Loading...
HomeMy WebLinkAbout11.a EDB 2024-02 Board Financial Package (CONATIM-Dcl. cot/A/ Clay County Utility Authorityworking together to 3176 Old Jennings Road protect public health, Middleburg,FL 32068-3907 conserve our natural Telephone(904)272-5999 resources,and create AintA www.clayutility.org long-term value for our ratepayers. April 11, 2024 To: Board of Supervisors From: Jeffrey Wesselman Re: February 2024 Financial Package I have enclosed the following financial information: A) Comparative Financial Statements for the five months of fiscal years 2023/2024 and 2022/2023. Comparative Balance Sheet Revenue & Expenditure Report Cash-flow Statement B) Cash &Cash Equivalents Report at February 29, 2024 C) Budget Reports for the five 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 February 29, 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$525,904 (8%) over budget due to an unfavorable revenue and favorable expense variance. Operating revenue is$1,292,570 (5%) under budget and Operating expenses are$1,818,474 (9%) under budget. Itemized operating expense variances are in Section C. We gained 758 active (Residential 380, General Service 378)water accounts and 408 active sewer(Residential 377, General Service 31) accounts for the fiscal year 2023/2024 as compared to an increase of 524 active water accounts and an increase of 528 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 04/04/2024 02:10 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 02/28/2023 02/29/2024 *** Assets *** Cash 22,881,535.84 49,354,161.59 Investments 51,013,990.52 71,181,179.56 Accounts Receivable 5,398,810.44 4,853,179.18 Fixed Assets 548,513,775.47 668,976,092.08 Accum. Depreciation (190,349,611.47 (204,458,207.26) Other Assets 2,384,549.43 2,529,794.76 Deferred Outflows 1,613,838.76 1,400,232.32 Total Assets 441,456,888.99 593,836,432.23 *** Liabilities *** Liabilities-ST 19,908,768.28 26,376,947.59 Liabilities-LT (over 1 year) 80,518,569.94 178,401,176.06 Total Liabilities 100,427,338.22 204,778,123.65 *** Fund Balance *** Unassigned 57,795,484.23 62,657,550.17 Investment In Capital Assets 282,869,947.85 326,221,597.87 Total Fund Balance 340,665,432.08 388,879,148.04 Beginning Fund Balance 324,403,223.95 369,223,525.35 Net of Revenues VS Expenditures 364,118.69 179,160.54 Fund Balance Adjustments 16,262,208.13 19,655,622.69 Ending Fund Balance 341,029,550.77 389,058,308.58 Total Liabilities And Fund Balance 441,456,888.99 593,836,432.23 04/04/2024 02:11 PM BALANCE SHEET FOR CLAY COUNTY UTILITIES Page: 1/3 User: jwesselman Period Ending 02/29/2024 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 465.29 411.47 101.401.101.125 '12 BBVA Compass Debt Service 1,757,496.40 403.69 101.401.101.160 Cash-BB&T Operating Account 9,489,949.87 32,010,265.03 101.401.101.161 Cash-BB&T Emergency Account 28,883.05 15,594.70 101.401.101.200 CASH-FSA 12,020.88 18,251.91 101.401.101.329 Debt Stabilization Reserve Unrestricted 963,662.12 1,082,472.42 101.401.101.331 2015/2019 Bond Sinking Fund 3,690,361.06 4,389,572.34 101.401.101.333 SBA - 2001 DEP Loan Debt Service Acct 52,129.09 43,123.06 101.401.101.335 CUSTOMER DEPOSIT FUND 3,792,115.96 3,838,522.12 101.401.101.336 SURPLUS FUND 3,288,855.18 2,316,301.85 101.401.101.337 SELF INSURANCE FUND 525,000.00 525,000.00 101.401.101.338 RENEWAL & REPLACEMENT FUND 230,495.15 402,800.99 101.401.101.340 WATER PLANT FUND (76%) 120,483.96 83,866.82 101.401.101.342 WATER LINE FUND (24%) 35,371.79 177,673.34 101.401.101.343 AWS Cash 2,337,912.19 1,149,713.00 101.401.101.344 SEWER PLANT FUND (53.33%) 1,356,949.47 3,037,972.84 101.401.101.346 SEWER LINE FUND (46.67%) 188,842.01 144,220.85 101.401.101.351 2018 Bond Sinking Fund 175,667.10 115,089.25 101.401.102.100 PETTY CASH FUND 2,905.91 2,905.91 Cash 28,049,566.48 49,354,161.59 Investments 101.401.101.323 Short Term Investments - Surplus 40,593,185.66 40,972,181.19 101.401.101.324 Truist Escrow Investment Account 60,443,265.44 30,208,998.37 Investments 101,036,451.10 71,181,179.56 Accounts Receivable 101.401.115.100 ACCOUNTS RECEIVABLE W&S CUST 1,078,203.10 2,584,515.72 101.401.115.110 A/R CIAC & MISC REPAIR INVS. 1,922,765.10 427,839.32 101.401.115.120 Loans To Customers 37,974.82 49,999.56 101.401.115.121 Loan to Customers Long-term 312,002.83 312,002.83 101.401.115.200 A/R UNBILLED WATER REVENUE 852,819.40 649,831.57 101.401.115.250 A/R Unbilled Reuse Revenue 191,252.91 98,781.17 101.401.115.300 A/R UNBILLED SEWER REVENUE 920,632.60 926,019.66 101.401.115.400 A/R CLEARING ACCOUNT (1,142.20) (2,156.10) 101.401.117.100 ALLOWANCE FOR DOUBTFULL A/R (193,654.55) (193,654.55) Accounts Receivable 5,120,854.01 4,853,179.18 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 510,633,695.66 528,340,656.96 101.401.168.900 Intangible Assets 3,866,031.40 7,498,469.40 101.401.169.900 CONSTRUCTION IN PROGRESS 74,747,287.33 112,627,566.97 Fixed Assets 609,756,413.14 668,976,092.08 Accum. Depreciation 101.401.163.900 ACCUM.DEPRECIATION BUILDINGS (9,748,296.50) (10,104,634.49) 101.401.167.900 ACCUM.DEPR. MACHINERY & EQUIPT (188,471,552.96 (194,353,572.77) Accum. Depreciation (198,219,849.46 (204,458,207.26) Other Assets 101.401.115.150 INTEREST RECEIVABLE 310,102.44 176,792.74 101.401.115.500 PREPAID INSURANCE 1,895.86 1,085,350.74 101.401.115.550 PREPAID W/C INSURANCE (18,257.58) (36,014.56) 101.401.115.575 PREPAID DEP REGULATORY FEES 22,587.47 30,441.62 101.401.115.600 PREPAID MAINTENANCE & EXPENSES 409,949.68 660,057.40 101.401.141.000 INVENTORY 905,601.21 593,061.17 101.401.141.100 UNUSED POSTAGE 22,883.40 20,105.65 