HomeMy WebLinkAbout10.b EDB 2024-05 Board Financial Package (CONATIM-Dcl.
cot/A/ Clay County Utility Authorityworking together to
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September 23, 2024
To: Board of Supervisors
From: Karen Osborne
Re: May 2024 Financial Package
I have enclosed the following financial information:
A) Comparative Financial Statements for the eight months of fiscal years 2023/2024 and 2022/2023.
Comparative Balance Sheet
Revenue & Expenditure Report
Cash-flow Statement
B) Cash &Cash Equivalents Report as of May 31, 2024
C) Budget Reports for the eight 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 May 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—Work in Progress
Operating income is$1,894,197 (17%) over budget due to an unfavorable revenue and favorable expense variance.
Operating revenue is$356,039 (0.8%) under budget and Operating expenses are$2,250,235 (7%) under budget.
Itemized operating expense variances are in Section C.
We gained 1,018 active (Residential 1,024, General Service-6)water accounts and 1,022 active sewer(1,018
Residential, General Service 4) accounts for the fiscal year 2023/2024 as compared to an increase of 1,020 active
water accounts and an increase of 1,024 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
CCUA Balance Sheet 09:45 AM
09/19/2024
Page 1 of 1
Period: FY2024- May
Ledger Account Summary Current Year YTD Prior Year YTD
Assets
Cash 22,728,846.60 19,693,055.26
Investments 77,306,232.15 49,216,663.60
Accounts Receivable 8,809,878.01 3,457,024.25
Current Receivables 67,184.56 69,197.89
Other Current Assets 1,315,829.55 834,531.02
Inventory 748,755.16 671,054.50
Net Fixed Assets 348,224,500.37 307,304,080.69
Construction in Progress 138,477,046.68 69,270,523.64
Other Long-Term Assets 299,169.77 301,709.88
Deferred Outflow of Resources 1,353,848.06 1,556,928.46
Total Assets 599,331,290.91 452,374,769.19
Liabilities
Current Liabilities 28,560,963.29 19,372,094.01
Long-Term Liabilities 175,480,848.97 77,503,885.84
Total Liabilities 204,041,812.26 96,875,979.85
Fund Balance
Retained Earnings- Unreserved 62,657,550.17 57,795,484.23
Investment in Capital Assets 331,319,199.24 295,491,387.02
Total Fund Balance 393,976,749.41 353,286,871.25
Net of Revenues&Expenditures 1,312,729.24 2,211,918.09
Total Liabilities&Fund Balance 599,331,290.91 452,374,769.19
3
Page 1 of 3
CCUA Balance Sheet - Detail
Period: FY2024- May
Ledger Account Summary _ Current Year YTD Prior Year YTD
Assets
Cash
1000:Cash 21,656,088.64 19,691,053.51
1015:Cash in Transit 472,719.03 0.00
1016:Cash in Transit-Billing 597,133.02 0.00
1050:Petty Cash 2,905.91 2,001.75
Total Cash 22,728,846.60 19,693,055.26
Investments
1500:Investments 41,179,397.89 49,216,663.60
1501:Truist Escrow Investment Account 15,475,217.50 0.00
1502:Investments - LAMPA 20,651,616.76 0.00
Total Investments 77,306,232.15 49,216,663.60
Accounts Receivable
1100:Accounts Receivable W&S Cust 4,129,882.38 902,127.34
1101:Unbilled Receivables 4,624,506.72 1,028,623.24
1102:Accrued Accounts Receivable 0.00 1,136,995.93
1103:Accounts Receivable Unbilled Reuse Revenue 0.00 217,823.18
1104:A/R CIAC & Misc Repair Invs 249,291.64 391,055.57
1105:Accounts Receivable Clearing Account (148.18) (625.09)
1150:Allowance for Doubtful Accounts (193,654.55) (218,975.92)
Total Accounts Receivable 8,809,878.01 3,457,024.25
Current Receivables
1620:Unused Postage 20,541.53 22,638.21
1630:Loans To Customers 46,643.03 46,559.68
Total Current Receivables 67,184.56 69,197.89
Other Current Assets
1160:Interest Receivable 250,789.51 159,683.78
1170:Prepaid Assets 1,065,040.04 674,847.24
1250:Other Receivable 0.00 0.00
Total Other Current Assets 1,315,829.55 834,531.02
Inventory
1600:Inventory 748,755.16 671,054.50
Total Inventory 748,755.16 671,054.50
Net Fixed Assets
1700:Buildings 15,240,674.68 11,016,436.58
1701:Intangible Assets 7,511,306.90 3,866,031.40
1702:Land 5,268,724.07 5,268,724.07
1703:Machinery& Equipment 528,608,132.91 480,767,507.91
1790:Accumulated Depreciation (208,192,445.97) (193,614,619.27)
1791:Accumulated Amortization (211,892.22) 0.00
Total Net Fixed Assets 348,224,500.37 307,304,080.69
Construction in Progress
1750:Construction in Progress 138,477,046.68 69,270,523.64
Total Construction in Progress 138,477,046.68 69,270,523.64
Other Long-Term Assets
1800:Loan to Customers_Long-term 299,169.77 301,709.88
Total Other Long-Term Assets 299,169.77 301,709.88
4
Page 2 of 3
CCUA Balance Sheet - Detail
Period: FY2024- May
_ Ledger Account Summary _ Current Year YTD Prior Year YTD
Deferred Outflow of Resources
1200: Deferred Outflow of Resources 1,353,848.06 1,556,928.46
