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HomeMy WebLinkAbout08.c EDB 2024-06 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. October 16, 2024 To: Board of Supervisors From: Karen Osborne Re: June 2024 Financial Package I have enclosed the following financial information: A) Comparative Financial Statements for the nine 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 June 30, 2024 C) Budget Reports for the nine 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 June 30, 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$3,597,591 (28%) over budget due to a favorable revenue and favorable expense variance. Operating revenue is$1,316,720 (3%) over budget and Operating expenses are$2,233,870 (6%) under budget. Itemized operating expense variances are in Section C. We gained 1,274 active (Residential 1,266, General Service 8)water accounts and 1,270 active sewer(1,255 Residential, General Service 15) accounts for the fiscal year 2023/2024 as compared to an increase of 1,135 active water accounts and an increase of 1,142 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 04:18 PM 10/10/2024 Page 1 of 1 Period: FY2024-Jun Ledger Account Summary Current Year YTD Prior Year YTD Assets Cash 27,292,692.97 25,497,196.65 Investments 70,022,432.51 119,304,205.00 Accounts Receivable 8,741,651.59 3,301,064.94 Current Receivables 95,795.75 55,449.04 Other Current Assets 1,039,594.11 655,078.74 Inventory 756,401.09 799,484.98 Net Fixed Assets 353,547,143.90 308,111,058.49 Construction in Progress 145,597,928.56 77,466,895.76 Other Long-Term Assets 299,169.77 301,709.88 Deferred Outflow of Resources 1,338,386.64 1,537,958.36 Total Assets 608,731,196.89 537,030,101.84 Liabilities Current Liabilities 28,903,395.45 26,071,873.46 Long-Term Liabilities 175,480,848.97 152,503,885.84 Total Liabilities 204,384,244.42 178,575,759.30 Fund Balance Retained Earnings- Unreserved 62,657,550.17 57,795,484.23 Investment in Capital Assets 338,996,277.60 298,022,555.35 Total Fund Balance 401,653,827.77 355,818,039.58 Net of Revenues&Expenditures 2,693,124.70 2,636,302.96 Total Liabilities&Fund Balance 608,731,196.89 537,030,101.84 3 Page 1 of 3 CCUA Balance Sheet - Detail Period: FY2024-Jun Ledger Account Summary _ Current Year YTD Prior Year YTD Assets Cash 1000:Cash 25,276,767.57 25,494,042.68 1015:Cash in Transit 30,405.98 0.00 1016:Cash in Transit-Billing 1,982,613.51 0.00 1050:Petty Cash 2,905.91 3,153.97 Total Cash 27,292,692.97 25,497,196.65 Investments 1500:Investments 41,251,016.91 49,304,205.00 1501:Truist Escrow Investment Account 8,036,290.45 70,000,000.00 1502:Investments - LAMPA 20,735,125.15 0.00 Total Investments 70,022,432.51 119,304,205.00 Accounts Receivable 1100:Accounts Receivable W&S Cust 3,214,022.51 1,358,358.13 1101:Unbilled Receivables 5,647,718.65 726,153.37 1102:Accrued Accounts Receivable 0.00 860,977.69 1103:Accounts Receivable Unbilled Reuse Revenue 0.00 146,890.62 1104:A/R CIAC & Misc Repair Invs 73,621.71 428,953.36 1105:Accounts Receivable Clearing Account (56.73) (1,292.31) 1150:Allowance for Doubtful Accounts (193,654.55) (218,975.92) Total Accounts Receivable 8,741,651.59 3,301,064.94 Current Receivables 1620:Unused Postage 49,152.72 22,005.00 1630:Loans To Customers 46,643.03 33,444.04 Total Current Receivables 95,795.75 55,449.04 Other Current Assets 1160:Interest Receivable 222,950.02 156,882.36 1170:Prepaid Assets 816,644.09 498,196.38 1250:Other Receivable 0.00 0.00 Total Other Current Assets 1,039,594.11 655,078.74 Inventory 1600:Inventory _ 756,401.09 799,484.98 Total Inventory 756,401.09 799,484.98 Net Fixed Assets 1700:Buildings 15,588,674.68 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 534,856,092.91 482,641,725.75 1790:Accumulated Depreciation (209,435,492.13) (194,681,859.31) 1791:Accumulated Amortization (242,162.53) 0.00 Total Net Fixed Assets 353,547,143.90 308,111,058.49 Construction in Progress 1750:Construction in Progress 145,597,928.56 77,466,895.76 Total Construction in Progress 145,597,928.56 77,466,895.76 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-Jun _ Ledger Account Summary _ Current Year YTD Prior Year YTD Deferred Outflow of Resources 1200: Deferred Outflow of Resources 1,338,386.64 1,537,958.36 Total Deferred Outflow