Other Assets 1,654,762.48 2,529,794.76 Deferred Outflows 4 04/04/2024 02:11 PM BALANCE SHEET FOR CLAY COUNTY UTILITIES Page: 2/3 User: jwesselman Period Ending 02/29/2024 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 1,400,232.32 Deferred Outflows 1,481,048.06 1,400,232.32 Total Assets 548,879,245.81 593,836,432.23 *** Liabilities *** Liabilities-ST 101.401.202.000 ACCOUNTS PAYABLE 11,066,218.27 9,090,003.51 101.401.202.002 Retainage Payable 1,918,384.83 2,860,886.70 101.401.215.100 ACCRUED INTEREST 1,450,132.97 1,470,575.76 101.401.216.100 ACCRUED WAGES PAYABLE 217,379.05 159,139.72 101.401.216.200 ACCRUED SICK, VACATION PAYABLE 860,654.35 556,989.03 101.401.217.100 EMPLOYEE FIT,FICA,MEDICARE W/H 82,469.57 54,783.84 101.401.217.200 FLORIDA UNEMPLOYMENT/ABANDONED PROP 0.00 28,380.13 101.401.217.300 Employee Fund Withheld 2,076.48 1,965.50 101.401.217.500 ACCRUED PENSION DUE 107,803.34 71,612.88 101.401.217.600 ACCRUED W/C INS. DUE 26,627.43 17,688.39 101.401.218.100 MISC W/H (87.55) (272.35) 101.401.218.250 LIFE INSURANCE (1,073.85) (3,016.13) 101.401.218.703 HMO/PPO (787.67) (9,242.03) 101.401.218.705 DENTAL (297.13) 166.53 101.401.218.706 VISION (377.78) (525.65) 101.401.218.707 ANCILLARY 5,705.04 11,814.68 101.401.218.900 ACCRUED ELECTRIC EXPENSE DUE 129,063.77 129,063.77 101.401.220.100 BOND DEPOSITS 110,871.10 153,119.77 101.401.220.150 CLEANING WATER DEPOSITS 145,499.72 150,213.58 101.401.220.175 W&S CUSTOMER DEPOSITS 3,801,466.06 3,842,321.06 101.401.220.180 DUE TO LEND A HELPING HAND 465.29 387.38 101.401.220.185 Refundable Development Agreements 4,608.41 8,380.16 101.401.223.100 DEFERRED REVENUES WATER 127,157.00 206,098.17 101.401.223.200 DEFERRED REVENUE SEWER 264,667.81 429,689.63 101.401.223.300 Deferred Reuse Revenue 52,959.80 86,970.00 101.401.229.200 JAX PUBLIC SERV.TAX COLLECTED 266.46 346.53 101.401.229.201 Keystone Public Service Tax 32.75 30.88 101.401.232.700 CURRENT BOND PRINCIPAL DUE 7,059,376.15 7,059,376.15 Liabilities-ST 27,431,261.67 26,376,947.59 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 10,147,814.41 101.401.232.574 Suntrust 2019 Loan & Refinance 38,165,000.00 38,165,000.00 101.401.232.575 2023 Truist Revenue Bond 75,000,000.00 75,000,000.00 101.401.232.576 2024 Webster Rev Bond 0.00 30,000,000.00 101.401.232.586 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) 152,224,458.79 178,401,176.06 Total Liabilities 179,655,720.46 204,778,123.65 *** 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 CIAO 8,498,767.35 8,934,694.48 101.401.240.100 SJRWMD Black Creek CIAC 1,445,756.11 1,477,387.90 101.401.254.350 WATER CAPACITY CHARGES 11,856,865.36 12,000,840.02 5 04/04/2024 02:11 PM BALANCE SHEET FOR CLAY COUNTY UTILITIES Page: 3/3 User: jwesselman Period Ending 02/29/2024 DB: Ccua Fund 101 GENERAL FUND Current Year GL Number Description Beg. Balance Balance *** Fund Balance *** 101.401.254.351 FIRE CAPACITY CHARGES 2,132,781.82 2,180,211.82 101.401.254.352 WATER TAP IN CHARGE 2,479,403.92 2,522,903.73 101.401.254.353 WATER CONTRIBUTED ASSETS 61,270,367.19 66,756,886.60 101.401.254.354 WATER MAIN EXTENSION CHARGE 3,547,145.50 3,569,705.11 101.401.254.355 DEBT SERVICE CHARGE 1,720,422.96 1,833,213.10 101.401.254.360 SEWER CAPACITY CHARGES 55,213,975.78 56,578,649.92 101.401.254.361 GRANTS 27,658,205.44 27,748,778.30 101.401.254.362 SEWER TAP IN CHARGE 2,605,628.70 2,653,464.19 101.401.254.363 SEWER CONTRIBUTED ASSETS 122,106,574.53 133,891,594.46 101.401.254.364 SEWER MAIN EXTENSION CHARGE 6,030,080.52 6,073,268.24 Investment In Capital Assets 306,565,975.18 326,221,597.87 Total Fund Balance 369,223,525.35 388,879,148.04 Beginning Fund Balance 369,223,525.35 Net of Revenues VS Expenditures 179,160.54 Fund Balance Adjustments 19,655,622.69 Ending Fund Balance 389,058,308.58 Total Liabilities And Fund Balance 593,836,432.23 04/04/2024 10:48 AM REVENUE AND EXPENDITURE REPORT FOR CLAY COUNTY UTILITIES Page: 1/1 User: jwesselman DB: Ccua PERIOD ENDING 02/29/2024 YTD BALANCE YTD BALANCE GL NUMBER DESCRIPTION 02/28/2023 02/29/2024 Fund 101 - GENERAL FUND WATER REVENUES 9,596,592.32 10,531,120.23 SEWER REVENUES 12,310,541.81 13,677,848.90 MISCELLANEOUS REVENUES 882,933.75 763,870.46 INTEREST UNRESTRICTED 387,554.04 398,666.38 INTEREST RESTRICTED 0.00 672,437.93 SALE OF ASSETS 10,100.00 0.00 CONSTRUCTION INCOME 3,781.98 40,513.01 TOTAL REVENUES 23,191,503.90 26,084,456.91 BAD DEBT (2,206.95) (59.33) COMMUNICATION 163,050.26 162,963.72 DUE IN LIEU OF TAXES 985,821.04 1,089,403.61 ELECTRIC & FUEL EXPENSES 1,339,924.44 944,899.52 MISCELLANEOUS EXPENSES 125,724.54 456,816.68 PROPERTY & LIABILITY INSURANCE 426,096.72 781,955.00 PROFESSIONAL SERVICES 367,922.17 176,796.30 SLUDGE TREATMENT & DISPOSAL 1,044,222.30 1,160,270.44 SUBCONTRACTORS 1,400,069.36 1,033,191.11 SUPPLIES 2,201,885.89 3,076,136.23 TRANSPORTATION 222,634.80 287,395.78 WAGES & RELATED EXPENSES 7,906,877.80 8,406,591.27 DEPRECIATION 5,677,654.18 6,226,833.02 INTEREST EXPENSE 900,798.10 1,961,661.28 CONSTRUCTION EXPENSE 66,910.56 100,141.74 DEBT ISSUANCE COSTS 0.00 40,300.00 TOTAL EXPENDITURES 22,827,385.21 25,905,296.37 Fund 101 - GENERAL FUND: TOTAL REVENUES 23,191,503.90 26,084,456.91 TOTAL EXPENDITURES 22,827,385.21 25,905,296.37 NET OF REVENUES & EXPENDITURES 364,118.69 179,160.54 TOTAL REVENUES - ALL FUNDS 23,191,503.90 26,084,456.91 TOTAL EXPENDITURES - ALL FUNDS 22,827,385.21 25,905,296.37 NET OF REVENUES & EXPENDITURES 364,118.69 179,160.54 7 CLAY COUNTY UTILITY AUTHORITY STATEMENTS OF CASH FLOWS FOR THE FIVE MONTHS ENDED FEBRUARY 28,2023 AND 2024 February 28,2023 