Total Deferred Outflow of Resources 1,353,848.06 1,556,928.46
Total Assets 599,331,290.91 452,374,769.19
Liabilities
Current Liabilities
2000:Accounts Payable 11,293,505.77 4,822,524.51
2310:Retainage Payable 2,841,827.23 1,358,965.69
2005:Due to Eagle Harbor (84.26) 0.00
2011:Procurement Card Payable 55,740.91 0.00
2012:Expenses Payable 1,433.35 0.00
2014:Virtual Card Payable 756,894.97 0.00
2020:Accrued Electric Expense Due 129,063.77 131,366.93
2030:Accrued Interest 504,203.62 180,669.04
2280:Florida Unemployment/Abandoned Property (50.62) 0.00
2290:JAX Public Service Tax Collected 378.03 202.64
2100:Accrued Pension Due 0.00 104,638.23
2101:Accrued Sick and Vacation Payable 746,947.62 680,082.03
2102:Payroll Liabilities Payable 19,336.98 (4,511.23)
2103:Accrued Worker's Comp Insurance Due 0.00 25,845.63
2104:Accrued Wages Payable 0.00 366,300.05
2108:Employee FIT, FICA, Medicare Withholding 0.00 80,048.20
2109:Employee Fund Withheld 1,967.50 2,067.48
2060:Due to Lend a Helping Hand 1,476.35 383.95
2117:Net Payroll Payable 0.00 0.00
2118:Payroll Forward Accrual 696,498.46 0.00
2200:Bond Deposits 163,643.91 109,682.89
2210:Current Bond Principal Due 7,059,376.15 7,092,768.01
2220:Cleaning Water Deposits 156,412.60 141,860.73
2300:Refundable Development Agreements 9,453.72 8,185.68
2330:W&S Customer Deposits 4,119,281.83 3,729,730.06
2340:Keystone Public Service Tax (2,000.11) 55.37
9999:Cash Conversion Clearing 5,655.51 0.00
2240:Deferred Reuse Revenue 0.00 63,352.58
2250:Deferred Revenue Sewer 0.00 322,198.12
2260:Deferred Revenue Water 0.00 155,677.42
Total Current Liabilities 28,560,963.29 19,372,094.01
Long-Term Liabilities
2500:2012 BBVA Compass Loan 0.00 1,901,056.00
2501:2014 DEP Payable 522,165.71 622,497.36
2502:2018 Revenue Bonds Payable DEP 10,147,814.41 10,774,922.49
2504:Contra Current Bond Principal (7,059,376.15) (7,092,768.01)
2505:Dell Financing Lease 0.00 0.00
2506:SunTrust 2015 Adv Ref 2007 Bonds 31,575,245.00 33,133,178.00
2507:Suntrust 2019 Loan & Refinance 35,295,000.00 38,165,000.00
2508:2023 Truist Revenue Bond 75,000,000.00 0.00
2510:2024 Webster Revenue Bond 30,000,000.00 0.00
Total Long-Term Liabilities 175,480,848.97 77,503,885.84
5
Page 3 of 3
CCUA Balance Sheet - Detail
Period: FY2024- May
Ledger Account Summary Current Year YTD Prior Year YTD
Total Liabilities 204,041,812.26 96,875,979.85
Fund Balance
Retained Earnings - Unreserved 62,657,550.17 57,795,484.23
Investment in Capital Assets
2710:Grants 27,748,778.30 27,771,803.52
2720:AWS CIAC 9,362,817.37 8,098,643.05
2721:Debt Service Charges 1,919,005.83 1,570,831.59
2722:Fire Capacity Charges 2,227,641.82 2,103,720.00
2723:Sewer Capacity Charges 60,656,947.00 53,728,323.56
2724:Sewer Contributed Assets 133,891,594.46 116,994,462.92
2725:Sewer Main Extension Charge 6,120,788.58 5,351,755.22
2726:Sewer TAP in Charge 2,673,641.11 2,568,619.38
2727:SJRWMD Black Creek CIAC 1,531,890.35 1,196,959.71
2728:Water Capacity Charges 12,293,567.38 11,701,566.60
2729:Water Contributed Assets 66,756,886.60 58,640,749.99
2730:Water Main Extension Charge 3,578,431.28 3,316,291.64
2731:Water Tap in Charge 2,557,209.16 2,447,659.84
Total Investment in Capital Assets 331,319,199.24 295,491,387.02
Total Fund Balance 393,976,749.41 353,286,871.25
Net of Revenues & Expenditures 1,312,729.24 2,211,918.09
Total Liabilities & Fund Balance 599,331,290.91 452,374,769.19
6
CCUA Income Statement 09:39 AM
09/19/2024
Page 1 of 1
Period: FY2024- May
Ledger Account Current Year YTD Prior Year YTD
Revenue
Water Revenues 17,979,884.67 16,423,412.54
Sewer Revenue 22,652,687.08 20,312,351.66
Miscellaneous Revenue 1,453,191.56 1,613,383.36
Interest Unrestricted 1,807,945.47 653,785.09
Sale of Assets 0 58,625.00
Construction Income 50,256.75 23,670.07
Total Revenue 43,943,965.53 39,085,227.72
Expenditures
Salary&Benefits
Salaries 9,766,482.40 8,636,762.66
Benefits 3,834,522.61 3,459,737.28
Project Labor Recovery (35,241.16) 0
Total Salary&Benefits 13,565,763.85 12,096,499.94
General&Administrative Expenditures
Bad Debt (881.31) (3,235.76)
Communications 287,423.70 257,923.87
Due in Lieu of Taxes 1,829,017.97 1,653,109.28
Electric& Fuel Expenses 1,838,790.61 2,058,232.86
Miscellaneous Expense 501,295.84 187,073.17
Property&Liability Insurance 1,210,788.17 679,688.28
Professional Services 523,415.53 748,777.07
Sludge Treatment& Disposal 1,924,715.64 1,833,987.92
Subcontractors 1,943,320.97 2,176,173.57
Suppliers 4,698,169.42 4,129,236.77
Transportation 478,965.30 403,442.87
Depreciation 9,950,525.37 9,106,037.44
Amortization 211,892.22 0
Interest Expense 3,483,013.88 1,432,346.15
Construction Expense 144,719.13 114,016.20
Debt Issuance Costs 40,300.00 0
