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EDB 2022-12 Board Financial Package
cothvi).. Clay County Utility Authority Working together to 3176 Old Jennings Road protect public health, Middleburg,FL 32068-3907 conserve our natural Telephone(904)272-5999 resources,and create ♦ long-term value for /Ty gUT 4C/ www.clayutility.org our ratepayers. January 25, 2023 To: Board of Supervisors From: Jeffrey Wesselman Re: December 2022 Financial Package I have enclosed the following financial information: A) Comparative Financial Statements for the three months of fiscal years 2022/2023 and 2021/2022. Comparative Balance Sheet co -o Revenue & Expenditure Report Cash-flow Statement o B) Cash &Cash Equivalents Report at December 31, 2022 C) Budget Reports for the three months of Fiscal Year 2022/2023 Operating and Interest Revenue Detail Budget Report Operating Expense Detail Budget Report D) Contributions In Aid of Construction (CIAC) Reports: Summary of total CIAC through December 31, 2022 Alternative Water Supply Details E) Capital Projects Reports: Capital Projects Budget Report F) Operating Detail by Month Operating Revenues Detail by Month Revenue Analysis Summary Operating Expense Detail by Month G) Other Reports Construction Department Budget Deferred Connection Report Key Performance Indicators Operating income is$551,789 (16%) over budget due to a unfavorable revenue and favorable expense variance. Operating revenue is$513,810 (4%) under budget and Operating expenses are$1,065,598 (10%) under budget. Itemized operating expense variances are in Section C. We gained 188 active (Residential 196, General Service, -8)water accounts and 188 active sewer (Residential 191, General Service, -3) accounts for the fiscal year 2022/2023 as compared to an increase of 234 active water accounts and an increase of 225 active sewer accounts for the same time in fiscal year 2021/2022. 1 CLAY COUNTY UTILITY AUTHORITY COMPARATIVE FINANCIAL STATEMENTS to FISCAL YEAR 2022/2023 Section A 01/25/2023 10:03 AM COMPARATIVE BALANCE SHEET FOR CLAY COUNTY UTILITIES Page: 1/1 User: kosborne DB: CCUA Fund 101 GENERAL FUND PERIOD ENDED PERIOD ENDED GL Number Description 12/31/2021 12/31/2022 *** Assets *** Cash 39,305,047.33 24,768,446.82 Investments 52,167,738.66 50,823,612.76 Accounts Receivable 3,056,780.65 3,608,729.96 Fixed Assets 484,371,048.83 535,989,574.23 Accum. Depreciation (175,208,584.08) (188,062,448.52) Other Assets 1,266,610.70 2,192,209.18 Deferred Outflows 1,880,759.56 1,651,778.96 Total Assets 406,839,401.65 430,971,903.39 *** Liabilities *** Liabilities-ST 15,225,609.11 17,877,710.83 Liabilities-LT (over 1 year) 88,180,384.96 80,829,925.49 Total Liabilities 103,405,994.07 98,707,636.32 *** Fund Balance *** Unassigned 53,823,792.64 57,795,484.23 Investment In Capital Assets 248,620,509.99 274,130,303.30 Total Fund Balance 302,444,302.63 331,925,787.53 Beginning Fund Balance 293,106,326.89 324,403,223.95 Net of Revenues VS Expenditures 989,104.95 338,479.54 Fund Balance Adjustments 9,337,975.74 7,522,563.58 Ending Fund Balance 303,433,407.58 332,264,267.07 Total Liabilities And Fund Balance 406,839,401.65 430,971,903.39 t0 01/25/2023 10:03 AM COMPARATIVE BALANCE SHEET FOR CLAY COUNTY UTILITIES Page: 1/3 User: kosborne DB: CCUA Fund 101 GENERAL FUND PERIOD ENDED PERIOD ENDED GL Number Description 12/31/2021 12/31/2022 *** Assets *** Cash 101.401.101.110 Cash-BB&T L.A.H.H. Account 1,792.46 370.94 101.401.101.125 '12 BBVA Compass Debt Service 243,072.10 322,876.49 101.401.101.160 Cash-BB&T Operating Account 12,316,526.69 6,617,562.72 101.401.101.161 Cash-BB&T Emergency Account 38,325.39 19,505.84 101.401.101.200 CASH-FSA 30,589.87 32,730.67 101.401.101.329 Debt Stabilization Reserve Unrestricted 1,013,983.01 1,381,934.78 101.401.101.331 2015/2019 Bond Sinking Fund 2,844,916.39 2,820,837.67 101.401.101.333 SBA - 2001 DEP Loan Debt Service Acct 25,124.52 25,122.79 101.401.101.335 CUSTOMER DEPOSIT FUND 3,496,083.38 3,654,212.73 101.401.101.336 SURPLUS FUND 2,921,655.78 3,494,131.88 101.401.101.337 SELF INSURANCE FUND 525,000.00 525,000.00 101.401.101.338 RENEWAL & REPLACEMENT FUND 4,786,048.03 834,462.34 101.401.101.340 WATER PLANT FUND (76%) 530,046.03 30,174.58 101.401.101.342 WATER LINE FUND (24%) 78,725.56 16,561.42 101.401.101.343 AWS Cash 2,814,158.05 3,355,561.46 101.401.101.344 SEWER PLANT FUND (53.33%) 6,484,272.38 931,098.44 101.401.101.346 SEWER LINE FUND (46.67%) 796,155.83 346,900.95 101.401.101.351 2018 Bond Sinking Fund 357,404.56 357,399.37 101.401.102.100 PETTY CASH FUND 1,167.30 2,001.75 Cash 39,305,047.33 24,768,446.82 Investments 101.401.101.323 Short Term Investments - Surplus 52,167,738.66 50,823,612.76 Investments 52,167,738.66 50,823,612.76 Accounts Receivable 101.401.115.100 ACCOUNTS RECEIVABLE W&S CUST 928,943.30 1,318,173.82 101.401.115.110 A/R CIAC & MISC REPAIR INVS. 395,537.39 613,971.75 101.401.115.120 Loans To Customers 38,187.04 15,032.82 101.401.115.121 Loan to Customers Long-term 330,339.77 301,709.88 101.401.115.200 A/R UNBILLED WATER REVENUE 554,521.34 641,621.26 101.401.115.250 A/R Unbilled Reuse Revenue 79,461.66 85,695.63 101.401.115.300 A/R UNBILLED SEWER REVENUE 907,827.73 850,208.60 101.401.115.400 A/R CLEARING ACCOUNT (1,708.65) 1,292.12 101.401.117.100 ALLOWANCE FOR DOUBTFULL A/R (176,328.93) (218,975.92) Accounts Receivable 3,056,780.65 3,608,729.96 Fixed Assets 101.401.161.900 LAND 5,268,724.07 5,268,724.07 101.401.162.900 BUILDINGS 9,045,538.84 10,020,443.42 101.401.166.900 MACHINERY & EQUIPMENT 446,282,347.97 465,942,700.31 101.401.168.900 Intangible Assets 3,632,438.00 3,866,031.40 101.401.169.900 CONSTRUCTION IN PROGRESS 20,141,999.95 50,891,675.03 Fixed Assets 484,371,048.83 535,989,574.23 Accum. Depreciation 101.401.163.900 ACCUM.DEPRECIATION BUILDINGS (8,491,417.31) (9,183,972.45) 101.401.167.900 ACCUM.DEPR. MACHINERY & EQUIPT (166,717,166.77) (178,878,476.07) Accum. Depreciation (175,208,584.08) (188,062,448.52) Other Assets 101.401.115.150 INTEREST RECEIVABLE 121,840.06 177,223.82 101.401.115.500 PREPAID INSURANCE 484,648.43 573,592.91 101.401.115.550 PREPAID W/C INSURANCE (42,264.49) (17,503.06) 101.401.115.575 PREPAID DEP REGULATORY FEES 38,300.00 38,600.00 101.401.115.600 PREPAID MAINTENANCE & EXPENSES 298,688.19 343,890.38 101.401.141.000 INVENTORY 343,640.49 1,043,409.59 101.401.141.100 UNUSED POSTAGE 21,758.02 19,031.82 101.401.158.300 Other Receivable 0.00 13,963.72 Other Assets 1,266,610.70 2,192,209.18 Deferred Outflows 101.401.158.201 Deferred Outflow of Resources 1,880,759.56 1,651,778.96 4 01/25/2023 10:03 AM COMPARATIVE BALANCE SHEET FOR CLAY COUNTY UTILITIES Page: 2/3 User: kosborne DB: CCUA Fund 101 GENERAL FUND PERIOD ENDED PERIOD ENDED GL Number Description 12/31/2021 12/31/2022 *** Assets *** Deferred Outflows 1,880,759.56 1,651,778.96 Total Assets 406,839,401.65 430,971,903.39 *** Liabilities *** Liabilities-ST 101.401.202.000 ACCOUNTS PAYABLE 2,265,185.86 3,442,542.45 101.401.202.002 Retainage Payable 291,653.00 1,192,881.06 101.401.215.100 ACCRUED INTEREST 399,953.05 349,491.23 