HomeMy WebLinkAbout07.a 2024 01 Board Financial Packet . .� cot,,�, Clay County Utility Authority Working together to
3176 Old Jennings Road protect public health,
Middleburg,FL 32068-3907 conserve our natural
GPI Telephone(904)272-5999 resources,and create
'eh'-
long-term value for
Y AUTN: www.clayutility.org
our ratepayers.
March 28, 2024
To: Board of Supervisors
From: Jeffrey Wesselman
Re: January 2024 Financial Package
I have enclosed the following financial information:
A) Comparative Financial Statements for the four months of fiscal years 2023/2024 and 2022/2023.
Comparative Balance Sheet
Revenue & Expenditure Report
Cash-flow Statement
B) Cash &Cash Equivalents Report at January 31, 2024
C) Budget Reports for the four months of Fiscal Year 2023/2024
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 January 31, 2024
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$290,239 (5%) over budget due to a unfavorable revenue and favorable expense variance.
Operating revenue is$1,020,286 (5%) under budget and Operating expenses are$1,310,525 (8%) under budget.
Itemized operating expense variances are in Section C.
We gained 315 active (Residential 260, General Service 55)water accounts and 292 active sewer(Residential 261,
General Service 31) accounts for the fiscal year 2023/2024 as compared to an increase of 301 active water accounts
and an increase of 298 active sewer accounts for the same time in fiscal year 2022/2023.
1
CLAY COUNTY UTILITY AUTHORITY
COMPARATIVE FINANCIAL
STATEMENTS
FISCAL YEAR 2023/2024
Section A
03/27/2024 11:38 AM 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 01/31/2023 01/31/2024
*** Assets ***
Cash 24,658,457.21 22,808,889.13
Investments 50,944,150.66 76,988,082.91
Accounts Receivable 3,242,609.06 3,440,218.09
Fixed Assets 541,939,410.43 649,173,716.29
Accum. Depreciation (189,208,189.85 (203,177,643.75)
Other Assets 2,320,939.23 2,554,193.29
Deferred Outflows 1,632,808.86 1,415,693.74
Total Assets 435,530,185.60 553,203,149.70
*** Liabilities ***
Liabilities-ST 17,720,020.71 25,616,612.41
Liabilities-LT (over 1 year) 80,829,925.49 148,715,465.23
Total Liabilities 98,549,946.20 174,332,077.64
*** Fund Balance ***
Unassigned 57,795,484.23 62,657,550.17
Investment In Capital Assets 278,858,065.71 315,963,626.99
Total Fund Balance 336,653,549.94 378,621,177.16
Beginning Fund Balance 324,403,223.95 369,223,525.35
Net of Revenues VS Expenditures 326,689.46 249,894.90
Fund Balance Adjustments 12,250,325.99 9,397,651.81
Ending Fund Balance 336,980,239.40 378,871,072.06
Total Liabilities And Fund Balance 435,530,185.60 553,203,149.70
03/27/2024 11:40 AM BALANCE SHEET FOR CLAY COUNTY UTILITIES Page: 1/3
User: jwesselman Period Ending 01/31/2024
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 465.29 403.68
101.401.101.125 '12 BBVA Compass Debt Service 1,757,496.40 403.79
101.401.101.160 Cash-BB&T Operating Account 9,489,949.87 5,102,059.89
101.401.101.161 Cash-BB&T Emergency Account 28,883.05 16,991.20
101.401.101.200 CASH-FSA 12,020.88 23,913.74
101.401.101.329 Debt Stabilization Reserve Unrestricted 963,662.12 1,063,516.91
101.401.101.331 2015/2019 Bond Sinking Fund 3,690,361.06 3,742,736.08
101.401.101.333 SBA - 2001 DEP Loan Debt Service Acct 52,129.09 34,119.98
101.401.101.335 CUSTOMER DEPOSIT FUND 3,792,115.96 3,832,427.56
101.401.101.336 SURPLUS FUND 3,288,855.18 2,599,692.20
101.401.101.337 SELF INSURANCE FUND 525,000.00 525,000.00
101.401.101.338 RENEWAL & REPLACEMENT FUND 230,495.15 608,950.07
101.401.101.340 WATER PLANT FUND (76%) 120,483.96 119,758.02
101.401.101.342 WATER LINE FUND (24%) 35,371.79 180,030.34
101.401.101.343 AWS Cash 2,337,912.19 1,780,096.81
101.401.101.344 SEWER PLANT FUND (53.33%) 1,356,949.47 2,528,724.39
101.401.101.346 SEWER LINE FUND (46.67%) 188,842.01 229,184.90
101.401.101.351 2018 Bond Sinking Fund 175,667.10 417,973.66
101.401.102.100 PETTY CASH FUND 2,905.91 2,905.91
Cash 28,049,566.48 22,808,889.13
Investments
101.401.101.323 Short Term Investments - Surplus 40,593,185.66 40,895,826.83
101.401.101.324 Truist Escrow Investment Account 60,443,265.44 36,092,256.08
Investments 101,036,451.10 76,988,082.91
Accounts Receivable
101.401.115.100 ACCOUNTS RECEIVABLE W&S CUST 1,078,203.10 1,042,553.66
101.401.115.110 A/R CIAC & MISC REPAIR INVS. 1,922,765.10 366,593.19
101.401.115.120 Loans To Customers 37,974.82 41,161.45
101.401.115.121 Loan to Customers Long-term 312,002.83 312,002.83
101.401.115.200 A/R UNBILLED WATER REVENUE 852,819.40 727,146.69
101.401.115.250 A/R Unbilled Reuse Revenue 191,252.91 87,259.85
101.401.115.300 A/R UNBILLED SEWER REVENUE 920,632.60 1,059,406.57
101.401.115.400 A/R CLEARING ACCOUNT (1,142.20) (2,251.60)
101.401.117.100 ALLOWANCE FOR DOUBTFULL A/R (193,654.55) (193,654.55)
Accounts Receivable 5,120,854.01 3,440,218.09
Fixed Assets
101.401.161.900 LAND 5,268,724.07 5,268,724.07
101.401.162.900 BUILDINGS 15,240,674.68 15,240,674.68
101.401.166.900 MACHINERY & EQUIPMENT 510,633,695.66 518,555,414.55
101.401.168.900 Intangible Assets 3,866,031.40 7,498,469.40
101.401.169.900 CONSTRUCTION IN PROGRESS 74,747,287.33 102,610,433.59
Fixed Assets 609,756,413.14 649,173,716.29
Accum. Depreciation
101.401.163.900 ACCUM.DEPRECIATION BUILDINGS (9,748,296.50) (10,033,366.91)
101.401.167.900 ACCUM.DEPR. MACHINERY & EQUIPT (188,471,552.96 (193,144,276.84)
Accum. Depreciation (198,219,849.46 (203,177,643.75)
Other Assets
101.401.115.150 INTEREST RECEIVABLE 310,102.44 264,823.53
101.401.115.500 PREPAID INSURANCE 1,895.86 798,616.67
101.401.115.550 PREPAID W/C INSURANCE (18,257.58) (18,446.88)
101.401.115.575 PREPAID DEP REGULATORY FEES 22,587.47 34,520.79
101.401.115.600 PREPAID MAINTENANCE & EXPENSES 409,949.68 734,735.83
101.401.141.000 INVENTORY 905,601.21 719,029.09
101.401.141.100 UNUSED POSTAGE 22,883.40 20,914.26
Other Assets 1,654,762.48 2,554,193.29
Deferred Outflows
4
03/27/2024 11:40 AM BALANCE SHEET FOR CLAY COUNTY UTILITIES Page: 2/3
User: jwesselman Period Ending 01/31/2024
DB: Ccua
Fund 101 GENERAL FUND
Current Year
GL Number Description Beg. Balance Balance
*** Assets ***
101.401.158.201 Deferred Outflow of Resources 1,481,048.06 1,415,693.74
Deferred Outflows 1,481,048.06 1,415,693.74