Total G&A Expenditures 29,065,472.44 24,776,809.69
Total Expenditrues 42,631,236.29 36,873,309.63
Net of Revenue&Expenditures 1,312,729.24 2,211,918.09
7
CLAY COUNTY UTILITY AUTHORITY
STATEMENTS OF CASH FLOWS
FOR THE EIGHT MONTHS ENDED MAY 31,2023 AND 2024
May 31,2024 May 31,2023
Cash flows from operating activities $ 9,712,865 $ 11,621,722
Net cash provided by operating activities 9,712,865 11,621,722
Cash flows from capital and related financing activities
Proceeds from issuance of bonds and loans 30,000,000 -
Principal paid on long-term debt (6,743,610) (6,875,967)
Interest paid on long-term debt (4,301,743) (1,919,580)
Payments to acquire and construct plant property (68,077,933) (26,627,927)
Capital contributions 7,391,112 7,716,441
Grants 90,573 1,805,521
Net cash used in capital and related financing activities (41,641,601) (25,901,512)
Cash flows from investing activities
Purchases of investments (22,269,781) (588,681)
Sales of investments 46,000,000 4,000,000
Interest income 1,807,945 653,785
Net cash provided by investing activities 25,538,164 4,065,104
Net increase(decrease)in cash and cash equivalents (6,390,572) (10,214,686)
Cash and cash equivalents,beginning of period 28,049,566 29,907,741
Cash and cash equivalents,end of period $ 21,658,995 $ 19,693,055
Reconciliation of operating income to net cash provided by operating activities
Cash flows from operating activities
Operating income $ 2,987,798 $ 2,931,854
Adjustments to reconcile operating income to net
cash provided by operating activities:
Depreciation and Amortization expense 10,184,489 9,122,689
Changes in assets and liabilities
Decrease(Increase)in notes and accounts receivable (5,104,689) 1,092,368
Decrease(Increase)in prepaid items and inventory (489,677) (433,210)
Decrease(Increase)in interest receivable 59,313 894
Increase(Decrease)in accounts payable 1,968,650 (1,166,723)
Increase(Decrease)in accrued expenses 170,264 (85,336)
Increase(Decrease)in unearned revenue (444,785) 38,532
Increase(Decrease)in customer deposits 381,501 120,654
Total adjustments 6,725,067 8,689,868
Net cash provided by operating activities $ 9,712,865 $ 11,621,722
Supplemental schedule of noncash investing,capital,and financing activities
Utility plant property contributed by developers $ 17,271,539 $ 19,361,685
8
Cumulative Cash Flow
$160,000,000
$140,000,000
A
$120,000,000
$100,000,000
$80,000,000
$60,000,000
$40,000,000 fil
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Cash ■Investments
CLAY COUNTY UTILITY AUTHORITY
CASH AND CASH EQUIVALENTS REPORT
As of May 31, 2024
Truist Ameris SBA Investments Total
Lend A Helping Hand Fund $249 $249
Operating Accounts ** $5,652,586 $5,652,586
FSA Account $23,324 $23,324
Emergency Accounts $6,089 $6,089
Petty Cash $2,906 $2,906
Total Operating Funds $5,684,905 $5,684,905
Public Funds Now:
Water Plant Connection Fund $283,541 * $283,541 R
Water Line Connection Fund $59,384 * $59,384 R
Sewer Plant Connection Fund $2,037,134 * $2,037,134 R
Sewer Lines Connection Fund $317,829 * $317,829 R
Alternative Water Supply Fund $1,044,825 * $1,044,825 R
Renewal&Replacement Fund $693,272 * $693,272 R
Debt Stabilization and Reserve Account_Unrestricted $1,105,199 * $1,105,199
Truist Escrow Investment Account $15,475,218 $15,475,218 R
LAMPA Investment Account $20,651,617 $20,651,617 R
Surplus Fund $2,445,416 $445,138 $115,251 $41,179,398 $44,185,202
Available For Construction $7,986,599 $445,138 $115,251 $77,306,232 $85,853,220
Debt Service Sinking Funds:
2015 Refunding Sinking Fund $2,627,497 * $2,627,497 R
DEP Loan Debt Service Sinking Acct $16,113 * $16,113 R
2018 Bond Sinking Fund $296,817 * $296,817 R
Debt Stabilization and Reserve Account_Restricted
Letter of Credit_Financial Responsible Officer $102,441 $102,441 R
Customer Deposits&Self Insurance Fund
Customer Deposits $3,858,987 $3,858,987 R
Self Insurance Fund
Sewage Backups $500,000 $500,000
Unemployment $25,000 $25,000
TOTAL Funds $3,042,867 $4,383,987 - - $7,426,854
TOTAL CASH&CASH EQUIVALENTS $16,714,619 $4,829,125 $115,251 $77,306,232 $98,965,227
Investment Accounts
Maturity Date Balance APY
US Bank Various $41,179,398 2.56%
US Bank-LAMPA Immediate $20,651,617 4.91%
Truist Escrow Investment Account Monthly $15,475,218 3.55%
$77,306,232
* BB&T Public Funds Money Checking Accounts $8,481,609 0.25%
BB&T Public Funds Money Checking Accounts $5,652,586 0.25%
Ameris Public Funds Money Checking Accounts $4,829,125 0.30%
SBA $115,251 4.84%
Construction Balance $85,853,220
Operating Cash $3,652,586
Available Construction Balance: $89,505,805
"R"indicates fund is Restricted by Bond Resolution,Enabling Legislation or Board Resolution.
