Loading...
The URL can be used to link to this page
Your browser does not support the video tag.
Home
My WebLink
About
EDB 4 2023 06 Board Financial Package
• (CONATIM-Dcl. cot/A/ Clay County Utility Authorityworking together to 3176 Old Jennings Road protect public health, Middleburg,FL 32068-3907 conserve our natural Telephone(904)272-5999 resources,and create AintA www.clayutility.org long-term value for our ratepayers. August 22, 2023 To: Board of Supervisors From: Jeffrey Wesselman Re: June 2023 Financial Package I have enclosed the following financial information: A) Comparative Financial Statements for the nine months of fiscal years 2022/2023 and 2021/2022. Comparative Balance Sheet = Revenue & Expenditure Report a Cash-flow Statement o B) Cash &Cash Equivalents Report at June 30, 2023 &_ C) Budget Reports for the nine months of Fiscal Year 2022/2023 Operating and Interest Revenue Detail Budget Report m Operating Expense Detail Budget Report D) Contributions In Aid of Construction (CIAC) Reports: Summary of total CIAC through June 30, 2023 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$3,272,142 (31%) over budget due to a favorable revenue and favorable expense variance. Operating revenue is$115,664 (0.3%) over budget and Operating expenses are$3,156,478 (10%) under budget. Itemized operating expense variances are in Section C. We gained 1,135 active (Residential 1,113, General Service, 22) water accounts and 1,142 active sewer(Residential 1,121, General Service, 21) accounts for the fiscal year 2022/2023 as compared to an increase of 935 active water accounts and an increase of 933 active sewer accounts for the same time in fiscal year 2021/2022. 1 CLAY COUNTY UTILITY AUTHORITY COMPARATIVE FINANCIAL STATEMENTS t° FISCAL YEAR 2022/2023 Section A 08/16/2023 04:37 PM COMPARATIVE BALANCE SHEET FOR CLAY COUNTY UTILITIES Page: 1/1 User: jwesselman DB: Ccua Fund 101 GENERAL FUND PERIOD ENDED PERIOD ENDED GL Number Description 06/30/2022 06/30/2023 *** Assets *** Cash 37,219,355.24 25,497,196.65 Investments 52,403,907.93 119,304,205.00 Accounts Receivable 4,964,792.03 3,636,218.86 Fixed Assets 507,283,708.30 580,259,813.60 Accum. Depreciation (181,362,572.42 (194,681,859.31) Other Assets 1,095,188.21 1,476,568.72 Deferred Outflows 1,766,135.32 1,537,958.36 Total Assets 423,370,514.61 537,030,101.88 *** Liabilities *** Liabilities-ST 18,806,581.18 26,071,873.46 Liabilities-LT (over 1 year) 84,747,390.81 152,503,885.84 Total Liabilities 103,553,971.99 178,575,759.30 *** Fund Balance *** Unassigned 53,823,792.64 57,795,484.23 Investment In Capital Assets 262,825,972.35 298,022,555.39 Total Fund Balance 316,649,764.99 355,818,039.62 Beginning Fund Balance 293,106,326.89 324,403,223.95 Net of Revenues VS Expenditures 3,166,777.63 2,636,302.96 Fund Balance Adjustments 23,543,438.10 31,414,815.67 Ending Fund Balance 319,816,542.62 358,454,342.58 Total Liabilities And Fund Balance 423,370,514.61 537,030,101.88 to 08/16/2023 04:39 PM BALANCE SHEET FOR CLAY COUNTY UTILITIES Page: 1/3 User: jwesselman Period Ending 06/30/2023 DB: Ccua Fund 101 GENERAL FUND Current Year GL Number Description Beg. Balance Balance *** Assets *** Cash 101.401.101.110 Cash-BB&T L.A.H.H. Account 400.92 127.80 101.401.101.125 '12 BBVA Compass Debt Service 1,302,399.40 1,273,392.49 101.401.101.160 Cash-BB&T Operating Account 3,572,630.03 11,616,896.02 101.401.101.161 Cash-BB&T Emergency Account 21,946.19 5,374.51 101.401.101.200 CASH-FSA 11,436.71 16,290.34 101.401.101.329 Debt Stabilization Reserve Unrestricted 1,308,417.77 814,890.25 101.401.101.331 2015/2019 Bond Sinking Fund 3,962,908.14 2,117,304.16 101.401.101.333 SBA - 2001 DEP Loan Debt Service Acct 52,132.62 25,119.28 101.401.101.335 CUSTOMER DEPOSIT FUND 3,594,107.18 3,735,851.28 101.401.101.336 SURPLUS FUND 4,251,312.38 1,832,715.57 101.401.101.337 SELF INSURANCE FUND 525,000.00 525,000.00 101.401.101.338 RENEWAL & REPLACEMENT FUND 1,343,254.99 25,584.67 101.401.101.340 WATER PLANT FUND (76%) 407,539.06 91,493.66 101.401.101.342 WATER LINE FUND (24%) 262,993.60 44,238.44 II 101.401.101.343 AWS Cash 3,517,876.71 2,686,622.00 101.401.101.344 SEWER PLANT FUND (53.33%) 5,267,865.81 126,005.21 101.401.101.346 SEWER LINE FUND (46.67%) 328,847.53 199,737.59 101.401.101.351 2018 Bond Sinking Fund 175,670.60 357,399.41 101.401.102.100 PETTY CASH FUND 1,001.75 3,153.97 Cash 29,907,741.39 25,497,196.65 Investments 101.401.101.323 Short Term Investments - Surplus 52,627,982.40 49,304,205.00 101.401.101.324 Truist Escrow Investment Account 0.00 70,000,000.00 Investments 52,627,982.40 119,304,205.00 Accounts Receivable 101.401.115.100 ACCOUNTS RECEIVABLE W&S CUST 2,146,262.84 1,358,358.13 101.401.115.110 A/R CIAC & MISC REPAIR INVS. 1,008,714.36 428,953.36 101.401.115.120 Loans To Customers 38,983.11 33,444.04 101.401.115.121 Loan to Customers Long-term 301,709.88 301,709.88 101.401.115.200 A/R UNBILLED WATER REVENUE 619,856.74 726,153.37 101.401.115.250 A/R Unbilled Reuse Revenue 110,653.16 146,890.62 101.401.115.300 A/R UNBILLED SEWER REVENUE 869,171.21 860,977.69 101.401.115.400 A/R CLEARING ACCOUNT 21,286.44 (1,292.31) 101.401.117.100 ALLOWANCE FOR DOUBTFULL A/R (218,975.92) (218,975.92) Accounts Receivable 4,897,661.82 3,636,218.86 Fixed Assets 101.401.161.900 LAND 5,482,317.47 5,268,724.07 101.401.162.900 BUILDINGS 9,706,793.42 11,016,436.58 101.401.166.900 MACHINERY & EQUIPMENT 461,538,814.74 482,641,725.79 101.401.168.900 Intangible Assets 3,652,438.00 3,866,031.40 101.401.169.900 CONSTRUCTION IN PROGRESS 43,959,903.62 77,466,895.76 Fixed Assets 524,340,267.25 580,259,813.60 Accum. Depreciation 101.401.163.900 ACCUM.DEPRECIATION BUILDINGS (9,006,781.88) (9,552,075.12) 101.401.167.900 ACCUM.DEPR. MACHINERY & EQUIPT (175,684,429.11 (185,129,784.19) Accum. Depreciation (184,691,210.99 (194,681,859.31) Other Assets 101.401.115.150 INTEREST RECEIVABLE 160,577.29 156,882.36 101.401.115.500 PREPAID INSURANCE 11,311.30 276,980.67 101.401.115.550 PREPAID W/C INSURANCE (31,113.98) (106,170.79) 101.401.115.575 PREPAID DEP REGULATORY FEES 22,587.49 14,124.98 101.401.115.600 PREPAID MAINTENANCE & EXPENSES 383,619.22 313,261.52 101.401.141.000 INVENTORY 526,361.19 799,484.98 101.401.141.100 UNUSED POSTAGE 22,564.62 22,005.00 Other Assets 1,095,907.13 1,476,568.72 Deferred Outflows 4 08/16/2023 04:39 PM BALANCE SHEET FOR CLAY COUNTY UTILITIES Page: 2/3 User: jwesselman Period Ending 06/30/2023 DB: Ccua Fund 101 GENERAL FUND Current Year GL Number Description Beg. Balance Balance *** Assets *** 101.401.158.201 Deferred