Total Assets 548,879,245.81 553,203,149.70
*** Liabilities ***
Liabilities-ST
101.401.202.000 ACCOUNTS PAYABLE 11,066,218.27 9,290,635.39
101.401.202.002 Retainage Payable 1,918,384.83 2,634,243.58
101.401.215.100 ACCRUED INTEREST 1,450,132.97 1,146,985.62
101.401.216.100 ACCRUED WAGES PAYABLE 217,379.05 119,576.26
101.401.216.200 ACCRUED SICK, VACATION PAYABLE 860,654.35 562,329.19
101.401.217.100 EMPLOYEE FIT,FICA,MEDICARE W/H 82,469.57 52,165.78
101.401.217.200 FLORIDA UNEMPLOYMENT/ABANDONED PROP 0.00 29,229.81
101.401.217.300 Employee Fund Withheld 2,076.48 1,963.50
101.401.217.500 ACCRUED PENSION DUE 107,803.34 68,190.54
101.401.217.600 ACCRUED W/C INS. DUE 26,627.43 16,843.06
101.401.218.100 MISC W/H (87.55) (106.57)
101.401.218.250 LIFE INSURANCE (1,073.85) (2,663.49)
101.401.218.703 HMO/PPO (787.67) (256,605.07)
101.401.218.705 DENTAL (297.13) 205.31
101.401.218.706 VISION (377.78) (520.44)
101.401.218.707 ANCILLARY 5,705.04 11,006.15
101.401.218.900 ACCRUED ELECTRIC EXPENSE DUE 129,063.77 129,063.77
101.401.220.100 BOND DEPOSITS 110,871.10 152,416.44
101.401.220.150 CLEANING WATER DEPOSITS 145,499.72 149,702.81
101.401.220.175 W&S CUSTOMER DEPOSITS 3,801,466.06 3,831,446.06
101.401.220.180 DUE TO LEND A HELPING HAND 465.29 403.68
101.401.220.185 Refundable Development Agreements 4,608.41 4,608.41
101.401.223.100 DEFERRED REVENUES WATER 127,157.00 175,587.74
101.401.223.200 DEFERRED REVENUE SEWER 264,667.81 366,094.40
101.401.223.300 Deferred Reuse Revenue 52,959.80 74,096.31
101.401.229.200 JAX PUBLIC SERV.TAX COLLECTED 266.46 309.43
101.401.229.201 Keystone Public Service Tax 32.75 28.59
101.401.232.700 CURRENT BOND PRINCIPAL DUE 7,059,376.15 7,059,376.15
Liabilities-ST 27,431,261.67 25,616,612.41
Liabilities-LT (over 1 year)
101.401.232.569 2012 BBVA Compass Loan 1,901,056.00 0.00
101.401.232.571 SunTrust 2015 Adv Ref 2007 Bonds 33,133,178.00 31,575,245.00
101.401.232.572 2018 Revenue Bonds Payable DEP MIDCLAY 10,462,103.58 10,462,103.58
101.401.232.574 Suntrust 2019 Loan & Refinance 38,165,000.00 38,165,000.00
101.401.232.575 2023 Truist Revenue Bond 75,000,000.00 75,000,000.00
101.401.232.586 2014 DEP Payable 622,497.36 572,492.80
101.401.232.600 CONTRA CURRENT BOND PRINCIPAL (7,059,376.15) (7,059,376.15)
Liabilities-LT (over 1 year) 152,224,458.79 148,715,465.23
Total Liabilities 179,655,720.46 174,332,077.64
*** Fund Balance ***
Unassigned
101.401.272.000 RETAINED EARNINGS-UNRESERVED 62,657,550.17 62,657,550.17
Unassigned 62,657,550.17 62,657,550.17
Investment In Capital Assets
101.401.240.000 AWS CIAC 8,498,767.35 8,840,418.10
101.401.240.100 SJRWMD Black Creek CIAC 1,445,756.11 1,468,936.55
101.401.254.350 WATER CAPACITY CHARGES 11,856,865.36 11,963,335.36
101.401.254.351 FIRE CAPACITY CHARGES 2,132,781.82 2,164,401.82
5
03/27/2024 11:40 AM BALANCE SHEET FOR CLAY COUNTY UTILITIES Page: 3/3
User: jwesselman Period Ending 01/31/2024
DB: Ccua
Fund 101 GENERAL FUND
Current Year
GL Number Description Beg. Balance Balance
*** Fund Balance ***
101.401.254.352 WATER TAP IN CHARGE 2,479,403.92 2,516,280.13
101.401.254.353 WATER CONTRIBUTED ASSETS 61,270,367.19 63,632,775.36
101.401.254.354 WATER MAIN EXTENSION CHARGE 3,547,145.50 3,555,479.38
101.401.254.355 DEBT SERVICE CHARGE 1,720,422.96 1,830,664.46
101.401.254.360 SEWER CAPACITY CHARGES 55,213,975.78 56,229,433.66
101.401.254.361 GRANTS 27,658,205.44 27,748,778.30
101.401.254.362 SEWER TAP IN CHARGE 2,605,628.70 2,635,311.94
101.401.254.363 SEWER CONTRIBUTED ASSETS 122,106,574.53 127,331,128.86
101.401.254.364 SEWER MAIN EXTENSION CHARGE 6,030,080.52 6,046,683.07
Investment In Capital Assets 306,565,975.18 315,963,626.99
Total Fund Balance 369,223,525.35 378,621,177.16
Beginning Fund Balance 369,223,525.35
Net of Revenues VS Expenditures 249,894.90
Fund Balance Adjustments 9,397,651.81
Ending Fund Balance 378,871,072.06
Total Liabilities And Fund Balance 553,203,149.70
03/27/2024 11:44 AM REVENUE AND EXPENDITURE REPORT FOR CLAY COUNTY UTILITIES Page: 1/1
User: jwesselman
DB: Ccua PERIOD ENDING 01/31/2024
YTD BALANCE YTD BALANCE
GL NUMBER DESCRIPTION 01/31/2023 01/31/2024
Fund 101 - GENERAL FUND
WATER REVENUES 7,764,360.99 8,534,980.16
SEWER REVENUES 9,957,569.81 10,957,833.50
MISCELLANEOUS REVENUES 642,532.80 588,817.21
INTEREST UNRESTRICTED 312,981.52 381,384.75
INTEREST RESTRICTED 0.00 575,517.64
SALE OF ASSETS 10,100.00 0.00
CONSTRUCTION INCOME 3,781.98 23,005.79
TOTAL REVENUES 18,691,327.10 21,061,539.05
BAD DEBT (3,468.76) 264.58
COMMUNICATION 129,366.14 132,041.07
DUE IN LIEU OF TAXES 797,486.89 877,178.07
ELECTRIC & FUEL EXPENSES 1,082,654.41 735,962.08
MISCELLANEOUS EXPENSES 109,408.38 130,794.91
PROPERTY & LIABILITY INSURANCE 341,566.20 639,306.24
PROFESSIONAL SERVICES 279,348.40 121,878.04
SLUDGE TREATMENT & DISPOSAL 800,305.08 898,035.60
SUBCONTRACTORS 1,078,451.78 1,076,310.74
SUPPLIES 1,706,373.13 2,525,400.43
TRANSPORTATION 177,728.80 222,978.55
WAGES & RELATED EXPENSES 6,561,079.14 6,849,053.04
DEPRECIATION 4,526,995.80 4,948,574.47
INTEREST EXPENSE 721,807.99 1,573,230.25
CONSTRUCTION EXPENSE 55,534.26 80,636.08
TOTAL EXPENDITURES 18,364,637.64 20,811,644.15
Fund 101 - GENERAL FUND:
TOTAL REVENUES 18,691,327.10 21,061,539.05
TOTAL EXPENDITURES 18,364,637.64 20,811,644.15
NET OF REVENUES & EXPENDITURES 326,689.46 249,894.90
TOTAL REVENUES - ALL FUNDS 18,691,327.10 21,061,539.05
TOTAL EXPENDITURES - ALL FUNDS 18,364,637.64 20,811,644.15
NET OF REVENUES & EXPENDITURES 326,689.46 249,894.90
7
CLAY COUNTY UTILITY AUTHORITY
STATEMENTS OF CASH FLOWS
FOR THE FOUR MONTHS ENDED JANUARY 31,2023 AND 2024
January 31,2023 January 31,2024
Cash flows from operating activities $ 2,616,923 $ 5,093,720
Net cash provided by operating activities 2,616,923 5,093,720
Cash flows from capital and related financing activities
Proceeds from issuance of bonds and loans - -
Principal paid on long-term debt (3,549,928) (3,508,994)
Interest paid on long-term debt (955,866) (1,811,023)
Payments to acquire and construct plant property (9,392,940) (31,830,341)
Capital contributions 2,666,254 1,720,116
Grants 1,369,459 90,573
Net cash used in capital and related financing activities (9,863,020) (35,339,668)
Cash flows from investing activities