of Resources 1,338,386.64 1,537,958.36 Total Assets 608,731,196.89 537,030,101.84 Liabilities Current Liabilities 2000:Accounts Payable 10,558,256.89 11,047,455.26 2004:AP- Customer Refunds Clearing 6,293.57 0.00 2310:Retainage Payable 3,125,412.73 1,484,209.41 2005:Due to Eagle Harbor (267.42) 0.00 2011:Procurement Card Payable 45,159.82 0.00 2012:Expenses Payable 702.77 0.00 2014:Virtual Card Payable 859,998.01 0.00 2020:Accrued Electric Expense Due 129,063.77 131,366.93 2030:Accrued Interest 981,070.87 335,597.55 2280:Florida Unemployment/Abandoned Property (50.62) 0.00 2290:JAX Public Service Tax Collected 369.66 353.02 2100:Accrued Pension Due 0.00 115,787.14 2101:Accrued Sick and Vacation Payable 827,204.73 712,497.66 2102:Payroll Liabilities Payable 18,931.05 1,065.99 2103:Accrued Worker's Comp Insurance Due 0.00 28,599.43 2104:Accrued Wages Payable 0.00 445,373.53 2108:Employee FIT, FICA, Medicare Withholding 0.00 88,577.14 2109:Employee Fund Withheld 1,967.50 2,069.48 2060:Due to Lend a Helping Hand 2,316.60 127.80 2117:Net Payroll Payable 0.00 0.00 2118:Payroll Forward Accrual 814,227.07 0.00 2200:Bond Deposits 162,799.27 109,761.59 2210:Current Bond Principal Due 7,059,376.15 7,092,768.01 2220:Cleaning Water Deposits 162,462.60 143,704.78 2300:Refundable Development Agreements 9,453.72 4,608.41 2330:W&S Customer Deposits 4,129,915.04 3,752,005.06 2340:Keystone Public Service Tax (2,000.11) 59.16 9999:Cash Conversion Clearing 10,731.78 0.00 2240:Deferred Reuse Revenue 0.00 68,272.07 2250:Deferred Revenue Sewer 0.00 342,184.83 2260:Deferred Revenue Water 0.00 165,429.21 Total Current Liabilities 28,903,395.45 26,071,873.46 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 75,000,000.00 2510:2024 Webster Revenue Bond 30,000,000.00 0.00 Total Long-Term Liabilities 175,480,848.97 152,503,885.84 5 Page 3 of 3 CCUA Balance Sheet - Detail Period: FY2024-Jun Ledger Account Summary Current Year YTD Prior Year YTD Total Liabilities 204,384,244.42 178,575,759.30 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 9,526,328.86 8,208,820.55 2721:Debt Service Charges 2,047,310.08 1,627,968.46 2722:Fire Capacity Charges 2,227,641.82 2,103,720.00 2723:Sewer Capacity Charges 61,652,207.00 54,173,586.00 2724:Sewer Contributed Assets 138,979,197.46 117,910,714.53 2725:Sewer Main Extension Charge 6,299,296.21 5,499,185.50 2726:Sewer TAP in Charge 2,675,808.77 2,568,619.38 2727:SJRWMD Black Creek CIAC 1,558,897.89 1,256,880.46 2728:Water Capacity Charges 12,397,404.88 11,750,315.41 2729:Water Contributed Assets 67,668,386.60 59,319,200.61 2730:Water Main Extension Charge 3,651,228.78 3,374,452.57 2731:Water Tap in Charge 2,563,790.95 2,457,288.36 Total Investment in Capital Assets 338,996,277.60 298,022,555.35 Total Fund Balance 401,653,827.77 355,818,039.58 Net of Revenues & Expenditures 2,693,124.70 2,636,302.96 Total Liabilities & Fund Balance 608,731,196.89 537,030,101.84 6 CCUA Income Statement 04:33 PM 10/10/2024 Page 1 of 1 Period: FY2024-Jun Ledger Account Current Year YTD Prior Year YTD Revenue Water Revenues 21,511,727.59 18,574,376.79 Sewer Revenue 25,734,913.61 22,852,669.66 Miscellaneous Revenue 1,686,041.15 1,812,876.32 Interest Unrestricted 2,006,093.85 751,602.93 Sale of Assets 0 96,625.00 Construction Income 50,256.75 23,670.07 Total Revenue 50,989,032.95 44,111,820.77 Expenditures Salary&Benefits Salaries 11,081,485.37 9,714,088.25 Benefits 4,313,549.80 3,900,649.01 Project Labor Recovery (55,456.82) 0 Total Salary&Benefits 15,339,578.35 13,614,737.26 General&Administrative Expenditures Bad Debt (1,210.35) (3,924.54) Communications 307,443.22 290,326.98 Due in Lieu of Taxes 2,125,675.19 1,864,216.98 Electric& Fuel Expenses 2,104,396.96 2,311,258.22 Miscellaneous Expense 537,127.64 211,007.37 Property&Liability Insurance 1,353,732.56 764,218.80 Professional Services 545,292.59 868,375.91 Sludge Treatment& Disposal 2,157,502.57 2,057,659.91 Subcontractors 2,469,621.85 2,382,653.69 Suppliers 5,200,761.76 4,653,997.47 Transportation 550,700.09 460,849.65 Depreciation 11,191,371.70 10,262,453.51 Amortization 242,162.53 0 Interest Expense 3,975,408.52 1,606,254.18 Construction Expense 156,043.07 131,432.42 Debt Issuance Costs 40,300.00 0 Total G&A Expenditures 32,956,329.90 27,860,780.55 