Outflow of Resources 1,708,823.20 1,537,958.36 Deferred Outflows 1,708,823.20 1,537,958.36 Total Assets 429,887,172.20 537,030,101.88 II *** Liabilities *** Liabilities-ST 101.401.202.000 ACCOUNTS PAYABLE 6,430,581.91 11,047,455.26 101.401.202.002 Retainage Payable 907,020.23 1,484,209.41 101.401.215.100 ACCRUED INTEREST 819,798.04 335,597.55 101.401.216.100 ACCRUED WAGES PAYABLE 336,654.64 445,373.53 101.401.216.200 ACCRUED SICK, VACATION PAYABLE 779,987.53 712,497.66 101.401.217.100 EMPLOYEE FIT,FICA,MEDICARE W/H 85,423.13 88,577.14 101.401.217.300 Employee Fund Withheld 2,140.78 2,069.48 101.401.217.500 ACCRUED PENSION DUE 111,664.22 115,787.14 101.401.217.600 ACCRUED W/C INS. DUE 27,581.06 28,599.43 101.401.218.100 MISC W/H (126.77) (213.78) 101.401.218.250 LIFE INSURANCE (528.62) (683.95) 101.401.218.703 HMO/PPO (3,062.07) (3,198.51) 101.401.218.705 DENTAL 520.10 (274.92) 101.401.218.706 VISION (215.70) (360.91) 101.401.218.707 ANCILLARY (232.08) 5,798.06 101.401.218.900 ACCRUED ELECTRIC EXPENSE DUE 131,366.93 131,366.93 101.401.220.100 BOND DEPOSITS 105,336.00 109,761.59 101.401.220.150 CLEANING WATER DEPOSITS 127,458.95 143,704.78 101.401.220.175 W&S CUSTOMER DEPOSITS 3,627,824.56 3,752,005.06 101.401.220.180 DUE TO LEND A HELPING HAND 400.92 127.80 101.401.220.185 Refundable Development Agreements 18,735.89 4,608.41 101.401.223.100 DEFERRED REVENUES WATER 144,888.04 165,429.21 101.401.223.200 DEFERRED REVENUE SEWER 300,559.61 342,184.83 101.401.223.300 Deferred Reuse Revenue 57,248.16 68,272.07 101.401.229.200 JAX PUBLIC SERV.TAX COLLECTED 314.30 353.02 101.401.229.201 Keystone Public Service Tax (12.51) 59.16 101.401.232.700 CURRENT BOND PRINCIPAL DUE 7,092,768.01 7,092,768.01 Liabilities-ST 21,104,095.26 26,071,873.46 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 11,086,278.04 10,774,922.49 101.401.232.573 Dell Financing Lease 275,999.81 0.00 101.401.232.574 Suntrust 2019 Loan & Refinance 41,130,000.00 38,165,000.00 101.401.232.575 2023 Truist Revenue Bond 0.00 75,000,000.00 101.401.232.586 2014 DEP Payable 721,547.15 622,497.36 101.401.232.600 CONTRA CURRENT BOND PRINCIPAL (7,092,768.01) (7,092,768.01) Liabilities-LT (over 1 year) 84,379,852.99 152,503,885.84 Total Liabilities 105,483,948.25 178,575,759.30 *** Fund Balance *** Unassigned 101.401.272.000 RETAINED EARNINGS-UNRESERVED 57,795,484.23 57,795,484.23 Unassigned 57,795,484.23 57,795,484.23 Investment In Capital Assets 101.401.240.000 AWS CIAO 7,130,813.49 8,208,820.55 101.401.240.100 SJRWMD Black Creek CIAC 707,501.13 1,256,880.46 101.401.254.350 WATER CAPACITY CHARGES 11,224,067.36 11,750,315.41 101.401.254.351 FIRE CAPACITY CHARGES 2,035,389.18 2,103,720.00 5 08/16/2023 04:39 PM BALANCE SHEET FOR CLAY COUNTY UTILITIES Page: 3/3 User: jwesselman Period Ending 06/30/2023 DB: Ccua Fund 101 GENERAL FUND Current Year GL Number Description Beg. Balance Balance *** Fund Balance *** 101.401.254.352 WATER TAP IN CHARGE 2,340,817.16 2,457,288.36 101.401.254.353 WATER CONTRIBUTED ASSETS 52,464,976.63 59,319,200.61 101.401.254.354 WATER MAIN EXTENSION CHARGE 3,109,856.87 3,374,452.57 101.401.254.355 DEBT SERVICE CHARGE 1,305,259.70 1,627,968.46 101.401.254.360 SEWER CAPACITY CHARGES 49,245,421.62 54,173,586.00 101.401.254.361 GRANTS 25,966,282.30 27,771,803.52 101.401.254.362 SEWER TAP IN CHARGE 2,503,301.88 2,568,619.38 101.401.254.363 SEWER CONTRIBUTED ASSETS 103,808,551.24 117,910,714.57 101.401.254.364 SEWER MAIN EXTENSION CHARGE 4,765,501.16 5,499,185.50 Investment In Capital Assets 266,607,739.72 298,022,555.39 Total Fund Balance 324,403,223.95 355,818,039.62 Beginning Fund Balance 324,403,223.95 Net of Revenues VS Expenditures 2,636,302.96 Fund Balance Adjustments 31,414,815.67 Ending Fund Balance 358,454,342.58 Total Liabilities And Fund Balance 537,030,101.88 to 08/16/2023 04:40 PM REVENUE AND EXPENDITURE REPORT FOR CLAY COUNTY UTILITIES Page: 1/1 User: jwesselman DB: Ccua PERIOD ENDING 06/30/2023 YTD BALANCE YTD BALANCE GL NUMBER DESCRIPTION 06/30/2022 06/30/2023 Fund 101 - GENERAL FUND WATER REVENUES 17,003,307.29 18,574,376.79 SEWER REVENUES 21,736,650.06 22,852,669.66 MISCELLANEOUS REVENUES 1,469,163.28 1,812,876.32 INTEREST UNRESTRICTED 451,324.76 751,602.93 INTEREST RESTRICTED 36.86 0.00 SALE OF ASSETS 112,277.73 96,625.00 CONSTRUCTION INCOME 77,522.72 23,670.07 TOTAL REVENUES 40,850,282.70 44,111,820.77 BAD DEBT (12,626.36) (3,924.54) COMMUNICATION 283,591.66 290,326.98 DUE IN LIEU OF TAXES 1,743,298.08 1,864,216.98 ELECTRIC & FUEL EXPENSES 1,974,666.97 2,311,258.22 MISCELLANEOUS EXPENSES 102,322.41 211,007.37 PROPERTY & LIABILITY INSURANCE 658,893.31 764,218.80 PROFESSIONAL SERVICES 1,064,489.17 701,365.69 SLUDGE TREATMENT & DISPOSAL 1,745,625.33 2,057,659.91 SUBCONTRACTORS 1,839,938.36 2,439,311.35 SUPPLIES 3,496,683.12 4,634,000.05 TRANSPORTATION 530,079.32 460,849.65 WAGES & RELATED EXPENSES 12,490,544.38 13,739,013.70 DEPRECIATION 9,854,714.02 10,262,453.51 INTEREST EXPENSE 1,722,693.01 1,606,254.18 CONSTRUCTION EXPENSE 188,592.29 137,505.96 TOTAL EXPENDITURES 37,683,505.07 41,475,517.81 Fund 101 - GENERAL FUND: TOTAL REVENUES 40,850,282.70 44,111,820.77 TOTAL EXPENDITURES 37,683,505.07 41,475,517.81 NET OF REVENUES & EXPENDITURES 3,166,777.63 2,636,302.96 TOTAL REVENUES - ALL FUNDS 40,850,282.70 44,111,820.77 TOTAL EXPENDITURES - ALL FUNDS 37,683,505.07 41,475,517.81 NET OF REVENUES & EXPENDITURES 3,166,777.63 2,636,302.96 7 CLAY COUNTY UTILITY AUTHORITY STATEMENTS OF CASH FLOWS FOR THE NINE MONTHS ENDED JUNE 30,2022 AND 2023 June 30,2022 June 30,2023 Cash flows from operating activities $ 16,447,342 $ 20,008,499 Net cash provided by operating activities 16,447,342 20,008,499 Cash flows from capital and related financing activities Proceeds from issuance of bonds and loans - 75,000,000 Principal paid on long-term debt (6,725,230) (6,875,967) Interest paid on long-term debt (2,079,316) (1,919,590) Payments to acquire and construct plant property (24,797,779) (35,157,295) Capital contributions 10,326,589 8,652,907 Grants 2,072,094 1,805,521 Net cash used in capital and related financing activities (21,203,642) 41,505,576 Cash flows from investing activities Purchases of investments (350,299) (70,676,223) Sales of investments - 4,000,000 Interest income 451,362 751,603 Net cash provided by investing activities 101,063 (65,924,620) Net increase(decrease)in cash and cash equivalents (4,655,237) (4,410,545) Cash and cash equivalents,beginning of period 41,874,593 29,907,741 Cash and cash equivalents,end of period $ 37,219,355 $ 25,497,197 Reconciliation