Purchases of investments (316,168) (951,632)
Sales of investments 2,000,000 25,000,000
Interest income 312,982 956,902
Net cash provided by investing activities 1,996,813 25,005,271
Net increase(decrease)in cash and cash equivalents (5,249,284) (5,240,677)
Cash and cash equivalents,beginning of period 29,907,741 28,049,566
Cash and cash equivalents,end of period $ 24,658,457 $ 22,808,889
Reconciliation of operating income to net cash provided by operating activities
Cash flows from operating activities
Operating income $ 725,416 $ 866,223
Adjustments to reconcile operating income to net
cash provided by operating activities:
Depreciation expense 4,535,489 4,957,794
Changes in assets and liabilities
Decrease(Increase)in accounts receivable 1,641,089 1,680,636
Decrease(Increase)in prepaid items and inventory (1,243,774) (944,710)
Decrease(Increase)in notes/interest receivable 32,706 45,279
Increase(Decrease)in accounts payable (3,328,612) (1,059,747)
Increase(Decrease)in accrued expenses 73,195 (698,477)
Increase(Decrease)in unearned revenue 115,333 170,994
Increase(Decrease)in customer deposits 66,081 75,728
Total adjustments 1,891,507 4,227,497
Net cash provided by operating activities $ 2,616,923 $ 5,093,720
Supplemental schedule of noncash investing,capital,and financing activities
Utility plant property contributed by developers $ (151,342,131) $ (178,225,350)
8
Cumulative Cash Flow
$160,000,000
--. 111111
$140,000,000 7
$120,000,000
$100,000,000
$80,000,000
I
$60,000,000
I I
$40,000,000
$20,000,000
$0 r- — — — —
titi titi titi titi titi titi titi titi titi titi titi ti� ti� ti� ti� ti� ti� ti� ti� ti� ti� ti� ti� ti,`
<(e0 mac PQc `Sad �•� �•- Pia° 49 o,- °� Oe- 4- < 4<r PQt `Sad vs- \J- PJq° 49 0-- #0, Oe� Sao
Cash ■Investments
CLAY COUNTY UTILITY AUTHORITY
CASH AND CASH EQUIVALENTS REPORT
As of January 31, 2024
BB&T Ameris SBA Investments Total
Lend A Helping Hand Fund $404 $404
Operating Accounts ** $5,102,060 $5,102,060
FSA Account $23,914 $23,914
Emergency Accounts $16,991 $16,991
Petty Cash $2,906 $2,906
Total Operating Funds $5,145,871 $5,145,871
Public Funds Now:
Water Plant Connection Fund $119,758 * $119,758 R
Water Line Connection Fund $180,030 * $180,030 R
Sewer Plant Connection Fund $2,528,724 * $2,528,724 R
Sewer Lines Connection Fund $229,185 * $229,185 R
Alternative Water Supply Fund $1,780,097 * $1,780,097 R
Renewal&Replacement Fund $608,950 * $608,950 R
Debt Stabilization and Reserve Account_Unrestricted $1,063,517 * - - $1,063,517
Truist Escrow Investment Account $36,092,256 $36,092,256 R
Surplus Fund $1,943,163 $440,939 $113,166 $40,895,827 $43,393,095
Available For Construction $8,453,425 $440,939 $113,166 $76,988,083 $85,995,613
Debt Service Sinking Funds:
2007A Bond Sinking Fund $3,742,736 * $3,742,736 R
DEP Loan Debt Service Sinking Acct $34,120 * $34,120 R
BBVA Compass Loan Sinking Funds $404 * $404 R
2018 Bond Sinking Fund $417,974 * $417,974 R
Debt Stabilization and Reserve Account_Restricted
Letter of Credit_Financial Responsible Officer $102,424 $102,424 R
Customer Deposits&Self Insurance Fund
Customer Deposits - * $3,832,428 $3,832,428 R
Self Insurance Fund_Sewage Backups *
Health Insurance - * $500,000 $500,000
Unemployment * $25,000 $25,000
TOTAL Funds $4,297,657 $4,357,428 - - $8,655,085
TOTAL CASH&CASH EQUIVALENTS $17,897,356 $4,798,366 $113,166 $76,988,083 $99,796,972
Investment Accounts
Maturity Date Balance APY
US Bank Various $40,895,827 2.56%
Truist Escrow Investment Account Monthly $36,092,256 3.55%
$76,988,083
* BB&T Public Funds Money Checking Accounts $10,705,495 0.25%
BB&T Public Funds Money Checking Accounts $5,102,060 0.25%
Ameris Public Funds Money Checking Accounts $4,798,366 0.30%
SBA $113,166 4.84%
Construction Balance $85,995,613
Operating Cash $3,102,060
Available Construction Balance: $89,097,673
"R"indicates fund is Restricted by Bond Resolution,Enabling Legislation or Board Resolution.
Section B
Printed 3/11/2024
CLAY COUNTY UTILITY AUTHORITY
BUDGET REPORTS
FISCAL YEAR 2023/2024
Section C
03/27/2024 REVENUE AND EXPENDITURE REPORT FOR CLAY COUNTY UTILITIES
PERIOD ENDING 01/31/2024
OPERATING BUDGET REPORT
2023-24 YTD BALANCE AVAILABLE %BDGT
GL NUMBER DESCRIPTION AMENDED BUDGET 01/31/2024 BALANCE USED
OPERATING REVENUES
Water Revenues
Net Water Base Charges 9,149,204.00 2,935,005.27 6,214,198.73 32.08%
Net Water Use Charges 12,140,254.00 3,674,508.32 8,465,745.68 30.27%
Net Reuse Water Base Charges 3,758,600.00 1,229,410.97 2,529,189.03 32.71%
Net Reuse Water Usage Charges 2,827,035.00 696,055.60 2,130,979.40 24.62%
Net Water Revenues 27,875,093.00 8,534,980.16 19,340,112.84 30.62%
Sewage Revenues
Net Sewer Base Charges 18,609,426.00 6,103,529.96 12,505,896.04 32.80%
Net Sewer Use Charges 15,452,807.00 4,854,303.54 10,598,503.46 31.41%
Net Sewage Revenues 34,062,233.00 10,957,833.50 23,104,399.50 32.17%
Other Revenues
Net Miscellaneous 1,948,323.00 588,817.21 1,359,505.79 30.22%
Net Other Revenues 1,948,323.00 588,817.21 1,359,505.79 30.22%
Net OPERATING REVENUES 63,885,649.00 20,081,630.87 43,804,018.13 31.43%
INTEREST INCOME
Net Unrestricted 853,228.74 381,384.75 471,843.99 44.70%
Net Restricted 2,396.82 575,517.64 (573,120.82) 24011.72%
Net INTEREST INCOME 855,625.56 956,902.39 (101,276.83) 111.84%
OPERATING EXPENSES
Net Bad Debt Expenses 500.00 264.58 235.42 52.92%
Net Wage Related Expenses 5,677,562.66 1,942,927.02 3,734,635.64 34.22%
Net Communication Expenses 445,190.00 132,041.07 313,148.93 29.66%
Net Due in Lieu of Taxes 2,787,180.00 877,178.07 1,910,001.93 31.47%
Net Electric&Fuel Expenses 3,424,866.00 735,962.08 2,688,903.92 21.49%
Net Miscellaneous Expenses 508,598.00 130,794.91 377,803.09 25.72%
Net Property&Liability Insurance 1,715,193.00 639,306.24 1,075,886.76 37.27%
Net Professional Services 1,372,189.24 211,654.49 1,160,534.75 15.42%
Net Sludge Treatment&Disposal 2,805,750.00 898,035.60 1,907,714.40 32.01%
Net Subcontractors 5,264,150.56 1,060,155.38 4,203,995.18 20.14%
Net Supplies 6,221,646.64 2,525,400.43 3,696,246.21 40.59%
Net Transportation Expenses 732,940.00 222,978.55 509,961.45 30.42%
Net Wage Expense 14,855,843.19 4,832,504.93 10,023,338.26 32.53%
Net OPERATING EXPENSES 45,811,609.29 14,209,203.35 31,602,405.94 31.02%
NON-OPERATING EXPENSES
