HomeMy WebLinkAboutEDB 2022-02 Board Financial Package Clay County Utility Authority Working together to
3176 Old Jennings Road protect public health,
Middleburg, 2 9 conserve our natural
GJI Telephone(90904)272 72-5 5999 resources,and create
♦ long-term value for
s/Ty AUTNOQ' www.clayutility.org our ratepayers.
March 28, 2022
To: Board of Supervisors
From: Jeffrey Wesselman
Re: February 2022 Financial Package
I have enclosed the following financial information:
A) Comparative Financial Statements for the five months of fiscal years 2021/2022 and 2020/2021.
Comparative Balance Sheet
= Revenue & Expenditure Report
a Cash-flow Statement
B) Cash &Cash Equivalents Report at February 28, 2022
L C) Budget Reports for the five months of Fiscal Year 2021/2022
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 February 28, 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
Operating income is$1,627,872 (28%) over budget due to an unfavorable revenue and favorable expense variance.
Operating revenue is$257,103 (1%) under budget and Operating expenses are$1,884,975 (12%) under budget.
Itemized operating expense variances are in Section C.
We gained 393 active (Residential 393, General Service, 0)water accounts and 382 active sewer(Residential 388,
General Service, -6) accounts for the fiscal year 2021/2022 as compared to an increase of 500 active water accounts
and an increase of 483 active sewer accounts for the same time in fiscal year 2020/2021.
1
CLAY COUNTY UTILITY AUTHORITY
COMPARATIVE FINANCIAL
STATEMENTS
t° FISCAL YEAR 2021 /2022
Section A
03/25/2022 04:08 PM 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 02/28/2021 02/28/2022
*** Assets ***
Cash 43,663,187.04 39,903,335.33
Investments 46,679,000.51 52,301,728.78
Accounts Receivable 3,054,569.58 2,891,269.87
Fixed Assets 460,226,499.38 488,587,869.91
Accum. Depreciation (165,084,398.09) (177,426,199.27)
Other Assets 1,343,149.67 1,417,959.37
Deferred Outflows 2,072,700.52 1,842,551.48
Total Assets 391,954,708.61 409,518,515.47
*** Liabilities ***
Liabilities-ST 14,809,765.33 16,308,888.80
Liabilities-LT (over 1 year) 94,840,283.70 87,701,440.13
Total Liabilities 109,650,049.03 104,010,328.93
*** Fund Balance ***
Unassigned 50,926,382.11 53,823,792.64
Investment In Capital Assets 230,388,335.31 250,519,353.67
Total Fund Balance 281,314,717.42 304,343,146.31
Beginning Fund Balance 270,357,546.96 293,106,326.89
Net of Revenues VS Expenditures 989,942.16 1,165,040.23
Fund Balance Adjustments 10,957,170.46 11,236,819.42
Ending Fund Balance 282,304,659.58 305,508,186.54
Total Liabilities And Fund Balance 391,954,708.61 409,518,515.47
t0
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DB: CCUA
Fund 101 GENERAL FUND
PERIOD ENDED PERIOD ENDED
GL Number Description 02/28/2021 02/28/2022
*** Assets ***
Cash
101.401.101.110 Cash-BB&T L.A.H.H. Account 3,841.61 894.23
101.401.101.125 '12 BBVA Compass Debt Service 434,457.50 485,413.84
101.401.101.160 Cash-BB&T Operating Account 16,174,271.48 13,279,611.26
101.401.101.161 Cash-BB&T Emergency Account 38,616.67 35,040.49
101.401.101.200 CASH-FSA 28,487.91 32,604.52
101.401.101.329 Debt Stabilization Reserve Unrestricted 590,302.08 1,036,218.23
101.401.101.331 2015/2019 Bond Sinking Fund 3,968,069.30 3,947,699.57
101.401.101.333 SBA - 2001 DEP Loan Debt Service Acct 43,134.56 43,131.08
101.401.101.335 CUSTOMER DEPOSIT FUND 3,414,223.20 3,496,648.54
101.401.101.336 SURPLUS FUND 8,202,347.38 2,541,551.93
101.401.101.337 SELF INSURANCE FUND 525,000.00 525,000.00
101.401.101.338 RENEWAL & REPLACEMENT FUND 4,539,433.01 5,240,920.12
101.401.101.340 WATER PLANT FUND (76%) 107,952.15 369,519.32
101.401.101.342 WATER LINE FUND (24%) 166,721.03 15,402.03
101.401.101.343 AWS Cash 1,455,452.48 2,893,474.68
101.401.101.344 SEWER PLANT FUND (53.33%) 3,635,028.68 5,315,815.63
101.401.101.346 SEWER LINE FUND (46.67%) 219,444.79 528,125.36
101.401.101.351 2018 Bond Sinking Fund 115,100.71 115,097.20
101.401.102.100 PETTY CASH FUND 1,302.50 1,167.30
Cash 43,663,187.04 39,903,335.33
Investments
101.401.101.321 Short Term Investments - Restricted 12,039,304.02 0.00
101.401.101.323 Short Term Investments - Surplus 34,639,696.49 52,301,728.78
Investments 46,679,000.51 52,301,728.78
Accounts Receivable
101.401.115.100 ACCOUNTS RECEIVABLE W&S CUST 1,204,677.62 848,981.18
101.401.115.110 A/R CIAC & MISC REPAIR INVS. 318,857.82 352,389.87
101.401.115.120 Loans To Customers 63,832.16 30,000.64
101.401.115.121 Loan to Customers Long-term 352,673.65 330,339.77
101.401.115.200 A/R UNBILLED WATER REVENUE 458,534.83 561,492.82
101.401.115.250 A/R Unbilled Reuse Revenue 57,855.05 92,844.89
101.401.115.300 A/R UNBILLED SEWER REVENUE 806,390.63 852,869.11
101.401.115.400 A/R CLEARING ACCOUNT (2,172.96) (1,319.48)
101.401.117.100 ALLOWANCE FOR DOUBTFULL A/R (206,079.22) (176,328.93)
Accounts Receivable 3,054,569.58 2,891,269.87
Fixed Assets
101.401.161.900 LAND 5,268,724.07 5,268,724.07
101.401.162.900 BUILDINGS 7,068,107.35 9,045,538.84
101.401.166.900 MACHINERY & EQUIPMENT 428,588,604.24 447,131,544.05
101.401.168.900 Intangible Assets 0.00 3,632,438.00
101.401.169.900 CONSTRUCTION IN PROGRESS 19,301,063.72 23,509,624.95
Fixed Assets 460,226,499.38 488,587,869.91
Accum. Depreciation
101.401.163.900 ACCUM.DEPRECIATION BUILDINGS (7,954,816.44) (8,604,005.19)
101.401.167.900 ACCUM.DEPR. MACHINERY & EQUIPT (157,129,581.65) (168,822,194.08)
Accum. Depreciation (165,084,398.09) (177,426,199.27)
Other Assets
101.401.115.150 INTEREST RECEIVABLE 95,562.91 73,980.14
101.401.115.500 PREPAID INSURANCE 331,365.72 556,262.13
101.401.115.550 PREPAID W/C INSURANCE (4,158.23) (42,323.35)
101.401.115.575 PREPAID DEP REGULATORY FEES 30,108.30 30,241.66
101.401.115.600 PREPAID MAINTENANCE & EXPENSES 479,059.27 385,779.24
101.401.141.000 INVENTORY 390,001.76 390,173.23
101.401.141.100 UNUSED POSTAGE 21,209.94 23,846.32
Other Assets 1,343,149.67 1,417,959.37
Deferred Outflows
101.401.158.201 Deferred Outflow of Resources 2,072,700.52 1,842,551.48
4
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User: kosborne
DB: CCUA
Fund 101 GENERAL FUND
PERIOD ENDED PERIOD ENDED
GL Number Description 02/28/2021 02/28/2022
*** Assets ***
Deferred Outflows 2,072,700.52 1,842,551.48
Total Assets 391,954,708.61 409,518,515.47
*** Liabilities ***
Liabilities-ST
101.401.202.000 ACCOUNTS PAYABLE 1,821,434.98 2,904,652.82
101.401.202.001 Sales Tax (3.50) 0.00
101.401.202.002 Retainage Payable 304,489.19 381,375.97
101.401.215.100 ACCRUED INTEREST 742,507.14 673,710.26
101.401.216.100 ACCRUED WAGES PAYABLE 414,532.56 493,828.05
101.401.216.200 ACCRUED SICK, VACATION PAYABLE 425,413.61 467,221.76
101.401.217.100 EMPLOYEE FIT,FICA,MEDICARE W/H 64,255.88 73,520.30
101.401.217.200 FLORIDA UNEMPLOYMENT/ABANDONED PROP 10,803.47 14,387.53
101.401.217.300 Employee Fund Withheld 2,603.65 2,124.78
101.401.217.500 ACCRUED PENSION DUE 83,994.63 96,104.98
101.401.217.600 ACCRUED W/C INS. DUE 20,746.68 23,737.92
101.401.218.100 MISC W/H (40.62) (136.18)