of operating income to net cash provided by operating activities Cash flows from operating activities Operating income $ 4,325,831 $ 3,394,329 Adjustments to reconcile operating income to net f0 cash provided by operating activities: Depreciation expense 9,889,314 10,281,410 Changes in assets and liabilities Decrease(Increase)in accounts receivable (1,438,912) 1,261,443 Decrease(Increase)in prepaid items and inventory (43,203) (384,357) Decrease(Increase)in notes/interest receivable (77,453) 3,695 Increase(Decrease)in accounts payable 3,366,016 5,179,772 Increase(Decrease)in accrued expenses 182,818 54,164 Increase(Decrease)in unearned revenue 68,561 73,190 Increase(Decrease)in customer deposits 174,370 144,852 Total adjustments 12,121,511 16,614,170 Net cash provided by operating activities $ 16,447,342 $ 20,008,499 Supplemental schedule of noncash investing,capital,and financing activities Utility plant property contributed by developers $ 11,144,756 $ 20,956,387 8 Cumulative Cash Flow $160,000,000 $140,000,000 $120,000,000 $100,000,000 $80,000,000 $60,000,000 t0 $40,000,000 $20,000,000 r- $0 yy ty by ;1, '1, 1y yy �ti �ti �ti �ti yL tL tL yL ;), tiL '1, yL '1, "1, ) '' 3 0i c4e p� �,' peg a� lea lac �t' aJ �� ��� o°o �eQ o' o� 0e,, �a� lea lac Pit' J � Cash Investments CLAY COUNTY UTILITY AUTHORITY CASH AND CASH EQUIVALENTS REPORT As of June 30, 2023 BB&T Ameris SBA Investments Total Lend A Helping Hand Fund $128 $128 Operating Accounts ** $11,616,896 $11,616,896 FSA Account $16,290 $16,290 Emergency Accounts $5,375 $5,375 Petty Cash $3,154 $3,154 Total Operating Funds $11,641,715 $11,641,715 Public Funds Now: Water Plant Connection Fund $91,494 * $91,494 R Water Line Connection Fund $44,238 * $44,238 R Sewer Plant Connection Fund $126,005 * $126,005 R Sewer Lines Connection Fund $199,738 * $199,738 R Alternative Water Supply Fund $2,686,622 * $2,686,622 R Renewal&Replacement Fund $25,585 * $25,585 R Debt Stabilization and Reserve Account_Unrestricted $814,890 * - - $814,890 Truist Escrow Investment Account $70,000,000 $70,000,000 R Surplus Fund $1,134,704 $486,095 $109,524 $49,304,205 $51,034,527 Available For Construction $5,123,275 $486,095 $109,524 $119,304,205 $125,023,099 Debt Service Sinking Funds: 2007A Bond Sinking Fund $2,117,304 * $2,117,304 R DEP Loan Debt Service Sinking Acct $25,119 * $25,119 R BBVA Compass Loan Sinking Funds $1,273,392 * $1,273,392 R 2018 Bond Sinking Fund $357,399 * $357,399 R Debt Stabilization and Reserve Account_Restricted Letter of Credit_Financial Responsible Officer $102,393 $102,393 Customer Deposits&Self Insurance Fund Customer Deposits - * $3,735,851 $3,735,851 Self Insurance Fund_Sewage Backups * Health Insurance - * $500,000 $500,000 Unemployment * $25,000 $25,000 TOTAL Funds $3,875,609 $4,260,851 - - $8,136,460 TOTAL CASH&CASH EQUIVALENTS $20,640,727 $4,746,946 $109,524 $119,304,205 $144,801,402 Investment Accounts Maturity Date Balance APY US Bank Various $49,304,205 2.23% Truist Escrow Investment Account Monthly $70,000,000 3.55% $119,304,205 * BB&T Public Funds Money Checking Accounts $7,761,787 0.25% BB&T Public Funds Money Checking Accounts $11,616,896 0.25% Ameris Public Funds Money Checking Accounts $4,746,946 0.30% SBA $109,524 4.84% Construction Balance $125,023,099 Operating Cash $9,616,896 Available Construction Balance: $134,639,995 "R"indicates fund is Restricted by Bond Resolution,Enabling Legislation or Board Resolution. Printed 8/22/2023 Section B CLAY COUNTY UTILITY AUTHORITY BUDGET REPORTS FISCAL YEAR 2022/2023 to Section C 08/14/2023 REVENUE AND EXPENDITURE REPORT FOR CLAY COUNTY UTILITIES PERIOD ENDING 06/30/2023 OPERATING BUDGET REPORT 2022-23 YTD BALANCE AVAILABLE %BDGT GL NUMBER DESCRIPTION AMENDED BUDGET 06/30/2023 BALANCE USED OPERATING REVENUES Water Revenues Net Water Base Charges 8,192,383.00 6,097,617.78 2,094,765.22 74.43% Net Water Use Charges 11,345,365.00 8,411,036.36 2,934,328.64 74.14% Net Reuse Water Base Charges 3,164,349.00 2,442,399.05 721,949.95 77.18% Net Reuse Water Usage Charges 2,412,586.00 1,623,323.60 789,262.40 67.29% Net Water Revenues 25,114,683.00 18,574,376.79 6,540,306.21 73.96% Sewage Revenues Net Sewer Base Charges 16,615,838.00 12,575,150.13 4,040,687.87 75.68% Net Sewer Use Charges 14,355,094.00 10,277,519.53 4,077,574.47 71.59% Net Sewage Revenues 30,970,932.00 22,852,669.66 8,118,262.34 73.79% Other Revenues Net Miscellaneous 1,784,209.00 1,812,876.32 (28,667.32) 101.61% Net Other Revenues 1,784,209.00 1,812,876.32 (28,667.32) 101.61% Net OPERATING REVENUES 57,869,824.00 43,239,922.77 14,629,901.23 74.72% INTEREST INCOME Net Unrestricted 584,214.00 751,602.93 (167,388.93) 128.65% Net Restricted 2,335.00 0.00 2,335.00 0.00% Net INTEREST INCOME 586,549.00 751,602.93 (165,053.93) 128.14% OPERATING EXPENSES Net Bad Debt Expenses 500.00 (3,924.54) 4,424.54 -784.91% Net Wage Related Expenses 5,230,405.84 3,894,575.47 1,335,830.37 74.46% Net Communication Expenses 524,779.00 290,326.98 234,452.02 55.32% Net Due in Lieu of Taxes 2,523,853.00 1,864,216.98 659,636.02 73.86% Net Electric&Fuel Expenses 2,689,374.00 2,311,258.22 378,115.78 85.94% Net Miscellaneous Expenses 302,642.00 211,007.37 91,634.63 69.72% Net Property&Liability Insurance 966,619.00 764,218.80 202,400.20 79.06% Net Professional Services 1,361,045.00 868,375.91 492,669.09 63.80% Net Sludge Treatment&Disposal 2,684,753.00 2,057,659.91 627,093.09 76.64% Net Subcontractors 6,052,714.00 2,402,651.11 3,650,062.89 39.70% Net Supplies 5,879,439.00 4,634,000.05 1,245,438.95 78.82% Net Transportation Expenses 723,366.00 460,849.65 262,516.35 63.71% Net Wage Expense 13,537,455.61 9,714,088.25 3,823,367.36 71.76% Net OPERATING EXPENSES 42,476,945.45 29,469,304.16 13,007,641.29 69.38% NON-OPERATING EXPENSES Net Depreciation Expense 13,170,852.00 10,262,453.51 2,908,398.49 77.92% Net Interest Expense 1,920,828.00 1,606,254.18 314,573.82 83.62% Net Loss(Gain)on Sale of Assets 0.00 (96,625.00) 96,625.00 100.00% Net NON-OPERATING EXPENSES 15,091,680.00 11,772,082.69 3,319,597.31 78.00% Net CONSTRUCTION EXPENSES 545,662.15 137,505.96 408,156.19 25.20% Net CONSTRUCTION INCOME 545,662.00 23,670.07 521,991.93 4.34% Net CONTINGENCY 1,039,583.00 0.00 1,039,583.00 0.00% TOTAL REVENUES-ALL FUNDS 59,002,035.00 44,015,195.77 14,986,839.23 74.60% TOTAL EXPENDITURES-ALL FUNDS 59,153,870.60 41,378,892.81 17,774,977.79 69.95% NET OF REVENUES&EXPENDITURES (151,835.60) 2,636,302.96 (2,788,138.56) -1736.29% 12 08/16/2023 04:55 PM EXPENDITURE REPORT FOR CLAY COUNTY UTILITIES Page: 1/1 User: jwesselman