HomeMy WebLinkAboutEDB 2023 07 Board Financial Package•
`��,.� cot,,,,` Clay County Utility Authority Working together to
3176 Old Jennings Road protect public health,
Middleburg,FL 32068-3907 conserve our natural
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our ratepayers.
September 14, 2023
To: Board of Supervisors
From: Jeffrey Wesselman
Re: July 2023 Financial Package
I have enclosed the following financial information:
A) Comparative Financial Statements for the ten months of fiscal years 2022/2023 and 2021/2022.
Comparative Balance Sheet
c Revenue & Expenditure Report
a Cash-flow Statement
03
o B) Cash &Cash Equivalents Report at July 31, 2023
&_ C) Budget Reports for the ten 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 July 31, 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
Operating income is$3,853,121 (33%) over budget due to a favorable revenue and favorable expense variance.
Operating revenue is$390,706 (0.8%) over budget and Operating expenses are$3,462,415 (10%) under budget.
Itemized operating expense variances are in Section C.
We gained 1,238 active (Residential 1,210, General Service, 28) water accounts and 1,249 active sewer(Residential
1,221, General Service, 28) accounts for the fiscal year 2022/2023 as compared to an increase of 1,093 active water
accounts and an increase of 1,097 active sewer accounts for the same time in fiscal year 2021/2022.
1
CLAY COUNTY UTILITY AUTHORITY
COMPARATIVE FINANCIAL
STATEMENTS
to FISCAL YEAR 2022/2023
Section A
09/14/2023 02:43 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 07/31/2022 07/31/2023
*** Assets ***
Cash 33,770,006.35 23,645,027.23
Investments 52,426,935.71 116,458,282.66
Accounts Receivable 4,600,449.66 3,879,385.04
Fixed Assets 515,496,519.14 585,216,366.66
Accum. Depreciation (182,466,655.54 (195,842,006.44)
Other Assets 913,911.90 1,520,341.60
Deferred Outflows 1,747,031.28 1,518,988.26
Total Assets 426,488,198.50 536,396,385.01
*** Liabilities ***
Liabilities-ST 18,458,161.68 24,311,959.83
Liabilities-LT (over 1 year) 84,747,390.81 152,503,885.84
Total Liabilities 103,205,552.49 176,815,845.67
*** Fund Balance ***
Unassigned 53,823,792.64 57,795,484.23
Investment In Capital Assets 265,651,664.77 298,621,858.75
Total Fund Balance 319,475,457.41 356,417,342.98
Beginning Fund Balance 293,106,326.89 324,403,223.95
Net of Revenues VS Expenditures 3,807,188.60 3,163,196.36
Fund Balance Adjustments 26,369,130.52 32,014,119.03
Ending Fund Balance 323,282,646.01 359,580,539.34
Total Liabilities And Fund Balance 426,488,198.50 536,396,385.01
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09/14/2023 02:46 PM BALANCE SHEET FOR CLAY COUNTY UTILITIES Page: 1/3
User: jwesselman Period Ending 07/31/2023
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 95.09
101.401.101.125 '12 BBVA Compass Debt Service 1,302,399.40 1,434,760.46
101.401.101.160 Cash-BB&T Operating Account 3,572,630.03 7,735,367.27
101.401.101.161 Cash-BB&T Emergency Account 21,946.19 28,897.80
101.401.101.200 CASH-FSA 11,436.71 14,205.09
101.401.101.329 Debt Stabilization Reserve Unrestricted 1,308,417.77 879,775.12
101.401.101.331 2015/2019 Bond Sinking Fund 3,962,908.14 2,641,656.46
101.401.101.333 SBA - 2001 DEP Loan Debt Service Acct 52,132.62 34,122.55
101.401.101.335 CUSTOMER DEPOSIT FUND 3,594,107.18 3,742,202.33
101.401.101.336 SURPLUS FUND 4,251,312.38 2,540,723.40
101.401.101.337 SELF INSURANCE FUND 525,000.00 525,000.00
101.401.101.338 RENEWAL & REPLACEMENT FUND 1,343,254.99 69,865.26
101.401.101.340 WATER PLANT FUND (76%) 407,539.06 67,123.08
101.401.101.342 WATER LINE FUND (24%) 262,993.60 39,564.49
101.401.101.343 AWS Cash 3,517,876.71 2,574,040.70
101.401.101.344 SEWER PLANT FUND (53.33%) 5,267,865.81 526,025.19
101.401.101.346 SEWER LINE FUND (46.67%) 328,847.53 370,472.71
101.401.101.351 2018 Bond Sinking Fund 175,670.60 417,976.26
101.401.102.100 PETTY CASH FUND 1,001.75 3,153.97
Cash 29,907,741.39 23,645,027.23
Investments
101.401.101.323 Short Term Investments - Surplus 52,627,982.40 46,437,858.00
101.401.101.324 Truist Escrow Investment Account 0.00 70,020,424.66
Investments 52,627,982.40 116,458,282.66
Accounts Receivable
101.401.115.100 ACCOUNTS RECEIVABLE W&S CUST 2,146,262.84 1,244,092.72
101.401.115.110 A/R CIAC & MISC REPAIR INVS. 1,008,714.36 410,789.68
101.401.115.120 Loans To Customers 38,983.11 19,901.23
101.401.115.121 Loan to Customers Long-term 301,709.88 301,709.88
101.401.115.200 A/R UNBILLED WATER REVENUE 619,856.74 897,707.21
101.401.115.250 A/R Unbilled Reuse Revenue 110,653.16 201,022.94
101.401.115.300 A/R UNBILLED SEWER REVENUE 869,171.21 1,023,999.55
101.401.115.400 A/R CLEARING ACCOUNT 21,286.44 (862.25)
101.401.117.100 ALLOWANCE FOR DOUBTFULL A/R (218,975.92) (218,975.92)
Accounts Receivable 4,897,661.82 3,879,385.04
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 461,538,814.74 482,792,395.25
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 82,272,779.36
Fixed Assets 524,340,267.25 585,216,366.66
Accum. Depreciation