101.401.218.250 LIFE INSURANCE (197.06) (331.92)
101.401.218.703 HMO/PPO 2,240.58 (4,130.27)
101.401.218.705 DENTAL (117.45) 333.37
101.401.218.706 VISION (3.46) (131.84)
101.401.218.707 ANCILLARY 77.31 193.33
101.401.218.900 ACCRUED ELECTRIC EXPENSE DUE 106,687.98 97,007.93
101.401.220.100 BOND DEPOSITS 83,911.43 90,060.83
101.401.220.150 CLEANING WATER DEPOSITS 110,142.30 110,349.59
101.401.220.175 W&S CUSTOMER DEPOSITS 3,419,649.47 3,525,374.56
101.401.220.180 DUE TO LEND A HELPING HAND 3,835.61 894.23
101.401.220.185 Refundable Development Agreements 7,692.79 5,809.97
101.401.223.100 DEFERRED REVENUES WATER 87,604.48 91,863.02
101.401.223.200 DEFERRED REVENUE SEWER 180,212.94 190,321.40
101.401.223.300 Deferred Reuse Revenue 32,295.11 35,283.71
101.401.229.200 JAX PUBLIC SERV.TAX COLLECTED 0.00 379.21
101.401.229.201 Keystone Public Service Tax 15.75 (45.71)
101.401.232.700 CURRENT BOND PRINCIPAL DUE 6,884,979.88 7,035,129.20
Liabilities-ST 14,809,765.33 16,308,888.80
Liabilities-LT (over 1 year)
101.401.232.569 2012 BBVA Compass Loan 4,510,637.00 3,293,841.00
101.401.232.570 Financing Lease 17,084.36 0.00
101.401.232.571 SunTrust 2015 Adv Ref 2007 Bonds 36,895,642.00 34,964,955.00
101.401.232.572 2018 Revenue Bonds Payable DEP MIDCLAY 12,011,632.73 11,396,177.05
101.401.232.573 Dell Financing Lease 542,513.39 275,999.81
101.401.232.574 Suntrust 2019 Loan & Refinance 46,880,000.00 44,035,000.00
101.401.232.586 2014 DEP Payable 867,754.10 770,596.47
101.401.232.600 CONTRA CURRENT BOND PRINCIPAL (6,884,979.88) (7,035,129.20)
Liabilities-LT (over 1 year) 94,840,283.70 87,701,440.13
Total Liabilities 109,650,049.03 104,010,328.93
*** Fund Balance ***
Unassigned
101.401.272.000 RETAINED EARNINGS-UNRESERVED 50,926,382.11 53,823,792.64
Unassigned 50,926,382.11 53,823,792.64
Investment In Capital Assets
101.401.240.000 AWS CIAC 4,755,093.32 6,336,874.95
101.401.240.100 SJRWMD Black Creek CIAC 0.00 288,045.15
101.401.254.350 WATER CAPACITY CHARGES 9,878,243.69 10,826,638.34
101.401.254.351 FIRE CAPACITY CHARGES 1,833,953.97 1,979,911.89
5
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DB: CCUA
Fund 101 GENERAL FUND
PERIOD ENDED PERIOD ENDED
GL Number Description 02/28/2021 02/28/2022
*** Fund Balance ***
101.401.254.352 WATER TAP IN CHARGE 2,169,964.50 2,273,804.26
101.401.254.353 WATER CONTRIBUTED ASSETS 47,764,503.87 50,439,776.78
101.401.254.354 WATER MAIN EXTENSION CHARGE 2,682,513.98 2,882,351.54
101.401.254.355 DEBT SERVICE CHARGE 770,939.33 1,072,745.25
101.401.254.360 SEWER CAPACITY CHARGES 39,948,839.94 45,598,471.11
101.401.254.361 GRANTS 22,108,185.21 23,151,500.22
101.401.254.362 SEWER TAP IN CHARGE 2,332,170.32 2,462,531.11
101.401.254.363 SEWER CONTRIBUTED ASSETS 92,192,888.29 98,885,909.19
101.401.254.364 SEWER MAIN EXTENSION CHARGE 3,951,038.89 4,320,793.88
Investment In Capital Assets 230,388,335.31 250,519,353.67
Total Fund Balance 281,314,717.42 304,343,146.31
Beginning Fund Balance 270,357,546.96 293,106,326.89
Net of Revenues VS Expenditures 989,942.16 1,165,040.23
Fund Balance Adjustments 10,957,170.46 11,236,819.42
Ending Fund Balance 282,304,659.58 305,508,186.54
Total Liabilities And Fund Balance 391,954,708.61 409,518,515.47
to
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User: kosborne
DB: CCUA PERIOD ENDING 02/28/2022
YTD BALANCE YTD BALANCE
GL NUMBER DESCRIPTION 02/28/2021 02/28/2022
Fund 101 - GENERAL FUND
WATER REVENUES 7,709,755.10 8,944,409.30
SEWER REVENUES 11,368,090.60 12,020,627.47
MISCELLANEOUS REVENUES 726,029.04 735,316.03
INTEREST UNRESTRICTED 256,104.41 235,165.82
INTEREST RESTRICTED 70,530.59 34.51
SALE OF ASSETS 5,837.88 0.00
CONSTRUCTION INCOME 73,524.38 21,622.42
TOTAL REVENUES 20,209,872.00 21,957,175.55
BAD DEBT (1,023.51) (6,494.32)
COMMUNICATION 148,673.14 171,942.77
DUE IN LIEU OF TAXES 858,503.06 943,426.65
ELECTRIC & FUEL EXPENSES 913,923.46 999,897.91
MISCELLANEOUS EXPENSES 36,470.40 73,069.39
PROPERTY & LIABILITY INSURANCE 330,481.47 365,917.87
PROFESSIONAL SERVICES 225,635.51 801,934.49
SLUDGE TREATMENT & DISPOSAL 864,294.96 974,431.74
SUBCONTRACTORS 1,053,283.57 849,300.61
SUPPLIES 1,828,665.97 1,918,962.02
TRANSPORTATION 238,733.21 240,845.43
WAGES & RELATED EXPENSES 6,284,414.77 6,900,675.70
DEPRECIATION 5,255,778.19 5,492,785.87
INTEREST EXPENSE 1,053,378.33 962,170.30
CONSTRUCTION EXPENSE 128,717.31 103,268.89
TOTAL EXPENDITURES 19,219,929.84 20,792,135.32
Fund 101 - GENERAL FUND:
TOTAL REVENUES 20,209,872.00 21,957,175.55
TOTAL EXPENDITURES 19,219,929.84 20,792,135.32
NET OF REVENUES & EXPENDITURES 989,942.16 1,165,040.23
TOTAL REVENUES - ALL FUNDS 20,209,872.00 21,957,175.55
TOTAL EXPENDITURES - ALL FUNDS 19,219,929.84 20,792,135.32
NET OF REVENUES & EXPENDITURES 989,942.16 1,165,040.23
7
CLAY COUNTY UTILITY AUTHORITY
STATEMENTS OF CASH FLOWS
FOR THE FIVE MONTHS ENDED FEBRUARY 28,2021 AND 2022
February 28,2021 February 28,2022
Cash flows from operating activities $ 5,845,947 $ 8,590,287
Net cash provided by operating activities 5,845,947 8,590,287
Cash flows from capital and related financing activities
Proceeds from issuance of bonds and loans - -
Principal paid on long-term debt (3,702,054) (3,771,181)
Interest paid on long-term debt (1,172,534) (1,089,338)
Payments to acquire and construct plant property (4,219,065) (11,297,290)
Capital contributions 6,336,759 5,568,535
Grants 352,863 40,649
Net cash used in capital and related financing activities (2,404,031) (10,548,625)
Cash flows from investing activities
Purchases of investments (6,613,492) (248,120)
Sales of investments 6,151,250 -
Interest income 326,635 235,200
Net cash provided by investing activities (135,607) (12,919)
Net increase(decrease)in cash and cash equivalents 3,306,309 (1,971,257)
Cash and cash equivalents,beginning of period 40,356,878 41,874,593
Cash and cash equivalents,end of period $ 43,663,187 $ 39,903,335
Reconciliation of operating income to net cash provided by operating activities
Cash flows from operating activities
Operating income $ 1,710,848 $ 1,892,010
Adjustments to reconcile operating income to net
t0 cash provided by operating activities:
Depreciation expense 5,288,531 5,518,893
Changes in assets and liabilities
Decrease(Increase)in accounts receivable (314,374) 634,610
Decrease(Increase)in prepaid items and inventory (325,930) (465,895)
Decrease(Increase)in notes/interest receivable 151,051 22,468
Increase(Decrease)in accounts payable (603,813) 1,004,195
Increase(Decrease)in accrued expenses 18,715 172,033
Increase(Decrease)in unearned revenue (130,507) (235,917)
Increase(Decrease)in customer deposits 51,427 47,890
Total adjustments 4,135,100 6,698,277
Net cash provided by operating activities $ 5,845,947 $ 8,590,287
Supplemental schedule of noncash investing,capital,and financing activities
Utility plant property contributed by developers $ 4,267,549 $ 5,627,636
8
Cumulative Cash Flow
$100,000,000
$90,000,000 i
$80,000,000
$70,000,000
$60,000,000
I
$50,000,000 z-
$40,000,000
$30,000,000
t0 -
$20,000,000
. 0
$10,000,000 ''.. - l . '
I 0
$0 y.