DB: Ccua PERIOD ENDING 06/30/2023 OPERATING EXPENSE BUDGET REPORT 2022-23 YTD BALANCE AVAILABLE o BDGT GL NUMBER DESCRIPTION AMENDED BUDGET 06/30/2023 BALANCE USED Net WAGES & TEMP. LABOR 13,941,858.61 9,882,097.47 4,059,761.14 70.88 Net CAPITALIZED WAGES 176,342.47 9,218.44 167,124.03 5.23 Net HEALTH & LIFE INSURANCE 2,680,227.61 1,871,559.44 808,668.17 69.83 Net PENSION & BENEFITS 1,435,295.57 1,094,370.48 340,925.09 76.25 Net PAYROLL TAXES 1,006,069.57 737,083.11 268,986.46 73.26 Net W/C INSURANCE 198,880.77 202,650.02 (3,769.25) 101.90 Net PROPERTY & LIABILITY INSURANCE 1,020,619.00 812,998.77 207,620.23 79.66 Net TRANSPORTATION 753,366.00 484,659.78 268,706.22 64.33 Net RENTAL EXPENSE 49,706.00 29,635.95 20,070.05 59.62 Net COMMUNICATION EXPENSES 524,779.00 290,326.98 234,452.02 55.32 Net ELECTRIC & FUEL WATER PLANTS 744,000.00 677,298.13 66,701.87 91.03 Net ELECTRIC & FUEL LIFT STATIONS 440,000.00 377,793.81 62,206.19 85.86 Net ELECTRIC & FUEL SEWAGE PLANTS 1,466,000.00 1,222,417.19 243,582.81 83.38 Net ELECTRIC AT OFFICE 39,374.00 33,749.09 5,624.91 85.71 Net CHEMICALS FOR WATER 233,400.00 196,561.08 36,838.92 84.22 Net CHEMICALS FOR SEWAGE 950,000.00 842,998.30 107,001.70 88.74 Net SUPPLIES FOR WATER 1,850,390.00 1,303,161.81 547,228.19 70.43 Net SUPPLIES FOR SEWAGE 1,240,684.00 1,109,363.78 131,320.22 89.42 Net OFFICE SUPPLIES 1,617,915.00 1,192,140.30 425,774.70 73.68 Net ENGINEERING EXPENSES 393,200.00 229,591.29 163,608.71 58.39 Net LEGAL EXPENSES 537,126.00 440,918.85 96,207.15 82.09 Net AUDIT EXPENSES 34,000.00 34,000.00 0.00 100.00 Net SUBCONTRACTORS-WATER 1,333,056.00 753,659.20 579,396.80 56.54 Net SUBCONTRACTORS-SEWAGE 993,729.00 584,821.99 408,907.01 58.85 Net SUBCONTRACTORS-GENERAL 3,750,829.00 1,075,454.96 2,675,374.04 28.67 Net SLUDGE TREATMENT & DISPOSAL 2,684,753.00 2,057,659.91 627,093.09 76.64 Net BAD DEBT EXPENSE 500.00 (3,924.54) 4,424.54 (784.91) Net MISCELLANEOUS 252,936.00 181,371.42 71,564.58 71.71 Net DUE IN LIEU OF TAXES 2,523,853.00 1,864,216.98 659,636.02 73.86 Net CONTINGENCY 1,084,916.00 0.00 1,084,916.00 0.00 TOTAL EXPENDITURES - ALL FUNDS 43,957,805.60 29,587,853.99 14,369,951.61 67.31 13 CLAY COUNTY UTILITY AUTHORITY CIAC REPORTS t° FISCAL YEAR 2022/2023 Section D 08/17/2023 09:23 AM TRIAL BALANCE REPORT FOR CLAY COUNTY UTILITIES Page: 1/2 User: jwesselman DB: Ccua PERIOD ENDING 06/30/2023 ACTIVITY FOR 2022-23 BEG. BALANCE MONTH YEAR-TO-DATE END BALANCE GL NUMBER DESCRIPTION AMENDED BUDGET 10/01/2022 06/30/2023 THRU 06/30/23 06/30/2023 Fund 101 - GENERAL FUND Fund Equity WATER CAPACITY 101.401.254.350 WATER CAPACITY CHARGES 11,224,067.36 48,748.81 526,248.05 11,750,315.41 WATER CAPACITY 11,224,067.36 48,748.81 526,248.05 11,750,315.41 SEWER CAPACITY 101.401.254.360 SEWER CAPACITY CHARGES 49,245,421.62 445,262.44 4,928,164.38 54,173,586.00 101.401.254.361 GRANTS 25,966,282.30 0.00 1,805,521.22 27,771,803.52 SEWER CAPACITY 75,211,703.92 445,262.44 6,733,685.60 81,945,389.52 AWS 101.401.240.000 AWS CIAC 7,130,813.49 110,177.50 1,078,007.06 8,208,820.55 AWS 7,130,813.49 110,177.50 1,078,007.06 8,208,820.55 SJRWMD BLACK CREEK 101.401.240.100 SJRWMD Black Creek CIAC 707,501.13 59,920.75 549,379.33 1,256,880.46 SJRWMD BLACK CREEK 707,501.13 59,920.75 549,379.33 1,256,880.46 WATER MAIN 101.401.254.354 WATER MAIN EXTENSION CHARGE 3,109,856.87 58,160.93 264,595.70 3,374,452.57 WATER MAIN 3,109,856.87 58,160.93 264,595.70 3,374,452.57 SEWER MAIN 101.401.254.364 SEWER MAIN EXTENSION CHARGE 4,765,501.16 147,430.28 733,684.34 5,499,185.50 SEWER MAIN 4,765,501.16 147,430.28 733,684.34 5,499,185.50 FIRE 101.401.254.351 FIRE CAPACITY CHARGES 2,035,389.18 0.00 68,330.82 2,103,720.00 FIRE 2,035,389.18 0.00 68,330.82 2,103,720.00 WATER TAP IN 101.401.254.352 WATER TAP IN CHARGE 2,340,817.16 9,628.52 116,471.20 2,457,288.36 WATER TAP IN 2,340,817.16 9,628.52 116,471.20 2,457,288.36 SEWER TAP IN 101.401.254.362 SEWER TAP IN CHARGE 2,503,301.88 0.00 65,317.50 2,568,619.38 SEWER TAP IN 2,503,301.88 0.00 65,317.50 2,568,619.38 WATER CONT PROP 101.401.254.353 WATER CONTRIBUTED ASSETS 52,464,976.63 678,450.62 6,854,223.98 59,319,200.61 WATER CONT PROP 52,464,976.63 678,450.62 6,854,223.98 59,319,200.61 SEWER CONT PROP 101.401.254.363 SEWER CONTRIBUTED ASSETS 103,808,551.24 916,251.61 14,102,163.33 117,910,714.57 SEWER CONT PROP 103,808,551.24 916,251.61 14,102,163.33 117,910,714.57 DEBT SERVICE 101.401.254.355 DEBT SERVICE CHARGE 1,305,259.70 57,136.87 322,708.76 1,627,968.46 15 08/17/2023 09:23 AM TRIAL BALANCE REPORT FOR CLAY COUNTY UTILITIES Page: 2/2 User: jwesselman DB: Ccua PERIOD ENDING 06/30/2023 ACTIVITY FOR 2022-23 BEG. BALANCE MONTH YEAR-TO-DATE END BALANCE GL NUMBER DESCRIPTION AMENDED BUDGET 10/01/2022 06/30/2023 THRU 06/30/23 06/30/2023 Fund 101 - GENERAL FUND Fund Equity DEBT SERVICE 1,305,259.70 57,136.87 322,708.76 1,627,968.46 TOTAL FUND EQUITY 266,607,739.72 2,531,168.33 31,414,815.67 298,022,555.39 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 32,489,797.48 32,489,797.48 = ENDING FUND BALANCE 266,607,739.72 2,531,168.33 31,414,815.67 298,022,555.39 + LIABILITIES 0.00 0.00 0.00 0.00 = TOTAL LIABILITIES AND FUND BALANCE 266,607,739.72 2,531,168.33 31,414,815.67 298,022,555.39 OUT OF BALANCE 0.00 (2,531,168.33) (31,414,815.67) (298,022,555.39) 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 19,936.35 857,790.81 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 708,857.91 206,433.56 206,108.72 215,418.18 177,601.55 257,337.78 328,463.08 75,375.73 355,846.34 222,758.80 2,754,201.65 New Development: - I Total Expenditures 3,533,989.87 226,982.17 218,640.14 220,017.71 177,601.55 277,274.13 328,463.08 75,375.73 355,846.34 222,758.80 0.00 0.00 0.00 5,636,949.52 Existing Customers: Revenue: Surcharge Fund(Existing Customers) 4,108,291.49 56,754.88 59,482.10 58,466.00 58,608.60 59,697.15 58,783.40 58,834.00 59,105.40 59,260.65 4,637,283.67 Connection Charge Fund(Growth) 2,894,376.18 33,286.82 30,833.86 53,408.52 28,817.17 39,843.78 82,978.07 138,363.05 100,774.53 20,573.28 3,423,255.26 Interest Income 40,273.79 40,273.79 Total Revenue 7,042,941.46 90,041.70 90,315.96 111,874.52 87,425.77 99,540.93 141,761.47 197,197.05 159,879.93 79,833.93 0.00 0.00 0.00 8,100,812.72 Balance 3,508,951.59 (136,940.47)(128,324.18) (108,143.19) (90,175.78) (177,733.20) (186,701.61) 121,821.32 (195,966.41) (142,924.87) 0.00 0.00 0.00 2,463,863.20 Cash Balance 2,674,484.48 Done in following Month: Less Construction Costs transferred after month close (210,621.28) J/E-Adjustment True Up for Move-Ins/Move-Outs