101.401.216.100 ACCRUED WAGES PAYABLE 396,039.68 479,819.71 101.401.216.200 ACCRUED SICK, VACATION PAYABLE 454,398.48 538,249.47 101.401.217.100 EMPLOYEE FIT,FICA,MEDICARE W/H 65,058.51 77,882.29 101.401.217.200 FLORIDA UNEMPLOYMENT/ABANDONED PROP 25,570.34 41,723.72 101.401.217.300 Employee Fund Withheld 2,190.33 2,056.48 101.401.217.500 ACCRUED PENSION DUE 85,043.83 101,806.93 101.401.217.600 ACCRUED W/C INS. DUE 21,005.83 25,146.33 101.401.218.100 MISC W/H 12.74 (43.81) 101.401.218.250 LIFE INSURANCE 79.78 (1,966.25) 101.401.218.703 HMO/PPO (1,408.65) (5,742.31) 101.401.218.705 DENTAL 507.55 367.19 101.401.218.706 VISION (356.08) (361.54) 101.401.218.707 ANCILLARY 1,289.66 727.93 101.401.218.900 ACCRUED ELECTRIC EXPENSE DUE 97,007.93 131,366.93 101.401.220.100 BOND DEPOSITS 85,745.78 116,145.74 101.401.220.150 CLEANING WATER DEPOSITS 112,414.33 133,695.93 101.401.220.175 W&S CUSTOMER DEPOSITS 3,506,887.06 3,665,780.06 101.401.220.180 DUE TO LEND A HELPING HAND 1,792.48 370.94 101.401.220.185 Refundable Development Agreements 3,305.58 10,745.16 101.401.223.100 DEFERRED REVENUES WATER 109,778.64 138,547.65 101.401.223.200 DEFERRED REVENUE SEWER 227,322.33 288,022.99 101.401.223.300 Deferred Reuse Revenue 39,253.00 55,271.31 101.401.229.200 JAX PUBLIC SERV.TAX COLLECTED 804.50 392.92 101.401.229.201 Keystone Public Service Tax (55.63) 22.31 101.401.232.700 CURRENT BOND PRINCIPAL DUE 7,035,129.20 7,092,768.01 Liabilities-ST 15,225,609.11 17,877,710.83 Liabilities-LT (over 1 year) 101.401.232.569 2012 BBVA Compass Loan 3,293,841.00 1,901,056.00 101.401.232.571 SunTrust 2015 Adv Ref 2007 Bonds 34,964,955.00 33,133,178.00 101.401.232.572 2018 Revenue Bonds Payable DEP MIDCLAY 11,704,626.36 11,086,278.04 101.401.232.573 Dell Financing Lease 446,495.33 0.00 101.401.232.574 Suntrust 2019 Loan & Refinance 44,035,000.00 41,130,000.00 101.401.232.586 2014 DEP Payable 770,596.47 672,181.46 101.401.232.600 CONTRA CURRENT BOND PRINCIPAL (7,035,129.20) (7,092,768.01) Liabilities-LT (over 1 year) 88,180,384.96 80,829,925.49 Total Liabilities 103,405,994.07 98,707,636.32 *** Fund Balance *** Unassigned 101.401.272.000 RETAINED EARNINGS-UNRESERVED 53,823,792.64 57,795,484.23 Unassigned 53,823,792.64 57,795,484.23 Investment In Capital Assets 101.401.240.000 AWS CIAC 6,141,539.19 7,420,429.74 101.401.240.100 SJRWMD Black Creek CIAC 169,513.88 882,345.36 101.401.254.350 WATER CAPACITY CHARGES 10,741,242.86 11,334,687.36 101.401.254.351 FIRE CAPACITY CHARGES 1,919,533.50 2,067,673.20 101.401.254.352 WATER TAP IN CHARGE 2,243,224.93 2,374,526.21 101.401.254.353 WATER CONTRIBUTED ASSETS 50,326,164.48 53,741,728.92 5 01/25/2023 10:03 AM COMPARATIVE BALANCE SHEET FOR CLAY COUNTY UTILITIES Page: 3/3 User: kosborne DB: CCUA Fund 101 GENERAL FUND PERIOD ENDED PERIOD ENDED GL Number Description 12/31/2021 12/31/2022 *** Fund Balance *** 101.401.254.354 WATER MAIN EXTENSION CHARGE 2,825,879.86 3,231,167.06 101.401.254.355 DEBT SERVICE CHARGE 1,023,612.23 1,376,370.20 101.401.254.360 SEWER CAPACITY CHARGES 44,578,808.37 50,227,576.62 101.401.254.361 GRANTS 23,151,500.22 27,335,741.28 101.401.254.362 SEWER TAP IN CHARGE 2,443,340.13 2,513,745.84 101.401.254.363 SEWER CONTRIBUTED ASSETS 98,819,389.04 106,666,695.33 101.401.254.364 SEWER MAIN EXTENSION CHARGE 4,236,761.30 4,957,616.18 Investment In Capital Assets 248,620,509.99 274,130,303.30 Total Fund Balance 302,444,302.63 331,925,787.53 Beginning Fund Balance 293,106,326.89 324,403,223.95 Net of Revenues VS Expenditures 989,104.95 338,479.54 Fund Balance Adjustments 9,337,975.74 7,522,563.58 Ending Fund Balance 303,433,407.58 332,264,267.07 Total Liabilities And Fund Balance 406,839,401.65 430,971,903.39 t0 01/25/2023 10:04 AM REVENUE AND EXPENDITURE REPORT FOR CLAY COUNTY UTILITIES Page: 1/1 User: kosborne DB: CCUA PERIOD ENDING 12/31/2022 YTD BALANCE YTD BALANCE GL NUMBER DESCRIPTION 12/31/2021 12/31/2022 Fund 101 - GENERAL FUND WATER REVENUES 5,653,787.48 5,902,292.63 SEWER REVENUES 7,445,001.58 7,485,465.84 MISCELLANEOUS REVENUES 464,651.19 481,613.99 INTEREST UNRESTRICTED 145,050.62 233,355.43 INTEREST RESTRICTED 29.27 0.00 SALE OF ASSETS 0.00 10,100.00 CONSTRUCTION INCOME 16,132.51 3,781.98 TOTAL REVENUES 13,724,652.65 14,116,609.87 BAD DEBT (5,052.56) (2,534.00) COMMUNICATION 102,017.91 96,842.74 DUE IN LIEU OF TAXES 589,445.51 602,449.13 ELECTRIC & FUEL EXPENSES 603,077.16 821,428.36 MISCELLANEOUS EXPENSES 33,077.21 91,675.19 PROPERTY & LIABILITY INSURANCE 219,505.51 256,174.65 PROFESSIONAL SERVICES 543,514.13 261,117.99 SLUDGE TREATMENT & DISPOSAL 538,980.22 551,244.82 SUBCONTRACTORS 610,863.77 837,317.11 SUPPLIES 1,194,150.25 1,150,223.61 TRANSPORTATION 132,788.66 135,589.23 WAGES & RELATED EXPENSES 4,252,072.95 5,008,512.61 DEPRECIATION 3,285,613.57 3,383,377.71 INTEREST EXPENSE 575,496.04 542,576.18 CONSTRUCTION EXPENSE 59,997.37 42,135.00 TOTAL EXPENDITURES 12,735,547.70 13,778,130.33 Fund 101 - GENERAL FUND: TOTAL REVENUES 13,724,652.65 14,116,609.87 TOTAL EXPENDITURES 12,735,547.70 13,778,130.33 NET OF REVENUES & EXPENDITURES 989,104.95 338,479.54 TOTAL REVENUES - ALL FUNDS 13,724,652.65 14,116,609.87 TOTAL EXPENDITURES - ALL FUNDS 12,735,547.70 13,778,130.33 NET OF REVENUES & EXPENDITURES 989,104.95 338,479.54 7 CLAY COUNTY UTILITY AUTHORITY STATEMENTS OF CASH FLOWS FOR THE THREE MONTHS ENDED DECEMBER 31,2021 AND 2022 December 31,2021 December 31,2022 Cash flows from operating activities $ 5,076,498 $ 1,463,900 Net cash provided by operating activities 5,076,498 1,463,900 Cash flows from capital and related financing activities Proceeds from issuance of bonds and loans - - Principal paid on long-term debt (3,292,236) (3,549,928) Interest paid on long-term debt (1,014,629) (955,839) Payments to acquire and construct plant property (7,260,601) (7,522,821) Capital contributions 3,849,824 2,018,208 Grants 40,649 1,369,459 Net cash used in capital and related financing activities (7,676,993) (8,640,920) Cash flows from investing activities Purchases of investments (114,130) (195,630) Sales of investments - 2,000,000 Interest income 145,080 233,355 Net cash provided by investing activities 30,950 2,037,725 Net increase(decrease)in cash and cash equivalents (2,569,545) (5,139,295) Cash and cash equivalents,beginning of period 41,874,593 29,907,741 Cash and cash equivalents,end of period $ 39,305,047 $ 24,768,447 Reconciliation of operating income to net cash provided by operating activities Cash flows from operating activities Operating income $ 1,419,521 $ 637,600 Adjustments to reconcile operating income to net cash provided by operating activities: tO Depreciation expense 3,301,278 3,389,747 Changes in assets and liabilities Decrease(Increase)in accounts receivable 469,100 1,274,968 Decrease(Increase)in prepaid items and inventory (266,686) (1,065,692) Decrease(Increase)in notes/interest receivable (25,392) (16,647) Increase(Decrease)in accounts payable 273,814 (2,710,086) Increase(Decrease)in accrued expenses 54,743 (80,140) Increase(Decrease)in unearned revenue (177,031) (20,854) Increase(Decrease)in