Section B
Printed 9/23/2024
CLAY COUNTY UTILITY AUTHORITY
BUDGET REPORTS
FISCAL YEAR 2023/2024
Section C
CCUA Operating Budget Report 06:10 PM
09/19/2024
Page 1 of 1
Organization: Fund: General Fund
Plan Structure:Amended Budget by Period
Time Period: Current Year
Period: FY2024- May
Ledger Account Budget Current Year YTD Available Balance %Budget Used
Operating Revenues
Water Revenues
Water Base Charges 9,149,204.00 5,921,198.46 3,228,005.54 64.72%
Water Use Charges 12,140,254.00 7,936,766.60 4,203,487.40 65.38%
Reuse Water Base Charges 3,758,600.00 2,524,547.80 1,234,052.20 67.17%
Reuse Water Use Charges 2,827,035.00 1,597,371.81 1,229,663.19 56.50%
Total Water Revenues 27,875,093.00 17,979,884.67 9,895,208.33 64.50%
Sewer Revenues
Sewer Base Charges 18,609,426.00 11,476,462.26 7,132,963.74 61.67%
Sewer Use Charges 15,452,807.00 11,176,224.82 4,276,582.18 72.32%
Total Sewer Revenues 34,062,233.00 22,652,687.08 11,409,545.92 66.50%
Miscellaneous Revenue 1,948,323.00 1,453,191.56 495,131.44 74.59%
Total Operating Revenues 63,885,649.00 42,085,763.31 21,799,885.69 65.88%
Interest Income 855,625.56 1,807,945.47 (952,319.91) 211.30%
Operating Expenses
Salary&Benefits
Salaries&Wages 14,855,843.19 9,766,482.40 5,089,360.79 65.74%
Employee Benefits 5,677,562.75 3,834,522.61 1,843,040.14 67.54%
Project Labor Recovery 0 (35,241.16) 35,241.16 0.00%
Bad Debt 500.00 (881.31) 1,381.31 (176.26%)
Communications 445,190.00 287,423.70 157,766.30 64.56%
Due in Lieu of Taxes 2,787,180.00 1,829,017.97 958,162.03 65.62%
Electric& Fuel Expenses 3,424,866.00 1,838,790.61 1,586,075.39 53.69%
Miscellaneous Expense 508,598.00 501,295.84 7,302.16 98.56%
Property&Liability Insurance 1,715,193.00 1,210,788.17 504,404.83 70.59%
Professional Services 1,372,189.24 523,415.53 848,773.71 38.14%
Sludge Treatment& Disposal 2,805,750.00 1,924,715.64 881,034.36 68.60%
Subcontractors 5,264,150.56 1,943,320.97 3,320,829.59 36.92%
Supplies 6,221,646.64 4,698,169.42 1,523,477.22 75.51%
Transportation 732,940.00 478,965.30 253,974.70 65.35%
Total Operating Expenses 45,811,609.38 28,800,785.69 17,010,823.69 62.87%
Non-Operating Expenses
Depreciation 13,615,661.00 9,950,525.37 3,665,135.63 73.08%
Amortization 0 211,892.22 (211,892.22) 0.00%
Interest Expense 2,914,754.00 3,483,013.88 (568,259.88) 119.50%
Sale of Assets 0 0 0.00 0.00%
Debt Issuance Costs 0 40,300.00 (40,300.00) 0.00%
Total Non-Operating Expenses 16,530,415.00 13,685,731.47 2,844,683.53 82.79%
Construction Income 526,841.00 50,256.75 476,584.25 9.54%
Construction Expense 526,841.46 144,719.13 382,122.33 27.47%
Contingency 775,383.00 0 775,383.00 0.00%
Net of Revenue tip Fxpenditures 1,691,866 79 1,312,729 24 311,137 48 80 84%
12
CCUA Operating Expense Report - Copy 11:12 AM
09/23/2024
Page 1 of 2
Organization: Fund: General Fund
Plan Structure:Amended Budget by Period
Time Period: Current Year
Period: FY2024- May
Ledger Account Budget Current Year YTD Available Balance % Budget Used
SALARIES&WAGES
Accrued wages 0 (331,085.79) 331,085.79 0.00%
Capitalized Wages 0 (16,790.83) 16,790.83 0.00%
Emergency Pay 0 9,102.78 (9,102.78) 0.00%
Employee Wages 0 675.00 (675.00) 0.00%
Overtime Wages 670,966.84 451,277.44 219,689.40 67.26%
Tuition Reimbursement 0 7,671.12 (7,671.12) 0.00%
Wages Hourly 8,945,500.59 4,334,408.92 4,611,091.67 48.45%
Wages Salary 5,239,375.76 4,189,034.67 1,050,341.09 79.95%
(Blank) 0 1,122,189.09 (1,122,189.09) 0.00%
SUBTOTAL 14,855,843.19 9,766,482.40 5,089,360.79 65.74%
EMPLOYEE BENEFITS
Employee Health and Life Insurance 2,850,793.41 1,796,194.60 1,054,598.81 63.01%
Employee Retirement and Benefits 1,516,339.47 704,557.21 811,782.26 46.46%
Employer Fica Payroll Taxes 1,063,761.30 580,004.99 483,756.31 54.52%
Job Pension Expense 0 159,598.95 (159,598.95) 0.00%
Wellness 50,000.00 21,889.23 28,110.77 43.78%
Workers Comp Insurance 196,668.57 121,296.90 75,371.67 61.68%
(Blank) 0 450,980.73 (450,980.73) 0.00%
SUBTOTAL 5,677,562.75 3,834,522.61 1,843,040.14 67.54%
PROJECT LABOR RECOVERY
Employee Health and Life Insurance 0 (6,242.40) 6,242.40 0.00%
Employer Fica Payroll Taxes 0 (1,815.24) 1,815.24 0.00%
Job Pension Expense 0 (1,907.72) 1,907.72 0.00%
Wages Salary 0 (24,763.06) 24,763.06 0.00%
Workers Comp Insurance 0 (512.74) 512.74 0.00%
SUBTOTAL 0 (35,241.16) 35,241.16 0.00%
BAD DEBT
Bad Debt Expense 500.00 (881.31) 1,381.31 (176.26%)
SUBTOTAL 500.00 (881.31) 1,381.31 (176.26%)
COMMUNICATIONS
Communication Expenses 445,190.00 287,423.70 157,766.30 64.56%
SUBTOTAL 445,190.00 287,423.70 157,766.30 64.56%
DUE IN LIEU OF TAXES
Due in Lieu of Taxes 2,787,180.00 1,829,017.97 958,162.03 65.62%
SUBTOTAL 2,787,180.00 1,829,017.97 958,162.03 65.62%
ELECTRIC&FUEL EXPENSES
Electric and Fuel 3,424,866.00 1,838,790.61 1,586,075.39 53.69%