Net Depreciation Expense 13,615,661.00 4,948,574.47 8,667,086.53 36.34%
Net Interest Expense 2,914,754.00 1,573,230.25 1,341,523.75 53.97%
Net Loss(Gain)on Sale of Assets 0.00 0.00 0.00 100.00%
Net NON-OPERATING EXPENSES 16,530,415.00 6,521,804.72 10,008,610.28 39.45%
Net CONSTRUCTION EXPENSES 526,841.46 80,636.08 446,205.38 15.31%
Net CONSTRUCTION INCOME 526,841.00 23,005.79 503,835.21 4.37%
Net CONTINGENCY 775,383.00 0.00 775,383.00 0.00%
TOTAL REVENUES-ALL FUNDS 65,268,115.56 21,061,539.05 44,206,576.51 32.27%
TOTAL EXPENDITURES-ALL FUNDS 63,644,248.75 20,811,644.15 42,832,604.60 32.70%
NET OF REVENUES&EXPENDITURES 1,623,866.81 249,894.90 1,373,971.91 15.39%
12
03/27/2024 11:54 AM EXPENDITURE REPORT FOR CLAY COUNTY UTILITIES Page: 1/1
User: jwesselman
DB: Ccua PERIOD ENDING 01/31/2024
OPERATING EXPENSE BUDGET REPORT
2023-24 YTD BALANCE AVAILABLE o BDGT
GL NUMBER DESCRIPTION AMENDED BUDGET 01/31/2024 BALANCE USED
Net WAGES & TEMP. LABOR 15,267,916.43 4,922,506.38 10,345,410.05 32.24
Net CAPITALIZED WAGES 156,165.96 8,779.47 147,386.49 5.62
Net HEALTH & LIFE INSURANCE 2,939,805.48 965,932.93 1,973,872.55 32.86
Net PENSION & BENEFITS 1,536,295.62 547,120.79 989,174.83 35.61
Net PAYROLL TAXES 1,077,965.81 353,371.28 724,594.53 32.78
Net W/C INSURANCE 201,395.25 79,105.11 122,290.14 39.28
Net PROPERTY & LIABILITY INSURANCE 1,805,580.00 680,113.01 1,125,466.99 37.67
Net TRANSPORTATION 760,940.00 229,824.99 531,115.01 30.20
Net RENTAL EXPENSE 62,767.00 10,824.96 51,942.04 17.25
Net COMMUNICATION EXPENSES 445,190.00 132,041.07 313,148.93 29.66
Net ELECTRIC & FUEL WATER PLANTS 1,057,800.00 205,189.61 852,610.39 19.40
Net ELECTRIC & FUEL LIFT STATIONS 540,000.00 115,523.22 424,476.78 21.39
Net ELECTRIC & FUEL SEWAGE PLANTS 1,781,000.00 403,094.81 1,377,905.19 22.63
Net ELECTRIC AT OFFICE 46,066.00 12,154.44 33,911.56 26.38
Net CHEMICALS FOR WATER 245,000.00 97,335.87 147,664.13 39.73
Net CHEMICALS FOR SEWAGE 998,000.00 409,669.26 588,330.74 41.05
Net SUPPLIES FOR WATER 1,462,375.00 925,115.78 537,259.22 63.26
Net SUPPLIES FOR SEWAGE 1,340,000.00 576,036.04 763,963.96 42.99
Net OFFICE SUPPLIES 2,189,221.64 528,234.08 1,660,987.56 24.13
Net ENGINEERING EXPENSES 272,200.00 44,781.25 227,418.75 16.45
Net LEGAL EXPENSES 661,000.00 51,069.24 609,930.76 7.73
Net AUDIT EXPENSES 34,500.00 27,500.00 7,000.00 79.71
Net SUBCONTRACTORS-WATER 1,500,040.00 449,496.70 1,050,543.30 29.97
Net SUBCONTRACTORS-SEWAGE 1,774,800.00 211,922.58 1,562,877.42 11.94
Net SUBCONTRACTORS-GENERAL 2,004,210.56 398,428.54 1,605,782.02 19.88
Net SLUDGE TREATMENT & DISPOSAL 2,805,750.00 898,035.60 1,907,714.40 32.01
Net BAD DEBT EXPENSE 500.00 264.58 235.42 52.92
Net MISCELLANEOUS 445,831.00 119,969.95 325,861.05 26.91
Net DUE IN LIEU OF TAXES 2,787,180.00 877,178.07 1,910,001.93 31.47
Net CONTINGENCY 809,953.00 0.00 809,953.00 0.00
TOTAL EXPENDITURES - ALL FUNDS 47,009,448.75 14,280,619.61 32,728,829.14 30.38
13
CLAY COUNTY UTILITY
AUTHORITY CIAC REPORTS
FISCAL YEAR 2023/2024
Section D
03/27/2024 11:57 AM TRIAL BALANCE REPORT FOR CLAY COUNTY UTILITIES Page: 1/2
User: jwesselman
DB: Ccua PERIOD ENDING 01/31/2024
ACTIVITY FOR
2023-24 BEG. BALANCE MONTH YEAR-TO-DATE END BALANCE
GL NUMBER DESCRIPTION AMENDED BUDGET 10/01/2023 01/31/2024 THRU 01/31/24 01/31/2024
Fund 101 - GENERAL FUND
Fund Equity
WATER CAPACITY
101.401.254.350 WATER CAPACITY CHARGES 11,856,865.36 34,650.00 106,470.00 11,963,335.36
WATER CAPACITY 11,856,865.36 34,650.00 106,470.00 11,963,335.36
SEWER CAPACITY
101.401.254.360 SEWER CAPACITY CHARGES 55,213,975.78 322,017.50 1,015,457.88 56,229,433.66
101.401.254.361 GRANTS 27,658,205.44 0.00 90,572.86 27,748,778.30
SEWER CAPACITY 82,872,181.22 322,017.50 1,106,030.74 83,978,211.96
AWS
101.401.240.000 AWS CIAC 8,498,767.35 91,786.66 341,650.75 8,840,418.10
AWS 8,498,767.35 91,786.66 341,650.75 8,840,418.10
SJRWMD BLACK CREEK
101.401.240.100 SJRWMD Black Creek CIAC 1,445,756.11 7,363.31 23,180.44 1,468,936.55
SJRWMD BLACK CREEK 1,445,756.11 7,363.31 23,180.44 1,468,936.55
WATER MAIN
101.401.254.354 WATER MAIN EXTENSION CHARGE 3,547,145.50 1,473.16 8,333.88 3,555,479.38
WATER MAIN 3,547,145.50 1,473.16 8,333.88 3,555,479.38
SEWER MAIN
101.401.254.364 SEWER MAIN EXTENSION CHARGE 6,030,080.52 10,099.30 16,602.55 6,046,683.07
SEWER MAIN 6,030,080.52 10,099.30 16,602.55 6,046,683.07
FIRE
101.401.254.351 FIRE CAPACITY CHARGES 2,132,781.82 15,810.00 31,620.00 2,164,401.82
FIRE 2,132,781.82 15,810.00 31,620.00 2,164,401.82
WATER TAP IN
101.401.254.352 WATER TAP IN CHARGE 2,479,403.92 1,851.47 36,876.21 2,516,280.13
WATER TAP IN 2,479,403.92 1,851.47 36,876.21 2,516,280.13
SEWER TAP IN
101.401.254.362 SEWER TAP IN CHARGE 2,605,628.70 13,576.73 29,683.24 2,635,311.94
SEWER TAP IN 2,605,628.70 13,576.73 29,683.24 2,635,311.94
WATER CONT PROP
101.401.254.353 WATER CONTRIBUTED ASSETS 61,270,367.19 855,475.20 2,362,408.17 63,632,775.36
WATER CONT PROP 61,270,367.19 855,475.20 2,362,408.17 63,632,775.36
SEWER CONT PROP
101.401.254.363 SEWER CONTRIBUTED ASSETS 122,106,574.53 2,549,175.27 5,224,554.33 127,331,128.86
SEWER CONT PROP 122,106,574.53 2,549,175.27 5,224,554.33 127,331,128.86
DEBT SERVICE
101.401.254.355 DEBT SERVICE CHARGE 1,720,422.96 18,955.00 110,241.50 1,830,664.46
15
03/27/2024 11:57 AM TRIAL BALANCE REPORT FOR CLAY COUNTY UTILITIES Page: 2/2
User: jwesselman
DB: Ccua PERIOD ENDING 01/31/2024
ACTIVITY FOR
2023-24 BEG. BALANCE MONTH YEAR-TO-DATE END BALANCE
GL NUMBER DESCRIPTION AMENDED BUDGET 10/01/2023 01/31/2024 THRU 01/31/24 01/31/2024
Fund 101 - GENERAL FUND
Fund Equity
DEBT SERVICE 1,720,422.96 18,955.00 110,241.50 1,830,664.46
TOTAL FUND EQUITY 306,565,975.18 3,922,233.60 9,397,651.81 315,963,626.99
Total Fund 101 - GENERAL FUND
TOTAL ASSETS 0.00 0.00 0.00 0.00
BEG. FUND BALANCE 369,223,525.35 369,223,525.35
+ NET OF REVENUES & EXPENDITURES
+ FUND BALANCE ADJUSTMENTS 10,182,740.44 10,182,740.44
= ENDING FUND BALANCE 306,565,975.18 3,922,233.60 9,397,651.81 315,963,626.99
+ LIABILITIES 0.00 0.00 0.00 0.00
= TOTAL LIABILITIES AND FUND BALANCE 306,565,975.18 3,922,233.60 9,397,651.81 315,963,626.99
OUT OF BALANCE 0.00 (3,922,233.60) (9,397,651.81) (315,963,626.99)
16
CLAY COUNTY UTILITY AUTHORITY
