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08.b EDB 2024 09 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. January 29, 2025 To: Board of Supervisors From: Karen Osborne Re: September 2024 Financial Package I have enclosed the following financial information: A) Comparative Financial Statements for the twelve 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 September 30, 2024 C) Budget Reports for the twelve 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 September 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 Bond Test Report Operating income is$4,415,060 (26%) over budget due to a favorable revenue and favorable expense variance. Operating revenue is$1,791,441 (3%) over budget and Operating expenses are $2,623,620 (6%) under budget. Itemized operating expense variances are in Section C. We gained 1,550 active (Residential 1,522, General Service 28)water accounts and 1,546 active sewer(1,511 Residential, General Service 35) accounts for the fiscal year 2023/2024 as compared to an increase of 1,429 active water accounts and an increase of 1,435 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 04:08 PM 01/28/2025 Page 1 of 1 Period: FY2024-Sep Ledger Account Summary Current Year YTD Prior Year YTD Assets Cash 30,681,029.44 28,049,566.48 Investments 57,562,023.20 101,036,451.10 Accounts Receivable 6,633,035.02 4,770,876.36 Current Receivables 86,873.98 60,858.22 Other Current Assets 653,080.56 726,277.87 Inventory 890,615.52 905,601.21 Net Fixed Assets 378,604,359.15 336,789,276.31 Construction in Progress 138,905,487.74 74,747,287.33 Other Long-Term Assets 284,464.19 312,002.83 Deferred Outflow of Resources 1,292,002.38 1,481,048.06 Total Assets 615,592,971.18 548,879,245.77 Liabilities Current Liabilities 31,840,237.72 27,431,261.67 Long-Term Liabilities 176,517,278.55 152,224,458.79 Total Liabilities 208,357,516.27 179,655,720.46 Fund Balance Retained Earnings-Unreserved 62,657,550.17 57,795,484.23 Investment in Capital Assets 341,961,831.57 306,565,975.14 Total Fund Balance 404,619,381.74 364,361,459.37 Net of Revenues&Expenditures 2,616,073.17 4,862,065.94 Total Liabilities&Fund Balance 615,592,971.18 548,879,245.77 3 Page 1 of 3 CCUA Balance Sheet - Detail Period: FY2024-Sep Ledger Account Summary Current Year YTD Prior Year YTD Assets Cash 1000:Cash 30,709,463.42 28,046,660.57 1015:Cash in Transit (31,353.74) 0.00 1016:Cash in Transit-Billing 0.00 0.00 1050:Petty Cash 2,919.76 2,905.91 Total Cash 30,681,029.44 28,049,566.48 Investments 1500:Investments 36,824,170.14 40,593,185.66 1501:Truist Escrow Investment Account 0.00 60,443,265.44 1502:Investments- LAMPA 20,737,853.06 0.00 Total Investments 57,562,023.20 101,036,451.10 Accounts Receivable 1100:Accounts Receivable W&S Cust 1,905,544.41 1,078,203.10 1101:Unbilled Receivables 4,942,273.89 852,819.40 1102:Accrued Accounts Receivable 0.00 920,632.60 1103:Accounts Receivable Unbilled Reuse Revenue 0.00 191,252.91 1104:A/R CIAC & Misc Repair Invs 98,603.08 1,922,765.10 1105:Accounts Receivable Clearing Account 3,525.56 (1,142.20) 1150:Allowance for Doubtful Accounts (316,911.92) (193,654.55) Total Accounts Receivable 6,633,035.02 4,770,876.36 Current Receivables 1620:Unused Postage 49,727.84 22,883.40 1630:Loans To Customers 37,146.14 37,974.82 Total Current Receivables 86,873.98 60,858.22 Other Current Assets 1160:Interest Receivable 139,769.84 310,102.44 1170:Prepaid Assets 513,310.72 416,175.43 1250:Other Receivable 0.00 0.00 Total Other Current Assets 653,080.56 726,277.87 Inventory 1600:Inventory 890,615.52 905,601.21 Total Inventory 890,615.52 905,601.21 Net Fixed Assets 1700:Buildings 21,113,728.49 15,240,674.68 1701:Intangible Assets 7,697,429.70 3,866,031.40 1702:Land 5,268,724.07 5,268,724.07 1703:Machinery& Equipment 551,972,130.59 510,633,695.62 1740:Subscription Based Asset 6,778,764.26 0.00 1790:Accumulated Depreciation (213,046,098.95) (198,219,849.46) 1791:Accumulated Amortization (1,180,319.01) 0.00 Total Net Fixed Assets 378,604,359.15 336,789,276.31 Construction in Progress 1750:Construction in Progress 138,905,487.74 74,747,287.33 Total Construction in Progress 