J/E-Interfund Transfer 2,463,863.20 Page D-la 17 CLAY COUNTY UTILITY AUTHORITY CAPITAL PROJECT BUDGET t° 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 Jab Number Budget Adopted Budget Budgets Amendments 06/30/23 Balances To Fund Amendments 2022/2023 RENEWAL,REPLACEMENT&BETTERMENT 1 Departmental Capital 100 804,787.06 1,386,263.08 2,191,050.14 719,997.70 1,471,052.44 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 Rehab SP W W Clarifer#1/under drain 1-2 02519RR 933,274.98 615,901.22 1,549,176.20 1,120,409.39 428,766.81 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 1,378,076.61 633,151.39 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 0.00 4,051,988.21 3,148,011.79 7 7,200,000.00 Fleming WRF Clarifier No.1 Upgrade 21014RR 1,101,500.14 106,499.86 1,208,000.00 0.00 751,688.48 456,311.52 7 1,208,000.00 Lift Station#2 Upgrade 21016RR 1,362,911.59 2,471,234.57 3,834,146.16 0.00 308,644.89 3,525,501.27 1 3,834,146.16 Ridaught WWTP Upgrades(Install Micro-screen,Grit Removal Equipment,z 21019RR 1,505,007.13 1,381,992.87 2,887,000.00 1,944,345.46 942,654.54 2,887,000.00 Lift Station No.3 Foxbay Upgrade 0.00 750,000.00 0.00 750,000.00 8 750,000.00 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 0.00 481,010.45 1,601,297.55 7 2,082,308.00 Gravity Sewer Lining 21031RR 692,096.12 0.00 692,096.12 692,096.12 0.00 692,096.12 Gravity Sewer Lining FY 23 23016RR 307,903.88 1,000,000.00 1,307,903.88 0.00 1,307,903.88 1,307,903.88 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 0.00 37,850.00 762,150.00 1 800,000.00 Lift Station#62 and#67-Rehabilitation 22009RR 320,000.00 320,000.00 76,440.00 243,560.00 320,000.00 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 (170,000.00) 0.00 0.00 1 0.00 Wesley RD WM Improvements(Branscomb Road to Arthur Moore Drive) Not Started 200,000.00 200,000.00 (200,000.00) 0.00 0.00 1 0.00 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 23024RR 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 (27,893.00) 85,827.00 106,280.00 4&6 192,107.00 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 Nault upgrades 23009RR 0.00 296,171.00 296,171.00 26,097.22 270,073.78 296,171.00 Miller WRF Electrical Upgrades&WWTP Upgrades 23004RR 0.00 125,005.00 125,005.00 30,000.00 36,409.51 118,595.49 14 155,005.00 Ravines Off-Site Mains-Middleburg W&S Extensions Not Started 1,238,000.00 1,238,000.00 0.00 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 (327,152.00) 142,165.89 95,682.11 6 237,848.00 Sandridge Road widening from Henley to CR 209 and ForceMain Extension 23015SL 40,000.00 1,040,000.00 1,080,000.00 960,000.00 1,501,558.30 538,441.70 6 2,040,000.00 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 1,976,005.33 867,776.67 3 2,843,782.00 Upgrade Lift Stations 11,41,69,51 23012RR 542,000.00 542,000.00 (383,907.20) 14,608.80 143,484.00 6 158,092.80 Upgrade Lift Station 98 Not Started 0.00 0.00 0.00 0.00 0.00 Mid-Clay Entrance Road Stabilization 23025RR 0.00 0.00 50,000.00 0.00 50,000.00 20 50,000.00 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 (125,000.00) 0.00 0.00 6 0.00 Lift Station Bypass Pump Not Started 0.00 200,000.00 200,000.00 0.00 200,000.00 200,000.00 19 \\FILEDEPTSVR\DEPT\Finance\Controllers Folder\Monthly Financial\Monthly Construction Reports\2022-2023\CIP_2023_June.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 06/30/23 Balances To Fund Amendments 2022/2023 SCADA System 23008RR 0.00 1,260,048.00 1,260,048.00 (1,010,048.00) 31,750.00 218,250.00 7 250,000.00 WTP Ground Storage Tanks:add Handrails Not Started 576,000.00 576,000.00 (576,000.00) 0.00 0.00 6 0.00 Water Plant Meters Retrofits Not Started 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 23003RR 761,250.00 761,250.00 378,112.67 383,137.33 761,250.00 MI 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 2,626,063.90 523,060.10 3,149,124.00 Henley Road 12"WM Loop-Sandridge to Small Lake 01119WL 106,000.00 106,000.00 (94,741.36) 11,258.64 0.00 6 11,258.64 North Middleburg Water&Sewer Extension and Interconnection(Water Intr 02419WL 1,869,191.77 1,130,808.23 3,000,000.00 (2,439,445.33) 358,505.16 202,049.51 7,18 560,554.67 Saratoga Springs WTP-Phase I 03018WP 6,740,786.55 9,850,213.45 16,591,000.00 16,116,566.29 474,433.71 16,591,000.00 Middleburg Water and Sewer Relocations 03319WL 602,241.10 602,241.10 (273,197.44) 273,197.44 55,846.22 6 329,043.66 Mid Clay W WTP-Phase II Plant Expansion 20003SP 5,082,615.00 2,167,385.00 7,250,000.00 309,416.51 7,620,987.40 (61,570.89) 18 7,559,416.51 Fleming Island Reg.W WTP-#3 BTU Installation,Design 20004SP 6,520,000.00 6,520,000.00 309,877.36 6,829,877.36 0.00 6 6,829,877.36 2019-054 Doctors Lake Restoration Project 20011 SL 411,340.52 1,471,992.48 1,883,333.00 (127,820.96) 1,765,962.04 (10,450.00) 6 1,755,512.04 CCUA Storage Building and Site Improvements 21001AD 3,734,845.00 178,471.00 3,913,316.00 294,345.58 4,149,112.38 58,549.20 17 4,207,661.58 CCUA Administrative Building Phase I 21013AD 214,907.00 3,910,182.00 4,125,089.00 1,000,000.00 926,890.47 4,198,198.53 16 5,125,089.00 CCUA Administrative Building Phase II Not Started 0.00 350,000.00 350,000.00 (350,000.00) 0.00 0.00 6 0.00 Aquarius Concourse Relocation Utility Relocations 21004WL 1,948,637.00 195,000.00 2,143,637.00 37,679.55 2,190,139.73 (8,823.18) 18 2,181,316.55 Swimming Penn Creek WM Interconnect 21020WL 2,000,000.00 250,000.00 2,250,000.00 0.00 380,546.30 1,869,453.70 7 2,250,000.00 Ravines to Henly Road Water Main Extension 21023WL 2,250,000.00 2,250,000.00 0.00 405,368.44 1,844,631.56 7 2,250,000.00 Governor's Park WTP Design and Build 21026WP 977,400.00 4,147,600.00 5,125,000.00 2,820,768.05 2,304,231.95 5,125,000.00 Peters Creek WTP 2nd GST&3rd Well 21030WP 975,000.00 2,075,000.00 3,050,000.00 (2,795,073.08) 266,631.42 (11,704.50) 7 254,926.92 Peters Creek New Regional WRF 22003SP 4,675,000.00 24,796,152.00 29,471,152.00 16,633,674.45 10,991,849.79 35,112,976.66 1 46,104,826.45 CCUA North Campus Driveway 22010AD 36,340.73 750,000.27 786,341.00 0.00 37,662.98 748,678.02 7 786,341.00 LAMPA E/W Interconnect#1-Water Lines 22012WL 247,500.00 752,500.00 1,000,000.00 15,549.88 984,450.12 1,000,000.00 LAMPA E/W Interconnect#1-Wwtr-Reuse 22013SL 495,000.00 1,505,000.00 2,000,000.00 26,762.12 1,973,237.88 2,000,000.00 LAMPA E/W Interconnect#2-Water Lines 22014WL 165,000.00 501,667.00 666,667.00 (644,134.40) 26,365.36 (3,832.76) 6 22,532.60 LAMPA E/W Interconnect#2-Wwtr-Reuse 22015SL 330,000.00 1,003,333.00 1,333,333.00 (1,287,572.67) 53,922.09 (8,161.76) 6 45,760.33 LAMPA N/S