101.401.163.900 ACCUM.DEPRECIATION BUILDINGS (9,006,781.88) (9,614,542.24)
101.401.167.900 ACCUM.DEPR. MACHINERY & EQUIPT (175,684,429.11 (186,227,464.20)
Accum. Depreciation (184,691,210.99 (195,842,006.44)
Other Assets
101.401.115.150 INTEREST RECEIVABLE 160,577.29 324,159.40
101.401.115.500 PREPAID INSURANCE 11,311.30 185,947.83
101.401.115.550 PREPAID W/C INSURANCE (31,113.98) (82,185.85)
101.401.115.575 PREPAID DEP REGULATORY FEES 22,587.49 30,745.81
101.401.115.600 PREPAID MAINTENANCE & EXPENSES 383,619.22 261,688.18
101.401.141.000 INVENTORY 526,361.19 776,517.69
101.401.141.100 UNUSED POSTAGE 22,564.62 23,468.54
Other Assets 1,095,907.13 1,520,341.60
Deferred Outflows
4
09/14/2023 02:46 PM BALANCE SHEET FOR CLAY COUNTY UTILITIES Page: 2/3
User: jwesselman Period Ending 07/31/2023
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 1,518,988.26
Deferred Outflows 1,708,823.20 1,518,988.26
Total Assets 429,887,172.20 536,396,385.01
II
*** Liabilities ***
Liabilities-ST
101.401.202.000 ACCOUNTS PAYABLE 6,430,581.91 8,927,126.17
101.401.202.002 Retainage Payable 907,020.23 1,542,697.65
101.401.215.100 ACCRUED INTEREST 819,798.04 724,146.39
101.401.216.100 ACCRUED WAGES PAYABLE 336,654.64 549,889.89
101.401.216.200 ACCRUED SICK, VACATION PAYABLE 779,987.53 726,341.31
101.401.217.100 EMPLOYEE FIT,FICA,MEDICARE W/H 85,423.13 97,631.67
101.401.217.300 Employee Fund Withheld 2,140.78 2,071.48
101.401.217.500 ACCRUED PENSION DUE 111,664.22 127,623.14
101.401.217.600 ACCRUED W/C INS. DUE 27,581.06 31,522.90
101.401.218.100 MISC W/H (126.77) (223.06)
101.401.218.250 LIFE INSURANCE (528.62) (640.85)
101.401.218.703 HMO/PPO (3,062.07) 1,731.63
101.401.218.705 DENTAL 520.10 (107.28)
101.401.218.706 VISION (215.70) (366.31)
101.401.218.707 ANCILLARY (232.08) 5,765.79
101.401.218.900 ACCRUED ELECTRIC EXPENSE DUE 131,366.93 131,366.93
101.401.220.100 BOND DEPOSITS 105,336.00 105,169.84
101.401.220.150 CLEANING WATER DEPOSITS 127,458.95 139,419.31
101.401.220.175 W&S CUSTOMER DEPOSITS 3,627,824.56 3,761,630.06
101.401.220.180 DUE TO LEND A HELPING HAND 400.92 95.09
101.401.220.185 Refundable Development Agreements 18,735.89 4,608.41
101.401.223.100 DEFERRED REVENUES WATER 144,888.04 97,782.75 0
101.401.223.200 DEFERRED REVENUE SEWER 300,559.61 202,807.14
101.401.223.300 Deferred Reuse Revenue 57,248.16 40,814.96
101.401.229.200 JAX PUBLIC SERV.TAX COLLECTED 314.30 271.56
101.401.229.201 Keystone Public Service Tax (12.51) 15.25
101.401.232.700 CURRENT BOND PRINCIPAL DUE 7,092,768.01 7,092,768.01
Liabilities-ST 21,104,095.26 24,311,959.83
Liabilities-LT (over 1 year)
101.401.232.569 2012 BBVA Compass Loan 3,293,841.00 1,901,056.00
101.401.232.571 SunTrust 2015 Adv Ref 2007 Bonds 34,964,955.00 33,133,178.00
101.401.232.572 2018 Revenue Bonds Payable DEP MIDCLAY 11,086,278.04 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 105,483,948.25 176,815,845.67
*** 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 8,304,401.91
101.401.240.100 SJRWMD Black Creek CIAC 707,501.13 1,317,509.10
101.401.254.350 WATER CAPACITY CHARGES 11,224,067.36 11,785,035.41
101.401.254.351 FIRE CAPACITY CHARGES 2,035,389.18 2,103,720.00
5
09/14/2023 02:46 PM BALANCE SHEET FOR CLAY COUNTY UTILITIES Page: 3/3
User: jwesselman Period Ending 07/31/2023
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 2,466,585.63
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 3,376,345.49
101.401.254.355 DEBT SERVICE CHARGE 1,305,259.70 1,636,014.46
101.401.254.360 SEWER CAPACITY CHARGES 49,245,421.62 54,521,681.00
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 2,576,095.30
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 5,532,751.75
Investment In Capital Assets 266,607,739.72 298,621,858.75
Total Fund Balance 324,403,223.95 356,417,342.98
Beginning Fund Balance 324,403,223.95
Net of Revenues VS Expenditures 3,163,196.36
Fund Balance Adjustments 32,014,119.03
Ending Fund Balance 359,580,539.34
Total Liabilities And Fund Balance 536,396,385.01
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09/14/2023 02:49 PM REVENUE AND EXPENDITURE REPORT FOR CLAY COUNTY UTILITIES Page: 1/1
User: jwesselman
DB: Ccua PERIOD ENDING 07/31/2023
YTD BALANCE YTD BALANCE
GL NUMBER DESCRIPTION 07/31/2022 07/31/2023
Fund 101 - GENERAL FUND
WATER REVENUES 19,097,049.78 20,925,987.19
SEWER REVENUES 24,308,146.22 25,555,729.90
MISCELLANEOUS REVENUES 1,617,585.28 1,990,765.44
INTEREST UNRESTRICTED 430,819.73 851,465.47
INTEREST RESTRICTED 46.00 231,532.66
SALE OF ASSETS 112,277.73 96,625.00
CONSTRUCTION INCOME 85,615.59 50,153.09
TOTAL REVENUES 45,651,540.33 49,702,258.75
BAD DEBT (12,756.29) (4,303.30)
COMMUNICATION 324,973.83 324,791.21
DUE IN LIEU OF TAXES 1,953,233.82 2,091,677.16
ELECTRIC & FUEL EXPENSES 2,257,990.39 2,531,897.29
MISCELLANEOUS EXPENSES 98,691.06 223,634.38
PROPERTY & LIABILITY INSURANCE 732,137.17 848,749.32
PROFESSIONAL SERVICES 1,159,563.17 728,225.25
SLUDGE TREATMENT & DISPOSAL 1,922,860.37 2,240,387.95
SUBCONTRACTORS 2,013,176.75 2,823,209.23