138,905,487.74 74,747,287.33 Other Long-Term Assets 1800:Loan to Customers_Long-term 284,464.19 312,002.83 Total Other Long-Term Assets 284,464.19 312,002.83 4 Page 2 of 3 CCUA Balance Sheet - Detail Period: FY2024-Sep Ledger Account Summary Current Year YTD Prior Year YTD Deferred Outflow of Resources 1200: Deferred Outflow of Resources 1,292,002.38 1,481,048.06 Total Deferred Outflow of Resources 1,292,002.38 1,481,048.06 Total Assets 615,592,971.18 548,879,245.77 Liabilities Current Liabilities 2000:Accounts Payable 10,551,722.44 11,066,218.27 2004:AP-Customer Refunds Clearing 96,706.23 0.00 2310:Retainage Payable 3,742,134.85 1,918,384.83 2005:Due to Eagle Harbor (84.26) 0.00 2011:Procurement Card Payable 49,156.06 0.00 2012:Expenses Payable 2,681.05 0.00 2014:Virtual Card Payable 1,225,561.92 0.00 2020:Accrued Electric Expense Due 0.00 129,063.77 2030:Accrued Interest 2,364,291.09 1,450,132.97 2280:Florida Unemployment/Abandoned Property (50.62) 0.00 2290:JAX Public Service Tax Collected (117.77) 266.46 2100:Accrued Pension Due 0.00 107,803.34 2101:Accrued Sick and Vacation Payable 852,135.55 860,654.35 2102:Payroll Liabilities Payable 1,628.06 3,081.06 2103:Accrued Worker's Comp Insurance Due 0.00 26,627.43 2104:Accrued Wages Payable 0.00 217,379.05 2108:Employee FIT, FICA, Medicare Withholding 0.00 82,469.57 2109:Employee Fund Withheld 0.00 2,076.48 2060:Due to Lend a Helping Hand 2,424.53 465.29 2117:Net Payroll Payable 0.00 0.00 2118:Payroll Forward Accrual 568,061.21 0.00 2200:Bond Deposits 169,881.97 110,871.10 2205:Subscription Lease Payable- Current 667,785.24 0.00 2210:Current Bond Principal Due 7,209,488.04 7,059,376.15 2220:Cleaning Water Deposits 154,866.25 145,499.72 2300:Refundable Development Agreements 9,123.76 4,608.41 2330:W&S Customer Deposits 4,175,031.07 3,801,466.06 2340:Keystone Public Service Tax (2,188.95) 32.75 9999:Cash Conversion Clearing 0.00 0.00 2240:Deferred Reuse Revenue 0.00 52,959.80 2250:Deferred Revenue Sewer 0.00 264,667.81 2260:Deferred Revenue Water 0.00 127,157.00 Total Current Liabilities 31,840,237.72 27,431,261.67 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 9,832,048.08 10,462,103.58 2504:Contra Current Bond Principal (7,209,488.04) (7,059,376.15) 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 2511:Subscription Lease Payable- Long Term 1,502,307.80 0.00 Total Long-Term Liabilities 176,517,278.55 152,224,458.79 5 Page 3 of 3 CCUA Balance Sheet - Detail Period: FY2024-Sep Ledger Account Summary Current Year YTD Prior Year YTD Total Liabilities 208,357,516.27 179,655,720.46 Fund Balance Retained Earnings- Unreserved 62,657,550.17 57,795,484.23 Investment in Capital Assets 2710:Grants 28,248,778.30 27,658,205.44 2720:AWS CIAC 9,817,329.31 8,498,767.35 2721:Debt Service Charges 2,207,776.10 1,720,422.96 2722:Fire Capacity Charges 2,227,641.82 2,132,781.82 2723:Sewer Capacity Charges 62,673,907.94 55,213,975.78 2724:Sewer Contributed Assets 139,053,311.28 122,106,574.49 2725:Sewer Main Extension Charge 6,638,842.38 6,030,080.52 2726:Sewer TAP in Charge 2,707,816.41 2,605,628.70 2727:SJRWMD Black Creek CIAC 1,585,367.51 1,445,756.11 2728:Water Capacity Charges 12,510,674.66 11,856,865.36 2729:Water Contributed Assets 67,882,208.73 61,270,367.19 2730:Water Main Extension Charge 3,836,569.54 3,547,145.50 2731:WaterTap in Charge 2,571,607.59 2,479,403.92 Total Investment in Capital Assets 341,961,831.57 306,565,975.14 Total Fund Balance 404,619,381.74 364,361,459.37 Net of Revenues & Expenditures 2,616,073.17 4,862,065.94 Total Liabilities& Fund Balance 615,592,971.18 548,879,245.77 6 CCUA Income Statement 04:29 PM 01/28/2025 Page 1 of 1 Period: FY2024-Sep Ledger Account Current Year YTD J Prior Year YTD Revenue Water Revenues 29,076,328.91 25,503,114.36 Sewer Revenue 34,505,608.74 30,694,286.01 Miscellaneous Revenue 2,095,151.95 3,722,133.97 Interest Unrestricted 2,605,742.01 1,665,847.05 Sale of Assets 47,910.00 94,751.80 Construction Income 202,718.51 196,624.07 Total Revenue 68,533,460.12 61,876,757.26 Expenditures Salary&Benefits Salaries 15,001,025.85 13,237,660.52 Benefits 5,665,117.60 5,125,288.22 Project Labor