Interconnect#1-Water Lines 22016WL 305,250.00 928,083.00 1,233,333.00 (1,219,447.23) 16,247.72 (2,361.95) 6 13,885.77 LAMPA N/S Interconnect#2 Wwtr&Reuse 22017SL 610,500.00 1,856,167.00 2,466,667.00 (2,438,454.63) 33,011.25 (4,798.88) 6 28,212.37 LAMPA N/S Interconnect#2 Water Lines 22018WL 181,500.00 181,500.00 (173,243.13) 9,661.35 (1,404.48) 6 8,256.87 LAMPA N/S Interconnect#2 Wwtr&Reuse 22019SL 363,000.00 363,000.00 (346,231.98) 19,620.23 (2,852.21) 6 16,768.02 Emalyn Place 3 Single Family Units 22021WL 17,000.00 17,000.00 11,129.45 5,870.55 17,000.00 Postmaster WTP Electrical Upgrades 23001WP 0.00 181,657.00 63,579.95 118,077.05 9 181,657.00 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 Interconnect 23006WL 0.00 20,837.02 20,837.02 0.00 5,18 20,837.02 Water Service to 1014&998 Floyd St. 23013WL 0.00 30,000.00 24,961.13 5,038.87 10 30,000.00 Clay County-College Drive RRR Project 23014WL 0.00 35,000.00 0.00 35,000.00 15 35,000.00 Upsize Mains-Double Branch Cost Share 23018WL 0.00 316,169.64 316,169.64 0.00 11 316,169.64 Knight Boxx/Old Jennings Force Main Extension and Lift Station 56 23019SL 90,885.05 368,229.90 459,114.95 (324,136.95) 4,479.55 130,498.45 7 134,978.00 Water Service to 3255 Bliss Rd. 23020WL 0.00 60,000.00 19,503.60 40,496.40 12 60,000.00 Upsizing Mains fro Bradley Creek to Russell Retreat 23021WL 0.00 394,236.58 0.00 394,236.58 13 394,236.58 Water Service to 461 Creighton Rd. 23022WL 0.00 41,000.00 15,081.82 25,918.18 19 41,000.00 Engineering Cost Allocation 9999999 0.00 299,123.92 (299,123.92) 0.00 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 20 \\FILEDEPTSVR\DEPT\Finance\Controllers Folder\Monthly Financial\Monthly Construction Reports\2022-2023\CIP_2023_June.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 06/30/23 Balances To Fund Amendments 2022/2023 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 Porky 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 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 22020RR 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 (100,000.00) 0.00 50,000.00 6 50,000.00 CR 315 widening-Utility Relocation(design FY 23 construct FY 24) 23017RR 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 (200,000.00) 0.00 0.00 6 0.00 Infill Projects Not Started 1,261,678.98 100,000.00 1,361,678.98 0.00 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 0.00 Pier Station Force Main Extensions(State Road 16 and FCOB) Not Started 0.00 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 0.00 Pier Station WTP Expansion Not Started 0.00 0.00 0.00 0.00 0.00 Ravines WTP 2nd GST Not Started 0.00 0.00 0.00 0.00 0.00 Spencer's WWTP:Phase 6 Expansion Not Started 0.00 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) 0.00 0.00 6 0.00 Longbay Rd.Master Pump Station and Force Main Not Started 0.00 200,000.00 200,000.00 (200,000.00) 0.00 0.00 6 0.00 ALTERNATIVE WATER SUPPLY Purified Water Pilot Study 20022WL 614,261.99 4,154,738.01 4,769,000.00 2,776,551.75 1,992,448.25 4,769,000.00 AMI Demand Management Not Started 0.00 0.00 0.00 0.00 Onsite Stormwater Harvesting Not Started 0.00 0.00 0.00 0.00 Irrigation CUP Not Started 510,000.00 510,000.00 (510,000.00) 0.00 0.00 1 0.00 Public Access Reuse Storage Not Started 2,042,000.00 2,042,000.00 (2,042,000.00) 0.00 0.00 0.00 Subtotals 64,949,044.64 89,489,249.36 154,438,294.00 1,339,279.59 78,186,893.46 77,590,680.13 155,777,573.59 Contingency 12,056,826.16 12,056,826.16 (1,339,279.59) (1-20) 10,717,546.57 TOTAL CAPITAL EXPENDITURES 166,495,120.16 0.00 166,495,120.16 Construction In Progress 154,438,294.00 77,466,895.76 Not Started 5,253,678.98 Completed Jobs 16,238,441.00 719,997.70 Started 161,241,441.18 395,233.45 78,186,893.46 166,495,120.16 21 \\FILEDEPTSVR\DEPT\Finance\Controllers Folder\Monthly Financial\Monthly Construction Reports\2022-2023\CIP_2023_June.xlsx Page 3 of 3 CLAY COUNTY UTILITY AUTHORITY OPERATING DETAIL BY MONTH t° FISCAL YEAR 2022/2023 Section F 22 08/17/2023 09:29 AM REVENUE REPORT FOR CLAY COUNTY UTILITIES Page: 1/1 User: jwesselman DB: Ccua PERIOD ENDING 06/30/2023 OPERATING REVENUE BUDGET REPORT ACTIVITY FOR 2022-23 MONTH YTD BALANCE o BDGT GL NUMBER DESCRIPTION AMENDED BUDGET 06/30/2023 06/30/2023 USED OPERATING REVENUES Water Revenues Water Base Charges 101.401.343.301 RESIDENTIAL WATER BASE CHARGE 6,650,811.00 553,002.86 4,971,725.85 74.75 101.401.343.303 GENERAL SERVICE WATER BASE 1,273,001.00 104,659.07 963,109.58 75.66 101.401.346.303 Commercial Potable Irrigation Base 268,571.00 17,895.06 162,782.35 60.61 Net Water Base Charges 8,192,383.00 675,556.99 6,097,617.78 73.96 Water Use Charges 101.401.343.304 GENERAL SERVICE WATER USAGE 0.00 0.00 2.35 100.00 101.401.344.303 Residential Water Usage Tier 1 3,563,059.00 297,849.45 2,708,140.18 76.01 101.401.344.304 Residential Water Usage Tier 2 2,473,019.00 219,057.52 1,861,007.54 75.25 101.401.344.305 Residential Water Usage Tier 3 1,037,236.00 91,382.21 753,233.86 72.62 101.401.344.306 Residential Water Usage Tier 4 1,184,957.00 86,714.82 760,573.50 64.19 101.401.345.305 Commercial Water Usage 2,455,117.00 224,140.65 1,919,849.72 78.20 101.401.346.306 Commercial Potable Irrigation Usage 123,817.00 9,264.11 81,867.54 66.12 101.401.346.307 Commercial Potable Irrigation Usage 223,841.00 18,787.14 142,073.60 63.47 101.401.346.308 Commercial Potable Irrigation Usage 171,240.00 15,747.51 109,763.40 64.10 101.401.346.309 Commercial Potable Irrigation Usage 113,079.00 12,780.88 74,524.67 65.90 Net Water Use Charges 11,345,365.00 975,724.29 8,411,036.36 73.96 Reuse Water Base Charges 101.401.343.601 Reuse Residential Base 2,890,097.00 253,734.48 2,231,498.53 77.21 101.401.343.602 Reuse Commercial Base 274,252.00 24,163.22 210,900.52 76.90 Net Reuse Water Base Charges 3,164,349.00 277,897.70 2,442,399.05 73.96 Reuse Water Usage Charges 101.401.347.403 Reuse Residential Usage Tier 1 934,528.00 84,288.76 669,003.71 71.59 101.401.347.404 Reuse Residential Usage Tier 2 250,847.00 20,669.52 159,385.55 63.54 101.401.347.405 Reuse Residential Usage Tier 3 714,664.00 66,299.15 438,253.35 61.32 101.401.347.406 Reuse Commercial Usage Tier 1 100,963.00 8,808.86 64,045.32 63.43 101.401.347.407 Reuse Commercial Usage Tier 2 35,037.00 3,406.77 21,776.07 62.15 101.401.347.408 Reuse Commercial Usage Tier 3 248,766.00 28,067.09 171,142.97 68.80 101.401.349.506 CROSSINGS RECLAIMED WATER CHRG 127,781.00 10,245.12 99,716.63 78.04 Net Reuse Water Usage Charges 2,412,586.00 221,785.27 1,623,323.60 73.96 Net Water Revenues 25,114,683.00 2,150,964.25 18,574,376.79 73.96 Sewage Revenues Sewer Base Charges 101.401.343.501 RESIDENTIAL SEWER BASE CHARGE 14,324,559.00 1,181,318.29 10,641,418.89 74.29 101.401.343.504 GENERAL SERVICE SEWER BASE 2,291,279.00 216,196.35 1,933,731.24 84.40 Net Sewer Base Charges 16,615,838.00 1,397,514.64 12,575,150.13 73.79 Sewer Use Charges 101.401.343.502 RESIDENTIAL SEWER USAGE CHARGE 10,787,637.00 826,591.34 7,484,203.96 69.38 101.401.343.505 GENERAL SERVICE SEWER USAGE 3,383,857.00 296,962.20 2,644,921.39 78.16 101.401.343.506 PORTALET SEWAGE REVENUE 183,600.00 19,249.82 148,394.18 80.82 Net Sewer Use Charges 14,355,094.00 1,142,803.36 10,277,519.53 73.79 Net Sewage Revenues 30,970,932.00 2,540,318.00 22,852,669.66 73.79 Net OPERATING REVENUES 56,085,615.00 4,691,282.25 41,427,046.45 73.79 TOTAL REVENUES - ALL FUNDS 56,085,615.00 4,691,282.25 41,427,046.45 73.86 23 Budgeted vs. Actual - Base & Use Charges, Total 30,000,000 25,000,000 20,000,000 15,000,000 — 10,000,000 r5,000,000tiii1!1! 