February 29,2024 Cash flows from operating activities $ 3,772,601 $ 5,625,961 Net cash provided by operating activities 3,772,601 5,625,961 Cash flows from capital and related financing activities Proceeds from issuance of bonds and loans - 30,000,000 Principal paid on long-term debt (3,861,283) (3,823,283) Interest paid on long-term debt (1,008,000) (1,860,403) Payments to acquire and construct plant property (13,081,901) (41,948,140) Capital contributions 3,751,237 2,293,510 Grants 1,399,594 90,573 Net cash used in capital and related financing activities (12,800,353) (15,247,742) Cash flows from investing activities Purchases of investments (386,008) (1,144,728) Sales of investments 2,000,000 31,000,000 Interest income 387,554 1,071,104 Net cash provided by investing activities 2,001,546 30,926,376 Net increase(decrease)in cash and cash equivalents (7,026,206) 21,304,595 Cash and cash equivalents,beginning of period 29,907,741 28,049,566 Cash and cash equivalents,end of period $ 22,881,536 $ 49,354,162 Reconciliation of operating income to net cash provided by operating activities Cash flows from operating activities Operating income $ 867,263 $ 1,069,718 Adjustments to reconcile operating income to net cash provided by operating activities: Depreciation expense 5,688,270 6,238,358 Changes in assets and liabilities Decrease(Increase)in accounts receivable (515,112) 267,675 Decrease(Increase)in prepaid items and inventory (1,310,719) (1,008,342) Decrease(Increase)in notes/interest receivable 36,041 133,310 Increase(Decrease)in accounts payable (1,368,280) (1,029,941) Increase(Decrease)in accrued expenses 34,303 (410,607) Increase(Decrease)in unearned revenue 254,423 277,973 Increase(Decrease)in customer deposits 86,413 87,818 Total adjustments 2,905,338 4,556,243 Net cash provided by operating activities $ 3,772,601 $ 5,625,961 Supplemental schedule of noncash investing,capital,and financing activities Utility plant property contributed by developers $ 11,111,377 $ 17,271,539 8 Cumulative Cash Flow $160,000,000 $140,000,000 $120,000,000 $100,000,000 $80,000,000 I I $60,000,000 $40,000,000 $20,000,000 I I $0 L� LL 5)' LL yti ;19' LL tiL LL LL 5,)) 5,)) 53) 53) 5) '1?) 5%) 53) 5?) 5?) 53) 'ti3 Lb Lb lac Pic �aJ ��� � P�� �eQ p °J O �a <<eia 4\at Q? a\ PJ° cDeQ Oc'C Oe° a� ‘<l° Cash ,F Investments CLAY COUNTY UTILITY AUTHORITY CASH AND CASH EQUIVALENTS REPORT As of February 29, 2024 BB&T Ameris SBA Investments Total Lend A Helping Hand Fund $411 $411 Operating Accounts ** $32,010,265 $32,010,265 FSA Account $18,252 $18,252 Emergency Accounts $15,595 $15,595 Petty Cash $2,906 $2,906 Total Operating Funds $32,047,018 $32,047,018 Public Funds Now: Water Plant Connection Fund $83,867 * $83,867 R Water Line Connection Fund $177,673 * $177,673 R Sewer Plant Connection Fund $3,037,973 * $3,037,973 R Sewer Lines Connection Fund $144,221 * $144,221 R Alternative Water Supply Fund $1,149,713 * $1,149,713 R Renewal&Replacement Fund $402,801 * $402,801 R Debt Stabilization and Reserve Account_Unrestricted $1,082,472 * - - $1,082,472 Truist Escrow Investment Account $30,208,998 $30,208,998 R Surplus Fund $1,657,669 $442,540 $113,665 $40,972,181 $43,186,055 Available For Construction $7,736,390 $442,540 $113,665 $71,181,180 $79,473,774 Debt Service Sinking Funds: 2007A Bond Sinking Fund $4,389,572 * $4,389,572 R DEP Loan Debt Service Sinking Acct $43,123 * $43,123 R BBVA Compass Loan Sinking Funds $404 * $404 R 2018 Bond Sinking Fund $115,089 * $115,089 R Debt Stabilization and Reserve Account_Restricted Letter of Credit_Financial Responsible Officer $102,428 $102,428 R Customer Deposits&Self Insurance Fund Customer Deposits - * $3,838,522 $3,838,522 R Self Insurance Fund_Sewage Backups * Health Insurance - * $500,000 $500,000 Unemployment * $25,000 $25,000 TOTAL Funds $4,650,616 $4,363,522 - - $9,014,138 TOTAL CASH&CASH EQUIVALENTS $44,434,435 $4,806,062 $113,665 $71,181,180 $120,535,341 Investment Accounts Maturity Date Balance APY US Bank Various $40,972,181 2.56% Truist Escrow Investment Account Monthly $30,208,998 3.55% $71,181,180 * BB&T Public Funds Money Checking Accounts $10,626,909 0.25% BB&T Public Funds Money Checking Accounts $32,010,265 0.25% Ameris Public Funds Money Checking Accounts $4,806,062 0.30% SBA $113,665 4.84% Construction Balance $79,473,774 Operating Cash $30,010,265 Available Construction Balance: $109,484,039 "R"indicates fund is Restricted by Bond Resolution,Enabling Legislation or Board Resolution. Section B Printed 4/1/2024 CLAY COUNTY UTILITY AUTHORITY BUDGET REPORTS FISCAL YEAR 2023/2024 Section C 04/04/2024 REVENUE AND EXPENDITURE REPORT FOR CLAY COUNTY UTILITIES PERIOD ENDING 02/29/2024 OPERATING BUDGET REPORT 2023-24 YTD BALANCE AVAILABLE %BDGT GL NUMBER DESCRIPTION AMENDED BUDGET 02/29/2024 BALANCE USED OPERATING REVENUES Water Revenues Net Water Base Charges 9,149,204.00 3,663,232.57 5,485,971.43 40.04% Net Water Use Charges 12,140,254.00 4,508,460.57 7,631,793.43 37.14% Net Reuse Water Base Charges 3,758,600.00 1,531,760.20 2,226,839.80 40.75% Net Reuse Water Usage Charges 2,827,035.00 827,666.89 1,999,368.11 29.28% Net Water Revenues 27,875,093.00 10,531,120.23 17,343,972.77 37.78% Sewage Revenues Net Sewer Base Charges 18,609,426.00 7,597,345.50 11,012,080.50 40.83% Net Sewer Use Charges 15,452,807.00 6,080,503.40 9,372,303.60 39.35% Net Sewage Revenues 34,062,233.00 13,677,848.90 20,384,384.10 40.16% Other Revenues Net Miscellaneous 1,948,323.00 763,870.46 1,184,452.54 39.21% Net Other Revenues 1,948,323.00 763,870.46 1,184,452.54 39.21% Net OPERATING