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CLAY COUNTY UTILITY AUTHORITY
CASH AND CASH EQUIVALENTS REPORT
As of February 28, 2022
BB&T Ameris SBA CD/CDARS Total
Lend A Helping Hand Fund $894 $894
Operating Accounts ** $13,279,611 $13,279,611
FSA Account $32,605 $32,605
Emergency Accounts $35,040 $35,040
Petty Cash $1,167 $1,167
Total Operating Funds $13,348,424 $13,348,424
Public Funds Now:
Water Plant Connection Fund $369,519 * $369,519 R
Water Line Connection Fund $15,402 * $15,402 R
Sewer Plant Connection Fund $5,315,816 * $5,315,816 R
Sewer Lines Connection Fund $528,125 * $528,125 R
Alternative Water Supply Fund $2,893,475 * $2,893,475 R
Renewal&Replacement Fund $5,240,920 * $5,240,920 R
Debt Stabilization and Reserve Account_Unrestricted $1,036,218 * - - $1,036,218
Surplus Fund $1,372,177 $962,051 $104,999 $52,301,729 $54,740,956
Available For Construction $16,771,652 $962,051 $104,999 $52,301,729 $70,140,431
Debt Service Sinking Funds:
2007A Bond Sinking Fund $3,947,700 * $3,947,700 R
DEP Loan Debt Service Sinking Acct $43,131 * $43,131 R
BBVA Compass Loan Sinking Funds $485,414 * $485,414 R
2018 Bond Sinking Fund $115,097 * $115,097 R
Debt Stabilization and Reserve Account_Restricted
Letter of Credit_Financial Responsible Officer $102,325 $102,325
Customer Deposits&Self Insurance Fund
Customer Deposits - * $3,496,649 $3,496,649
Self Insurance Fund_Sewage Backups *
Health Insurance - * $500,000 $500,000
Unemployment * $25,000 $25,000
TOTAL Funds $4,693,667 $4,021,649 - - $8,715,315
TOTAL CASH&CASH EQUIVALENTS $34,814,637 $4,983,700 $104,999 $52,301,729 $92,205,064
Certificates of Deposit
Maturity Date Balance APY
Scott&Stringfellow Various $52,301,729 Various
$52,301,729
* BB&T Public Funds Money Checking Accounts $19,990,817 0.25%
BB&T Public Funds Money Checking Accounts_Eamings Credit waives bank fees $13,279,611 0.25%
Ameris Public Funds Money Checking Accounts $4,983,700 0.30%
SBA $104,999 0.09%
Operating Account has significant Surplus Funds due to Earnings Credit offsetting fees greater than interest
Construction Balance $70,140,431
Operating Cash $11,279,611
Available Construction Balance: $81,420,042
"R"indicates fund is Restricted by Bond Resolution,Enabling Legislation or Board Resolution.
Printed 3/28/2022 Section B
CLAY COUNTY UTILITY AUTHORITY
BUDGET REPORTS
FISCAL YEAR 2021 /2022
to
Section C
11
03/25/2022 REVENUE AND EXPENDITURE REPORT FOR CLAY COUNTY UTILITIES
PERIOD ENDING 02/28/2022
OPERATING BUDGET REPORT
2021-22 YTD BALANCE AVAILABLE %BDGT
GL NUMBER DESCRIPTION AMENDED BUDGET 02/28/2022 BALANCE USED
OPERATING REVENUES
Water Revenues
Net Water Base Charges 7,870,135.00 3,286,862.49 4,583,272.51 41.76%
Net Water Use Charges 9,778,356.00 3,657,641.20 6,120,714.80 37.41%
Net Reuse Water Base Charges 2,743,539.00 1,246,633.03 1,496,905.97 45.44%
Net Reuse Water Usage Charges 2,135,303.00 753,272.58 1,382,030.42 35.28%
Net Water Revenues 22,527,333.00 8,944,409.30 13,582,923.70 39.70%
Sewage Revenues
Net Sewer Base Charges 15,923,690.00 6,752,798.68 9,170,891.32 42.41%
Net Sewer Use Charges 13,994,637.00 5,267,828.79 8,726,808.21 37.64%
Net Sewage Revenues 29,918,327.00 12,020,627.47 17,897,699.53 40.18%
Other Revenues
Net Miscellaneous 1,587,083.00 735,316.03 851,766.97 46.33%
Net Other Revenues 1,587,083.00 735,316.03 851,766.97 46.33%
Net OPERATING REVENUES 54,032,743.00 21,700,352.80 32,332,390.20 40.16%
INTEREST INCOME
Net Unrestricted 784,689.00 235,165.82 549,523.18 29.97%
Net Restricted 2,666.00 34.51 2,631.49 1.29%
Net INTEREST INCOME 787,355.00 235,200.33 552,154.67 29.87%
OPERATING EXPENSES
Net Bad Debt Expenses 5,000.00 (6,494.32) 11,494.32 -129.89%
Net Wage Related Expenses 4,829,171.19 2,037,500.05 2,791,671.14 42.19%
Net Communication Expenses 485,154.00 171,942.77 313,211.23 35.44%
Net Due in Lieu of Taxes 2,360,055.00 943,426.65 1,416,628.35 39.97%
Net Electric&Fuel Expenses 2,482,468.00 999,897.91 1,482,570.09 40.28%
Net Miscellaneous Expenses 439,234.00 73,069.39 366,164.61 16.64%
Net Property&Liability Insurance 859,395.00 365,917.87 493,477.13 42.58%
Net Professional Services 1,896,599.00 860,472.18 1,036,126.82 45.37%
Net Sludge Treatment&Disposal 1,924,160.00 974,431.74 949,728.26 50.64%
Net Subcontractors 3,633,616.00 827,863.69 2,805,752.31 22.78%
Net Supplies 5,702,144.00 1,918,962.02 3,783,181.98 33.65%
Net Transportation Expenses 502,451.00 240,845.43 261,605.57 47.93%
Net Wage Expense 12,321,959.87 4,826,074.88 7,495,884.99 39.17%
Net OPERATING EXPENSES 37,441,407.06 14,233,910.26 23,207,496.80 38.02%
NON-OPERATING EXPENSES
Net Depreciation Expense 12,504,881.00 5,492,785.87 7,012,095.13 43.93%
Net Interest Expense 2,074,592.00 962,170.30 1,112,421.70 46.38%
Net Loss(Gain)on Sale of Assets 0.00 0.00 0.00 100.00%
Net NON-OPERATING EXPENSES 14,579,473.00 6,454,956.17 8,124,516.83 44.27%
Net CONSTRUCTION EXPENSES 624,519.85 103,268.89 521,250.96 16.54%
Net CONSTRUCTION INCOME 624,519.00 21,622.42 602,896.58 3.46%
Net CONTINGENCY 1,186,170.00 0.00 1,186,170.00 0.00%
TOTAL REVENUES-ALL FUNDS 55,444,617.00 21,957,175.55 33,487,441.45 39.60%
TOTAL EXPENDITURES-ALL FUNDS 53,831,569.91 20,792,135.32 33,039,434.59 38.62%
NET OF REVENUES&EXPENDITURES 1,613,047.09 1,165,040.23 448,006.86 72.23%
12
03/25/2022 04:22 PM EXPENDITURE REPORT FOR CLAY COUNTY UTILITIES Page: 1/1
User: kosborne
DB: CCUA PERIOD ENDING 02/28/2022
OPERATING EXPENSE BUDGET REPORT
2021-22 YTD BALANCE AVAILABLE % BDGT
GL NUMBER DESCRIPTION AMENDED BUDGET 02/28/2022 BALANCE USED