11 ." 11 October November December January February March April May June July August September Actual Base Charges Actual Use Charges Budgeted Base Charges Budgeted Use Charges 24 Operating Revenue $6,000,000 $5,000,000 • li" .......m.4 >11111 P al�� $4,000,000i $3,000,000 li I I I _ $2,000,000 _ to r $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 25 Operating Net Income $2,500,000 $2,000,000 $1,500,000 - IP ,All _... r ,__ _, , _ $1,000,000 • I - 64 1 it t0I 1 I III lir $500,000 $0 October November December January February March April May June July August September Actual Net Income Prior Year Net Income Budgeted Net Income 26 CLAY COUNTY UTILITY AUTHORITY OTHER REPORTS t° FISCAL YEAR 2022/2023 Section G 27 08/17/2023 09:48 AM REVENUE AND EXPENDITURE REPORT FOR CLAY COUNTY UTILITIES Page: 1/2 User: jwesselman DB: Ccua PERIOD ENDING 06/30/2023 CONSTRUCTION DEPARTMENT BUDGET ACTIVITY FOR 2022-23 MONTH YTD BALANCE ENCUMBERED UNENCUMBERED o BDGT GL NUMBER DESCRIPTION AMENDED BUDGET 06/30/23 06/30/2023 YEAR-TO-DATE BALANCE USED INTERNAL BILLINGS 101.401.349.609 BILLINGS TO CCUA-CAPITAL ASSET 545,662.00 0.00 23,670.07 0.00 521,991.93 4.34 Net INTERNAL BILLINGS 545,662.00 0.00 23,670.07 0.00 521,991.93 4.34 WAGES 101.401.536.128 C/D JOB PAYROLL 0.00 0.00 13,296.45 0.00 (13,296.45) 100.00 101.401.536.129 C/D CONTRA JOB PAYROLL 0.00 0.00 (13,296.45) 0.00 13,296.45 100.00 101.502.536.121 WAGES HOURLY 176,342.47 0.00 8,914.60 0.00 167,427.87 5.06 101.502.536.127 WAGES SALARY 0.00 0.00 303.84 0.00 (303.84) 100.00 Net WAGES (176,342.47) 0.00 (9,218.44) 0.00 (167,124.03) 5.23 HEALTH/LIFE INSURANCE 101.502.536.230 EMPLOYEE HEALTH&LIFE INSURANCE 46,856.78 0.00 2,445.86 0.00 44,410.92 5.22 Net HEALTH/LIFE INSURANCE (46,856.78) 0.00 (2,445.86) 0.00 (44,410.92) 5.22 RETIREMENT & BENEFITS 101.502.536.220 EMPLOYEE RETIREMENT & BENEFITS 21,712.77 0.00 1,590.20 0.00 20,122.57 7.32 Net RETIREMENT & BENEFITS (21,712.77) 0.00 (1,590.20) 0.00 (20,122.57) 7.32 PAYROLL TAXES 101.502.536.210 EMPLOYER FICA PAYROLL TAXES 15,281.80 0.00 664.66 0.00 14,617.14 4.35 Net PAYROLL TAXES (15,281.80) 0.00 (664.66) 0.00 (14,617.14) 4.35 WORKMENS COMPENSATION INS. 101.502.536.240 W/C INSURANCE 6,216.33 0.00 313.32 0.00 5,903.01 5.04 101.509.536.246 CONSTRUCTION W/C INSURANCE 0.00 548.45 6,073.54 0.00 (6,073.54) 100.00 Net WORKMENS COMPENSATION INS. (6,216.33) (548.45) (6,386.86) 0.00 170.53 102.74 PROPERTY/LIABILITY INSURANCE 101.502.536.451 PROPERTY INSURANCE-CONSTRUCTION 54,000.00 5,395.57 48,779.97 0.00 5,220.03 90.33 Net PROPERTY/LIABILITY INSURANCE (54,000.00) (5,395.57) (48,779.97) 0.00 (5,220.03) 90.33 OFFICE SUPPLIES 101.502.536.529 SUPPLIES OFFICE 250.00 0.00 42.75 0.00 207.25 17.10 Net OFFICE SUPPLIES (250.00) 0.00 (42.75) 0.00 (207.25) 17.10 TOOLS & SUPPLIES 101.502.536.407 JOB EQUIPMENT CHARGES 0.00 0.00 2,629.50 0.00 (2,629.50) 100.00 101.502.536.527 TOOLS & SUPPLIES 12,700.00 294.30 7,552.97 (23.39) 5,170.42 59.29 Net TOOLS & SUPPLIES (12,700.00) (294.30) (10,182.47) 23.39 (2,540.92) 79.99 FUEL, OIL, & REPAIRS 101.502.536.468 EQUIP REPAIR&MAINTENANCE 30,000.00 6,860.70 14,429.49 4,265.66 11,304.85 62.32 Net FUEL, OIL, & REPAIRS (30,000.00) (6,860.70) (14,429.49) (4,265.66) (11,304.85) 62.32 TRANSPORTATION 101.502.536.401 TRANSPORTATION EXPENSES 30,000.00 2,560.68 23,810.13 0.00 6,189.87 79.37 Net TRANSPORTATION (30,000.00) (2,560.68) (23,810.13) 0.00 (6,189.87) 79.37 28 08/17/2023 09:48 AM REVENUE AND EXPENDITURE REPORT FOR CLAY COUNTY UTILITIES Page: 2/2 User: jwesselman DB: Ccua PERIOD ENDING 06/30/2023 CONSTRUCTION DEPARTMENT BUDGET ACTIVITY FOR 2022-23 MONTH YTD BALANCE ENCUMBERED UNENCUMBERED o BDGT GL NUMBER DESCRIPTION AMENDED BUDGET 06/30/23 06/30/2023 YEAR-TO-DATE BALANCE USED MISCELLANEOUS 101.502.536.221 EMPLOYEE TRAINING & TRAVEL 484.00 0.00 999.00 0.00 (515.00) 206.40 Net MISCELLANEOUS (484.00) 0.00 (999.00) 0.00 515.00 206.40 DEPRECIATION 101.401.536.595 CONSTRUCTION R&R (DEPRECIATION 104,385.00 2,304.97 18,956.13 0.00 85,428.87 18.16 Net DEPRECIATION (104,385.00) (2,304.97) (18,956.13) 0.00 (85,428.87) 18.16 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 23,670.07 0.00 521,991.93 4.34 TOTAL EXPENDITURES - ALL FUNDS 545,662.15 17,964.67 137,505.96 4,242.27 403,913.92 25.98 NET OF REVENUES & EXPENDITURES (0.15) (17,964.67) (113,835.89) (4,242.27) 118,078.01 78,718,7 29 Deferred Connection Charges Report Board Summary As of June 30,2023 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% Jennings Farms 11/08/2022 $1,399,021 314 0 314 $1,399,021 0.00% Jennings Court Townhomes-28 Units 11/08/2022 $124,753 28 0 28 $124,753 0.00% Branan Field Village Townhomes 05/22/2023 $372,184 92 0 92 $372,184 0.00% Willow Springs 11/19/2019 $632,584 150 149 1 $628,348 $4,237 99.33% Goose Creek Estates 10/27/2020 $220,276 52 34 18 $144,015 $76,261 65.38% Willow Springs Subdivision 2A,2B&3 01/21/2021 $968,572 229 228 1 $964,335 $4,237 99.56% Jeremy's Hollow Subdivision-14 Lots 11/08/2022 $60,837 14 0 14 mMlir $60,837 0.00% Fleming Estates 05/11/2018 $172,679 40 38 2 - $163,986 $8,693 94.97% Cross Creek Subdivision Phase I,Unit 1A 04/17/2018 $1,101,145 263 251 12 $1,050,3051 $50,841 95.38% Village Park 03/12/2019 $658,696 156 142 14 $599,382 $59,314 91.00% Royal Pointe 04/10/2019 $264,935 58 50 8 $231,042 $33,894 87.21% Avonlea Hills Subdivision-Phase 1(238 Lots) 02/25/2021 $1,007,306 238 219 19 $926,808 $80,497 92.01% Cross Creek Subdivision Phase 2B-2 04/20/2021 $342,866 81 69 12 $292,026 $50,841 85.17% Anabelle Island Subdivision-Phases 1A,1B&21 09/07/2021 $1,457,428 344 0 344 $1,457,428 0.00% Cross