SUBTOTAL 3,424,866.00 1,838,790.61 1,586,075.39 53.69%
MISCELLANEOUS EXPENSE
Advertising Expense 76,137.00 15,189.44 60,947.56 19.95%
Bank Fees 57,625.00 31,607.68 26,017.32 54.85%
Miscellaneous Expense 312,069.00 437,950.46 (125,881.46) 140.34%
Rental Expense 62,767.00 16,548.26 46,218.74 26.36%
SUBTOTAL 508,598.00 501,295.84 7,302.16 98.56%
PROPERTY&LIABILITY
INSURANCE
Property Insurance 1,715,193.00 1,210,788.17 504,404.83 70.59%
SUBTOTAL 1,715,193.00 1,210,788.17 504,404.83 70.59%
PROFESSIONAL SERVICES
Accounting Audit Expense 34,500.00 27,500.00 7,000.00 79.71%
13
CCUA Operating Expense Report - Copy 11:12 AM
09/23/2024
Page 2 of 2
Ledger Account Budget Current Year YTD Available Balance % Budget Used
Employee Training and Travel 359,495.00 109,144.11 250,350.89 30.36%
Engineering Expense 265,000.00 193,698.14 71,301.86 73.09%
Legal Expenses 661,000.00 159,519.84 501,480.16 24.13%
Salaries for Board Members 52,194.24 33,553.44 18,640.80 64.29%
SUBTOTAL 1,372,189.24 523,415.53 848,773.71 38.14%
SLUDGE TREATMENT&
DISPOSAL
Sludge Removal 2,220,000.00 1,545,325.14 674,674.86 69.61%
Sludge Treatment 585,750.00 379,390.50 206,359.50 64.77%
SUBTOTAL 2,805,750.00 1,924,715.64 881,034.36 68.60%
SUBCONTRACTORS
Subcontractors 4,757,128.56 1,694,908.24 3,062,220.32 35.63%
Subcontractors Testing 350,000.00 149,140.07 200,859.93 42.61%
Trash Service 157,022.00 99,272.66 57,749.34 63.22%
SUBTOTAL 5,264,150.56 1,943,320.97 3,320,829.59 36.92%
SUPPLIES
Brass Fittings 0 36,540.68 (36,540.68) 0.00%
Chemicals 1,243,000.00 1,149,449.69 93,550.31 92.47%
Furniture 15,150.00 2,475.56 12,674.44 16.34%
Inventory 0 0.00 0.00 0.00%
Software 1,516,844.93 621,656.50 895,188.43 40.98%
Supplies Field 2,847,084.71 2,604,917.32 242,167.39 91.49%
Supplies Office 599,567.00 281,478.71 318,088.29 46.95%
Tools and Supplies 0 1,650.96 (1,650.96) 0.00%
SUBTOTAL 6,221,646.64 4,698,169.42 1,523,477.22 75.51%
TRANSPORTATION
Fleet Repair and Maintenance 0 152,451.55 (152,451.55) 0.00%
Transportation Expenses 732,940.00 326,513.75 406,426.25 44.55%
SUBTOTAL 732,940.00 478,965.30 253,974.70 65.35%
Total Operating Expenses 45,811,609.38 28,800,785.69 17,010,823.69 62.87%
14
CLAY COUNTY UTILITY
AUTHORITY CIAC REPORTS
FISCAL YEAR 2023/2024
Section D
CCUA CIAC Report 05:28 PM
09/19/2024
Page 1 of 1
Period: FY2024- May
Ledger Account Beginning Year Balance Activity for the Month Year To Date Ending Balance
Contributions in Aid of
Construction
Grants 27,658,205.44 0 90,572.86 27,748,778.30
Water Capacity Charges 11,856,865.36 89,487.42 436,702.02 12,293,567.38
Sewer Capacity Charges 55,213,975.78 2,132,642.97 5,442,971.22 60,656,947.00
Fire Capacity Charges 2,132,781.82 15,810.00 94,860.00 2,227,641.82
Alternative Water Supply Charge 8,498,767.35 147,798.04 864,050.02 9,362,817.37
SJRWMD Black Creek Charge 1,445,756.11 22,721.06 86,134.24 1,531,890.35
Debt Service Charge 1,720,422.96 65,616.79 198,582.87 1,919,005.83
Water Tap-In Charge 2,479,403.92 16,385.31 77,805.24 2,557,209.16
Sewer Tap-In Charge 2,605,628.70 11,418.61 68,012.41 2,673,641.11
Water Main Extension Charge 3,547,145.50 6,870.55 31,285.78 3,578,431.28
Sewer Main Extension Charge 6,030,080.52 21,479.41 90,708.06 6,120,788.58
Water Contributed Assets 61,270,367.19 0 5,486,519.41 66,756,886.60
Sewer Contributed Assets 122,106,574.49 0 11,785,019.97 133,891,594.46
Total Contributions in Aid of 306,565,975.14 2,530,230.16 24,753,224.10 331,319,199.24
Construction
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 3,411,323.27 520,551.78 647,811.06 249,458.91 201,618.69 220,833.08 131,777.30 169,693.32 6,724.19 5,559,791.60
New Development: -
Total Expenditures 6,319,408.88 520,551.78 647,811.06 249,458.91 201,618.69 220,833.08 131,777.30 169,693.32 6,724.19 0.00 0.00 0.00 0.00 8,467,877.21
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 61,925.22 62,027.88 62,043.22 5,309,059.76
Connection Charge Fund(Growth) 3,556,606.86 88,008.65 101,083.96 8,912.93 16,301.14 29,876.78 40,802.51 108,593.05 63,584.08 4,013,769.96
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 91,786.66 102,727.73 170,620.93 125,627.30 0.00 0.00 0.00 0.00 9,363,103.51
Balance 2,093,519.49 (372,600.53)(485,129.92) (178,854.40) (123,443.07) (129,046.42) (29,049.57) 927.61 118,903.11 0.00 0.00 0.00 0.00 895,226.30
Cash Balance 1,044,825.38
Done in following Month:
Less Construction Costs transferred after month close (6,724.19)
J/E-Adjustment True Up for Move-Ins/Move-Outs
J/E-Interfund Transfer (142,874.89)
895,226.30
Page D-la
17
CLAY COUNTY UTILITY AUTHORITY
CAPITAL PROJECT BUDGET
REPORT
FISCAL YEAR 2023/2024
Section E
Clay County Utility Authority
References
Capital Projects Budget Report Prior Years Current Fiscal for Transfers Current Fiscal