SUPPLIES 3,849,989.52 5,169,656.03
TRANSPORTATION 582,437.02 521,314.21
WAGES & RELATED EXPENSES 13,886,976.43 15,296,683.60
DEPRECIATION 10,956,673.89 11,420,295.69
INTEREST EXPENSE 1,910,496.18 2,013,787.42
CONSTRUCTION EXPENSE 207,908.42 167,806.95
DEBT ISSUANCE COSTS 0.00 141,250.00
TOTAL EXPENDITURES 41,844,351.73 46,539,062.39
Fund 101 - GENERAL FUND:
TOTAL REVENUES 45,651,540.33 49,702,258.75
TOTAL EXPENDITURES 41,844,351.73 46,539,062.39
NET OF REVENUES & EXPENDITURES 3,807,188.60 3,163,196.36
TOTAL REVENUES - ALL FUNDS 45,651,540.33 49,702,258.75
TOTAL EXPENDITURES - ALL FUNDS 41,844,351.73 46,539,062.39
NET OF REVENUES & EXPENDITURES 3,807,188.60 3,163,196.36
7
CLAY COUNTY UTILITY AUTHORITY
STATEMENTS OF CASH FLOWS
FOR THE TEN MONTHS ENDED JULY 31,2022 AND 2023
July 31,2022 July 31,2023
Cash flows from operating activities $ 18,428,671 $ 19,336,276
Net cash provided by operating activities 18,428,671 19,336,276
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 (2,079,352) (1,919,604)
Payments to acquire and construct plant property (30,835,605) (40,113,848)
Capital contributions 10,977,297 9,252,211
Grants 2,072,094 1,805,521
Net cash used in capital and related financing activities (26,590,796) 37,148,312
Cash flows from investing activities
Purchases of investments (373,327) (70,830,300)
Sales of investments - 7,000,000
Interest income 430,866 1,082,998
Net cash provided by investing activities 57,539 (62,747,302)
Net increase(decrease)in cash and cash equivalents (8,104,586) (6,262,714)
Cash and cash equivalents,beginning of period 41,874,593 29,907,741
Cash and cash equivalents,end of period $ 33,770,006 $ 23,645,027
Reconciliation of operating income to net cash provided by operating activities
Cash flows from operating activities
Operating income $ 5,174,541 $ 3,997,361
Adjustments to reconcile operating income to net
f0 cash provided by operating activities:
Depreciation expense 10,993,397 11,441,557
Changes in assets and liabilities
Decrease(Increase)in accounts receivable (1,074,570) 1,018,277
Decrease(Increase)in prepaid items and inventory 91,254 (260,852)
Decrease(Increase)in notes/interest receivable (30,633) (163,582)
Increase(Decrease)in accounts payable 2,992,301 3,117,773
Increase(Decrease)in accrued expenses 324,313 201,434
Increase(Decrease)in unearned revenue (218,740) (161,291)
Increase(Decrease)in customer deposits 176,808 145,600
Total adjustments 13,254,130 15,338,915
Net cash provided by operating activities $ 18,428,671 $ 19,336,276
Supplemental schedule of noncash investing,capital,and financing activities
Utility plant property contributed by developers $ 13,319,740 $ 20,956,387
8
Cumulative Cash Flow
$160,000,000
jMllk-------
$140,000,000
$120,000,000
$100,000,000
$80,000,000
$60,000,000
tO $40,000,000
$20,000,000
-- — — 3
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- Cash ■Investments
CLAY COUNTY UTILITY AUTHORITY
CASH AND CASH EQUIVALENTS REPORT
As of July 31, 2023
BB&T Ameris SBA Investments Total
Lend A Helping Hand Fund $95 $95
Operating Accounts ** $7,735,367 $7,735,367
FSA Account $14,205 $14,205
Emergency Accounts $28,898 $28,898
Petty Cash $3,154 $3,154
Total Operating Funds $7,781,624 $7,781,624
Public Funds Now:
Water Plant Connection Fund $67,123 * $67,123 R
Water Line Connection Fund $39,564 * $39,564 R
Sewer Plant Connection Fund $526,025 * $526,025 R
Sewer Lines Connection Fund $370,473 * $370,473 R
Alternative Water Supply Fund $2,574,041 * $2,574,041 R
Renewal&Replacement Fund $69,865 * $69,865 R
Debt Stabilization and Reserve Account_Unrestricted $879,775 * - - $879,775
Truist Escrow Investment Account $70,020,425 $70,020,425 R
Surplus Fund $1,841,689 $486,611 $110,026 $46,437,858 $48,876,184
Available For Construction $6,368,556 $486,611 $110,026 $116,458,283 $123,423,475
Debt Service Sinking Funds:
2007A Bond Sinking Fund $2,641,656 * $2,641,656 R
DEP Loan Debt Service Sinking Acct $34,123 * $34,123 R
BBVA Compass Loan Sinking Funds $1,434,760 * $1,434,760 R
2018 Bond Sinking Fund $417,976 * $417,976 R
Debt Stabilization and Reserve Account_Restricted
Letter of Credit_Financial Responsible Officer $102,398 $102,398 R
Customer Deposits&Self Insurance Fund
Customer Deposits - * $3,742,202 $3,742,202 R
Self Insurance Fund_Sewage Backups *
Health Insurance - * $500,000 $500,000
Unemployment * $25,000 $25,000
TOTAL Funds $4,630,914 $4,267,202 - - $8,898,116
TOTAL CASH&CASH EQUIVALENTS $18,781,188 $4,753,813 $110,026 $116,458,283 $140,103,310
Investment Accounts
Maturity Date Balance APY
US Bank Various $46,437,858 2.23%
Truist Escrow Investment Account Monthly $70,020,425 3.55%
$116,458,283
* BB&T Public Funds Money Checking Accounts $9,055,382 0.25%
BB&T Public Funds Money Checking Accounts $7,735,367 0.25%
Ameris Public Funds Money Checking Accounts $4,753,813 0.30%
SBA $110,026 4.84%
Construction Balance $123,423,475
Operating Cash $5,735,367
Available Construction Balance: $129,158,842
"R"indicates fund is Restricted by Bond Resolution,Enabling Legislation or Board Resolution.
