK CREEK - HADDINGTON COURT RELIEF SEWERS 7,955 6,159 -$ - 63
BURNING TREE INFRASTRUCTURE REPAIR (N. WATERFORD DR TO FOX RUN DR) 135 105 -$ - 64
CLARK AVE SANITARY RELIEF (LACLEDE STA RD TO YEATMAN AVE) 1,270 983 -$ - 67
CONWAY ROAD SANITARY RELIEF (CONWAY LN TO DWYER AVE) 760 588 -$ - 69
CSO - BRENTWOOD AND RED BUD AVE CSO INTERCEPTOR (I-118)/OUTFALL (L-111) ELIMINATION AND SEWER
SEPARATION 15,040 11,644 -$ - 70
DANIEL BOONE - LAWNVIEW CREEK I/I REDUCTION 520 403 -$ - 73
EDMUNDSON SANITARY RELIEF (EDMUND AVE TO BATAAN DR) 3,200 2,477 -$ - 75
FRIEDENS (PARTIAL) I/I REDUCTION (CHAIN OF ROCKS DR AND FONTAINE PL) 3,000 2,323 -$ - 76
GC-06 GRAVOIS CREEK TO BRIARSTONE AND GATES SANITARY RELIEF PHASE II 4,700 3,639 -$ - 77
GRAVIOS CREEK SANITARY TRUNK RELOCATION AND STREAM STABILIZATION (AFFTON ATHLETIC COMPLEX
TO GREEN PK IND DR)1,878 1,454 -$ - 79
HARLEM BADEN RELIEF PHASE IV (HEBERT) - HAMILTON TO DARVER TRUNK SEWER 3,860 2,988 -$ - 80
HARLEM CITYSHED MITIGATION BASINS (ASHLAND AND ESSEX) - SEPARATION SEWERS 16,320 12,635 -$ - 81
INFRASTRUCTURE REPAIRS (REHABILITATION) (2024) CONTRACT A - - 4,000,000$ (1,600) 83
INFRASTRUCTURE REPAIRS (REHABILITATION) (2024) CONTRACT B - - 4,000,000$ (1,600) 84
LAMBERT AIRPORT RESTRICTED ACCESS ASSETS INSPECTION AND REPAIR - - 2,000,000$ (800) 87
LAMBERT AIRPORT RESTRICTED ACCESS ASSETS INSPECTION AND REPAIR - - 500,000$ (200) 88
LOWER MERAMEC RIVER SYSTEM IMPROVEMENTS - BAUMGARTNER TO FENTON WWTF TUNNEL 36,000 27,871 -$ - 92
MCCUTCHEON RD AND THORNDELL SANITARY RELIEF 1,275 987 -$ - 95
N CLAY 728 SANITARY RELOCATION 400 310 -$ - 97
NORMANDIE SANITARY RELIEF (PAGE AVE TO SAINT CHARLES ROCK ROAD)8,930 6,914 -$ - 98
SPOEDE ROAD SANITARY SEWER IMPROVEMENTS 975 755 -$ - 100
ST. JOACHIM'S SANITARY RELIEF (ST. GENEVIEVE LN TO LYNROS DR)3,600 2,787 -$ - 101
ST. MATTHIAS SANITARY RELIEF (ST. SHAWN LN TO STONEHARD DR)2,154 1,668 -$ - 102
SUTHERLAND LANSDOWNE COMBINED SEWER REPLACEMENT 780 604 -$ - 103
TM-01 TWO MILE CREEK OUTFALL SANITARY RELIEF 11,400 8,826 -$ - 104
UPPER BADEN SANITARY RELIEF (JENNINGS STATION RD TO OAKRIDGE BLVD)4,100 3,174 -$ - 105
UPPER FISHPOT EAST SANITARY RELIEF (FIELD AVE TO WOLFF LN)3,481 2,695 -$ - 106
VALLEY SANITARY RELIEF PHASE III 6,960 5,388 -$ - 107
VALLEY VIEW PUMP STATION (P-734) REPLACEMENT 530 410 -$ - 108
WESTON PLACE PUMP STATION (P-771) IMPROVEMENTS 1,080 836 -$ - 109
WILTON PUMP STATION (P-412) REPLACEMENT AND STORAGE 1,345 1,041 -$ - 111
WOODSON SANITARY RELIEF (FLORA AVE TO LACKLAND RD)3,100 2,400 -$ - 112
WW-2 AND WW-3 WARSON WOODS SANITARY RELIEF 10,600 8,207 -$ - 113
Total Wastewater Construction Projects 156,973 121,528$ 13,240,000$ (5,296)$
CIRP PROJECTS WITH IMPACT ON OPERATING COSTS
FISCAL YEAR 2024
CIRP Impact on Operating Costs
Budget Supplement
Page Number
83
Cost/Foot (0.30)0.7742 $0.00040
PROJECT DESCRIPTION
Feet Pipe
Added Cost Impact
Project Budget for
I/I Removal Cost Impact
CIRP PROJECTS WITH IMPACT ON OPERATING COSTS
FISCAL YEAR 2024
CIRP Impact on Operating Costs
Budget Supplement
Page Number
STORMWATER CONSTRUCTION PROJECTS
LITZSINGER #10412 STORM SEWER IMPROVEMENTS 250 194$ -$ -$ Carryover, no page
CLAYTON CITY HALL STORM SEWER 360 279$ -$ -$ 148
DANIEL ROAD STORM SEWER RELIEF 855 662$ -$ -$ 150
DENNIS AND KAPPEL STORM SEWER 830 643$ -$ -$ 152
EAST ESSEX AVE 802 - 804 STORM SEWER 640 495$ -$ -$ 154
GLENMARY TO WHITE ROSE STORM IMPROVEMENTS 625 484$ -$ -$ 156
HIGHGATE - ENFIELD STORM SEWER 945 732$ -$ -$ 159
OUTER LADUE AND CHIPPER STORM SEWER 900 697$ -$ -$ 161
QUAILWAYS DR. #8 CHANNEL IMPROVEMENTS 40 31$ -$ -$ 162
SHERWOOD DR. #2790 STORM SEWER 480 372$ -$ -$ 164
STORMWATER INFRASTRUCTURE REPAIRS (REHABILITATION) (2024) - -$ 2,000,000$ (800)$ 166
UNIVERSITY CITY OMCI REIMBURSEMENTS PROGRAM 360 279$ -$ -$ 170
Total Stormwater Construction Projects 6,285 4,866$ 2,000,000$ (800)$
TOTAL 163,258 $ 126,394 $15,240,000 $ (6,096)
NOTES:
2. Projects that include rehabilitation or replacement will reduce the need for preventive maintenance and possible basement back-ups resulting in savings of operating costs. Inflow and Infiltration
(I/I) projects result in less wastewater being processed at treatment facilities. Sewer separation and relief projects generate added sewer pipe such that an added cost is expected in maintaining those
structures.
1. Only projects with an impact on operating costs are included here. For a full list of projects, please see the FY24 Budget Supplement located in the appendix.
84
WASTEWATER CONSTRUCTION PROJECTS
The projects described in this section are related to construction, rehabilitation or maintenance repair of sanitary or combined
sewers, pump stations and force mains improvements to existing treatment plants, and the reduction of inflow and infiltration
into the sewer system. These types of projects help alleviate building backups, address regulatory issues, enable the removal
of sanitary and combined sewer overflows, and rebuild part of our aging infrastructure system. Fifty-seven* (57) projects
are to be funded at a total estimated cost of $484,636,000.
The District’s revenue sources for construction of most of these projects are the Sanitary Replacement Fund and the General
Fund, which receive money from wastewater user charges and from the sale of revenue bonds. The remaining projects will
be funded with revenues from various Operation, Maintenance, Construction, and Improvement (OMCI) Funds, Districtwide
Stormwater Fund**, and Special Funds. The property taxes collected within the boundaries of the OMCI Taxing Districts
must be spent for improvements within their specific areas of collection. The Improvement Fund also receives revenues
from various connection fees.
*Due to some of the projects having split funding, containing both wastewater and stormwater components, projects are counted in their
respective categories, but are only counted once in the summary.
**The Districtwide Stormwater Fund is generally reserved for stormwater expenses, but the wastewater project planned for this fund is related
to the wastewater consent decree and includes stormwater regulatory benefits.
85
PROJECT NAME MUNICIPALITY COST ESTIMATE PAGE (1)
1101 - General Fund
CSO VOLUME REDUCTION GREEN INFRASTRUCTURE Various $5,000,000 71
CSO VOLUME REDUCTION GREEN INFRASTRUCTURE - RIVER DES PERES Various 3,000,000 72
$8,000,000
2
4102 - Improvement Fund
PROSPECT HILL LEACHATE PRETREATMENT SYSTEM St. Louis City $590,000 99
$590,000
1
5120 - Districtwide Stormwater Fund
LAMBERT AIRPORT RESTRICTED ACCESS ASSETS INSPECTION AND REPAIR Unincorporated $500,000 88
$500,000 1
6660 - Sanitary Replacement Fund
ARV ELLEN SANITARY RELIEF (TESSON CREEK ESTATES DR TO MADAFORD LN)Unincorporated $734,000 57
BADEN AND MILL CREEK ORS PUMP STATIONS - PUMP REHABILITATION St. Louis City 465,000 58
BIDDLE 1307 COMBINED SEWER AND JUNCTION CHAMBER REPAIR St. Louis City 900,000 59
BISSELL & LEMAY WWTF FLUIDIZED BED INCINERATORS Various 171,000,000 60
BISSELL - COLDWATER - MISSOURI - MERAMEC PUBLIC I/I REDUCTION (2023) CONTRACT F Various 2,740,000 61
BISSELL POINT WWTF FINE SCREEN, CONCRETE AND GATE IMPROVEMENTS St. Louis City 19,934,000 62
BLACK CREEK - HADDINGTON COURT RELIEF SEWERS Ladue 13,100,000 63
BURNING TREE INFRASTRUCTURE REPAIR (N. WATERFORD DR TO FOX RUN DR)Florissant 404,000 64
CAULKS CREEK FORCEMAIN REHABILITATION (HOG HOLLOW RD TO JOHN PELLET CT)Various 2,000,000 65
CAULKS CREEK PUMP STATION B (P-751) RELOCATION Chesterfield 2,000,000 66
CLARK AVE SANITARY RELIEF (LACLEDE STA RD TO YEATMAN AVE)Webster Groves 1,272,000 67
COLDWATER CREEK WWTF REPAIRS AND IMPROVEMENTS (2023)Unincorporated 5,000,000 68
CONWAY ROAD SANITARY RELIEF (CONWAY LN TO DWYER AVE)Ladue 551,000 69
CSO - BRENTWOOD AND RED BUD AVE CSO INTERCEPTOR (I-118)/OUTFALL (L-111) ELIMINATION AND SEWER Richmond Heights 3,059,000 70
PROJECT LISTING FY24
Subtotal: Number of Projects 2
WASTEWATER CONSTRUCTION PROJECTS
Subtotal: Number of Projects 1
Subtotal: Number of Projects 1
86
PROJECT NAME MUNICIPALITY COST ESTIMATE PAGE (1)
PROJECT LISTING FY24
WASTEWATER CONSTRUCTION PROJECTS
6660 - Sanitary Replacement Fund - Continued
DANIEL BOONE - LAWNVIEW CREEK I/I REDUCTION Unincorporated $480,000 73
EASEMENT ACQUISITION FOR WASTEWATER PROJECTS (2024)Various 5,800,000 74
EDMUNDSON SANITARY RELIEF (EDMUND AVE TO BATAAN DR)Woodson Terrace 2,631,000 75
FRIEDENS (PARTIAL) I/I REDUCTION (CHAIN OF ROCKS DR AND FONTAINE PL)Bellefontaine Neighbors 2,141,000 76
GC-06 GRAVOIS CREEK TO BRIARSTONE AND GATES SANITARY RELIEF PHASE II Various 4,598,000 77
GRAND GLAIZE WWTF REPAIRS AND IMPROVEMENTS (2024)Valley Park 2,654,000 78
GRAVIOS CREEK SANITARY TRUNK RELOCATION AND STREAM STABILIZATION (AFFTON ATHLETIC COMPLEX TO
Unincorporated 2,990,000 79
HARLEM BADEN RELIEF PHASE IV (HEBERT) - HAMILTON TO DARVER TRUNK SEWER Various 13,500,000 80
HARLEM CITYSHED MITIGATION BASINS (ASHLAND AND ESSEX) - SEPARATION SEWERS Various 4,000,000 81
INFRASTRUCTURE REPAIRS (FACILITIES) (2024)Various 3,000,000 82
INFRASTRUCTURE REPAIRS (REHABILITATION) (2024) CONTRACT A Various 4,000,000 83
INFRASTRUCTURE REPAIRS (REHABILITATION) (2024) CONTRACT B Various 4,000,000 84
INFRASTRUCTURE REPAIRS (REHABILITATION) (2024) CORPS CSO PROGRAM Various 1,000,000 85
INFRASTRUCTURE REPAIRS (WASTEWATER) (2024)Various 7,000,000 86
LAMBERT AIRPORT RESTRICTED ACCESS ASSETS INSPECTION AND REPAIR Unincorporated 2,000,000 87
LEMAY NO. 3 PUMP STATION AND FORCE MAIN Unincorporated 2,047,000 89
LEMAY NO. 3 PUMP STATION AND FORCE MAIN Unincorporated 35,000,000 90
LEMAY WWTF REPAIRS AND IMPROVEMENTS (2023) (GRIT TANKS AND SECONDARY CLARIFIER DUCT BANK)Unincorporated 5,300,000 91
LOWER MERAMEC RIVER SYSTEM IMPROVEMENTS - BAUMGARTNER TO FENTON WWTF TUNNEL Various 62,000,000 92
LOWER MERAMEC WWTF EXPANSION PHASE II Unincorporated 29,300,000 93
LOWER MIDDLE RIVER DES PERES ORS SCADA PLC AND NETWORK UPGRADES St. Louis City 3,067,000 94
MCCUTCHEON RD AND THORNDELL SANITARY RELIEF Richmond Heights 1,285,000 95
MISSISSIPPI FLOODWALL ORS PUMP STATIONS - LADDER REPLACEMENTS St. Louis City 1,092,000 96
N CLAY 728 SANITARY RELOCATION Kirkwood 500,000 97
NORMANDIE SANITARY RELIEF (PAGE AVE TO SAINT CHARLES ROCK ROAD)Unincorporated 6,000,000 98
SPOEDE ROAD SANITARY SEWER IMPROVEMENTS Creve Coeur 520,000 100
ST. JOACHIM'S SANITARY RELIEF (ST. GENEVIEVE LN TO LYNROS DR)St. Ann 3,059,000 101
ST. MATTHIAS SANITARY RELIEF (ST. SHAWN LN TO STONEHARD DR)St. Ann 1,352,000 102
SUTHERLAND LANSDOWNE COMBINED SEWER REPLACEMENT St. Louis City 1,389,000 103
TM-01 TWO MILE CREEK OUTFALL SANITARY RELIEF Various 14,000,000 104
87
PROJECT NAME MUNICIPALITY COST ESTIMATE PAGE (1)
PROJECT LISTING FY24
WASTEWATER CONSTRUCTION PROJECTS
6660 - Sanitary Replacement Fund - Continued
UPPER BADEN SANITARY RELIEF (JENNINGS STATION RD TO OAKRIDGE BLVD)Northwoods $4,282,000 105
UPPER FISHPOT EAST SANITARY RELIEF (FIELD AVE TO WOLFF LN)Ellisville 2,680,000 106
VALLEY SANITARY RELIEF PHASE III Various 4,160,000 107
VALLEY VIEW PUMP STATION (P-734) REPLACEMENT Wildwood 942,000 108
WESTON PLACE PUMP STATION (P-771) IMPROVEMENTS Town and Country 2,459,000 109
WILDWOOD MANHOLE REPLACEMENT Wildwood 900,000 110
WILTON PUMP STATION (P-412) REPLACEMENT AND STORAGE Kirkwood 1,337,000 111
WOODSON SANITARY RELIEF (FLORA AVE TO LACKLAND RD)Overland 1,922,000 112
WW-2 AND WW-3 WARSON WOODS SANITARY RELIEF Various 8,000,000 113
$475,546,000
Subtotal: Number of Projects 53 53
$484,636,000
TOTAL: NUMBER OF PROJECTS 57 57
(1)The Page refers to the page number in the Budget Supplement Appendix
Note: Indicated projects have split funding, which include both wastewater and stormwater work. These projects are counted in their respective funds, wastewater and stormwater, but
are counted as one project in the summary.
88
WASTEWATER ENGINEERING PROJECTS
The projects described in this section relate to the preliminary or final design of new or rehabilitated sanitary and combined
sewer systems, pump stations, force mains, and treatment plants. Also included in this section are projects relating to
combined and separate sewer overflow elimination and separation projects, additional appropriations for combined and
separate sewer area inflow/infiltration assessments, combined and separate sewer area CCTV inspections and physical
inspection of sewers, construction management services, and continued funding of the District’s Watershed Design efforts.
The construction phase of design projects is planned in later fiscal years due to the complexity of the designs, the size of the
projects, and the time required to obtain needed easements.
Fifty-six* (56) wastewater engineering projects are planned at a total estimated cost of $58,179,500. The cost estimates
indicated are for only the required engineering work and do not include construction. The project scopes are fully described
in the Budget Supplement document located in the appendix. The District’s revenue sources for the majority of these projects
are from the Sanitary Replacement Fund and the General Fund.
*Due to some of the projects having split funding, containing both wastewater and stormwater components, projects are counted in their
respective categories, but are only counted once in the summary.
89
PROJECT NAME MUNICIPALITY COST ESTIMATE PAGE (1)
1101 - General Fund
CCTV INSPECTION AND PHYSICAL INSPECTION OF SEWERS (2023)Various $3,000,000 5
CRITICAL INFRASTRUCTURE ASSESSMENT AND ASSET INVESTIGATION (2023)Various 1,700,000 11
FLOW METERING AND MONITORING (2022)Various 2,500,000 14
GENERAL SERVICES AGREEMENT - PROPERTY APPRAISAL (2024) CONTRACT A Various 75,000 21
GENERAL SERVICES AGREEMENT - PROPERTY APPRAISAL (2024) CONTRACT B Various 75,000 22
GENERAL SERVICES AGREEMENT - PROPERTY APPRAISAL (2024) CONTRACT C Various 75,000 23
GENERAL SERVICES AGREEMENT - PROPERTY APPRAISAL (2024) CONTRACT D Various 75,000 24
GENERAL SERVICES AGREEMENT - PROPERTY APPRAISAL (2024) CONTRACT E Various 75,000 25
LOWER & MIDDLE RDP CSO CONTROLS SYSTEM IMPROVEMENTS (WATERSHED CONSULTANT)Various 150,000 37
RADAR RAINFALL DATA (2020)Various 150,000 46
STREAM FLOW GAUGE OPERATION AND MAINTENANCE (USGS)Various 605,000 51
STREAM FLOW WATER QUALITY SAMPLING (2023)Various 280,000 52
$8,760,000
12
6660 - Sanitary Replacement Fund
BISSELL & LEMAY WWTF FLUIDIZED BED INCINERATORS Various $15,600,000 1
BISSELL POINT WWTF FINE SCREEN, CONCRETE AND GATE IMPROVEMENTS St. Louis City 250,000 2
BISSELL POINT WWTF TRICKLING FILTER MEDIA REPLACEMENT St. Louis City 150,000 3
BONFILS PUMP STATION (P-784) REHABILITATION Unincorporated 695,000 4
CLAYTONIA CREEK SANITARY RELIEF (HAMPTON CREEK TRUNK SEWER TO CLAYTON ROAD)Richmond Heights 70,000 6
CONSTRUCTION MANAGEMENT SERVICES - LOWER AND MIDDLE RDP TUNNEL FACILITIES Various 1,300,000 7
CONSTRUCTION MANAGEMENT SERVICES - LOWER MERAMEC AND DEER CREEK TUNNELS Various 4,500,000 8
CONSTRUCTION MANAGEMENT SERVICES - TANK/TREATMENT/PUMP STATION FACILITIES Various 5,500,000 9
CONWAY MEADOWS SANITARY RELIEF (CONWAY RD TO I-64)Chesterfield 200,000 10
CSO - BRENTWOOD AND RED BUD AVE CSO INTERCEPTOR (I-118)/OUTFALL (L-111) ELIMINATION AND SEWER Richmond Heights 100,000 12
EARLSFIELD SANITARY RELIEF AND KINGSTON PUMP STATION (P-326) ELIMINATION Unincorporated 296,000 13
GENERAL SERVICES AGREEMENT - CONSTRUCTION MANAGEMENT (2024)Various 2,000,000 15
GENERAL SERVICES AGREEMENT - FACILITY & SEWER DESIGN (2024) CONTRACT A Various 600,000 16
GENERAL SERVICES AGREEMENT - FACILITY & SEWER DESIGN (2024) CONTRACT B Various 475,000 17
GENERAL SERVICES AGREEMENT - GEOTECHNICAL (2024) CONTRACT A Various 85,000 18
GENERAL SERVICES AGREEMENT - GEOTECHNICAL (2024) CONTRACT B Various 85,000 19
PROJECT LISTING FY24
WASTEWATER ENGINEERING PROJECTS
Subtotal: Number of Projects 12
90
PROJECT NAME MUNICIPALITY COST ESTIMATE PAGE (1)
PROJECT LISTING FY24
WASTEWATER ENGINEERING PROJECTS
6660 - Sanitary Replacement Fund - Continued
GENERAL SERVICES AGREEMENT - GEOTECHNICAL (2024) CONTRACT C Various $85,000 20
GENERAL SERVICES AGREEMENT - SEWER AND CHANNEL DESIGN (2024) CONTRACT A Various 200,000 26
GENERAL SERVICES AGREEMENT - SURVEY SERVICES (2024) CONTRACT A Various 50,000 27
GENERAL SERVICES AGREEMENT - SURVEY SERVICES (2024) CONTRACT B Various 50,000 28
GENERAL SERVICES AGREEMENT - SURVEY SERVICES (2024) CONTRACT C Various 50,000 29
GENERAL SERVICES AGREEMENT - SURVEY SERVICES (2024) CONTRACT D Various 50,000 30
GENERAL SERVICES AGREEMENT - SURVEY SERVICES (2024) CONTRACT E Various 50,000 31
HAMPTON CREEK SANITARY RELIEF (DEER CREEK TRUNK TO OXFORD DR) PHASE II Richmond Heights 125,000 32
HEIMOS PUMP STATION (P-503) FORCEMAIN REPLACEMENT Unincorporated 55,000 33
LEMAY NO. 3 PUMP STATION AND FORCE MAIN Unincorporated 200,000 34
LEMAY NO. 3 PUMP STATION AND FORCE MAIN Unincorporated 740,000 35
LMRDP CSO STORAGE TUNNEL (BROADWAY TO RDP TUBES)St. Louis City 2,200,000 36
LOWER & MIDDLE RDP CSO CONTROLS SYSTEM IMPROVEMENTS (WATERSHED CONSULTANT)Various 500,000 38
LOWER MERAMEC RIVER SYSTEM IMPROVEMENTS - BAUMGARTNER TO FENTON WWTF TUNNEL Various 700,000 39
LOWER MERAMEC WWTF EXPANSION PHASE II Unincorporated 1,190,500 40
LOWER MERAMEC WWTF EXPANSION PHASE II Unincorporated 1,900,000 41
MERAMEC BOTTOMS PUMP STATION (P-489) INTERCEPTOR SEWER Unincorporated 60,000 42
MISSISSIPPI FLOODWALL ORS PUMP STATIONS REHABILITATION St. Louis City 1,200,000 43
MISSOURI RIVER WWTF ENGINE GENERATOR REPLACEMENT AND DIGESTER SYSTEM IMPROVEMENTS Maryland Heights 770,000 44
PUMP STATION REPAIR AND IMPROVEMENT DESIGN (CONTRACT C)Various 50,000 45
ROYAL ARMS CT SANITARY RELIEF Unincorporated 230,000 47
SCADA SYSTEM UPGRADE Various 1,000,000 48
SOUTH COUNTY RELIEF PUMP STATION (P-419) IMPROVEMENTS Unincorporated 418,000 49
STRASSNER AVE SANITARY RELIEF (BLACK CREEK TRUNK TO SWALLOW DR)Brentwood 290,000 50
TM-01 TWO MILE CREEK OUTFALL SANITARY RELIEF Various 750,000 53
UPPER RIVER DES PERES AND RIVER DES PERES TRIBUTARIES STORAGE TUNNEL Various 400,000 54
UPPER RIVER DES PERES AND RIVER DES PERES TRIBUTARIES STORAGE TUNNEL Various 4,000,000 55
WW-2 AND WW-3 WARSON WOODS SANITARY RELIEF Various 200,000 56
$49,419,500 44
$58,179,500 56
(1)The Page refers to the page number in the Budget Supplement Appendix
Note: Indicated projects have split funding, which include both wastewater and stormwater work. These projects are counted in their respective funds, wastewater and stormwater, but
are counted as one project in the summary.
TOTAL: NUMBER OF PROJECTS 56
Subtotal: Number of Projects 44
91
STORMWATER CONSTRUCTION PROJECTS
The projects described in this section are related to constructing storm sewers, channels, and creek bank stabilization, which
will aid in alleviating flood and erosion problems. There are twenty-four (24) projects planned at a total estimated cost of
$19,734,500.
The District’s revenue sources for these projects are from the Stormwater Regulatory Fund, Districtwide Stormwater Fund
and from the property tax revenue in various Operation, Maintenance, Construction and Improvement (OMCI) Funds
currently established throughout the District.
92
PROJECT NAME MUNICIPALITY COST ESTIMATE PAGE (1)
5110 - Stormwater Regulatory Fund
STORMWATER QUALITY GREEN INFRASTRUCTURE - SMALL GRANT RAINSCAPING PROGRAM Various $200,000 167
$200,000
1
5120 - Districtwide Stormwater Fund
EASEMENT ACQUISITION FOR STORMWATER PROJECTS (2024)Various $280,000 153
STORMWATER INFRASTRUCTURE REPAIRS (2024)Various 5,000,000 165
STORMWATER INFRASTRUCTURE REPAIRS (REHABILITATION) (2024)Various 2,000,000 166
$7,280,000
3
5563 - Clayton Central OMCI Fund
CLAYTON CITY HALL STORM SEWER Clayton $1,590,000 148
$1,590,000 1
5564 - Coldwater Creek OMCI Fund
COLDWATER CREEK OMCI REIMBURSEMENTS PROGRAM Various $1,071,681 149
FAIRWAY CT 3901 BANK STABILIZATION St. Ann 518,000 155
SHERWOOD DR. #2790 STORM SEWER Unincorporated 245,000 164
$1,834,681
3
5566 - Deer Creek OMCI Fund
DANIEL ROAD STORM SEWER RELIEF Ladue $624,000 150
DEER CREEK OMCI REIMBURSEMENTS PROGRAM Various 2,054,226 151
EAST ESSEX AVE 802 - 804 STORM SEWER Glendale 318,000 154
HIGHGATE - ENFIELD STORM SEWER Olivette 612,000 159
OUTER LADUE AND CHIPPER STORM SEWER Frontenac 538,000 161
QUAILWAYS DR. #8 CHANNEL IMPROVEMENTS Creve Coeur 575,000 162
WHITEHALL CT - PINE AVE STORM SEWER Brentwood 263,000 171
$4,984,226 7
5571 - Gravois Creek
GRANTWOOD STORM SEWER IMPROVEMENTS Grantwood Village $500,000 157
GRAVOIS CREEK OMCI REIMBURSEMENTS PROGRAM Various 787,127 158
$1,287,127
2
Subtotal: Number of Projects 7
PROJECT LISTING FY24
STORMWATER CONSTRUCTION PROJECTS
Subtotal: Number of Projects 1
Subtotal: Number of Projects 3
Subtotal: Number of Projects 3
Subtotal: Number of Projects 1
Subtotal: Number of Projects 2
93
PROJECT NAME MUNICIPALITY COST ESTIMATE PAGE (1)
PROJECT LISTING FY24
STORMWATER CONSTRUCTION PROJECTS
5576 - Maline Creek OMCI Fund
DENNIS AND KAPPEL STORM SEWER Unincorporated $422,000 152
$422,000
1
5583 - Sugar Creek OMCI Fund
SUGAR CREEK OMCI REIMBURSEMENTS PROGRAM Various $154,288 168
$154,288
$1
5584 - University City OMCI Fund
GLENMARY TO WHITE ROSE STORM IMPROVEMENTS Olivette $551,000 156
NORTHEAST BRANCH RDP STORMWATER MANAGEMENT - 7605 ST. CHARLES ROCK ROAD Bel-Nor 600,000 160
TRENTON AVE 9400 BLOCK CHANNEL IMPROVEMENTS Overland 201,000 169
UNIVERSITY CITY OMCI REIMBURSEMENTS PROGRAM Various 498,781 170
$1,850,781
4
5593 - Sem Br Of River Des Peres OMCI Fund
SEMINARY OMCI REIMBURSEMENTS PROGRAM Various $131,397 163
$131,397
1
$19,734,500
24
(1)The Page refers to the page number in the Budget Supplement Appendix 2
TOTAL: NUMBER OF PROJECTS 24
Subtotal: Number of Projects 1
Subtotal: Number of Projects 1
Subtotal: Number of Projects 4
Subtotal: Number of Projects 1
94
STORMWATER ENGINEERING PROJECTS
There are nine (9) stormwater engineering projects planned at a total estimated cost of $3,203,000. The cost estimates
indicated are for only the required engineering work and do not include construction. The scope of the projects is fully
described in the budget supplement located in the appendix.
The District’s revenue sources for these projects are from the Districtwide Stormwater Fund and from the property tax
revenue in various Operation, Maintenance, Construction and Improvement (OMCI) Funds currently established throughout
the District.
95
PROJECT NAME MUNICIPALITY COST ESTIMATE PAGE (1)
5110 - Stormwater Regulatory Fund
GENERAL SERVICES AGREEMENT - WATER QUALITY SUPPORT SERVICES (2024)Various $150,000 141
$150,000
1
5120 - Districtwide Stormwater Fund
HALL STREET STORM SEWERS St. Louis City $300,000 143
STORMWATER ASSET INVESTIGATIONS (2022)Various 800,000 146
$1,100,000
2
5564 - Coldwater Creek OMCI Fund
COLDWATER CREEK OMCI STORMWATER DESIGN (2024) (CONTRACT A)Various $420,000 139
$420,000
1
5566 - Deer Creek OMCI Fund
DEER CREEK OMCI STORMWATER DESIGN (2024) (CONTRACT A)Various $820,000 140
$820,000 1
5571 - Gravois Creek OMCI Fund
GRAVOIS CREEK OMCI STORMWATER DESIGN (2023)Various $135,000 142
$135,000 1
5584 - University City OMCI Fund
UNIVERSITY CITY BRANCH OMCI STORMWATER DESIGN (2024) (CONTRACT A)Various $200,000 147
$200,000
1
5589 - Wellston OMCI Fund
HILLSDALE DR #7501 STORM SEWER Greendale $154,000 144
$154,000
5593 - Sem Br Of River Des Peres OMCI Fund
PEMBROKE DRIVE STORM IMPROVEMENTS Marlborough $224,000 145
$224,000
1
$3,203,000
9
(1) The Page refers to the page number in the Budget Supplement Appendix
Note: Indicated projects have split funding, which include both wastewater and stormwater work. These projects are counted in their respective funds, wastewater and stormwater, but are
counted as one project in the summary.
TOTAL: NUMBER OF PROJECTS 9
PROJECT LISTING FY24
STORMWATER ENGINEERING PROJECTS
Subtotal: Number of Projects 2
Subtotal: Number of Projects 1
Subtotal: Number of Projects 1
Subtotal: Number of Projects 1
Subtotal: Number of Projects 1
Subtotal: Number of Projects 1
1 Subtotal: Number of Projects 1
Subtotal: Number of Projects 1
96
CONTINUED WASTEWATER PROJECTS
Some of the District’s Wastewater Projects are continued from previous fiscal years due to difficulties in easement
acquisition, the permit process from other agencies, design revisions or status, or other special requirements or issues.