REVENUES 63,885,649.00 24,972,839.59 38,912,809.41 39.09% INTEREST INCOME Net Unrestricted 853,228.74 398,666.38 454,562.36 46.72% Net Restricted 2,396.82 672,437.93 (670,041.11) 28055.42% Net INTEREST INCOME 855,625.56 1,071,104.31 (215,478.75) 125.18% OPERATING EXPENSES Net Bad Debt Expenses 500.00 (59.33) 559.33 -11.87% Net Wage Related Expenses 5,677,562.66 2,400,076.95 3,277,485.71 42.27% Net Communication Expenses 445,190.00 162,963.72 282,226.28 36.61% Net Due in Lieu of Taxes 2,787,180.00 1,089,403.61 1,697,776.39 39.09% Net Electric&Fuel Expenses 3,424,866.00 944,899.52 2,479,966.48 27.59% Net Miscellaneous Expenses 508,598.00 456,816.68 51,781.32 89.82% Net Property&Liability Insurance 1,715,193.00 781,955.00 933,238.00 45.59% Net Professional Services 1,372,189.24 284,507.81 1,087,681.43 20.73% Net Sludge Treatment&Disposal 2,805,750.00 1,160,270.44 1,645,479.56 41.35% Net Subcontractors 5,264,150.56 1,011,132.83 4,253,017.73 19.21% Net Supplies 6,221,646.64 3,076,136.23 3,145,510.41 49.44% Net Transportation Expenses 732,940.00 287,395.78 445,544.22 39.21% Net Wage Expense 14,855,843.19 5,920,861.09 8,934,982.10 39.86% Net OPERATING EXPENSES 45,811,609.29 17,576,360.33 28,235,248.96 38.37% NON-OPERATING EXPENSES Net Depreciation Expense 13,615,661.00 6,226,833.02 7,388,827.98 45.73% Net Interest Expense 2,914,754.00 1,961,661.28 953,092.72 67.30% Net Loss(Gain)on Sale of Assets 0.00 0.00 0.00 100.00% Net NON-OPERATING EXPENSES 16,530,415.00 8,228,794.30 8,301,620.70 49.78% Net CONSTRUCTION EXPENSES 526,841.46 100,141.74 426,699.72 19.01% Net CONSTRUCTION INCOME 526,841.00 40,513.01 486,327.99 7.69% Net CONTINGENCY 775,383.00 0.00 775,383.00 0.00% TOTAL REVENUES-ALL FUNDS 65,268,115.56 26,084,456.91 39,183,658.65 39.97% TOTAL EXPENDITURES-ALL FUNDS 63,644,248.75 25,905,296.37 37,738,952.38 40.70% NET OF REVENUES&EXPENDITURES 1,623,866.81 179,160.54 1,444,706.27 11.03% 12 04/04/2024 02:21 PM EXPENDITURE REPORT FOR CLAY COUNTY UTILITIES Page: 1/1 User: jwesselman DB: Ccua PERIOD ENDING 02/29/2024 OPERATING EXPENSE BUDGET REPORT 2023-24 YTD BALANCE AVAILABLE o BDGT GL NUMBER DESCRIPTION AMENDED BUDGET 02/29/2024 BALANCE USED Net WAGES & TEMP. LABOR 15,267,916.43 6,029,252.60 9,238,663.83 39.49 Net CAPITALIZED WAGES 156,165.96 15,543.76 140,622.20 9.95 Net HEALTH & LIFE INSURANCE 2,939,805.48 1,195,205.85 1,744,599.63 40.66 Net PENSION & BENEFITS 1,536,295.62 676,071.84 860,223.78 44.01 Net PAYROLL TAXES 1,077,965.81 436,860.86 641,104.95 40.53 Net W/C INSURANCE 201,395.25 97,256.78 104,138.47 48.29 Net PROPERTY & LIABILITY INSURANCE 1,805,580.00 831,867.01 973,712.99 46.07 Net TRANSPORTATION 760,940.00 295,631.05 465,308.95 38.85 Net RENTAL EXPENSE 62,767.00 12,652.56 50,114.44 20.16 Net COMMUNICATION EXPENSES 445,190.00 162,963.72 282,226.28 36.61 Net ELECTRIC & FUEL WATER PLANTS 1,057,800.00 268,702.61 789,097.39 25.40 Net ELECTRIC & FUEL LIFT STATIONS 540,000.00 151,229.46 388,770.54 28.01 Net ELECTRIC & FUEL SEWAGE PLANTS 1,781,000.00 509,461.48 1,271,538.52 28.61 Net ELECTRIC AT OFFICE 46,066.00 15,505.97 30,560.03 33.66 Net CHEMICALS FOR WATER 245,000.00 117,201.18 127,798.82 47.84 Net CHEMICALS FOR SEWAGE 998,000.00 508,421.82 489,578.18 50.94 Net SUPPLIES FOR WATER 1,462,375.00 1,078,299.00 384,076.00 73.74 Net SUPPLIES FOR SEWAGE 1,340,000.00 726,823.56 613,176.44 54.24 Net OFFICE SUPPLIES 2,189,221.64 659,320.37 1,529,901.27 30.12 Net ENGINEERING EXPENSES 272,200.00 79,862.64 192,337.36 29.34 Net LEGAL EXPENSES 661,000.00 71,249.24 589,750.76 10.78 Net AUDIT EXPENSES 34,500.00 27,500.00 7,000.00 79.71 Net SUBCONTRACTORS-WATER 1,500,040.00 246,569.35 1,253,470.65 16.44 Net SUBCONTRACTORS-SEWAGE 1,774,800.00 277,891.51 1,496,908.49 15.66 Net SUBCONTRACTORS-GENERAL 2,004,210.56 479,854.23 1,524,356.33 23.94 Net SLUDGE TREATMENT & DISPOSAL 2,805,750.00 1,160,270.44 1,645,479.56 41.35 Net BAD DEBT EXPENSE 500.00 (59.33) 559.33 (11.87) Net MISCELLANEOUS 445,831.00 444,164.12 1,666.88 99.63 Net DUE IN LIEU OF TAXES 2,787,180.00 1,089,403.61 1,697,776.39 39.09 Net CONTINGENCY 809,953.00 0.00 809,953.00 0.00 TOTAL EXPENDITURES - ALL FUNDS 47,009,448.75 17,664,977.29 29,344,471.46 37.58 13 CLAY COUNTY UTILITY AUTHORITY CIAC REPORTS FISCAL YEAR 2023/2024 Section D 04/04/2024 02:23 PM TRIAL BALANCE REPORT FOR CLAY COUNTY UTILITIES Page: 1/2 User: jwesselman DB: Ccua PERIOD ENDING 02/29/2024 ACTIVITY FOR 2023-24 BEG. BALANCE MONTH YEAR-TO-DATE END BALANCE GL NUMBER DESCRIPTION AMENDED BUDGET 10/01/2023 02/29/2024 THRU 02/29/24 02/29/2024 Fund 101 - GENERAL FUND Fund Equity WATER CAPACITY 101.401.254.350 WATER CAPACITY CHARGES 11,856,865.36 37,504.66 143,974.66 12,000,840.02 WATER CAPACITY 11,856,865.36 37,504.66 143,974.66 12,000,840.02 SEWER CAPACITY 101.401.254.360 SEWER CAPACITY CHARGES 55,213,975.78 349,216.26 1,364,674.14 56,578,649.92 101.401.254.361 GRANTS 27,658,205.44 0.00 90,572.86 27,748,778.30 SEWER CAPACITY 82,872,181.22 349,216.26 1,455,247.00 84,327,428.22 AWS 101.401.240.000 AWS CIAC 8,498,767.35 94,276.38 435,927.13 8,934,694.48 AWS 8,498,767.35 94,276.38 435,927.13 8,934,694.48 SJRWMD BLACK CREEK 101.401.240.100 SJRWMD Black Creek CIAC 1,445,756.11 8,451.35 31,631.79 1,477,387.90 SJRWMD BLACK CREEK 1,445,756.11 8,451.35 31,631.79 1,477,387.90 WATER MAIN 101.401.254.354 WATER MAIN EXTENSION CHARGE 3,547,145.50 14,225.73 22,559.61 3,569,705.11 WATER MAIN 3,547,145.50 14,225.73 22,559.61 3,569,705.11 SEWER MAIN 101.401.254.364 SEWER MAIN EXTENSION CHARGE 6,030,080.52 26,585.17 43,187.72 6,073,268.24 SEWER MAIN 6,030,080.52 26,585.17 43,187.72 6,073,268.24 