customer deposits 27,152 55,002 Total adjustments 3,656,977 826,300 Net cash provided by operating activities $ 5,076,498 $ 1,463,900 Supplemental schedule of noncash investing,capital,and financing activities Utility plant property contributed by developers $ 5,447,503 $ 4,134,896 8 Cumulative Cash Flow $100,000,000 $90,000,000 $80,000,000 I I $70,000,000 $60,000,000 $50,000,000 z. I I $40,000,000 $30,000,000 to $20,000,000 " $10,000,000 $0 titi titi titi ;1> titi titi titi titi titi titi titi titi titi titi vti ti� ti� titi ti� ti� titi titi titi `Sac P.ec aJ 4` s?0, set��� 0�� °� �c ,ao q'° Sac P.c �a� °� �N\ sz0 49 O°�, °� pe° - Cash Investments CLAY COUNTY UTILITY AUTHORITY CASH AND CASH EQUIVALENTS REPORT As of December 31, 2022 BB&T Ameris SBA Investments Total Lend A Helping Hand Fund $371 $371 Operating Accounts ** $6,617,563 $6,617,563 FSA Account $32,731 $32,731 Emergency Accounts $19,506 $19,506 Petty Cash $2,002 $2,002 Total Operating Funds $6,671,801 $6,671,801 Public Funds Now: Water Plant Connection Fund $30,175 * $30,175 R Water Line Connection Fund $16,561 * $16,561 R Sewer Plant Connection Fund $931,098 * $931,098 R Sewer Lines Connection Fund $346,901 * $346,901 R Alternative Water Supply Fund $3,355,561 * $3,355,561 R Renewal&Replacement Fund $834,462 * $834,462 R Debt Stabilization and Reserve Account_Unrestricted $1,381,935 * - - $1,381,935 Surplus Fund $2,758,242 $526,656 $106,866 $50,823,613 $54,215,377 Available For Construction $9,654,936 $526,656 $106,866 $50,823,613 $61,112,071 Debt Service Sinking Funds: 2007A Bond Sinking Fund $2,820,838 * $2,820,838 R DEP Loan Debt Service Sinking Acct $25,123 * $25,123 R BBVA Compass Loan Sinking Funds $322,876 * $322,876 R 2018 Bond Sinking Fund $357,399 * $357,399 R Debt Stabilization and Reserve Account_Restricted Letter of Credit_Financial Responsible Officer $102,368 $102,368 Customer Deposits&Self Insurance Fund Customer Deposits - * $3,654,213 $3,654,213 Self Insurance Fund_Sewage Backups * Health Insurance - * $500,000 $500,000 Unemployment * $25,000 $25,000 TOTAL Funds $3,628,604 $4,179,213 - - $7,807,817 TOTAL CASH&CASH EQUIVALENTS $19,955,712 $4,705,869 $106,866 $50,823,613 $75,592,060 Investment Accounts Maturity Date Balance APY US Bank Various $50,823,613 1.86% $50,823,613 * BB&T Public Funds Money Checking Accounts $10,422,930 0.25% BB&T Public Funds Money Checking Accounts $6,617,563 0.25% Ameris Public Funds Money Checking Accounts $4,705,869 0.30% SBA $106,866 3.15% Construction Balance $61,112,071 Operating Cash $4,617,563 Available Construction Balance: $65,729,633 "R"indicates fund is Restricted by Bond Resolution,Enabling Legislation or Board Resolution. Printed 1/25/2023 Section B CLAY COUNTY UTILITY AUTHORITY BUDGET REPORTS FISCAL YEAR 2022/2023 to Section C 01/25/2023 REVENUE AND EXPENDITURE REPORT FOR CLAY COUNTY UTILITIES PERIOD ENDING 12/31/2022 OPERATING BUDGET REPORT 2022-23 YTD BALANCE AVAILABLE %BDGT GL NUMBER DESCRIPTION AMENDED BUDGET 12/31/2022 BALANCE USED OPERATING REVENUES Water Revenues Net Water Base Charges 8,192,383.00 2,021,739.67 6,170,643.33 24.68% Net Water Use Charges 11,345,365.00 2,597,887.94 8,747,477.06 22.90% Net Reuse Water Base Charges 3,164,349.00 799,630.48 2,364,718.52 25.27% Net Reuse Water Usage Charges 2,412,586.00 483,034.54 1,929,551.46 20.02% Net Water Revenues 25,114,683.00 5,902,292.63 19,212,390.37 23.50% Sewage Revenues Net Sewer Base Charges 16,615,838.00 4,182,113.32 12,433,724.68 25.17% Net Sewer Use Charges 14,355,094.00 3,303,352.52 11,051,741.48 23.01% Net Sewage Revenues 30,970,932.00 7,485,465.84 23,485,466.16 24.17% Other Revenues Net Miscellaneous 1,784,209.00 481,613.99 1,302,595.01 26.99% Net Other Revenues 1,784,209.00 481,613.99 1,302,595.01 26.99% Net OPERATING REVENUES 57,869,824.00 13,869,372.46 44,000,451.54 23.97% INTEREST INCOME Net Unrestricted 584,214.00 233,355.43 350,858.57 39.94% Net Restricted 2,335.00 0.00 2,335.00 0.00% Net INTEREST INCOME 586,549.00 233,355.43 353,193.57 39.78% OPERATING EXPENSES Net Bad Debt Expenses 500.00 (2,534.00) 3,034.00 -506.80% Net Wage Related Expenses 5,230,405.84 1,380,509.59 3,849,896.25 26.39% Net Communication Expenses 524,779.00 96,842.74 427,936.26 18.45% Net Due in Lieu of Taxes 2,523,853.00 602,449.13 1,921,403.87 23.87% Net Electric&Fuel Expenses 2,689,374.00 821,428.36 1,867,945.64 30.54% Net Miscellaneous Expenses 302,642.00 91,675.19 210,966.81 30.29% Net Property&Liability Insurance 966,619.00 256,174.65 710,444.35 26.50% Net Professional Services 1,361,045.00 303,249.67 1,057,795.33 22.28% Net Sludge Treatment&Disposal 2,684,753.00 551,244.82 2,133,508.18 20.53% Net Subcontractors 6,052,714.00 825,821.95 5,226,892.05 13.64% Net Supplies 5,879,439.00 1,150,223.61 4,729,215.39 19.56% Net Transportation Expenses 723,366.00 135,589.23 587,776.77 18.74% Net Wage Expense 13,537,455.61 3,597,366.50 9,940,089.11 26.57% Net OPERATING EXPENSES 42,476,945.45 9,810,041.44 32,666,904.01 23.09% NON-OPERATING EXPENSES Net Depreciation Expense 13,170,852.00 3,383,377.71 9,787,474.29 25.69% Net Interest Expense 1,920,828.00 542,576.18 1,378,251.82 28.25% Net Loss(Gain)on Sale of Assets 0.00 (10,100.00) 10,100.00 100.00% Net NON-OPERATING EXPENSES 15,091,680.00 3,915,853.89 11,175,826.11 25.95% Net CONSTRUCTION EXPENSES 545,662.15 42,135.00 503,527.15 7.72% Net CONSTRUCTION INCOME 545,662.00 3,781.98 541,880.02 0.69% Net CONTINGENCY 1,039,583.00 0.00 1,039,583.00 0.00% TOTAL REVENUES-ALL FUNDS 59,002,035.00 14,106,509.87 44,895,525.13 23.91% TOTAL EXPENDITURES-ALL FUNDS 59,153,870.60 13,768,030.33 45,385,840.27 23.27% NET OF REVENUES&EXPENDITURES (151,835.60) 338,479.54 (490,315.14) -222.93% 12 01/25/2023 10:17 AM EXPENDITURE REPORT FOR CLAY COUNTY UTILITIES Page: 1/1 User: kosborne DB: CCUA PERIOD ENDING 12/31/2022 OPERATING EXPENSE BUDGET REPORT 2022-23 YTD BALANCE AVAILABLE % BDGT GL NUMBER DESCRIPTION AMENDED BUDGET 12/31/2022 BALANCE USED Net WAGES & TEMP. LABOR 13,941,858.61 3,639,498.18 10,302,360.43 26.10 Net CAPITALIZED WAGES 176,342.47 1,522.54 174,819.93 0.86 Net HEALTH & LIFE INSURANCE 2,680,227.61 656,280.51 2,023,947.10 24.49 Net PENSION & BENEFITS 1,435,295.57 393,344.07 1,041,951.50 27.41 Net PAYROLL TAXES 1,006,069.57 262,106.43 743,963.14 26.05 Net W/C INSURANCE 198,880.77 71,703.95 127,176.82 36.05 Net PROPERTY & LIABILITY INSURANCE 1,020,619.00 272,526.24 748,092.76 26.70 Net TRANSPORTATION 753,366.00 142,757.97 610,608.03 18.95 Net RENTAL EXPENSE 49,706.00 9,568.00 40,138.00 19.25 Net COMMUNICATION EXPENSES 524,779.00 96,842.74 427,936.26 18.45 Net ELECTRIC & FUEL WATER PLANTS 744,000.00 232,882.61 511,117.39 31.30 Net ELECTRIC & FUEL LIFT STATIONS 440,000.00 146,334.67 293,665.33 33.26 Net ELECTRIC & FUEL SEWAGE PLANTS 1,466,000.00 432,866.28 1,033,133.72 29.53 Net ELECTRIC AT OFFICE 39,374.00 9,344.80 30,029.20 23.73 Net CHEMICALS FOR WATER 233,400.00 48,826.09 184,573.91 20.92 Net CHEMICALS FOR SEWAGE 950,000.00 233,550.45 716,449.55 24.58 Net SUPPLIES FOR WATER 1,850,390.00 300,503.26 1,549,886.74 16.24 Net SUPPLIES FOR