Net WAGES & TEMP. LABOR 12,724,148.87 4,885,977.57 7,838,171.30 38.40
Net CAPITALIZED WAGES 241,797.65 6,632.96 235,164.69 2.74
Net HEALTH & LIFE INSURANCE 2,489,281.92 1,033,983.17 1,455,298.75 41.54
Net PENSION & BENEFITS 1,298,549.45 561,232.49 737,316.96 43.22
Net PAYROLL TAXES 921,385.72 354,631.14 566,754.58 38.49
Net W/C INSURANCE 236,296.30 95,183.78 141,112.52 40.28
Net PROPERTY & LIABILITY INSURANCE 914,250.00 389,274.32 524,975.68 42.58
Net TRANSPORTATION 527,951.00 251,740.42 276,210.58 47.68
Net RENTAL EXPENSE 43,194.00 12,910.87 30,283.13 29.89
Net COMMUNICATION EXPENSES 485,154.00 171,942.77 313,211.23 35.44
Net ELECTRIC & FUEL WATER PLANTS 734,000.00 275,693.74 458,306.26 37.56
Net ELECTRIC & FUEL LIFT STATIONS 400,000.00 159,759.41 240,240.59 39.94
Net ELECTRIC & FUEL SEWAGE PLANTS 1,310,865.00 549,780.23 761,084.77 41.94
Net ELECTRIC AT OFFICE 37,603.00 14,664.53 22,938.47 39.00
Net CHEMICALS FOR WATER 185,000.00 57,887.84 127,112.16 31.29
Net CHEMICALS FOR SEWAGE 821,203.00 288,005.70 533,197.30 35.07
Net SUPPLIES FOR WATER 1,775,024.00 454,928.22 1,320,095.78 25.63
Net SUPPLIES FOR SEWAGE 1,258,076.00 501,822.25 756,253.75 39.89
Net OFFICE SUPPLIES 1,668,741.00 627,931.33 1,040,809.67 37.63
Net ENGINEERING EXPENSES 926,900.00 642,683.51 284,216.49 69.34
Net LEGAL EXPENSES 545,535.00 138,254.50 407,280.50 25.34
Net AUDIT EXPENSES 33,500.00 23,500.00 10,000.00 70.15
Net SUBCONTRACTORS-WATER 1,295,475.00 276,897.25 1,018,577.75 21.37
Net SUBCONTRACTORS-SEWAGE 717,863.00 261,678.11 456,184.89 36.45
Net SUBCONTRACTORS-GENERAL 1,630,178.00 302,553.20 1,327,624.80 18.56
Net SLUDGE TREATMENT & DISPOSAL 1,924,160.00 974,431.74 949,728.26 50.64
Net BAD DEBT EXPENSE 5,000.00 (6,494.32) 11,494.32 (129.89)
Net MISCELLANEOUS 396,040.00 60,158.52 335,881.48 15.19
Net DUE IN LIEU OF TAXES 2,360,055.00 943,426.65 1,416,628.35 39.97
Net CONTINGENCY 1,240,485.00 0.00 1,240,485.00 0.00
TOTAL EXPENDITURES - ALL FUNDS 39,147,711.91 14,311,071.90 24,836,640.01 36.56
13
CLAY COUNTY UTILITY
AUTHORITY CIAC REPORTS
to FISCAL YEAR 2021 /2022
Section D
03/25/2022 04:23 PM TRIAL BALANCE REPORT FOR CLAY COUNTY UTILITIES Page: 1/2
User: kosborne
DB: CCUA PERIOD ENDING 02/28/2022
ACTIVITY FOR
2021-22 BEG. BALANCE MONTH YEAR-TO-DATE END BALANCE
GL NUMBER DESCRIPTION AMENDED BUDGET 10/01/2021 02/28/2022 THRU 02/28/22 02/28/2022
Fund 101 - GENERAL FUND
Fund Equity
WATER CAPACITY
101.401.254.350 WATER CAPACITY CHARGES 10,148,402.33 65,964.12 678,236.01 10,826,638.34
WATER CAPACITY 10,148,402.33 65,964.12 678,236.01 10,826,638.34
SEWER CAPACITY
101.401.254.360 SEWER CAPACITY CHARGES 42,567,255.88 756,674.40 3,031,215.23 45,598,471.11
101.401.254.361 GRANTS 23,110,851.53 0.00 40,648.69 23,151,500.22
SEWER CAPACITY 65,678,107.41 756,674.40 3,071,863.92 68,749,971.33
AWS
101.401.240.000 AWS CIAO 5,389,271.45 120,765.27 947,603.50 6,336,874.95
AWS 5,389,271.45 120,765.27 947,603.50 6,336,874.95
SJRWMD BLACK CREEK
101.401.240.100 SJRWMD Black Creek CIAC 0.00 63,803.60 288,045.15 288,045.15
SJRWMD BLACK CREEK 0.00 63,803.60 288,045.15 288,045.15
WATER MAIN
101.401.254.354 WATER MAIN EXTENSION CHARGE 2,781,061.91 47,785.15 101,289.63 2,882,351.54
WATER MAIN 2,781,061.91 47,785.15 101,289.63 2,882,351.54
SEWER MAIN
101.401.254.364 SEWER MAIN EXTENSION CHARGE 4,147,513.64 72,996.01 173,280.24 4,320,793.88
SEWER MAIN 4,147,513.64 72,996.01 173,280.24 4,320,793.88
FIRE
101.401.254.351 FIRE CAPACITY CHARGES 1,903,723.50 60,378.39 76,188.39 1,979,911.89
FIRE 1,903,723.50 60,378.39 76,188.39 1,979,911.89
WATER TAP IN
101.401.254.352 WATER TAP IN CHARGE 2,226,386.48 14,264.27 47,417.78 2,273,804.26
WATER TAP IN 2,226,386.48 14,264.27 47,417.78 2,273,804.26
SEWER TAP IN
101.401.254.362 SEWER TAP IN CHARGE 2,414,030.19 10,446.47 48,500.92 2,462,531.11
SEWER TAP IN 2,414,030.19 10,446.47 48,500.92 2,462,531.11
WATER CONT PROP
101.401.254.353 WATER CONTRIBUTED ASSETS 48,671,992.34 113,612.30 1,767,784.44 50,439,776.78
WATER CONT PROP 48,671,992.34 113,612.30 1,767,784.44 50,439,776.78
SEWER CONT PROP
101.401.254.363 SEWER CONTRIBUTED ASSETS 95,026,058.13 66,520.15 3,859,851.06 98,885,909.19
SEWER CONT PROP 95,026,058.13 66,520.15 3,859,851.06 98,885,909.19
DEBT SERVICE
101.401.254.355 DEBT SERVICE CHARGE 895,986.87 43,765.19 176,758.38 1,072,745.25
15
03/25/2022 04:23 PM TRIAL BALANCE REPORT FOR CLAY COUNTY UTILITIES Page: 2/2
User: kosborne
DB: CCUA PERIOD ENDING 02/28/2022
ACTIVITY FOR
2021-22 BEG. BALANCE MONTH YEAR-TO-DATE END BALANCE
GL NUMBER DESCRIPTION AMENDED BUDGET 10/01/2021 02/28/2022 THRU 02/28/22 02/28/2022
Fund 101 - GENERAL FUND
Fund Equity
DEBT SERVICE 895,986.87 43,765.19 176,758.38 1,072,745.25
TOTAL FUND EQUITY 239,282,534.25 1,436,975.32 11,236,819.42 250,519,353.67
Total Fund 101 - GENERAL FUND
TOTAL ASSETS 0.00 0.00 0.00 0.00
BEG. FUND BALANCE 293,106,326.89 293,106,326.89
+ NET OF REVENUES & EXPENDITURES
+ FUND BALANCE ADJUSTMENTS 12,108,477.92 12,108,477.92
= ENDING FUND BALANCE 239,282,534.25 1,436,975.32 11,236,819.42 250,519,353.67
+ LIABILITIES 0.00 0.00 0.00 0.00
= TOTAL LIABILITIES AND FUND BALANCE 239,282,534.25 1,436,975.32 11,236,819.42 250,519,353.67
OUT OF BALANCE 0.00 (1,436,975.32) (11,236,819.42) (250,519,353.67)
16
CLAY COUNTY UTILITY AUTHORITY
2021/2022 Alternative Water Supply Surcharges
Beginning October November December January February March April May June July August September Balance
Established 10/1/2015 Balance 2021 2021 2021 2022 2022 2022 2022 2022 2022 2022 2022 2022 9/30/2022