There is one (1) wastewater projects that were identified in previous budget supplements that are on the continued list. These
projects have a total estimated cost of $642,000.
The District’s revenues to construct these projects are from the Sanitary Replacement Fund.
97
PROJECT NAME MUNICIPALITY COST ESTIMATE PAGE (1)
6660 - Sanitary Replacement Fund
CROSS TIMBERS #705 SANITARY REPLACEMENT Town and Country $642,000 Carryover, no page
$642,000
1
PROJECT LISTING FY24
WASTEWATER CONTINUED PROJECTS
TOTAL: NUMBER OF PROJECTS 1
98
CONTINUED STORMWATER PROJECTS
Some of the District’s Stormwater Projects are continued from previous fiscal years due to difficulties in easement
acquisition, the permit process from other agencies, design revisions or status, or other special requirements or issues.
There are two (2) stormwater projects that were identified in previous budget supplements that are on the continued list.
These projects have a total estimated cost of $341,000.
The District’s revenues to construct these projects are from the appropriate Operation, Maintenance, Construction, and
Improvement (OMCI) Funds, or the Districtwide Stormwater Fund.
99
PROJECT NAME MUNICIPALITY COST ESTIMATE PAGE (1)
5110 - Stormwater Regulatory Fund
GRAND GLAIZE CREEK WATERSHED INITIATIVE Various $200,000 Carryover, no page
$200,000
0 1
5566 - Deer Creek OMCI Fund
LITZSINGER #10412 STORM SEWER IMPROVEMENTS Frontenac $141,000 Carryover, no page
$141,000
1
$341,000 2
(1)The Page refers to the page number in the Budget Supplement Appendix
TOTAL: NUMBER OF PROJECTS 2
PROJECT LISTING FY24
STORMWATER CONTINUED PROJECTS
Subtotal: Number of Projects 1
Subtotal: Number of Projects 1
100
07/22 07/23 07/24 07/25
* *
*
MSD CIRP Proposed Funding Timeline
Through June 30, 2026
WASTEWATER
Wastewater Projects Wastewater Projects Wastewater Projects Wastewater Projects
$387.4M $543.4M $602.8M $534.8M
$462M Issue Additional Bonds $278M Issue Additional Bonds $199.7M Issue Additional Bonds $122.7M Issue Additional Bonds
$0M "Pay Go"$265.4M "Pay Go"$403.1M "Pay Go"$412.1M "Pay Go"
FY23 FY24 FY25 FY26
$20.2M "Pay Go"$23.8M "Pay Go"$31.7M "Pay Go"$53.8M "Pay Go"
Stormwater Projects Stormwater Projects Stormwater Projects Stormwater Projects
$7.4M
STORMWATER
Represents a rate increase
$14.8M $9.4M $23.6M $46.4M
OMCI Projects OMCI Projects OMCI Projects OMCI Projects
$5.4M $14.4M $8.1M
101
Total Total Total
Program/Year 2003 - 2014 2015 2016 2017 2018 2019 2020 2021 2022 2023 2024 2003 2025 2003
Actuals Actual Actual Actual Actual Actual Actual Actual Actual Forecast Budget -2024 -2028 -2028
Collection System Improvement $1,181.7 $230.7 $262.9 $258.5 $269.3 $283.7 $230.8 $313.1 $252.9 $206.7 $289.8 $3,780.1 $809.5 $4,589.6
Treatment Plant Improvements 765.5 17.5 7.1 4.8 16.6 6.4 24.5 29.5 73.7 180.7 253.6 1,379.9 771.6 2,151.5
Stormwater 109.3 5.5 6.1 22.9 7.5 21.6 16.1 22.7 16.7 20.0 23.3 271.7 159.2 430.9
Other 12.4 0.0 1.5 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 13.9 0.0 13.9
TOTAL $2,069.2 $253.7 $277.6 $286.2 $293.4 $311.7 $271.4 $365.3 $343.3 $407.4 $566.7 $5,445.7 $1,740.3 $7,186.0
Capital Improvement and Replacement Program represented in amounts appropriated or currently estimated amounts to be appropriated.
Multi-Decade Capital Improvement and Replacement Program
Fiscal Year 2003 to Fiscal Year 2028
($s in millions)
102
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.
103
$(5,000)
$‐
$5,000
$10,000
$15,000
$20,000
$25,000
$30,000
$35,000
$40,000
GENERAL FUND ‐FUND 1101
Revenue Trends
($s in thousands)
Fund Balance
Other Miscellaneous
Connection and Other Fees
Wastewater User Charge
This analysis of MSD’s revenue compares actual revenues received in FY21 and FY22, forecasted for FY23, budgeted for FY24 and projected for FY25 and FY26.
As the budget and projected years are calculated, there are several factors that are analyzed when projecting general fund revenues such as historiclal trends,
the economy, and local impacts.
Wastewater User Charges recorded in the General Fund include adjustments, late charges, and other fees associated with collection of the wastewater user
charge netted against the bad debt provision. These net revenues are projected to be $1.9 million in FY24 which is up from $1M in FY22.
Connection and Other Fees continue to hover around $2.0 million during the reporting period, which historically, have remained consistent. The District
assumes this pattern to continue.
The Other Miscellaneous revenue category in FY22 included 2.4M in liquidated damages, but that revenue source is expected to normalize around $3 million
going forward with projected FY26 revenue of $2.4 million. Historical trends are utilized in the projection due to the consistent pattern in the past.
When fund balances decline, the use of fund balance is represented in the graph as a source of revenue. The General Fund fluctuates based on the
balancing needs of construction funds and special funds. In FY23‐26, fund balance in the General Fund is expected to decrease.
A final note, the General Fund receives its main funding from sewer service charges which is originally received into the revenue fund and then later transferred
to the General Fund. These revenues are omitted from this graph because they are already reported as revenues in the revenue funds.
104
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6
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105
PROJECT NAME MUNICIPALITY COST ESTIMATE PAGE (1)
CCTV INSPECTION AND PHYSICAL INSPECTION OF SEWERS (2023)Various $3,000,000 5
CRITICAL INFRASTRUCTURE ASSESSMENT AND ASSET INVESTIGATION (2023)Various 1,700,000 11
FLOW METERING AND MONITORING (2022)Various 2,500,000 14
GENERAL SERVICES AGREEMENT - PROPERTY APPRAISAL (2024) CONTRACT A Various 75,000 21
GENERAL SERVICES AGREEMENT - PROPERTY APPRAISAL (2024) CONTRACT B Various 75,000 22
GENERAL SERVICES AGREEMENT - PROPERTY APPRAISAL (2024) CONTRACT C Various 75,000 23
GENERAL SERVICES AGREEMENT - PROPERTY APPRAISAL (2024) CONTRACT D Various 75,000 24
GENERAL SERVICES AGREEMENT - PROPERTY APPRAISAL (2024) CONTRACT E Various 75,000 25
LOWER & MIDDLE RDP CSO CONTROLS SYSTEM IMPROVEMENTS (WATERSHED CONSULTANT)Various 150,000 37
RADAR RAINFALL DATA (2020)Various 150,000 46
STREAM FLOW GAUGE OPERATION AND MAINTENANCE (USGS)Various 605,000 51
STREAM FLOW WATER QUALITY SAMPLING (2023)Various 280,000 52
CSO VOLUME REDUCTION GREEN INFRASTRUCTURE Various 5,000,000 71
CSO VOLUME REDUCTION GREEN INFRASTRUCTURE - RIVER DES PERES Various 3,000,000 72
NUMBER OF PROJECTS: 14 FUND TOTAL:$16,760,000
(1) The Page refers to the page number in the Budget Supplement Appendix 14
PROJECT LISTING
1101 - GENERAL FUND
FY24
Note: Indicated projects have split funding, which include both wastewater and stormwater work. These projects are counted in their respective funds, wastewater and stormwater, but are counted as one project in the summary.
106
FY24 General Fund
Budget by Expense Category
Personnel Services $126.3
Supplies 22.4
Utilities 18.7
Contractual Services 61.6
Capital Outlay 5.5
TOTAL $234.5
($s in millions)
Personnel
54%
Supplies
10%
Utilities
8%
Contracted Services
26%
Capital Outlay
2%
FY24
Personnel Supplies Utilities Contracted Services Capital Outlay
107
FY24 SIGNIFICANT BUDGET CHANGES
GENERAL FUND
Personnel Services – 51000 Natural Account Group
Personnel Services increased approximately $4.5 million or 4% from the FY23 Budget. This increase reflects a $1.7 million increase in
Salaries & Wages including FICA and $2.8 million increase for the Defined Benefit and the Defined Contribution Plans. The increase in
contributions is due primarily to an increase in the actuarially determined contribution resulting from lower than assumed returns on the
defined benefit assets in 2022 and increased participation in the defined contribution plan. All other changes are less significant.
Supplies – 52000 Natural Account Group
Supplies increased $2.9 million, or 15% compared to the FY23 Budget. Due to sky-rocketing cost of supplies this past year, Chemical
Supplies increased $1.3 million due to price increases and Telephone/Communication equipment increased approximately $500 thousand.
The account group of Fuels/Lubricants/Gases, Machinery & Eq parts, Construction & Building supplies, Electrical supplies, Engineering and
Drafting supplies, Computer Equipment – Non-capital, and lastly Publications/Training supplies sum up to an increase of $1.1 million. All
other changes are less significant.
Utilities – 53000 Natural Account Group
Utilities are anticipated to increase $698 thousand or 4% from the FY23 Budget. The largest contributor of this increase relates to Natural
Gas. It is expected to increase by $476 thousand, Water usage by $213 thousand and Electric usage by $175 thousand at our treatment
plants to continue to meet regulatory requirements. Telephone usage decreased by $166 thousand.
Contractual Services – 54000 Natural Account Group
Contracted Services are anticipated to increase by $6.5 million or 12% from the FY23 Budget. Incremental budget increases of $1.0 million
for Board of Election Commission, $1.7 million in the Temporary Help (Contracted), $2.9 million in Building Repairs & Services. In addition,
an increase of $185 thousand increase in Machinery and Equipment Services; $185 thousand for Sewer Repair & Structure Cleaning, and
$232 thousand for Community Outreach programs. The increases are offset by decreases of $1 million in Professional Services due to
reduction of professional services in the Executive Director area and $221 thousand due to reduction of Bill Payment services after last year’s
increased efforts for collections. All other changes are less significant.
Capital Outlay – 55000 Natural Account Group
Capital Outlay increased $98 thousand or 2% from prior year. The increase is the result of increases $331 thousand related to Computer
Equipment, $95 thousand related to Furniture & Office equipment, and $93 thousand in Processing and offset by decreases in Structural
Improvements of $191 thousand, $155 thousand in motor vehicles and Machinery & Implements of $105 thousand. All other changes are
less significant.
108
METROPOLITAN ST. LOUIS SEWER DISTRICT
FY24 General Fund Operating Expense Budget and Variances
Budget Forecast $ Change from
FY23 Budget
% Change from
FY23 Budget
Total Budget $ Change from
FY23 Budget
% Change from
FY23 BudgetFY23FY23FY24
51010 Salaries & Wages 78,030,809 68,552,032 (9,478,777)-14%79,571,626 1,540,817 2%
51020 Overtime 2,579,808 2,580,082 274 0%2,598,884 19,076 1%
51030 Compensatory Pay Accrual -47,447 47,447 100%-- -
51040 Sick Leave Accrual 828,480 767,574 (60,906)-8%786,720 (41,760)-5%
51050 Vacation Accrual 1,223,160 1,223,160 -0%1,259,880 36,720 3%
51060 Worker's Compensation Pay -111,371 111,371 100%-- -
51070 Board Member Fees 3,750 3,750 -0%3,750 -0%
51080 Floating Holiday Accrual -35,384 35,384 100%-- -
51090 Civil Service Commision Fees 2,500 2,500 -0%2,500 -0%
51100 Emp Service & Incentive Awards 75,000 75,000 -0%104,000 29,000 39%
51120 Membership & Licensing Fees 280,898 283,129 2,231 1%300,094 19,196 7%
51130 Education Assistance Program 175,000 175,000 -0%175,000 -0%
51210 FICA Taxes 6,166,712 5,289,240 (877,472)-17%6,286,044 119,332 2%
51220 Group Insurance 11,951,896 9,211,524 (2,740,372)-30%11,816,360 (135,536)-1%
51230 Pension Contributions-Defined
Benefit Plan 12,300,000 12,300,000 -0%14,700,000 2,400,000 20%
51231 Pension Contributions-Defined
Contribution Plan 3,074,487 2,737,863 (336,624)-12%3,377,419 302,932 10%
51233 DC Plan-Matching Contributions 873,092 659,110 (213,982)-32%964,977 91,885 11%
51240 Unemployment Insurance 25,000 25,000 -0%30,000 5,000 20%
51300 Other Post Employment Benefits 1,725,000 1,927,360 202,360 10%1,900,000 175,000 10%
51510 Temporary Help 2,418,640 2,479,662 61,022 2%2,419,906 1,266 0%
Total Personnel Services $121,734,231 $108,486,185 $(13,248,046)-12% $126,297,160 $4,562,928 4%
52010 Fuels,Lubricants,Gases 1,418,893 1,618,935 200,042 12%1,624,608 205,715 14%
52020 Motor Vehicle Parts & Equip 474,225 521,490 47,265 9%493,455 19,230 4%
52030 Machinery & Equipment Parts 4,618,140 5,137,290 519,150 10%4,979,367 361,227 8%
52040 Machinery & Equipment - Non-
Capital 119,576 304,921 185,345 61%205,300 85,724 72%
52050 Construction & Bldg Supplies 2,773,250 2,795,250 22,000 1%2,918,975 145,725 5%
52070 Hardware 146,179 144,278 (1,901)-1%153,086 6,907 5%
52080 Hose Supplies 198,064 201,964 3,900 2%203,083 5,019 3%
52090 Electrical Supplies 1,331,510 1,311,972 (19,538)-1%1,439,609 108,099 8%
52100 Instrument Supplies 808,449 963,360 154,911 16%766,985 (41,464)-5%
52110 Chemical Supplies 3,992,150 4,021,825 29,675 1%5,243,197 1,251,047 31%
52120 Laboratory Supplies 139,970 140,008 38 0%143,330 3,360 2%
109
METROPOLITAN ST. LOUIS SEWER DISTRICT
FY24 General Fund Operating Expense Budget and Variances
Budget Forecast $ Change from
FY23 Budget
% Change from
FY23 Budget
Total Budget $ Change from
FY23 Budget
% Change from
FY23 BudgetFY23FY23FY24
52130 Engineering & Drafting Supply 3,100 3,100 -0%3,100 -0%
52150 Plumbing Supplies 456,054 430,929 (25,125)-6%541,994 85,940 19%
52160 Paint Supplies 63,075 69,950 6,875 10%67,350 4,275 7%
52170 Safety Supplies 503,994 513,720 9,726 2%428,676 (75,318)-15%
52220 Janitorial Supplies 155,887 156,393 506 0%146,868 (9,019)-6%
52240 Hand Tools 390,115 394,440 4,325 1%391,836 1,721 0%
52280 Uniforms 354,067 351,127 (2,940)-1%349,622 (4,445)-1%
52300 Safety Footwear 186,980 187,045 65 0%189,400 2,420 1%
52310 Telephone/Communic Equip/Suppl 14,960 24,560 9,600 39%468,552 453,592 3,032%
52320 Office Supplies 108,340 103,552 (4,788)-5%105,975 (2,365)-2%
52330 Computer Supplies 577,787 537,676 (40,111)-7%639,750 61,963 11%
52340 Computer Equipment - Non-
Capital 373,781 416,013 42,232 10%482,098 108,317 29%
52360 Grounds Supplies 27,320 27,695 375 1%23,780 (3,540)-13%
52370 Photo & Video Supplies 20,800 21,211 411 2%13,225 (7,575)-36%
52380 Publications/Training Supplies 160,756 162,695 1,939 1%234,360 73,604 46%
52390 Administrative Supplies 80,470 86,620 6,150 7%83,620 3,150 4%
52400 Furniture & Office Equipment -
Non-Capital 28,575 38,168 9,593 25%55,195 26,620 93%
52990 Inventory (I/D)-(379,895)(379,895)100%-- -
52991 Inventory Obsolence -(1,582)(1,582)100%-- -
Total Supplies $19,526,467 $20,304,710 $778,243 4%$22,396,397 $2,869,930 15%
53060 Electric Usage 13,820,400 12,161,489 (1,658,911)-14%13,995,132 174,732 1%
53070 Natural Gas Usage 2,456,790 2,534,580 77,790 3%2,933,397 476,607 19%
53080 Water Usage 948,557 876,762 (71,795)-8%1,161,409 212,852 22%
53270 Telephone Usage 798,575 798,275 (300)0%633,004 (165,571)-21%
Total Usage $18,024,322 $16,371,106 $(1,653,216)-10%$18,722,942 $698,620 4%
54010 Postage 2,223,330 2,223,330 -0%2,303,746 80,416 4%
54050 Office System Services 4,602,979 4,723,390 120,411 3%4,420,488 (182,491)-4%
54060 Printing Services 531,347 690,946 159,599 23%734,743 203,396 38%
54080 Advertising Services 591,300 551,300 (40,000)-7%304,000 (287,300)-49%
54100 Travel Expenses 291,209 312,670 21,461 7%329,941 38,732 13%
54120 Photo Services 7,500 7,500 -0%7,500 -0%
54140 Training Programs/Seminar Fees 439,025 466,008 26,983 6%458,524 19,499 4%
54141 Required Training Programs 228,475 232,628 4,153 2%360,000 131,525 58%
110
METROPOLITAN ST. LOUIS SEWER DISTRICT
FY24 General Fund Operating Expense Budget and Variances
Budget Forecast $ Change from
FY23 Budget
% Change from
FY23 Budget
Total Budget $ Change from
FY23 Budget
% Change from
FY23 BudgetFY23FY23FY24
54160 Data Imaging Services 52,000 52,000 -0%44,500 (7,500)-14%
54180 Courier And Freight 161,262 201,238 39,976 20%210,629 49,367 31%
54190 Property & Other Space Rental 104,420 119,700 15,280 13%120,000 15,580 15%
54350 Bill Payment Services 2,721,116 2,240,000 (481,116)-21%2,500,000 (221,116)-8%
54360 Banking Services Total 50,000 50,000 -0%50,000 -0%
54370 Board Of Election Commission --- -1,000,000 1,000,000 -
54390 Hospital & Medical Services 303,000 303,000 -0%303,000 -0%
54400 Judgments & Claims Settlements 25,000 25,000 -0%24,000 (1,000)-4%
54420 Court Costs & Lien Fees 260,000 393,500 133,500 34%361,500 101,500 39%
54440 Easement Acquisitions/Fees 34,000 34,000 -0%34,000 -0%
54450 Collection Services 7,602,000 7,602,000 -0%7,602,000 -0%
54455 Commission Fee - St. Louis
County -20 20 100%-- -
54470 Water Agency Data Services 550,000 550,000 -0%596,750 46,750 9%
54510 Temporary Help (Contracted)--- -1,665,864 1,665,864 -
54520 Professional Service 17,108,554 17,320,415 211,861 1%16,096,159 (1,012,395)-6%
54530 Building Repairs & Services 1,501,415 2,072,915 571,500 28%4,425,062 2,923,647 195%
54540 Janitorial Services 1,205,800 1,196,300 (9,500)-1%1,195,283 (10,517)-1%
54550 Grounds Services 955,529 1,024,528 68,999 7%1,027,055 71,526 7%
54560 Motor Vehicle Services 369,428 371,498 2,070 1%416,028 46,600 13%
54570 Machinery & Equipment Services 3,338,935 3,964,250 625,315 16%3,868,560 529,625 16%
54580 Equipment Rental 483,448 531,233 47,785 9%551,609 68,161 14%
54590 Sewer Rep & Structure Cleaning 1,570,650 1,974,350 403,700 20%1,755,450 184,800 12%
54600 Electrical Repair Services 1,423,250 1,497,565 74,315 5%1,383,800 (39,450)-3%
54610 Instrument Repair Services 425,086 792,786 367,700 46%534,889 109,803 26%
54620 Plumbing Services 780,316 1,267,134 486,818 38%928,308 147,992 19%
54630 HVAC Services 439,562 586,562 147,000 25%755,208 315,646 72%
54640 Damage Repairs & Services 13,000 13,000 -0%11,200 (1,800)-14%
54650 Waste Hauling 1,680,642 1,689,142 8,500 1%1,631,715 (48,927)-3%
54660 Ash Hauling 365,222 30,222 (335,000)-1,108%404,010 38,788 11%
54670 Other Governmental Fees 1,160,866 1,237,026 76,160 6%1,286,689 125,823 11%
54680 Laboratory Testing Services 635,490 723,485 87,995 12%629,340 (6,150)-1%
54690 Safety Services 114,050 116,050 2,000 2%180,335 66,285 58%
54700 Asbestos Removal Services 30,000 34,068 4,068 12%65,000 35,000 117%
54710 Community Outreach Programs 215,250 215,250 -0%447,352 232,102 108%
54720 Tree Removal/Weed Spraying 461,500 461,500 -0%526,000 64,500 14%
111
METROPOLITAN ST. LOUIS SEWER DISTRICT
FY24 General Fund Operating Expense Budget and Variances
Budget Forecast $ Change from
FY23 Budget
% Change from
FY23 Budget
Total Budget $ Change from
FY23 Budget
% Change from
FY23 BudgetFY23FY23FY24
54730 Maintenance Repairs -700 700 100%-- -
Total Contractual Services $55,055,955 $57,898,208 $2,842,253 5%$61,550,237 $6,494,282 12%
55030 Structural Improvements 240,000 526,453 286,453 54%48,846 (191,154)-80%
55040 Processing Equipment 617,000 2,183,370 1,566,370 72%710,000 93,000 15%
55050 Auxiliary Equipment 8,500 213,170 204,670 96%33,500 25,000 294%
55060 Motor Vehicles 2,955,000 2,955,000 -0%2,800,000 (155,000)-5%
55070 Machinery & Implements 472,000 351,000 (121,000)-34%367,000 (105,000)-22%
55080 Instruments & Apparatus 80,700 366,400 285,700 78%86,200 5,500 7%
55090 Furniture & Office Equipment 31,500 31,500 -0%126,500 95,000 302%
55110 Computer Equipment 991,500 558,500 (433,000)-78%1,322,500 331,000 33%
Total Capital Outlay $5,396,200 $7,185,393 $1,789,193 25%$5,494,546 $98,346 2%
Total General Fund Operating Expense $219,737,175 $210,245,602 $(9,491,573)-5% $234,461,282 $14,724,107 7%
112
Personnel
Services Supplies Utilities
Contractual
Services Capital Outlay Budget FY24
Percent
of Total
Board of Trustees Total $4,350 --$6,000 - $10,350 -
Rate Commission Total ------ -
Secretary Treasurer Department
Total 1,120,300 13,550 - 3,554,993 3,000 4,691,843 2.2%
Civil Service Commission Total 2,500 2,500 -7,000 -12,000 -
Executive Director Department
Total 2,861,112 86,480 203,850 4,918,398 33,846 8,103,686 3.8%
General Counsel Department
Total 1,394,258 94,875 750 2,057,967 - 3,547,850 1.7%
Human Resources Department
Total 7,163,245 42,100 4,500 2,179,131 - 9,388,975 4.4%
Finance Department Total 5,239,687 32,150 - 19,800,766 - 25,072,604 11.7%
Information Technology
Department Total 9,640,660 1,648,452 414,000 8,745,153 613,000 21,061,266 9.8%
Engineering Department Total 28,256,538 506,255 65,200 1,064,276 60,000 29,952,269 13.9%
Operations Department Total 70,614,510 19,970,035 18,034,642 19,216,552 4,784,700 132,620,440 61.7%
Total General Fund Operating
Expense $126,297,160 $22,396,397 $18,722,942 $61,550,237 $5,494,546 $234,461,283 109.1%
Construction & Engineering ----- $16,760,000 7.8%
Interfund Labor Transfers ----- (36,270,030) -16.9%
Tax Commission Fee ------ -
Other *------ -
Total General Fund Budget $126,297,160 $22,396,397 $18,722,942 $61,550,237 $5,494,546 $214,951,253 100.0%
113
Personnel
Services Supplies Utilities
Contractual
Services
Capital
Outlay Budget FY23 Budget FY24
Difference
FY24 vs. FY23
Percent
Change
Board of Trustees Total $4,350 -- $6,000 - $10,350 $10,350 --
Rate Commission Total - 1,000 - 701,000 - 702,000 - (702,000) -100%
Secretary Treasurer Department Total 956,880 8,250 - 1,424,794 3,000 2,392,924 4,691,843 2,298,919 96%
Civil Service Commission Total 2,500 2,500 - 6,500 - 11,500 12,000 500 4%
Executive Director Department Total 2,548,603 46,620 10,450 4,263,502 - 6,869,175 8,103,686 1,234,510 18%
General Counsel Department Total 1,356,919 91,900 750 2,045,910 - 3,495,479 3,547,850 52,371 1%
Human Resources Department Total 7,454,514 57,850 7,000 1,634,238 - 9,153,602 9,388,975 235,374 3%
Finance Department Total 5,382,451 71,740 182,000 19,740,490 140,000 25,516,681 25,072,604 (444,078) -2%
Information Technology Department Total 9,258,783 534,681 434,214 6,447,985 510,000 17,185,663 21,061,266 3,875,602 23%
Engineering Department Total 26,885,794 853,484 52,180 1,397,067 54,500 29,243,024 29,952,269 709,245 2%
Operations Department Total 67,883,438 17,858,442 17,337,728 17,388,468 4,688,700 125,156,776 132,620,440 7,463,663 6%
Total General Fund Operating Expense $121,734,231 $19,526,467 $18,024,322 $55,055,955 $5,396,200 $219,737,174 $234,461,283 $14,724,107 7%
Construction & Engineering - - - - - 20,330,000 16,760,000 (3,570,000) -18%
Interfund Labor Transfers - - - - - (36,121,608) (36,270,030) (148,423)-
Tax Commission Fee - - - - - - - - -
Other *- - - - - - - - -
Total General Fund Budget $121,734,231 $19,526,467 $18,024,322 $55,055,955 $5,396,200 $203,945,567 $214,951,251 $11,005,684 5%
114
Personnel
Services Supplies Utilities
Contractual
Services
Capital
Outlay Forecast FY23 Budget FY24
Difference
FY24 vs.
FY23
Percent
Change
Board of Trustees Total $4,350 - - $6,000 - $10,350 $10,350 - -
Rate Commission Total - 1,000 - 701,000 - 702,000 - (702,000) -100%
Secretary Treasurer Department Total - - - - - 2,398,916 4,691,843 2,292,927 96%
Civil Service Commission Total 2,500 2,500 - 6,500 - 11,500 12,000 500 4%
Executive Director Department Total 2,551,460 85,753 182,969 4,712,750 140,000 7,672,932 8,103,686 430,754 6%
General Counsel Department Total 1,302,184 91,900 750 2,046,460 - 3,441,294 3,547,850 106,556 3%
Human Resources Department Total 6,821,324 57,850 7,000 1,680,638 - 8,566,812 9,388,975 822,164 10%
Finance Department Total 4,606,062 33,258 - 19,238,277 - 23,877,597 25,072,604 1,195,006 5%
Information Technology Department Total 8,300,389 536,781 434,214 6,556,710 510,000 16,338,094 21,061,266 4,723,171 29%
Engineering Department Total 23,619,524 852,287 52,180 1,296,399 154,500 25,974,890 29,952,269 3,977,379 15%
Operations Department Total 60,319,730 18,635,631 15,693,993 20,223,949 6,377,893 121,251,197 132,620,440 11,369,243 9%
Total General Fund Operating Expense $108,486,185 $20,304,710 $16,371,106 $57,898,188 $7,185,393 $210,245,582 $234,461,283 $24,215,700 12%
Construction & Engineering - - - - - 24,704,574 16,760,000 (7,944,574) -32%
Interfund Labor Transfers - - - - - (31,057,973) (36,270,030) (5,212,057) 17%
Tax Commission Fee - - - - - 20 - (20) -100%
Other *- - - - - - - - -
Total General Fund Budget $108,486,185 $20,304,710 $16,371,106 $57,898,188 $7,185,393 $203,892,203 $214,951,251 $11,059,048 5%
115
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 84,418,999
51020 Overtime 1,596,189 1,909,978 2,579,808 2,580,082 2,598,884 2,697,451 2,758,374
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 237,081 191,247 280,898 283,129 300,094 307,818 314,253
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 14,700,000 13,300,000 11,500,000
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 2,573,125
Total Personnel Services $112,176,573 $108,443,484 $121,734,231 $108,486,185 $126,297,160 $128,910,670 $131,011,497
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
116
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 559,973 186,078 577,787 537,676 639,750 653,185 666,901
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 $22,396,397 $22,857,533 $23,337,540
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 95,532 291,209 312,670 329,941 341,158 344,123
54120 Photo Services 0 6,000 7,500 7,500 7,500 7,657 7,818
54140 Training Programs/Seminar Fees 266,523 342,751 439,025 466,008 458,524 477,240 478,362
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
117
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 0 --1,000,000 0 0
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 -0 ---
54470 Water Agency Data Services 517,856 519,535 550,000 550,000 596,750 609,282 622,077
54510 Temporary Help (Contracted)-0 --1,665,864 --
54520 Professional Service 11,192,903 12,343,457 17,108,554 17,320,415 16,096,159 15,178,203 15,491,696
54530 Building Repairs & Services 1,750,506 1,804,541 1,501,415 2,072,915 4,425,062 4,597,218 4,493,759
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 40,214 114,050 116,050 180,335 245,382 190,535
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
118
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 0 0 -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 $61,550,237 $58,783,518 $59,891,253
55030 Structural Improvements 889,849 545,481 240,000 526,453 48,846 395,378 65,281
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 $5,629,518
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 $234,461,282 $235,642,671 $239,655,746
119
METROPOLITAN ST. LOUIS SEWER DISTRICT
FY24 Budget
FY22 Key Performance/Financial Measures - By Department
Actual Actual Goal Actual
Key Performance Measures FY20 FY21 FY22 FY22 FY23 FY24 FY25
7.52 7.87 8.00 7.87 8.00 8.00 8.00
Actual Actual Goal Actual
Key Performance Measures FY20 FY21 FY22 FY22 FY23 FY24 FY25
3.70 3.10 2.50 3.40 2.50 2.50 2.50
2.50 2.10 1.80 2.30 1.80 1.80 1.80
Actual Actual Goal Actual
Key Performance Measures FY20 FY21 FY22 FY22 FY23 FY24 FY25
24.8% 23.6% 24.8% 24.2%25.3%25.3%25.3%
33.7% 33.8% 33.7% 34.1%34.4%34.4%34.4%
33.6% 32.0% 33.6% 34.2%34.2%34.2%34.2%
39.8% 15.8% 16.2% 15.3%17.0%17.6%17.0%
Goal
Maintain average % of Diversity - Minorities within Management
& Professionals
Executive Director
Note: FY22 key performance/financial measures below have been linked to the Strategic Business and Operating Plan FY22-FY26. Other years performance may be
associated with different objectives. All performance indicators relate to the Districts's Vision Statement "Quality Service Always".
FY22 relates specifically to the District's Vision Statement -"Quality Service Always"
Goal
Debt Coverage Ratio-Senior
Secretary Treasurer
FY22 relates to Strategy 2: Manage the District's Costs and Revenues to Optimize Financial Impacts - Objective 3: Maximize Long-Term Financing Plans for District Needs.
Goal
Overall rating for MSD, as responded to by MSD customers,
where they rank MSD versus other area utilities on a 10 point
scale (1 = worst possible score and 10 = best possible score)
Debt Coverage Ratio-All In
FY22 relates to Strategy 1: Inform, educate and partner to build stakeholder understanding - Objective 3: Execute diversity and associated outreach programs.