FIRE 101.401.254.351 FIRE CAPACITY CHARGES 2,132,781.82 15,810.00 47,430.00 2,180,211.82 FIRE 2,132,781.82 15,810.00 47,430.00 2,180,211.82 WATER TAP IN 101.401.254.352 WATER TAP IN CHARGE 2,479,403.92 6,623.60 43,499.81 2,522,903.73 WATER TAP IN 2,479,403.92 6,623.60 43,499.81 2,522,903.73 SEWER TAP IN 101.401.254.362 SEWER TAP IN CHARGE 2,605,628.70 18,152.25 47,835.49 2,653,464.19 SEWER TAP IN 2,605,628.70 18,152.25 47,835.49 2,653,464.19 WATER CONT PROP 101.401.254.353 WATER CONTRIBUTED ASSETS 61,270,367.19 3,124,111.24 5,486,519.41 66,756,886.60 WATER CONT PROP 61,270,367.19 3,124,111.24 5,486,519.41 66,756,886.60 SEWER CONT PROP 101.401.254.363 SEWER CONTRIBUTED ASSETS 122,106,574.53 6,560,465.60 11,785,019.93 133,891,594.46 SEWER CONT PROP 122,106,574.53 6,560,465.60 11,785,019.93 133,891,594.46 DEBT SERVICE 15 04/04/2024 02:23 PM TRIAL BALANCE REPORT FOR CLAY COUNTY UTILITIES Page: 2/2 User: jwesselman DB: Ccua PERIOD ENDING 02/29/2024 ACTIVITY FOR 2023-24 BEG. BALANCE MONTH YEAR-TO-DATE END BALANCE GL NUMBER DESCRIPTION AMENDED BUDGET 10/01/2023 02/29/2024 THRU 02/29/24 02/29/2024 Fund 101 - GENERAL FUND Fund Equity 101.401.254.355 DEBT SERVICE CHARGE 1,720,422.96 2,548.64 112,790.14 1,833,213.10 DEBT SERVICE 1,720,422.96 2,548.64 112,790.14 1,833,213.10 TOTAL FUND EQUITY 306,565,975.18 10,257,970.88 19,655,622.69 326,221,597.87 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 21,069,597.54 21,069,597.54 = ENDING FUND BALANCE 306,565,975.18 10,257,970.88 19,655,622.69 326,221,597.87 + LIABILITIES 0.00 0.00 0.00 0.00 = TOTAL LIABILITIES AND FUND BALANCE 306,565,975.18 10,257,970.88 19,655,622.69 326,221,597.87 OUT OF BALANCE 0.00 (10,257,970.88) (19,655,622.69) (326,221,597.87) 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 3,343,971.00 520,551.78 590,728.56 249,458.91 201,618.69 211,249.70 5,117,578.64 New Development: - Total Expenditures 6,252,056.61 520,551.78 590,728.56 249,458.91 201,618.69 211,249.70 0.00 0.00 0.00 0.00 0.00 0.00 0.00 8,025,664.25 Existing Customers: Revenue: Surcharge Fund(Existing Customers) 4,816,047.72 59,942.60 61,597.18 61,691.58 61,874.48 61,909.88 5,123,063.44 Connection Charge Fund(Growth) 3,556,606.86 88,008.65 101,083.96 8,912.93 16,301.14 29,876.78 3,800,790.32 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 91,786.66 0.00 0.00 0.00 0.00 0.00 0.00 0.00 8,964,127.55 Balance 2,160,871.76 (372,600.53)(428,047.42) (178,854.40) (123,443.07) (119,463.04) 0.00 0.00 0.00 0.00 0.00 0.00 0.00 938,463.30 Cash Balance 1,149,713.00 Done in following Month: Less Construction Costs transferred after month close (211,249.70) J/E-Adjustment True Up for Move-Ins/Move-Outs J/E-Interfund Transfer 938,463.30 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 Carry Over Current Fiscal Year Year Combined Transfers and Funds Spent @ Job Cost and Year Job Costs Job Description Budget Adopted Budget Budgets Amendments I 02/29/24 Balances To Fund Amendments 2023/2024 I RENEWAL,REPLACEMENT&BETTERMENT Departmental Capital 1,202,917.71 1,275,500.00 2,478,417.71 245,513.67 2,232,904.04 2,478,417.71 Upgrade Lift station 9-Meadowbrook 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 1,549,176.20 0.00 1,549,176.20 1,436,025.38 113,150.82 1,549,176.20 Ridgecrest WTP-Replace Softstart&Crossline Starters with VFD's 2,011,228.00 0.00 2,011,228.00 2,011,180.50 47.50 2,011,228.00 Fleming Island Reg.WWTP-2nd BCR Plant,Two Tanks 7,200,000.00 1,680,000.00 8,880,000.00 5,431,465.16 3,448,534.84 8,880,000.00 Lift Station#2&#3 Upgrade 3,834,146.16 900,000.00 4,734,146.16 1,965,853.84 484,105.08 6,215,894.92 7 6,700,000.00 Ridaught WWTP Upgrades(Install Micro-screen,Grit Removal Equipme 2,887,000.00 1,185,000.00 4,072,000.00 3,354,872.94 717,127.06 4,072,000.00 Meadowbrook Well Rehab 366,895.00 366,895.00 0.00 366,895.00 366,895.00 Meadowbrook WTP Upgrades-(GST#3 repair,Transfer switch,GST#: 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 54,103.26 54,103.26 54,103.26 0.00 54,103.26 Lift Station#4 Upgrades 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 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&WWTP Upgrades 155,005.00 81,000.00 236,005.00 151,906.04 84,098.96 236,005.00 Spencers WTP-Ground Storage&High Service Pump&Electrical Upg 237,848.00 3,000,000.00 3,237,848.00 297,829.82 2,940,018.18 3,237,848.00 Pace Island&Fleming Oaks WTP Electrical Upgrades 192,107.00 250,000.00 442,107.00 119,113.39 322,993.61 442,107.00 SCADA System 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 296,171.00 1,786,190.00 2,082,361.00 113,754.97 1,968,606.03 2,082,361.00 ERP Software Replacement 2,843,782.00 1,622,922.00 4,466,704.00 4,060,075.92 406,628.08 4,466,704.00 Upgrade Lift Stations 11,41,69,51 158,092.80 500,000.00 658,092.80 169,314.37 488,778.43 658,092.80 Sandridge Road widening from Henley to CR 209 and ForceMain Extens 2,040,000.00 2,040,000.00 1,514,301.81 525,698.19 2,040,000.00 Gravity Sewer Lining 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 Rehabilita 237,600.00 237,600.00 21,600.00 216,000.00 237,600.00 Mid-Clay Entrance Road Stabilization 50,000.00 50,000.00 30,052.31 19,947.69 50,000.00 Mid-Clay WRF Alternate Driveway 1,200,000.00 1,200,000.00 8,419.92 1,191,580.08 1,200,000.00 Ravines Off-Site Mains-Middleburg W&S Extensions 1,238,000.00 1,238,000.00 0.00 1,238,000.00 1,238,000.00 Lift Station Bypass Pump 200,000.00 200,000.00 0.00 200,000.00 200,000.00 Manhole Rehab 150,000.00 150,000.00 300,000.00 0.00 300,000.00 300,000.00 Keystone Heights High School WM relocation 143,000.00 143,000.00 0.00 143,000.00 143,000.00 