2023/2024 Alternative Water Supply Surcharges
Beginning October November December January February March April May June July August September Balance
Established 10/1/2015 Balance 2023 2023 2023 2024 2024 2024 2024 2024 2024 2024 2024 2024 9/30/2024
Expenditures:
Job 991 FCOB Stormwater Harvesting Pilot Project 883,128.55 883,128.55
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 3,343,971.00 520,551.78 590,728.56 249,458.91 201,618.69 4,906,328.94
New Development: -
Total Expenditures 6,252,056.61 520,551.78 590,728.56 249,458.91 201,618.69 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 7,814,414.55
Existing Customers:
Revenue:
Surcharge Fund(Existing Customers) 4,816,047.72 59,942.60 61,597.18 61,691.58 61,874.48 5,061,153.56
Connection Charge Fund(Growth) 3,556,606.86 88,008.65 101,083.96 8,912.93 16,301.14 3,770,913.54
Interest Income 40,273.79 40,273.79
Total Revenue 8,412,928.37 147,951.25 162,681.14 70,604.51 78,175.62 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 8,872,340.89
Balance 2,160,871.76 (372,600.53)(428,047.42) (178,854.40) (123,443.07) 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 1,057,926.34
Cash Balance 1,780,096.81
Done in following Month:
Less Construction Costs transferred after month close (722,170.47)
J/E-Adjustment True Up for Move-Ins/Move-Outs
J/E-Interfund Transfer
1,057,926.34
Page D-la
17
CLAY COUNTY UTILITY AUTHORITY
CAPITAL PROJECT BUDGET
REPORT
FISCAL YEAR 2023/2024
Section E
18
Clay County Utility Authority References
Capital Projects Budget Report Prior Years Current Fiscal for Transfers Current Fiscal
Financial Carry Over Current Fiscal Year Year Combined Transfers and Funds Spent @ Job Cost and Year Job Costs
Job Description Job Number Budget Adopted Budget Budgets Amendments 01/31/24 Balances To Fund Amendments 2023/2024
RENEWAL,REPLACEMENT&BETTERMENT
Departmental Capital 100 1,202,917.71 1,275,500.00 2,478,417.71 54,849.00 2,423,568.71 2,478,417.71
Upgrade Lift station 9-Meadowbrook 755 93,844.52 6,155.48 100,000.00 8,077.74 91,922.26 100,000.00
Rehab SP WW Clarifer#1/under drain 1-2 02519RR 1,549,176.20 0.00 1,549,176.20 1,436,025.38 113,150.82 1,549,176.20
Ridgecrest WTP-Replace Sofistart&Crossline Starters with VFD's 20021RR 2,011,228.00 0.00 2,011,228.00 2,011,180.50 47.50 2,011,228.00
Fleming Island Reg.W WTP-2nd BCR Plant,Two Tanks 21010RR 7,200,000.00 1,680,000.00 8,880,000.00 5,005,859.16 3,874,140.84 8,880,000.00
Lift Station#2 Upgrade 21016RR 3,834,146.16 900,000.00 4,734,146.16 1,965,853.84 394,170.08 6,305,829.92 7 6,700,000.00
Ridaught W WTP Upgrades(Install Micro-screen,Grit Removal Equipme 21019RR 2,887,000.00 1,185,000.00 4,072,000.00 3,094,083.99 977,916.01 4,072,000.00
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# 21029RR 2,082,308.00 2,517,692.00 4,600,000.00 544,735.91 4,055,264.09 4,600,000.00
Ridaught WTP-Phase I GST Upgrades 22007RR 54,103.26 54,103.26 54,103.26 0.00 54,103.26
Lift Station#4 Upgrades 22008RR 800,000.00 400,000.00 1,200,000.00 46,443.91 1,153,556.09 1,200,000.00
Lift Station#62 and#67-Rehabilitation 22009RR 320,000.00 900,000.00 1,220,000.00 76,869.25 1,143,130.75 1,220,000.00
Miller WRF Electrical Upgrades&W WTP Upgrades 23004RR 155,005.00 81,000.00 236,005.00 126,347.24 109,657.76 236,005.00
Spencers WTP-Ground Storage&High Service Pump&Electrical Upg 23005RR 237,848.00 3,000,000.00 3,237,848.00 293,122.31 2,944,725.69 3,237,848.00
Pace Island&Fleming Oaks WTP Electrical Upgrades 23007RR 192,107.00 250,000.00 442,107.00 119,113.39 322,993.61 442,107.00
SCADA System 23008RR 250,000.00 250,000.00 500,000.00 48,500.00 451,500.00 500,000.00
Fleming island WRF electrical upgrades/Vault upgrades 23009RR 296,171.00 1,786,190.00 2,082,361.00 113,487.30 1,968,873.70 2,082,361.00
ERP Software Replacement 23010RR 2,843,782.00 1,622,922.00 4,466,704.00 4,027,587.17 439,116.83 4,466,704.00
Upgrade Lift Stations 11,41,69,51 23012RR 158,092.80 500,000.00 658,092.80 151,618.33 506,474.47 658,092.80
Sandridge Road widening from Henley to CR 209 and ForceMain Extens 23015SL 2,040,000.00 2,040,000.00 1,514,301.81 525,698.19 2,040,000.00
Gravity Sewer Lining 24005RR 406,692.68 1,000,000.00 1,406,692.68 0.00 1,406,692.68 1,406,692.68
Keystone Heights-Lakeside Street/Hilltop Street Water Main Rehabilitat 23024RR 237,600.00 237,600.00 21,600.00 216,000.00 237,600.00
Mid-Clay Entrance Road Stabilization 23025RR 50,000.00 50,000.00 30,052.31 19,947.69 50,000.00
Mid-Clay WRF Alternate Driveway 23028RR 1,200,000.00 1,200,000.00 4,209.96 1,195,790.04 1,200,000.00
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
Lift Station Bypass Pump Not Started 200,000.00 200,000.00 0.00 200,000.00 200,000.00
Manhole Rehab Not Started 150,000.00 150,000.00 300,000.00 0.00 300,000.00 300,000.00
Keystone Heights High School WM relocation Not Started 143,000.00 143,000.00 0.00 143,000.00 143,000.00
Water Plant Meters Retrofits 23029RR 108,000.00 300,000.00 408,000.00 26,034.00 381,966.00 408,000.00
FH and Gate Valve replacement 24008RR 105,000.00 210,000.00 315,000.00 0.00 315,000.00 315,000.00
Potable and Reclaimed Water Meter and backflow device replacement 23003RR 0.00 1,600,000.00 1,600,000.00 538,371.09 1,061,628.91 1,600,000.00
Lake Asbury WM Improvements(602 Lake Asbury Road&Aldersgate S 23030RR 1,530,000.00 1,530,000.00 37,557.70 1,492,442.30 1,530,000.00
Southern Baptist Hospital of Florida/cost participation w/development 24001RR 0.00 195,435.28 195,435.28 0.00 I 195,435.28
Keystone Wastewater Treatment Plant-Phase II Construction 24007SP 0.00 500,000.00 500,000.00 0.00 500,000.00 500,000.00
Upgrade Lift Station 20 24003RR 0.00 0.00 125,000.00 0.00 125,000.00 2 125,000.00
Upgrade Lift Station 20&56 Not Started 0.00 500,000.00 500,000.00 (125,000.00) 0.00 375,000.00 2 375,000.00
Plant Generators 21002RR 0.00 500,000.00 500,000.00 0.00 500,000.00 500,000.00
Miller St.W WTP Upgrades Influent Structure,Septage station&Electri Not Started 0.00 375,000.00 375,000.00 0.00 375,000.00 375,000.00
New Lift Station Generators Not Started 0.00 350,000.00 350,000.00 0.00 350,000.00 350,000.00
12"Main Connecting Postmaters WTP to Geneva Lakes WTP along CR1 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
Old Jennings 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