Maintain average % of Diversity - Females within Management
& Professionals
Maintain % of Diversity - Minorities within Technical Positions,
Administrative Support, and Trades
Maintain % of Diversity - Females within Technical Positions,
Administrative Support, and Trades
Diversity
120
Actual Actual Goal Actual
Key Performance Measures FY20 FY21 FY22 FY22 FY23 FY24 FY25
0% 0% 2% -2% * 2% 3% 3%
-7% -10% -10% 14% ** -10%-10%-10%
70% 50% 100% 75% ** 100%100%100%
Notes for FY22 Human Resources:
* Our Employee Utilization of Benefits is down due to a reduction of 60 employees in FT headcount. Last FY our participation was 95.27%. This time it was 93%.
** With COVID restrictions some vendor-led training could not take place.
Actual Actual Goal Actual
Key Performance Measures FY20 FY21 FY22 FY22 FY23 FY24 FY25
Non-Capital Competitive Purchasing 99% 99% >95% 100%>95%>95%>95%
93% 89% >/= 90% 89.0% >/= 90% >/= 90% >/= 90%
Average Collection Period in Days 56 58 <45 54 * <45 <45 <45
Note for FY22 Finance
*The District was able to lower its Average Collection Period by 4 days in FY 22.
It will continue to be difficult to meet the 45 day industry standard goal without the use of shut-off of water by water providers.
Finance
Overall Quality of Service by A/R Based on Customer Surveys
FY22 relates to Strategy 2: Manage the District's cost and revenues to optimize financial impact - Objective 2: Identify and implement cost savings initiatives and Objective 3
Maximize long-term financial plans for District needs.
FY22 relates to Strategy 2: Manage the District's cost and revenues to optimize financial impact -Objective 1: Increase collection of delinquent revenue and Objective 2:Identify and
implement cost savings initiative. And Strategy 3: Integrate and improve the District's Business Process - Objective 2: Integrate asset information across systems (Oracle, Maximo
and GIS) and Objective 3: Oracle EBS Upgrade.
Human Resources
Percentage Change of Recordable Accidents and Incidences
Increase Employee Utilization of Benefits Package
Conduct Required Safety and Health Training for all Staff - 6
Courses
Goal
Goal
FY22 relates to Strategy 6: Create a learning and business-oriented culture based on competency and accountability - Objective 1: Increase organizational performance through
improved communications and Objective 3: Increase individual accountability and job satisfaction through continual performance coaching and training.
FY22 relates to Strategy 2: Manage the District's cost and revenues to optimize financial impact - Objective 2: Identify and implement cost savings initiatives.
FY22 relates to Strategy 2: Manage the District's cost and revenues to optimize financial impact - Objective 1: Increase collection of delinquent revenue.
121
Actual Actual Goal Actual
Key Performance Measures FY20 FY21 FY22 FY22 FY23 FY24 FY25
Business Systems Availability 99% 99% 99% 99%99%99%99%
Core IT Services Availability 100% 99% 99% 100%99%99%99%
WAN Network Availability N/A 99% 99% 99% * 99%99%99%
Overall Technology Availability N/A 99% 99% 98% * 99%99%99%
Abandon Rate N/A <4% <3% 4% * <3%<3%<3%
First Call Resolution Rate N/A 90%90% 77% *85% 85% 85%
Note for FY22 Information Technology
*It was difficult to calculate with the high staff turnover in IT in FY20 related to COVID.
Actual Actual Goal Actual
Key Performance Measures FY20 FY21 FY22 FY22 FY23 FY24 FY25
9% 12% <16% 15% <16% <16% <15%
FY22 relates to Strategy 2: Manage the District's cost and revenues to optimize financial impact - Objective 2: Identify and implement cost savings initiatives. And Strategy 3:
Integrate and improve the District's Business Process - Objective 2: Integrate asset information across systems (Oracle, Maximo and GIS), Objective 3: Oracle EBS Upgrade and
Objective 4: Mobile technology strategy. And Strategy 5 Address customer and regulatory needs through a comprehensive infrastructure management program - Objective 1:
Implement stormwater operating and capital improvement program, Objective 2: Implement wastewater operating and capital improvement program, Objective 3: Implement Asset
Management Program, Objective 4: Enhance reliability of information technology infrastructure, and Objective 5: Implement technologies and data driven solutions to reduce capital
costs and increase utility performance.
FY22 relates to Strategy 2: Manage the District's cost and revenues to optimize financial impact - Objective 2: Identify and implement cost savings initiatives.
Goal
Goal
Litigation matters supported by outside counsel
General Counsel
Information Technology
122
Actual Actual Goal Actual
Key Performance Measures FY20 FY21 FY22 FY22 FY23 FY24 FY25
82.0% 86.0% ≥ 90% 92.5%≥ 90%≥ 90%≥ 90%
177 167
<162 annually
(2.5 per 100
miles of pipe)154
<162 annually
(2.5 per 100
miles of pipe)
<162 annually
(2.5 per 100
miles of pipe)
<162 annually
(2.5 per 100
miles of pipe)
296 283
<424 annually
(<1 in a 1000
customers)261
<424 annually
(<1 in a 1000
customers)
<424 annually
(<1 in a 1000
customers)
<424 annually
(<1 in a 1000
customers)
99.9% 100.0% 100.0% 99.9% 100.0% 100.0% 100.0%
8.0 8.0 ≥ 8 out of 10 8.1 ≥ 8 out of 10 ≥ 8 out of 10 ≥ 8 out of 10
Actual Actual Goal Actual
Key Performance Measures FY20 FY21 FY22 FY22 FY23 FY24 FY25
10%
Grease
11%
Grease <12% Grease
10%
Grease <12% Grease <12% Grease <12% Grease
77% 82% >80% 82%≥80%≥80%≥80%
78% 92% >95% 97%>95%>95%>95%
93% 93% 90% <32 Days 93%
90% <32 working
days
90% <32
working days
90% <32
working days
FY22 relates to Strategy 2: Manage the District's cost and revenues to optimize financial impact - Objective 2: Identify and implement cost savings initiatives and Objective 3:
Maximize long-term financial plans for District needs. And Strategy 3: Integrate and improve the District's Business Process - Objective 2: Integrate asset information across systems
(Oracle, Maximo and GIS) and Objective 3: Oracle EBS Upgrade. And Strategy 5 Address customer and regulatory needs through a comprehensive infrastructure management
program - Objective 1: Implement stormwater operating and capital improvement program, Objective 2: Implement wastewater operating and capital improvement program and
Objective 3: implement asset management program.
FY22 relates to Strategy 2: Manage the District's cost and revenues to optimize financial impact - Objective 2: Identify and implement cost savings initiatives and Objective 3:
Maximize long-term financial plans for District needs. And Strategy 3: Integrate and improve the District's Business Process - Objective 2: Integrate asset information across systems
(Oracle, Maximo and GIS) and Objective 4: Mobile technology strategy, and Objective 5: CIS System replacement. And 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, Objective 2: Promote appropriate
regulatory and legislation and develop appropriate strategies that impact all areas of District operations. And Strategy 5 Address customer and regulatory needs through a
comprehensive infrastructure management program - Objective 1: Implement stormwater operating and capital improvement program, Objective 2: Implement wastewater operating
and capital improvement program, Objective 3: implement asset management program and Objective 5: Implement technologies and data driven solutions to reduce capital costs
and increase utility performance.
Dry Weather Overflows
Basement Backups
Treatment Plant Compliance
Overall Customer Satisfaction from Customer Surveys
Goal
Maintenance Related Sewer Overflows
Construction Schedule Compliance
Construction Budget Performance
Development Review Project Approval
Engineering
Operations
On-time Emergency Response
Goal
123
FY24 BUDGET
124
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
125
Board of Trustees
Mission
1.Develop public policies through official action, to meet MSD’s responsibilities for sanitation, storm flow and protection of
water resources.
2. Develop general strategies to direct and supervise the Executive Director in the implementation of official policies and
programs.
3. Generally oversee the implementation of appropriate recommendations contained in various internal and contracted
studies; i.e. the Independent Auditor’s Management Letter, Pension Fund Investment Consultant, Financial Advisors,
and the Internal Auditor.
4. Direct and supervise the activities of the Secretary-Treasurer and the Internal Auditor.
DESCRIPTION OF SERVICES
Pursuant to the provisions of the Plan and subject to the limitations imposed by the Constitution of
the State of Missouri, all powers of the District are vested in the Board of Trustees who enact District
ordinances, adopt budgets, and determine policies. The Board of Trustees appoints the Executive
Director, who executes the ordinances and administers the government of the District and all
subdistricts (Sect. 6.010 of the Plan), and the Internal Auditor (Sect. 7.030 of the Plan).
126
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127
METROPOLITAN ST. LOUIS SEWER DISTRICT
FY24 General Fund Budget and Two Year Projection
T1010 - Board of Trustees Total
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
128
RATE
COMMISSION
Board of Trustees
Executive
Director
General Counsel
Secretary-Treasurer Internal Auditor
Human Resources Operations Finance Engineering Information Technology
Civil Service
Commission
Rate
Commission
129
Rate Commission
Mission
Any change in a rate recommended to the Board by the Rate Commission shall be accompanied by a statement of the Rate
Commission that the proposed rate change, and all portions thereof:
1. Is consistent with constitutional, statutory or common law as amended from time to time.
2. Enhances the District’s ability to provide adequate sewer and drainage systems and facilities, or related services.
3. Is consistent with and not in violation of any covenant or provision relating to any outstanding bonds or indebtedness of
the District.
4. Does not impair the ability of the District to comply with applicable Federal or State laws or regulations as amended from
time to time.
5.Considers the financial impact on all classes of ratepayers in determining a fair and reasonable burden.
DESCRIPTION OF SERVICES
There shall be a rate commission (“Rate Commission”) to review and make
recommendations to the Board regarding all proposed changes in wastewater rates,
stormwater rates, and tax rates or change in the structure of any of the foregoing (“Rates”).
130
Rate Commission
FY21 FY22 FY23 FY23 FY24 FY25 FY26
EXPENDITURE SUMMARY - CATEGORY Actual Actual Budget Forecast Budget Projected Projected
51000 Personnel Expenses $-$-$-$-$-$-$-
52000 Supplies --1,000 1,000 ---
53000 Usage -------
54000 Contractual Services (16)-701,000 701,000 ---
55000 Capital Outlay -------
TOTAL EXPENSES $(16)$-$702,000 $702,000 $-$-$-
Expenses
Actual Forecast Budget Projected
$ D
o
l
l
a
r
s
(
I
n
M
i
l
l
i
o
n
s
)
0.200
0.300
0.400
0.500
0.600
0.700
0.800
Years
FY21 FY22 FY23 FY23 FY24 FY25 FY26
131
METROPOLITAN ST. LOUIS SEWER DISTRICT
FY24 General Fund Budget and Two Year Projection
T1410 - Rate Commission Total
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 $-$-$-
132
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
133
Civil Service Commission
Mission
The Civil Service Commission shall:
1. Advise the Board, Executive Director, and Human Resources Director on problems concerning personnel administration.
2. Make any investigation which it may consider desirable concerning personnel administration in the District service and
report to the Board at least once a year, its findings, conclusions, and recommendations.
3. Recommend Civil Service Rules and revisions to the Civil Service Rules, to the Board.
4. Hear appeals from disciplinary action, administrative action, and other matters within the jurisdiction of the Commission.
5. Advise, assist, and cooperate in fostering the interest of institutions of learning and civic, professional, and employee
organizations in the improvement of personnel standards and conditions in the District.
DESCRIPTION OF SERVICES
There shall be a civil service commission to hold public hearings upon proposed Civil
Service Rules recommended by the Human Resources Director or by the Civil Service
Commission. After such hearing, the Commission shall approve or reject the rules wholly
or in part or may modify them and approve them as so modified. The rules approved by the
Commission shall then be submitted to the Board and shall become effective when adopted
by ordinance. Such rules and ordinances shall include such provisions as may be
necessary to establish a merit system for all positions in the classified service, and shall
include a prohibition against the appointment, promotion, reduction, suspension, or removal
of any officer or employee in the classified service, or seeking admission thereto, without
just cause or because of his race, creed or color, or because of his political, religious, or
union opinions or affiliations, except affiliations with any group or organization which seeks
or advocates the overthrow of the government of the United States by force or violence or
because of any other reason prohibited by law.
134
Civil Service Commission
FY21 FY22 FY23 FY23 FY24 FY25 FY26
EXPENDITURE SUMMARY - CATEGORY Actual Actual Budget Forecast Budget Projected Projected
51000 Personnel Expenses $1,745 $200 $2,500 $2,500 $2,500 $2,553 $2,606
52000 Supplies 1,825 696 2,500 2,500 2,500 2,553 2,606
53000 Usage -------
54000 Contractual Services 3,683 1,924 6,500 6,500 7,000 7,147 7,297
55000 Capital Outlay -------
TOTAL EXPENSES $7,253 $2,820 $11,500 $11,500 $12,000 $12,252 $12,509
Expenses
Actual Forecast Budget Projected
$ D
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s
(
I
n
M
i
l
l
i
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n
s
)
0
0.004
0.008
0.012
0.016
0.020
Years
FY21 FY22 FY23 FY23 FY24 FY25 FY26
135
METROPOLITAN ST. LOUIS SEWER DISTRICT
FY24 General Fund Budget and Two Year Projection
T2020 - Civil Service Commission Total
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
136
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
137
Executive Director
Mission
The Mission of the Executive Director’s Department is to ensure all affairs of the District are in accordance
with the District’s Charter, the policies of the Board of Trustees, inform and engage stakeholders regarding the
services they receive from MSD, and the District’s importance to the community.
Fiscal Year 2022 Accomplishments
1.Completed stormwater listening sessions.
(Strategy 1, Objective 1)
2.Developed outreach goals for Stormwater Outreach.
(Strategy 1, Objective 1)
3.Identified key audiences/stakeholders and timing of Stormwater Outreach.
(Strategy 1, Objectives 1 & 2)
4.Conducted stormwater surveys.
(Strategy 1, Objective 1)
5.Held online townhall meetings to discuss stormwater issues.
(Strategy 1, Objective 1)
138
District
Strategies Objectives Milestones
1 Inform, educate and partner to build stakeholder understanding
1.Execute Community Outreach Programs and Engagement Programs
a)Develop draft employee talking point protocol for Stormwater Capital Program.
b)Gather employee input for employee talking point protocol for Stormwater Capital Program.
c) Develop plan to engage stakeholder groups for specific deliverables for Stormwater Capital Program.
d) Lead education and outreach activities among key stakeholders and community partners to advance public
understanding and awareness of MSD's roles and initiatives in improving the environmental quality within MSD's
service area.
e) Develop a robust communications plan around the overall Green Infrastructure (Rainscaping) Program.
f) Evaluate leveraging MSD's 70th anniversary in 2024 in conjunction with stormwater initiative.
2.Execute outreach programs for elected representatives and other municipal officials.
a) Engage elected officials to help build their understanding and awareness of MSD's roles and initiatives in
improving the environmental quality within their communities.
b) Develop and execute communication plan for wastewater bond election in April 2024.
c) Develop and execute communication plan for stormwater election in April 2024.
d) Evaluate leveraging MSD's 70th anniversary in 2024 in conjunction with stormwater initiative.
3.Execute Diversity and associated Outreach Programs
a) Begin implementation of Disparity Study results and/or recommendations.
b) Leverage 10-year anniversary of Community Benefits Agreement to increase awareness of MSD programs and
positive impacts in the community.
c) Continue workforce development grant initiatives to increase opportunities for construction contactors' use of
diverse workers.
e) 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 system changes.
2 Manage the District's costs and revenues to optimize financial impacts.
1.Increase Collection of Delinquent Revenue
a) Continue discussions with Board of Trustees and other parties regarding the implementation of a pilot water shut-
off program for commercial customers.
4 Promote appropriate standards through proactive regulatory and legislative involvement.
1.Participate in Stakeholder Groups to Develop Sound Technical Basis for Regulatory Issues
a) Continue to participate in Missouri-led stakeholder meetings on Clean Water Act permit fees and advocate for an
equitable fee structure.
6 Create a learning and business-oriented culture based on competency and accountability.
1. Improve Organizational Effectiveness through Leadership Development
b) Identify gaps and assess leadership onboarding needs for staff including Operations Team Leads.
2.Increase Individual Accountability and Job Satisfaction Through Continual Performance Coaching and
Training
c) Evaluate job descriptions to ensure main duties are accurately reflected in performance objectives.
3.Increase Employee Satisfaction through Training and Fair Compensation
b) Establish a compensation plan aligned to the District's business goals.
FY24
Q1 Q2 Q3 Q4
Department FY24 Strategic Business Plan
139
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141
METROPOLITAN ST. LOUIS SEWER DISTRICT
FY24 General Fund Budget and Two Year Projection
T3000 - Executive Director Department Total
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 68,079 134,468 134,918 136,455 139,501 142,426
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 212,136 238,215 224,682 278,321 338,539 306,297 264,843
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 $2,861,112 $2,911,787 $2,956,452
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
142
METROPOLITAN ST. LOUIS SEWER DISTRICT
FY24 General Fund Budget and Two Year Projection
T3000 - Executive Director Department Total
Actual Actual Budget Forecast Budget Projected Projected
FY21 FY22 FY23 FY23 FY24 FY25 FY26
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 49,644
Total Capital Outlay $ -$ -$ -$140,000 $33,846 $380,063 $49,644
Lease Financing $-$- $- $- $-$- $-
Total General Fund Operating
Expense $3,152,780 $3,522,455 $6,869,175 $7,672,932 $8,103,686 $8,414,902 $8,238,178
143
FY24 BUDGET
144
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
145
Secretary-Treasurer
Mission
Secretary/Treasurer serves as Secretary to the Board of Trustees, manages District funds, provides administrative support
and oversight to the Audit function and the Information Governance program, and provides service to all customers.
Fiscal Year 2022 Accomplishments
1. Maintained FY22 department spend at levels outlined in the 2019
Rate Commission. (Strategy 2, Objective 2)
2. Kicked off integrated payables project. (Strategy 2, Objective 2)
3. Secured approximately $113 million of Senior Bond proceeds for
capital improvements. (Strategy 2, Objective 3)
4. Secured approximately $135 Subordinated Debt for capital
improvements. (Strategy 2, Objective 3)
5. Refunded $64.1 million of outstanding bonds with new tax-exempt
bonds, reducing future debt service payments by $18 million.
(Strategy 2, Objective 3)
6. Continued to maintain strong credit ratings with all three rating
agencies: S & P (AAA rating), Moody’s (Aa1 rating), and Fitch (AA+ rating) (Strategy 2, Objective 3)
7. Updated policies and continued training and implementation of Electronic Records Cleanup and Enterprise Content
Management solution pursuant to the Information Governance Plan. (Strategy 3, Objective 1)
8. Conducted Data Risk Assessment. (Strategy 3, Objective 1)
146
District
Strategies Objectives Milestones
1 Inform, educate and partner to build stakeholder understanding
2.Execute outreach programs for elected representatives and other municipal officials.
b) Develop and execute communication plan for wastewater bond election in April 2024.
c) Develop and execute communication plan for stormwater election in April 2024.
2 Manage the District's costs and revenues to optimize financial impacts.
2.Identify and Implement Cost Savings Initiatives
a) Evaluate results of integrated payables and adjust as necessary.
c) Implement p-card program for small dollar purchases.
3 Integrate and improve the District's business processes.
1.Implement Information Governance Program That Meets the District's Records & Information Discovery,
Compliance and Information Security Policies.
a) Identify a data analysis solution to address stale or sensitive data (based on Data Risk assessment results) and
data loss prevention.
b) Identify and assess Implementation of expert services for M365 Governance (Teams, SharePoint, Email).
c) Reassess best ECM solution option.
5.Maximo System Upgrade
b) Develop strategy for historical record retention based upon information governance retention schedules.
c) Develop and issue RFP for selecting an implementation partner.
5 Address customer and regulatory needs through a comprehensive infrastructure management program.
4.Enhance Reliability of Information Technology Infrastructure
a) 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.
6 Create a learning and business-oriented culture based on competency and accountability.
1. Improve Organizational Effectiveness through Leadership Development
b) Identify gaps and assess leadership onboarding needs for staff including Operations Team Leads.
2.Increase Individual Accountability and Job Satisfaction Through Continual Performance Coaching and Training
c) Evaluate job descriptions to ensure main duties are accurately reflected in performance objectives.
3.Increase Employee Satisfaction through Training and Fair Compensation
b) Establish a compensation plan aligned to the District's business goals.
FY24
Q1 Q2 Q3 Q4
Department FY24 Strategic Business Plan
147
148
149
METROPOLITAN ST. LOUIS SEWER DISTRICT
FY24 General Fund Budget and Two Year Projection
T1100 - Secretary Treasurer Department Total
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 70,628 117,372 106,194 91,822
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 $1,120,300 $1,142,235 $1,162,335
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 2,422,317 2,008,486 2,045,414
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 $3,554,993 $2,143,948 $2,183,721
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
150
METROPOLITAN ST. LOUIS SEWER DISTRICT
FY24 General Fund Budget and Two Year Projection
T1100 - Secretary Treasurer Department Total
Actual Actual Budget Forecast Budget Projected Projected
FY21 FY22 FY23 FY23 FY24 FY25 FY26
Lease Financing $-$-$- $-$- $-$-
Total General Fund Operating
Expense $2,759,903 $2,151,752 $2,392,924 $2,398,916 $4,691,843 $3,303,081 $3,363,309
151
FY24 BUDGET
152
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
153
Human Resources
Mission
The Human Resources Department is a professional services team supporting a learning and business-oriented culture based on
accountability, such that we:
Assist the District and its employees to enhance skills, performance, and work satisfaction
Support the District to achieve the Strategic Business Operating Plan
Ensure fair, equitable employee treatment and recognition
Manage the District’s loss prevention programs
We measure our success by our customers’ satisfaction
with our performance in accomplishing mutual objectives.
Fiscal Year 2022 Accomplishments:
TALENT DEVELOPMENT
1. Coordinated Training Program (CSTT, MMT, TPOT, Grade 13 and Upward Mobility). (Strategy 6, Objective 1)
2. Districtwide Badge Photo Update. (Strategy 6, Objective 1)
3. Annual Districtwide Training – Active Shooter & Harassment (Introduced Unconscious Bias Training for FY23. (Strategy 6, Objective 1)
4. District‐wide use of NeoGov Insight, Onboard & Perform. (Strategy 6, Objective 4)
5. District‐wide use of Learning District. (Strategy 6, Objective 3)
6. New Hire Orientation ‐ .5 day ‐>2 days – involvement from various departments for Onboarding. (Strategy 6, Objective 4)
7. Regions Bank Financial Training (Quarterly). (Strategy 6, Objective 2)
8. Continued to improve training and recruitment practices. (Strategy 6, Objective 1)
9. Collaborated with different institutions to promote MSD – Show Me MSD. (Strategy 6, Objective 5)
BENEFITS & COMPENSATION
10. As part of our initiative to focus on preventive screenings the mammogram van was on‐site in August 2021 and August 2022. In addition, we
provided on‐site dental screenings again this fiscal year. We are adding another on‐site dental screening this year for a total of two
opportunities for employees to get their dental check‐ups. (Strategy 2, Objective 2)
11. The next preventive screening we will bring on‐site in FY23 is the PSA screenings for the male employee population. (Strategy 2, Objective 2)
INSURANCE & SAFETY
12. Secured a 2‐year contract at a fixed premium for Workers Compensation. (Strategy 2, Objective 2)
13. Secured Cyber insurance coverage in a tough insurance market. Worked through many items with the IT team. (Strategy 2, Objective 2)
154
14.Submitted and did a close follow up of all claims for the district ‐ Liability, Water Back up, Workers Compensation, Property & Auto, working
closely with our adjusters at Thomas McGee. (Strategy 2, Objective 2)
15.Worked with the Legal Team to resolve claims that moved from Thomas McGee to Legal. (Strategy 6, Objective 3)
16.Worked with Engineering to start an “Exceptions page” for projects in which we want to modify the insurance specifications for those
projects. (Strategy 6, Objective 3)
17.Worked for 8 months with Legal, Engineering, IT, Diversity and Procurement areas to update all Insurance and Bond specifications for all
contracts for the district. Review is completed every 5 years. (Strategy 2, Objective 2)
18.Continued to monitor auto accidents and 1,800 auto reports to bring down the amount of auto accidents and move to mandatory Driver
Training. (Strategy 6, Objective 6)
19.Secured contract with Drug Van to be more efficient with employees’ time & productivity for Random Drug Tests. (Strategy 6, Objective 6)
20.Brought down our EMOD for Workers Compensation to 1.49, which is due to Light Duty and monitoring. (Strategy 6, Objective 6)
21.Conducted annual stewardship meeting with Operations/Legal/HR regarding Workers Compensation & injury trends. (Strategy 6, Objective 6)
22.Monthly dashboard sent to facility managers to discuss Workers Compensation statistics, trends, and recommendations to decrease.
(Strategy 6, Objective 6)
155
District
Strategies Objectives Milestones
1 Inform, educate and partner to build stakeholder understanding
d) Evaluate leveraging MSD's 70th anniversary in 2024 in conjunction with stormwater initiative.
3.Execute Diversity and associated Outreach Programs
d) Identify opportunities for Mentor/Protégé programming which incentivizes women and minorities to enter and
participate in the sewer construction industry.
2 Manage the District's costs and revenues to optimize financial impacts.
2.Identify and Implement Cost Savings Initiatives
b) Evaluate non-traditional benefits.
d) Implement any changes needed to the Wellness Program.e) Conduct assessment of worker's compensation program and evaluate strategies for reducing costs.
6 Create a learning and business-oriented culture based on competency and accountability.
1. Improve Organizational Effectiveness through Leadership Development
a) Present leadership Development & Succession Management initiative to Department Directors.
b) Identify gaps and assess leadership onboarding needs for staff including Operations Team Leads.
2.Increase Individual Accountability and Job Satisfaction Through Continual Performance Coaching and
Training
a) Develop and distribute new hire survey at the 90 and 180 day points.
b) Evaluate current exit interview questions and process.
c) Evaluate job descriptions to ensure main duties are accurately reflected in performance objectives.
3.Increase Employee Satisfaction through Training and Fair Compensation
a) Create and deliver training courses for the enhanced Performance Management module of the Human
Resources Information Management (HRIS) software.
b) Establish a compensation plan aligned to the District's business goals.
Department FY24 Strategic Business Plan
FY24
Q1 Q2 Q3 Q4
156
Human Resources Department
FY21 FY22 FY23 FY23 FY24 FY25 FY26
EXPENDITURE SUMMARY - DIVISION Actual Actual Budget Forecast Budget Projected Projected
Talent Development $1,275,771 $2,549,377 $2,852,341 $1,792,257 $1,731,311 $1,772,950 $1,815,155
Benefits & Compensation 7,350,822 4,719,755 5,123,628 6,106,271 6,257,317 6,577,400 6,918,203
Insurance & Claims 1,475,972 661,471 1,177,632 668,284 1,400,347 1,702,157 1,485,248
TOTAL EXPENSES $10,102,565 $7,930,602 $9,153,602 $8,566,812 $9,388,975 $10,052,508 $10,218,607
EXPENDITURE SUMMARY - CATEGORY
51000 Personnel Expenses $8,664,121 $5,799,437 $7,454,514 $6,821,324 $7,163,245 $7,514,446 $7,887,109
52000 Supplies 25,505 29,028 57,850 57,850 42,100 42,984 43,887
53000 Usage 10,407 8,188 7,000 7,000 4,500 4,725 4,961
54000 Contractual Services 1,402,531 2,093,948 1,634,238 1,680,638 2,179,131 2,490,352 2,282,650
55000 Capital Outlay -------
TOTAL EXPENSES $10,102,565 $7,930,602 $9,153,602 $8,566,812 $9,388,975 $10,052,508 $10,218,607
ALLOCATED STAFFING SUMMARY
Officials/Administrative 5 5 5 5 5 5 5
Professional 17 17 16 16 13 13 13
Technical -------
Administrative Support 1 1 1 1 1 1 1
Skilled/Craft -------
Service/Maintenance -------
TOTAL POSITIONS 23 23 22 22 19 19 19
157
158
METROPOLITAN ST. LOUIS SEWER DISTRICT
FY24 General Fund Budget and Two Year Projection
T2500 - Human Resources Department Total
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 31,868 28,833 24,931
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 $7,163,245 $7,514,446 $7,887,109
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
159
METROPOLITAN ST. LOUIS SEWER DISTRICT
FY24 General Fund Budget and Two Year Projection
T2500 - Human Resources Department Total
Actual Actual Budget Forecast Budget Projected Projected
FY21 FY22 FY23 FY23 FY24 FY25 FY26
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 8,488
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 80,730
Total Contractual Services $1,402,531 $2,093,948 $1,634,238 $1,680,638 $2,179,130 $2,490,352 $2,282,650
Lease Financing $- $- $- $-$-$- $-
Total General Fund Operating
Expense $10,102,565 $7,930,602 $9,153,602 $8,566,812 $9,388,975 $10,052,508 $10,218,607
160
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
161
Finance
Mission
Manage the District’s costs and revenues to improve financial performance.
Fiscal Year 2022 Accomplishments
1. Received the Government Finance Officers’ Association (GFOA) award for Distinguished Budget Presentation for the 35th consecutive
year. (Strategy 2, Objective 3)
2. Received the GFOA award for Excellence in Financial Reporting for the 34th consecutive year. (Strategy 2, Objective 3)
3. Received the GFOA award for Popular Annual Financial Reporting (PAFR). (Strategy 2, Objective 3)
4. Completed the FY21 Financial Close on time, with no audit findings and no audit adjustments noted by the District’s External Auditors.
(Strategy 2, Objective 3)
5. Continued work to review, identify gaps and correct asset attributes post Oracle go-live compared to GIS and
Maximo. (Strategy 3, Objective 2)
6. FY22 CAP enrollment totaled 4,096, a decline of approximately 9.5% from FY21 due primarily to customers not
re-enrolling. (Strategy 2, Objective 1)
7. Excluding sole source procurements, the District maintained a 100% competitive spend rate. (Strategy 2,
Objective 2)
8. Managed 307 blankets with 4,937 lines. (Strategy 2, Objective 2)
9. Issued invoices totaling $453 million to approximately 439,000 wastewater customers. (Strategy 2, Objective 1)
10. Implemented the rate adjustments approved by the MSD Board of Trustees. (Strategy 2, Objective 3)
162
District
Strategies Objectives Milestones
Jul Aug Sep Oct Nov Dec Jan Feb Mar Apr May Jun
1 Inform, educate and partner to build stakeholder understanding
1.Execute Community Outreach Programs and Engagement Programs
a) Develop draft employee talking point protocol for Stormwater Capital Program.
b) Gather employee input for employee talking point protocol for Stormwater Capital Program.
c) Develop plan to engage stakeholder groups for specific deliverables for Stormwater Capital Program.
d) Lead education and outreach activities among key stakeholders and community partners to advance public
understanding and awareness of MSD's roles and initiatives in improving the environmental quality within MSD's
service area.
e) Develop a robust communications plan around the overall Green Infrastructure (Rainscaping) Program.
f) Evaluate leveraging MSD's 70th anniversary in 2024 in conjunction with stormwater initiative.
2.Execute outreach programs for elected representatives and other municipal officials.
a) Engage elected officials to help build their understanding and awareness of MSD's roles and initiatives in
improving the environmental quality within their communities.
b) Develop and execute communication plan for wastewater bond election in April 2024.
c) Develop and execute communication plan for stormwater election in April 2024.
d) Evaluate leveraging MSD's 70th anniversary in 2024 in conjunction with stormwater initiative.