Printed 9/14/2023 Section B
CLAY COUNTY UTILITY AUTHORITY
BUDGET REPORTS
FISCAL YEAR 2022/2023
to
Section C
09/14/2023 REVENUE AND EXPENDITURE REPORT FOR CLAY COUNTY UTILITIES
PERIOD ENDING 07/31/2023
OPERATING BUDGET REPORT
2022-23 YTD BALANCE AVAILABLE %BDGT
GL NUMBER DESCRIPTION AMENDED BUDGET 07/31/2023 BALANCE USED
OPERATING REVENUES
Water Revenues
Net Water Base Charges 8,192,383.00 6,859,444.06 1,332,938.94 83.73%
Net Water Use Charges 11,345,365.00 9,434,512.43 1,910,852.57 83.16%
Net Reuse Water Base Charges 3,164,349.00 2,755,475.21 408,873.79 87.08%
Net Reuse Water Usage Charges 2,412,586.00 1,876,555.49 536,030.51 77.78%
Net Water Revenues 25,114,683.00 20,925,987.19 4,188,695.81 83.32%
Sewage Revenues
Net Sewer Base Charges 16,615,838.00 14,133,752.06 2,482,085.94 85.06%
Net Sewer Use Charges 14,355,094.00 11,421,977.84 2,933,116.16 79.57%
Net Sewage Revenues 30,970,932.00 25,555,729.90 5,415,202.10 82.52%
Other Revenues
Net Miscellaneous 1,784,209.00 1,990,765.44 (206,556.44) 111.58%
Net Other Revenues 1,784,209.00 1,990,765.44 (206,556.44) 111.58%
Net OPERATING REVENUES 57,869,824.00 48,472,482.53 9,397,341.47 83.76%
INTEREST INCOME
Net Unrestricted 584,214.00 851,465.47 (267,251.47) 145.75%
Net Restricted 2,335.00 231,532.66 (229,197.66) 9915.75%
Net INTEREST INCOME 586,549.00 1,082,998.13 (496,449.13) 184.64%
OPERATING EXPENSES
Net Bad Debt Expenses 500.00 (4,303.30) 4,803.30 -860.66%
Net Wage Related Expenses 5,230,405.84 4,322,707.99 907,697.85 82.65%
Net Communication Expenses 524,779.00 324,791.21 199,987.79 61.89%
Net Due in Lieu of Taxes 2,523,853.00 2,091,677.16 432,175.84 82.88%
Net Electric&Fuel Expenses 2,689,374.00 2,531,897.29 157,476.71 94.14%
Net Miscellaneous Expenses 204,561.00 223,634.38 (19,073.38) 109.32%
Net Property&Liability Insurance 966,619.00 848,749.32 117,869.68 87.81%
Net Professional Services 1,361,045.00 911,914.88 449,130.12 67.00%
Net Sludge Treatment&Disposal 2,684,753.00 2,240,387.95 444,365.05 83.45%
Net Subcontractors 6,150,795.00 2,779,092.67 3,371,702.33 45.18%
Net Supplies 5,879,439.00 5,169,656.03 709,782.97 87.93%
Net Transportation Expenses 723,366.00 521,314.21 202,051.79 72.07%
Net Wage Expense 13,537,455.61 10,834,402.54 2,703,053.07 80.03%
Net OPERATING EXPENSES 42,476,945.45 32,795,922.33 9,681,023.12 77.21%
NON-OPERATING EXPENSES
Net Depreciation Expense 13,170,852.00 11,420,295.69 1,750,556.31 86.71%
Net Interest Expense 1,920,828.00 2,013,787.42 (92,959.42) 104.84%
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 13,478,708.11 1,612,971.89 89.31%
Net CONSTRUCTION EXPENSES 545,662.15 167,806.95 377,855.20 30.75%
Net CONSTRUCTION INCOME 545,662.00 50,153.09 495,508.91 9.19%
Net CONTINGENCY 1,039,583.00 0.00 1,039,583.00 0.00%
TOTAL REVENUES-ALL FUNDS 59,002,035.00 49,605,633.75 9,396,401.25 84.07%
TOTAL EXPENDITURES-ALL FUNDS 59,153,870.60 46,442,437.39 12,711,433.21 78.51%
NET OF REVENUES&EXPENDITURES (151,835.60) 3,163,196.36 (3,315,031.96) -2083.30%
12
09/14/2023 04:06 PM EXPENDITURE REPORT FOR CLAY COUNTY UTILITIES Page: 1/1
User: jwesselman
DB: Ccua PERIOD ENDING 07/31/2023
OPERATING EXPENSE BUDGET REPORT
2022-23 YTD BALANCE AVAILABLE o BDGT
GL NUMBER DESCRIPTION AMENDED BUDGET 07/31/2023 BALANCE USED
Net WAGES & TEMP. LABOR 13,941,858.61 11,019,091.17 2,922,767.44 79.04
Net CAPITALIZED WAGES 176,342.47 18,933.15 157,409.32 10.74
Net HEALTH & LIFE INSURANCE 2,680,227.61 2,075,403.53 604,824.08 77.43
Net PENSION & BENEFITS 1,435,295.57 1,217,032.57 218,263.00 84.79
Net PAYROLL TAXES 1,006,069.57 821,214.05 184,855.52 81.63
Net W/C INSURANCE 198,880.77 225,179.65 (26,298.88) 113.22
Net PROPERTY & LIABILITY INSURANCE 1,020,619.00 902,924.86 117,694.14 88.47
Net TRANSPORTATION 753,366.00 547,235.79 206,130.21 72.64
Net RENTAL EXPENSE 49,706.00 32,348.95 17,357.05 65.08
Net COMMUNICATION EXPENSES 524,779.00 324,791.21 199,987.79 61.89
Net ELECTRIC & FUEL WATER PLANTS 744,000.00 741,321.22 2,678.78 99.64
Net ELECTRIC & FUEL LIFT STATIONS 440,000.00 411,547.46 28,452.54 93.53
Net ELECTRIC & FUEL SEWAGE PLANTS 1,466,000.00 1,341,439.93 124,560.07 91.50
Net ELECTRIC AT OFFICE 39,374.00 37,588.68 1,785.32 95.47
Net CHEMICALS FOR WATER 233,400.00 232,069.77 1,330.23 99.43
Net CHEMICALS FOR SEWAGE 950,000.00 941,039.40 8,960.60 99.06