Total Expenditrues 48,295,908.25 41,475,517.81 , Net of Revenue&Expenditures 2,693,124.70 2,636,302.96 7 CLAY COUNTY UTILITY AUTHORITY STATEMENTS OF CASH FLOWS FOR THE NINE MONTHS ENDED JUNE 30,2023 AND 2024 June 30,2024 June 30,2023 Cash flows from operating activities $ 11,891,425 $ 20,008,499 Net cash provided by operating activities 11,891,425 20,008,499 Cash flows from capital and related financing activities Proceeds from issuance of bonds and loans 30,000,000 75,000,000 Principal paid on long-term debt (6,743,610) (6,875,967) Interest paid on long-term debt (4,301,809) (1,919,590) Payments to acquire and construct plant property (75,795,672) (35,157,295) Capital contributions 9,069,087 8,652,907 Grants 90,573 1,805,521 Net cash used in capital and related financing activities (47,681,431) 41,505,576 Cash flows from investing activities Purchases of investments (22,485,981) (70,676,223) Sales of investments 53,500,000 4,000,000 Interest income 2,006,094 751,603 Net cash provided by investing activities 33,020,112 (65,924,620) Net increase(decrease)in cash and cash equivalents (2,769,893) (4,410,545) Cash and cash equivalents,beginning of period 28,049,566 29,907,741 Cash and cash equivalents,end of period $ 25,279,673 $ 25,497,197 Reconciliation of operating income to net cash provided by operating activities Cash flows from operating activities Operating income $ 4,662,439 $ 3,394,329 Adjustments to reconcile operating income to net cash provided by operating activities: Depreciation and Amortization expense 11,457,805 10,281,410 Changes in assets and liabilities Decrease(Increase)in notes and accounts receivable (5,979,630) 1,261,443 Decrease(Increase)in prepaid items and inventory (277,538) (384,357) Decrease(Increase)in interest receivable 87,152 3,695 Increase(Decrease)in accounts payable 1,615,720 5,179,772 Increase(Decrease)in accrued expenses 372,920 54,164 Increase(Decrease)in unearned revenue (444,785) 73,190 Increase(Decrease)in customer deposits 397,340 144,852 Total adjustments 7,228,986 16,614,170 Net cash provided by operating activities $ 11,891,425 $ 20,008,499 Supplemental schedule of noncash investing,capital,and financing activities Utility plant property contributed by developers $ 23,270,642 $ 20,956,387 8 Cumulative Cash Flow $160,000,000 $140,000,000 $120,000,000 $100,000,000 $80,000,000 -- --- — ': '— ll— —1— —1#11 $60,000,000 $40,000,000 $20,000,000 $0 _i ,ti'L 2,1' 2'1' ,1'L ,L'L 2.1' ,L'' ',1) 2''' ,L'5 ti) ci'3 \2,') ,L'3 ,tip '3 ,2?) `''' 2 0` �2,` �2,` t,tiR �;L�` R s, ,.. 4., pow o, pe, a� key �'ac QQ� �aJ s)J� s, Q�� fie, o o pe �'a <<e �a Q,p �a Cash IF Investments CLAY COUNTY UTILITY AUTHORITY CASH AND CASH EQUIVALENTS REPORT As of June 30, 2024 Truist Ameris SBA Investments Total Lend A Helping Hand Fund $90 $90 Operating Accounts ** $9,251,910 $9,251,910 FSA Account $22,655 $22,655 Emergency Accounts $20,875 $20,875 Petty Cash $2,906 $2,906 Total Operating Funds $9,298,345 $9,298,345 Public Funds Now: Water Plant Connection Fund $141,394 * $141,394 R Water Line Connection Fund $32,352 * $32,352 R Sewer Plant Connection Fund $1,830,883 * $1,830,883 R Sewer Lines Connection Fund $295,127 * $295,127 R Alternative Water Supply Fund $1,192,623 * $1,192,623 R Renewal&Replacement Fund $768,790 * $768,790 R Debt Stabilization and Reserve Account_Unrestricted $1,109,401 * $1,109,401 Truist Escrow Investment Account $8,036,290 $8,036,290 R LAMPA Investment Account $20,735,125 $20,735,125 R Surplus Fund $1,899,613 $446,089 $115,771 $41,251,017 $43,712,489 Available For Construction $7,270,182 $446,089 $115,771 $70,022,433 $77,854,475 Debt Service Sinking Funds: 2015 Refunding Sinking Fund $3,274,332 * $3,274,332 R DEP Loan Debt Service Sinking Acct $25,114 * $25,114 R 2018 Bond Sinking Fund $357,394 * $357,394 R Debt Stabilization and Reserve Account_Restricted Letter of Credit_Financial Responsible Officer $102,445 $102,445 R Customer Deposits&Self Insurance Fund Customer Deposits $3,864,912 $3,864,912 R Self Insurance Fund Sewage Backups $500,000 $500,000 Unemployment $25,000 $25,000 TOTAL Funds $3,759,285 $4,389,912 - - $8,149,197 TOTAL CASH&CASH EQUIVALENTS $20,327,902 $4,836,001 $115,771 $70,022,433 $95,302,106 Investment Accounts Maturity Date Balance APY