3.Execute Diversity and associated Outreach Programs
a) Begin implementation of Disparity Study results and/or recommendations.
b) Leverage 10-year anniversary of Community Benefits Agreement to increase awareness of MSD programs and
positive impacts in the community.
c) Continue workforce development grant initiatives to increase opportunities for construction contactors' use of
diverse workers.
d) Identify opportunities for Mentor/Protégé programming which incentivizes women and minorities to enter and
participate in the sewer construction industry.
e) 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 system changes.
2 Manage the District's costs and revenues to optimize financial impacts.
1.Increase Collection of Delinquent Revenue
a) Continue discussions with Board of Trustees and other parties regarding the implementation of a pilot water shut-
off program for commercial customers.
2.Identify and Implement Cost Savings Initiatives
a) Evaluate results of integrated payables and adjust as necessary.
b) Evaluate non-traditional benefits.
c) Implement p-card program for small dollar purchases.
d) Implement any changes needed to the Wellness Program.
e) Conduct assessment of worker's compensation program and evaluate strategies for reducing costs.
3.Maximize Long-Term Financing Plans for District Needs
a) Implement remaining Board approved rates resulting from the 2019 Wastewater Rate Commission Proposal.
b) Conclude Rate Commission process (i.e., adoption of new wastewater rates and new potential stormwater
impervious fee and tax).
FY24
Q1 Q2 Q3 Q4
Department FY24 Strategic Business Plan
163
District
Strategies Objectives Milestones
Jul Aug Sep Oct Nov Dec Jan Feb Mar Apr May Jun
FY24
Q1 Q2 Q3 Q4
Department FY24 Strategic Business Plan
3 Integrate and improve the District's business processes.
1.Implement Information Governance Program That Meets the District's Records & Information Discovery,
Compliance and Information Security Policies.
a) Identify a data analysis solution to address stale or sensitive data (based on Data Risk assessment results) and
data loss prevention.
b) Identify and assess Implementation of expert services for M365 Governance (Teams, SharePoint, Email).
c) Reassess best ECM solution option.
2.Integrate Capital Asset Information Across Systems (Oracle, Maximo and GIS)
a) Gaps/discrepancies resolved between GIS (system of record for Collection System linear capital assets) and
Oracle (system of record for financial data) for pre-Oracle Go Live capital assets prior to the Oracle upgrade to the
Cloud.
3.Mobile Technology Strategy
a) 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.
b) Implement Mobile solution (cellular enabled) for inspections of District assets on tablets and other mobile devices,
i.e., Maximo Mobile or other solutions).
c) Explore GPS enabled mobile asset maintenance technology, i.e., Pump Stations, Plant maintenance technicians.
d) Explore solutions for permanently installed combined Hotspot and GPS for MSD maintenance vehicles.
4.CIS System Replacement
a) Evaluate CIS system replacement alternatives.
b) Create Business Case for replacement/upgrade alternative.
5.Maximo System Upgrade
a) 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.
b) Develop strategy for historical record retention based upon information governance retention schedules.
c) Develop and issue RFP for selecting an implementation partner.
4 Promote appropriate standards through proactive regulatory and legislative involvement.
1.Participate in Stakeholder Groups to Develop Sound Technical Basis for Regulatory Issues
a) Continue to participate in Missouri-led stakeholder meetings on Clean Water Act permit fees and advocate for an
equitable fee structure.
b) Continue to participate in Missouri-led stakeholder meetings on nutrient reduction strategies and nutrient trading.
c) Participate in Missouri and national-led stakeholder meetings regarding monitoring and regulation of PFAS in
wastewater effluent and biosolids.
2.Promote Appropriate Regulatory and Legislative Initiatives that Impact All Areas of District Operations
a) Advocate for reasonable and affordable policy and regulations affecting available State and Federal Infrastructure
funding.
b) Advocate for regulations and policies that promote environmental justice through infrastructure investment.
5 Address customer and regulatory needs through a comprehensive infrastructure management program.
164
District
Strategies Objectives Milestones
Jul Aug Sep Oct Nov Dec Jan Feb Mar Apr May Jun
FY24
Q1 Q2 Q3 Q4
Department FY24 Strategic Business Plan
1. Implement Stormwater Operating and Capital Improvement Program
a) Implement FY 2024 stormwater CIRP program based on funds generated from OMCI taxes to address flooding
and erosion.
b) Administer OMCI Municipal Grant Program with funding from OMCI taxes to address the needs of the
municipalities served by the OMCI's.
c) Initiate implementation of Stormwater CIRP to address flooding and erosion based on District Rate Proposal and
April 2024 election outcome.
2.Implement Wastewater Operating and Capital Improvement Program
a) Continue training and implementation of new modeling software and make process changes to maximize
efficiencies.
b) Conduct quarterly meetings with Engineering and General Counsel staffs to monitor and adjust projects in order to
ensure compliance with the Consent Decree performance measure for the elimination of 85% Constructed Sanitary
Overflows by the end of calendar year 2023.
c) Implement Wastewater CIRP to comply with Consent Decree and Asset Management needs based on approved
District Rate Proposal.
3.Implement Asset Management Program
a) Implement software tools necessary to support asset management plan that incorporates the monetized ratings
process for the District's linear assets.
4.Enhance Reliability of Information Technology Infrastructure
a) 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.
b) 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 service and redundancy of network routers.
5.Implement technologies and data driven solutions to reduce capital costs and increase utility performance
a) Develop Wet Weather Optimization Plan for Lemay Service Area.
b) Design and execute SCADA system upgrade.
c) Plan Wet Weather Operational Structure for Organization.
d) Finalize CIRP based on Wet Weather Optimization Plan for Lemay Service Area.
6 Create a learning and business-oriented culture based on competency and accountability.
1. Improve Organizational Effectiveness through Leadership Development
a) Present leadership Development & Succession Management initiative to Department Directors.
b) Identify gaps and assess leadership onboarding needs for staff including Operations Team Leads.
2.Increase Individual Accountability and Job Satisfaction Through Continual Performance Coaching and
Training
a) Develop and distribute new hire survey at the 90 and 180 day points.
b) Evaluate current exit interview questions and process.
c) Evaluate job descriptions to ensure main duties are accurately reflected in performance objectives.
3.Increase Employee Satisfaction through Training and Fair Compensation
165
District
Strategies Objectives Milestones
Jul Aug Sep Oct Nov Dec Jan Feb Mar Apr May Jun
FY24
Q1 Q2 Q3 Q4
Department FY24 Strategic Business Plan
a) Create and deliver training courses for the enhanced Performance Management module of the Human Resources
Information Management (HRIS) software.
b) Establish a compensation plan aligned to the District's business goals.
166
167
168
METROPOLITAN ST. LOUIS SEWER DISTRICT
FY24 General Fund Budget and Two Year Projection
T4000 - Finance Department Total
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 400,895 378,451 386,520 349,895 419,246 379,318 327,982
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 $5,239,687 $5,364,577 $5,485,230
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 29,398
169
METROPOLITAN ST. LOUIS SEWER DISTRICT
FY24 General Fund Budget and Two Year Projection
T4000 - Finance Department Total
Actual Actual Budget Forecast Budget Projected Projected
FY21 FY22 FY23 FY23 FY24 FY25 FY26
54140 Training Programs/Seminar Fees 6,013 10,786 20,645 20,645 24,295 28,277 25,470
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 $20,642,126
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 $25,072,604 $25,620,723 $26,160,870
170
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
171
Information Technology
Mission
Provide a reliable and secure technology foundation to support responsible wastewater and stormwater management.
Fiscal Year 2022 Accomplishments
1. Completed the implementation of a remote Disaster Recovery (DR) site and successfully tested the recovery of several
major systems. (Strategy 5, Objective 4)
2. Bid out the replacement of the On-Premise Oracle ERP to the Oracle Fusion Cloud. Process mapping of critical business
processes was conducted and as an outcome, process improvement initiatives are targeted and included in the
replacement and upgrade scope. The project was awarded and commenced in May of 2022. (Strategy 3, Objective 4)
3. Completed the implementation of the new Laboratory Information System (LIMS) for the Environmental Engineering
division. (IT Department Strategic Objective)
4. Infrastructure Updates: In 2022, IT replaced 258 PCs, all the (30 District’s Multi-function Devices, updated the internet
connection, upgraded the data backup system, and moved SharePoint to the Cloud. (IT Department Strategic Objective)
5. Security program development in 2022 consisted of: Quarterly Phishing exercises with computer assisted training to
strengthen awareness of phishing scams targeting utility and critical infrastructure entities, implemented security monitoring
tools for IDS, replaced and upgraded firewalls, instituted N-1 security patching policy with KPI reporting and extended
security monitoring coverage to 24X7. (IT Department Strategic Objective)
172
District
Strategies Objectives Milestones
Jul Aug Sep Oct Nov Dec Jan Feb Mar Apr May Jun
1 Inform, educate and partner to build stakeholder understanding
1.Execute Community Outreach Programs and Engagement Programs
a) Develop draft employee talking point protocol for Stormwater Capital Program.
b) Gather employee input for employee talking point protocol for Stormwater Capital Program.
c) Develop plan to engage stakeholder groups for specific deliverables for Stormwater Capital Program.
d) Lead education and outreach activities among key stakeholders and community partners to advance public
understanding and awareness of MSD's roles and initiatives in improving the environmental quality within MSD's
service area.
e) Develop a robust communications plan around the overall Green Infrastructure (Rainscaping) Program.
f) Evaluate leveraging MSD's 70th anniversary in 2024 in conjunction with stormwater initiative.
2.Execute outreach programs for elected representatives and other municipal officials.
a) Engage elected officials to help build their understanding and awareness of MSD's roles and initiatives in
improving the environmental quality within their communities.
b) Develop and execute communication plan for wastewater bond election in April 2024.
c) Develop and execute communication plan for stormwater election in April 2024.
d) Evaluate leveraging MSD's 70th anniversary in 2024 in conjunction with stormwater initiative.
3.Execute Diversity and associated Outreach Programs
a) Begin implementation of Disparity Study results and/or recommendations.
b) Leverage 10-year anniversary of Community Benefits Agreement to increase awareness of MSD programs and
positive impacts in the community.
c) Continue workforce development grant initiatives to increase opportunities for construction contactors' use of
diverse workers.
d) Identify opportunities for Mentor/Protégé programming which incentivizes women and minorities to enter and
participate in the sewer construction industry.
e) 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 system changes.
2 Manage the District's costs and revenues to optimize financial impacts.
1.Increase Collection of Delinquent Revenue
a) Continue discussions with Board of Trustees and other parties regarding the implementation of a pilot water shut-
off program for commercial customers.
2.Identify and Implement Cost Savings Initiatives
a) Evaluate results of integrated payables and adjust as necessary.
b) Evaluate non-traditional benefits.
c) Implement p-card program for small dollar purchases.
d) Implement any changes needed to the Wellness Program.
e) Conduct assessment of worker's compensation program and evaluate strategies for reducing costs.
3.Maximize Long-Term Financing Plans for District Needs
a) Implement remaining Board approved rates resulting from the 2019 Wastewater Rate Commission Proposal.
FY24
Q1 Q2 Q3 Q4
Department FY24 Strategic Business Plan
173
District
Strategies Objectives Milestones
Jul Aug Sep Oct Nov Dec Jan Feb Mar Apr May Jun
FY24
Q1 Q2 Q3 Q4
Department FY24 Strategic Business Plan
b) Conclude Rate Commission process (i.e., adoption of new wastewater rates and new potential stormwater
impervious fee and tax).
3 Integrate and improve the District's business processes.
1.Implement Information Governance Program That Meets the District's Records & Information Discovery,
Compliance and Information Security Policies.
a) Identify a data analysis solution to address stale or sensitive data (based on Data Risk assessment results) and
data loss prevention.
b) Identify and assess Implementation of expert services for M365 Governance (Teams, SharePoint, Email).
c) Reassess best ECM solution option.
2.Integrate Capital Asset Information Across Systems (Oracle, Maximo and GIS)
a) Gaps/discrepancies resolved between GIS (system of record for Collection System linear capital assets) and
Oracle (system of record for financial data) for pre-Oracle Go Live capital assets prior to the Oracle upgrade to the
Cloud.
3.Mobile Technology Strategy
a) 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.
b) Implement Mobile solution (cellular enabled) for inspections of District assets on tablets and other mobile devices,
i.e., Maximo Mobile or other solutions).
c) Explore GPS enabled mobile asset maintenance technology, i.e., Pump Stations, Plant maintenance technicians.
d) Explore solutions for permanently installed combined Hotspot and GPS for MSD maintenance vehicles.
4.CIS System Replacement
a) Evaluate CIS system replacement alternatives.
b) Create Business Case for replacement/upgrade alternative.
5.Maximo System Upgrade
a) 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.
b) Develop strategy for historical record retention based upon information governance retention schedules.
c) Develop and issue RFP for selecting an implementation partner.
4 Promote appropriate standards through proactive regulatory and legislative involvement.
1.Participate in Stakeholder Groups to Develop Sound Technical Basis for Regulatory Issues
a) Continue to participate in Missouri-led stakeholder meetings on Clean Water Act permit fees and advocate for an
equitable fee structure.
b) Continue to participate in Missouri-led stakeholder meetings on nutrient reduction strategies and nutrient trading.
c) Participate in Missouri and national-led stakeholder meetings regarding monitoring and regulation of PFAS in
wastewater effluent and biosolids.
2. Promote Appropriate Regulatory and Legislative Initiatives that Impact All Areas of District Operations
a) Advocate for reasonable and affordable policy and regulations affecting available State and Federal Infrastructure
funding.
174
District
Strategies Objectives Milestones
Jul Aug Sep Oct Nov Dec Jan Feb Mar Apr May Jun
FY24
Q1 Q2 Q3 Q4
Department FY24 Strategic Business Plan
b) Advocate for regulations and policies that promote environmental justice through infrastructure investment.
5 Address customer and regulatory needs through a comprehensive infrastructure management program.
1. Implement Stormwater Operating and Capital Improvement Program
a) Implement FY 2024 stormwater CIRP program based on funds generated from OMCI taxes to address flooding
and erosion.
b) Administer OMCI Municipal Grant Program with funding from OMCI taxes to address the needs of the
municipalities served by the OMCI's.
c) Initiate implementation of Stormwater CIRP to address flooding and erosion based on District Rate Proposal and
April 2024 election outcome.
2.Implement Wastewater Operating and Capital Improvement Program
a) Continue training and implementation of new modeling software and make process changes to maximize
efficiencies.
b) Conduct quarterly meetings with Engineering and General Counsel staffs to monitor and adjust projects in order to
ensure compliance with the Consent Decree performance measure for the elimination of 85% Constructed Sanitary
Overflows by the end of calendar year 2023.
c) Implement Wastewater CIRP to comply with Consent Decree and Asset Management needs based on approved
District Rate Proposal.
3.Implement Asset Management Program
a) Implement software tools necessary to support asset management plan that incorporates the monetized ratings
process for the District's linear assets.
4.Enhance Reliability of Information Technology Infrastructure
a) 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.
b) 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 service and redundancy of network routers.
5. Implement technologies and data driven solutions to reduce capital costs and increase utility performance
a) Develop Wet Weather Optimization Plan for Lemay Service Area.
b) Design and execute SCADA system upgrade.
c) Plan Wet Weather Operational Structure for Organization.
d) Finalize CIRP based on Wet Weather Optimization Plan for Lemay Service Area.
6 Create a learning and business-oriented culture based on competency and accountability.
1. Improve Organizational Effectiveness through Leadership Development
a) Present leadership Development & Succession Management initiative to Department Directors.
b) Identify gaps and assess leadership onboarding needs for staff including Operations Team Leads.
2.Increase Individual Accountability and Job Satisfaction Through Continual Performance Coaching and
Training
a) Develop and distribute new hire survey at the 90 and 180 day points.
b) Evaluate current exit interview questions and process.
175
District
Strategies Objectives Milestones
Jul Aug Sep Oct Nov Dec Jan Feb Mar Apr May Jun
FY24
Q1 Q2 Q3 Q4
Department FY24 Strategic Business Plan
c) Evaluate job descriptions to ensure main duties are accurately reflected in performance objectives.
3.Increase Employee Satisfaction through Training and Fair Compensation
a) Create and deliver training courses for the enhanced Performance Management module of the Human Resources
Information Management (HRIS) software.
b) Establish a compensation plan aligned to the District's business goals.
176
Information Technology Department
FY21 FY22 FY23 FY23 FY24 FY25 FY26
EXPENDITURE SUMMARY - DIVISION Actual Actual Budget Forecast Budget Projected Projected
ES Retooling $2,347,071 $1,606,376 $1,537,817 $1,522,858 $1,420,421 $1,459,813 $1,499,820
Business Technology 7,958,221 8,268,285 8,001,403 7,501,898 10,954,948 8,356,671 8,487,722
Infrastructure Operations 6,973,463 6,708,823 7,646,443 7,313,339 5,605,670 5,736,438 5,867,553
End-user Computing ----3,080,226 3,310,473 3,249,881
TOTAL EXPENSES $17,278,756 $16,583,485 $17,185,663 $16,338,094 $21,061,266 $18,863,395 $19,104,975
EXPENDITURE SUMMARY - CATEGORY
51000 Personnel Expenses $10,050,431 $9,244,322 $9,258,783 $8,300,389 $9,640,660 $9,982,736 $10,031,717
52000 Supplies 913,681 594,199 534,681 536,781 1,648,452 1,683,069 1,718,414
53000 Usage 365,066 371,515 434,214 434,214 414,000 434,700 456,435
54000 Contractual Services 5,386,811 6,282,073 6,447,985 6,556,710 8,745,153 6,137,016 6,259,393
55000 Capital Outlay 562,767 91,376 510,000 510,000 613,000 625,873 639,016
TOTAL EXPENSES $17,278,756 $16,583,485 $17,185,663 $16,338,094 $21,061,266 $18,863,395 $19,104,975
ALLOCATED STAFFING SUMMARY
Officials/Administrative 5 7 7 7 7 7 7
Professional 39 38 38 38 38 38 38
Technical 6 6 6 6 6 6 6
Administrative Support 1 1 1 1 1 1 1
Skilled/Craft -------
Service/Maintenance -------
TOTAL POSITIONS 51 52 52 52 52 52 52
177
178
METROPOLITAN ST. LOUIS SEWER DISTRICT
FY24 General Fund Budget and Two Year Projection
T4500 - Information Technology Department Total
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 5,393,994
51020 Overtime 5,365 6,871 8,600 8,600 8,000 28,840 9,705
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 707,448 701,304 690,335 721,800 877,069 793,539 686,143
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 2,546,602
Total Personnel Services $10,050,431 $9,244,322 $9,258,783 $8,300,389 $9,640,660 $9,982,736 $10,031,717
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 45,501
54140 Training Programs/Seminar Fees 69,944 111,984 57,830 61,000 49,950 56,614 52,303
54180 Courier And Freight 1,141 1,364 -----
54510 Temporary Help (Contracted)----1,665,864 --
179
METROPOLITAN ST. LOUIS SEWER DISTRICT
FY24 General Fund Budget and Two Year Projection
T4500 - Information Technology Department Total
Actual Actual Budget Forecast Budget Projected Projected
FY21 FY22 FY23 FY23 FY24 FY25 FY26
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 $6,259,393
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 $21,061,266 $18,863,395 $19,104,975
180
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
181
General Counsel
Mission
The General Counsel’s office is responsible for all legal matters concerning the District. The Department
provides legal services and guidance as requested or required by the Board of Trustees, Executive
Director and District staff.
Fiscal Year 2022 Accomplishments
1. Managed legal challenges associated with the implementation of the District's Consent Decree.
(Strategy 5, Objective 2)
2. Successfully defended the District before the Civil Service Commission; Equal
Employment Opportunity Commission; Civil Court and Federal Court in a wide
variety of litigation matters. (Strategy 6, Objective 3)
3. Provided legal counseling to the District on various matters, including but not
limited to, liability claims involving personal injury, wrongful death, breach of
contract, nuisance, property damage and/or inverse condemnation; human resource claims arising
under federal, state or local civil rights and employment laws or MSD’s Civil Service rules; real estate
claims involving property rights including acquisition by eminent domain; environmental matters
involving both state and federal laws; administrative claims associated with corporate governance
matters such as Missouri Sunshine Law, MSD Charter Plan and MSD Ordinances/Resolutions;
review of contracts; customer service level issues; regulatory compliance programs; and
procurement issues. (Strategy 5, Objective 2)
4. Participated in stakeholders’ groups to develop sound technical basis for regulatory issues. (Strategy
4, Objectives 1 & 2)
182
District
Strategies Objectives Milestones
Jul Aug Sep Oct Nov Dec Jan Feb Mar Apr May Jun
1 Inform, educate and partner to build stakeholder understanding
1.Execute Community Outreach Programs and Engagement Programs
a) Develop draft employee talking point protocol for Stormwater Capital Program.
b) Gather employee input for employee talking point protocol for Stormwater Capital Program.
c) Develop plan to engage stakeholder groups for specific deliverables for Stormwater Capital Program.
d) Lead education and outreach activities among key stakeholders and community partners to advance public
understanding and awareness of MSD's roles and initiatives in improving the environmental quality within MSD's
service area.
e) Develop a robust communications plan around the overall Green Infrastructure (Rainscaping) Program.
f) Evaluate leveraging MSD's 70th anniversary in 2024 in conjunction with stormwater initiative.
2.Execute outreach programs for elected representatives and other municipal officials.
a) Engage elected officials to help build their understanding and awareness of MSD's roles and initiatives in
improving the environmental quality within their communities.
b) Develop and execute communication plan for wastewater bond election in April 2024.
c) Develop and execute communication plan for stormwater election in April 2024.
d) Evaluate leveraging MSD's 70th anniversary in 2024 in conjunction with stormwater initiative.
3.Execute Diversity and associated Outreach Programs
a) Begin implementation of Disparity Study results and/or recommendations.
b) Leverage 10-year anniversary of Community Benefits Agreement to increase awareness of MSD programs and
positive impacts in the community.
c) Continue workforce development grant initiatives to increase opportunities for construction contactors' use of
diverse workers.
d) Identify opportunities for Mentor/Protégé programming which incentivizes women and minorities to enter and
participate in the sewer construction industry.
e) 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 system changes.
2 Manage the District's costs and revenues to optimize financial impacts.
1.Increase Collection of Delinquent Revenue
a) Continue discussions with Board of Trustees and other parties regarding the implementation of a pilot water shut-
off program for commercial customers.
2.Identify and Implement Cost Savings Initiatives
a) Evaluate results of integrated payables and adjust as necessary.
b) Evaluate non-traditional benefits.
c) Implement p-card program for small dollar purchases.
d) Implement any changes needed to the Wellness Program.
e) Conduct assessment of worker's compensation program and evaluate strategies for reducing costs.
3.Maximize Long-Term Financing Plans for District Needs
a) Implement remaining Board approved rates resulting from the 2019 Wastewater Rate Commission Proposal.
FY24
Q1 Q2 Q3 Q4
Department FY24 Strategic Business Plan
183
District
Strategies Objectives Milestones
Jul Aug Sep Oct Nov Dec Jan Feb Mar Apr May Jun
FY24
Q1 Q2 Q3 Q4
Department FY24 Strategic Business Plan
b) Conclude Rate Commission process (i.e., adoption of new wastewater rates and new potential stormwater
impervious fee and tax).
3 Integrate and improve the District's business processes.
1.Implement Information Governance Program That Meets the District's Records & Information Discovery,
Compliance and Information Security Policies.
a) Identify a data analysis solution to address stale or sensitive data (based on Data Risk assessment results) and
data loss prevention.
b) Identify and assess Implementation of expert services for M365 Governance (Teams, SharePoint, Email).
c) Reassess best ECM solution option.
2.Integrate Capital Asset Information Across Systems (Oracle, Maximo and GIS)
a) Gaps/discrepancies resolved between GIS (system of record for Collection System linear capital assets) and
Oracle (system of record for financial data) for pre-Oracle Go Live capital assets prior to the Oracle upgrade to the
Cloud.
3.Mobile Technology Strategy
a) 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.
b) Implement Mobile solution (cellular enabled) for inspections of District assets on tablets and other mobile devices,
i.e., Maximo Mobile or other solutions).
c) Explore GPS enabled mobile asset maintenance technology, i.e., Pump Stations, Plant maintenance technicians.
d) Explore solutions for permanently installed combined Hotspot and GPS for MSD maintenance vehicles.
4.CIS System Replacement
a) Evaluate CIS system replacement alternatives.
b) Create Business Case for replacement/upgrade alternative.
5.Maximo System Upgrade
a) 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.
b) Develop strategy for historical record retention based upon information governance retention schedules.
c) Develop and issue RFP for selecting an implementation partner.
4 Promote appropriate standards through proactive regulatory and legislative involvement.
1.Participate in Stakeholder Groups to Develop Sound Technical Basis for Regulatory Issues
a) Continue to participate in Missouri-led stakeholder meetings on Clean Water Act permit fees and advocate for an
equitable fee structure.
b) Continue to participate in Missouri-led stakeholder meetings on nutrient reduction strategies and nutrient trading.
c) Participate in Missouri and national-led stakeholder meetings regarding monitoring and regulation of PFAS in
wastewater effluent and biosolids.
2. Promote Appropriate Regulatory and Legislative Initiatives that Impact All Areas of District Operations
a) Advocate for reasonable and affordable policy and regulations affecting available State and Federal Infrastructure
funding.
184
District
Strategies Objectives Milestones
Jul Aug Sep Oct Nov Dec Jan Feb Mar Apr May Jun
FY24
Q1 Q2 Q3 Q4
Department FY24 Strategic Business Plan
b) Advocate for regulations and policies that promote environmental justice through infrastructure investment.
5 Address customer and regulatory needs through a comprehensive infrastructure management program.
1. Implement Stormwater Operating and Capital Improvement Program
a) Implement FY 2024 stormwater CIRP program based on funds generated from OMCI taxes to address flooding
and erosion.
b) Administer OMCI Municipal Grant Program with funding from OMCI taxes to address the needs of the
municipalities served by the OMCI's.
c) Initiate implementation of Stormwater CIRP to address flooding and erosion based on District Rate Proposal and
April 2024 election outcome.
2.Implement Wastewater Operating and Capital Improvement Program
a) Continue training and implementation of new modeling software and make process changes to maximize
efficiencies.
b) Conduct quarterly meetings with Engineering and General Counsel staffs to monitor and adjust projects in order to
ensure compliance with the Consent Decree performance measure for the elimination of 85% Constructed Sanitary
Overflows by the end of calendar year 2023.
c) Implement Wastewater CIRP to comply with Consent Decree and Asset Management needs based on approved
District Rate Proposal.
3.Implement Asset Management Program
a) Implement software tools necessary to support asset management plan that incorporates the monetized ratings
process for the District's linear assets.
4.Enhance Reliability of Information Technology Infrastructure
a) 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.
b) 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 service and redundancy of network routers.
5.
Implement technologies and data driven solutions to reduce capital costs and increase utility performance
a) Develop Wet Weather Optimization Plan for Lemay Service Area.
b) Design and execute SCADA system upgrade.
c) Plan Wet Weather Operational Structure for Organization.
d) Finalize CIRP based on Wet Weather Optimization Plan for Lemay Service Area.
6 Create a learning and business-oriented culture based on competency and accountability.
1. Improve Organizational Effectiveness through Leadership Development
a) Present leadership Development & Succession Management initiative to Department Directors.
b) Identify gaps and assess leadership onboarding needs for staff including Operations Team Leads.
2.Increase Individual Accountability and Job Satisfaction Through Continual Performance Coaching and
Training
a) Develop and distribute new hire survey at the 90 and 180 day points.
b) Evaluate current exit interview questions and process.
185
District
Strategies Objectives Milestones
Jul Aug Sep Oct Nov Dec Jan Feb Mar Apr May Jun
FY24
Q1 Q2 Q3 Q4
Department FY24 Strategic Business Plan
c) Evaluate job descriptions to ensure main duties are accurately reflected in performance objectives.
3.Increase Employee Satisfaction through Training and Fair Compensation
a) Create and deliver training courses for the enhanced Performance Management module of the Human Resources
Information Management (HRIS) software.
b) Establish a compensation plan aligned to the District's business goals.
186
187
188
METROPOLITAN ST. LOUIS SEWER DISTRICT
FY24 General Fund Budget and Two Year Projection
T5500 - General Counsel Department Total
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 187,035 202,367 197,654 208,441 216,855 196,202 169,648
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 $1,394,258 $1,411,920 $1,425,185
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 $- $-$-$- $-$-$-
189
METROPOLITAN ST. LOUIS SEWER DISTRICT
FY24 General Fund Budget and Two Year Projection
T5500 - General Counsel Department Total
Actual Actual Budget Forecast Budget Projected Projected
FY21 FY22 FY23 FY23 FY24 FY25 FY26
Total General Fund Operating
Expense $1,794,957 $2,603,706 $3,495,479 $3,441,294 $3,547,850 $3,610,759 $3,670,223
190
OPERATIONS
Director of
Operations
Maintenance
Yards
Pump
Stations
Operations
Administration
Finance Operations Engineering
Executive
Director
General Counsel
Rate
Commission
Secretary-Treasurer Internal Auditor
Civil Service
Commission
Information
Technology Human Resources
Treatment
Plants
Board of Trustees
191
Operations Department
Mission
To protect the public’s health, safety, and water environment by effectively
operating and maintaining the District’s wastewater and stormwater infrastructure.
Fiscal Year 2022 Accomplishments
1. NACWA Platinum Awards for Grand Glaize, Fenton, Meramec and Missouri River Treatment Plants. (Strategy 5, Objective 3)
2. NACWA Gold Award for Coldwater and Lemay Treatment Plants. (Strategy 5, Objective 3)
3. NACWA Silver Award for Bissell Treatment Plant. (Strategy 5, Objective 3)
4. Treated 106,170 thousand million gallons of wastewater. Averaged 216 Million Gallons/Day. (Strategy 5, Objective 3)
5. Resumed tours on a limited basis. (Strategy 5, Objective 3)
6. Met all wastewater and stormwater CMOM goals and metrics. (Strategy 5, Objectives 1 & 2)
7. Began project to prioritize linear asset renewal using a monetized system of evaluation. (Strategy 5, Objective 3)
192
District
Strategies Objectives Milestones
Jul Aug Sep Oct Nov Dec Jan Feb Mar Apr May Jun
1 Inform, educate and partner to build stakeholder understanding
1.Execute Community Outreach Programs and Engagement Programs
a) Develop draft employee talking point protocol for Stormwater Capital Program.
b) Gather employee input for employee talking point protocol for Stormwater Capital Program.
c) Develop plan to engage stakeholder groups for specific deliverables for Stormwater Capital Program.
d) Lead education and outreach activities among key stakeholders and community partners to advance public
understanding and awareness of MSD's roles and initiatives in improving the environmental quality within MSD's
service area.
e) Develop a robust communications plan around the overall Green Infrastructure (Rainscaping) Program.
f) Evaluate leveraging MSD's 70th anniversary in 2024 in conjunction with stormwater initiative.
2.Execute outreach programs for elected representatives and other municipal officials.
a) Engage elected officials to help build their understanding and awareness of MSD's roles and initiatives in
improving the environmental quality within their communities.
b) Develop and execute communication plan for wastewater bond election in April 2024.
c) Develop and execute communication plan for stormwater election in April 2024.
d) Evaluate leveraging MSD's 70th anniversary in 2024 in conjunction with stormwater initiative.
3.Execute Diversity and associated Outreach Programs
a) Begin implementation of Disparity Study results and/or recommendations.
b) Leverage 10-year anniversary of Community Benefits Agreement to increase awareness of MSD programs and
positive impacts in the community.
c) Continue workforce development grant initiatives to increase opportunities for construction contactors' use of
diverse workers.
d) Identify opportunities for Mentor/Protégé programming which incentivizes women and minorities to enter and
participate in the sewer construction industry.
e) 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 system changes.
2 Manage the District's costs and revenues to optimize financial impacts.
1.Increase Collection of Delinquent Revenue
a) Continue discussions with Board of Trustees and other parties regarding the implementation of a pilot water shut-
off program for commercial customers.