SEWAGE 1,240,684.00 288,412.52 952,271.48 23.25 Net OFFICE SUPPLIES 1,617,915.00 280,963.29 1,336,951.71 17.37 Net ENGINEERING EXPENSES 393,200.00 146,514.95 246,685.05 37.26 Net LEGAL EXPENSES 537,126.00 81,659.76 455,466.24 15.20 Net AUDIT EXPENSES 34,000.00 34,000.00 0.00 100.00 Net SUBCONTRACTORS-WATER 1,333,056.00 217,572.15 1,115,483.85 16.32 Net SUBCONTRACTORS-SEWAGE 993,729.00 210,958.66 782,770.34 21.23 Net SUBCONTRACTORS-GENERAL 3,750,829.00 401,999.46 3,348,829.54 10.72 Net SLUDGE TREATMENT & DISPOSAL 2,684,753.00 551,244.82 2,133,508.18 20.53 Net BAD DEBT EXPENSE 500.00 (2,534.00) 3,034.00 (506.80) Net MISCELLANEOUS 252,936.00 82,107.19 170,828.81 32.46 Net DUE IN LIEU OF TAXES 2,523,853.00 602,449.13 1,921,403.87 23.87 Net CONTINGENCY 1,084,916.00 0.00 1,084,916.00 0.00 TOTAL EXPENDITURES - ALL FUNDS 43,957,805.60 9,845,806.72 34,111,998.88 22.40 13 CLAY COUNTY UTILITY AUTHORITY CIAC REPORTS to FISCAL YEAR 2022/2023 Section D 01/25/2023 10:17 AM TRIAL BALANCE REPORT FOR CLAY COUNTY UTILITIES Page: 1/2 User: kosborne DB: CCUA PERIOD ENDING 12/31/2022 ACTIVITY FOR 2022-23 BEG. BALANCE MONTH YEAR-TO-DATE END BALANCE GL NUMBER DESCRIPTION AMENDED BUDGET 10/01/2022 12/31/2022 THRU 12/31/22 12/31/2022 Fund 101 - GENERAL FUND Fund Equity WATER CAPACITY 101.401.254.350 WATER CAPACITY CHARGES 11,224,067.36 27,540.00 110,620.00 11,334,687.36 WATER CAPACITY 11,224,067.36 27,540.00 110,620.00 11,334,687.36 SEWER CAPACITY 101.401.254.360 SEWER CAPACITY CHARGES 49,245,421.62 263,270.00 982,155.00 50,227,576.62 101.401.254.361 GRANTS 25,966,282.30 809,997.14 1,369,458.98 27,335,741.28 SEWER CAPACITY 75,211,703.92 1,073,267.14 2,351,613.98 77,563,317.90 AWS 101.401.240.000 AWS CIAO 7,130,813.49 87,425.77 289,616.25 7,420,429.74 AWS 7,130,813.49 87,425.77 289,616.25 7,420,429.74 SJRWMD BLACK CREEK 101.401.240.100 SJRWMD Black Creek CIAC 707,501.13 54,813.06 174,844.23 882,345.36 SJRWMD BLACK CREEK 707,501.13 54,813.06 174,844.23 882,345.36 WATER MAIN 101.401.254.354 WATER MAIN EXTENSION CHARGE 3,109,856.87 892.32 121,310.19 3,231,167.06 WATER MAIN 3,109,856.87 892.32 121,310.19 3,231,167.06 SEWER MAIN 101.401.254.364 SEWER MAIN EXTENSION CHARGE 4,765,501.16 4,515.39 192,115.02 4,957,616.18 SEWER MAIN 4,765,501.16 4,515.39 192,115.02 4,957,616.18 FIRE 101.401.254.351 FIRE CAPACITY CHARGES 2,035,389.18 9,359.52 32,284.02 2,067,673.20 FIRE 2,035,389.18 9,359.52 32,284.02 2,067,673.20 WATER TAP IN 101.401.254.352 WATER TAP IN CHARGE 2,340,817.16 26,657.03 33,709.05 2,374,526.21 WATER TAP IN 2,340,817.16 26,657.03 33,709.05 2,374,526.21 SEWER TAP IN 101.401.254.362 SEWER TAP IN CHARGE 2,503,301.88 5,351.05 10,443.96 2,513,745.84 SEWER TAP IN 2,503,301.88 5,351.05 10,443.96 2,513,745.84 WATER CONT PROP 101.401.254.353 WATER CONTRIBUTED ASSETS 52,464,976.63 300,537.82 1,276,752.29 53,741,728.92 WATER CONT PROP 52,464,976.63 300,537.82 1,276,752.29 53,741,728.92 SEWER CONT PROP 101.401.254.363 SEWER CONTRIBUTED ASSETS 103,808,551.24 1,062,922.26 2,858,144.09 106,666,695.33 SEWER CONT PROP 103,808,551.24 1,062,922.26 2,858,144.09 106,666,695.33 DEBT SERVICE 101.401.254.355 DEBT SERVICE CHARGE 1,305,259.70 1,526.00 71,110.50 1,376,370.20 15 01/25/2023 10:17 AM TRIAL BALANCE REPORT FOR CLAY COUNTY UTILITIES Page: 2/2 User: kosborne DB: CCUA PERIOD ENDING 12/31/2022 ACTIVITY FOR 2022-23 BEG. BALANCE MONTH YEAR-TO-DATE END BALANCE GL NUMBER DESCRIPTION AMENDED BUDGET 10/01/2022 12/31/2022 THRU 12/31/22 12/31/2022 Fund 101 - GENERAL FUND Fund Equity DEBT SERVICE 1,305,259.70 1,526.00 71,110.50 1,376,370.20 TOTAL FUND EQUITY 266,607,739.72 2,654,807.36 7,522,563.58 274,130,303.30 Total Fund 101 - GENERAL FUND TOTAL ASSETS 0.00 0.00 0.00 0.00 BEG. FUND BALANCE 324,403,223.95 324,403,223.95 + NET OF REVENUES & EXPENDITURES + FUND BALANCE ADJUSTMENTS 7,629,080.47 7,629,080.47 = ENDING FUND BALANCE 266,607,739.72 2,654,807.36 7,522,563.58 274,130,303.30 + LIABILITIES 0.00 0.00 0.00 0.00 = TOTAL LIABILITIES AND FUND BALANCE 266,607,739.72 2,654,807.36 7,522,563.58 274,130,303.30 OUT OF BALANCE 0.00 (2,654,807.36) (7,522,563.58) (274,130,303.30) 16 CLAY COUNTY UTILITY AUTHORITY 2022/2023 Alternative Water Supply Surcharges Beginning October November December January February March April May June July August September Balance Established 10/1/2015 Balance 2022 2022 2022 2023 2023 2023 2023 2023 2023 2023 2023 2023 9/30/2023 Expenditures: Job 991 FCOB Stormwater Harvesting Pilot Project 800,174.90 20,548.61 12,531.42 4,599.53 837,854.46 Stormwater Harvesting Study 49,842.66 49,842.66 Job 00119WP Aquifer Storage&Recovery(ASR) 1,580,081.04 1,580,081.04 Project Development Advisor 212,388.00 212,388.00 Horizontal Well Feasibility Study 38,788.00 38,788.00 Aquifer Recharge Feasibility Study&Siting 138,059.36 138,059.36 Lake Agresti Reservoir Feasibility Study 5,798.00 5,798.00 Job 20022WL Treatability Pilot Project-AWS Development 708,857.91 206,433.56 206,108.72 215,418.18 1,336,818.37 I New Development: - Total Expenditures 3,533,989.87 226,982.17 218,640.14 220,017.71 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 4,199,629.89 Existing Customers: Revenue: Surcharge Fund(Existing Customers) 4,108,291.49 56,754.88 59,482.10 58,466.00 4,282,994.47 Connection Charge Fund(Growth) 2,894,376.18 33,286.82 30,833.86 53,408.52 3,011,905.38 Interest Income 40,273.79 40,273.79 Total Revenue 7,042,941.46 90,041.70 90,315.96 111,874.52 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 7,335,173.64 Balance 3,508,951.59 (136,940.47)(128,324.18) (108,143.19) 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 3,135,543.75 Cash Balance 3,355,561.46 Done in following Month: Less Construction Costs transferred after month close (220,017.71) J/E-Adjustment True Up for Move-Ins/Move-Outs J/E-Interfund Transfer 3,135,543.75 Page D-la 17 CLAY COUNTY UTILITY AUTHORITY CAPITAL PROJECT BUDGET to REPORT FISCAL YEAR 2022/2023 Section E 18 Clay County Utility Authority References Capital Projects Budget Report Prior Years Current Fiscal for Transfers Current Fiscal Financial Carry Over Current Fiscal Year Year Combined Transfers and Funds Spent @ Job Cost and Year Job Costs Job Description Job Number Budget Adopted Budget Budgets Amendments 12/31/22 Balances To Fund Amendments 2022/2023 RENEWAL,REPLACEMENT&BETTERMENT Departmental Capital 100 804,787.06 1,386,263.08 2,191,050.14 416,855.44 1,774,194.70 2,191,050.14 Upgrade Lift station 9-Meadowbrook 755 101,922.26 101,922.26 8,077.74 93,844.52 101,922.26 Knight Boxx/Old Jennings Force Main Extension 967 90,885.05 368,229.90 459,114.95 (300,000.00) 9,114.95 150,000.00 1 159,114.95 Rehab SP WW Clarifer#1/under drain 1-2 02519RR 933,274.98 615,901.22 1,549,176.20 68,197.02 1,480,979.18 1,549,176.20 Ridgecrest WTP-Replace Softstart&Crossline Starters with VFD's 20021RR 907,510.65 1,103,717.35 2,011,228.00 901,922.50 1,109,305.50 2,011,228.00 New Lift Station Generators:172,165,151,142,163,124 21002RR 56,108.76 1,713.37 57,822.13 343,891.24 (286,069.11) 57,822.13 Fleming Island Reg.WWTP-2nd BCR Plant,Two Tanks 2101ORR 5,200,000.00 