Net SUPPLIES FOR WATER 1,850,390.00 1,395,675.09 454,714.91 75.43
Net SUPPLIES FOR SEWAGE 1,240,684.00 1,272,288.74 (31,604.74) 102.55
Net OFFICE SUPPLIES 1,617,915.00 1,344,548.33 273,366.67 83.10
Net ENGINEERING EXPENSES 393,200.00 238,470.03 154,729.97 60.65
Net LEGAL EXPENSES 537,126.00 459,234.26 77,891.74 85.50
Net AUDIT EXPENSES 34,000.00 34,000.00 0.00 100.00
Net SUBCONTRACTORS-WATER 1,333,056.00 960,364.58 372,691.42 72.04
Net SUBCONTRACTORS-SEWAGE 993,729.00 640,410.71 353,318.29 64.45
Net SUBCONTRACTORS-GENERAL 3,848,910.00 1,189,267.83 2,659,642.17 30.90
Net SLUDGE TREATMENT & DISPOSAL 2,684,753.00 2,240,387.95 444,365.05 83.45
Net BAD DEBT EXPENSE 500.00 (4,303.30) 4,803.30 (860.66)
Net MISCELLANEOUS 154,855.00 191,285.43 (36,430.43) 123.53
Net DUE IN LIEU OF TAXES 2,523,853.00 2,091,677.16 432,175.84 82.88
Net CONTINGENCY 1,084,916.00 0.00 1,084,916.00 0.00
TOTAL EXPENDITURES - ALL FUNDS 43,957,805.60 32,942,468.20 11,015,337.40 74.94
13
CLAY COUNTY UTILITY
AUTHORITY CIAC REPORTS
to FISCAL YEAR 2022/2023
Section D
09/14/2023 04:07 PM TRIAL BALANCE REPORT FOR CLAY COUNTY UTILITIES Page: 1/2
User: jwesselman
DB: Ccua PERIOD ENDING 07/31/2023
ACTIVITY FOR
2022-23 BEG. BALANCE MONTH YEAR-TO-DATE END BALANCE
GL NUMBER DESCRIPTION AMENDED BUDGET 10/01/2022 07/31/2023 THRU 07/31/23 07/31/2023
Fund 101 - GENERAL FUND
Fund Equity
WATER CAPACITY
101.401.254.350 WATER CAPACITY CHARGES 11,224,067.36 34,720.00 560,968.05 11,785,035.41
WATER CAPACITY 11,224,067.36 34,720.00 560,968.05 11,785,035.41
SEWER CAPACITY
101.401.254.360 SEWER CAPACITY CHARGES 49,245,421.62 348,095.00 5,276,259.38 54,521,681.00
101.401.254.361 GRANTS 25,966,282.30 0.00 1,805,521.22 27,771,803.52
SEWER CAPACITY 75,211,703.92 348,095.00 7,081,780.60 82,293,484.52
AWS
101.401.240.000 AWS CIAC 7,130,813.49 95,581.36 1,173,588.42 8,304,401.91
AWS 7,130,813.49 95,581.36 1,173,588.42 8,304,401.91
SJRWMD BLACK CREEK
101.401.240.100 SJRWMD Black Creek CIAC 707,501.13 60,628.64 610,007.97 1,317,509.10
SJRWMD BLACK CREEK 707,501.13 60,628.64 610,007.97 1,317,509.10
WATER MAIN
101.401.254.354 WATER MAIN EXTENSION CHARGE 3,109,856.87 1,892.92 266,488.62 3,376,345.49
WATER MAIN 3,109,856.87 1,892.92 266,488.62 3,376,345.49
SEWER MAIN
101.401.254.364 SEWER MAIN EXTENSION CHARGE 4,765,501.16 33,566.25 767,250.59 5,532,751.75
SEWER MAIN 4,765,501.16 33,566.25 767,250.59 5,532,751.75
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 9,297.27 125,768.47 2,466,585.63
WATER TAP IN 2,340,817.16 9,297.27 125,768.47 2,466,585.63
SEWER TAP IN
101.401.254.362 SEWER TAP IN CHARGE 2,503,301.88 7,475.92 72,793.42 2,576,095.30
SEWER TAP IN 2,503,301.88 7,475.92 72,793.42 2,576,095.30
WATER CONT PROP
101.401.254.353 WATER CONTRIBUTED ASSETS 52,464,976.63 0.00 6,854,223.98 59,319,200.61
WATER CONT PROP 52,464,976.63 0.00 6,854,223.98 59,319,200.61
SEWER CONT PROP
101.401.254.363 SEWER CONTRIBUTED ASSETS 103,808,551.24 0.00 14,102,163.33 117,910,714.57
SEWER CONT PROP 103,808,551.24 0.00 14,102,163.33 117,910,714.57
DEBT SERVICE
101.401.254.355 DEBT SERVICE CHARGE 1,305,259.70 8,046.00 330,754.76 1,636,014.46
15
09/14/2023 04:07 PM TRIAL BALANCE REPORT FOR CLAY COUNTY UTILITIES Page: 2/2
User: jwesselman
DB: Ccua PERIOD ENDING 07/31/2023
ACTIVITY FOR
2022-23 BEG. BALANCE MONTH YEAR-TO-DATE END BALANCE
GL NUMBER DESCRIPTION AMENDED BUDGET 10/01/2022 07/31/2023 THRU 07/31/23 07/31/2023
Fund 101 - GENERAL FUND
Fund Equity
DEBT SERVICE 1,305,259.70 8,046.00 330,754.76 1,636,014.46
TOTAL FUND EQUITY 266,607,739.72 599,303.36 32,014,119.03 298,621,858.75
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 33,071,787.60 33,071,787.60
= ENDING FUND BALANCE 266,607,739.72 599,303.36 32,014,119.03 298,621,858.75
+ LIABILITIES 0.00 0.00 0.00 0.00
= TOTAL LIABILITIES AND FUND BALANCE 266,607,739.72 599,303.36 32,014,119.03 298,621,858.75
OUT OF BALANCE 0.00 (599,303.36) (32,014,119.03) (298,621,858.75)
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 22,264.00 2,776,465.65
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 22,264.00 0.00 0.00 5,659,213.52
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 59,520.55 4,696,804.22
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 50,656.95 3,473,912.21