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
Server Lifecycle Replacement Not Started 0.00 0.00 0.00 0.00 0.00
Upgrade Lift Station 98 Not Started 0.00 0.00 0.00 0.00 0.00
Upgrade Lift Stations 43,24,59 Not Started 0.00 0.00 0.00 0.00 0.00
19
X:\Finance\Controllers Folder\Monthly Financial\Monthly Construction Reports\2023-2024\CIP_2024_January.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 01/31/24 Balances To Fund Amendments 2023/2024
Upgrade Lift Station 111 Not Started 0.00 0.00 0.00 0.00 0.00
'SYSTEM EXPANSION
Meadow Lake WTP-New Ground Storage Tank and Electrical Service ul 00983WP 3,149,124.00 3,149,124.00 3,100,903.49 48,220.51 3,149,124.00
Henley Road 12"WM Loop-Sandridge to Small Lake 01119WL 11,258.64 94,758.06 106,016.70 11,258.64 94,758.06 106,016.70
North Middleburg Water&Sewer Extension and Interconnection(Water 02419WL 560,554.67 2,750,000.00 3,310,554.67 422,669.50 2,887,885.17 3,310,554.67
Saratoga Springs WTP-Phase I 03018WP 16,591,000.00 16,591,000.00 16,789,561.07 (198,561.07) 16,591,000.00
CCUA Administrative Building Phase I 21013AD 5,125,089.00 100,000.00 5,225,089.00 2,047,027.03 3,178,061.97 5,225,089.00
Phase III Admin Building Not Started 0.00 0.00 0.00 0.00 0.00
Swimming Penn Creek WM Interconnect 21020WL 2,250,000.00 1,810,000.00 4,060,000.00 2,600,000.00 452,603.92 6,207,396.08 6 6,660,000.00
Ravines to Henly Road Water Main Extension 21023WL 2,250,000.00 2,400,000.00 4,650,000.00 1,476,160.46 3,173,839.54 4,650,000.00
Governor's Park WTP Design and Build 21026WP 5,125,000.00 4,250,000.00 9,375,000.00 625,000.00 2,792,805.93 7,207,194.07 5 10,000,000.00
Peters Creek WTP 2nd GST&3rd Well 21030WP 267,547.26 267,547.26 267,547.26 (0.00) 267,547.26
Peters Creek New Regional WRF 22003SP 46,523,968.83 41,600,000.00 88,123,968.83 41,806,165.13 46,317,803.70 88,123,968.83
CCUA North Campus Driveway 22010AD 786,341.00 786,341.00 109,555.58 676,785.42 786,341.00
LAMPA E/W Interconnect#1 Water(Cathedral Oaks West-Green) 22012WL 1,000,000.00 2,112,000.00 3,112,000.00 2,115,205.95 996,794.05 3,112,000.00
LAMPA E/W Interconnect#1 Wwtr-Reuse(Cathedral Oaks West-Ilk 22013SL 2,000,000.00 4,337,000.00 6,337,000.00 4,339,817.43 1,997,182.57 6,337,000.00
LAMPA E/W Interconnect#2 Water (Cathedral Oaks East-Blue) 22014WL 28,105.29 28,105.29 28,105.29 (0.00) 28,105.29
LAMPA E/W Interconnect#2 Wwtr-Reuse(Cathedral Oaks East-Blu 22015SL 57,964.36 57,964.36 57,964.36 0.00 57,964.36
LAMPA N/S Interconnect#1 Water(SS WTP to Cathedral Oaks West- 22016WL 17,319.95 17,319.95 17,319.95 0.00 17,319.95
LAMPA N/S Interconnect#1 Wwtr-Reuse(SS WTP to Cathedral Oak 22017SL 35,189.76 35,189.76 39,145.26 (3,955.50) 35,189.76
LAMPA N/S Interconnect#2 Water(Feed Mill Rd.-Black) 22018WL 10,298.93 10,298.93 10,298.93 (0.00) 10,298.93
LAMPA N/S Interconnect#2 Wwtr-Reuse (Feed Mill Rd.-Black) 22019SL 20,915.03 20,915.03 20,915.03 0.00 20,915.03
CR 315 Peters Creek Spur(Orange) Not Started 0.00 0.00 0.00 0.00 0.00
Emalyn Place 3 Single Family Units 22021WL 17,000.00 17,000.00 0.00 17,000.00 17,000.00
Postmaster WTP Electrical Upgrades 23001WP 181,657.00 181,657.00 63,579.95 118,077.05 181,657.00
Clay County-College Drive RRR Project 23014WL 35,000.00 35,000.00 0.00 35,000.00 35,000.00
Upsize Mains-Double Branch Cost Share 23018WL 316,169.64 316,169.64 316,169.64 0.00 316,169.64
Knight Boxx/Old Jennings Force Main Extension and Lift Station 56 23019SL 134,978.00 1,465,022.00 1,600,000.00 21,941.94 1,578,058.06 1,600,000.00
Water Service to 3255 Bliss Rd. 23020WL 91,790.21 91,790.21 103,815.71 (12,025.50) 91,790.21
Upsizing Mains fro Bradley Creek to Russell Retreat 23021WL 394,236.58 394,236.58 354,229.37 40,007.21 394,236.58
Water Service to 461 Creighton Rd. 23022WL 71,520.73 71,520.73 71,955.32 (434.59) 71,520.73
Home Depot-Lowes Interconnect 23026WL 23,664.53 23,664.53 22,465.48 1,199.05 23,664.53
Water Service to 879 Creighton Rd. 23027WL 25,000.00 25,000.00 22,545.12 2,454.88 25,000.00
Engineering Cost Allocation 9999999 0.00 0.00 139,734.12 (139,734.12) 0.00
16-inch WM Atlantis to Kindlewood Not Started 500,000.00 500,000.00 0.00 500,000.00 500,000.00
Upsizing pipes to accommodate Rookery GCS Not Started 0.00 466,000.00 466,000.00 0.00 466,000.00 466,000.00
Tanglewood Neighborhood Water Main Relocations Not Started 85,000.00 85,000.00 0.00 85,000.00 85,000.00
CR 218 widening from Pine Tree Lane to Cosmos 22020RR 675,000.00 675,000.00 1,331,879.47 424,394.80 1,582,484.67 8 2,006,879.47
CR 220 widening Baxley to Henley Rd Not Started 250,000.00 510,000.00 760,000.00 0.00 760,000.00 760,000.00
CR 220 widening from Henley to Knightbox Not Started 50,000.00 20,000.00 70,000.00 0.00 70,000.00 70,000.00
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 24009RR 578,000.00 578,000.00 0.00 578,000.00 578,000.00
Infill Projects Not Started 1,361,678.98 100,000.00 1,461,678.98 0.00 1,461,678.98 1,461,678.98
Well Rehab Not Started 0.00 150,000.00 150,000.00 0.00 150,000.00 150,000.00
Lead&Copper GSP replacement Not Started 0.00 60,000.00 60,000.00 0.00 60,000.00 60,000.00
Water Quality Lab Not Started 0.00 0.00 0.00 0.00 0.00
Chemical tanks Not Started 0.00 100,000.00 100,000.00 0.00 100,000.00 100,000.00
Facility Roof Repairs Not Started 0.00 100,000.00 100,000.00 0.00 100,000.00 100,000.00
-Reclaimed Transmission Main-Spencers to Oakleaf Not Started 0.00 0.00 0.00 0.00 0.00
-Reclaimed Transmission Main-Oakleaf to Challenger Not Started 0.00 0.00 0.00 0.00 0.00
-Reclaimed Transmission Main-Old Jennings Rd Bypass Not Started 0.00 0.00 0.00 0.00 20 0.00
X:\Finance\Controllers Folder\Monthly Financial\Monthly Construction Reports\2023-2024\CIP_2024_January.xlsx Page 2 of 3
Clay County Utility Authority References
Capital Projects Budget Report Prior Years Current Fiscal for Transfers Current Fiscal
Financial Carry Over Current Fiscal Year Year Combined Transfers and Funds Spent @ Job Cost and Year Job Costs
Job Description Job Number Budget Adopted Budget Budgets Amendments 01/31/24 Balances To Fund Amendments 2023/2024
-New Pumps-Old Jennings WRF pump station Not Started 0.00 0.00 0.00 0.00 0.00
-Reclaimed Water SCADA Not Started 0.00 530,000.00 530,000.00 0.00 530,000.00 530,000.00