US Bank Various $41,251,017 3.51% US Bank-LAMPA Immediate $20,735,125 4.91% Truist Escrow Investment Account Monthly $8,036,290 3.55% $70,022,433 * BB&T Public Funds Money Checking Accounts $9,027,410 0.25% BB&T Public Funds Money Checking Accounts $9,251,910 0.25% Ameris Public Funds Money Checking Accounts $4,836,001 1.20% SBA $115,771 4.84% Construction Balance $77,854,475 Operating Cash $7,251,910 Available Construction Balance: $85,106,385 "R"indicates fund is Restricted by Bond Resolution,Enabling Legislation or Board Resolution. Section B Printed 10/10/2024 CLAY COUNTY UTILITY AUTHORITY BUDGET REPORTS FISCAL YEAR 2023/2024 Section C 04:57 PM CCUA Operating Budget Report 10/10/2024 Page 1 of 1 Organization: Fund: General Fund Plan Structure:Amended Budget by Period Time Period: Current Year Period: FY2024-Jun Ledger Account Budget Current Year YTD Available Balance % Budget Used Operating Revenues Water Revenues Water Base Charges 9,149,204.00 6,753,854.29 2,395,349.71 73.82% Water Use Charges 12,140,254.00 9,700,105.46 2,440,148.54 79.90% Reuse Water Base Charges 3,758,600.00 2,891,995.62 866,604.38 76.94% Reuse Water Use Charges 2,827,035.00 2,165,772.22 661,262.78 76.61% Total Water Revenues 27,875,093.00 21,511,727.59 6,363,365.41 77.17% Sewer Revenues Sewer Base Charges 18,609,426.00 12,652,230.66 5,957,195.34 67.99% Sewer Use Charges 15,452,807.00 13,082,682.95 2,370,124.05 84.66% Total Sewer Revenues 34,062,233.00 25,734,913.61 8,327,319.39 75.55% Miscellaneous Revenue 1,948,323.00 1,686,041.15 262,281.85 86.54% Total Operating Revenues 63,885,649.00 48,932,682.35 14,952,966.65 76.59% Interest Income 855,625.56 2,006,093.85 (1,150,468.29) 234.46% Operating Expenses Salary&Benefits Salaries&Wages 14,855,843.19 11,081,485.37 3,774,357.82 74.59% Employee Benefits 5,677,562.75 4,313,549.80 1,364,012.95 75.98% Project Labor Recovery 0 (55,456.82) 55,456.82 0.00% Bad Debt 500.00 (1,210.35) 1,710.35 (242.07%) Communications 445,190.00 307,443.22 137,746.78 69.06% Due in Lieu of Taxes 2,787,180.00 2,125,675.19 661,504.81 76.27% Electric& Fuel Expenses 3,424,866.00 2,104,396.96 1,320,469.04 61.44% Miscellaneous Expense 508,598.00 537,127.64 (28,529.64) 105.61% Property&Liability Insurance 1,715,193.00 1,353,732.56 361,460.44 78.93% Professional Services 1,372,189.24 545,292.59 826,896.65 39.74% Sludge Treatment& Disposal 2,805,750.00 2,157,502.57 648,247.43 76.90% Subcontractors 5,264,150.56 2,469,621.85 2,794,528.71 46.91% Supplies 6,221,646.64 5,200,761.76 1,020,884.88 83.59% Transportation 732,940.00 550,700.09 182,239.91 75.14% Total Operating Expenses 45,811,609.38 32,690,622.43 13,120,986.95 71.36% Non-Operating Expenses Depreciation 13,615,661.00 11,191,371.70 2,424,289.30 82.19% Amortization 0 242,162.53 (242,162.53) 0.00% Interest Expense 2,914,754.00 3,975,408.52 (1,060,654.52) 136.39% 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 15,449,242.75 1,081,172.25 93.46% Construction Income 526,841.00 50,256.75 476,584.25 9.54% Construction Expense 526,841.46 156,043.07 370,798.39 29.62% Contingency 775,383.00 0 775,383.00 0.00% Net of RP.yAnI P.f3 Expenditures 1,693,866 79 _ 2,693,124 70 (1,069257 98) 165 85% 12 05:06 PM CCUA Operating Expense Report 10/10/2024 Page 1 of 2 Organization: Fund: General Fund Plan Structure:Amended Budget by Period Time Period: Current Year Period: FY2024-Jun Ledger Account Budget Current Year YTD Available Balance % Budget Used SALARIES&WAGES Accrued wages 0 (250,828.68) 250,828.68 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 0 690.00 (690.00) 0.00% Overtime Wages 670,966.84 516,119.63 154,847.21 76.92% Tuition Reimbursement 0 8,257.29 (8,257.29) 0.00% Wages Hourly 8,945,500.59 4,334,408.92 4,611,091.67 48.45% Wages Salary 5,239,375.76 5,358,337.17 (118,961.41) 102.27% (Blank) 0 1,122,189.09 (1,122,189.09) 0.00% SUBTOTAL 14,855,843.19 11,081,485.37 3,774,357.82 74.59% EMPLOYEE BENEFITS Employee Health and Life Insurance 2,850,793.41 2,037,443.32 813,350.09 71.47% Employee Retirement and Benefits 1,516,339.47 705,312.46 811,027.01 46.51% Employer Fica Payroll Taxes 1,063,761.30 671,362.69 392,398.61 63.11% Job Pension Expense 0 282,734.08 (282,734.08) 0.00% Wellness 50,000.00 25,151.38 24,848.62 50.30% Workers Comp Insurance 196,668.57 