Financial Carry Over Current Fiscal Year Year Combined Transfers and Funds Spent @ Job Cost Balances and Year Job Costs
Job Description Project Phase Job Number Budget Adopted Budget Budgets Amendments 05/31/24 To Fund Amendments 2023/2024
RENEWAL,REPLACEMENT&BETTERMENT
Departmental Capital 100 1,202,917.71 1,275,500.00 2,478,417.71 377,078.67 2,101,339.04 2,478,417.71
Upgrade Lift station 9-Meadowbrook Design 755 93,844.52 6,155.48 100,000.00 8,365.93 91,634.07 100,000.00
Rehab SP WW Clarifer#1/under drain 1-2 Construction 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 Softstart&Crossline Starters with VFD's Construction 20021RR 2,011,228.00 0.00 2,011,228.00 1,962,624.12 48,603.88 2,011,228.00
Fleming Island Reg.WWTP-2nd BCR Plant,Two Tanks Construction 21010RR 7,200,000.00 1,680,000.00 8,880,000.00 5,831,683.25 3,048,316.75 8,880,000.00
Lift Station#2 Upgrade Construction 21016RR 3,834,146.16 900,000.00 4,734,146.16 1,965,853.84 1,156,705.08 5,543,294.92 7 6,700,000.00
Ridaught WWTP Upgrades(Install Micro-screen,Grit Removal Equipmer Construction 21019RR 2,887,000.00 1,185,000.00 4,072,000.00 3,658,479.33 413,520.67 4,072,000.00
Meadowbrook Well Rehab Construction 21028RR 366,895.00 366,895.00 0.00 366,895.00 366,895.00
Meadowbrook WIT Upgrades-(GST#3 repair,Transfer switch,GST#2 Design 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 Design 22007RR 54,103.26 54,103.26 54,103.26 0.00 54,103.26
Lift Station#4 Upgrades Design 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 Design 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&WWTP Upgrades Design 23004RR 155,005.00 81,000.00 236,005.00 191,194.07 44,810.93 236,005.00
Spencers WTP-Ground Storage&High Service Pump&Electrical Upgr Design 23005RR 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 Design 23007RR 192,107.00 250,000.00 442,107.00 119,113.39 322,993.61 442,107.00
SCADA System Design 23008RR 250,000.00 250,000.00 500,000.00 48,500.00 451,500.00 500,000.00
Fleming island WRF electrical upgrades Nault upgrades Design 23009RR 296,171.00 1,786,190.00 2,082,361.00 279,125.39 1,803,235.61 2,082,361.00
ERP Software Replacement Construction 23010RR 2,843,782.00 1,622,922.00 4,466,704.00 4,598,297.99 (131,593.99) 4,466,704.00
Upgrade Lift Stations 11,41,69,51 Design 23012RR 158,092.80 500,000.00 658,092.80 234,528.34 423,564.46 658,092.80
Sandridge Road widening from Henley to CR 209 and ForceMain Extensit Construction 23015SL 2,040,000.00 2,040,000.00 1,541,500.24 498,499.76 2,040,000.00
Gravity Sewer Lining Construction 24005RR 406,692.68 1,000,000.00 1,406,692.68 705,889.00 700,803.68 1,406,692.68
Keystone Heights-Lakeside Street/Hilltop Street Water Main Rehabilitate Design 23024RR 237,600.00 237,600.00 21,600.00 216,000.00 237,600.00
Mid-Clay Entrance Road Stabilization Design 23025RR 50,000.00 50,000.00 30,052.31 19,947.69 50,000.00
Mid-Clay WRF Alternate Driveway Design 23028RR 1,200,000.00 1,200,000.00 51,764.48 1,148,235.52 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 Construction 23029RR 108,000.00 300,000.00 408,000.00 180,922.09 227,077.91 408,000.00
FH and Gate Valve replacement Construction 24008RR 105,000.00 210,000.00 315,000.00 9,931.25 305,068.75 315,000.00
Potable and Reclaimed Water Meter and backflow device replacement Construction 23003RR 0.00 1,600,000.00 1,600,000.00 1,076,976.17 523,023.83 1,600,000.00
Lake Asbury WM Improvements(602 Lake Asbury Road&Aldersgate S Construction 23030RR 1,530,000.00 1,530,000.00 74,773.52 1,455,226.48 1,530,000.00
Southern Baptist Hospital of Florida/cost participation w/development Construction 24001RR 0.00 195,435.28 195,435.28 0.00 1 195,435.28
Keystone Wastewater Treatment Plant-Phase II Construction Construction 24007SP 0.00 500,000.00 500,000.00 83,265.94 416,734.06 500,000.00
Upgrade Lift Station 20 Design 24003RR 0.00 0.00 125,000.00 21,720.85 103,279.15 2 125,000.00
Upgrade Lift Station 20&56 Design Not Started 0.00 500,000.00 500,000.00 (125,000.00) 0.00 375,000.00 2 375,000.00
Plant Generators Construction 21002RR 0.00 500,000.00 500,000.00 0.00 500,000.00 500,000.00
Miller St.WWTP Upgrades Influent Structure,Septage station&Electrical upgrades Not Started 0.00 375,000.00 375,000.00 0.00 375,000.00 375,000.00
New Lift Station Generators I 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 CR214 Not Started 0.00 0.00 0.00 0.00 0.00
12"WM Extension Hwy.100 to Brooklyn Bay Rd.(Keystone) Not Started 0.00 0.00 0.00 0.00 0.00
6"WM Extension Woodland Dr.to Payne Rd.via SR21 Not Started 0.00 0.00 0.00 0.00 0.00
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
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 up Construction I 00983WP I 3,149,124.00 3,149,124.00 1 3,156,147.03 I (7,023.03)1 1 3,149,124.00