Mid-Clay Rib Recovery pH adjustment evaluation Not Started 0.00 30,000.00 30,000.00 0.00 30,000.00 30,000.00
Evaluate replacement of 16"AC Pipe by Orange Park mall Not Started 0.00 30,000.00 30,000.00 0.00 30,000.00 30,000.00
-Geneva Lake Estates(Watermain-B)7,605 LF 12-inch WM Not Started 0.00 0.00 0.00 0.00 0.00
-Looping Fire Hydrants(Area D)170 LF 12-inch WM Not Started 0.00 0.00 0.00 0.00 0.00
-Looping Fire Hydrants(Area G)35LF of 6-inch WM Not Started 0.00 0.00 0.00 0.00 0.00
-Booster Pump Station Not Started 0.00 0.00 0.00 0.00 0.00
Treatment plant R&R Studies Not Started 0.00 500,000.00 500,000.00 0.00 500,000.00 500,000.00
Fleming BTU#1 Rehab design and construction Not Started 0.00 500,000.00 500,000.00 0.00 500,000.00 500,000.00
Sugar Leaf Farms/cost participation w/development 24004SL 0.00 260,834.63 260,834.63 0.00 3 260,834.63
Jeremy Hollow Subdivision/cost participation w/development 24006WL 0.00 16,487.20 0.00 16,487.20 4 16,487.20
Cost Participation w/Development Projects Not Started 0.00 1,659,369.32 1,659,369.32 (472,757.11) 0.00 1,186,612.21 1,3,4 1,186,612.21
Lift Station 88 Relocation Not Started 0.00 1,200,000.00 1,200,000.00 0.00 1,200,000.00 1,200,000.00
Commercial Meter Change outs Not Started 0.00 75,000.00 75,000.00 0.00 75,000.00 75,000.00
12-inch Wm Keystone RV to Geneva lakes WTP Not Started 0.00 2,300,000.00 2,300,000.00 0.00 2,300,000.00 2,300,000.00
Pier Station E/W WM Extension and Interconnect(State Road 16 and FC Not Started 0.00 50,000.00 50,000.00 0.00 50,000.00 50,000.00
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
'ALTERNATIVE WATER SUPPLY
Purified Water Pilot Study 20022WL 4,769,000.00 2,000,000.00 6,769,000.00 5,030,763.71 1,738,236.29 6,769,000.00
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
Public Access Reuse Storage Not Started 1,822,500.00 1,822,500.00 0.00 1,822,500.00 1,822,500.00
Subtotals 128,704,289.72 96,491,108.86 225,195,398.58 6,522,733.31 102,711,196.07 129,006,935.82 231,718,131.89
Contingency 15,314,551.76 15,314,551.76 (6,522,733.31) 5-8 8,791,818.45
TOTAL CAPITAL EXPENDITURES 240,509,950.34 0.00 240,509,950.34
Construction In Progress 225,195,398.58 102,610,433.59 Not Started 14,957,791.19
Completed Jobs 100,762.48 (52,849.00)Started 225,552,159.15
102,711,196.07 240,509,950.34
21
X:\Finance\Controllers Folder\Monthly Financial\Monthly Construction Reports\2023-2024\CIP_2024_January.xlsx Page 3 of 3
CLAY COUNTY UTILITY AUTHORITY
OPERATING DETAIL BY MONTH
FISCAL YEAR 2023/2024
Section F
22
03/27/2024 02:33 PM REVENUE REPORT FOR CLAY COUNTY UTILITIES Page: 1/1
User: jwesselman
DB: Ccua PERIOD ENDING 01/31/2024
OPERATING REVENUE BUDGET REPORT
ACTIVITY FOR
2023-24 MONTH YTD BALANCE o BDGT
GL NUMBER DESCRIPTION AMENDED BUDGET 01/31/2024 01/31/2024 USED
OPERATING REVENUES
Water Revenues
Water Base Charges
101.401.343.301 RESIDENTIAL WATER BASE CHARGE 7,416,070.00 574,830.91 2,406,660.52 32.45
101.401.343.303 GENERAL SERVICE WATER BASE 1,434,056.00 106,097.65 451,398.25 31.48
101.401.346.303 Commercial Potable Irrigation Base 299,078.00 18,235.74 76,946.50 25.73
Net Water Base Charges 9,149,204.00 699,164.30 2,935,005.27 30.62
Water Use Charges
101.401.344.303 Residential Water Usage Tier 1 3,803,923.00 334,068.52 1,314,359.72 34.55
101.401.344.304 Residential Water Usage Tier 2 2,647,457.00 161,361.41 783,316.90 29.59
101.401.344.305 Residential Water Usage Tier 3 1,110,181.00 45,235.88 284,879.64 25.66
101.401.344.306 Residential Water Usage Tier 4 1,267,451.00 32,349.54 265,050.78 20.91
101.401.345.305 Commercial Water Usage 2,633,109.00 202,354.88 824,224.38 31.30
101.401.346.306 Commercial Potable Irrigation Usage 130,452.00 9,346.28 40,777.96 31.26
101.401.346.307 Commercial Potable Irrigation Usage 234,846.00 16,205.98 77,656.84 33.07
101.401.346.308 Commercial Potable Irrigation Usage 180,017.00 9,880.81 49,775.39 27.65
101.401.346.309 Commercial Potable Irrigation Usage 132,818.00 5,882.40 34,466.71 25.95
Net Water Use Charges 12,140,254.00 816,685.70 3,674,508.32 30.62
Reuse Water Base Charges
101.401.343.601 Reuse Residential Base 3,421,315.00 269,406.96 1,123,491.68 32.84
101.401.343.602 Reuse Commercial Base 337,285.00 25,463.24 105,919.29 31.40
Net Reuse Water Base Charges 3,758,600.00 294,870.20 1,229,410.97 30.62
Reuse Water Usage Charges
101.401.347.403 Reuse Residential Usage Tier 1 1,112,329.00 55,201.94 299,213.73 26.90
101.401.347.404 Reuse Residential Usage Tier 2 292,253.00 10,715.10 68,220.33 23.34
101.401.347.405 Reuse Residential Usage Tier 3 812,616.00 24,852.40 175,830.76 21.64
101.401.347.406 Reuse Commercial Usage Tier 1 125,214.00 5,858.01 29,299.93 23.40
101.401.347.407 Reuse Commercial Usage Tier 2 43,385.00 1,044.30 4,994.57 11.51
101.401.347.408 Reuse Commercial Usage Tier 3 303,936.00 4,677.97 67,065.68 22.07
101.401.349.506 CROSSINGS RECLAIMED WATER CHRG 137,302.00 2,457.00 51,430.60 37.46
Net Reuse Water Usage Charges 2,827,035.00 104,806.72 696,055.60 30.62
Net Water Revenues 27,875,093.00 1,915,526.92 8,534,980.16 30.62
Sewage Revenues
Sewer Base Charges
101.401.343.501 RESIDENTIAL SEWER BASE CHARGE 16,011,289.00 1,233,015.72 5,161,938.71 32.24
101.401.343.504 GENERAL SERVICE SEWER BASE 2,598,137.00 224,524.55 941,591.25 36.24
Net Sewer Base Charges 18,609,426.00 1,457,540.27 6,103,529.96 32.17
Sewer Use Charges
101.401.343.502 RESIDENTIAL SEWER USAGE CHARGE 11,541,975.00 885,077.55 3,567,975.54 30.91
101.401.343.505 GENERAL SERVICE SEWER USAGE 3,718,832.00 309,429.39 1,233,056.85 33.16
101.401.343.506 PORTALET SEWAGE REVENUE 192,000.00 19,357.36 53,271.15 27.75
Net Sewer Use Charges 15,452,807.00 1,213,864.30 4,854,303.54 32.17
Net Sewage Revenues 34,062,233.00 2,671,404.57 10,957,833.50 32.17
Net OPERATING REVENUES 61,937,326.00 4,586,931.49 19,492,813.66 32.17
TOTAL REVENUES - ALL FUNDS 61,937,326.00 4,586,931.49 19,492,813.66 31.47
23
Budgeted vs. Actual - Base & Use Charges, Total
35,000,000
30,000,000
25,000,000
20,000,000
15.11111
15,000,000
10,000,000
5,000,000
0
M
October November December January February March April May June July August September
Actual Base Charges Actual Use Charges Budgeted Base Charges ♦Budgeted Use Charges
24
Operating Revenue
$7,000,000
I.