140,565.14 56,103.43 71.47% (Blank) 0 450,980.73 (450,980.73) 0.00% SUBTOTAL 5,677,562.75 4,313,549.80 1,364,012.95 75.98% PROJECT LABOR RECOVERY Employee Health and Life Insurance 0 (9,424.27) 9,424.27 0.00% Employer Fica Payroll Taxes 0 (2,873.67) 2,873.67 0.00% Job Pension Expense 0 (3,083.69) 3,083.69 0.00% Overtime Wages 0 (455.73) 455.73 0.00% Wages Salary 0 (38,815.63) 38,815.63 0.00% Workers Comp Insurance 0 (803.83) 803.83 0.00% SUBTOTAL 0 (55,456.82) 55,456.82 0.00% BAD DEBT Bad Debt Expense 500.00 (1,210.35) 1,710.35 (242.07%) SUBTOTAL 500.00 (1,210.35) 1,710.35 (242.07%) COMMUNICATIONS Communication Expenses 445,190.00 307,443.22 137,746.78 69.06% SUBTOTAL 445,190.00 307,443.22 137,746.78 69.06% DUE IN LIEU OF TAXES Due in Lieu of Taxes 2,787,180.00 2,125,675.19 661,504.81 76.27% SUBTOTAL 2,787,180.00 2,125,675.19 661,504.81 76.27% ELECTRIC&FUEL EXPENSES Electric and Fuel 3,424,866.00 2,104,396.96 1,320,469.04 61.44% SUBTOTAL 3,424,866.00 2,104,396.96 1,320,469.04 61.44% MISCELLANEOUS EXPENSE Advertising Expense 76,137.00 23,037.58 53,099.42 30.26% Bank Fees 57,625.00 35,756.99 21,868.01 62.05% Miscellaneous Expense 312,069.00 461,087.21 (149,018.21) 147.75% Rental Expense 62,767.00 17,245.86 45,521.14 27.48% SUBTOTAL 508,598.00 537,127.64 (28,529.64) 105.61% PROPERTY&LIABILITY INSURANCE Property Insurance 1,715,193.00 1,353,732.56 361,460.44 78.93% SUBTOTAL 1,715,193.00 1,353,732.56 361,460.44 78.93% PROFESSIONAL SERVICES 13 05:06 PM CCUA Operating Expense Report - Copy 10/10/2024 Page 2 of 2 Ledger Account Budget Current Year YTD Available Balance % Budget Used Accounting Audit Expense 34,500.00 27,500.00 7,000.00 79.71% Employee Training and Travel 359,495.00 113,550.19 245,944.81 31.59% Engineering Expense 265,000.00 193,698.14 71,301.86 73.09% Legal Expenses 661,000.00 173,573.34 487,426.66 26.26% Salaries for Board Members 52,194.24 36,970.92 15,223.32 70.83% SUBTOTAL 1,372,189.24 545,292.59 826,896.65 39.74% SLUDGE TREATMENT& DISPOSAL Sludge Removal 2,220,000.00 1,707,462.07 512,537.93 76.91% Sludge Treatment 585,750.00 450,040.50 135,709.50 76.83% SUBTOTAL 2,805,750.00 2,157,502.57 648,247.43 76.90% SUBCONTRACTORS Subcontractors 4,757,128.56 2,186,091.82 2,571,036.74 45.95% Subcontractors Testing 350,000.00 167,938.76 182,061.24 47.98% Trash Service 157,022.00 115,591.27 41,430.73 73.61% SUBTOTAL 5,264,150.56 2,469,621.85 2,794,528.71 46.91% SUPPLIES Brass Fittings 0 49,425.74 (49,425.74) 0.00% Chemicals 1,243,000.00 1,268,881.47 (25,881.47) 102.08% Furniture 15,150.00 2,475.56 12,674.44 16.34% Inventory 0 1,842.00 (1,842.00) 0.00% Software 1,516,844.93 769,453.57 747,391.36 50.73% Supplies Field 2,847,084.71 2,774,216.24 72,868.47 97.44% Supplies Office 599,567.00 332,329.94 267,237.06 55.43% Tools and Supplies 0 2,137.24 (2,137.24) 0.00% SUBTOTAL 6,221,646.64 5,200,761.76 1,020,884.88 83.59% TRANSPORTATION Fleet Repair and Maintenance 0 179,154.94 (179,154.94) 0.00% Transportation Expenses 732,940.00 371,545.15 361,394.85 50.69% SUBTOTAL 732,940.00 550,700.09 182,239.91 75.14% Total Operating Expenses 45,811,609.38 32,690,622.43 13,120,986.95 71.36% 14 CLAY COUNTY UTILITY AUTHORITY CIAC REPORTS FISCAL YEAR 2023/2024 Section D CCUA CIAC Report 05:08 PM 10/10/2024 Page 1 of 1 Period: FY2024-Jun 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 11,856,865.36 103,837.50 540,539.52 12,397,404.88 Sewer Capacity Charges 55,213,975.78 995,260.00 6,438,231.22 61,652,207.00 Fire Capacity Charges 2,132,781.82 0 94,860.00 2,227,641.82 Alternative Water Supply Charge 8,498,767.35 163,511.49 1,027,561.51 9,526,328.86 SJRWMD Black Creek Charge 1,445,756.11 27,007.54 113,141.78 1,558,897.89 Debt Service Charge 1,720,422.96 128,304.25 326,887.12 2,047,310.08 Water Tap-In Charge 2,479,403.92 6,581.79 84,387.03 2,563,790.95 Sewer Tap-In Charge 2,605,628.70 2,167.66 70,180.07 2,675,808.77 Water Main Extension Charge 3,547,145.50 72,797.50 104,083.28 3,651,228.78 Sewer Main Extension Charge 6,030,080.52 178,507.63 269,215.69 6,299,296.21 Water Contributed Assets 61,270,367.19 911,500.00 6,398,019.41 67,668,386.60 Sewer Contributed Assets 122,106,574.49 5,087,603.00 16,872,622.97 138,979,197.46 Total Contributions in Aid of 306,565,975.14 7,677,078.36 32,430,302.46 338,996,277.60 