2,000,000.00 7,200,000.00 (1,130,000.00) 3,762,141.46 2,307,858.54 1 6,070,000.00 Fleming WRF Clarifier No.1 Upgrade 21014RR 1,101,500.14 106,499.86 1,208,000.00 (339,500.14) 125,423.78 743,076.08 1 868,499.86 Lift Station#2-Upgrade 21016RR 649,208.59 2,298,937.57 2,948,146.16 (913,146.16) 154,364.79 1,880,635.21 1 2,035,000.00 Ridaught WWTP Upgrades(Install Micro-screen,Grit Removal Equipment,e 21019RR 1,505,007.13 1,381,992.87 2,887,000.00 368,927.61 2,518,072.39 2,887,000.00 Lift Station#3 Foxbay Upgrade 21022RR 713,703.00 172,297.00 886,000.00 73,189.50 812,810.50 886,000.00 Meadowbrook Well Rehab 21028RR 366,895.00 366,895.00 0.00 366,895.00 366,895.00 Meadowbrook WTP Upgrades-(GST#3 repair,Transfer switch,GST#2 ro 21029RR 949,070.30 1,133,237.70 2,082,308.00 (1,584,999.55) 179,668.81 317,639.64 1 497,308.45 Gravity Sewer Lining 21031RR 401,134.10 899,460.15 1,300,594.25 692,096.12 608,498.13 1,300,594.25 Oakleaf WTP Well No.2 22005RR 75,145.08 75,145.08 69,854.92 5,290.16 75,145.08 Ridaught WTP-Phase I GST Upgrades 22007RR 872,000.00 872,000.00 (817,896.74) 54,103.26 0.00 1 54,103.26 Lift Station#4 Upgrades 22008RR 487,985.00 312,015.00 800,000.00 (693,600.00) 26,156.25 80,243.75 1 106,400.00 Lift Station#62 and#67-Rehabilitation 22009RR 320,000.00 320,000.00 69,160.00 250,840.00 320,000.00 Fleming Oaks WTP Electrical Upgrades&Hydro Tank Not Started 0.00 190,000.00 190,000.00 (190,000.00) 0.00 0.00 4 0.00 Lake Asbury WM Improvements(602 Lake Asbury Road&Aldersgate St.) Not Started 170,000.00 170,000.00 0.00 170,000.00 170,000.00 Wesley RD WM Improvements(Branscomb Road to Arthur Moore Drive) Not Started 200,000.00 200,000.00 0.00 200,000.00 200,000.00 12"Main Connecting Postmaters WTP to Geneva Lakes WTP along CR214 Not Started 0.00 0.00 0.00 0.00 0.00 12"WM Extension Hwy.100 to Brooklyn Bay Rd.(Keystone) Not Started 0.00 0.00 0.00 0.00 0.00 6"WM Extension Woodland Dr.to Payne Rd.via SR21 Not Started 0.00 0.00 0.00 0.00 0.00 Booster Station(Hwy.100 @ Commercial Dr.-Keystone) Not Started 0.00 0.00 0.00 0.00 0.00 Keystone Wastewater Treatment Plant-Phase II Construction Not Started 0.00 0.00 0.00 0.00 0.00 Keystone Heights High School WM relocation Not Started 0.00 143,000.00 143,000.00 0.00 143,000.00 143,000.00 Keystone Heights-Lakeside Street/Hilltop Street Water Main Rehabilitation Not Started 0.00 237,600.00 237,600.00 0.00 237,600.00 237,600.00 Miller St.WWTP Upgrades(Complete Paving of Loop Road,Refurbish Influ Not Started 0.00 0.00 0.00 0.00 0.00 Pace Island&Fleming Oaks WTP Electrical Upgrades 23007RR 0.00 220,000.00 220,000.00 190,000.00 0.00 410,000.00 4 410,000.00 Old Jennings WTP Electrical Upgrade Not Started 0.00 0.00 0.00 0.00 0.00 Spencer's WTP Electrical Upgrade Not Started 0.00 0.00 0.00 0.00 0.00 Tanglewood Electrical Upgrade Not Started 0.00 0.00 0.00 0.00 0.00 Orange Park South Electrical Upgrade Not Started 0.00 0.00 0.00 0.00 0.00 Fleming island WRF electrical upgrades/Vault upgrades 23009RR 0.00 296,171.00 296,171.00 2,208.90 293,962.10 296,171.00 Miller WRF Electrical Upgrades&WWTP Upgrades 23004RR 0.00 125,005.00 125,005.00 4,539.67 120,465.33 125,005.00 Ravines Off-Site Mains-Middleburg W&S Extensions Not Started 1,238,000.00 1,238,000.00 1,238,000.00 1,238,000.00 Ridaught WRF Electrical Upgrades Not Started 0.00 0.00 0.00 0.00 0.00 Spencer's WRF Electrical Upgrades Not Started 0.00 0.00 0.00 0.00 0.00 Oakleaf WTP Electrical Upgrades Not Started 0.00 0.00 0.00 0.00 0.00 Spencers WTP-Ground Storage&High Service Pump&Electrical Upgrade 23005RR 0.00 565,000.00 565,000.00 1,949.03 563,050.97 565,000.00 Sandridge Road widening from Henley to CR 209 Not Started 40,000.00 40,000.00 80,000.00 0.00 80,000.00 80,000.00 Server Lifecycle Replacement Not Started 0.00 0.00 0.00 0.00 0.00 ERP Software Replacement 23010RR 0.00 1,400,000.00 1,400,000.00 1,443,782.00 0.00 2,843,782.00 3 2,843,782.00 Upgrade Lift Stations 11,41,69,51 Not Started 542,000.00 542,000.00 0.00 542,000.00 542,000.00 Upgrade Lift Station 98 Not Started 0.00 0.00 0.00 0.00 0.00 Upgrade Lift Stations 9,43,24,59 Not Started 0.00 0.00 0.00 0.00 0.00 Upgrade Lift Station 111 Not Started 0.00 0.00 0.00 0.00 0.00 Upgrade Lift Station 56 Not Started 0.00 125,000.00 125,000.00 0.00 125,000.00 125,000.00 Lift Station Bypass Pump Not Started 0.00 200,000.00 200,000.00 0.00 200,000.00 200,000.00 SCADA System 23008RR 0.00 1,260,048.00 1,260,048.00 (500,000.00) 0.00 760,048.00 1 760,048.00 19 X:\Finance\Controllers Folder\Monthly Financial\Monthly Construction Reports\2022-2023\CIP_2023.xlsx Page 1 of 3 Clay County Utility Authority References Capital Projects Budget Report Prior Years Current Fiscal for Transfers Current Fiscal Financial Carry Over Current Fiscal Year Year Combined Transfers and Funds Spent @ Job Cost and Year Job Costs Job Description Job Number Budget Adopted Budget Budgets Amendments 12/31/22 Balances To Fund Amendments 2022/2023 WTP Ground Storage Tanks:add Handrails Not Started 576,000.00 576,000.00 0.00 576,000.00 576,000.00 Water Plant Meters Retrofits 23003RR 0.00 108,000.00 108,000.00 0.00 108,000.00 108,000.00 Manhole Rehab Not Started 150,000.00 150,000.00 0.00 150,000.00 150,000.00 FH and Gate Valve replacement Not Started 105,000.00 105,000.00 0.00 105,000.00 105,000.00 Potable and Reclaimed Water Meter and backflow device replacement Not Started 761,250.00 761,250.00 0.00 761,250.00 761,250.00 SYSTEM EXPANSION Meadow Lake WTP-New Ground Storage Tank and Electrical Service upgra 00983WP 2,198,046.00 951,078.00 3,149,124.00 2,161,946.62 987,177.38 3,149,124.00 Henley Road 12"WM Loop-Sandridge to Small Lake 01119WL 106,000.00 106,000.00 11,258.64 94,741.36 106,000.00 North Middleburg Water&Sewer Extension and Interconnection(Water Intr 02419WL 1,869,191.77 1,130,808.23 3,000,000.00 (2,397,000.00) 349,655.10 253,344.90 1 603,000.00 Saratoga Springs WTP-Phase I 03018WP 2,348,753.55 6,850,213.45 9,198,967.00 7,498,072.78 1,700,894.22 9,198,967.00 Saratoga Springs RWP-Phase I 03118RP 1,607,033.00 3,000,000.00 4,607,033.00 4,707,108.73 (100,075.73) 4,607,033.00 Middleburg Water and Sewer Relocations 03319WL 602,241.10 602,241.10 273,197.44 329,043.66 602,241.10 Saratoga Springs Offsite Main Extensions 03419WL 2,785,000.00 2,785,000.00 1,615,748.70 1,169,251.30 2,785,000.00 Mid Clay WWTP-Phase II Plant Expansion 20003SP 5,082,615.00 2,167,385.00 7,250,000.00 7,217,599.43 32,400.57 7,250,000.00 Fleming Island Reg.WWTP-#3 BTU Installation,Design 20004SP 6,520,000.00 6,520,000.00 6,790,093.36 (270,093.36) 6,520,000.00 2019-054 Doctors Lake Restoration Project 20011SL 411,340.52 1,471,992.48 1,883,333.00 1,717,512.94 165,820.06 1,883,333.00 CCUA Storage Building and Site Improvements 21001AD 3,734,845.00 178,471.00 3,913,316.00 3,473,117.95 440,198.05 3,913,316.00 CCUA Administrative Building Phase I 21013AD 214,907.00 3,910,182.00 4,125,089.00 258,111.31 3,866,977.69 4,125,089.00 CCUA Administrative Building Phase II Not Started 0.00 350,000.00 350,000.00 0.00 350,000.00 350,000.00 Aquarius Concourse Relocation Utility Relocations 21004WL 