$6,000,000
$5,000,000
$4,000,000
$3,000,000
$2,000,000 —
$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
$3,000,000 .—
$2,500,000 —
:iii
—
11 . ,&
c
$1,000,000 —1
$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
FISCAL YEAR 2023/2024
Section G
27
03/28/2024 08:48 AM REVENUE AND EXPENDITURE REPORT FOR CLAY COUNTY UTILITIES Page: 1/2
User: jwesselman
DB: Ccua PERIOD ENDING 01/31/2024
CONSTRUCTION DEPARTMENT BUDGET
ACTIVITY FOR
2023-24 MONTH YTD BALANCE ENCUMBERED UNENCUMBERED o BDGT
GL NUMBER DESCRIPTION AMENDED BUDGET 01/31/24 01/31/2024 YEAR-TO-DATE BALANCE USED
INTERNAL BILLINGS
101.401.349.609 BILLINGS TO CCUA-CAPITAL ASSET 526,841.00 16,099.12 23,005.79 0.00 503,835.21 4.37
Net INTERNAL BILLINGS 526,841.00 16,099.12 23,005.79 0.00 503,835.21 4.37
WAGES
101.401.536.128 C/D JOB PAYROLL 0.00 7,665.92 11,382.56 0.00 (11,382.56) 100.00
101.401.536.129 C/D CONTRA JOB PAYROLL 0.00 (7,665.92) (11,382.56) 0.00 11,382.56 100.00
101.502.536.121 WAGES HOURLY 156,165.96 6,306.78 8,779.47 0.00 147,386.49 5.62
Net WAGES (156,165.96) (6,306.78) (8,779.47) 0.00 (147,386.49) 5.62
HEALTH/LIFE INSURANCE
101.502.536.230 EMPLOYEE HEALTH&LIFE INSURANCE 39,012.12 77.09 784.71 0.00 38,227.41 2.01
Net HEALTH/LIFE INSURANCE (39,012.12) (77.09) (784.71) 0.00 (38,227.41) 2.01
RETIREMENT & BENEFITS
101.502.536.220 EMPLOYEE RETIREMENT & BENEFITS 19,956.15 633.81 905.07 165.95 18,885.13 5.37
Net RETIREMENT & BENEFITS (19,956.15) (633.81) (905.07) (165.95) (18,885.13) 5.37
PAYROLL TAXES
101.502.536.210 EMPLOYER FICA PAYROLL TAXES 14,204.51 481.75 658.29 0.00 13,546.22 4.63
Net PAYROLL TAXES (14,204.51) (481.75) (658.29) 0.00 (13,546.22) 4.63
WORKMENS COMPENSATION INS.
101.502.536.240 W/C INSURANCE 4,726.72 166.49 255.02 0.00 4,471.70 5.40
Net WORKMENS COMPENSATION INS. (4,726.72) (166.49) (255.02) 0.00 (4,471.70) 5.40
PROPERTY/LIABILITY INSURANCE
101.502.536.451 PROPERTY INSURANCE-CONSTRUCTION 90,387.00 9,186.55 40,806.77 0.00 49,580.23 45.15
Net PROPERTY/LIABILITY INSURANCE (90,387.00) (9,186.55) (40,806.77) 0.00 (49,580.23) 45.15
OFFICE SUPPLIES
101.502.536.529 SUPPLIES OFFICE 250.00 0.00 0.00 0.00 250.00 0.00
Net OFFICE SUPPLIES (250.00) 0.00 0.00 0.00 (250.00) 0.00
TOOLS & SUPPLIES
101.502.536.407 JOB EQUIPMENT CHARGES 0.00 2,954.50 3,996.50 0.00 (3,996.50) 100.00
101.502.536.527 TOOLS & SUPPLIES 12,700.00 558.22 6,994.10 (23.39) 5,729.29 54.89
Net TOOLS & SUPPLIES (12,700.00) (3,512.72) (10,990.60) 23.39 (1,732.79) 86.36
FUEL, OIL, & REPAIRS
101.502.536.468 EQUIP REPAIR&MAINTENANCE 20,000.00 314.20 1,164.89 1,898.48 16,936.63 15.32
Net FUEL, OIL, & REPAIRS (20,000.00) (314.20) (1,164.89) (1,898.48) (16,936.63) 15.32
TRANSPORTATION
101.502.536.401 TRANSPORTATION EXPENSES 28,000.00 1,698.78 6,846.44 0.00 21,153.56 24.45
Net TRANSPORTATION (28,000.00) (1,698.78) (6,846.44) 0.00 (21,153.56) 24.45
MISCELLANEOUS
101.502.536.221 EMPLOYEE TRAINING & TRAVEL 384.00 0.00 225.00 455.00 (296.00)28 177.08
03/28/2024 08:48 AM REVENUE AND EXPENDITURE REPORT FOR CLAY COUNTY UTILITIES Page: 2/2
User: jwesselman
DB: Ccua PERIOD ENDING 01/31/2024
CONSTRUCTION DEPARTMENT BUDGET
ACTIVITY FOR
2023-24 MONTH YTD BALANCE ENCUMBERED UNENCUMBERED o BDGT
GL NUMBER DESCRIPTION AMENDED BUDGET 01/31/24 01/31/2024 YEAR-TO-DATE BALANCE USED
Net MISCELLANEOUS (384.00) 0.00 (225.00) (455.00) 296.00 177.08
DEPRECIATION
101.401.536.595 CONSTRUCTION R&R (DEPRECIATION 104,385.00 2,304.95 9,219.82 0.00 95,165.18 8.83
Net DEPRECIATION (104,385.00) (2,304.95) (9,219.82) 0.00 (95,165.18) 8.83
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 34,570.00 0.00 0.00 0.00 34,570.00 0.00
Net CONTINGENCY (34,570.00) 0.00 0.00 0.00 (34,570.00) 0.00
TOTAL REVENUES - ALL FUNDS 526,841.00 16,099.12 23,005.79 0.00 503,835.21 4.37
TOTAL EXPENDITURES - ALL FUNDS 526,841.46 24,683.12 80,636.08 2,496.04 443,709.34 15.78
NET OF REVENUES & EXPENDITURES (0.46) (8,584.00) (57,630.29) (2,496.04) 60,125.87 13,070,9
29