2.Identify and Implement Cost Savings Initiatives
a) Evaluate results of integrated payables and adjust as necessary.
b) Evaluate non-traditional benefits.
c) Implement p-card program for small dollar purchases.
d) Implement any changes needed to the Wellness Program.
e) Conduct assessment of worker's compensation program and evaluate strategies for reducing costs.
3.Maximize Long-Term Financing Plans for District Needs
a) Implement remaining Board approved rates resulting from the 2019 Wastewater Rate Commission Proposal.
Department FY24 Strategic Business Plan
FY24
Q1 Q2 Q3 Q4
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Department FY24 Strategic Business Plan
FY24
Q1 Q2 Q3 Q4
b) Conclude Rate Commission process (i.e., adoption of new wastewater rates and new potential stormwater
impervious fee and tax).
3 Integrate and improve the District's business processes.
1.Implement Information Governance Program That Meets the District's Records & Information Discovery,
Compliance and Information Security Policies.
a) Identify a data analysis solution to address stale or sensitive data (based on Data Risk assessment results) and
data loss prevention.
b) Identify and assess Implementation of expert services for M365 Governance (Teams, SharePoint, Email).
c) Reassess best ECM solution option.
2.Integrate Capital Asset Information Across Systems (Oracle, Maximo and GIS)
a) Gaps/discrepancies resolved between GIS (system of record for Collection System linear capital assets) and
Oracle (system of record for financial data) for pre-Oracle Go Live capital assets prior to the Oracle upgrade to the
Cloud.
3.Mobile Technology Strategy
a) 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.
b) Implement Mobile solution (cellular enabled) for inspections of District assets on tablets and other mobile devices,
i.e., Maximo Mobile or other solutions).
c) Explore GPS enabled mobile asset maintenance technology, i.e., Pump Stations, Plant maintenance technicians.
d) Explore solutions for permanently installed combined Hotspot and GPS for MSD maintenance vehicles.
4.CIS System Replacement
a) Evaluate CIS system replacement alternatives.
b) Create Business Case for replacement/upgrade alternative.
5.Maximo System Upgrade
a) 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.
b) Develop strategy for historical record retention based upon information governance retention schedules.
c) Develop and issue RFP for selecting an implementation partner.
4 Promote appropriate standards through proactive regulatory and legislative involvement.
1.Participate in Stakeholder Groups to Develop Sound Technical Basis for Regulatory Issues
a) Continue to participate in Missouri-led stakeholder meetings on Clean Water Act permit fees and advocate for an
equitable fee structure.
b) Continue to participate in Missouri-led stakeholder meetings on nutrient reduction strategies and nutrient trading.
c) Participate in Missouri and national-led stakeholder meetings regarding monitoring and regulation of PFAS in
wastewater effluent and biosolids.
2. Promote Appropriate Regulatory and Legislative Initiatives that Impact All Areas of District Operations
a) Advocate for reasonable and affordable policy and regulations affecting available State and Federal Infrastructure
funding.
194
District
Strategies Objectives Milestones
Jul Aug Sep Oct Nov Dec Jan Feb Mar Apr May Jun
Department FY24 Strategic Business Plan
FY24
Q1 Q2 Q3 Q4
b) Advocate for regulations and policies that promote environmental justice through infrastructure investment.
5 Address customer and regulatory needs through a comprehensive infrastructure management program.
1. Implement Stormwater Operating and Capital Improvement Program
a) Implement FY 2024 stormwater CIRP program based on funds generated from OMCI taxes to address flooding
and erosion.
b) Administer OMCI Municipal Grant Program with funding from OMCI taxes to address the needs of the
municipalities served by the OMCI's.
c) Initiate implementation of Stormwater CIRP to address flooding and erosion based on District Rate Proposal and
April 2024 election outcome.
2.Implement Wastewater Operating and Capital Improvement Program
a) Continue training and implementation of new modeling software and make process changes to maximize
efficiencies.
b) Conduct quarterly meetings with Engineering and General Counsel staffs to monitor and adjust projects in order to
ensure compliance with the Consent Decree performance measure for the elimination of 85% Constructed Sanitary
Overflows by the end of calendar year 2023.
c) Implement Wastewater CIRP to comply with Consent Decree and Asset Management needs based on approved
District Rate Proposal.
3.Implement Asset Management Program
a) Implement software tools necessary to support asset management plan that incorporates the monetized ratings
process for the District's linear assets.
4.Enhance Reliability of Information Technology Infrastructure
a) 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.
b) 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 service and redundancy of network routers.
5.Implement technologies and data driven solutions to reduce capital costs and increase utility performance
a) Develop Wet Weather Optimization Plan for Lemay Service Area.
b) Design and execute SCADA system upgrade.
c) Plan Wet Weather Operational Structure for Organization.
d) Finalize CIRP based on Wet Weather Optimization Plan for Lemay Service Area.
6 Create a learning and business-oriented culture based on competency and accountability.
1. Improve Organizational Effectiveness through Leadership Development
a) Present leadership Development & Succession Management initiative to Department Directors.
b) Identify gaps and assess leadership onboarding needs for staff including Operations Team Leads.
2.Increase Individual Accountability and Job Satisfaction Through Continual Performance Coaching and
Training
a) Develop and distribute new hire survey at the 90 and 180 day points.
b) Evaluate current exit interview questions and process.
195
District
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Jul Aug Sep Oct Nov Dec Jan Feb Mar Apr May Jun
Department FY24 Strategic Business Plan
FY24
Q1 Q2 Q3 Q4
c) Evaluate job descriptions to ensure main duties are accurately reflected in performance objectives.
3.Increase Employee Satisfaction through Training and Fair Compensation
a) Create and deliver training courses for the enhanced Performance Management module of the Human Resources
Information Management (HRIS) software.
b) Establish a compensation plan aligned to the District's business goals.
196
197
198
199
200
201
202
METROPOLITAN ST. LOUIS SEWER DISTRICT
FY24 General Fund Budget and Two Year Projection
T6000 - Operations Department Total
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 99,586 102,920 105,056
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 8,389,124 7,590,160 6,562,920
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 $70,614,510 $71,921,323 $73,087,137
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
203
METROPOLITAN ST. LOUIS SEWER DISTRICT
FY24 General Fund Budget and Two Year Projection
T6000 - Operations Department Total
Actual Actual Budget Forecast Budget Projected Projected
FY21 FY22 FY23 FY23 FY24 FY25 FY26
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
204
METROPOLITAN ST. LOUIS SEWER DISTRICT
FY24 General Fund Budget and Two Year Projection
T6000 - Operations Department Total
Actual Actual Budget Forecast Budget Projected Projected
FY21 FY22 FY23 FY23 FY24 FY25 FY26
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 $132,620,440 $135,366,343 $138,134,951
205
FY24 BUDGET
206
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
207
Engineering
Mission
To responsibly deliver and regulate stormwater and wastewater
facilities to protect the water environment.
Fiscal Year 2022 Accomplishments
1. DNR approved reasonable E. coli TMDL implementation plans for Gravois Creek, Maline Creek, Deer Creek and Black Creek.
(Strategy 4, Objective 2)
2. Continued to implement projects related to Project Clear to reduce the constructed SSOs and improve the capacity of the sanitary
and combined sewer systems. The Capital Construction Division kicked off a total of 72 new construction projects accounting for
approximately $183 million in construction spending. During Fiscal Year 2022 approximately 45 miles of pipe ranging in size from
6-inch to 72-inch were rehabilitated using Cured-In-Place Pipe or other rehabilitation methods. In addition to rehabilitated pipe,
the Construction Division managed the construction of over 60,000 feet of new sanitary sewer ranging in size from 6-inch to 72-
inch. Also, projects were ongoing or completed which made improvements at the Lemay WWTF, Bissell WWTF, Grand Glaize
WWTF and other existing pumps stations and treatment facilities throughout the District. Additionally, facility projects were
completed such as the Kingsland Wet Weather Storage Facility in addition to the ongoing major construction projects such as the
Jefferson Barracks Tunnel, Lower Middle RDP Tunnel, Deer Creek Tunnel, and Deer Creek Pump Station. Also, in addition to the
Capital Construction Division, the Development Inspection Division of Construction Management completed over 250 BMP
approvals and assisted in the inspection of 1,700 post construction BMP inspections. This group also inspected over 80 miles of
private development sewer that will be dedicated to MSD upon final construction approval. (Strategy 5, Objective 2)
3. Completed the Inflow and Infiltration Allocation Study in preparation for the next Wastewater Rate Case. Continued ongoing State
Revolving Fund low interest loan program administration. Submitted applications in FY22 to MDNR for $10 Million in loan funding
and a $1 Million Grant for the MSD Public I/I Reduction Program Phase VIII, and $37.1 Million in loan funding for the Bissell Fine
Screens project. Obtained agreement from MDNR to carryover $228 Million in SRF loan funding for the Bissell & Lemay Fluidized
Bed Incinerators project to the next IUP, to enable loan closing in FY23. Added 6 CIPP construction projects to the MSD Public I/I
Reduction Program in FY22. Obtained $12.79 Million in supplemental Corps of Engineers funding, to enable the Corps to
complete construction of the Harlem Baden Relief Phase IV (Hebert) – Goodfellow to Hamilton project, fully fund construction of
the Harlem Baden Relief Phase IV (Hebert) – Sewer Rehabilitation project, and fully fund a new $6 Million Infrastructure Repairs
(Rehabilitation)(2023) Corps CSO Program project.
208
Continued ongoing program administration of a $2.783 Million stormwater grant from MDNR to provide 50% reimbursement of
construction costs on 11 stormwater projects, obtaining approval from MDNR to add a project constructed by the City of St. Louis
to the program. Obtained MDNR plan/spec approval for all projects, which have all proceeded to construction. Obtained one-year
grant term extension to allow time for all projects to be reimbursed. (Strategy 2, Objective 3)
4. Continued to implement the design related to Project Clear, awarding a total of 67 new construction bids accounting for
approximately $134 million in construction spend. Continued to implement the design related to Project Clear and the Stormwater
Program, with a total design appropriation of $17 million. Designed and contracted for 248 infrastructure repair projects totaling
$3.5 million. Successfully acquired 194 easements and closed upon 2 resident relocations, to allow for capital construction
projects. Processed and administered consultant selection RFQ/RFP for 22 engineering contracts/projects. Continued
maintenance of the long-term budget in the EPBCS/Hyperion budget system for the capital program, for the entire period of the
Consent Decree, through FY2039. Completed the 2022-2023 Capital Improvement and Replacement Program (CIRP) budgeting
process and published the Budget Supplement document. The program consists of 134 projects totaling $417 million in design
and construction planned for FY23. (Strategy 5, Objective 2)
5. Procured and implemented PC SWMM modeling software upgrades to take advantage of new technology that will increase
engineering efficiencies in flow metering, modeling, and capacity assurance analysis. Conducted 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. (Strategy 5,
Objective 2)
6. Developed rough draft of Linear Asset Management software RFP. (Strategy 5, Objective 3)
7. Grant program is active in 5 of 6 OMCI subdistricts. Allocated $3.4M in funds to the 37 of 46 eligible communities participating.
Reviewed and approved 12 grant applications requesting an overall $2.7M. One grant project was completed and paid ($16K).
(Strategy 5, Objective 1)
8. Continued WWOP (13436) and SCADA Upgrades Project (13467). WWOP Pilot Project has realized 20% reduction in CSO
volume at the site (160Mgal CSO reduction). Completed Optimization evaluation of the existing collection system in the Lemay
Service Area and provided recommendations to staff. Evaluating the implementation of the key recommendations for
implementation in FY 23-24. Optimization began for the "Interim" and "Full Build Out" scenarios. Assurance for the secure
transfer of data was evaluated and approved by MSD IT and is to be implemented by the consultant pursuant to the completion of
a project data dashboard and digital twin. SCADA Upgrades Project has completed the planning stage. All project phases have
been identified and budgeted in the FY25-29 Rate Cycle. Priority is being given to the CSO/gate/ORS locations on the RDP in
order to facilitate RTC and Optimization during wet-weather. (Strategy 5, Objective 5)
9. Implemented efforts to reduce size and reorganize network drives and network access groups. Worked closely with IT. Informed
managers and set up summary files so managers would know what groups to request for new and transferred employees. There
209
is now District-wide access to common Engineering network folders, with appropriate controls in place to protect records. Project
completed in March 2022. Initiated electronic file cleanup of Scans and Graphics shares that are used by Central Files and
Graphics. These are not part of the N drive. Administered changes to streamline communications related to consultant selection
process. An RFQRFP e-mail address is now being used. This makes the communications available to multiple people and
isolates those communications so records can easily be archived. Coordinated departmental efforts related to first phase of
Oracle Fusion Upgrade. Researched and discussed with others. Completed 28 detailed workflow documents in conjunction with
an IT contractor. Reviewed RFP proposals and Statement of Work. (Strategy 3, Objectives1 & 3)
210
District
Strategies Objectives Milestones
1 Inform, educate and partner to build stakeholder understanding
1.Execute Community Outreach Programs and Engagement Programs
a) Develop draft employee talking point protocol for Stormwater Capital Program.
b) Gather employee input for employee talking point protocol for Stormwater Capital Program.
c) Develop plan to engage stakeholder groups for specific deliverables for Stormwater Capital Program.
d) Lead education and outreach activities among key stakeholders and community partners to advance public
understanding and awareness of MSD's roles and initiatives in improving the environmental quality within MSD's
service area.
e) Develop a robust communications plan around the overall Green Infrastructure (Rainscaping) Program.
f) Evaluate leveraging MSD's 70th anniversary in 2024 in conjunction with stormwater initiative.
2.Execute outreach programs for elected representatives and other municipal officials.
a) Engage elected officials to help build their understanding and awareness of MSD's roles and initiatives in
improving the environmental quality within their communities.
d) Evaluate leveraging MSD's 70th anniversary in 2024 in conjunction with stormwater initiative.
3.Execute Diversity and associated Outreach Programs
a) Begin implementation of Disparity Study results and/or recommendations.
b) Leverage 10-year anniversary of Community Benefits Agreement to increase awareness of MSD programs and
positive impacts in the community.
c) Continue workforce development grant initiatives to increase opportunities for construction contactors' use of
diverse workers.
d) Identify opportunities for Mentor/Protégé programming which incentivizes women and minorities to enter and
participate in the sewer construction industry.
3 Integrate and improve the District's business processes.
2.Integrate Capital Asset Information Across Systems (Oracle, Maximo and GIS)
a) Gaps/discrepancies resolved between GIS (system of record for Collection System linear capital assets) and
Oracle (system of record for financial data) for pre-Oracle Go Live capital assets prior to the Oracle upgrade to the
Cloud.
4 Promote appropriate standards through proactive regulatory and legislative involvement.
1.Participate in Stakeholder Groups to Develop Sound Technical Basis for Regulatory Issues
a) Continue to participate in Missouri-led stakeholder meetings on Clean Water Act permit fees and advocate for an
equitable fee structure.
b) Continue to participate in Missouri-led stakeholder meetings on nutrient reduction strategies and nutrient trading.
c) Participate in Missouri and national-led stakeholder meetings regarding monitoring and regulation of PFAS in
wastewater effluent and biosolids.
2. Promote Appropriate Regulatory and Legislative Initiatives that Impact All Areas of District Operations
a) Advocate for reasonable and affordable policy and regulations affecting available State and Federal Infrastructure
funding.
b) Advocate for regulations and policies that promote environmental justice through infrastructure investment.
5 Address customer and regulatory needs through a comprehensive infrastructure management program.
1. Implement Stormwater Operating and Capital Improvement Program
a) Implement FY 2024 stormwater CIRP program based on funds generated from OMCI taxes to address flooding
and erosion.
FY24
Q1 Q2 Q3 Q4
Department FY24 Strategic Business Plan
211
District
Strategies Objectives Milestones
FY24
Q1 Q2 Q3 Q4
Department FY24 Strategic Business Plan
b) Administer OMCI Municipal Grant Program with funding from OMCI taxes to address the needs of the
municipalities served by the OMCI's.
c) Initiate implementation of Stormwater CIRP to address flooding and erosion based on District Rate Proposal and
April 2024 election outcome.
2.Implement Wastewater Operating and Capital Improvement Program
a) Continue training and implementation of new modeling software and make process changes to maximize
efficiencies.
b) Conduct quarterly meetings with Engineering and General Counsel staffs to monitor and adjust projects in order to
ensure compliance with the Consent Decree performance measure for the elimination of 85% Constructed Sanitary
Overflows by the end of calendar year 2023.
c) Implement Wastewater CIRP to comply with Consent Decree and Asset Management needs based on approved
District Rate Proposal.
3.Implement Asset Management Program
a) Implement software tools necessary to support asset management plan that incorporates the monetized ratings
process for the District's linear assets.
4.Enhance Reliability of Information Technology Infrastructure
a) 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.
b) 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 service and redundancy of network routers.
5. Implement technologies and data driven solutions to reduce capital costs and increase utility performance
a) Develop Wet Weather Optimization Plan for Lemay Service Area.
b) Design and execute SCADA system upgrade.
c) Plan Wet Weather Operational Structure for Organization.
d) Finalize CIRP based on Wet Weather Optimization Plan for Lemay Service Area.
6 Create a learning and business-oriented culture based on competency and accountability.
1. Improve Organizational Effectiveness through Leadership Development
b) Identify gaps and assess leadership onboarding needs for staff including Operations Team Leads.
2.Increase Individual Accountability and Job Satisfaction Through Continual Performance Coaching and
Training
c) Evaluate job descriptions to ensure main duties are accurately reflected in performance objectives.
3.Increase Employee Satisfaction through Training and Fair Compensation
b) Establish a compensation plan aligned to the District's business goals.
212
213
214
METROPOLITAN ST. LOUIS SEWER DISTRICT
FY24 General Fund Budget and Two Year Projection
T8000 - Engineering Department Total
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 4,309,926 3,899,457 3,371,711
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 $28,256,538 $28,654,730 $28,969,350
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 2,500 2,553 2,606
52340 Computer Equipment - Non-
Capital 4,619 7,880 7,400 5,882 4,265 4,355 4,446
215
METROPOLITAN ST. LOUIS SEWER DISTRICT
FY24 General Fund Budget and Two Year Projection
T8000 - Engineering Department Total
Actual Actual Budget Forecast Budget Projected Projected
FY21 FY22 FY23 FY23 FY24 FY25 FY26
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 $506,255 $516,887 $527,741
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)-----
216
METROPOLITAN ST. LOUIS SEWER DISTRICT
FY24 General Fund Budget and Two Year Projection
T8000 - Engineering Department Total
Actual Actual Budget Forecast Budget Projected Projected
FY21 FY22 FY23 FY23 FY24 FY25 FY26
Total Capital Outlay $69,099 $222,869 $54,500 $154,500 $60,000 $61,260 $62,546
Lease Financing $- $- $-$- $- $- $-
Total General Fund Operating
Expense $25,743,115 $25,009,078 $29,243,024 $25,974,890 $29,952,269 $30,388,220 $30,741,493
217
FY24 BUDGET
218
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.
219
$390,000
$400,000
$410,000
$420,000
$430,000
$440,000
$450,000
$460,000
$470,000
$480,000
REVENUE FUNDS CONSOLIDATED
Revenue Trends
($s in thousands)
WW User Charge Revenue
This analysis of MSD’s revenue compares actual revenues received in FY21 and FY22, forecasted for FY23, budgeted for FY24 and projected for
FY25 and FY26.
All user charge revenue is initially recorded in the Revenue Funds. A portion of the revenue is transferred to the General Fund to cover daily
operating, maintenance, and replacement costs. The remainder of the revenue is transferred to the Construction Funds for capital improvement
and replacement projects, the Special Funds for the Water Backup Insurance & Reimbursement Program; the General Insurance Fund to cover
any expenditure related to workers’ compensation, property, general liability, and flood insurance and related expenses; the Wastewater
Emergency Fund for possible emergencies; and the Debt Service Funds to retire bonds issued for capital improvements.
FY23 forecast is showing an increase of 4% from FY22. FY21 is the first year of a four year rate cycle of our current rate commission accepted
rate increases. Rates for FY21 to FY24 were set by our Board of Trustees based on the Rate Commission Report. The Rate Commission process
includes analyzing the historical trends, number of customer accounts and usage, the future requirement for capital and expenditures for
operation and maintenance, the debt coverage and the economy as well as possible regulatory requirements. Rate increases in the 3‐4% range
were recommended by that report for FY22 through FY24. Declines in volumes and customers has kept revenues from growing at the same pace
as the rates. The District went back to the Rate Commission with a rate change proposal in February of 2023. For now, the FY24 approved rates
are used to project FY25 and FY26 revenue.
220
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.$-$-$-$-$-$-$-
Revenues:
Wastewater User Charge 420,781,205 446,532,653 459,279,591 465,001,554 468,166,427 464,658,145 461,204,486
Stormwater User Charge (2,391)(811)-(956)---
Total Revenues 420,778,814 446,531,841 459,279,591 465,000,598 468,166,427 464,658,145 461,204,486
Expenditures:
Total Expenditures -------
Net Operating Income (Loss) 420,778,814 446,531,841 459,279,591 465,000,598 468,166,427 464,658,145 461,204,486
Interfund Transfers (420,778,814) (446,531,841) 459,279,591 (465,000,598) 468,166,427 (464,658,145) (461,204,486)
Increase (Decrease) in Fund Bal.-------
Percentage of Change 0%0%0%0%0%0%0%
FUND BALANCE E.O.P.$ -$ -$ -$ -$ -$ -$ -
221
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.$-$-$-$-$-$-$-
Revenues:
Wastewater User Charge 420,781,205 446,532,653 459,279,591 465,001,554 468,166,427 464,658,145 461,204,486
Total Revenues 420,781,205 446,532,653 459,279,591 465,001,554 468,166,427 464,658,145 461,204,486
Expenditures:
Total Expenditures -------
Net Operating Income (Loss) 420,781,205 446,532,653 459,279,591 465,001,554 468,166,427 464,658,145 461,204,486
Interfund Transfers 420,781,205 446,532,653 459,279,591 465,001,554 468,166,427 464,658,145 461,204,486
Increase (Decrease) in Fund Bal.-------
Percentage of Change 0%0%0%0%0%0%0%
FUND BALANCE E.O.P.$-$-$-$-$-$-$-
222
Number ofAccounts Billed(Annualized) ProjectedAnnual 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
223
METROPOLITAN ST. LOUIS SEWER DISTRICT
CHANGES IN FUND BALANCE
3307 - Stormwater Revenue Fund
*The Stormwater User Charge was eliminated in FY17 and replaced with a new Stormwater Operation and Maintenance Property Tax approved by the voters in the April 2016 election.
FY21 FY22 FY23 FY23 FY24 FY25 FY26
Actual Actual Budget Forecast Budget Budget Budget
FUND BALANCE B.O.P.$-$-$-$-$-$-$-
Revenues:
Stormwater User Charge (2,391)(811)-(956)---
Total Revenues (2,391)(811)-(956)---
Expenditures:
Total Expenditures -------
Net Operating Income (Loss) (2,391)(811)-(956)---
Interfund Transfers 2,391 811 -956 ---
Increase (Decrease) in Fund Bal.-------
Percentage of Change 0%0%0%0%0%0%0%
FUND BALANCE E.O.P.$-$-$-$-$-$-$-
224
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.
225
$‐
$50,000
$100,000
$150,000
$200,000
$250,000
$300,000
$350,000
$400,000
$450,000
$500,000
CONSTRUCTION FUNDS CONSOLIDATED
Revenue Trends
($s in thousands)
Fund Balance
Interest, Fees, Misc.
Revenue Bonds & Short‐term Debt
This analysis of MSD’s revenue compares actual revenues received in FY21 and FY22, forecasted for FY23, budgeted for FY24 and projected for FY25
and FY26.
Since February 2004 the voters have authorized the issuance of $3.12 billion in revenue bonds in order to continue the multi‐decade capital needs
program for construction of improvements to sewerage collection systems and treatment facilities. The District has $853.1 million of this
authorization available including the recent authorization in FY21 for $500 million, with plans to issue $278 million in FY24.
The changes to fund balance are the result of timing differences between the issuance of new bonds and the expenditure of those bond proceeds on
capital projects. Use of fund balance is considered a revenue for presentation purposes and to balance the budget.
Another significant source of cash flows into this fund group is from the wastewater user charges. This funding source is not represented in this
graph because it is originally received into the Wastewater Revenue Fund. However, it is planned to provide financing of $125 million in FY24 for
capital project expenditures.
226
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 $204,701,832 $206,700,431 $387,543,262 $261,448,570 $36,797,434
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 296,517,308 282,791,662 369,711,000 366,983,054 525,607,500 389,280,827 78,598,902
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 305,343,406 290,653,259 381,051,112 377,960,950 534,529,016 397,429,070 86,799,434
Net Operating Income (Loss) (20,657,875) (183,273,785) 55,874,501 55,842,830 (251,094,691) (349,513,069) (86,494,434)
Interfund Transfers 118,050,000 106,356,326 125,000,000 125,000,000 125,000,000 124,861,932 69,695,434
Increase (Decrease) in Fund Bal. 97,392,125 (76,917,459) 180,874,501 180,842,830 (126,094,691) (224,651,137) (16,799,000)
Percentage of Change 52%-27%88%87%-33%-86%-46%
FUND BALANCE E.O.P.$283,617,891 $206,700,431 $385,576,333 $387,543,262 $261,448,570 $36,797,434 $19,998,434
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.
227
PROJECT NAME MUNICIPALITY COST ESTIMATE PAGE (1)
BISSELL & LEMAY WWTF FLUIDIZED BED INCINERATORS Various $15,600,000 1
BISSELL POINT WWTF FINE SCREEN, CONCRETE AND GATE IMPROVEMENTS St. Louis City 250,000 2
BISSELL POINT WWTF TRICKLING FILTER MEDIA REPLACEMENT St. Louis City 150,000 3
BONFILS PUMP STATION (P-784) REHABILITATION Unincorporated 695,000 4
CLAYTONIA CREEK SANITARY RELIEF (HAMPTON CREEK TRUNK SEWER TO CLAYTON ROAD)Richmond Heights 70,000 6
CONSTRUCTION MANAGEMENT SERVICES - LOWER AND MIDDLE RDP TUNNEL FACILITIES Various 1,300,000 7
CONSTRUCTION MANAGEMENT SERVICES - LOWER MERAMEC AND DEER CREEK TUNNELS Various 4,500,000 8
CONSTRUCTION MANAGEMENT SERVICES - TANK/TREATMENT/PUMP STATION FACILITIES Various 5,500,000 9
CONWAY MEADOWS SANITARY RELIEF (CONWAY RD TO I-64)Chesterfield 200,000 10
CSO - BRENTWOOD AND RED BUD AVE CSO INTERCEPTOR (I-118)/OUTFALL (L-111) ELIMINATION AND SEWER
SEPARATION
Richmond Heights 100,000 12
EARLSFIELD SANITARY RELIEF AND KINGSTON PUMP STATION (P-326) ELIMINATION Unincorporated 296,000 13
GENERAL SERVICES AGREEMENT - CONSTRUCTION MANAGEMENT (2024) Various 2,000,000 15
GENERAL SERVICES AGREEMENT - FACILITY & SEWER DESIGN (2024) CONTRACT A Various 600,000 16
GENERAL SERVICES AGREEMENT - FACILITY & SEWER DESIGN (2024) CONTRACT B Various 475,000 17
GENERAL SERVICES AGREEMENT - GEOTECHNICAL (2024) CONTRACT A Various 85,000 18
GENERAL SERVICES AGREEMENT - GEOTECHNICAL (2024) CONTRACT B Various 85,000 19
GENERAL SERVICES AGREEMENT - GEOTECHNICAL (2024) CONTRACT C Various 85,000 20
GENERAL SERVICES AGREEMENT - SEWER AND CHANNEL DESIGN (2024) CONTRACT A Various 200,000 26
GENERAL SERVICES AGREEMENT - SURVEY SERVICES (2024) CONTRACT A Various 50,000 27
GENERAL SERVICES AGREEMENT - SURVEY SERVICES (2024) CONTRACT B Various 50,000 28
GENERAL SERVICES AGREEMENT - SURVEY SERVICES (2024) CONTRACT C Various 50,000 29
GENERAL SERVICES AGREEMENT - SURVEY SERVICES (2024) CONTRACT D Various 50,000 30
GENERAL SERVICES AGREEMENT - SURVEY SERVICES (2024) CONTRACT E Various 50,000 31
HAMPTON CREEK SANITARY RELIEF (DEER CREEK TRUNK TO OXFORD DR) PHASE II Richmond Heights 125,000 32
HEIMOS PUMP STATION (P-503) FORCEMAIN REPLACEMENT Unincorporated 55,000 33
LEMAY NO. 3 PUMP STATION AND FORCE MAIN Unincorporated 200,000 34
LEMAY NO. 3 PUMP STATION AND FORCE MAIN Unincorporated 740,000 35
LMRDP CSO STORAGE TUNNEL (BROADWAY TO RDP TUBES) St. Louis City 2,200,000 36
LOWER & MIDDLE RDP CSO CONTROLS SYSTEM IMPROVEMENTS (WATERSHED CONSULTANT) Various 500,000 38
LOWER MERAMEC RIVER SYSTEM IMPROVEMENTS - BAUMGARTNER TO FENTON WWTF TUNNEL Various 700,000 39
LOWER MERAMEC WWTF EXPANSION PHASE II Unincorporated 1,190,500 40
LOWER MERAMEC WWTF EXPANSION PHASE II Unincorporated 1,900,000 41
MERAMEC BOTTOMS PUMP STATION (P-489) INTERCEPTOR SEWER Unincorporated 60,000 42
MISSISSIPPI FLOODWALL ORS PUMP STATIONS REHABILITATION St. Louis City 1,200,000 43
MISSOURI RIVER WWTF ENGINE GENERATOR REPLACEMENT AND DIGESTER SYSTEM IMPROVEMENTS Maryland Heights 770,000 44
PUMP STATION REPAIR AND IMPROVEMENT DESIGN (CONTRACT C) Various 50,000 45
ROYAL ARMS CT SANITARY RELIEF Unincorporated 230,000 47
SCADA SYSTEM UPGRADE Various 1,000,000 48
SOUTH COUNTY RELIEF PUMP STATION (P-419) IMPROVEMENTS Unincorporated 418,000 49
STRASSNER AVE SANITARY RELIEF (BLACK CREEK TRUNK TO SWALLOW DR) Brentwood 290,000 50
TM-01 TWO MILE CREEK OUTFALL SANITARY RELIEF Various 750,000 53
UPPER RIVER DES PERES AND RIVER DES PERES TRIBUTARIES STORAGE TUNNEL Various 400,000 54
UPPER RIVER DES PERES AND RIVER DES PERES TRIBUTARIES STORAGE TUNNEL Various 4,000,000 55
WW-2 AND WW-3 WARSON WOODS SANITARY RELIEF Various 200,000 56
ARV ELLEN SANITARY RELIEF (TESSON CREEK ESTATES DR TO MADAFORD LN) Unincorporated 734,000 57
BADEN AND MILL CREEK ORS PUMP STATIONS - PUMP REHABILITATION St. Louis City 465,000 58
BIDDLE 1307 COMBINED SEWER AND JUNCTION CHAMBER REPAIR St. Louis City 900,000 59
BISSELL & LEMAY WWTF FLUIDIZED BED INCINERATORS Various 171,000,000 60
BISSELL - COLDWATER - MISSOURI - MERAMEC PUBLIC I/I REDUCTION (2023) CONTRACT F Various 2,740,000 61
BISSELL POINT WWTF FINE SCREEN, CONCRETE AND GATE IMPROVEMENTS St. Louis City 19,934,000 62
BLACK CREEK - HADDINGTON COURT RELIEF SEWERS Ladue 13,100,000 63
BURNING TREE INFRASTRUCTURE REPAIR (N. WATERFORD DR TO FOX RUN DR) Florissant 404,000 64
PROJECT LISTING
6660 - SANITARY REPLACEMENT FUND
FY24
228
PROJECT NAME MUNICIPALITY COST ESTIMATE PAGE (1)
PROJECT LISTING
6660 - SANITARY REPLACEMENT FUND
FY24
CAULKS CREEK FORCEMAIN REHABILITATION (HOG HOLLOW RD TO JOHN PELLET CT)Various 2,000,000 65
CAULKS CREEK PUMP STATION B (P-751) RELOCATION Chesterfield 2,000,000 66
CLARK AVE SANITARY RELIEF (LACLEDE STA RD TO YEATMAN AVE)Webster Groves 1,272,000 67
COLDWATER CREEK WWTF REPAIRS AND IMPROVEMENTS (2023)Unincorporated 5,000,000 68
CONWAY ROAD SANITARY RELIEF (CONWAY LN TO DWYER AVE)Ladue $ 551,000 69
CSO - BRENTWOOD AND RED BUD AVE CSO INTERCEPTOR (I-118)/OUTFALL (L-111) ELIMINATION AND SEWER
SEPARATION
Richmond Heights 3,059,000 70
DANIEL BOONE - LAWNVIEW CREEK I/I REDUCTION Unincorporated 480,000 73
EASEMENT ACQUISITION FOR WASTEWATER PROJECTS (2024) Various 5,800,000 74
EDMUNDSON SANITARY RELIEF (EDMUND AVE TO BATAAN DR) Woodson Terrace 2,631,000 75
FRIEDENS (PARTIAL) I/I REDUCTION (CHAIN OF ROCKS DR AND FONTAINE PL) Bellefontaine Neighbors 2,141,000 76
GC-06 GRAVOIS CREEK TO BRIARSTONE AND GATES SANITARY RELIEF PHASE II Various 4,598,000 77
GRAND GLAIZE WWTF REPAIRS AND IMPROVEMENTS (2024) Valley Park 2,654,000 78
GRAVIOS CREEK SANITARY TRUNK RELOCATION AND STREAM STABILIZATION (AFFTON ATHLETIC
COMPLEX TO GREEN PK IND DR)
Unincorporated 2,990,000 79
HARLEM BADEN RELIEF PHASE IV (HEBERT) - HAMILTON TO DARVER TRUNK SEWER Various 13,500,000 80
HARLEM CITYSHED MITIGATION BASINS (ASHLAND AND ESSEX) - SEPARATION SEWERS Various 4,000,000 81
INFRASTRUCTURE REPAIRS (FACILITIES) (2024)Various 3,000,000 82
INFRASTRUCTURE REPAIRS (REHABILITATION) (2024) CONTRACT A Various 4,000,000 83
INFRASTRUCTURE REPAIRS (REHABILITATION) (2024) CONTRACT B Various 4,000,000 84
INFRASTRUCTURE REPAIRS (REHABILITATION) (2024) CORPS CSO PROGRAM Various 1,000,000 85
INFRASTRUCTURE REPAIRS (WASTEWATER) (2024) Various 7,000,000 86
LAMBERT AIRPORT RESTRICTED ACCESS ASSETS INSPECTION AND REPAIR Unincorporated 2,000,000 87
LEMAY NO. 3 PUMP STATION AND FORCE MAIN Unincorporated 2,047,000 89
LEMAY NO. 3 PUMP STATION AND FORCE MAIN Unincorporated 35,000,000 90
LEMAY WWTF REPAIRS AND IMPROVEMENTS (2023) (GRIT TANKS AND SECONDARY CLARIFIER DUCT BANK) Unincorporated 5,300,000 91
LOWER MERAMEC RIVER SYSTEM IMPROVEMENTS - BAUMGARTNER TO FENTON WWTF TUNNEL Various 62,000,000 92
LOWER MERAMEC WWTF EXPANSION PHASE II Unincorporated 29,300,000 93
LOWER MIDDLE RIVER DES PERES ORS SCADA PLC AND NETWORK UPGRADES St. Louis City 3,067,000 94
MCCUTCHEON RD AND THORNDELL SANITARY RELIEF Richmond Heights 1,285,000 95
MISSISSIPPI FLOODWALL ORS PUMP STATIONS - LADDER REPLACEMENTS St. Louis City 1,092,000 96
N CLAY 728 SANITARY RELOCATION Kirkwood 500,000 97
NORMANDIE SANITARY RELIEF (PAGE AVE TO SAINT CHARLES ROCK ROAD) Unincorporated 6,000,000 98
SPOEDE ROAD SANITARY SEWER IMPROVEMENTS Creve Coeur 520,000 100
ST. JOACHIM'S SANITARY RELIEF (ST. GENEVIEVE LN TO LYNROS DR) St. Ann 3,059,000 101
ST. MATTHIAS SANITARY RELIEF (ST. SHAWN LN TO STONEHARD DR) St. Ann 1,352,000 102
SUTHERLAND LANSDOWNE COMBINED SEWER REPLACEMENT St. Louis City 1,389,000 103
TM-01 TWO MILE CREEK OUTFALL SANITARY RELIEF Various 14,000,000 104
UPPER BADEN SANITARY RELIEF (JENNINGS STATION RD TO OAKRIDGE BLVD) Northwoods 4,282,000 105
UPPER FISHPOT EAST SANITARY RELIEF (FIELD AVE TO WOLFF LN) Ellisville 2,680,000 106
VALLEY SANITARY RELIEF PHASE III Various 4,160,000 107
VALLEY VIEW PUMP STATION (P-734) REPLACEMENT Wildwood 942,000 108
WESTON PLACE PUMP STATION (P-771) IMPROVEMENTS Town and Country 2,459,000 109
WILDWOOD MANHOLE REPLACEMENT Wildwood 900,000 110
WILTON PUMP STATION (P-412) REPLACEMENT AND STORAGE Kirkwood 1,337,000 111
WOODSON SANITARY RELIEF (FLORA AVE TO LACKLAND RD) Overland 1,922,000 112
WW-2 AND WW-3 WARSON WOODS SANITARY RELIEF Various 8,000,000 113
CROSS TIMBERS #705 SANITARY REPLACEMENT Town and Country 642,000 Carryover, no page
NUMBER OF PROJECTS: 98 FUND TOTAL:$525,607,500
(1) The Page refers to the page number in the Budget Supplement Appendix 98
229
FY24 BUDGET
230
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 Fund
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
231
$‐
$10,000
$20,000
$30,000
$40,000
$50,000
$60,000
$70,000
Fund Balance
Interest, Fees, Misc.