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 79,833.93 110,177.50 0.00 0.00 8,210,990.22
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) 87,913.50 0.00 0.00 2,551,776.70
Cash Balance 2,561,903.18
Done in following Month:
Less Construction Costs transferred after month close (10,126.48)
J/E-Adjustment True Up for Move-Ins/Move-Outs
J/E-Interfund Transfer
2,551,776.70
Page D-la
17
CLAY COUNTY UTILITY AUTHORITY
CAPITAL PROJECT BUDGET
to REPORT
FISCAL YEAR 2022/2023
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 and Year Job Costs
Job Description Jab Number Budget Adopted Budget Budgets Amendments 07/31/23 Balances To Fund Amendments 2022/2023
RENEWAL,REPLACEMENT&BETTERMENT
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 1,489,686.27 521,541.73 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 21010RR 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 0.00 344,976.79 3,489,169.37 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 1,965,652.47 921,347.53 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 0.00 512,266.29 1,570,041.71 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 1,307,903.88 420,390.60 887,513.28 1,307,903.88
Oakleaf WTP Well No.2 22005RR 75,145.08 75,145.08 73,200.44 1,944.64 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 43,977.50 756,022.50 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) 106,910.00 85,197.00 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/Vault upgrades 23009RR 0.00 296,171.00 296,171.00 56,064.36 240,106.64 296,171.00
Miller WRF Electrical Upgrades&WWTP Upgrades 23004RR 0.00 125,005.00 125,005.00 30,000.00 59,788.37 95,216.63 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) 173,963.23 63,884.77 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 2,079,999.99 763,782.01 3 2,843,782.00
Upgrade Lift Stations 11,41,69,51 23012RR 542,000.00 542,000.00 (383,907.20) 22,516.35 135,576.45 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_July.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 07/31/23 Balances To Fund Amendments 2022/2023
SCADA System 23008RR 0.00 1,260,048.00 1,260,048.00 (1,010,048.00) 40,125.00 209,875.00 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 761,250.00 761,250.00 438,500.68 322,749.32 761,250.00
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 2,643,451.61 505,672.39 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) 362,403.68 198,150.99 7,18 560,554.67
Saratoga Springs WTP-Phase I 03018WP 6,740,786.55 9,850,213.45 16,591,000.00 16,181,398.29 409,601.71 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 ClayWWTP-PhaseIIPlantExpansion 20003SP 5,082,615.00 2,167,385.00 7,250,000.00 309,416.51 7,631,563.72 (72,147.21) 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 4,214,092.09 (6,430.51) 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 1,169,919.56 3,955,169.44 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 1,752,241.28 3,372,758.72 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 15,437,383.48 30,667,442.97 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 15,740.32 984,259.68 1,000,000.00
LAMPA E/W Interconnect#1-Wwtr-Reuse 22013SL 495,000.00 1,505,000.00 2,000,000.00 27,149.01 1,972,850.99 2,000,000.00
LAMPA E/W Interconnect#2-Water Lines 22014WL 165,000.00 501,667.00 666,667.00 (644,134.40) 26,746.52 (4,213.92) 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) 54,696.16 (8,935.83) 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) 16,482.61 (2,596.84) 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) 33,488.49 (5,276.12) 6 28,212.37
LAMPA N/S Interconnect#2 Water Lines 22018WL 181,500.00 181,500.00 (173,243.13) 9,801.02 (1,544.15) 6 8,256.87
LAMPA N/S Interconnect#2 Wwtr&Reuse 22019SL 363,000.00 363,000.00 (346,231.98) 19,903.87 (3,135.85) 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 30,660.63 (660.63) 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) 14,956.71 120,021.29 7 134,978.00
Water Service to 3255 Bliss Rd. 23020WL 0.00 60,000.00 33,184.41 26,815.59 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 28,453.80 12,546.20 19 41,000.00
Engineering Cost Allocation 9999999 0.00 325,538.69 (325,538.69) 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