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 58,879.85 5,618,671.45 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 58,879.85 0.00 0.00 0.00 8,526,757.06 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 63,987.86 5,373,047.62 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 83,810.18 4,097,580.14 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 91,786.66 102,727.73 170,620.93 125,627.30 147,798.04 0.00 0.00 0.00 9,510,901.55 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 88,918.19 0.00 0.00 0.00 984,144.49 Cash Balance 1,192,623.42 Done in following Month: Less Construction Costs transferred after month close (58,879.85) J/E-Adjustment True Up for Move-Ins/Move-Outs J/E-Interfund Transfer (149,599.08) 984,144.49 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 and Year Job Costs Job Description Project Phase Job Number Budget Adopted Budget Budgets Amendments 06/30/24 Balances To Fund Amendments 2023/2024 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 Engineering Cost Allocation Construction 9999999 0.00 0.00 198,715.09 (198,715.09) 0.00 Meadow Lake WTP-New Ground Storage Tank and Electrical Service upgrade Construction 00983WP 3,149,124.00 3,149,124.00 3,170,139.56 (21,015.56) 3,149,124.00 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 Intercom Construction 02419WL 560,554.67 2,750,000.00 3,310,554.67 532,690.21 2,777,864.46 3,310,554.67 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 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 Ridgecrest WTP-Replace Softstart&Crossline Starters with VFD's Construction 20021RR 2,011,228.00 0.00 2,011,228.00 2,017,268.39 (6,040.39) 2,011,228.00 Purified Water Pilot Study Construction 20022WL 4,769,000.00 2,000,000.00 6,769,000.00 5,618,671.45 1,150,328.55 6,769,000.00 Plant Generators Construction 21002RR 0.00 500,000.00 500,000.00 0.00 500,000.00 500,000.00 Fleming Island Reg.WWTP-2nd BCR Plant,Two Tanks Construction 21010RR 7,200,000.00 1,680,000.00 8,880,000.00 5,849,899.31 3,030,100.69 8,880,000.00 CCUA Administrative Building Phase I Construction 21013AD 5,125,089.00 100,000.00 5,225,089.00 3,070,017.15 2,155,071.85 5,225,089.00 Lift Station#2&#3 Upgrade Construction 21016RR 3,834,146.16 900,000.00 4,734,146.16 1,965,853.84 1,614,974.33 5,085,025.67 7 6,700,000.00 Ridaught WWTP Upgrades(Install Micro-screen,Grit Removal Equipment,and Influent,Rehabilitiation of Clarifier No.2) Construction 21019RR 2,887,000.00 1,185,000.00 4,072,000.00 3,810,310.06 261,689.94 4,072,000.00 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 2,236,033.74 2,413,966.26 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 6,182,779.09 3,817,220.91 5 10,000,000.00 Meadowbrook Well Rehab Construction 21028RR 366,895.00 366,895.00 0.00 366,895.00 366,895.00 Meadowbrook WTP Upgrades-(GST#3 repair,Transfer switch,GST#2 roof repair,Aerator repair,replace 4 of the 5 HSP skids) 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 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 67,721,872.59 20,402,096.24 88,123,968.83 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 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 3,049,890.24 62,109.76 3,112,000.00 LAMPA E/W Interconnect#1 Wwtr-Reuse(Cathedral Oaks West-Green) Construction 22013SL 2,000,000.00 4,337,000.00 6,337,000.00 6,199,934.85 137,065.15 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-Red) 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 West-P 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 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 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 Potable and Reclaimed Water Meter and backflow device replacement Construction 23003RR 0.00 1,600,000.00 1,600,000.00 1,270,708.05 329,291.95 1,600,000.00 Miller WRF Electrical Upgrades&WWTP Upgrades Design 23004RR 155,005.00 81,000.00 236,005.00 202,892.70 33,112.30 236,005.00 Spencers WTP-Ground Storage&High Service Pump&Electrical Upgrades 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 4,697,897.99 (231,193.99) 4,466,704.00 Upgrade Lift Stations 11,41,69,51 Design 23012RR 158,092.80 500,000.00 658,092.80 238,695.31 419,397.49 658,092.80 Clay County-College Drive RRR Project Construction 23014WL 35,000.00 35,000.00 0.00 35,000.00 35,000.00 