Water Plant Meters Retrofits 108,000.00 300,000.00 408,000.00 73,086.73 334,913.27 408,000.00 FH and Gate Valve replacement 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 0.00 1,600,000.00 1,600,000.00 590,747.02 1,009,252.98 1,600,000.00 Lake Asbury WM Improvements(602 Lake Asbury Road&Aldersgate St.) 1,530,000.00 1,530,000.00 58,397.42 1,471,602.58 1,530,000.00 Southern Baptist Hospital of Florida/cost participation w/development 0.00 195,435.28 195,435.28 0.00 1 195,435.28 Keystone Wastewater Treatment Plant-Phase II Construction 0.00 500,000.00 500,000.00 0.00 500,000.00 500,000.00 Upgrade Lift Station 20 0.00 0.00 125,000.00 3,230.85 121,769.15 2 125,000.00 Upgrade Lift Station 20&56 0.00 500,000.00 500,000.00 (125,000.00) 0.00 375,000.00 2 375,000.00 Plant Generators 0.00 500,000.00 500,000.00 0.00 500,000.00 500,000.00 Miller St.WWTP Upgrades Influent Structure,Septage station&Electric 0.00 375,000.00 375,000.00 0.00 375,000.00 375,000.00 New Lift Station Generators 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 CR2 0.00 0.00 0.00 0.00 0.00 12"WM Extension Hwy.100 to Brooklyn Bay Rd.(Keystone) 0.00 0.00 0.00 0.00 0.00 6"WM Extension Woodland Dr.to Payne Rd.via SR21 0.00 0.00 0.00 0.00 0.00 Old Jennings WTP Electrical Upgrade 0.00 0.00 0.00 0.00 0.00 Tanglewood Electrical Upgrade 0.00 0.00 0.00 0.00 0.00 Orange Park South Electrical Upgrade 0.00 0.00 0.00 0.00 0.00 Ridaught WRF Electrical Upgrades 0.00 0.00 0.00 0.00 0.00 19 X:\Finance\Controllers Folder\Monthly Financial\Monthly Construction Reports\2023-2024\CIP_2024_February.xlsx Page 1 of 3 Clay County Utility Authority References Capital Projects Budget Report Prior Years Current Fiscal for Transfers Current Fiscal Carry Over Current Fiscal Year Year Combined Transfers and Funds Spent @ Job Cost and Year Job Costs Job Description Budget Adopted Budget Budgets Amendments 02/29/24 Balances To Fund Amendments 2023/2024 Spencer's WRF Electrical Upgrades 0.00 0.00 0.00 0.00 0.00 Oakleaf WTP Electrical Upgrades 0.00 0.00 0.00 0.00 0.00 Server Lifecycle Replacement 0.00 0.00 0.00 0.00 0.00 Upgrade Lift Station 98 0.00 0.00 0.00 0.00 0.00 Upgrade Lift Stations 43,24,59 0.00 0.00 0.00 0.00 0.00 Upgrade Lift Station 111 0.00 0.00 0.00 0.00 0.00 SYSTEM EXPANSION Meadow Lake WTP-New Ground Storage Tank and Electrical Service up 3,149,124.00 3,149,124.00 3,124,282.61 24,841.39 3,149,124.00 Henley Road 12"WM Loop-Sandridge to Small Lake 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 560,554.67 2,750,000.00 3,310,554.67 448,159.11 2,862,395.56 3,310,554.67 Saratoga Springs WTP-Phase I 16,591,000.00 16,591,000.00 16,802,148.41 (211,148.41) 16,591,000.00 CCUA Administrative Building Phase I 5,125,089.00 100,000.00 5,225,089.00 2,148,368.58 3,076,720.42 5,225,089.00 Phase III Admin Building 0.00 0.00 0.00 0.00 0.00 Swimming Penn Creek WM Interconnect 2,250,000.00 1,810,000.00 4,060,000.00 2,600,000.00 520,734.78 6,139,265.22 6 6,660,000.00 Ravines to Henly Road Water Main Extension 2,250,000.00 2,400,000.00 4,650,000.00 1,486,034.06 3,163,965.94 4,650,000.00 Governor's Park WTP Design and Build 5,125,000.00 4,250,000.00 9,375,000.00 625,000.00 2,977,712.04 7,022,287.96 5 10,000,000.00 Peters Creek WTP 2nd GST&3rd Well 267,547.26 267,547.26 267,547.26 (0.00) 267,547.26 Peters Creek New Regional WRF 46,523,968.83 41,600,000.00 88,123,968.83 48,168,135.42 39,955,833.41 88,123,968.83 CCUA North Campus Driveway 786,341.00 786,341.00 118,604.34 667,736.66 786,341.00 LAMPA E/W Interconnect#1 Water(Cathedral Oaks West-Green) 1,000,000.00 2,112,000.00 3,112,000.00 2,753,468.50 358,531.50 3,112,000.00 LAMPA E/W Interconnect#1 Wwtr-Reuse (Cathedral Oaks West-Gr 2,000,000.00 4,337,000.00 6,337,000.00 5,650,491.96 686,508.04 6,337,000.00 LAMPA E/W Interconnect#2 Water (Cathedral Oaks East-Blue) 28,105.29 28,105.29 28,105.29 (0.00) 28,105.29 LAMPA E/W Interconnect#2 Wwtr-Reuse (Cathedral Oaks East-Blum 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- 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; 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) 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) 20,915.03 20,915.03 20,915.03 0.00 20,915.03 CR 315 Peters Creek Spur(Orange) 0.00 0.00 0.00 0.00 0.00 Emalyn Place 3 Single Family Units 17,000.00 17,000.00 0.00 17,000.00 17,000.00 Postmaster WTP Electrical Upgrades 181,657.00 181,657.00 63,579.95 118,077.05 181,657.00 Clay County-College Drive RRR Project 35,000.00 35,000.00 0.00 35,000.00 35,000.00 Upsize Mains-Double Branch Cost Share 316,169.64 316,169.64 316,169.64 0.00 316,169.64 Knight Boxx/Old Jennings Force Main Extension and Lift Station 56 134,978.00 1,465,022.00 1,600,000.00 28,617.64 1,571,382.36 1,600,000.00 Water Service to 3255 Bliss Rd. 91,790.21 91,790.21 103,815.71 (12,025.50) 91,790.21 Upsizing Mains fro Bradley Creek to Russell Retreat 394,236.58 394,236.58 354,229.37 40,007.21 394,236.58 Water Service to 461 Creighton Rd. 71,520.73 71,520.73 71,955.32 (434.59) 71,520.73 Home Depot-Lowes Interconnect 23,664.53 23,664.53 22,465.48 1,199.05 23,664.53 Water Service to 879 Creighton Rd. 25,000.00 25,000.00 22,545.12 2,454.88 25,000.00 Water Service to 646 Harrison Rd. 0.00 0.00 28,000.00 13,121.43 14,878.57 9 28,000.00 Engineering Cost Allocation 0.00 0.00 169,327.86 (169,327.86) 0.00 16-inch WM Atlantis to Kindlewood 500,000.00 500,000.00 0.00 500,000.00 500,000.00 Upsizing pipes to accommodate Rookery GCS 0.00 466,000.00 466,000.00 0.00 466,000.00 466,000.00 Tanglewood Neighborhood Water Main Relocations 85,000.00 85,000.00 0.00 85,000.00 