Expenditures:
Job 991 FCOB Stormwater Harvesting Pilot Project 752,127.03 752,127.03
Stormwater Harvesting Study 49,842.66 49,842.66
Job 00119WP Aquifer Storage&Recovery(ASR) 1,554,488.01 0.00 25.593.03 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 327,302.47 34,787.31 111,425.02 30,334.51 43,865.61 0.00 547,714.92
I
New Development: -
Total Expenditures 3,078,793.53 34,787.31 137,018.05 30,334.51 43,865.61 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 3,324,799.01
Existing Customers:
Revenue:
Surcharge Fund(Existing Customers) 3,438,711.41 53,863.44 55,443.36 55,538.56 55,748.00 55,860.00 3,715,164.77
Connection Charge Fund(Growth) 1,836,928.17 21,664.31 492,122.50 70,217.45 26,038.59 15,869.77 2,462,840.79
Interest Income 40,259.54 5.84 1.36 1.25 0.14 40,268.13
Total Revenue 5,315,899.12 75,533.59 547,565.86 125,757.37 81,787.84 71,729.91 0.00 0.00 0.00 0.00 0.00 0.00 0.00 6,218,273.69
Balance 2,237,105.59 40,746.28 410,547.81 95,422.86 37,922.23 71,729.91 0.00 0.00 0.00 0.00 0.00 0.00 0.00 2,893,474.68
Cash Balance 2,893,474.68
Done in following Month:
Less Construction Costs transferred after month close -
J/E-Adjustment True Up for Move-Ins/Move-Outs
J/E-Interfund Transfer
2,893,474.68
Page D-la
17
CLAY COUNTY UTILITY AUTHORITY
CAPITAL PROJECT BUDGET
to REPORT
FISCAL YEAR 2021 /2022
Section E
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 Balances and Year Job Costs
Job Description Job Number Budget Adopted Budget Budgets Amendments 02/28/22 To Fund Amendments 2021/2022
RENEWAL, REPLACEMENT & BETTERMENT
Departmental Capital 100 1,122,764.59 1,052,400.00 2,175,164.59 773,499.91 1,401,664.68 2,175,164.59
Upgrade Lift station 9-Meadowbrook 755 110,000.00 110,000.00 6,353.84 103,646.16 110,000.00
CCUA Main Office Paving and Stripping Rehab 839 105,000.00 105,000.00 1,500.00 103,500.00 105,000.00
Knight Boxx/Old Jennings Force Main Extension 967 100,000.00 100,000.00 9,114.95 90,885.05 100,000.00
LS 40 Orange Park Country Club Rehab 1052 60,000.00 60,000.00 31,496.60 28,503.40 60,000.00
Lucy Branch Maintenance Building Repairs and Renovations 02018RR 120,000.00 120,000.00 10,739.84 109,260.16 120,000.00
Holly Ridge Dr.Force Main Installation 02119SL 280,000.00 280,000.00 286.85 279,713.15 280,000.00
Woodland Drive Force Main Installation 02219SL 239,000.00 239,000.00 0.00 239,000.00 239,000.00
Rehab SP WW Clarifer#1/under drain 1-2 02519RR 100,000.00 900,000.00 1,000,000.00 64,176.20 935,823.80 1,000,000.00
CL2 Storage Tanks-Multiple WTPS 02619WP 50,000.00 50,000.00 100,000.00 29,848.11 70,151.89 100,000.00
Task Order No.33-Gravity Rehab in Bellair 20020RR 952,800.54 952,800.54 952,800.54 0.00 952,800.54
Ridgecrest WTP-Replace Softstart&Crossline Starters with VFD's 20021RR 985,000.00 568,016.26 1,553,016.26 162,703.81 1,390,312.45 1,553,016.26
New Lift Station Generators: 172, 165, 151, 142, 163, 124 21002RR 400,000.00 400,000.00 280,577.92 119,422.08 400,000.00
Keystone Club Estates WTP Well No. 1 &@ Well and Pump Evalaution 21008RR 98,263.96 98,263.96 68,838.04 29,425.92 98,263.96
Fleming Island Reg.WWTP-2nd BCR Plant,Two Tanks 21010RR 200,000.00 5,000,000.00 5,200,000.00 1,792,053.45 3,407,946.55 5,200,000.00
Fleming WRF Clarifier No. 1 Upgrade 21014RR 50,000.00 1,158,000.00 1,208,000.00 0.00 1,208,000.00 1,208,000.00
Long Bay Rd.Water and Reclaimed Interconnect(Pine Ridge) 21015RR 60,000.00 60,000.00 59,817.29 182.71 60,000.00
Lift Station#2-Upgrade 21016RR 700,000.00 21,822.44 678,177.56 5 700,000.00
Ridgecrest WTP GST#2 Repair 21017RR 108,500.00 120,750.00 (12,250.00) 10 108,500.00
Wastewater Extension to 1045 Live Ok Ln. 21018RR 27,000.00 27,000.00 25,540.58 1,459.42 27,000.00
Ridaught WRF Upgrades Not Started 50,000.00 1,100,000.00 1,150,000.00 54,545.91 1,095,454.09 1,150,000.00
Lift Station#3 Foxbay Upgrade 21016RR 750,000.00 8,302.50 741,697.50 6 750,000.00
Coopergate-TO#7 LS 56&MH 1 21024RR 17,023.15 17,023.15 0.00 3 17,023.15
TO#36-Sandalwood,Fireside&Walgreen 21025RR 23,473.94 24,232.41 (758.47) 4 23,473.94
Meadowbrook Well Rehab 21028RR 70,000.00 630,000.00 700,000.00 0.00 700,000.00 700,000.00
Meadowbrook WTP Upgrades-(GST#3 repair,Transfer switch,GST#2 roof repair,Aeratc 21029RR 72,000.00 1,000,000.00 1,072,000.00 41,683.30 1,030,316.70 1,072,000.00
Insituform R&R-Task Order 37 Rolling Hills&Tanglewood lA CIPP Lining 21031RR 0.00 1,000,000.00 1,000,000.00 0.00 1,000,000.00 1,000,000.00
Wastewater Extension to 3000 Pony Lane 21032RR 0.00 0.00 18,000.00 13,772.81 4,227.19 7 18,000.00
Dunster Court Water Main Replacement 22001RR 30,000.00 4,506.02 25,493.98 8 30,000.00
Sharone Court Water Main Replacement 22002RR 25,000.00 5,385.86 19,614.14 9 25,000.00
CR 218 widening from Pine Tree Lane to Cosmos Not Started 425,000.00 425,000.00 425,000.00 425,000.00
CR 220 widening Baxley to Henley Rd Not Started 0.00 575,000.00 575,000.00 575,000.00 575,000.00
CR 220 widening from Henley to Knightbox Not Started 0.00 420,000.00 420,000.00 420,000.00 420,000.00
ERP Software Replacement Not Started 0.00 1,400,000.00 1,400,000.00 1,400,000.00 1,400,000.00
I
Fleming Oaks WTP Electrical Upgrades&Hydro Tank Not Started 0.00 0.00 0.00 0.00
Fleming Oaks WTP:Replace roof on the pump,bleach,and generator buildings Not Started 30,000.00 30,000.00 30,000.00 30,000.00
Keystone Heights-Brooklyn Bay Road Water Main Rehabilitation Not Started 0.00 9,000.00 9,000.00 9,000.00 9,000.00
Keystone Heights-Lakeside Street/Hilltop Street Water Main Rehabilitation Not Started 0.00 0.00 0.00 0.00