19
X:\Finance\Controllers Folder\Monthly Financial\Monthly Construction Reports\2023-2024\CIP_2024_May.xlsx Page 1 of 3
Clay County Utility Authority
References
Capital Projects Budget Report Prior Years Current Fiscal for Transfers Current Fiscal
Financial Carry Over Current Fiscal Year Year Combined Transfers and Funds Spent @ Job Cost Balances and Year Job Costs
Job Description Project Phase Job Number Budget Adopted Budget Budgets Amendments 05/31/24 To Fund Amendments 2023/2024
Henley Road 12"WM Loop-Sandridge to Small Lake Construction 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'Construction 02419WL 560,554.67 2,750,000.00 3,310,554.67 520,867.20 2,789,687.47 3,310,554.67
Saratoga Springs WTP-Phase I Construction 03018WP 16,591,000.00 16,591,000.00 16,866,879.67 (275,879.67) 16,591,000.00
CCUA Administrative Building Phase I Construction 21013AD 5,125,089.00 100,000.00 5,225,089.00 2,928,721.49 2,296,367.51 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 Construction 21020WL 2,250,000.00 1,810,000.00 4,060,000.00 2,600,000.00 2,418,813.96 4,241,186.04 6 6,660,000.00
Ravines to Henly Road Water Main Extension Construction 21023WL 2,250,000.00 2,400,000.00 4,650,000.00 1,635,777.70 3,014,222.30 4,650,000.00
Governor's Park WTP Design and Build Construction 21026WP 5,125,000.00 4,250,000.00 9,375,000.00 625,000.00 5,529,423.06 4,470,576.94 5 10,000,000.00
Peters Creek WTP 2nd GST&3rd Well Design 21030WP 267,547.26 267,547.26 267,547.26 (0.00) 267,547.26
Peters Creek New Regional WRF Construction 22003SP 46,523,968.83 41,600,000.00 88,123,968.83 63,557,003.66 24,566,965.17 88,123,968.83
CCUA North Campus Driveway Design 22010AD 786,341.00 786,341.00 149,506.35 636,834.65 786,341.00
LAMPA E/W Interconnect#1 Water(Cathedral Oaks West-Green) Construction 22012WL 1,000,000.00 2,112,000.00 3,112,000.00 3,016,115.56 95,884.44 3,112,000.00
LAMPA E/W Interconnect#1 Wwtr-Reuse(Cathedral Oaks West-Gre Construction 22013SL 2,000,000.00 4,337,000.00 6,337,000.00 6,183,487.51 153,512.49 6,337,000.00
LAMPA E/W Interconnect#2 Water (Cathedral Oaks East-Blue) Design 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-Blue;Design 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-I Design 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 Oaks Design 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) Design 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) Design 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 Construction 22021 WL 17,000.00 17,000.00 0.00 17,000.00 17,000.00
Postmaster WTP Electrical Upgrades Construction 23001WP 181,657.00 181,657.00 136,244.95 45,412.05 181,657.00
Clay County-College Drive RRR Project Construction 23014WL 35,000.00 35,000.00 0.00 35,000.00 35,000.00
Upsize Mains-Double Branch Cost Share Construction 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 Design 23019SL 134,978.00 1,465,022.00 1,600,000.00 51,183.51 1,548,816.49 1,600,000.00
Water Service to 3255 Bliss Rd. Construction 23020WL 91,790.21 91,790.21 103,815.71 (12,025.50) 91,790.21
Upsizing Mains fro Bradley Creek to Russell Retreat Construction 23021WL 394,236.58 394,236.58 354,229.37 40,007.21 394,236.58
Water Service to 461 Creighton Rd. Construction 23022WL 71,520.73 71,520.73 71,955.32 (434.59) 71,520.73
Home Depot-Lowes Interconnect Construction 23026WL 23,664.53 23,664.53 22,465.48 1,199.05 23,664.53
Water Service to 879 Creighton Rd. Construction 23027WL 25,000.00 25,000.00 22,863.76 2,136.24 25,000.00
Water Service to 646 Harrison Rd. Construction 24002WL 0.00 0.00 28,000.00 21,555.64 6,444.36 9 28,000.00
Engineering Cost Allocation Construction 9999999 0.00 0.00 198,715.09 (198,715.09) 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 Construction 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 Design 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 Design 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) Construction 23017RR 922,000.00 922,000.00 0.00 922,000.00 922,000.00
CR220 Quadrant Intersection Design 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 Design 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 0.00
-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
20
X:\Finance\Controllers Folder\Monthly Financial\Monthly Construction Reports\2023-2024\CIP_2024_May.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 Balances and Year Job Costs
Job Description Project Phase Job Number Budget Adopted Budget Budgets Amendments 05/31/24 To Fund Amendments 2023/2024
-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 participationw/development Construction 24004SL 0.00 260,834.63 260,834.63 0.00 3 260,834.63