85,000.00 CR 218 widening from Pine Tree Lane to Cosmos 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 250,000.00 510,000.00 760,000.00 0.00 760,000.00 760,000.00 CR 220 widening from Henley to Knightbox 50,000.00 20,000.00 70,000.00 0.00 70,000.00 70,000.00 20 X:\Finance\Controllers Folder\Monthly Financial\Monthly Construction Reports\2023-2024\CIP_2024_February.xlsx Page 2 of 3 Clay County Utility Authority References Capital Projects Budget Report Prior Years Current Fiscal for Transfers Current Fiscal Carry Over Current Fiscal Year Year Combined Transfers and Funds Spent @ Job Cost and Year Job Costs Job Description Budget Adopted Budget Budgets Amendments 02/29/24 Balances To Fund Amendments 2023/2024 CR 315 widening-Utility Relocation(design FY 23 construct FY 24) 922,000.00 922,000.00 0.00 922,000.00 922,000.00 CR220 Quadrant Intersection 578,000.00 578,000.00 0.00 578,000.00 578,000.00 Infill Projects 1,361,678.98 100,000.00 1,461,678.98 0.00 1,461,678.98 1,461,678.98 Well Rehab 0.00 150,000.00 150,000.00 0.00 150,000.00 150,000.00 Lead&Copper GSP replacement 0.00 60,000.00 60,000.00 0.00 60,000.00 60,000.00 Water Quality Lab 0.00 0.00 0.00 0.00 0.00 Chemical tanks 0.00 100,000.00 100,000.00 0.00 100,000.00 100,000.00 Facility Roof Repairs 0.00 100,000.00 100,000.00 0.00 100,000.00 100,000.00 -Reclaimed Transmission Main-Spencers to Oaldeaf 0.00 0.00 0.00 0.00 0.00 -Reclaimed Transmission Main-Oaldeaf to Challenger 0.00 0.00 0.00 0.00 0.00 -Reclaimed Transmission Main-Old Jennings Rd Bypass 0.00 0.00 0.00 0.00 0.00 -New Pumps-Old Jennings WRF pump station 0.00 0.00 0.00 0.00 0.00 -Reclaimed Water SCADA 0.00 530,000.00 530,000.00 0.00 530,000.00 530,000.00 Mid-Clay Rib Recovery pH adjustment evaluation 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 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 0.00 0.00 0.00 0.00 0.00 -Looping Fire Hydrants(Area D)170 LF 12-inch WM 0.00 0.00 0.00 0.00 0.00 -Looping Fire Hydrants(Area G)35LF of 6-inch WM 0.00 0.00 0.00 0.00 0.00 -Booster Pump Station 0.00 0.00 0.00 0.00 0.00 Treatment plant R&R Studies 0.00 500,000.00 500,000.00 0.00 500,000.00 500,000.00 Fleming BTU#1 Rehab design and construction 0.00 500,000.00 500,000.00 0.00 500,000.00 500,000.00 Sugar Leaf Farms/cost participation w/development 0.00 260,834.63 260,834.63 0.00 3 260,834.63 Jeremy Hollow Subdivision/cost participation w/development 0.00 16,487.20 16,487.20 0.00 4 16,487.20 Cost Participation w/Development Projects 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 0.00 1,200,000.00 1,200,000.00 0.00 1,200,000.00 1,200,000.00 Commercial Meter Change outs 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 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 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) 0.00 0.00 0.00 0.00 0.00 Pier Station Master Pump Station(State Road 16 and FCOB) 0.00 0.00 0.00 0.00 0.00 Pier Station WTP Expansion 0.00 0.00 0.00 0.00 0.00 Ravines WTP 2nd GST 0.00 0.00 0.00 0.00 0.00 Spencer's WWTP:Phase 6 Expansion 0.00 0.00 0.00 0.00 0.00 ALTERNATIVE WATER SUPPLY Purified Water Pilot Study 4,769,000.00 2,000,000.00 6,769,000.00 5,251,596.79 1,517,403.21 6,769,000.00 AMI Demand Management 0.00 0.00 0.00 0.00 Onsite Stonnwater Harvesting 0.00 0.00 0.00 0.00 Public Access Reuse Storage 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 6,550,733.31 112,918,994.12 118,827,137.77 231,746,131.89 Contingency 15,314,551.76 15,314,551.76 (6,550,733.31) 5-9 8,763,818.45 TOTAL CAPITAL EXPENDITURES 240,509,950.34 0.00 240,509,950.34 Construction In Progress 225,195,398.58 112,627,566.97 Not Started 14,957,791.19 Completed Jobs 291,427.15 Started 225,552,159.15 112,918,994.12 240,509,950.34 21 X:\Finance\Controllers Folder\Monthly Financial\Monthly Construction Reports\2023-2024\CIP_2024_February.xlsx Page 3 of 3 CLAY COUNTY UTILITY AUTHORITY OPERATING DETAIL BY MONTH FISCAL YEAR 2023/2024 Section F 22 04/04/2024 02:28 PM REVENUE REPORT FOR CLAY COUNTY UTILITIES Page: 1/1 User: jwesselman DB: Ccua PERIOD ENDING 02/29/2024 OPERATING REVENUE BUDGET REPORT ACTIVITY FOR 2023-24 MONTH YTD BALANCE o BDGT GL NUMBER DESCRIPTION AMENDED BUDGET 02/29/2024 02/29/2024 USED OPERATING REVENUES Water Revenues Water Base Charges 101.401.343.301 RESIDENTIAL WATER BASE CHARGE 7,416,070.00 589,185.00 2,995,845.52 40.40 101.401.343.303 GENERAL SERVICE WATER BASE 1,434,056.00 120,447.52 571,845.77 39.88 101.401.346.303 Commercial Potable Irrigation Base 299,078.00 18,594.78 95,541.28 31.95 Net Water Base Charges 9,149,204.00 728,227.30 3,663,232.57 37.78 Water Use Charges 101.401.344.303 Residential Water Usage Tier 1 3,803,923.00 324,610.49 1,638,970.21 43.09 101.401.344.304 Residential Water Usage Tier 2 2,647,457.00 166,320.46 949,637.36 35.87 101.401.344.305 Residential Water Usage Tier 3 1,110,181.00 48,649.42 333,529.06 30.04 101.401.344.306 Residential Water Usage Tier 4 1,267,451.00 43,617.06 308,667.84 24.35 101.401.345.305 Commercial Water Usage 2,633,109.00 208,613.36 1,032,837.74 39.23 101.401.346.306 Commercial Potable Irrigation Usage 130,452.00 8,601.21 49,379.17 37.85 101.401.346.307 Commercial Potable Irrigation Usage 234,846.00 15,624.86 93,281.70 39.72 101.401.346.308 Commercial Potable Irrigation Usage 180,017.00 10,109.93 59,885.32 33.27 101.401.346.309 Commercial Potable Irrigation Usage 132,818.00 7,805.46 42,272.17 31.83 Net Water Use Charges 12,140,254.00 833,952.25 4,508,460.57 37.78 Reuse Water Base Charges 101.401.343.601 Reuse Residential Base 3,421,315.00 276,332.70 1,399,824.38 40.91 101.401.343.602 Reuse