Kingsley Cove WTP Well Rehab Not Started 0.00 0.00 0.00 0.00
Lake Asbury WM Improvements(602 Lake Asbury Road to Aldersgate Drive) Not Started 0.00 0.00 0.00 0.00
Lift Station SCADA System Not Started 0.00 0.00 0.00 0.00
Miller St.WWTP Upgrades(Complete Paving of Loop Road,Refurbish Influent Structure(I Not Started 0.00 0.00 0.00 0.00
19
X:\Finance\Controllers Folder\Monthly Financial\Monthly Construction Reports\2021-2022\CIP_2022_February.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 Balances and Year Job Costs
Job Description Job Number Budget Adopted Budget Budgets Amendments 02/28/22 To Fund Amendments 2021/2022
Pace Island WTP:Electrical&Hydro Tank Upgrades(Replace Hydrotank Tank#1 and Elec Not Started 0.00 0.00 0.00 0.00
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 WWTP Upgrades(Install Micro-screen,Grit Removal Equipment,and Influent,Re Not Started 103,936.00 1,663,706.00 1,767,642.00 1,767,642.00 1,767,642.00
Spencers WTP-Ground Storage&High Service Pump Not Started 0.00 0.00 0.00 0.00
Sandridge Road widening from Henley to CR 209 Not Started 0.00 150,000.00 150,000.00 150,000.00 150,000.00
Rehab PS 4&PS 62. Manifold PS 67 if feasible Not Started 0.00 200,000.00 200,000.00 200,000.00 200,000.00
Server Lifecycle Replacement Not Started 0.00 0.00 0.00 0.00
Upgrade Lift Stations 11,41,69,51 Not Started 1,000,000.00 1,000,000.00 1,000,000.00 1,000,000.00
Upgrade Lift Station 98 Not Started 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
WRF SCADA System Not Started 0.00 0.00 0.00 0.00
Water SCADA System Not Started 0.00 0.00 0.00 0.00
Wesley RD WM Improvements(Branscomb Road to Arthur Moore Drive) Not Started 0.00 0.00 0.00 0.00
WTP Ground Storage Tanks:add Handrails Not Started 0.00 576,000.00 576,000.00 576,000.00 576,000.00
Water Plant Meters Retrofits Not Started 0.00 0.00 0.00 0.00 0.00
Ridaught/Greenwood/Lucy Branch/Orange Park South WTP Consolidation and Upgrades Not Started 0.00 250,000.00 250,000.00 250,000.00 250,000.00
SYSTEM EXPANSION
0
Meadow Lake WTP-New Ground Storage Tank and Electrical Service upgrade 00983WP 363,093.00 1,834,953.00 2,198,046.00 407,692.41 1,790,353.59 2,198,046.00
Peters Creek WTP-Land Costs 01118RR I 75,000.00 75,000.00 14,425.70 60,574.30 75,000.00
Henley Road 12"WM Loop-Sandridge to Small Lake 01119WL 106,000.00 106,000.00 11,241.94 94,758.06 106,000.00
North Middleburg Water&Sewer Extension and Interconnection(Water Interconnect,Force 02419WL 169,191.77 1,700,000.00 1,869,191.77 304,535.20 1,564,656.57 1,869,191.77
Saratoga Springs WTP-Phase I 03018WP 1,211,426.55 1,137,327.00 2,348,753.55 1,712,057.69 636,695.86 2,348,753.55
Saratoga Springs RWP-Phase I 03118RP 1,160,831.00 446,202.00 1,607,033.00 577,062.53 1,029,970.47 1,607,033.00
FCOB Utility Crossings 03218WL 3,900,000.00 3,900,000.00 2,214,898.12 1,685,101.88 3,900,000.00
Middleburg Water and Sewer Relocations 03319WL 602,241.10 602,241.10 607,134.44 (4,893.34) 602,241.10
Saratoga Springs Offsite Main Extensions 03419WL 485,323.00 2,299,677.00 2,785,000.00 283,558.00 2,501,442.00 2,785,000.00
Mid Clay WWTP-Phase II Plant Expansion 20003SP 582,615.00 4,500,000.00 5,082,615.00 1,812,096.35 3,270,518.65 5,082,615.00
Fleming Island Reg.WWTP-#3 BTU Installation,Design 20004SP 2,149,000.00 4,371,000.00 6,520,000.00 6,111,288.19 408,711.81 6,520,000.00
Meadowbrook WTP Chlorine Room Roll-Up Door Addition 20006WP 50,000.00 50,000.00 27,679.08 22,320.92 50,000.00
Fleming Island WWTF Clarifier No.2 Evaluation and Repair 20007SP 140,000.00 140,000.00 110,444.57 29,555.43 140,000.00
2019-054 Doctors Lake Restoration Project 20011SL 236,340.52 175,000.00 411,340.52 674,440.20 (263,099.68) 411,340.52
Brannen Mill Extension-Challenger Center 20012WL 2,200,000.00 2,200,000.00 1,108,828.57 1,091,171.43 2,200,000.00
Peters Creek WRF-Phase II 20027SP 50,000.00 1,600,000.00 1,650,000.00 241,974.98 1,408,025.02 1,650,000.00
CCUA Storage Building and Site Improvements 21001AD 254,095.00 3,480,750.00 3,734,845.00 296,123.01 3,438,721.99 3,734,845.00
Aquarius Concourse Relocation Utility Relocations 21004WL 2,852,544.14 2,852,544.14 46,252.18 2,806,291.96 2,852,544.14
Cross Creek-315 Cost Share&Easement 21005WL 420,000.00 420,000.00 514,807.55 (94,807.55) 420,000.00
Governor's Park WWTF Design and Build 21012SP 25,000.00 25,000.00 44,388.80 (19,388.80) 25,000.00
CCUA Administrative Building Phase I Not Started 0.00 214,907.00 214,907.00 125,089.49 89,817.51 214,907.00
Swimming Penn Creek WM Interconnect 21020WL 2,000,000.00 2,000,000.00 0.00 2,000,000.00 2,000,000.00
Water and Wastewater Service to 7065 Artis Rd 21021WL 33,000.00 19,087.20 13,912.80 2 33,000.00
Ravines to Henly Road Water Main Extension 21023WL 2,640,000.00 2,640,000.00 90,914.10 2,549,085.90 2,640,000.00
20
X:\Finance\Controllers Folder\Monthly Financial\Monthly Construction Reports\2021-2022\CIP_2022_February.xlsx Page 2 of 3
Clay County Utility Authority References
Ca p i to I 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 Balances and Year Job Costs
Job Description Job Number Budget Adopted Budget Budgets Amendments 02/28/22 To Fund Amendments 2021/2022
Governor's Park WTP Design and Build 21026WP 2,400.00 975,000.00 977,400.00 33,472.40 943,927.60 977,400.00
Water Service Extension to 3173 Park Ave 21027WL 0.00 48,000.00 23,502.19 24,497.81 1 48,000.00
Peters Creek WTP 2nd GST&3rd Well 21030WP 100,000.00 875,000.00 975,000.00 0.00 975,000.00 975,000.00
Engineering Cost Allocation 9999999 0.00 160,961.68 (160,961.68) 0.00