Sandridge Road widening from Henley to CR 209 and ForceMain Extension Construction 23015SL 2,040,000.00 2,040,000.00 1,623,712.44 416,287.56 2,040,000.00 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 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 56,276.59 1,543,723.41 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 Keystone Heights-Lakeside Street/Hilltop Street Water Main Rehabilitation 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 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 19 X5Finance\Controllers Folder\Monthly Financial\Monthly Construction Reports\2023-2024\CIP_2024_June.xlsx Page 1 of 3 Clay County Utility Authority References Capital Projects Budget Report Prior Years Current Fiscal for Transfers Current Fiscal Financial Carry Over Current Fiscal Year Year Combined Transfers and Funds Spent @ Job Cost and Year Job Costs Job Description Project Phase Job Number Budget Adopted Budget Budgets Amendments 06/30/24 Balances To Fund Amendments 2023/2024 Mid-Clay WRF Alternate Driveway Design 23028RR 1,200,000.00 1,200,000.00 69,849.26 1,130,150.74 1,200,000.00 Water Plant Meters Retrofits Construction 23029RR 108,000.00 300,000.00 408,000.00 184,475.04 223,524.96 408,000.00 Lake Asbury WM Improvements(602 Lake Asbury Road&Aldersgate St.) 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 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 Upgrade Lift Station 20 Design 24003RR 0.00 0.00 125,000.00 23,548.86 101,451.14 2 125,000.00 Sugar Leaf Farms/cost participation w/development Construction 24004SL 0.00 260,834.63 260,834.63 0.00 3 260,834.63 Gravity Sewer Lining Construction 24005RR 406,692.68 1,000,000.00 1,406,692.68 814,072.80 592,619.88 1,406,692.68 Jeremy Hollow Subdivision/cost participation w/development Construction 24006WL 0.00 16,487.20 16,487.20 0.00 4 16,487.20 Keystone Wastewater Treatment Plant-Phase II Construction Construction 24007SP 0.00 500,000.00 500,000.00 114,692.06 385,307.94 500,000.00 FH and Gate Valve replacement Construction 24008RR 105,000.00 210,000.00 315,000.00 50,640.59 264,359.41 315,000.00 CR220 Quadrant Intersection Design 24009RR 578,000.00 578,000.00 0.00 578,000.00 578,000.00 12-inch Wm Keystone RV to Geneva lakes WTP 24011WP 0.00 2,300,000.00 2,300,000.00 9,579.32 2,290,420.68 2,300,000.00 Lift Station Bypass Pump 24012RR 200,000.00 200,000.00 129,245.70 70,754.30 200,000.00 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 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 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 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 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 Ill Not Started 0.00 0.00 0.00 0.00 0.00 Phase III Admin Building Not Started 0.00 0.00 0.00 0.00 0.00 CR 315 Peters Creek Spur(Orange) Not Started 0.00 0.00 0.00 0.00 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 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 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(Arm G)35LF of 6-inch WM Not Started 0.00 0.00 0.00 0.00 0.00 -Booster Pump Station Not Started 0.00 0.00 0.00 0.00 0.00 Treatment plant R&R Studies Not Started 0.00 500,000.00 500,000.00 0.00 500,000.00 500,000.00 20 X:\Finance\Controllers Folder\Monthly Financial\Monthly Construction Reports\2023-2024\CIP_2024_June.xlsx Page 2 of 3 Clay County Utility Authority References Capital Projects Budget Report Prior Years Current Fiscal for Transfers Current Fiscal Financial Carry Over Current Fiscal Year Year Combined Transfers and Funds Spent @ Job Cost and Year Job Costs Job Description Project Phase Job Number Budget Adopted Budget Budgets Amendments 06/30/24 Balances To Fund Amendments 2023/2024 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 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 3,614.72 1,196,385.28 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 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 AM[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 RENEWAL,REPLACEMENT&BETTERMENT SYSTEM EXPANSION ALTERNATIVE WATER SUPPLY Subtotals 127,501,372.01 95,215,608.86 222,716,980.87 6,550,733.31 145,634,842.04 83,632,872.14 229,267,714.18 Contingency 15,314,551.76 15,314,551.76 (6,550,733.31) 5-9 8,763,818.45 TOTAL CAPITAL EXPENDITURES 238,031,532.63 0.00 238,031,532.63 Construction In Progress 222,716,980.87 145,597,928.56 Not Started 12,457,791.19 Completed Jobs 36,913.48 Started 225,573,741.44 145,634,842.04 238,031,532.63 21 X:\Finance\Controllers Folder\Monthly Financial\Monthly Construction Reports\2023-2024\CIP_2024_June.