Jeremy Hollow Subdivision/cost participation w/development Construction 24006WL 0.00 16,487.20 16,487.20 0.00 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 3,500.00 1,196,500.00 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 FCOB) 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 i
Purified Water Pilot Study Construction 20022WL 4,769,000.00 2,000,000.00 6,769,000.00 5,559,791.60 1,209,208.40 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 6,550,733.31 138,895,038.83 92,851,093.06 231,746,131.89
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 non 240,509,950.34
Construction In Progress 225,195,398.58 138,477,046.68 Not Started 14,957,791.19
Completed Jobs 417,992.15 Started 225,552,159.15
138,895,038.83 240,509,950.34
21
X:\Finance\Controllers Folder\Monthly Financial\Monthly Construction Reports\2023-2024\CIP_2024_May.xlsx Page 3 of 3
CLAY COUNTY UTILITY AUTHORITY
OPERATING DETAIL BY MONTH
FISCAL YEAR 2023/2024
Section F
22
CCUA Operating Revenue Budget Report 11:08 AM
09/23/2024
Page 1 of 1
Organization: Fund: General Fund
Plan Structure:Amended Budget by Period
Time Period: Current Year
Period: FY2024- May
Revenue by Category FY2024-Sep(YE_Sep) Current Month Current Year YTD %Budget
Budget I Used
Water Base Charges
Commercial Potable Irrigation Base 299,078.00 19,006.25 153,018.68 51.16%
General Service Water Base 1,434,056.00 115,896.21 914,435.12 63.77%
Residential Water Base Charges 7,416,070.00 628,771.55 4,853,744.66 65.45%
SUBTOTAL 9,149,204.00 763,674.01 5,921,198.46 64.72%
Water Usage Charges
Commercial Potable Irrigation Usage 678,133.00 48,934.71 394,320.89 58.15%
Commercial Water Usage 2,633,109.00 219,911.17 1,720,037.77 65.32%
Residential Water Usage 8,829,012.00 935,136.78 5,822,407.94 65.95%
SUBTOTAL 12,140,254.00 1,203,982.66 7,936,766.60 65.38%
Reuse Base Charges
Reuse Commercial Base 337,285.00 28,573.75 219,681.22 65.13%
Reuse Residential Base 3,421,315.00 299,254.57 2,304,866.58 67.37%
SUBTOTAL 3,758,600.00 327,828.32 2,524,547.80 67.17%
Reuse Usage Charges
Crossings Reclaimed Water Charges 137,302.00 5,092.28 89,868.23 65.45%
Reuse Commercial Usage 472,535.00 44,572.76 240,736.00 50.95%
Reuse Residential Usage 2,217,198.00 230,003.45 1,266,767.58 57.13%
SUBTOTAL 2,827,035.00 279,668.49 1,597,371.81 56.50%
Total Water Revenues 27,875,093.00 2,575,153.48 17,979,884.67 64.50%
Sewer Base Charges
General Service Sewer Base 2,598,137.00 241,797.21 1,892,392.26 72.84%
Residential Sewer Base Charge 16,011,289.00 872,862.64 9,584,070.00 59.86%
SUBTOTAL 18,609,426.00 1,114,659.85 11,476,462.26 61.67%
Sewer Usage Charges
General Service Sewer Usage 3,718,832.00 280,513.14 2,583,392.24 69.47%
Portalet Sewage Revenue 192,000.00 0 103,071.67 53.68%
Residential Sewer Usage Charge 11,541,975.00 1,571,849.98 8,489,760.91 73.56%
SUBTOTAL 15,452,807.00 1,852,363.12 11,176,224.82 72.32%
Total Sewer Revenues 34,062,233.00 2,967,022.97 22,652,687.08 66.50%
Total Base&Usage Charges 61.937.326.00 5,542.176.45 40,632,571.75 65.60%
Miscellaneous Revenue
Asbuilt Drawing Revenue 44,537.00 140.00 18,719.55 42.03%
Cash Over/Short 0 104.83 104.83 0.00%
Cut for Non Pay Service Charge 131,405.00 0 62,505.00 47.57%
Guaranteed Revenue 4,544.00 0 2,983.50 65.66%
Meter Installation Fee 868,500.00 114,427.02 668,562.76 76.98%
Miscellaneous Repair Charges 11,997.00 0 10,169.23 84.76%
Miscellaneous Revenue 0 7,700.35 140,774.62 0.00%
Miscellaneous Service Charge 318,232.00 5,653.79 213,252.86 67.01%
New Construction Inspection Charge 99,222.00 4,584.39 34,412.42 34.68%
New Customer Service Charge 315,550.00 0 159,690.00 50.61%
Plan Review Charge 44,964.00 2,792.00 25,073.00 55.76%
Returned Check Service Charge 53,680.00 3,900.00 40,993.79 76.37%
Trip Service Charge 42,219.00 35,790.00 67,410.00 159.67%
Water-Sewer Line Permitting 13,473.00 840.00 8,540.00 63.39%
Revenue
SUBTOTAL 1,948,323.00 175,932.38 1,453,191.56 74.59%
Total Operating Revenues 63,885,649 00 5,718,108 83 42,085,763.31 65.88%
23
Budgeted vs. Actual - Base & Use Charges, Total
35,000,000
30,000,000
25,000,000 —
20,000,000
, 11M.
15,000,000 -
J ,
10,000,000
i Ir&Ill
lR
5,000,000
0 II ill 1 III
October November December January February March April May June July August September
Actual Base Charges Actual Use Charges Budgeted Base Charges Budgeted Use Charges
Operating Revenue
$7,000,000
$6,000,000
$5,000,000 pliiiliggli2L4111 —
$4,000,000
111
I
$3,000,000 a-
I
$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 —
ALIIIr
$2,000,000 —
$1,500,000 —
111$1,000,000 0
$500,000 ITILE411-
I I molar_
$0
October November December January February March April May June July August September
Actual Net Income Prior Year Net Income Budgeted Net Income
26