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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 07/31/23 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 I 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 2,810,953.27 1,958,046.73 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 82,992,777.06 72,784,796.53 155,777,573.59
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 82,272,779.36 Not Started 5,253,678.98
Completed Jobs 16,238,441.00 719,997.70 Started 161,241,441.18
395,233.45 82,992,777.06 166,495,120.16
21
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CLAY COUNTY UTILITY AUTHORITY
OPERATING DETAIL BY MONTH
to FISCAL YEAR 2022/2023
Section F
09/14/2023 04:08 PM REVENUE REPORT FOR CLAY COUNTY UTILITIES Page: 1/1
User: jwesselman
DB: Ccua PERIOD ENDING 07/31/2023
OPERATING REVENUE BUDGET REPORT
ACTIVITY FOR
2022-23 MONTH YTD BALANCE o BDGT
GL NUMBER DESCRIPTION AMENDED BUDGET 07/31/2023 07/31/2023 USED
OPERATING REVENUES
Water Revenues
Water Base Charges
101.401.343.301 RESIDENTIAL WATER BASE CHARGE 6,650,811.00 617,945.24 5,589,671.09 84.04
101.401.343.303 GENERAL SERVICE WATER BASE 1,273,001.00 123,867.05 1,086,976.63 85.39
101.401.346.303 Commercial Potable Irrigation Base 268,571.00 20,013.99 182,796.34 68.06
Net Water Base Charges 8,192,383.00 761,826.28 6,859,444.06 83.32
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 3,563,059.00 336,992.18 3,045,132.36 85.46
101.401.344.304 Residential Water Usage Tier 2 2,473,019.00 241,840.35 2,102,847.89 85.03
101.401.344.305 Residential Water Usage Tier 3 1,037,236.00 102,667.78 855,901.64 82.52
101.401.344.306 Residential Water Usage Tier 4 1,184,957.00 116,299.26 876,872.76 74.00
101.401.345.305 Commercial Water Usage 2,455,117.00 164,372.30 2,084,222.02 84.89
101.401.346.306 Commercial Potable Irrigation Usage 123,817.00 10,017.89 91,885.43 74.21
101.401.346.307 Commercial Potable Irrigation Usage 223,841.00 21,466.11 163,539.71 73.06
101.401.346.308 Commercial Potable Irrigation Usage 171,240.00 14,430.04 124,193.44 72.53
101.401.346.309 Commercial Potable Irrigation Usage 113,079.00 15,390.16 89,914.83 79.52
Net Water Use Charges 11,345,365.00 1,023,476.07 9,434,512.43 83.32
Reuse Water Base Charges
101.401.343.601 Reuse Residential Base 2,890,097.00 286,118.29 2,517,616.82 87.11
101.401.343.602 Reuse Commercial Base 274,252.00 26,957.87 237,858.39 86.73
Net Reuse Water Base Charges 3,164,349.00 313,076.16 2,755,475.21 83.32
Reuse Water Usage Charges
101.401.347.403 Reuse Residential Usage Tier 1 934,528.00 93,774.84 762,778.55 81.62
101.401.347.404 Reuse Residential Usage Tier 2 250,847.00 24,533.78 183,919.33 73.32
101.401.347.405 Reuse Residential Usage Tier 3 714,664.00 73,608.31 511,861.66 71.62
101.401.347.406 Reuse Commercial Usage Tier 1 100,963.00 9,233.68 73,279.00 72.58
101.401.347.407 Reuse Commercial Usage Tier 2 35,037.00 3,449.48 25,225.55 72.00 II101.401.347.408 Reuse Commercial Usage Tier 3 248,766.00 37,778.04 208,921.01 83.98
101.401.349.506 CROSSINGS RECLAIMED WATER CHRG 127,781.00 10,853.76 110,570.39 86.53
Net Reuse Water Usage Charges 2,412,586.00 253,231.89 1,876,555.49 83.32
Net Water Revenues 25,114,683.00 2,351,610.40 20,925,987.19 83.32
Sewage Revenues
Sewer Base Charges
101.401.343.501 RESIDENTIAL SEWER BASE CHARGE 14,324,559.00 1,318,641.98 11,960,060.87 83.49
101.401.343.504 GENERAL SERVICE SEWER BASE 2,291,279.00 239,959.95 2,173,691.19 94.87
Net Sewer Base Charges 16,615,838.00 1,558,601.93 14,133,752.06 82.52
Sewer Use Charges
101.401.343.502 RESIDENTIAL SEWER USAGE CHARGE 10,787,637.00 936,999.97 8,421,203.93 78.06
101.401.343.505 GENERAL SERVICE SEWER USAGE 3,383,857.00 183,570.61 2,828,492.00 83.59
101.401.343.506 PORTALET SEWAGE REVENUE 183,600.00 23,887.73 172,281.91 93.84
Net Sewer Use Charges 14,355,094.00 1,144,458.31 11,421,977.84 82.52
Net Sewage Revenues 30,970,932.00 2,703,060.24 25,555,729.90 82.52
Net OPERATING REVENUES 56,085,615.00 5,054,670.64 46,481,717.09 82.52
TOTAL REVENUES - ALL FUNDS 56,085,615.00 5,054,670.64 46,481,717.09 82.88
23
Budgeted vs. Actual - Base & Use Charges, Total
30,000,000
25,000,000
20,000,000
15,000,000
10,000,000
CO
IT5,000,000 —
0 £�
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
Ili
$2,000,000 r
F ,.