Bradley Creek Crossing Cost Share Not Started 129,500.00 129,500.00 129,500.00 129,500.00
Bradley Creek Crossing-Cost Share Not Started 79,000.00 79,000.00 79,000.00 79,000.00
Cost Share-Extension from Mayfield Annex to Blanding Not Started 37,800.00 37,800.00 37,800.00 37,800.00
CR218 Utility Main Extensions Not Started 2,500,000.00 2,500,000.00 2,500,000.00 2,500,000.00
Infill Projects Not Started 1,161,679.98 100,000.00 1,261,679.98 1,261,679.98 1,261,679.98
Keystone-Master Plan WM-Mossy Oaks to Geneva Lake Est. Not Started 900,000.00 900,000.00 900,000.00 900,000.00
Keystone Wastewater Treatment Plant-Phase II Construction Not Started 0.00 0.00 0.00 0.00
Mid-Clay&Oakleaf Reclaimed WP Upgrades(Install 3rd High Service Pump at each facilit; Not Started 350,000.00 350,000.00 350,000.00 350,000.00
Old Jennings Rd-Estimated Cost Share on oversizing to Commercial stub Not Started 40,000.00 40,000.00 40,000.00 40,000.00
Peters Creek WWTP-Land Acquisition Not Started 0.00 0.00 0.00 0.00
Peters Creek Reclaimed Additions Not Started 0.00 0.00 0.00
Pier Station E/W WM Extension and Interconnect(State Road 16 and FCOB) Not Started 0.00 750,000.00 750,000.00 750,000.00 750,000.00
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 0.00 250,000.00 250,000.00 250,000.00 250,000.00
Pier Station WTP Expansion Not Started 0.00 0.00 0.00 0.00
Ravines to Henly Road Water Main Extension Not Started 0.00 1,400,000.00 1,400,000.00 1,400,000.00 1,400,000.00
Ravines WTP 2nd GST Not Started 0.00 0.00 0.00 0.00
Ridaught RWP-750K Ground Storage Tank Not Started 0.00 0.00 0.00 0.00
Ridaught RWP-Install 3rd High Service Pump 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 0.00 660,000.00 660,000.00 660,000.00 660,000.00
Ridaught/Greenwood/Lucy Branch/Orange Park South WTP Consolidation and Upgrades Not Started 0.00 50,000.00 50,000.00 50,000.00 50,000.00
Longbay Rd.Master Pump Station and Force Main Not Started 0.00 0.00 0.00 0.00
Village Park&Bradley Creek(Developer Agreement MU18/19-1) Not Started 258,078.00 258,078.00 258,078.00 258,078.00
ALTERNATIVE WATER SUPPLY
Aquifer Storage&Recovery(ASR)-Hydrogeologic Well Construction and Testing 00119WP 2,321,500.00 2,321,500.00 1,580,081.04 741,418.96 2,321,500.00
Potable Reuse Pilot Project 20022WL 429,261.99 185,000.00 614,261.99 547,714.92 66,547.07 614,261.99
2 MGD Potable Reuse Not Started
Other AWS(Stormwater,RIBs,Reclaimed Storage,etc) Not Started
Subtotals 38,030,686.14 44,706,938.26 82,737,624.40 1,752,997.09 24,283,124.86 60,207,496.63 84,490,621.49
Contingency 13,719,293.47 13,719,293.47 (1,752,997.09) (1-10) 11,966,296.38
TOTAL CAPITAL EXPENDITURES 96,456,917.87 96,456,917.87
Construction In Progress 23,509,624.95 Not Started 18,071,606.98
Completed Jobs 773,499.91 Started 78,385,310.89
24,283,124.86 96,456,917.87
21
X:\Finance\Controllers Folder\Monthly Financial\Monthly Construction Reports\2021-2022\CIP_2022_February.xlsx Page 3 of 3
CLAY COUNTY UTILITY AUTHORITY
OPERATING DETAIL BY MONTH
t° FISCAL YEAR 2021 /2022
Section F
22
03/25/2022 04:24 PM REVENUE REPORT FOR CLAY COUNTY UTILITIES Page: 1/1
User: kosborne
DB: CCUA PERIOD ENDING 02/28/2022
OPERATING REVENUE BUDGET REPORT
ACTIVITY FOR
2021-22 MONTH YTD BALANCE % BDGT
GL NUMBER DESCRIPTION AMENDED BUDGET 02/28/2022 02/28/2022 USED
OPERATING REVENUES
Water Revenues
Water Base Charges
101.401.343.301 RESIDENTIAL WATER BASE CHARGE 6,379,316.00 525,775.72 2,690,531.60 42.18
101.401.343.303 GENERAL SERVICE WATER BASE 1,226,278.00 98,850.03 504,799.23 41.17
101.401.346.303 Commercial Potable Irrigation Base 264,541.00 17,839.97 91,531.66 34.60
Net Water Base Charges 7,870,135.00 642,465.72 3,286,862.49 39.70
Water Use Charges
101.401.344.303 Residential Water Usage Tier 1 3,485,504.00 264,441.44 1,436,091.56 41.20
101.401.344.304 Residential Water Usage Tier 2 2,060,486.00 130,118.48 768,311.21 37.29
101.401.344.305 Residential Water Usage Tier 3 864,211.00 43,554.82 298,559.91 34.55
101.401.344.306 Residential Water Usage Tier 4 1,007,439.00 37,654.56 309,701.11 30.74
101.401.345.305 Commercial Water Usage 1,787,785.00 121,921.93 662,112.22 37.04
101.401.346.306 Commercial Potable Irrigation Usage T 124,838.00 7,849.94 45,547.90 36.49
101.401.346.307 Commercial Potable Irrigation Usage T 199,467.00 8,453.81 56,549.20 28.35
101.401.346.308 Commercial Potable Irrigation Usage T 155,689.00 4,639.50 37,767.84 24.26
101.401.346.309 Commercial Potable Irrigation Usage T 92,937.00 7,602.91 43,000.25 46.27
Net Water Use Charges 9,778,356.00 626,237.39 3,657,641.20 39.70
Reuse Water Base Charges
101.401.343.601 Reuse Residential Base 2,486,808.00 224,981.89 1,141,983.75 45.92
101.401.343.602 Reuse Commercial Base 256,731.00 20,498.45 104,649.28 40.76
Net Reuse Water Base Charges 2,743,539.00 245,480.34 1,246,633.03 39.70
Reuse Water Usage Charges
101.401.347.403 Reuse Residential Usage Tier 1 807,652.00 53,345.22 315,854.94 39.11
101.401.347.404 Reuse Residential Usage Tier 2 220,440.00 11,411.70 76,184.31 34.56
101.401.347.405 Reuse Residential Usage Tier 3 635,232.00 27,773.44 195,757.59 30.82
101.401.347.406 Reuse Commercial Usage Tier 1 95,776.00 4,783.54 31,027.55 32.40
101.401.347.407 Reuse Commercial Usage Tier 2 32,826.00 1,351.38 10,875.88 33.13
101.401.347.408 Reuse Commercial Usage Tier 3 229,727.00 7,459.09 77,748.72 33.84
101.401.349.506 CROSSINGS RECLAIMED WATER CHRG 113,650.00 7,159.04 45,823.59 40.32
Net Reuse Water Usage Charges 2,135,303.00 113,283.41 753,272.58 39.70