Commercial Base 337,285.00 26,016.53 131,935.82 39.12 Net Reuse Water Base Charges 3,758,600.00 302,349.23 1,531,760.20 37.78 Reuse Water Usage Charges 101.401.347.403 Reuse Residential Usage Tier 1 1,112,329.00 61,603.64 360,817.37 32.44 101.401.347.404 Reuse Residential Usage Tier 2 292,253.00 12,443.12 80,663.45 27.60 101.401.347.405 Reuse Residential Usage Tier 3 812,616.00 28,802.89 204,633.65 25.18 101.401.347.406 Reuse Commercial Usage Tier 1 125,214.00 6,441.06 35,740.99 28.54 101.401.347.407 Reuse Commercial Usage Tier 2 43,385.00 1,701.59 6,696.16 15.43 101.401.347.408 Reuse Commercial Usage Tier 3 303,936.00 12,108.67 79,174.35 26.05 101.401.349.506 CROSSINGS RECLAIMED WATER CHRG 137,302.00 8,510.32 59,940.92 43.66 Net Reuse Water Usage Charges 2,827,035.00 131,611.29 827,666.89 37.78 Net Water Revenues 27,875,093.00 1,996,140.07 10,531,120.23 37.78 Sewage Revenues Sewer Base Charges 101.401.343.501 RESIDENTIAL SEWER BASE CHARGE 16,011,289.00 1,263,839.31 6,425,778.02 40.13 101.401.343.504 GENERAL SERVICE SEWER BASE 2,598,137.00 229,976.23 1,171,567.48 45.09 Net Sewer Base Charges 18,609,426.00 1,493,815.54 7,597,345.50 40.16 Sewer Use Charges 101.401.343.502 RESIDENTIAL SEWER USAGE CHARGE 11,541,975.00 866,775.49 4,434,751.03 38.42 101.401.343.505 GENERAL SERVICE SEWER USAGE 3,718,832.00 330,092.10 1,563,148.95 42.03 101.401.343.506 PORTALET SEWAGE REVENUE 192,000.00 29,332.27 82,603.42 43.02 Net Sewer Use Charges 15,452,807.00 1,226,199.86 6,080,503.40 40.16 Net Sewage Revenues 34,062,233.00 2,720,015.40 13,677,848.90 40.16 Net OPERATING REVENUES 61,937,326.00 4,716,155.47 24,208,969.13 40.16 TOTAL REVENUES - ALL FUNDS 61,937,326.00 4,716,155.47 24,208,969.13 39.09 23 Budgeted vs. Actual - Base & Use Charges, Total 35,000,000 30,000,000 25,000,000 20,000,000 15,000,000 - - 11111.11,, 10,000,000 — 5,000,000 - - 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 2 Operating Revenue $7,000,000 $6,000,000 $5,000,000 IIIV $4,000,000 W :- - - - r $3,000,000 1 $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 — $2,000,000 — $1,500,000 - . ,& ...... Oli r $1,000,000 I $500,000 —■ I • 1W lin $0 Ma 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 04/04/2024 02:46 PM REVENUE AND EXPENDITURE REPORT FOR CLAY COUNTY UTILITIES Page: 1/2 User: jwesselman DB: Ccua PERIOD ENDING 02/29/2024 CONSTRUCTION DEPARTMENT BUDGET ACTIVITY FOR 2023-24 MONTH YTD BALANCE ENCUMBERED UNENCUMBERED o BDGT GL NUMBER DESCRIPTION AMENDED BUDGET 02/29/24 02/29/2024 YEAR-TO-DATE BALANCE USED INTERNAL BILLINGS 101.401.349.609 BILLINGS TO CCUA-CAPITAL ASSET 526,841.00 17,507.22 40,513.01 0.00 486,327.99 7.69 Net INTERNAL BILLINGS 526,841.00 17,507.22 40,513.01 0.00 486,327.99 7.69 WAGES 101.401.536.128 C/D JOB PAYROLL 0.00 9,413.58 20,796.14 0.00 (20,796.14) 100.00 101.401.536.129 C/D CONTRA JOB PAYROLL 0.00 (9,413.58) (20,796.14) 0.00 20,796.14 100.00 101.502.536.121 WAGES HOURLY 156,165.96 6,764.29 15,543.76 0.00 140,622.20 9.95 Net WAGES (156,165.96) (6,764.29) (15,543.76) 0.00 (140,622.20) 9.95 HEALTH/LIFE INSURANCE 101.502.536.230 EMPLOYEE HEALTH&LIFE INSURANCE 39,012.12 1,253.70 2,038.41 0.00 36,973.71 5.23 Net HEALTH/LIFE INSURANCE (39,012.12) (1,253.70) (2,038.41) 0.00 (36,973.71) 5.23 RETIREMENT & BENEFITS 101.502.536.220 EMPLOYEE RETIREMENT & BENEFITS 19,956.15 792.36 1,697.43 0.00 18,258.72 8.51 Net RETIREMENT & BENEFITS (19,956.15) (792.36) (1,697.43) 0.00 (18,258.72) 8.51 PAYROLL TAXES 101.502.536.210 EMPLOYER FICA PAYROLL TAXES 14,204.51 497.59 1,155.88 0.00 13,048.63 8.14 Net PAYROLL TAXES (14,204.51) (497.59) (1,155.88) 0.00 (13,048.63) 8.14 WORKMENS COMPENSATION INS. 101.502.536.240 W/C INSURANCE 4,726.72 171.64 426.66 0.00 4,300.06 9.03 Net WORKMENS COMPENSATION INS. (4,726.72) (171.64) (426.66) 0.00 (4,300.06) 9.03 PROPERTY/LIABILITY INSURANCE 101.502.536.451 PROPERTY INSURANCE-CONSTRUCTION 90,387.00 9,105.24 49,912.01 0.00 40,474.99 55.22 Net PROPERTY/LIABILITY INSURANCE (90,387.00) (9,105.24) (49,912.01) 0.00 (40,474.99) 55.22 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 2,217.50 6,214.00 0.00 (6,214.00) 100.00 101.502.536.527 TOOLS & SUPPLIES 12,700.00 721.60 7,715.70 (23.39) 5,007.69 60.57 Net TOOLS & SUPPLIES (12,700.00) (2,939.10) (13,929.70) 23.39 1,206.31 109.50 FUEL, OIL, & REPAIRS 101.502.536.468 EQUIP REPAIR&MAINTENANCE 20,000.00 (6,167.05) (5,002.16) 0.00 25,002.16 (25.01) Net FUEL, OIL, & REPAIRS (20,000.00) 6,167.05 5,002.16 0.00 (25,002.16) 25.01 TRANSPORTATION 101.502.536.401 TRANSPORTATION EXPENSES 28,000.00 1,388.83 8,235.27 0.00 19,764.73 29.41 Net TRANSPORTATION (28,000.00) (1,388.83) (8,235.27) 0.00 (19,764.73) 29.41 28 04/04/2024 02:46 PM REVENUE AND EXPENDITURE REPORT FOR CLAY COUNTY UTILITIES Page: 2/2 User: jwesselman DB: Ccua PERIOD ENDING 02/29/2024 CONSTRUCTION DEPARTMENT BUDGET ACTIVITY FOR 2023-24 MONTH YTD BALANCE ENCUMBERED UNENCUMBERED o BDGT GL NUMBER DESCRIPTION AMENDED BUDGET 02/29/24 02/29/2024 YEAR-TO-DATE BALANCE USED MISCELLANEOUS 101.502.536.221 EMPLOYEE TRAINING & TRAVEL 384.00 455.00 680.00 0.00 (296.00) 177.08 Net MISCELLANEOUS (384.00) (455.00) (680.00) 0.00 296.00 177.08 DEPRECIATION 101.401.536.595 CONSTRUCTION R&R (DEPRECIATION 104,385.00 2,304.96 11,524.78 0.00 92,860.22 11.04 Net DEPRECIATION (104,385.00) (2,304.96) (11,524.78) 0.00 (92,860.22) 11.04 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 17,507.22 40,513.01 0.00 486,327.99 7.69 TOTAL EXPENDITURES - ALL FUNDS 526,841.46 19,505.66 100,141.74 (23.39) 426,723.11 19.00 NET OF REVENUES & EXPENDITURES (0.46) (1,998.44) (59,628.73) 23.39 59,604.88 12,957,6 29