1,948,637.00 195,000.00 2,143,637.00 2,172,493.37 (28,856.37) 2,143,637.00 Swimming Penn Creek WM Interconnect 21020WL 2,000,000.00 250,000.00 2,250,000.00 (952,200.00) 248,581.25 1,049,218.75 1 1,297,800.00 Ravines to Henly Road Water Main Extension 21023WL 2,250,000.00 2,250,000.00 (1,007,000.00) 263,950.51 979,049.49 1 1,243,000.00 Governor's Park WTP Design and Build 21026WP 977,400.00 4,147,600.00 5,125,000.00 474,584.69 4,650,415.31 5,125,000.00 Peters Creek WTP 2nd GST&3rd Well 21030WP 975,000.00 2,075,000.00 3,050,000.00 (2,560,000.00) 158,719.17 331,280.83 1 490,000.00 Peters Creek New Regional WRF 22003SP 1,675,000.00 41,085,192.00 42,760,192.00 2,479,947.73 40,280,244.27 42,760,192.00 CCUA North Campus Driveway 22010AD 36,340.73 750,000.27 786,341.00 (499,341.00) 28,577.80 258,422.20 1 287,000.00 LAMPA E/W Interconnect#1-Water Lines 22012WL 247,500.00 752,500.00 1,000,000.00 10,604.55 989,395.45 1,000,000.00 LAMPA E/W Interconnect#1-Wwtr-Reuse 22013SL 495,000.00 1,505,000.00 2,000,000.00 21,544.48 1,978,455.52 2,000,000.00 LAMPA E/W Interconnect#2-Water Lines 22014WL 165,000.00 501,667.00 666,667.00 21,225.08 645,441.92 666,667.00 LAMPA E/W Interconnect#2-Wwtr-Reuse 22015SL 330,000.00 1,003,333.00 1,333,333.00 43,104.95 1,290,228.05 1,333,333.00 LAMPA N/S Interconnect#1-Water Lines 22016WL 305,250.00 928,083.00 1,233,333.00 13,080.01 1,220,252.99 1,233,333.00 LAMPA N/S Interconnect#2 Wwtr&Reuse 22017SL 610,500.00 1,856,167.00 2,466,667.00 26,575.26 2,440,091.74 2,466,667.00 LAMPA N/S Interconnect#2 Water Lines 22018WL 181,500.00 181,500.00 7,777.74 173,722.26 181,500.00 LAMPA N/S Interconnect#2 Wwtr&Reuse 22019SL 363,000.00 363,000.00 15,795.03 347,204.97 363,000.00 Emalyn Place 3 Single Family Units 22021WL 17,000.00 17,000.00 11,129.45 5,870.55 17,000.00 Peter's Creek WWTP-Land Acquisition 22022SP 3,000,000.00 3,000,000.00 4,985.00 2,995,015.00 3,000,000.00 Wwtr Service 633 Simmons Trail 23002SL 0.00 10,000.00 7,543.85 2,456.15 2 10,000.00 Silo Oaks to Nautilis Place Water Main Intercomect 23006WL 0.00 18,000.00 18,000.00 5 18,000.00 Engineering Cost Allocation 9999999 0.00 109,481.29 (109,481.29) 0.00 Sandridge Parallel Sewer FM(PS#110 to RVZ Park via Creekview Tr.-5,0( Not Started 1,000,000.00 1,000,000.00 0.00 1,000,000.00 1,000,000.00 Reinhold Projects E/W interconnect#1 (W,WW&Reclaimed Mains from F Not Started 0.00 0.00 0.00 0.00 0.00 Reinhold Projects E/W interconnect#2(W,WW&Reclaimed Mains along I Not Started 0.00 0.00 0.00 0.00 0.00 Reinhold Projects N/S interconnect#1 Saratoga WM to West of 1st Coast Er Not Started 0.00 0.00 0.00 0.00 0.00 Reinhold Projects N/S interconnect#2(W&Reclaimed Mains from Saratoga Not Started 0.00 0.00 0.00 0.00 16-inch WM Challenger Dr Interconnect to Atlantis dr.-Atlantis to Brannan Not Started 1,000,000.00 1,000,000.00 (1,000,000.00) 0.00 0.00 1 0.00 16-inch WM Atlantis to Kindlewood Not Started 500,000.00 500,000.00 (500,000.00) 0.00 0.00 1 0.00 Upsizing pipes to accommodate Rookery GCS Not Started 0.00 0.00 0.00 0.00 FDOT 447180-1:US17 from Eagle Harbor to Doctors Inlet Bridge Not Started 310,000.00 310,000.00 0.00 310,000.00 310,000.00 FDOT 443302-1:SRI 5(US17)From Water Oak Lane to Eagle Harbor Parkv Not Started 0.00 0.00 0.00 0.00 CR-220 at Old Hard Rd.Intersection Not Started 410,000.00 410,000.00 0.00 410,000.00 410,000.00 20 X:\Finance\Controllers Folder\Monthly Financial\Monthly Construction Reports\2022-2023\CIP_2023.xlsx Page 2 of 3 Clay County Utility Authority References Capital Projects Budget Report Prior Years Current Fiscal for Transfers Current Fiscal Financial Carry Over Current Fiscal Year Year Combined Transfers and Funds Spent @ Job Cost and Year Job Costs Job Description Job Number Budget Adopted Budget Budgets Amendments 12/31/22 Balances To Fund Amendments 2022/2023 Tanglewood Neighborhood Water Main Relocations Not Started 85,000.00 85,000.00 0.00 85,000.00 85,000.00 Habitat Drive Water Main Relocations Not Started 265,000.00 265,000.00 0.00 265,000.00 265,000.00 CR 218 widening from Pine Tree Lane to Cosmos 22022RR 425,000.00 250,000.00 675,000.00 424,394.80 250,605.20 675,000.00 CR 220 widening Baxley to Henley Rd Not Started 250,000.00 250,000.00 0.00 250,000.00 250,000.00 CR 220 widening from Henley to Knightbox Not Started 150,000.00 150,000.00 0.00 150,000.00 150,000.00 CR 315 widening-Utility Relocation(design FY 23 construct FY 24) Not Started 922,000.00 922,000.00 0.00 922,000.00 922,000.00 CR220 Quadrant Intersection Not Started 578,000.00 578,000.00 0.00 578,000.00 578,000.00 College Drive RRR Not Started 200,000.00 200,000.00 0.00 200,000.00 200,000.00 Infill Projects Not Started 1,261,678.98 100,000.00 1,361,678.98 1,361,678.98 1,361,678.98 Pier Station E/W WM Extension and Interconnect(State Road 16 and FCOB Not Started 0.00 0.00 0.00 0.00 Pier Station Force Main Extensions(State Road 16 and FCOB) Not Started 0.00 0.00 0.00 0.00 Pier Station Master Pump Station(State Road 16 and FCOB) Not Started 0.00 0.00 0.00 0.00 Pier Station WTP Expansion Not Started 0.00 0.00 0.00 0.00 Ravines WTP 2nd GST Not Started 0.00 0.00 0.00 0.00 Spencer's WWTP:Phase 6 Expansion Not Started 0.00 0.00 0.00 0.00 Water System Interconnects-Misc Not Started 660,000.00 15,000.00 675,000.00 675,000.00 675,000.00 Longbay Rd.Master Pump Station and Force Main Not Started 0.00 200,000.00 200,000.00 200,000.00 200,000.00 • ALTERNATIVE WATER SUPPLY Purified Water Pilot Study 20022WL 614,261.99 4,154,738.01 4,769,000.00 1,359,168.47 3,409,831.53 4,769,000.00 AMI Demand Management Not Started 0.00 0.00 0.00 Onsite Stormwater Harvesting Not Started 0.00 0.00 0.00 Irrigation CUP Not Started 510,000.00 510,000.00 (310,000.00) 200,000.00 1 200,000.00 Public Access Reuse Storage Not Started 2,042,000.00 2,042,000.00 2,042,000.00 2,042,000.00 Subtotals 64,350,178.74 105,677,749.51 170,027,928.25 (14,032,901.59) 51,308,530.47 104,686,496.19 155,995,026.66 Contingency 6,858,453.01 6,858,453.01 3,733,645.87 (1-5) 10,592,098.88 TOTAL CAPITAL EXPENDITURES 176,886,381.26 (10,299,255.72) 166,587,125.54 Construction In Progress 170,027,928.25 50,891,675.03 Not Started 11,284,528.98 Completed Jobs 416,855.44 Started 155,302,596.56 51,308,530.47 166,587,125.54 21 X:\Finance\Controllers Folder\Monthly Financial\Monthly Construction Reports\2022-2023\CIP_2023.xlsx Page 3 of 3 CLAY COUNTY UTILITY AUTHORITY OPERATING DETAIL BY MONTH t° FISCAL YEAR 2022/2023 Section F 22 01/25/2023 10:21 AM REVENUE REPORT FOR CLAY COUNTY UTILITIES Page: 1/1 User: kosborne DB: CCUA PERIOD ENDING 12/31/2022 OPERATING REVENUE BUDGET REPORT ACTIVITY FOR 2022-23 MONTH YTD BALANCE % BDGT GL NUMBER DESCRIPTION AMENDED BUDGET 12/31/2022 12/31/2022 USED OPERATING REVENUES Water Revenues Water Base Charges 101.401.343.301 RESIDENTIAL WATER BASE CHARGE 6,650,811.00 565,707.65 1,653,640.81 24.86 101.401.343.303 GENERAL SERVICE WATER BASE 1,273,001.00 104,242.50 313,741.92 24.65 101.401.346.303 Commercial Potable Irrigation Base 268,571.00 18,641.00 54,356.94 20.24 Net Water Base Charges 8,192,383.00 688,591.15 2,021,739.67 23.50 