Taxes
STORMWATER ‐FUNDS CONSOLIDATED
Revenue Trends
($s in thousands)
This analysis of MSD’s revenue compares actual revenues received in FY21 and FY22, forecasted for FY23, budgeted for FY24 and projected for
FY25 and FY26.
The Stormwater funds acquired revenue through ad valorem taxes for operations of the District's stormwater utility, including stormwater system
operation and maintenance, rehabilitation and limited construction of infrastructure and other captial improvements, and an opeating reserve.
There are currently two of these funds (5110 ‐Stormwater Regulatory Fund and 5120‐Distictwide Stormwater Fund) either collecting tax revenue,
using or holding tax revenue balances. Ad valorem taxes based on current property assessed valuation provided by the City of St. Louis and St.
Louis County are projected to remain flat through the projections period. The Tax Ordinance found at the back of this book provides more detail
about this funding source.
Interest and other miscellaneous revenue contributes small but consistent levels of revenue in these funds with an estimated increase in the
projected years due to the expected grant funds for reimbursement for stormwater projects.
The reduction in fund balance in FY21, FY23, and FY25 through FY26 is due to planned spend down of balances in those funds mostly due to
fluctuations in capital projects.
232
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 $34,489,729 $34,364,860 $33,530,183 $37,249,798 $33,248,856
Taxes 35,475,118 36,036,039 35,388,418 37,225,375 38,158,640 38,158,640 38,158,640
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 40,501,078 45,485,227 47,411,007
Contractual Services 515,760 525,464 530,826 225,221 572,380 572,380 572,380
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 36,781,463 49,486,168 58,209,230
Net Operating Income (Loss) (5,358,091) 98,007 (9,401,073) (835,926) 3,719,615 (4,000,942) (10,798,223)
Interfund Transfers (19,557)8,235 -1,249 ---
Increase (Decrease) in Fund Bal. (5,377,648) 106,242 (9,401,073) (834,678) 3,719,615 (4,000,942) (10,798,223)
Percentage of Change -14% --27%-2%11%-11%-32%
FUND BALANCE E.O.P.$34,258,618 $34,364,860 $25,088,656 $33,530,183 $37,249,798 $33,248,856 $22,450,633
233
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 $6,829,652 $6,551,261 $6,634,286 $5,386,868 $4,112,844
Taxes 5,946,484 6,031,864 5,881,778 6,237,066 6,346,498 6,346,498 6,346,498
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 6,404,668 6,388,269 6,370,737
Contractual Services 86,498 88,021 88,227 37,318 95,197 95,197 95,197
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 7,652,086 7,662,293 7,878,806
Net Operating Income (Loss) (2,731,753) (711,009) (929,429) 83,490 (1,247,418) (1,274,023) (1,508,068)
Interfund Transfers (6,212)1,202 -(466)---
Increase (Decrease) in Fund Bal. (2,737,965) (709,806) (929,429) 83,025 (1,247,418) (1,274,023) (1,508,068)
Percentage of Change -27%-10%-14%1%-19%-24%-37%
FUND BALANCE E.O.P.$7,261,068 $6,551,261 $5,900,223 $6,634,286 $5,386,868 $4,112,844 $2,604,776
234
PROJECT NAME MUNICIPALITY COST ESTIMATE PAGE (1)
GENERAL SERVICES AGREEMENT - WATER QUALITY SUPPORT SERVICES (2024)Various $150,000 141
STORMWATER QUALITY GREEN INFRASTRUCTURE - SMALL GRANT RAINSCAPING PROGRAM Various 200,000 167
GRAND GLAIZE CREEK WATERSHED INITIATIVE Various 200,000 Carryover, no page
NUMBER OF PROJECTS: 3 FUND TOTAL :$550,000
(1) The Page refers to the page number in the Budget Supplement Appendix 3
PROJECT LISTING
5110 - STORMWATER REGULATORY FUND
FY24
235
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 $27,660,077 $27,813,599 $26,895,897 $31,862,930 $29,136,012
Taxes 29,528,633 30,004,175 29,506,639 30,988,308 31,812,142 31,812,142 31,812,142
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 34,096,411 39,096,958 41,040,269
Contractual Services 429,262 437,444 442,600 187,902 477,182 477,182 477,182
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 29,129,377 41,823,876 50,330,424
Net Operating Income (Loss) (2,703,497) 809,016 (8,471,644) (919,416) 4,967,034 (2,726,918) (9,290,155)
Interfund Transfers (186,974)7,032 -1,714 ---
Increase (Decrease) in Fund Bal. (2,890,471) 816,048 (8,471,644) (917,702) 4,967,034 (2,726,918) (9,290,155)
Percentage of Change -10%3%-31%-3%18%-9%-32%
FUND BALANCE E.O.P.$26,997,551 $27,813,599 $19,188,433 $26,895,897 $31,862,930 $29,136,012 $19,845,857
236
PROJECT NAME MUNICIPALITY COST ESTIMATE PAGE (1)
LAMBERT AIRPORT RESTRICTED ACCESS ASSETS INSPECTION AND REPAIR Unincorporated $500,000 88
HALL STREET STORM SEWERS St. Louis City $300,000 143
STORMWATER ASSET INVESTIGATIONS (2022)Various $800,000 146
EASEMENT ACQUISITION FOR STORMWATER PROJECTS (2024)Various $280,000 153
STORMWATER INFRASTRUCTURE REPAIRS (2024)Various $5,000,000 165
STORMWATER INFRASTRUCTURE REPAIRS (REHABILITATION) (2024)Various $2,000,000 166
NUMBER OF PROJECTS: 6 FUND TOTAL:$8,880,000
(1) The Page refers to the page number in the Budget Supplement Appendix 6
PROJECT LISTING
5120 - DISTRICTWIDE STORMWATER FUND
FY24
Note : Indicated projects have split funding, which include both wastewater and stormwater work. These projects are counted in their respective funds, wastewater and
stormwater, but are counted as one project in the summary.
237
METROPOLITAN ST. LOUIS SEWER DISTRICT
CHANGES IN FUND BALANCE
5130 - Stormwater Operations and Maintenance Fund
FY21 FY22 FY23 FY23 FY24 FY25 FY26
Actual Actual Budget Forecast Budget Budget Budget
FUND BALANCE B.O.P.$(250,789)$-$-$-$-$--
Total Revenues -------
Construction and Engineering (77,159)------
Total Expenditures (77,159)------
Net Operating Income (Loss) 77,159 ------
Interfund Transfers 173,630 ------
Increase (Decrease) in Fund Bal.250,789 ------
Percentage of Change -100% - - - - - -
FUND BALANCE E.O.P.$-$-$-$-$-$--
238
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
239
$‐
$2,000
$4,000
$6,000
$8,000
$10,000
$12,000
$14,000
$16,000
$18,000
Fund Balance
Interest, Fees, Misc.
Taxes
OPERATION, MAINTENANCE AND CONSTRUCTION IMPROVEMENT FUNDS CONSOLIDATED
Revenue Trends
($s in thousands)
This analysis of MSD’s revenue compares actual revenues received in FY21 and FY22, forecasted for FY23, budgeted for FY24 and projected for
FY25 and FY26.
This graph only includes Operation, Maintenance and Construction Improvement funds, and they receive, or at one time received, property tax
revenues. There are currently 16 of these funds either collecting tax revenue, using or holding tax revenue balances. Stormwater capital projects
are largely funded through prior year taxes collected and held in fund balances. Ad valorem taxes based on current property assessed valuation
provided by the City of St. Louis and St. Louis County are projected to remain flat through the projections period. In FY17,the OMCI funds' tax
rates where set to zero, and a new Stormwater Operations and Maintenance Property Tax, approved by voters in April 2016, was levied to collect
taxes in the Districtwide Stormwater Fund for the first time. In FY21 six of the subdistricts restarted tax assessment to assist with projects required
in their area. In FY23 a seventh subdistrict will restart tax assessment. These seven subdistrict assessments will result in tax revenue amounting to
$10.7 million dollars at varying rates from 2.7 to 10 cents per $100 assessed valuation. The tax ordinance found at the back of this book provides
more detail about this funding source.
Interest and other miscellaneous revenue contributes small but consistent levels of revenue in these funds.
Actual FY21, Actual FY22,Forecast FY23 and the FY26 budget include an increase in fund balance due to restarting those 7 subdistrict assessments. In
FY24 construction and engineering budgets in these funds exceed this additional revenue, but in FY25 an increase in fund balance is again anticipated.
240
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 $15,348,219 $15,388,791 $18,445,476 $12,934,915 $14,308,652
Taxes 8,255,566 8,471,443 9,834,062 10,315,142 10,728,296 10,728,296 10,728,296
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 10,889,810 10,900,600 10,944,199
Contractual Services 120,951 125,745 147,511 64,876 160,924 --
Construction and Engineering 5,561,355 5,459,579 7,286,244 6,839,325 14,348,500 8,105,500 7,448,000
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 16,400,371 9,526,862 8,581,525
Net Operating Income (Loss) 2,110,236 1,833,168 1,394,026 3,056,684 (5,510,561) 1,373,738 2,362,674
Interfund Transfers (5,114) (59,901)-----
Increase (Decrease) in Fund Bal.2,105,121 1,773,267 1,394,026 3,056,684 (5,510,561) 1,373,738 2,362,674
Percentage of Change 18%13%9%20%-30%11%17%
FUND BALANCE E.O.P.$13,615,525 $15,388,791 $16,742,244 $18,445,476 $12,934,915 $14,308,652 $16,671,326
241
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 $39,597 $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 $39,992 $32,217 $32,539 $32,861 $33,184
242
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 $2,029,442 $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 $2,049,736 $2,127,453 $416,932 $317,157 $263,121
243
PROJECT NAME MUNICIPALITY COST ESTIMATE PAGE (1)
CLAYTON CITY HALL STORM SEWER Clayton $1,590,000 148
NUMBER OF PROJECTS: 1 FUND TOTAL:$1,590,000
(1)The Page refers to the page number in the Budget Supplement Appendix 1
PROJECT LISTING
CLAYTON CENTRAL OMCI FUND - 5563
FY24
244
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 $1,772,428 $1,622,261 $2,209,192 $1,812,443 $2,767,892
Taxes 2,163,750 2,202,474 2,048,662 2,315,642 2,254,956 2,254,956 2,254,956
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 2,274,979 2,282,192 2,295,759
Contractual Services 31,310 32,255 30,730 13,025 33,824 --
Construction and Engineering 871,847 1,993,594 1,676,519 1,650,971 2,254,681 1,071,681 1,417,000
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 2,671,728 1,326,742 1,599,850
Net Operating Income (Loss) 1,207,077 6,748 91,435 586,930 (396,749) 955,450 695,909
Interfund Transfers -------
Increase (Decrease) in Fund Bal.1,207,077 6,748 91,435 586,930 (396,749) 955,450 695,909
Percentage of Change 296% -5%36%-18%53%25%
FUND BALANCE E.O.P.$1,615,513 $1,622,261 $1,863,863 $2,209,192 $1,812,443 $2,767,892 $3,463,801
245
PROJECT NAME MUNICIPALITY COST ESTIMATE PAGE (1)
COLDWATER CREEK OMCI STORMWATER DESIGN (2024) (CONTRACT A)Various $420,000 139
COLDWATER CREEK OMCI REIMBURSEMENTS PROGRAM Various $1,071,681 149
FAIRWAY CT 3901 BANK STABILIZATION St. Ann $518,000 155
SHERWOOD DR. #2790 STORM SEWER Unincorporated $245,000 164
NUMBER OF PROJECTS: 4 FUND TOTAL:$2,254,681
4
(1)The Page refers to the page number in the Budget Supplement Appendix
PROJECT LISTING
5564 - COLDWATER CREEK OMCI FUND
FY24
246
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 $205,532 $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 $207,587 $200,389 $202,393 $204,397 $5,000
247
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 $5,185,102 $5,039,634 $6,479,493 $4,030,425 $4,849,104
Taxes 3,898,842 3,992,700 4,021,105 4,117,035 4,349,820 4,349,820 4,349,820
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 4,401,825 4,406,542 4,428,683
Contractual Services 57,797 60,079 60,317 26,087 65,247 --
Construction and Engineering 3,317,735 2,064,251 2,903,164 2,469,887 5,945,226 3,042,226 2,749,000
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 6,850,893 3,587,863 3,196,789
Net Operating Income (Loss) 287,745 1,413,236 563,186 1,439,859 (2,449,067) 818,679 1,231,895
Interfund Transfers - (53,187)-----
Increase (Decrease) in Fund Bal.287,745 1,360,049 563,186 1,439,859 (2,449,067) 818,679 1,231,895
Percentage of Change 8%37%11%29%-38%20%25%
FUND BALANCE E.O.P.$3,679,585 $5,039,634 $5,748,289 $6,479,493 $4,030,425 $4,849,104 $6,080,999
248
PROJECT NAME MUNICIPALITY COST ESTIMATE PAGE (1)
DEER CREEK OMCI STORMWATER DESIGN (2024) (CONTRACT A)Various $820,000 140
DANIEL ROAD STORM SEWER RELIEF Ladue 624,000 150
DEER CREEK OMCI REIMBURSEMENTS PROGRAM Various 2,054,226 151
EAST ESSEX AVE 802 - 804 STORM SEWER Glendale 318,000 154
HIGHGATE - ENFIELD STORM SEWER Olivette 612,000 159
OUTER LADUE AND CHIPPER STORM SEWER Frontenac 538,000 161
QUAILWAYS DR. #8 CHANNEL IMPROVEMENTS Creve Coeur 575,000 162
WHITEHALL CT - PINE AVE STORM SEWER Brentwood 263,000 171
LITZSINGER #10412 STORM SEWER IMPROVEMENTS Frontenac 141,000 Carryover, no page
NUMBER OF PROJECTS: 9 FUND TOTAL:$5,945,226
9
(1)The Page refers to the page number in the Budget Supplement Appendix
PROJECT LISTING
5566 - DEER CREEK OMCI FUND
FY24
249
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 $535,458 $476,029 $949,683 $1,012,346 $206,826
Taxes (6,338) (1,295) 1,521,689 1,521,689 1,658,478 1,658,478 1,658,478
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 1,670,314 1,673,293 1,681,105
Contractual Services (57)2 22,825 11,580 24,877 --
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 1,607,651 2,478,813 116,326
Net Operating Income (Loss) (59,035) (378,410) 360,982 473,654 62,663 (805,520) 1,564,779
Interfund Transfers -------
Increase (Decrease) in Fund Bal.(59,035) (378,410) 360,982 473,654 62,663 (805,520) 1,564,779
Percentage of Change -6%-44%67%100%7%-80%757%
FUND BALANCE E.O.P.$854,439 $476,029 $896,440 $949,683 $1,012,346 $206,826 $1,771,605
250
PROJECT NAME MUNICIPALITY COST ESTIMATE PAGE (1)
GRAVOIS CREEK OMCI STORMWATER DESIGN (2023) Various $135,000 142
GRANTWOOD STORM SEWER IMPROVEMENTS Grantwood Village 500,000 157
GRAVOIS CREEK OMCI REIMBURSEMENTS PROGRAM Various 787,127 158
NUMBER OF PROJECTS: 3 FUND TOTAL:$1,422,127
(1)The Page refers to the page number in the Budget Supplement Appendix 3
PROJECT LISTING
5571 - GRAVOIS CREEK OMCI FUND
FY24
251
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 $284,843 $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 $287,692 $277,453 $280,227 $283,002 $285,776
252
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 $1,174,697 $1,102,607 $1,046,118 $1,330,339 $1,746,574
Taxes 651,865 688,741 715,795 721,189 810,169 810,169 810,169
Interest on Investments 440 (24,913) 11,556 (593) 11,964 15,455 11,803
Total Revenues 652,305 663,828 727,351 720,596 822,133 825,625 821,972
Contractual Services 9,226 9,947 10,737 3,757 12,153 --
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 195,571 199,031 764,066 777,086 537,912 409,390 2,134,522
Net Operating Income (Loss) 456,734 464,797 (36,716) (56,490) 284,221 416,235 (1,312,550)
Interfund Transfers -------
Increase (Decrease) in Fund Bal.456,734 464,797 (36,716) (56,490) 284,221 416,235 (1,312,550)
Percentage of Change 252%73%-3%-5%27%31%-75%
FUND BALANCE E.O.P.$637,810 $1,102,607 $1,137,981 $1,046,118 $1,330,339 $1,746,574 $434,024
253
PROJECT NAME MUNICIPALITY COST ESTIMATE PAGE (1)
DENNIS AND KAPPEL STORM SEWER Unincorporated $422,000 152
NUMBER OF PROJECTS: 1 FUND TOTAL:$422,000
1
(1)The Page refers to the page number in the Budget Supplement Appendix
PROJECT LISTING
5576 - MALINE CREEK OMCI FUND
FY24
254
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 $434,587 $408,131 $572,705 $710,169 $204,127
Taxes 302,563 294,491 298,601 317,773 321,784 321,784 321,784
Interest on Investments 161 (13,679)4,915 (1,293)6,318 6,314 7,099
Total Revenues 302,724 280,812 303,516 316,480 328,102 328,098 328,883
Contractual Services 4,430 4,470 4,479 2,227 4,827 --
Construction and Engineering 70,478 148,421 149,498 148,421 154,288 782,288 -
Interfund Labor Transfers 2,028 2,652 30,810 1,258 31,523 51,851 28,043
Total Expenditures 76,936 155,542 184,787 151,906 190,638 834,139 28,043
Net Operating Income (Loss) 225,788 125,270 118,729 164,574 137,464 (506,042) 300,840
Interfund Transfers -------
Increase (Decrease) in Fund Bal.225,788 125,270 118,729 164,574 137,464 (506,042) 300,840
Percentage of Change 396%44%27%40%24%-71%147%
FUND BALANCE E.O.P.$282,861 $408,131 $553,316 $572,705 $710,169 $204,127 $504,967
255
PROJECT NAME MUNICIPALITY COST ESTIMATE PAGE (1)
SUGAR CREEK OMCI REIMBURSEMENTS PROGRAM Various $154,288 168
NUMBER OF PROJECTS: 1 FUND TOTAL:$154,288
(1)The Page refers to the page number in the Budget Supplement Appendix 1
PROJECT LISTING
5583 - SUGAR CREEK OMCI FUND
FY24
256
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 $764,155 $958,421 $1,276,074 $82,223 $526,762
Taxes 999,934 1,037,492 976,890 1,056,654 1,056,394 1,056,394 1,056,394
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 1,066,729 1,068,590 1,075,642
Contractual Services 14,513 15,156 14,653 6,181 15,846 --
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 2,260,580 624,051 506,655
Net Operating Income (Loss) (336,313) 374,422 139,028 317,653 (1,193,851) 444,539 568,987
Interfund Transfers -------
Increase (Decrease) in Fund Bal.(336,313) 374,422 139,028 317,653 (1,193,851) 444,539 568,987
Percentage of Change -37%64%18%33%-94%541%108%
FUND BALANCE E.O.P.$584,000 $958,421 $903,183 $1,276,074 $82,223 $526,762 $1,095,749
257
PROJECT NAME MUNICIPALITY COST ESTIMATE PAGE (1)
UNIVERSITY CITY BRANCH OMCI STORMWATER DESIGN (2024) (CONTRACT A) Various $200,000 147
GLENMARY TO WHITE ROSE STORM IMPROVEMENTS Olivette 551,000 156
NORTHEAST BRANCH RDP STORMWATER MANAGEMENT - 7605 ST. CHARLES ROCK ROAD Bel-Nor 600,000 160
TRENTON AVE 9400 BLOCK CHANNEL IMPROVEMENTS Overland 201,000 169
UNIVERSITY CITY OMCI REIMBURSEMENTS PROGRAM Various 498,781 170
NUMBER OF PROJECTS: 5 FUND TOTAL:$2,050,781
(1)The Page refers to the page number in the Budget Supplement Appendix 5
PROJECT LISTING
5584 - UNIVERSITY CITY OMCI FUND
FY24
258
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 $1,439 $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%-100% -1%1%1%
FUND BALANCE E.O.P.$465,439 $265,015 $- $264,642 $267,288 $269,935 $272,581
259
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 $215,585 $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 $217,741 $209,279 $56,602 $57,155 $918
260
PROJECT NAME MUNICIPALITY COST ESTIMATE PAGE (1)
HILLSDALE DR #7501 STORM SEWER Greendale $154,000 144
NUMBER OF PROJECTS: 1 FUND TOTAL:$154,000
1
(1)The Page refers to the page number in the Budget Supplement Appendix
PROJECT LISTING
5589 - WELLSTON OMCI FUND
FY24
261
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 $1,665,234 $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 $1,681,887 $1,622,014 $1,638,235 $1,654,455 $1,670,675
262
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 $261,691 $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 $264,308 $274,444 $277,188 $279,933 $282,677
263
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 $327,165 $324,625 $462,449 $339,276 $457,765
Taxes 251,194 256,929 251,320 265,157 276,695 276,695 276,695
Interest on Investments 88 (10,218)3,789 (713)3,921 4,355 3,912
Total Revenues 251,283 246,711 255,109 264,444 280,616 281,050 280,607
Contractual Services 3,721 3,832 3,770 2,017 4,150 --
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 56,644 128,124 147,821 126,619 403,789 162,562 687,248
Net Operating Income (Loss) 194,639 118,587 107,289 137,824 (123,173) 118,488 (406,641)
Interfund Transfers -------
Increase (Decrease) in Fund Bal.194,639 118,587 107,289 137,824 (123,173) 118,488 (406,641)
Percentage of Change 1,707%58%33%42%-27%35%-89%
FUND BALANCE E.O.P.$206,038 $324,625 $434,454 $462,449 $339,276 $457,765 $51,124
264
PROJECT NAME MUNICIPALITY COST ESTIMATE PAGE (1)
PEMBROKE DRIVE STORM IMPROVEMENTS Marlborough $224,000 145
SEMINARY OMCI REIMBURSEMENTS PROGRAM Various 131,397 163
NUMBER OF PROJECTS: 2 FUND TOTAL:$355,397
2
(1)The Page refers to the page number in the Budget Supplement Appendix
PROJECT LISTING
5593 - SEM BR OF RIVER DES PERES OMCI FUND
FY24
265
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 $451,263 $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 $455,775 $441,870 $446,289 $450,707 $455,126
266
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.
267
$‐
$20,000
$40,000
$60,000
$80,000
$100,000
$120,000
$140,000
$160,000
$180,000
DEBT SERVICE FUNDS CONSOLIDATED
Revenue Trends
($s in thousands)
Fund Balance
Interest and
Miscellaneous
Revenue Bonds
This analysis of MSD’s revenue compares actual revenues received in FY21 and FY22, forecasted for FY23, budgeted for FY24 and projected for
FY25 and FY26.
The issuance of districtwide revenue bonds is used to fund wastewater capital improvement projects. In FY24, Revenue Bonds represents the bond
proceeds from a $278 million WIFIA loan. Approximately 10% of the proceeds from senior bonds issued were previously required to be placed in
reserve in accordance with MSD’s bond covenants. Future bond issuances are not expected to have this requirement, therefore anticipated reserve
revenue to the Debt Service is not projected. The FY25 & FY26 projection includes proceeds of $157 million & $123 million respectively to be used
to refund existing debt.
Interest revenue in these funds is anticipated to be approximately $386 thousand per year, but is not significant to appear on the graph.
While the major source of cash inflows to this fund group are from user charge revenue transferred from the Wastewater Revenue Fund to pay
principal and interest as it comes due, those inflows are not reflected on this chart since they are originally received into the Wastewater Revenue
Fund. The transfer of that money is planned to closely mirror the expenditures for principal and interest on the debt.