Net Water Revenues 22,527,333.00 1,627,466.86 8,944,409.30 39.70
Sewage Revenues
Sewer Base Charges
101.401.343.501 RESIDENTIAL SEWER BASE CHARGE 13,725,981.00 1,123,301.91 5,738,052.76 41.80
101.401.343.504 GENERAL SERVICE SEWER BASE 2,197,709.00 201,029.90 1,014,745.92 46.17
Net Sewer Base Charges 15,923,690.00 1,324,331.81 6,752,798.68 40.18
Sewer Use Charges
101.401.343.502 RESIDENTIAL SEWER USAGE CHARGE 10,261,010.00 712,171.44 3,909,411.30 38.10
101.401.343.505 GENERAL SERVICE SEWER USAGE 3,524,827.00 240,460.25 1,277,992.58 36.26
101.401.343.506 PORTALET SEWAGE REVENUE 208,800.00 16,455.40 80,424.91 38.52
Net Sewer Use Charges 13,994,637.00 969,087.09 5,267,828.79 40.18
Net Sewage Revenues 29,918,327.00 2,293,418.90 12,020,627.47 40.18
Net OPERATING REVENUES 52,445,660.00 3,920,885.76 20,965,036.77 40.18
TOTAL REVENUES - ALL FUNDS 52,445,660.00 3,920,885.76 20,965,036.77 39.97
23
Budgeted vs. Actual - Base & Use Charges, Total
30,000,000
25,000,000
Ai
20,000,000 •
15,000,000 Ng
10,000,000
tO
5,000,000
f
0 111
1
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
ro _ 1 ill
$1,000,000 _F
$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
iirA°1
$1,000,000
to
$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
CLAY COUNTY UTILITY AUTHORITY
OTHER REPORTS
t° FISCAL YEAR 2021 /2022
Section G
27
03/25/2022 04:25 PM REVENUE AND EXPENDITURE REPORT FOR CLAY COUNTY UTILITIES Page: 1/2
User: kosborne
DB: CCUA PERIOD ENDING 02/28/2022
CONSTRUCTION DEPARTMENT BUDGET
ACTIVITY FOR
2021-22 MONTH YTD BALANCE ENCUMBERED UNENCUMBERED % BDGT
GL NUMBER DESCRIPTION AMENDED BUDGET 02/28/22 02/28/2022 YEAR-TO-DATE BALANCE USED
INTERNAL BILLINGS
101.401.349.609 BILLINGS TO CCUA-CAPITAL ASSET 624,519.00 5,348.70 21,622.42 0.00 602,896.58 3.46
Net INTERNAL BILLINGS 624,519.00 5,348.70 21,622.42 0.00 602,896.58 3.46
WAGES
101.401.536.128 C/D JOB PAYROLL 0.00 2,127.89 9,722.37 0.00 (9,722.37) 100.00
101.401.536.129 C/D CONTRA JOB PAYROLL 0.00 (2,127.89) (9,722.37) 0.00 9,722.37 100.00
101.502.536.121 WAGES HOURLY 241,797.65 1,441.02 6,632.96 0.00 235,164.69 2.74
Net WAGES (241,797.65) (1,441.02) (6,632.96) 0.00 (235,164.69) 2.74
HEALTH/LIFE INSURANCE
101.502.536.230 EMPLOYEE HEALTH&LIFE INSURANCE 63,804.38 357.35 1,693.32 0.00 62,111.06 2.65
Net HEALTH/LIFE INSURANCE (63,804.38) (357.35) (1,693.32) 0.00 (62,111.06) 2.65
RETIREMENT & BENEFITS
101.502.536.220 EMPLOYEE RETIREMENT & BENEFITS 25,643.32 159.50 1,214.52 350.40 24,078.40 6.10
Net RETIREMENT & BENEFITS (25,643.32) (159.50) (1,214.52) (350.40) (24,078.40) 6.10
PAYROLL TAXES
101.502.536.210 EMPLOYER FICA PAYROLL TAXES 18,088.12 108.42 488.72 0.00 17,599.40 2.70
Net PAYROLL TAXES (18,088.12) (108.42) (488.72) 0.00 (17,599.40) 2.70
WORKMENS COMPENSATION INS.
101.502.536.240 W/C INSURANCE 8,806.38 61.60 179.85 0.00 8,626.53 2.04
101.508.536.246 CONSTRUCTION W/C INSURANCE 0.00 0.00 189.19 0.00 (189.19) 100.00
101.509.536.246 CONSTRUCTION W/C INSURANCE 0.00 593.45 3,471.04 0.00 (3,471.04) 100.00
101.517.536.246 CONSTRUCTION W/C INSURANCE 0.00 0.00 293.89 0.00 (293.89) 100.00
Net WORKMENS COMPENSATION INS. (8,806.38) (655.05) (4,133.97) 0.00 (4,672.41) 46.94
PROPERTY/LIABILITY INSURANCE
101.502.536.451 PROPERTY INSURANCE-CONSTRUCTION 54,855.00 4,675.14 23,356.45 0.00 31,498.55 42.58
Net PROPERTY/LIABILITY INSURANCE (54,855.00) (4,675.14) (23,356.45) 0.00 (31,498.55) 42.58
OFFICE SUPPLIES
101.502.536.529 SUPPLIES OFFICE 900.00 0.00 75.42 0.00 824.58 8.38
Net OFFICE SUPPLIES (900.00) 0.00 (75.42) 0.00 (824.58) 8.38
TOOLS & SUPPLIES
101.502.536.407 JOB EQUIPMENT CHARGES 0.00 1,969.00 6,138.00 0.00 (6,138.00) 100.00
101.502.536.527 TOOLS & SUPPLIES 5,000.00 914.73 5,399.90 (11.50) (388.40) 107.77
Net TOOLS & SUPPLIES (5,000.00) (2,883.73) (11,537.90) 11.50 6,526.40 230.53
FUEL, OIL, & REPAIRS
101.502.536.468 EQUIP REPAIR&MAINTENANCE 15,000.00 5,683.89 15,598.70 3,994.62 (4,593.32) 130.62
Net FUEL, OIL, & REPAIRS (15,000.00) (5,683.89) (15,598.70) (3,994.62) 4,593.32 130.62
TRANSPORTATION
101.502.536.401 TRANSPORTATION EXPENSES 25,500.00 1,741.73 10,894.99 0.00 14,605.01 42.73
Net TRANSPORTATION (25,500.00) (1,741.73) (10,894.99) 0.00 (14,605.01) 42.73
28
03/25/2022 04:25 PM REVENUE AND EXPENDITURE REPORT FOR CLAY COUNTY UTILITIES Page: 2/2
User: kosborne
DB: CCUA PERIOD ENDING 02/28/2022
CONSTRUCTION DEPARTMENT BUDGET
ACTIVITY FOR
2021-22 MONTH YTD BALANCE ENCUMBERED UNENCUMBERED % BDGT
GL NUMBER DESCRIPTION AMENDED BUDGET 02/28/22 02/28/2022 YEAR-TO-DATE BALANCE USED
MISCELLANEOUS
101.502.536.221 EMPLOYEE TRAINING & TRAVEL 4,325.00 0.00 1,365.00 0.00 2,960.00 31.56
Net MISCELLANEOUS (4,325.00) 0.00 (1,365.00) 0.00 (2,960.00) 31.56
DEPRECIATION
101.401.536.595 CONSTRUCTION R&R (DEPRECIATION 104,385.00 5,221.43 26,107.25 0.00 78,277.75 25.01
Net DEPRECIATION (104,385.00) (5,221.43) (26,107.25) 0.00 (78,277.75) 25.01
MATERIALS & SUBCONTRACTORS
101.502.536.435 TRASH SERVICE 2,100.00 0.00 0.00 0.00 2,100.00 0.00
101.502.536.461 SUBCONTRACTORS 0.00 0.00 169.69 0.00 (169.69) 100.00
Net MATERIALS & SUBCONTRACTORS (2,100.00) 0.00 (169.69) 0.00 (1,930.31) 8.08
CONTINGENCY
101.401.536.990 CONTINGENCY 54,315.00 0.00 0.00 0.00 54,315.00 0.00
Net CONTINGENCY (54,315.00) 0.00 0.00 0.00 (54,315.00) 0.00
TOTAL REVENUES - ALL FUNDS 624,519.00 5,348.70 21,622.42 0.00 602,896.58 3.46
TOTAL EXPENDITURES - ALL FUNDS 624,519.85 22,927.26 103,268.89 4,333.52 516,917.44 17.23
NET OF REVENUES & EXPENDITURES (0.85) (17,578.56) (81,646.47) (4,333.52) 85,979.14 .5,292.94
29