Water Use Charges 101.401.344.303 Residential Water Usage Tier 1 3,563,059.00 292,480.40 882,386.28 24.76 101.401.344.304 Residential Water Usage Tier 2 2,473,019.00 181,566.76 570,702.75 23.08 101.401.344.305 Residential Water Usage Tier 3 1,037,236.00 62,842.82 224,741.07 21.67 101.401.344.306 Residential Water Usage Tier 4 1,184,957.00 57,398.62 230,822.80 19.48 101.401.345.305 Commercial Water Usage 2,455,117.00 179,600.39 548,817.60 22.35 101.401.346.306 Commercial Potable Irrigation Usage T 123,817.00 8,651.64 27,645.21 22.33 101.401.346.307 Commercial Potable Irrigation Usage T 223,841.00 13,977.32 48,408.95 21.63 101.401.346.308 Commercial Potable Irrigation Usage T 171,240.00 10,338.94 38,771.01 22.64 101.401.346.309 Commercial Potable Irrigation Usage T 113,079.00 6,967.87 25,592.27 22.63 Net Water Use Charges 11,345,365.00 813,824.76 2,597,887.94 23.50 Reuse Water Base Charges 101.401.343.601 Reuse Residential Base 2,890,097.00 250,909.93 731,419.35 25.31 101.401.343.602 Reuse Commercial Base 274,252.00 23,415.63 68,211.13 24.87 Net Reuse Water Base Charges 3,164,349.00 274,325.56 799,630.48 23.50 Reuse Water Usage Charges 101.401.347.403 Reuse Residential Usage Tier 1 934,528.00 57,527.01 203,003.74 21.72 101.401.347.404 Reuse Residential Usage Tier 2 250,847.00 12,026.05 48,546.24 19.35 101.401.347.405 Reuse Residential Usage Tier 3 714,664.00 31,616.41 129,929.11 18.18 101.401.347.406 Reuse Commercial Usage Tier 1 100,963.00 5,710.30 19,629.64 19.44 101.401.347.407 Reuse Commercial Usage Tier 2 35,037.00 1,601.25 6,890.01 19.66 101.401.347.408 Reuse Commercial Usage Tier 3 248,766.00 11,997.18 43,996.53 17.69 101.401.349.506 CROSSINGS RECLAIMED WATER CHRG 127,781.00 6,658.02 31,039.27 24.29 Net Reuse Water Usage Charges 2,412,586.00 127,136.22 483,034.54 23.50 Net Water Revenues 25,114,683.00 1,903,877.69 5,902,292.63 23.50 Sewage Revenues Sewer Base Charges 101.401.343.501 RESIDENTIAL SEWER BASE CHARGE 14,324,559.00 1,212,191.02 3,541,561.13 24.72 101.401.343.504 GENERAL SERVICE SEWER BASE 2,291,279.00 219,219.91 640,552.19 27.96 Net Sewer Base Charges 16,615,838.00 1,431,410.93 4,182,113.32 24.17 Sewer Use Charges 101.401.343.502 RESIDENTIAL SEWER USAGE CHARGE 10,787,637.00 797,342.59 2,420,320.86 22.44 101.401.343.505 GENERAL SERVICE SEWER USAGE 3,383,857.00 277,514.30 839,915.42 24.82 101.401.343.506 PORTALET SEWAGE REVENUE 183,600.00 10,484.88 43,116.24 23.48 Net Sewer Use Charges 14,355,094.00 1,085,341.77 3,303,352.52 24.17 Net Sewage Revenues 30,970,932.00 2,516,752.70 7,485,465.84 24.17 Net OPERATING REVENUES 56,085,615.00 4,420,630.39 13,387,758.47 24.17 TOTAL REVENUES - ALL FUNDS 56,085,615.00 4,420,630.39 13,387,758.47 23.87 23 Budgeted vs. Actual - Base & Use Charges, Total 30,000,000 25,000,000 iiii/71117,41 20,000,000 15,000,000 10,000,000 tO 5,000,000 4), October November December January February March April May June July August September Actual Base Charges Actual Use Charges Budgeted Base Charges Budgeted Use Charges Operating Revenue $6,000,000 $5,000,000 $4,000,000 $3,000,000 $2,000,000 t0 $1,000,000 $0 October November December January February March April May June July August September Actual Optg Rev —Prior Year Optg Rev Budgeted Optg Rev Operating Net Income $2,500,000 $2,000,000 $1,500,000 \pi $1,000,000 t0 $500,000 $0 October November December January February March April May June July August September Actual Net Income Prior Year Net Income ill .Budgeted Net Income 26 CLAY COUNTY UTILITY AUTHORITY OTHER REPORTS t° FISCAL YEAR 2022/2023 Section G 27 01/25/2023 10:22 AM REVENUE AND EXPENDITURE REPORT FOR CLAY COUNTY UTILITIES Page: 1/2 User: kosborne DB: CCUA PERIOD ENDING 12/31/2022 CONSTRUCTION DEPARTMENT BUDGET ACTIVITY FOR 2022-23 MONTH YTD BALANCE ENCUMBERED UNENCUMBERED % BDGT GL NUMBER DESCRIPTION AMENDED BUDGET 12/31/22 12/31/2022 YEAR-TO-DATE BALANCE USED INTERNAL BILLINGS 101.401.349.609 BILLINGS TO CCUA-CAPITAL ASSET 545,662.00 0.00 3,781.98 0.00 541,880.02 0.69 Net INTERNAL BILLINGS 545,662.00 0.00 3,781.98 0.00 541,880.02 0.69 WAGES 101.401.536.128 C/D JOB PAYROLL 0.00 0.00 2,283.35 0.00 (2,283.35) 100.00 101.401.536.129 C/D CONTRA JOB PAYROLL 0.00 0.00 (2,283.35) 0.00 2,283.35 100.00 101.502.536.121 WAGES HOURLY 176,342.47 0.00 1,522.54 0.00 174,819.93 0.86 Net WAGES (176,342.47) 0.00 (1,522.54) 0.00 (174,819.93) 0.86 HEALTH/LIFE INSURANCE 101.502.536.230 EMPLOYEE HEALTH&LIFE INSURANCE 46,856.78 0.00 427.19 0.00 46,429.59 0.91 Net HEALTH/LIFE INSURANCE (46,856.78) 0.00 (427.19) 0.00 (46,429.59) 0.91 RETIREMENT & BENEFITS 101.502.536.220 EMPLOYEE RETIREMENT & BENEFITS 21,712.77 0.00 167.87 0.00 21,544.90 0.77 Net RETIREMENT & BENEFITS (21,712.77) 0.00 (167.87) 0.00 (21,544.90) 0.77 PAYROLL TAXES 101.502.536.210 EMPLOYER FICA PAYROLL TAXES 15,281.80 0.00 111.24 0.00 15,170.56 0.73 Net PAYROLL TAXES (15,281.80) 0.00 (111.24) 0.00 (15,170.56) 0.73 WORKMENS COMPENSATION INS. 101.502.536.240 W/C INSURANCE 6,216.33 0.00 54.51 0.00 6,161.82 0.88 101.509.536.246 CONSTRUCTION W/C INSURANCE 0.00 839.59 2,164.56 0.00 (2,164.56) 100.00 Net WORKMENS COMPENSATION INS. (6,216.33) (839.59) (2,219.07) 0.00 (3,997.26) 35.70 PROPERTY/LIABILITY INSURANCE 101.502.536.451 PROPERTY INSURANCE-CONSTRUCTION 54,000.00 5,450.53 16,351.59 0.00 37,648.41 30.28 Net PROPERTY/LIABILITY INSURANCE (54,000.00) (5,450.53) (16,351.59) 0.00 (37,648.41) 30.28 OFFICE SUPPLIES 101.502.536.529 SUPPLIES OFFICE 250.00 0.00 0.00 0.00 250.00 0.00 Net OFFICE SUPPLIES (250.00) 0.00 0.00 0.00 (250.00) 0.00 TOOLS & SUPPLIES 101.502.536.407 JOB EQUIPMENT CHARGES 0.00 0.00 176.00 0.00 (176.00) 100.00 101.502.536.527 TOOLS & SUPPLIES 12,700.00 0.00 1,856.00 (23.39) 10,867.39 14.43 Net TOOLS & SUPPLIES (12,700.00) 0.00 (2,032.00) 23.39 (10,691.39) 15.82 FUEL, OIL, & REPAIRS 101.502.536.468 EQUIP REPAIR&MAINTENANCE 30,000.00 5,765.04 5,765.04 2,865.00 21,369.96 28.77 Net FUEL, OIL, & REPAIRS (30,000.00) (5,765.04) (5,765.04) (2,865.00) (21,369.96) 28.77 TRANSPORTATION 101.502.536.401 TRANSPORTATION EXPENSES 30,000.00 2,329.82 7,168.74 0.00 22,831.26 23.90 Net TRANSPORTATION (30,000.00) (2,329.82) (7,168.74) 0.00 (22,831.26) 23.90 MISCELLANEOUS 28 01/25/2023 10:22 AM REVENUE AND EXPENDITURE REPORT FOR CLAY COUNTY UTILITIES Page: 2/2 User: kosborne DB: CCUA PERIOD ENDING 12/31/2022 CONSTRUCTION DEPARTMENT BUDGET ACTIVITY FOR 2022-23 MONTH YTD BALANCE ENCUMBERED UNENCUMBERED % BDGT GL NUMBER DESCRIPTION AMENDED BUDGET 12/31/22 12/31/2022 YEAR-TO-DATE BALANCE USED 101.502.536.221 EMPLOYEE TRAINING & TRAVEL 484.00 0.00 0.00 0.00 484.00 0.00 Net MISCELLANEOUS (484.00) 0.00 0.00 0.00 (484.00) 0.00 DEPRECIATION 101.401.536.595 CONSTRUCTION R&R (DEPRECIATION 104,385.00 2,123.24 6,369.72 0.00 98,015.28 6.10 Net DEPRECIATION (104,385.00) (2,123.24) (6,369.72) 0.00 (98,015.28) 6.10 MATERIALS & SUBCONTRACTORS 101.502.536.435 TRASH SERVICE 2,100.00 0.00 0.00 0.00 2,100.00 0.00 Net MATERIALS & SUBCONTRACTORS (2,100.00) 0.00 0.00 0.00 (2,100.00) 0.00 CONTINGENCY 101.401.536.990 CONTINGENCY 45,333.00 0.00 0.00 0.00 45,333.00 0.00 Net CONTINGENCY (45,333.00) 