268
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 $43,732,474 $37,061,371 $38,577,410 $38,963,184 $39,630,178
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) 385,774 385,774 385,774
Miscellaneous 12,349 6,488 - 239,862 ---
Total Revenues 7,471,754 56,231,633 28,924,236 28,690,615 385,774 156,987,476 123,058,584
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 2,309,500 159,248,638 126,785,708
Total Expenditures 130,699,106 188,739,660 164,970,920 163,946,142 138,030,550 302,364,956 289,038,760
Net Operating Income (Loss) (123,227,352) (132,508,027) (136,046,684) (135,255,528) (137,644,776) (145,377,480) (165,980,176)
Interfund Transfers 119,745,696 126,994,210 136,484,009 136,771,566 138,030,550 146,044,474 166,353,235
Increase (Decrease) in Fund Bal. (3,481,656) (5,513,817) 437,325 1,516,039 385,774 666,994 373,059
Percentage of Change -8%-13%1%4%1%2%1%
FUND BALANCE E.O.P.$42,575,188 $37,061,371 $44,169,798 $38,577,410 $38,963,184 $39,630,178 $40,003,237
269
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 $13,999,336 $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 $14,139,329 $15,428,914 $15,583,204 $15,737,493 $15,891,782
METROPOLITAN ST. LOUIS SEWER DISTRICT
CHANGES IN FUND BALANCE
2804 - 2004B SRF - Prin & Int - WW
270
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 $3,408,891 $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 0%319%1%-85%1%1%1%
FUND BALANCE E.O.P.$3,399,763 $14,259,678 $3,442,980 $2,101,953 $2,122,972 $2,143,992 $2,165,011
METROPOLITAN ST. LOUIS SEWER DISTRICT
CHANGES IN FUND BALANCE
2812 - 2010B SR Rev Bond - Prin & Int - WW
271
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 $2,717,181 $-$-$-$-
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 $- $2,744,353 $-$-$-$-
METROPOLITAN ST. LOUIS SEWER DISTRICT
CHANGES IN FUND BALANCE
2816 - 2011B SR Rev Bond - Prin & Int - WW
272
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 $3,769,649 $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 $3,807,345 $5,983 $6,043 $6,103 $6,163
METROPOLITAN ST. LOUIS SEWER DISTRICT
CHANGES IN FUND BALANCE
2817 - 2012A SR Rev Bond - Prin & Int - WW
273
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 $9,344,889 $72 $-$-$-
Revenue Bonds -(2,888,153)--- - -
Interest on Investments 22,072 (114,791)93,449 13,040 - - -
Miscellaneous -238 --- - -
Total Revenues 22,072 (3,002,706)93,449 13,040 ---
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) (25,900) (25,900) (25,900)
Interfund Transfers 5,724,900 (369,484) 4,940,350 12,738 25,900 25,900 25,900
Increase (Decrease) in Fund Bal.5,122 (9,290,305)93,449 (72)- - -
Percentage of Change 0%-100%1%-100% - - -
FUND BALANCE E.O.P.$9,290,376 $72 $9,438,338 $-$-$-$-
METROPOLITAN ST. LOUIS SEWER DISTRICT
CHANGES IN FUND BALANCE
2818 - 2012B SR Rev Bond - Prin & Int - WW
274
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 $2,535,382 $41 $-$-$-
Revenue Bonds -(340,213)--- - -
Interest on Investments 10,129 (79,418)25,354 (6,430)- - -
Miscellaneous -226 --- - -
Total Revenues 10,129 (419,404)25,354 (6,430)---
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)- - -
Interfund Transfers 5,280,200 3,184,686 4,581,662 4,588,076 ---
Increase (Decrease) in Fund Bal.4,154 (2,519,608)25,354 (41)- - -
Percentage of Change 0%-100%1%-100% - - -
FUND BALANCE E.O.P.$2,519,650 $41 $2,560,735 $-$-$-$-
METROPOLITAN ST. LOUIS SEWER DISTRICT
CHANGES IN FUND BALANCE
2819 - 2013B SR Rev Bond - Prin & Int - WW
275
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 $1,644,966 $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 0%-8%1%1%1%1%1%
FUND BALANCE E.O.P.$1,643,002 $1,516,591 $1,661,416 $1,533,566 $1,548,902 $1,564,238 $1,579,573
METROPOLITAN ST. LOUIS SEWER DISTRICT
CHANGES IN FUND BALANCE
2820 - 2013A SRF - Prin & Int - WW
276
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 $2,340,267 $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 0%0%1%1%1%1%1%
FUND BALANCE E.O.P.$2,338,637 $2,343,741 $2,363,670 $2,370,200 $2,393,902 $2,417,604 $2,441,306
METROPOLITAN ST. LOUIS SEWER DISTRICT
CHANGES IN FUND BALANCE
2821 - 2015A SRF - Prin & Int - WW
277
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
METROPOLITAN ST. LOUIS SEWER DISTRICT
CHANGES IN FUND BALANCE
2822 - 2015B SR Rev Bond Prin & Int - WW
278
FY21 FY22 FY23 FY23 FY24 FY25 FY26
Actual Actual Budget Forecast Budget Budget Budget
FUND BALANCE B.O.P.$602,369 $624,755 $628,064 $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%0%1%1%1%1%1%
FUND BALANCE E.O.P.$624,755 $626,665 $634,345 $633,425 $639,760 $646,094 $652,428
METROPOLITAN ST. LOUIS SEWER DISTRICT
CHANGES IN FUND BALANCE
2823 - 2016A SRF - Prin & Int - WW
279
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 $1,252,372 $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%0%1%1%1%1%1%
FUND BALANCE E.O.P.$2,277,506 $2,280,073 $1,264,896 $2,304,507 $2,327,552 $2,350,597 $2,373,642
METROPOLITAN ST. LOUIS SEWER DISTRICT
CHANGES IN FUND BALANCE
2824 - 2016B SRF - Prin & Int - WW
280
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
METROPOLITAN ST. LOUIS SEWER DISTRICT
CHANGES IN FUND BALANCE
2825 - 2016C SR Rev Bond - Prin & Int - WW
281
FY21 FY22 FY23 FY23 FY24 FY25 FY26
Actual Actual Budget Forecast Budget Budget Budget
FUND BALANCE B.O.P.$1,967 $435 $2,240 $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%1%467,189%1%1%1%
FUND BALANCE E.O.P.$435 $298 $2,262 $1,392,522 $1,406,447 $1,420,372 $1,434,298
METROPOLITAN ST. LOUIS SEWER DISTRICT
CHANGES IN FUND BALANCE
2826 - 2017A SR Rev Bond - Prin & Int - WW
282
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
METROPOLITAN ST. LOUIS SEWER DISTRICT
CHANGES IN FUND BALANCE
2827 - 2018A WIFIA - Prin & Int - WW
283
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
METROPOLITAN ST. LOUIS SEWER DISTRICT
CHANGES IN FUND BALANCE
2828 - 2018B SRF - Prin & Int - WW
284
FY21 FY22 FY23 FY23 FY24 FY25 FY26
Actual Actual Budget Forecast Budget Budget Budget
FUND BALANCE B.O.P.$50,521 $124,039 $124,623 $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 $125,869 $140,564 $141,969 $143,375 $144,781
METROPOLITAN ST. LOUIS SEWER DISTRICT
CHANGES IN FUND BALANCE
2829 - 2019A SRF - Prin & Int - WW
285
FY21 FY22 FY23 FY23 FY24 FY25 FY26
Actual Actual Budget Forecast Budget Budget Budget
FUND BALANCE B.O.P.$29,853 $18,556 $19,257 $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%1%1,702%1%1%1%
FUND BALANCE E.O.P.$18,556 $10,761 $19,450 $193,916 $195,856 $197,795 $199,734
METROPOLITAN ST. LOUIS SEWER DISTRICT
CHANGES IN FUND BALANCE
2830 - 2019B SR Rev Bond - Prin & Int - WW
286
FY21 FY22 FY23 FY23 FY24 FY25 FY26
Actual Actual Budget Forecast Budget Budget Budget
FUND BALANCE B.O.P.$29,051 $32,229 $33,895 $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%1%447,572%1%1%1%
FUND BALANCE E.O.P.$32,229 $116 $34,234 $519,298 $524,491 $529,684 $534,877
METROPOLITAN ST. LOUIS SEWER DISTRICT
CHANGES IN FUND BALANCE
2831 - 2019C SR Ref Taxable Rev Bond - Prin & Int - WW
287
FY21 FY22 FY23 FY23 FY24 FY25 FY26
Actual Actual Budget Forecast Budget Budget Budget
FUND BALANCE B.O.P.$- $48,302 $48,566 $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 $49,052 $92,531 $93,456 $94,382 $95,307
METROPOLITAN ST. LOUIS SEWER DISTRICT
CHANGES IN FUND BALANCE
2832 - 2020A SRF - Prin & Int - WW
288
FY21 FY22 FY23 FY23 FY24 FY25 FY26
Actual Actual Budget Forecast Budget Budget Budget
FUND BALANCE B.O.P.$- $31,694 $33,139 $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%1%592,411%1%1%1%
FUND BALANCE E.O.P.$31,694 $70 $33,470 $414,757 $418,905 $423,052 $427,200
METROPOLITAN ST. LOUIS SEWER DISTRICT
CHANGES IN FUND BALANCE
2833 - 2020B SR Rev Bond - Prin & Int - WW
289
FY21 FY22 FY23 FY23 FY24 FY25 FY26
Actual Actual Budget Forecast Budget Budget Budget
FUND BALANCE B.O.P.$- $40,010 $40,256 $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 $40,658 $105,793 $106,850 $107,908 $108,966
METROPOLITAN ST. LOUIS SEWER DISTRICT
CHANGES IN FUND BALANCE
2834 - 2021A SRF - Prin & Int - WW
290
FY21 FY22 FY23 FY23 FY24 FY25 FY26
Actual Actual Budget Forecast Budget Budget Budget
FUND BALANCE B.O.P.$- $35,009 $42,865 $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 $43,294 $1,074,957 $1,085,706 $1,096,456 $1,107,205
METROPOLITAN ST. LOUIS SEWER DISTRICT
CHANGES IN FUND BALANCE
2835 - 2021B SRF - Prin & Int - WW
291
FY21 FY22 FY23 FY23 FY24 FY25 FY26
Actual Actual Budget Forecast Budget Budget Budget
FUND BALANCE B.O.P.$-$- $100,000 $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 $101,000 $25,952 $26,211 $26,471 $26,731
METROPOLITAN ST. LOUIS SEWER DISTRICT
CHANGES IN FUND BALANCE
2836 - 2021C SR DP Ref Rev Bond - Prin & Int - WW
292
FY21 FY22 FY23 FY23 FY24 FY25 FY26
Actual Actual Budget Forecast Budget Budget Budget
FUND BALANCE B.O.P.$-$- $456,537 $-$-$-$-
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.$-$- $461,103 $-$-$-$-
METROPOLITAN ST. LOUIS SEWER DISTRICT
CHANGES IN FUND BALANCE
2837 - 2021D SRF - Prin & Int - WW
293
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 $249,906
METROPOLITAN ST. LOUIS SEWER DISTRICT
CHANGES IN FUND BALANCE
2838 - 2022A SR DP Ref Rev Bond - Prin & Int - WW
294
FY21 FY22 FY23 FY23 FY24 FY25 FY26
Actual Actual Budget Forecast Budget Budget Budget
FUND BALANCE B.O.P.$-$-$-$- $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 $51,500
METROPOLITAN ST. LOUIS SEWER DISTRICT
CHANGES IN FUND BALANCE
2839 - 2022B SR Rev Bond - Prin & Int - WW
295
FY21 FY22 FY23 FY23 FY24 FY25 FY26
Actual Actual Budget Forecast Budget Budget Budget
FUND BALANCE B.O.P.$-$-$-$- $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 $51,500
METROPOLITAN ST. LOUIS SEWER DISTRICT
CHANGES IN FUND BALANCE
2840 - 2022C SRF - Prin & Int - WW
296
FY21 FY22 FY23 FY23 FY24 FY25 FY26
Actual Actual Budget Forecast Budget Budget Budget
FUND BALANCE B.O.P.$-$-$-$- $50,000 $50,500 $332,220
Interest on Investments - - -424 500 500 500
Total Revenues - - -424 500 500 500
Principal Payments - - - - - -5,045,000
Interest Payments -- 164,534 259,549 1,437,500 1,437,500 1,421,800
Agency and Other Debt Expense - - - - -(281,220) 614,815
Total Expenditures -- 164,534 259,549 1,437,500 1,156,280 7,081,615
Net Operating Income (Loss) -- (164,534) (259,125) (1,437,000) (1,155,780) (7,081,115)
Interfund Transfers -- 164,534 309,125 1,437,500 1,437,500 7,068,900
Increase (Decrease) in Fund Bal.---50,000 500 281,720 (12,215)
Percentage of Change - - - -1%558%-4%
FUND BALANCE E.O.P.$-$-$- $50,000 $50,500 $332,220 $320,005
METROPOLITAN ST. LOUIS SEWER DISTRICT
CHANGES IN FUND BALANCE
2841 - 2022D SRF - Prin & Int - WW
297
FY21 FY22 FY23 FY23 FY24 FY25 FY26
Actual Actual Budget Forecast Budget Budget Budget
FUND BALANCE B.O.P.$-$-$-$- $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 $37,122
METROPOLITAN ST. LOUIS SEWER DISTRICT
CHANGES IN FUND BALANCE
2842 - 2022E SR Rev Bond - Prin & Int - WW
298
FY21 FY22 FY23 FY23 FY24 FY25 FY26
Actual Actual Budget Forecast Budget Budget Budget
FUND BALANCE B.O.P.$-$-$-$- $6,635,000 $6,701,350 $6,767,700
Revenue Bonds -- 28,486,911 28,486,911 ---
Interest on Investments - - -(40,223)66,350 66,350 66,350
Total Revenues - -28,486,911 28,446,688 66,350 66,350 66,350
Principal Payments -- 3,992,000 3,992,000 ---
Interest Payments - - - -1,152,000 1,152,000 1,152,000
Agency and Other Debt Expense -- 28,486,911 28,486,911 ---
Total Expenditures -- 32,478,911 32,478,911 1,152,000 1,152,000 1,152,000
Net Operating Income (Loss) -- (3,992,000) (4,032,223) (1,085,650) (1,085,650) (1,085,650)
Interfund Transfers -- 3,992,000 10,667,223 1,152,000 1,152,000 1,152,000
Increase (Decrease) in Fund Bal.---6,635,000 66,350 66,350 66,350
Percentage of Change - - - -1%1%1%
FUND BALANCE E.O.P.$-$-$- $6,635,000 $6,701,350 $6,767,700 $6,834,050
METROPOLITAN ST. LOUIS SEWER DISTRICT
CHANGES IN FUND BALANCE
2843 - 2023A SR DP Ref Rev Bond - Prin & Int - WW
299
FY21 FY22 FY23 FY23 FY24 FY25 FY26
Actual Actual Budget Forecast Budget Budget Budget
FUND BALANCE B.O.P.$-$-$-$-$-$-$-
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 -- 6,585,000 - - - -
Increase (Decrease) in Fund Bal.---- - - -
Percentage of Change - - - - ---
FUND BALANCE E.O.P.$-$-$-$-$-$-$-
METROPOLITAN ST. LOUIS SEWER DISTRICT
CHANGES IN FUND BALANCE
2844 - 2023B WIFIA - Prin & Int - WW
300
FY21 FY22 FY23 FY23 FY24 FY25 FY26
Actual Actual Budget Forecast Budget Budget Budget
FUND BALANCE B.O.P.$-$- $150,000 $-$-$-$-
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 - -1% - - - -
FUND BALANCE E.O.P.$-$- $151,500 $-$-$-$-
METROPOLITAN ST. LOUIS SEWER DISTRICT
CHANGES IN FUND BALANCE
2846 - 2026A SR DP Ref Rev Bond - Prin & Int - WW
301
FY21 FY22 FY23 FY23 FY24 FY25 FY26
Actual Actual Budget Forecast Budget Budget Budget
FUND BALANCE B.O.P.$-$-$-$-$-$-$-
Revenue Bonds - - - - -156,601,702 -
Total Revenues - - - - -156,601,702 -
Interest Payments - - - - - -6,678,000
Agency and Other Debt Expense - - - - -156,601,702 -
Total Expenditures - - - - -156,601,702 6,678,000
Net Operating Income (Loss) - - - - --(6,678,000)
Interfund Transfers - - - - - -6,678,000
Increase (Decrease) in Fund Bal.- - - -- - -
Percentage of Change - - - - - - -
FUND BALANCE E.O.P.$-$-$-$-$-$-$-
METROPOLITAN ST. LOUIS SEWER DISTRICT
CHANGES IN FUND BALANCE
2848 - 2025A SR DP Ref Rev Bond - Prin & Int - WW
302
FY21 FY22 FY23 FY23 FY24 FY25 FY26
Actual Actual Budget Forecast Budget Budget Budget
FUND BALANCE B.O.P.$-$-$-$-$-$-$-
Total Revenues - - - - - - -
Interest Payments - - - - -596,250 6,941,250
Total Expenditures - - - - -596,250 6,941,250
Net Operating Income (Loss) - - - - -(596,250) (6,941,250)
Interfund Transfers - - - - -596,250 6,941,250
Increase (Decrease) in Fund Bal.- - - -- - -
Percentage of Change - - - - - - -
FUND BALANCE E.O.P.$-$-$-$-$-$-$-
METROPOLITAN ST. LOUIS SEWER DISTRICT
CHANGES IN FUND BALANCE
Proposed Principal and Interest Senior Bond 1 - Proposed Principal and Interest Senior Bond 1
303
FY21 FY22 FY23 FY23 FY24 FY25 FY26
Actual Actual Budget Forecast Budget Budget Budget
FUND BALANCE B.O.P.$-$-$-$-$-$-$-
Total Revenues - - - - - - -
Principal Payments - - - - -8,004,070 8,206,460
Interest Payments - - - -1,421,250 4,515,698 6,309,542
Agency and Other Debt Expense - - - -370,000 1,158,056 1,605,283
Total Expenditures - - - -1,791,250 13,677,824 16,121,285
Net Operating Income (Loss) - - - -(1,791,250) (13,677,824) (16,121,285)
Interfund Transfers - - - -1,791,250 13,677,824 16,121,285
Increase (Decrease) in Fund Bal.- - - -- - -
Percentage of Change - - - - - - -
FUND BALANCE E.O.P.$-$-$-$-$-$-$-
METROPOLITAN ST. LOUIS SEWER DISTRICT
CHANGES IN FUND BALANCE
Proposed Principal and Interest SRF Bond 1 - Proposed Principal and Interest SRF Bond 1
304
Debt Service On Existing Debt
Principal
Payments
Net Interest and
Fees
$‐
$50
$100
$150
$200
$250
$300
$350
$400
$450
Mi
l
l
i
o
n
s
Fiscal Year Ended June 30, XXXX
Total Payments including
Projected Bond equals
$138,030,550
FY24 ‐$136,940,631
305
Principal Principal Interest g y
Ended June 30,(beginning of yr)Additions Retirements Payments Gross Debt Fees Subsidy Net Debt
2021 1,639,203,204 250,922,000 69,969,100 64,086,726 134,055,826 1,864,649 (4,528,408) 131,392,067
2022 1,820,156,104 94,070,000 70,467,300 66,038,921 136,506,221 1,872,651 (3,620,725) 134,758,146
2023 1,843,758,804 116,265,000 66,337,500 67,819,839 134,157,339 1,863,440 (3,321,532) 132,699,247
2024 1,893,686,304 69,926,300 $68,000,330 137,926,630 1,939,566 (2,925,565) 136,940,631
2025 1,823,760,004 70,748,000 61,775,028 132,523,028 1,771,217 (2,520,649) 131,773,596
2026 1,753,012,004 80,781,500 63,032,454 143,813,954 2,497,552 (2,105,399) 144,206,106
2027 1,672,230,504 79,437,900 60,324,738 139,762,638 2,264,223 (1,776,472) 140,250,389
2028 1,592,792,604 81,492,200 57,783,686 139,275,886 2,077,996 (1,676,127) 139,677,755
2029 1,511,300,404 83,127,400 55,355,027 138,482,427 1,895,114 (1,649,672) 138,727,869
2030 1,428,173,004 82,438,500 52,858,812 135,297,312 1,708,334 (1,642,857) 135,362,789
2031 1,345,734,504 85,095,800 50,325,090 135,420,890 1,535,851 (1,642,857) 135,313,884
2032 1,260,638,704 85,062,200 47,749,228 132,811,428 1,372,095 (1,642,857) 132,540,666
2033 1,175,576,504 83,030,000 45,133,122 128,163,122 1,210,233 (1,642,857) 127,730,499
2034 1,092,546,504 85,766,300 42,479,014 128,245,314 1,045,378 (1,641,115) 127,649,577
2035 1,006,780,204 83,470,000 39,730,957 123,200,957 891,596 (1,639,373) 122,453,181
2036 923,310,204 81,544,000 36,578,946 118,122,946 771,817 (1,407,932) 117,486,831
2037 841,766,204 83,638,000 33,373,136 117,011,136 656,667 (1,157,204) 116,510,598
2038 758,128,204 83,104,000 30,068,113 113,172,113 550,788 (771,469) 112,951,431
2039 675,024,204 84,462,000 26,696,200 111,158,200 463,816 (385,735) 111,236,282
2040 590,562,204 93,257,670 23,024,609 116,282,279 375,389 - 116,657,668
2041 497,304,534 96,526,789 19,853,495 116,380,284 285,480 - 116,665,763
2042 400,777,745 95,916,513 16,567,390 112,483,903 199,960 - 112,683,863
2043 304,861,232 56,228,921 13,106,437 69,335,358 127,794 - 69,463,152
2044 248,632,312 46,438,095 10,758,048 57,196,144 67,263 - 57,263,407
2045 202,194,216 42,927,121 8,796,351 51,723,472 13,233 - 51,736,704
2046 159,267,095 33,293,085 6,831,947 40,125,032 - - 40,125,032
2047 125,974,010 47,280,078 5,002,204 52,282,282 - - 52,282,282
2048 78,693,932 13,400,191 3,560,091 16,960,282 - - 16,960,282
2049 65,293,741 13,998,521 2,692,848 16,691,369 - - 16,691,369
2050 51,295,220 11,185,166 1,783,879 12,969,044 - - 12,969,044
2051 40,110,054 3,875,227 1,003,043 4,878,269 - - 4,878,269
2052 36,234,828 32,118,809 574,448 32,693,257 - - 32,693,257
2053 4,116,019 4,116,019 125,950 4,241,969 - - 4,241,969
2054 0 - - - - - -
Totals $461,257,000 $2,100,460,204 $1,082,890,107 $3,183,350,311 $29,322,100 -$37,698,804 $3,174,973,607
Includes DNR Fees and Trustee/Dissemination Fee Debt Service Reserve Fund Earnings
Amortization schedule varies slightly due to rounding compared to the Fund Pages
For more detail on the individual bonds see the Annual Comprehensive Financial Report FY22, Note 7 starting at page 48 to page 75.
Metropolitan St. Louis Sewer District
Existing Wastewater System Debt Service Amortization Schedule
Principal payments made with bond proceeds as a result of an advance refunding are not shown in this graph. In addition, projected payments for bonds after
5/31/2023 are not included - 2023B, 2023C, 2023D, 2025A, and Proposed Principal and Interest Bond 1.
Note: The majority of the Debt Service is to meet the obligation of the debt issued for the CIRP requirements most of which are related to
the Consent Decree.
306
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:
307
$‐
$500
$1,000
$1,500
$2,000
$2,500
$3,000
$3,500
$4,000
$4,500
$5,000
SPECIAL FUNDS CONSOLIDATED
Revenue Trends
($s in thousands)
Fund Balance
Interest, Fees, Misc.
This analysis of MSD’s revenue compares actual revenues received in FY21 and FY22, forecasted for FY23, budgeted for FY24 and
projected for FY25 and FY26.
Budgeted and projected interest income is based on the average of beginning and ending fund balances unless cash balances are
expected to be materially different from fund balances. Connection Fees are recorded in the Improvement Fund and estimated
based on historical trends.
Excess funds are retained in fund balances until emergency or other funds are needed. In FY23 the District experienced an
historic flooding event which resulted in a forecasted 36% reduction in the Water Backup Fund balance. The budget FY24 and
projected FY25 and FY26 are estimated to not include those one time events.
The most significant source of cash inflows to this fund group are from user charge revenue not shown in the graph because they
are originally received into the revenue funds and distributed in part to the Special Funds. These transfers are allocated to the
Water Backup fund, the General Insurance Fund, and the Wastewater Emergency fund for the purposes designated by ordinance
for each of these funds.
308
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 $27,136,169 $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 $26,316,036 $22,787,409 $22,504,593 $23,932,354 $26,651,886
309
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 $4,134,056 $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%-70%-64%35%27%45%
FUND BALANCE E.O.P.$2,856,019 $4,072,225 $1,228,505 $1,477,113 $1,999,376 $2,538,222 $3,683,225
310
PROJECT NAME MUNICIPALITY COST ESTIMATE PAGE (1)
PROSPECT HILL LEACHATE PRETREATMENT SYSTEM St. Louis City $590,000 99
NUMBER OF PROJECTS: 1 FUND TOTAL:$590,000
(1)The Page refers to the page number in the Budget Supplement Appendix 1
PROJECT LISTING
4102 - Improvement Fund
FY24
311
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 $11,794,660 $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%-15%-36%1%6%16%
FUND BALANCE E.O.P.$11,171,566 $12,369,627 $10,075,780 $7,921,158 $8,034,979 $8,548,408 $9,952,865
312
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 $7,234,748 $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%10%51%-35%6%2%
FUND BALANCE E.O.P.$5,567,662 $6,511,515 $7,984,319 $9,812,501 $6,397,032 $6,754,364 $6,897,573
313
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 $1,630,962 $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%186%53%191% - -
FUND BALANCE E.O.P.$797,579 $844,870 $4,662,271 $1,295,492 $3,769,249 $3,764,592 $3,768,643
314
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 $2,341,743 $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 $2,365,160 $2,281,146 $2,303,957 $2,326,768 $2,349,580
315
FY24 BUDGET
316
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 Budget Ordinance #16143
and Reconciliation
317
Revenue:Appropriations:
Wastewater Revenue Fund 468,166,427 General Fund 198,191,251
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 733,304
Transfers from Wastewater Revenue Fund: Interfund Labor Transfers 36,270,030
General Fund 191,135,877 Total Operating Budget 250,168,698
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 389,589,248
PROPOSED BUDGET ORDINANCE
FY24
318
PROPOSED FY24 BUDGET ORDINANCE NO. 16143
AN ORDINANCE, repealing and superseding Ordinance No. 15905, 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-nine Million Five Hundred Eighty-nine Thousand Two Hundred Forty-seven Dollars ($389,589,247)
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,
319
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-eight Million One Hundred Ninety-one Thousand Two Hundred Fifty-one
Dollars ($198,191,251) 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 $198,191,251
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
320
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 Four Hundred Three Thousand Three Hundred Thirty-three Dollars ($29,403,333).
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
One Hundred Two Thousand Eighty-six Dollars ($7,102,086) 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 Forty-nine Thousand Three Hundred Seventy-seven Dollars ($20,249,377) for use by the Executive Director.
Section Six (3) – Clayton Central OMCI Fund (5563). For the purpose of providing for Operations, Maintenance, Administration,
321
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
Seventeen Thousand Forty-seven Dollars ($417,047) 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
Five Thousand Six Hundred Sixty-six Dollars ($905,666) 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-five Thousand Five Hundred Twenty-four Dollars ($185,524) 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 Nine Hundred Twelve Dollars ($115,912) 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 Three Hundred Fifty Dollars ($36,350) for use by the Executive Director.
322
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 Nine Thousand Seven Hundred Ninety-nine Dollars ($209,799) 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 Three Hundred Ninety-two Dollars ($48,392) for use by the Executive Director.
SECTION SIX APPROPRIATIONS $ 29,403,333
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
323
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).
324
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).
325
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
326
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)
327
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)
328
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 $389,589,247
329
SUMMARY OF APPROPRIATIONS
FY24
Fund(s) Appropriation
General Fund $198,191,251
Water Backup Insurance and Reimbursement Fund 5,478,000
General Insurance Fund 9,496,113
Improvement Fund 29,481
Stormwater & OMCI Funds 29,403,333
Emergency Funds 39,003
Debt Service Funds 138,030,550
Sanitary Replacement Fund 8,921,516
Total District Appropriations $389,589,247
330
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 #16144
331
TAX ORD I NANCE NO. 16144
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.
332
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 Three Hundred Forty-six Thousand Four Hundred Ninety-
eight Dollars ($6,346,498), which will be produced by the rate of one point fifty-five cents (.0155) per one hundred dollars assessed valuation
for residential property, one point fifty-five cents (.0155) per one hundred dollars assessed valuation for agricultural property, one point fifty-
five cents (.0155) per one hundred dollars assessed valuation for commercial property and one point fifty-five cents (.0155) per one hundred
dollars assessed valuation for personal property, and of which Eight Hundred Thirty-five Thousand Nine Hundred Seventy-two Dollars
($835,972), 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 Five Hundred Ten Thousand Five Hundred Twenty-six Dollars ($5,510,526), 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 One Million Eight Hundred Twelve Thousand One Hundred Forty-Two Dollars ($31,812,142),
which total sum will be produced by the rate of eight point zero one cent (.0801) per one hundred dollars assessed valuation for
residential property, eight point zero one cent (.0801) per one hundred dollars assessed valuation for agricultural property, eight point zero
one cent (.0801) per one hundred dollars assessed valuation for commercial property and eight point zero one cent (.0801) per one hundred
dollars assessed valuation for personal property, and of which total sum Four Million Three Hundred Twenty Thousand Eighty-nine
Dollars ($4,320,089), 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-seven Million Four Hundred Ninety-two Thousand Fifty-three Dollars ($27,492,053),
shall be levied, assessed, and collected on taxable tangible property within that part of the corporate limits of St. Louis County lying
within said District. These funds are to be allocated to the Districtwide Stormwater Fund.
Section Four. The amount of taxes which shall be levied, assessed and collected in the year 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 Two Hundred Fifty-four Thousand Nine Hundred
Fifty-six Dollars ($2,254,956), which sum will be produced by the rate of six point six cents (.066) per one hundred dollars assessed
valuation for residential property, nine point six cents (.096) per one hundred dollars assessed valuation for agricultural property, eight point
four cents (.084) per one hundred dollars assessed valuation for commercial property and ten cents (.100) per one hundred dollars assessed
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valuation 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 Six Hundred Fifty-eight Thousand Four Hundred Seventy-eight Dollars ($1,658,478), which sum will be produced by
the rate of five point six cents (.056) per one hundred dollars assessed valuation for residential property, two point seven cents (.027) per
one hundred dollars assessed valuation for agricultural property, six point three cents (.063) 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 Eight Hundred Ten Thousand One Hundred Sixty-nine Dollars ($810,169),
which sum will be produced by the rate of six point three cents (.063) per one hundred dollars assessed valuation for residential property,
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ten cents (.100) per one hundred dollars assessed valuation for agricultural property, seven point six cents (.076) 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 One Million Fifty-
six Thousand Three Hundred Ninety-four Dollars ($1,056,394), which sum will be produced by the rate of six point one cents (.061) per
one hundred dollars assessed valuation for residential property, zero cents (.000) per one hundred dollars assessed valuation for agricultural
property, seven point zero cents (.070) 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 Three Hundred Forty-nine Thousand Eight Hundred
Twenty Dollars ($4,349,820), which sum will be produced by the rate of six point three cents (.063) per one hundred dollars assessed
valuation for residential property, four point three cents (.043) per one hundred dollars assessed valuation for agricultural property, six
337
point three cents (.063) 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 Twenty-one Thousand Seven
Hundred Eighty-four Dollars ($321,784), which sum will be produced by the rate of four point two cents (.042) per one hundred dollars
assessed valuation for residential property, zero cents (.000) per one hundred dollars assessed valuation for agricultural property, six
point six cents (.066) 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
338
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 Seventy-six Thousand
Six Hundred Ninety-five Dollars ($276,695), which sum will be produced by the rate of four point six cents (.046) per one hundred dollars
assessed valuation for residential property, zero cents (.000) per one hundred dollars assessed valuation for agricultural property, five
point six cents (.056) 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
340
provision and such holding shall not affect the validity of the remaining portions hereof.
341
FY24 BUDGET
342
GLOSSARY
343
GLOSSARY
Accrual Basis of Accounting:
The basis of accounting under which transactions are
recognized when they occur, regardless of the timing
of cash receipts and disbursements.
Actual Revenue or Expenditures:
The revenue and expenditures incurred in previous
fiscal years.
Ad Valorem Tax:
A tax based on value.
Adopted Budget:
Refers to the budget amounts as originally approved
by the Board of Trustees at the beginning of the year.
Amortization:
The process of spreading expenses in regular
installments over a specific period of time.
Annual Budget:
A budget applicable to a single fiscal year.
Annual Budget Process or Budget Process:
The annual budget process consists of activities that
encompass the development, implementation, and
evaluation of a plan for the provision of services and
capital assets for the upcoming fiscal year. This
process is strategic in nature, encompassing a multi-
year financial and operating plan that allocates
resources on the basis of identified goals.
Appropriation:
The legal authorization granted by the Board of
Trustees to make expenditures and to incur
obligations for purposes specified in the Budget.
Assessed Valuation:
A value set on real estate or other property as a basis
for levying taxes within the boundaries of MSD service
areas. The assessed valuation is set by the City and
County Assessor, who are charged with determining
the taxable value of property according to a formula
set by the State of Missouri.
Asset:
Resources owned or held which have monetary value.
Audit:
An audit is an analysis or study of an accounting
system that summarizes its finding with an opinion on
the accuracy of the system and its reports.
Balanced Budget:
Refers to a budget in which revenues are equal to
expenditures.