t0 a
I
$1,000,000
$0
October November December January February March April May June July August September
Actual Optg Rev Prior Year Optg Rev Budgeted Optg Rev
Operating Net Income
$2,500,000
A
$2,000,000
a
$1,500,000
TF lid'I I klol 1111/
$1,000,000
t0
$500,000 -
$0
October November December January February March April May June July August September
Actual Net Income Prior Year Net Income Budgeted Net Income
26
CLAY COUNTY UTILITY AUTHORITY
OTHER REPORTS
to FISCAL YEAR 2022/2023
Section G
09/14/2023 04:21 PM REVENUE AND EXPENDITURE REPORT FOR CLAY COUNTY UTILITIES Page: 1/2
User: jwesselman
DB: Ccua PERIOD ENDING 07/31/2023
CONSTRUCTION DEPARTMENT BUDGET
ACTIVITY FOR
2022-23 MONTH YTD BALANCE ENCUMBERED UNENCUMBERED o BDGT
GL NUMBER DESCRIPTION AMENDED BUDGET 07/31/23 07/31/2023 YEAR-TO-DATE BALANCE USED
INTERNAL BILLINGS
101.401.349.609 BILLINGS TO CCUA-CAPITAL ASSET 545,662.00 26,483.02 50,153.09 0.00 495,508.91 9.19
Net INTERNAL BILLINGS 545,662.00 26,483.02 50,153.09 0.00 495,508.91 9.19
WAGES
101.401.536.128 C/D JOB PAYROLL 0.00 13,858.20 27,154.65 0.00 (27,154.65) 100.00
101.401.536.129 C/D CONTRA JOB PAYROLL 0.00 (13,858.20) (27,154.65) 0.00 27,154.65 100.00
101.502.536.121 WAGES HOURLY 176,342.47 9,714.71 18,629.31 0.00 157,713.16 10.56
101.502.536.127 WAGES SALARY 0.00 0.00 303.84 0.00 (303.84) 100.00
Net WAGES (176,342.47) (9,714.71) (18,933.15) 0.00 (157,409.32) 10.74
HEALTH/LIFE INSURANCE
101.502.536.230 EMPLOYEE HEALTH&LIFE INSURANCE 46,856.78 2,465.24 4,911.10 0.00 41,945.68 10.48
Net HEALTH/LIFE INSURANCE (46,856.78) (2,465.24) (4,911.10) 0.00 (41,945.68) 10.48
RETIREMENT & BENEFITS
101.502.536.220 EMPLOYEE RETIREMENT & BENEFITS 21,712.77 1,063.80 2,654.00 0.00 19,058.77 12.22
Net RETIREMENT & BENEFITS (21,712.77) (1,063.80) (2,654.00) 0.00 (19,058.77) 12.22
PAYROLL TAXES
101.502.536.210 EMPLOYER FICA PAYROLL TAXES 15,281.80 701.27 1,365.93 0.00 13,915.87 8.94
Net PAYROLL TAXES (15,281.80) (701.27) (1,365.93) 0.00 (13,915.87) 8.94
WORKMENS COMPENSATION INS.
101.502.536.240 W/C INSURANCE 6,216.33 340.46 653.78 0.00 5,562.55 10.52
101.509.536.246 CONSTRUCTION W/C INSURANCE 0.00 463.46 6,537.00 0.00 (6,537.00) 100.00
Net WORKMENS COMPENSATION INS. (6,216.33) (803.92) (7,190.78) 0.00 974.45 115.68
PROPERTY/LIABILITY INSURANCE
101.502.536.451 PROPERTY INSURANCE-CONSTRUCTION 54,000.00 5,395.57 54,175.54 0.00 (175.54) 100.33
Net PROPERTY/LIABILITY INSURANCE (54,000.00) (5,395.57) (54,175.54) 0.00 175.54 100.33 0
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 4,437.50 7,067.00 0.00 (7,067.00) 100.00
101.502.536.527 TOOLS & SUPPLIES 12,700.00 1,302.58 8,855.55 (23.39) 3,867.84 69.54
Net TOOLS & SUPPLIES (12,700.00) (5,740.08) (15,922.55) 23.39 3,199.16 125.19
FUEL, OIL, & REPAIRS
101.502.536.468 EQUIP REPAIR&MAINTENANCE 30,000.00 0.00 14,429.49 2,865.00 12,705.51 57.65
Net FUEL, OIL, & REPAIRS (30,000.00) 0.00 (14,429.49) (2,865.00) (12,705.51) 57.65
TRANSPORTATION
101.502.536.401 TRANSPORTATION EXPENSES 30,000.00 2,111.45 25,921.58 0.00 4,078.42 86.41
Net TRANSPORTATION (30,000.00) (2,111.45) (25,921.58) 0.00 (4,078.42) 86.41
28
09/14/2023 04:21 PM REVENUE AND EXPENDITURE REPORT FOR CLAY COUNTY UTILITIES Page: 2/2
User: jwesselman
DB: Ccua PERIOD ENDING 07/31/2023
CONSTRUCTION DEPARTMENT BUDGET
ACTIVITY FOR
2022-23 MONTH YTD BALANCE ENCUMBERED UNENCUMBERED o BDGT
GL NUMBER DESCRIPTION AMENDED BUDGET 07/31/23 07/31/2023 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 2,304.95 21,261.08 0.00 83,123.92 20.37
Net DEPRECIATION (104,385.00) (2,304.95) (21,261.08) 0.00 (83,123.92) 20.37
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 26,483.02 50,153.09 0.00 495,508.91 9.19
TOTAL EXPENDITURES - ALL FUNDS 545,662.15 30,300.99 167,806.95 2,841.61 375,013.59 31.27
NET OF REVENUES & EXPENDITURES (0.15) (3,817.97) (117,653.86) (2,841.61) 120,495.32 80,330,3
29