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 01:41 PM 10/16/2024 Page 1 of 2 Organization: Fund: General Fund Plan Structure:Amended Budget by Period Time Period: Current Year Period: FY2024-Jun Revenue by Category FY2024-Sep(YE_Sep) Current Month Current Year YTD %Budget Budget Used Water Base Charges Commercial Potable Irrigation Base 299,078.00 21,964.75 174,983.43 58.51% General Service Water Base 1,434,056.00 124,216.89 1,038,652.01 72.43% Residential Water Base Charges 7,416,070.00 686,474.19 5,540,218.85 74.71% SUBTOTAL 9,149,204.00 832,655.83 6,753,854.29 73.82% Water Usage Charges Commercial Potable Irrigation Usage 678,133.00 105,635.20 499,956.09 73.73% Commercial Water Usage 2,633,109.00 240,149.95 1,960,187.72 74.44% Residential Water Usage 8,829,012.00 1,417,553.71 7,239,961.65 82.00% SUBTOTAL 12,140,254.00 1,763,338.86 9,700,105.46 79.90% Reuse Base Charges Reuse Commercial Base 337,285.00 33,045.04 252,726.26 74.93% Reuse Residential Base 3,421,315.00 334,402.78 2,639,269.36 77.14% SUBTOTAL 3,758,600.00 367,447.82 2,891,995.62 76.94% Reuse Usage Charges Crossings Reclaimed Water Charges 137,302.00 49,754.27 139,622.50 101.69% Reuse Commercial Usage 472,535.00 106,807.60 347,543.60 73.55% Reuse Residential Usage 2,217,198.00 411,838.54 1,678,606.12 75.71% SUBTOTAL 2,827,035.00 568,400.41 2,165,772.22 76.61% Total Water Revenues 27,875,093.00 3,531,842.92 21,511,727.59 77.17% Sewer Base Charges General Service Sewer Base 2,598,137.00 266,650.64 2,159,042.90 83.10% Residential Sewer Base Charge 16,011,289.00 1,398,391.19 11,946,787.25 74.61% SUBTOTAL 18,609,426.00 1,665,041.83 14,105,830.15 75.80% Sewer Usage Charges General Service Sewer Usage 3,718,832.00 388,279.58 2,971,671.82 79.91% Portalet Sewage Revenue 192,000.00 21,686.83 124,758.50 64.98% Residential Sewer Usage Charge 11,541,975.00 1,007,218.29 8,532,653.14 73.93% SUBTOTAL 15,452,807.00 1,417,184.70 11,629,083.46 75.26% Total Sewer Revenues 34,062,233.00 3,082,226.53 25,734,913.61 75.55% Total Base&Usage Charges 61.937.326.00 6.614.069.45 47,246,641.20 76.28% Miscellaneous Revenue Asbuilt Drawing Revenue 44,537.00 280.00 18,999.55 42.66% Cash Over/Short 0 60.39 165.22 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 868,500.00 158,632.54 827,195.30 95.24% Miscellaneous Repair Charges 11,997.00 0 10,169.23 84.76% Miscellaneous Revenue 0 2,790.64 143,565.26 0.00% Miscellaneous Service Charge 318,232.00 6,690.00 219,942.86 69.11% New Construction Inspection Charge 99,222.00 17,193.77 51,606.19 52.01% New Customer Service Charge 315,550.00 0 159,690.00 50.61% Plan Review Charge 44,964.00 5,024.25 30,097.25 66.94% Returned Check Service Charge 53,680.00 6,420.00 47,413.79 88.33% Trip Service Charge 42,219.00 34,380.00 101,790.00 241.10% Water-Sewer Line Permitting 13,473.00 1,680.00 10,220.00 75.86% Revenue (Blank) 0 (302.00) (302.00) 0.00% SUBTOTAL 1,948,323.00 232,849.59 1,686,041.15 86.54% 23 CCUA Operating Revenue Budget Report 01:41 PM 10/16/2024 Page 2 of 2 Revenue by Category FY2024-Sep(YE_Sep) Current Month Current Year YTD %Budget Budget Used Total Operating Revenues 63,885,649.00 6,846,919.04 48,932,682 35 76.59% 24 Budgeted vs. Actual - Base & Use Charges, Total 35,000,000 30,000,000 rmiiiii lily", i.:1_6 25,000,000ININImINMI I 20,000,000 -- 15,000,000 - 10,000,000 111 5,000,000 g I/ — 0 IL_ 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 $8,000,000 $7,000,000 $6,000,000 -- — ail r7/1°1 • • $5,000,000 liji $4,000,000UIIII1IP $3,000,000 __ $2,000,000 I- $1,000,000 _________■- _■- _ $0 October November December January February March April May June July August September Actual Optg Rev Prior Year Optg Rev Budgeted Optg Rev $3,500,000 ill Operating Net Income A $3,000,000 $2,500,000 $2,000,000 $1,500,000 $1,000,000ro r 1 $500,000 i. I i - _Aw' $0 October November December January February March April May June July August September Actual Net Income Prior Year Net Income Budgeted Net Income 27