Base Budget:
The same level of funding as in the current year
adopted budget with adjustments for one-time costs,
merit, benefit and cost of living increases and general
price adjustments.
Basis of Accounting:
A term referring to when revenues, expenditures, and
transfers and the related assets and liabilities are
recognized in the accounts and reported in the
financial statements.
Beginning Fund Balance:
Fund balance available in a fund from the end of the
prior year, for use in the following year.
Billing and Collection Charge:
Monthly charge imposed by the District to recover the
wastewater program’s share of the costs associated
with issuing and collecting combined wastewater and
stormwater bills.
Blockage:
Partial or complete interruption of flow as a result of
some obstruction in a sewer. Also referred to as a
stoppage.
Board:
Refers to the Board of Trustees of the District. The
Board is comprised of six members, three of whom
are appointed by the Mayor of the City of St. Louis and
the remaining three are appointed by the County
Executive of St. Louis County.
BOD:
Biochemical Oxygen Demand: the quantity of oxygen
utilized in the biochemical oxidation of organic matter
in five days as determined by Standard Methods and
expressed in milligrams per liter.
Bond Rating:
The rating of bonds as a statement of a locality’s
economic, financial and managerial condition. It
represents the business community’s assessment of
the investment quality of a local government. Highly
rated bonds attract more competition in the
marketplace, thereby lowering interest costs paid by
MSD and its ratepayers.
Bonds:
A written promise to pay a specified sum of money at
a specified date in the future together with periodic
interest at a specified rate.
B.O.P.:
Beginning of Period
Budget:
A balanced financial plan for a given period of time,
which includes an appropriation and tax levy
ordinance for the various sources of revenue that
finance the various funds.
Budget Calendar:
The schedule for completion of the various phases in
the preparation and adoption of the annual budget.
Budget Document:
The instrument used by the budget-making authority
to present a comprehensive financial program to the
Board of Trustees and the public.
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GLOSSARY
Budget Message:
The opening section of the budget which provides a
general discussion of the most important aspects of
the budget, accomplishments from previous years
and new initiatives and challenges facing the District
as presented by the Executive Director to the Board
of Trustees.
Budgetary Control:
The control or management of a government or
enterprise in accordance with an approved budget
that keeps expenditures within the limitations of
available appropriations and revenues.
Budgeted Position:
Those positions which have either been budgeted for
and authorized in the past or which are being
requested in the current year's budget.
Budget Process:
The annual budget process consists of activities that
encompass the development, implementation, and
evaluation of a plan for the provision of services and
capital assets for the upcoming fiscal year. This
process is strategic in nature, encompassing a multi-
year financial and operating plan that allocates
resources on the basis of identified goals.
Bypass:
A pipe, valve, gate, weir, trench or other device
designed to permit all or part of a wastewater flow to
be diverted from usual channels or flow. Sometimes
refers to a special line which carries the flow around a
facility or device that needs maintenance or repair.
Capacity:
The maximum rate of flow that can be carried by
sewers or received by a treatment plant without
causing an upset of the biological material contained
in the treatment system.
Capital Expenditures:
An amount spent to acquire or construct a capital
asset (tangible or intangible) or significantly improve
the capacity or capabilities of a long-term asset.
Examples of tangible assets are land, buildings,
building improvements, infrastructure and
infrastructure improvements, vehicles, machinery,
equipment, and furniture. Examples of intangible
assets are easement and software..
Capital Improvement and Replacement Program:
A plan for capital expenditures to be incurred each
year over a fixed period of years to meet the capital
needs to maintain or replace the sewer infrastructure.
It sets forth each project’s expenditures and specifies
the resources estimated to be available to finance the
projected expenditures.
Capital Improvement Surcharge:
A user charge to finance the construction of seven
wastewater improvement projects required to comply
with federal and state clean water laws. This monthly
surcharge was last charged in April 1995 on customer
bills for March 1995 service.
Capital Project:
A capital project is defined by the creation of a capital
asset. Capital projects for the District often involve
large monetary and time expenditures related to the
construction of infrastructure assets for the collection
and treatment of wastewater or stormwater.
Capital Outlay:
Items purchased utilizing departmental budgeted
funds in the 55000 series of natural accounts for the
purchase of land, buildings, structural improvements,
equipment, vehicles, machinery, furniture, and
computer equipment. Items purchased in this
category generally become capital assets of the
District.
Cash Basis of Accounting:
Under this basis of accounting, revenues are not
recorded until cash is received; expenditures are
recorded only when cash is disbursed.
CBA:
Community Benefits Agreement
CCF:
Hundred cubic feet: approximately 750 gallons.
Channel:
An improved (paved) watercourse.
CIRP:
Capital Improvement and Replacement Program
Clean Water Act:
Growing public awareness and concern for controlling
water pollution led to enactment of the Federal Water
Pollution Control Act Amendments of 1972. As
amended in 1977, this law became commonly known
as the Clean Water Act. The Act established the basic
structure for regulating discharges of pollutants into
the waters of the United States. It gave EPA the
authority to implement pollution control programs
such as setting wastewater standards for industry.
The Clean Water Act also continued requirements to
set water quality standards for all contaminants in
surface waters. The Act made it unlawful for any
person to discharge any pollutant from a point source
into navigable waters, unless a permit was obtained
under its provisions. It also funded the construction of
sewage treatment plants under the construction
grants program and recognized the need for planning
to address the critical problems posed by nonpoint
source pollution.
CMOM:
Capacity Management Operations & Maintenance: a
program developed to ensure adequate capacity and
proper management of the collection system to
prevent sanitary sewer overflows (SSOs).
COD:
Chemical Oxygen Demand: the quantity of oxygen
utilized in the chemical oxidation of organic and
inorganic matter as determined by Standard Methods
345
GLOSSARY
and expressed in milligrams per liter.
COVID-19:
The human infection caused by the new coronavirus
strain SARS-CoV-2.
Collection System:
A network of pipes, manholes, cleanouts, traps,
siphons, lift stations and other structures used to
collect all wastewater, stormwater and combined
waste water of an area and transport it a treatment
plant or disposal system. The collection system
includes land, public sewer lines and appurtenances,
pumping stations and general property.
Combined Sewers:
A sewerage system that carries both sanitary sewage
and stormwater runoff.
Compliance Charge:
Billed to non-residential customers only -- the costs
related to the District's compliance activities for non-
residential properties required to comply with federal
and state environmental regulations.
Connection Fees:
One-time fees assessed when properties are
connected to the sewerage system. Effective
November 1, 1994, these fees are uniform throughout
the District and are based on the size of the property's
water tap.
Construction Funds:
Funds established to receive and disburse proceeds
from revenue sources restricted for construction of
improvements to sewerage and drainage collection
systems and treatment facilities.
Contractual Services:
Expenses and encumbrances charged to the 54000
series of natural accounts. Expenses in this category
usually involve an agreement with a particular vendor
to provide a specific type of work.
Contributed Wastewater Volume:
The quantity of water-borne wastes emanating from
residential property or non-residential property and,
specifically:
1. For metered residential property, billed metered
water usage during the best equated period;
2. For non-residential property, either billed metered
water usage throughout the year with exemption
allowances for any water that does not enter the
sewer system or measured wastewater volume;
and
3. For unmetered residential property, average
indoor water usage characteristics of various
housing attributes, as defined in the rate study,
applied to each user's number of rooms and
plumbing fixtures.
Cross Connection:
A connection between a storm drain system and a
sanitary collection system. Less frequently used term
to describe a connection between two sections of a
collection system to handle anticipated overloads of
one system.
C.S.O.:
Combined Sewer Overflows: discharges from a
combined sewer in excess of the interceptor or
regulator capacity, that are discharged into a receiving
stream rather than going to a treatment plant.
Customer Assistance Program:
The Customer Assistance Program is available to
eligible customers of the District who are billed for and
pay a wastewater user charge and/or are billed for and
pay a stormwater user charge. The benefit Customer
Assistance Program will be a credit of fifty percent
(50%) of the wastewater user charge and/or
stormwater user charge billed to such customer for the
applicable billing period and will be shown on bills of
eligible customers which are issued on or after July 1,
1993.
Debt:
An obligation resulting from the borrowing of money or
from the purchase of goods and services.
Debt Service Funds:
Funds to provide for the receipt and disbursement of
monies designated for payment of interest and
redemption of outstanding bond issues.
Department:
The Department is the primary unit in the District.
Each unit is managed by a Department Director.
Departments are generally composed of divisions
which share a common purpose or which perform
similar duties.
Depreciation:
The loss in service value, not restored by current
maintenance, which occurs in utility plants in service
due to decay, inadequacy and obsolescence.
Depreciation accounting is usually based on an
annual percentage allowance of plant investment
equal to the original investment spread over the useful
life of the facility.
Detention:
The delay or holding of the flow of water and water-
carried wastes in a pipe system. This can be caused
by a restriction in the pipe, a stoppage or a dip.
Detention also means the time water is held or stored
in a basin or a wet well. Sometimes called retention.
Discharge Permits:
Permit granted by the Missouri Department of Natural
Resources (MDNR) allowing the discharge of effluent
into a body of water. The point source must conform
to specific water quality standards established for the
receiving waters.
District:
Refers to The Metropolitan St. Louis Sewer District or
MSD. The District is organized pursuant to Article VI,
Section 30 of the Missouri State Constitution that
empowers the people in the City of St. Louis and St.
346
GLOSSARY
Louis County “to establish a metropolitan district for
functional administration of services common to the
area”.
DNR:
Department of Natural Resources: a Missouri state
government agency responsible for the administration
and enforcement of state water pollution control
policies and laws. The DNR provides state grant funds
to local communities for wastewater treatment and
administers the EPA Construction Grants Program on
behalf of the federal agency.
Drainage Facility:
Any system of artificially constructed drains, including
open channels and separate stormwater sewers used
to convey stormwater, surface water or groundwater,
either continuously or intermittently to natural
watercourses.
Dry Weather Overflows:
Discharges from a sanitary system in dry weather into
a receiving stream rather than a treatment plant,
usually as a result of a blockage or capacity limitation.
Easement:
Legal right to use the property of others for a specific
purpose.
EEOC:
Equal Employment Opportunity Commission: a
federal law enforcement agency that enforces laws
against workplace discrimination.
Effluent:
Wastewater or other liquid – raw (untreated), partially
or completely treated – flowing from a reservoir, basin,
treatment process, or treatment plant.
Encumbrances:
Obligations incurred in the form of orders, contracts
and similar items that will become payable when
goods are delivered or services rendered.
Enterprise Fund:
A grouping of activities whose expenditures are wholly
or partially offset by revenues collected from
consumers in the form of fees or charges.
E.O.P.:
End of Period
EPA:
Environmental Protection Agency: a federal agency
that is responsible for the administration and
enforcement of national water pollution control
policies and laws. The EPA provides federal grant
funds to local governments for wastewater treatment
under the provisions of the EPA Construction Grants
Program.
Expenditure:
An amount of money disbursed or obligated. An
expenditure is a decrease in net financial resources.
This includes current operating expenses requiring
the present or future use of current assets.
FASB:
Financial Accounting Standards Board: independent,
private, non-governmental authority for the
establishment of accounting principles in the United
States.
FBI:
Fluidized Bed Incinerator
Fees:
A general term used for any charge levied by
government associated with providing a service.
Fiscal Year:
An annual period used for budgeting and reporting
purposes. For the District, this period is from July 1
through June 30.
Flood Protection Facilities:
A facility that affects the flood conveyance capacity or
flood management behavior of the System, usually
designed to reduce flooding hazards.
Flow:
The volume of effluent expected to enter a treatment
system over a given time period. Treatment systems
are designed based upon estimates of peak and
average flow for different segments of the system.
Fluidized Bed Incinerator:
An enclosed device in which organic matter and
inorganic matter in sewage sludge are combusted in
a bed of particles suspended in the combustion
chamber gas.
FTE:
Full-Time Equivalent positions
Full-time Equivalent:
A measure that converts a part-time employee into a
fraction of a full-time employee based on a ratio of
hours worked over the hours worked by a full-time
employee. All MSD employees are full-time
employees, so the term represents the number of
employees budgeted.
Fund:
A fiscal and accounting entity with a self-balancing set
of accounts recording cash and other financial
resources, together with all related liabilities and
residual equities or balances, and changes therein,
which are segregated for the purpose of carrying on
specific activities or attaining certain objectives in
accordance with special regulation, restriction, or
limitations.
Fund Balance:
The excess of the assets of a fund over its liabilities,
reserves and carry-over.
Fund Group:
A category of various funds logically grouped on the
basis of the purpose of each fund. At the present time,
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GLOSSARY
the District has the following fund groups:
1. General Fund
2. Revenue Funds
3. Operation, Maintenance and Construction
Improvement (OMCI) Funds
4. Construction Funds
5. Debt Service Funds
6. Special Funds
Note: Descriptions of each fund group are included
in that group’s section of the Budget.
GAAP:
Generally Accepted Accounting Principles: uniform
minimum standards and guidelines for financial
accounting and reporting. They govern the form and
content of the financial statements of an entity. GAAP
encompasses the practice at a particular time; they
include not only broad guidelines of general
application, but also detailed practices and
procedures. GAAP provides a standard by which to
measure financial presentations. The primary
authoritative body on the application of GAAP to state
and local governments is the GASB.
GASB:
Governmental Accounting Standards Board: an
independent, private sector organization that
establishes accounting and financial reporting
standards for U.S. state and local governments that
follow GAAP.
General Fund:
A fund established by administrative action to finance
the ordinary operations of The Metropolitan St. Louis
Sewer District. The General Fund may be used for any
legally authorized purpose of the District. It is used to
account for all revenues and activities of the District
not provided for in any other fund. It may receive any
and all revenues not specifically designated for other
funds. All wastewater and stormwater user charges
receivable, less allowances for uncollectible accounts,
are recorded in the General Fund.
General Obligation Bonds:
Used to finance Capital Improvement Projects that
result in community wide benefits. These bonds are
backed by the full faith and credit of the issuer and can
only be issued by governmental units with taxing
authority. Issuance of General Obligation Bonds
requires 67% approval of those voting.
GFOA:
Government Finance Officers Association: an
independent organization that represents public
finance officials throughout the United States and
Canada, to advance excellence in public finance.
Goal:
General statements of public policy, purpose, and
intent.
Governmental Fund:
Term used in governmental accounting to apply to all
funds except the enterprise funds.
Grant:
A contribution of assets by one governmental unit to
another unit. The contribution is usually made to aid in
the support of a specified function, such as sewer
construction, pollution control, etc.
I/I:
Infiltration/Inflow: the total quantity of water from both
infiltration and inflow with no distinction of the source.
Impervious Area:
Areas of the land surface that by man's action become
blocked or sealed from rainfall causing runoff in
excess of the natural rain water runoff of undisturbed
land. Examples are parking lots and rooftops.
Impervious Charge:
A system for assessing fees for stormwater runoff
conveyances and controls, and the operation and
maintenance of same based upon the amount of
impervious area on the rate payer's property.
In-House Contracts:
Planning, design and engineering services provided
by existing District staff in order to accomplish specific
capital projects.
Infiltration:
The seepage of groundwater into a sewer system,
including service connections. Seepage frequently
occurs through defective or cracked pipes, pipe joints,
connections or manhole walls.
Inflow:
Water discharged into a sewer system and service
connections from such sources as, but not limited to,
roof leaders, cellars, yard and area drains, foundation
drains, cooling water discharges, drains from springs
and swampy areas, around manhole covers or
through holes in the covers, cross connections from
storm and combined sewer systems, catch basins,
storm waters, surface runoff, street wash waters or
drainage. Inflow differs from infiltration in that it is a
direct discharge into the sewer rather than a leak in
the sewer itself.
Inlet:
A surface connection to a drain pipe. A chamber for
collecting storm water with no well below the outlet
pipe for collecting grit. Often connected to a catch
basin or a “basin manhole” (“cleanout manhole”) with
a grit chamber.
Intercepting Sewer:
A sewer that receives flow from a number of other
large sewers or outlets and conducts the waters to a
point for treatment or disposal. Often called an
“interceptor”.
Lateral Sewer:
That portion of the sewer lying within a public street or
easement connecting a building sewer service to the
main sewer.
348
GLOSSARY
Levy:
The total amount of taxes, special assessments or
service charges imposed by a government.
Liabilities:
Obligations incurred in past or current transactions
requiring present or future settlement.
Lift Station:
A wastewater pumping station that lifts the wastewater
to a higher elevation when continuing the sewer at
reasonable slopes would involve excessive depths of
trench. Also, an installation of pumps that raise
wastewater from areas too low to drain into available
sewers.
Main Sewer:
A sewer line that receives wastewater from many
tributary branches and sewer lines and serves as an
outlet for a large territory or is used to feed an
intercepting sewer.
Management Position:
Any District position which is filled by an
administrative, supervisory or professional employee
and certain positions which are non-bargaining due to
the nature of the duties performed.
Manhole:
An opening in a sewer provided for the purpose of
permitting operators or equipment to enter or leave a
sewer. Sometimes called an “access hole”, or
“maintenance hole”.
MDNR:
Department of Natural Resources: a Missouri state
government agency responsible for the administration
and enforcement of state water pollution control
policies and laws. The DNR provides state grant funds
to local communities for wastewater treatment and
administers the EPA Construction Grants Program on
behalf of the federal agency.
Metered Multi-Unit Residential/Non-Residential
Property:
All property connected to an approved water meter
which is:
1. Used only for human residency and consists of
two or more dwelling units connected to a single
approved water meter; or
2. Used for commercial or industrial purposes and
connected to an approved water meter(s).
Metered Property:
All property connected to an approved water meter
through which the amount of water usage is
measured.
Metered Single-Unit Residential Property:
Property used only for human residency, which
consists of a single dwelling unit which is connected
to an approved water meter which serves only such
unit.
MGD:
Million gallons per day: standard measure of
wastewater flow through treatment plants.
mg/l:
Milligrams per liter, commonly used to report results
of laboratory analysis of wastewater samples and
used as a parameter for wastewater extra strength
user charge rate.
Mission Statement:
A brief description of the purpose and functions of an
agency, department, etc.
MSD:
The Metropolitan St. Louis Sewer District.
MSDPC:
MSD Project Clear is a long-term effort undertaken by
the Metropolitan St. Louis Sewer District (MSD) as
part of an agreement with the U.S.E.P.A. and the
Missouri Coalition for the Environment. The goals for
this 28-year initiative are:
Improve water quality for the entire St. Louis
Region
Resolve community issues caused by the
nature and design of St. Louis’ legacy
wastewater system
Keep the public informed with clear and
timely updates.
Multi-Unit Residence:
Residential property which consists of a dwelling
under one roof for occupancy by more than one
family, including but not limited to, flats, apartments,
condominiums.
MWBE:
Minority and Woman-owned Business Enterprises: a
program to encourage the participation of Minority and
Women's business concerns in the purchase of
professional services and construction work.
Natural Account:
Detailed classification established to budget and
account for the purchase of specific goods and
services and the receipt of revenues from specific
sources.
Natural Account Group:
A grouping of accounts based on the category of
goods or services purchased; for example: Personnel
Services.
Non-Residential Property:
Property other than Residential Property.
Normal Wastewater:
Waters or wastes having:
1. A five-day Biochemical Oxygen Demand (BOD)
not greater than 300 milligrams per liter; and
2. Containing not more than 300 milligrams per
liter of Suspended Solids (SS); and
3. Having a Chemical Oxygen Demand (COD) not
greater than 600 milligrams per liter.
349
GLOSSARY
O & M:
Operational Maintenance & Repairs
Objectives:
The yearly organizational goals expected to be
achieved, listed in order of priorities with their
associated costs including estimates of salaries,
equipment, supplies, etc.
Obligations:
Amounts which a government may be required legally
to meet out of its resources. They include not only
actual liabilities, but also encumbrances not yet paid.
Obstruction:
Any solid object in or protruding into a wastewater flow
in a collection line that prevents a smooth or even
passage of the wastewater.
OMCI Funds:
Operation, Maintenance and Construction
Improvement Funds established to account for
proceeds from tax levies in the various subdistricts
and grants in aid of construction. Expenditures are
primarily for stormwater operations and maintenance.
Ordinance:
A bill, resolution or order by means of which
appropriations are given legal effect. It is the method
by which the appropriation of the annual budget is
enacted into law by the Board of Trustees.
O.R.S.:
Overflow Regulation System: the District's O.R.S. is
focused on the facilities that evolved from the former
direct discharges of sewage from trunk sewers into
the Mississippi River. The system now includes the
management, operation, maintenance and
improvements to the integrated trunk sewer outfalls,
riverfront interceptors, interceptor pump stations and
flood protection facilities. The goal of the O.R.S. is to
capture the maximum amount of sewage and
wastewaters and convey these to wastewater
treatment plants at Bissell Point and Lemay.
Outlet:
Downstream opening or discharge end of a pipe,
culvert, or canal.
Performance Scorecard Measures:
A measure of the level of activity and service in the
functional areas of the various departments.
Permittee:
An industrial user required to maintain an industrial
waste permit due to the quality or quantity of their
wastewater or point of discharge.
Personnel Services:
Expenditures and encumbrances charged to the
51000 series of natural accounts. This category of
expenses includes items such as salaries, overtime
and benefits.
Pollutant:
Any substance which, alone or in combination with
other substances, if discharged to waters of the State
in sufficient quantities, causes or is reasonably certain
to cause any alteration of the physical, chemical or
biological properties of such waters; or to create a
nuisance; or to render such waters harmful,
detrimental or injurious to public health, safety or
welfare, or to domestic, industrial, agricultural,
recreational, or other legitimate beneficial uses or to
any organism, aquatic life, plant or animal.
Preventive Maintenance:
Regularly scheduled servicing of machinery or other
equipment using appropriate tools, tests and
lubricants. This type of maintenance can prolong the
useful life of equipment and machinery and increase
its efficiency by detecting and correcting problems
before they cause a breakdown of the equipment.
Professional Services:
Expenditures for services rendered to the District
under formal contract by "professionals" who have a
high degree of skill and training in technical fields.
Examples are: auditors, management consultants,
lawyers, engineers, etc.
Property:
An improved lot or parcel of real property, whether
public or private, which is served by the System.
Property Tax:
An annual tax on the values of certain types of
personal or business wealth, represented by real or
personal property.
Property Tax Rate:
The amount of tax stated in terms of a unit of the tax
base expressed as dollars per $100 of assessed
valuation.
Proposed Budget:
The recommended budget submitted by the District to
the Board of Trustees.
Proprietary Fund:
A fund used in governmental accounting to account
for activities that involve business-like interactions,
either within the government (Internal Service Fund)
or outside of it (Enterprise Fund).
Pump Station:
Installation of pumps to lift wastewater to a higher
elevation in places where flat land would require
excessively deep sewer trenches. Also used to raise
wastewater from areas too low to drain into available
collection lines. These stations may be equipped with
air-operated ejectors or centrifugal pumps.
Raw Sewage:
Plant influent or wastewater before any treatment.
Regulator:
A device used in combined sewers to control or
regulate the diversion of flow.
350
GLOSSARY
Represented Position (Bargaining Unit):
Any District position, which is filled by an employee
represented by a labor union.
Reserves:
Funds set aside for a specific purpose or use.
Residential Property:
Property used only for human residency.
Resolution:
Resolutions are used to express opinions about a
particular item of business. Unlike ordinances,
resolutions are not laws and are not proposed to the
MSD Board of Trustees prior to adoption. Resolutions
are often used to honor public officials, recognize
retiring employees for their years of service and
acknowledge strategic business plans.
Resources:
The actual assets of a governmental unit, such as
cash, grants receivable, land, buildings, etc. including
estimated revenues applied to the current fiscal year,
and bonds authorized and unissued.
Retention:
That part of the precipitation falling on a drainage area
which does not escape as surface stream flow during
a given period. It is the difference between total
precipitation and total runoff during the period, and
represents evaporation, transpiration, subsurface
leakage, infiltration, and, when short periods are
considered, temporary surface or underground
storage on the area. The delay or holding of the flow
of water and water-carried wastes in a pipe system.
This can be due to a restriction in the pipe, a stoppage
or a dip. Also, the time water is held or stored in a
basin or wet well. This is also called detention.
Revenue:
Income generated by user charges, taxes, investment
income, land rental, connection fees, as well as
Federal, State, and local grants.
Revenue Bonds:
Debt used to finance Capital Improvement Projects
serviced from the net revenues from a particular
enterprise, such as sewer service. Issuance of
Revenue Bonds requires 67% approval of those
voting.
Revenue Funds:
Funds established to account for proceeds from user
charges and connection and other fees within the
subdistricts to provide for operations and
maintenance within the user charge revenue
subdistricts.
Sanitary Sewer System:
The sewer system that caries liquid and wastewater
from residences, commercial buildings, industrial
plants and institutions, together with minor quantities
of ground, storm and surface waters that are not
admitted intentionally.
SBOP:
The Strategic Business and Operating Plan is a
business-focused blueprint for serving our ratepayers
now and into the future. The SBOP’s goals are clear:
Deliver consistent, high quality customer
service,
Comply with all legal and regulatory
requirements and schedules, Minimize customer rate increases; and
Be accountable to the St. Louis community.
Separate Sewers:
Sewers that carry only sanitary sewage or stormwater
runoff. The separate sanitary sewers are ultimately
connected to a treatment plant. Separate storm
sewers discharge to streams.
Served:
Property with an active sewer connection, either
directly or indirectly, to a sanitary or drainage facility
owned or operated by the District and laying within the
District, or to property which otherwise discharges
wastewater directly or indirectly into such facilities, or
if the discharges of such substances therefrom
ultimately enter said facilities.
Service Area:
The geographic area where the District provides
wastewater and stormwater services. This area
includes St. Louis City and approximately 90% of St.
Louis County, extending out to approximately
Highway 109 at its western boundary.
Sewage:
The used water and water-carried solids from homes
that flow in sewers to a wastewater treatment plant.
The preferred term is wastewater.
Sewer:
A pipe or conduit that carries wastewater or drainage
water. The term “collection line” is often used also.
Sewer Main:
A sewer pipe to which building laterals are connected.
Also called a collection main.
Sewerage:
A comprehensive term that includes facilities
collecting, pumping, treating and disposing of
wastewater.
Single Family:
Residential Property used as a dwelling by one family
only.
Sludge:
The solids removed from sewage during wastewater
treatment.
Special Funds:
Special funds of the District are comprised of the
following:
1. Improvement Fund
2. Workers’ Compensation Fund
3. Water Backup Fund
351
GLOSSARY
4. Wastewater Emergency Fund
5. Stormwater Emergency Fund
SRF:
State Revolving Fund: bonds or other obligations
issued in accordance with the District’s participation in
the Missouri State Revolving Fund Program of the
Missouri Department of Natural Resources and the
State Environmental Improvement and Energy
Resources Authority, where SRF Bonds may be
Senior SRF Bonds or Subordinate SRF Bonds.
SS:
Suspended solids that either float on the surface of or
are suspended in wastewater as determined by
analysis for non-filterable milligrams per liter.
Storm Sewer:
A separate pipe, conduit or open channel (sewer) that
carries runoff from storms, surface drainage and
street wash, but does not include domestic and
industrial wastes. Storm sewers are often the
recipients of hazardous or toxic substances due to the
illegal dumping of hazardous wastes or spills created
by accidents involving vehicles and trains transporting
these substances. Also see sanitary sewer system.
Stormwater:
Any water resulting from precipitation that may or may
not be mixed with an accumulation of dirt, soil, and
other debris or substances collected from the surface
on which such precipitation falls or flows.
Stormwater Funds:
These funds were established to account for ad
valorem taxes. These are primarily stormwater
dedicated funds for projects and stormwater
operations and maintenance.
Stormwater Runoff:
The portion of rainfall, melted snow or irrigation water
that flows across ground surfaces and eventually is
returned to streams. Runoff can pick up pollutants
from the air or land and carry them to the receiving
waters.
Stormwater Service Area:
Any area where stormwater facilities have been
dedicated to the District and the District has accepted
dedication of said facilities or the District has adopted
a resolution accepting the responsibility for operation
and maintenance of stormwater facilities.
Stormwater Service Charge:
The user charge to generate the revenue to operate
and maintain the stormwater system.
Subdistrict:
Separate taxing area of the District.
Surcharge:
The additional charge for the treatment of wastes
containing suspended solids, biochemical oxygen
demand or chemical oxygen demand exceeding
normal wastewater strengths.
System:
The entire sewer and drainage system owned and
operated by the District for the collection, storage,
handling, and treatment of wastewater, for the
collection, storage, handling and treatment of
stormwater, and combined sewers for the collection,
storage, treatment and handling of wastewater and
stormwater to serve the needs of the District and its
inhabitants and others, including all appurtenances
and facilities connected therewith or relating thereto,
together with all extensions, improvements, additions
and enlargements thereto hereafter made or acquired
by the District.
Tax Levy:
The total amount of taxes imposed by a government.
Taxes:
Mandatory charge levied by a governmental unit for
the purpose of financing services performed for the
common benefit.
Toxic Substance:
Any substance whether gaseous, liquid or solid which,
when discharged to a wastewater system watercourse
in sufficient quantities, interferes with or passes
through any wastewater treatment process, or
constitutes a hazard to human beings, animal life,
plant life, or inhibits aquatic life.
Treatment Plant:
An arrangement of pipes, equipment, devices, tanks
and structures for treating wastewater and industrial
wastes. A water pollution control plant.
Trunk Sewer:
A sewer that receives wastewater from many tributary
branches or sewers and serves a large territory and
contributing population. Also see main sewer.
Unmetered Residential Property:
Property used only for human residency, which is not
Metered Residential Property.
Useful Life:
The expected period of time during which a
depreciating asset will be productive.
User:
The occupant or owner of the Property, the person
holding a permit for water service to the property, or
any person served by the system.
User Charge:
The major charges established by the District;
Wastewater User Charge and Stormwater Service
Charge.
Utilities:
Expense incurred for gas, electric, phone and water at
all District locations.
Volume Charge:
Wastewater charge applied to each customer’s
352
GLOSSARY
Contributed Wastewater Volume. It includes both
OM&R and capital costs components.
Wastewater:
The water-borne wastes emanating from Residential
Property or Non-residential Property, together with
such groundwater, surface water, or stormwater as
cannot be avoided.
Wastewater User Charge:
The costs related to the amount of wastewater
discharged to the sanitary sewer system. Measured in
hundred cubic feet (CCF’s) for customers with water
meters and the number of rooms and indoor plumbing
fixtures for customers without water meters.
Water Backup Program:
The District will review the total cost to a homeowner
of repairs necessary after a sewer backup, provided
the problem is found in a part of the sewer line
maintained by MSD. Insurance coverage has been
obtained to limit the District's total expense.
Water Quality:
The suitability of water for given uses as measured by
the levels of pollutants it contains. Water use
classification includes: public water supply;
recreation; propagation of fish and other aquatic life,
agricultural use and industrial use.
Watershed:
A region or area bounded peripherally by water
parting and draining ultimately to a particular
watercourse or body of water.
Working Capital:
Cash, materials and supplies, and other similar
current assets necessary in the operation of the
facility.
WWTP:
Wastewater Treatment Plant
353
GOVERNMENT FINANCE OFFICERS ASSOCIATION
Distinguished
Budget Presentation
Award
PRESENTED TO
Metropolitan St. Louis Sewer District
Missouri
For the Fiscal Year Beginning
July 01, 2022
Executive Director
The Government Finance Officers
Association of the United States
and Canada (GFOA) presented a
Distinguished Budget Presentation
Award to Metropolitan St. Louis
Sewer District, Missouri for its
annual budget for the fiscal year
beginning July 1, 2022. In order to
receive this award, a governmental
unit must publish a budget
document that meets program
criteria as a policy document, as an
operations guide, as a financial
plan, and as a communications
device.
This award is valid for a period of
one year only. We believe our
current budget continues to
conform to program requirements,
and we are submitting it to GFOA
to determine its eligibility for
another award.
(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.