Creek Subdivision Phase 2C-226 Lots 10/05/2021 $957,496 226 198 28 $838,869 $118,628 87.61% Cross Creek Subdivision Phase 2F-113 Lots 10/27/2021 $490,477 113 95 18 $412,412 $78,065 84.08% Granary Park Subdivision Phase II 279 Lots = 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% Anabelle Island Subdivision Phases 1A,1B&2 02/17/2023 $108,637 25 0 25 $108,637 0.00% Cross Creek 2D-2 101 Lots 02/28/2023 $438,893 101 0 101 $438,893 0.00% Sandridge Hills Subdivision 02/28/2023 $825,641 190 0 190 $825,641 0.00% Cross Creek Subdivision-Phase 2E-2 05/09/2023 $225,965 52 0 52 $225,965 0.00% Cross Creek Subdivision-Phase 2E-1 05/09/2023 $152,092 35 0 35 $152,092 0.00% Bella Lago Subdivision,Phase 1 Consisting of 71 Lots,Lots 19-4 05/11/2023 $308,529 71 0 71 $308,529 0.00% Bella Lago Subdivision,Phase 1 Consisting of 167 Lots 05/25/2023 $725,695 167 0 167 $725,695 0.00% Creekview Trails Areas 1&2 06/02/2023 $1,325,371 305 0 305 $1,325,371 0.00% 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 84 1 $354,682 $4,237 98.82% Greyhawk Subdivision Units 2&3 11/19/2019 $1,266,440 300 283 17 $1,194,416 $72,024 94.31% Wilford Preserve Phase 2 11/25/2019 $734,588 174 173 1 $730,352 $4,237 99.42% 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 29 89 $122,865 $377,067 24.58% Wilford Preserve Subdivision,Phase 3A&3B-138 Lo 07/21/2021 $584,666 138 106 32 $449,091 $135,575 76.81% Double Branch Subdivision 01/31/2022 $663,580 153 3 150 $13,036 $650,544 1.96% Cheswick South Subdivision-232 Lots 05/04/2022 $1,006,175 232 0 232 $1,006,175 0.00% 30 Deferred Connection Charges Report Board Summary As of June 30,2023 Subdivision Execution Date Deferred Charges Lots In Service Remaining Paid Pending Collection Wilford Preserve Phase 4 01/10/2023 $643,131 148 0 148 $643,131 0.00% In Process Totals $24,545,651 5,774 2,358 3,416 $9,786,126 $14,759,525 39.87% 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% Eagle Landing at Oakleaf Plantation,Phase 6 12/18/2018 $324,269 77 77 0 $324,269 100.00% 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 1B 01/23/2020 $147,142 35 35 0 $147,142 100.00% Cross Creek Subdivision Phase 1,Unit 1C O1/23/2020 $493,166 117 117 0 $493,166 100.00% Pinewood Place Subdivision 12/08/2020 $355,607 82 82 0 $355,607 100.00% Cross Creek 2B-1 04/19/2021 $536,669 127 127 0 $536,669 100.00% Laurel Grove Estates ` 06/24/2020 $242,588 56 56 0 $242,588 I _ 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 $557902 100.00% Traceland 12/15/2017 $423,407 101 101 0 $423,,407 100.00% Discovery Trails at Oakleaf-76 Townhomes 12/14/2021 $306,809 76 76 0 $306,809 100.00% Completed Totals $5,331,382 1,266 1,266 0 $5,331,382 100.00% Grand Totals $29,877,033 7,040 3,624 3,416 $15,117,508 $14,759,525 50.60% 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 0 0 0 1111 WI. FY 2018 $2,743,438 663 649 14 $2,683,904 $59,534 97.83% FY 2019 $2,700,280 626 505 121 $2,187,638 $512,642 81.02% FY 2020 $4,259,076 1,008 987 21 $4,170,105 $88,971 97.91% FY 2021 $6,395,897 1,509 994 515 $4,213,991 $2,181,906 65.89% FY 2022 $6,547,149 1,520 372 1,148 $1,571,126 $4,976,023 24.00% FY 2023 $6,928,024 1,592 0 1,592 $6,928,024 0.0'"1 Grand Totals $29,877,033 7,040 3,624 3,416 $15,117,508 $14,759,525 50.60% 31 CLAY COUNTY UTILITY AUTHORITY - CONNECTION FEES $14,000,000 $11,894,297 $12,000,000 $11,547,998 $10,487,633 $10,000,000 $8,000,000 $7,610,757 $6,902,692 $6,648,17 1 $5,876,449 $6,000,000 $5,313,405 $3,171,113 $4,000,000 $5,313,405 $2,319,158 $2,575,988 $2,505,499 $2,000,000 $4,283,540 $4,645,305 $1,474,480 $1,476,202 $3,839,463 $1,700,309 $2,319,15 $2,575,988 $2,705,336 $1,474,480 $1,476,202 $805,190 $- 2014 2015 2016 2017 2018 2019 2020 2021 2022 2023 (ANNUALIZED) •Deferred Connections Fees •Non-Deferred Connections Fees 32 CLAY COUNTY UTILITY AUTHORITY KEY PERFORMANCE INDICATORS - PERIOD ENDING 06/30/2023 Ratio Calculation vs.Target Target Days of Cash on Hand Undesignated Cash 63,568,707 /Operating Expense per day / 109,146 Days of Cash on Hand = 582 455 In Years 1.60 Debt Ratio Total Liabilities 178,575,759 /Total Assets / 537,030,102 Debt Ratio(%) = 33% 40% Debt-Service Coverage Ratio Revenue,Annualized 57,653,230 -O&M Costs,Annualized - 39,292,406 /Total Debt Service / 9,925,701 Debt-Service Coverage Ratio 1.85 © 2.21 Operating Ratio Total O&M Costs 39,292,406 /Total Operating Revenue / 57,653,230 Operating Ratio 68% _ 72% Employee Turnover tO YTD#of Employee Departures 19 Rolling 12-month turnover 24 /Total#of FTE's / 188 Rolling 12-month Employee Turnover 12.8% ® 10.6% Current Ratio Current Assets 144,378,386 /Current Liabilities / 26,071,873 Current Ratio 5.54 0 2.00 Return on Assets Net Income 13,770,619 Net Income,Annualized 18,360,825 /Total Assets,Annualized 565,444,999 Return on Assets 3.2% 0 2.2% 33 CLAY COUNTY UTILITY AUTHORITY DAYS OF CASH ON HAND 1,000 900 8700 Cr- 700 666 600 568 572 567 560 554 541 533 582 500 504 400 g22 455 300 200 100 SEP-20 I SEP-21 I SEP-22 OCT-22 I NOV-22 I DEC-22 I JAN-23 I FEB-23 I MAR-23 I APR-23 I MAY-23 I JUN-23 PRIOR YEAR ENDS CURRENT YEAR Days of Cash of Hand Target DEBT RATIO 50% 43% 45% 40% 40% 35% _ 33% 30% 30%---mor 27% 0 25% 25% 24% 23%3%-23% 23%-22%22% 20% 15% 10% 5% A 0% I. SEP-20 I SEP-21 I SEP-22 OCT-22 I NOV-22 I DEC-22 I JAN-23 I FEB-23 I MAR-23 I APR-23 I MAY-23 I JUN-23 PRIOR YEAR ENDS CURRENT YEAR -Debt Ratio(%) Target DEBT SERVICE COVERAGE 2.50 2.21 2.00 2.00 1.95�1.87 2.03 1.90 1.97� 1.67 1.69 .77 1.85 1.76 1.72 1.72 1 1.50 1.00 0.50 0.00 SEP-20 I SEP-21 I SEP-22 1 OCT-22 I NOV-22 I DEC-22 I JAN-23 I FEB-23 I MAR-23 I APR-23 I MAY-23 I JUN-23 I PRIOR YEAR ENDS CURRENT YEAR +Debt-Service Coverage Ratio -Target 34 CLAY COUNTY UTILITY AUTHORITY OPERATING RATIO 76% 74% - 74% 72% 72% 720/ 71% 71% 71°o 71% 700/ 69% 68% 68% .8% 66% 65%0 65% 64% 64% 62% 60% 58% SEP-20 I SEP-21 I SEP-22 OCT-22 I NOV-22 I DEC-22 I JAN-23 I FEB-23 I MAR-23 I APR-23 I MAY-23 I JUN-23 PRIOR YEAR ENDS CURRENT YEAR Operating Ratio(%) -Target CURRENT RATIO 6.00 .39 .54 5.00 4.38 4.00 4.07 .............4.09 4.05 3.56 3.75 3.81 .72 3.40 3.54 to 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 I JAN-23 I FEB-23 I MAR-23 I APR-23 I MAY-23 I JUN-23 Iii. PRIOR YEAR ENDS CURRENT YEAR Current Ratio ! Target RETURN ON ASSETS 5.0% 4.5% 4.3% 4.5% o 4.5% 3.9% 3.7% 3.9% 3.8% 3.7% 3.9% 4.U% 3.9/0 4.5% -air 3. % _ 3.0% 2.5% 2.2% 2.0% _ 1.5% 1.0% 0.5% 0.0% SEP-20 I SEP-21 I SEP-22 1 OCT-22 I NOV-22 I DEC-22 I JAN-23 I FEB-23 I MAR-23 I APR-23 I MAY-23 I JUN-23 ii._ PRIOR YEAR ENDS CURRENT YEAR Return on Assets(%) -Target 35