0.00 0.00 0.00 (45,333.00) 0.00 TOTAL REVENUES - ALL FUNDS 545,662.00 0.00 3,781.98 0.00 541,880.02 0.69 TOTAL EXPENDITURES - ALL FUNDS 545,662.15 16,508.22 42,135.00 2,841.61 500,685.54 8.24 NET OF REVENUES & EXPENDITURES (0.15) (16,508.22) (38,353.02) (2,841.61) 41,194.48 )3,086.67 29 Deferred Connection Charges Report Board Summary As of December 31,2022 Subdivision Execution Date Deferred Charges Lots In Service Remaining Paid Pending Collection% In Process: Linda Lakes Subdivision 02/19/2016 $303,170 122 117 5 $290,745 $12,425 95.90% Pinewood Place Subdivision 12/08/2020 $355,607 82 75 7 $325,181 $30,427 91.44% Jennings Farms 11/08/2022 $1,399,021 314 0 314 $1,399,021 0.00% Willow Springs 11/19/2019 $632,584 150 146 4 $615,637 $16,947 97.32% Goose Creek Estates 10/27/2020 $220,276 52 29 23 $122,832 $97,444 55.76% Willow Springs Subdivision 2A,2B&3 01/21/2021 $968,572 229 158 71 $667,766 $300,806 68.94% Fleming Estates 05/11/2018 $172,679 40 33 7 $142,252 $30,427 82.38% Cross Creek Subdivision Phase I,Unit 1A 04/17/2018 $1,101,145 263 251 12 $1,050,305 $50,841 95.38% Village Park 03/12/2019 $658,696 156 133 23 $561,252 $97,444 85.21% Royal Pointe II= 04/10/2019 $264,115 58 48 10 $221,748 $42,367 83.96% Avonlea Hills Subdivision Phase 1(238 Lots) 02/25/2021 $1,007,306 238 136 102 $575,161 $432,144 57.10% Cross Creek Subdivision Phase 2B-2 04/20/2021 $342,866 81 31 50 $131,031 $211,836 38.22% Anabelle Island Subdivision-Phases 1A,1B&2 09/07/2021 $1,457,428 344 0 344 $1,457,428 0.00% Cross Creek Subdivision Phase 2C-226 Lots 10/05/2021 $957,496 226 0 226 $957,496 0.00% Cross Creek Subdivision Phase 2F-113 Lots 10/27/2021 $490,076 113 0 113 $490,076 0.00% Granary Park Subdivision Phase II 279 Lots i 03/14/2022 $1,210,012 279 0 279 $1,210,012 0.00% Robinson Ranch Subdivision Phase 1-198 Lots 03/29/2022 $858,718 198 0 198 $858,718 0.00% Creekview Trails Area 4 ' 05/27/2022 $1,053,881 243 0 243 $1,053,881 0.00% Cross Creek Subdivision Phase 2D-1 50 Lots 02/05/2019 $217,274 50 0 50 $217,274 0.00% Eagle Landing at Oakleaf Plantation,Phase 6 12/18/2018 $324,269 77 75 2 $315,796 $8,473 97.39% Eagle Landing at Oakleaf Plantation,Phase 5B 02/05/2019 $419,434 99 0 99 $419,434 0.00% Eagle Landing at Oakleaf Plantation,Phase 6,Part 2 10/11/2019 $358,919 85 81 4 $341,972 $16,947 95.28% Greyhawk Subdivision Units 2&3 11/19/2019 $1,266,440 300 282 18 $1,190,180 $76,261 93.98% Wilford Preserve Phase 2 11/25/2019 $734,588 174 172 2 $726,115 $8,473 98.85% Cameron Oaks Subdivision,Phase 3 -91 Lots 08/03/2020 $383,648 91 90 1 $379,411 $4,237 98.90% Sugar Leaf Farms Subdivision 118 Lots 05/27/2021 $499,932 118 0 118 $499,932 0.00% Wilford Preserve Subdivision,Phase 3A&3B-138 Lo 07/21/2021 $584,666 138 26 112 $110,154 $474,512 18.84% Discovery Trails at Oakleaf-76 Townhomes 12/14/2021 $217,996 54 0 54 $217,996 0.00% Double Branch Subdivision 01/31/2022 $663,555 153 0 153 $663,555 0.00% Cheswick South Subdivision-232 Lots , 05/04/2022 $1,006,175 232 I 0 232 $1,006,175 0.00% In Process Totals $20,130,548 4,759 1,883 2,876 $7,767,538 $12,363,010 38.59% I 30 Deferred Connection Charges Report Board Summary As of December 31,2022 Subdivision Execution Date Deferred Charges Lots In Service Remaining Paid Pending Collection% Completed: Magnolia West Subdivision,Phase 2,3&4 08/16/2018 $488,305 126 126 0 $488,305 100.00% Osprey Landing Court Lots 1,2&3 01/25/2019 $12,914 3 3 0 $12,914 100.00% Somerset Subdivision 12/21/2018 $435,695 101 101 0 $435,695 100.00% Cameron Oaks,Phase I 01/25/2019 $394,989 91 91 0 $394,989 100.00% Pine Ridge Plantation West 01/25/2019 $189,346 41 41 0 $189,346 100.00% Cross Creek Subdivision Phase I,Unit 16 01/23/2020 $147,142 35 35 0 $147,142 100.00% Cross Creek Subdivision-Phase 1,Unit 1C 01/23/2020 $493,166 117 117 0 $493,166 100.00% Cross Creek 2B-1 04/19/2021 $536,669 127 127 0 $536,669 100.00% Laurel Grove Estates 06/24/2020 $242,588 156 56 0 $242,588 100.00% Cross Creek Subdivision-Phase 2-100 Lots 11/16/2020 $422,574 100 100 0 $422,574 100.00% Wilford Preserve = 06/19/2018 $557,902 133 133 0 $557,902 100.00% Traceland 12/15/2017 $423,407 101 101 0 $423,407 100.00% Completed Totals $4,344,696 1,031 1,031 0 $4,344,696 100.00% Grand Totals $24,475,244 5,790 2,914 2,876 $12,112,235 $12,363,010 49.49% Summary by FY Deferred Charges Lots In Service Remaining Paid Pending Collection% FY 2016 $303,170 122 117 5 $290,745 $12,425 95.90% FY 2017 A" 0 0 0 • FY 2018 $2,743,438 663 644 19 $2,662,170 $81,267 97.04% FY 2019 $2,699,460 626 492 134 $2,131,741 $567,719 78.97% FY 2020 $4,259,076 1,008 979 29 $4,136,211 $122,865 97.12% FY 2021 $6,395,897 1,509 682 827 $2,891,368 $3,504,529 45.21% FY 2022 $6,457,910 1,498 0 1,498 $6,457,910 0.00% FY 2023 $1,616,295 364 0 364 _ $1,616,295 0.00% Grand Totals $24,475,244 5,790 2,914 2,876 $12,112,235 $12,363,010 49.49% 31 CLAY COUNTY UTILITY AUTHORITY KEY PERFORMANCE INDICATORS- PERIOD ENDING 12/31/2022 Ratio Calculation vs.Target Target Days of Cash on Hand Undesignated Cash 62,317,242 /Operating Expense per day / 109,000 Days of Cash on Hand = 572 322 In Years 1.57 Debt Ratio Total Liabilities 98,707,636 /Total Assets / 410,902,871 Debt Ratio(%) = 24% Q 43% Debt-Service Coverage Ratio Revenue,Annualized 55,477,490 -O&M Costs,Annualized - 39,240,166 /Total Debt Service / 9,238,085 Debt-Service Coverage Ratio 1.76 0 2.00 Operating Ratio Total O&M Costs 39,240,166 /Total Operating Revenue / 55,477,490 Operating Ratio 71% 0 72% Employee Turnover t0 YTD#of Employee Departures 5 Rolling 12-month turnover 19 /Total#of FTE's / 188 Rolling 12-month Employee Turnover 10.1% 9.1% Current Ratio Current Assets 72,801,629 /Current Liabilities / 17,877,711 Current Ratio 4.07 O 2 Return on Assets Net Income 4,059,331 Net Income,Annualized 16,237,324 /Total Assets,Annualized 419,223,269 Return on Assets 3.9% 1') 2.2% 32 CLAY COUNTY UTILITY AUTHORITY DAYS OF CASH ON HAND 1,000 900 ___ 800 700 666 600 500 104 400 322 200 200 100 SEP-20 I SEP-21 I SEP-22 OCT-22 I NOV-22 I DEC-22 PRIOR YEAR ENDS CURRENT YEAR Days of Cash of Hand Target DEBT RATIO 50% 45% 40% 43% 35% 30% 30% 25% 20 15% 10% 5% ---" IFIlmr-14111:__ 0% SEP-20 I SEP-21 I SEP-22 OCT-22 I NOV-22 I DEC-22 PRIOR YEAR ENDS CURRENT YEAR tDebt Ratio(%) Target DEBT SERVICE COVERAGE 2.50 2.00 a 2.00 r"".""1.115"421 it e .., 1.50 1.00 0.50 0.00 SEP-20 I SEP-21 I SEP-22 OCT-22 I NOV-22 I DEC-22 k___ PRIOR YEAR ENDS CURRENT YEAR +Debt-Service Coverage Ratio Target 33 CLAY COUNTY UTILITY AUTHORITY OPERATING RATIO 76% 74% 7a/ 72% 2% _ 70% 71 68% 66% 65% 64% 62% 60% 58% SEP-20 I SEP-21 I SEP-22 OCT-22 I NOV-22 I DEC-22 PRIOR YEAR ENDS CURRENT YEAR 6.. t0perating Ratio(%) —Target CURRENT RATIO 6.00 5.00 4.00 .75 5.81 4.07 t0 3.00 2.00 2.00 1.00 0.00 SEP-20 I SEP-21 I SEP-22 OCT-22 I NOV-22 I DEC-22 PRIOR YEAR ENDS CURRENT YEAR Current Ratio Target RETURN ON ASSETS 5.0% 4.5% 4.3% 4.5% 4.5% W® ill -- i 3.9% — 3.7% 3.9% 4.0% • 3.5% 3.0% 2.5% 2.2% 2.0% m 1.5% 1.0% 0.5% 0.0% SEP-20 I SEP-21 I SEP-22 OCT-22 I NOV-22 I DEC-22 PRIOR YEAR ENDS CURRENT YEAR Return on Assets(%) —Target 34