Recovery (95,620.57) 0 Total Salary&Benefits 20,570,522.88 18,362,948.74 General&Administrative Expenditures Bad Debt 152,032.24 29,052.90 Communications 441,232.09 390,655.84 Due in Lieu of Taxes 2,859,138.72 2,529,048.53 Electric&Fuel Expenses 2,704,242.43 3,034,130.36 Miscellaneous Expense 634,742.92 271,641.02 Property&Liability Insurance 1,789,799.50 1,017,810.36 Professional Services 606,006.04 1,256,186.25 Sludge Treatment&Disposal 2,728,618.07 2,636,199.67 Subcontractors 3,561,365.12 3,479,757.77 Suppliers 7,149,411.82 6,368,955.21 Transportation 766,260.91 657,530.84 Depreciation 15,040,545.88 13,818,246.60 Amortization 1,180,319.01 0 Interest Expense 5,453,130.81 2,828,397.17 Construction Expense 202,718.51 192,880.06 Debt Issuance Costs 77,300.00 141,250.00 Total G&A Expenditures 45,346,864.07 38,651,742.58 Total Expenditrues 65,917,386.95 57,014,691.32 Net of Revenue&Expenditures 2,616,073.17 4,862,065.94 CLAY COUNTY UTILITY AUTHORITY STATEMENTS OF CASH FLOWS FOR THE TWELVE MONTHS ENDED SEPTEMBER 30,2023 AND 2024 September 30,2024 September 30,2023 Cash flows from operating activities $ 22,680,231 $ 24,863,408 Net cash provided by operating activities 22,680,231 24,863,408 Cash flows from capital and related financing activities Proceeds from issuance of bonds and loans 30,000,000 75,000,000 Debt Issuance Costs (77,300) (141,250) Principal paid on long-term debt (4,889,283) (7,188,786) Interest paid on long-term debt (4,349,927) (1,970,287) Payments to acquire and construct plant property (98,618,352) (58,533,459) Capital contributions 11,246,705 11,162,898 Grants 590,573 1,691,923 Net cash used in capital and related financing activities (66,097,584) 20,021,039 Cash flows from investing activities Purchases of investments (23,107,829) (71,408,469) Sales of investments 66,582,257 23,000,000 Interest income 2,605,742 1,665,847 Net cash provided by investing activities 46,080,170 (46,742,622) Net increase(decrease)in cash and cash equivalents 2,662,817 (1,858,175) Cash and cash equivalents,beginning of period 28,049,566 29,907,741 Cash and cash equivalents,end of period $ 30,712,383 $ 28,049,566 Reconciliation of operating income to net cash provided by operating activities Cash flows from operating activities Operating income $ 5,492,852 $ 6,071,114 Adjustments to reconcile operating income to net cash provided by operating activities: Depreciation and Amortization expense 16,251,558 13,844,118 Changes in assets and liabilities Decrease(Increase)in notes and accounts receivable (1,802,438) (223,192) Decrease(Increase)in prepaid items and inventory (108,994) (409,330) Decrease(Increase)in interest receivable 170,333 (149,525) Increase(Decrease)in accounts payable 2,558,080 5,630,632 Increase(Decrease)in accrued expenses 121,683 (39,715) Increase(Decrease)in unearned revenue (444,785) (57,911) Increase(Decrease)in customer deposits 441,942 197,217 Total adjustments 17,187,379 18,792,293 Net cash provided by operating activities $ 22,680,231 $ 24,863,408 Utility plant property contributed by developers $ 23,558,578 $ 27,103,414 8 Cumulative Cash Flow $160,000,000 $140,000,000 $120,000,000 $100,000,000 $80,000,000 $60,000,000 $40,000,000 $20,000,000 peg ,ate <<e� lac Pic �aJ �� �� J� 49 O(� �, e` a� Few lac pQt 4\aJ - Cash 'Investments 9 CLAY COUNTY UTILITY AUTHORITY CASH AND CASH EQUIVALENTS REPORT As of September 30, 2024 Truist Ameris SBA Investments Total Lend A Helping Hand Fund $1,514 $1,514 Operating Accounts ** $15,008,067 $15,008,067 FSA Account $45,323 $45,323 Emergency Accounts $12,232 $12,232 Petty Cash $2,920 $2,920 Total Operating Funds $15,068,541 $15,068,541 Public Funds Now: Water Plant Connection Fund $68,303 * $68,303 R Water Line Connection Fund $35,312 * $35,312 R Sewer Plant Connection Fund $41,490 * $41,490 R Sewer Lines Connection Fund $566,282 * $566,282 R Alternative Water Supply Fund $1,453,618 * $1,453,618 R Renewal&Replacement Fund $896,087 * $896,087 R Debt Stabilization and Reserve Account_Unrestricted $1,376,068 * $1,376,068 Truist Escrow Investment Account $0 $0 R LAMPA Investment Account $20,737,853 $20,737,853 R Surplus Fund $683,773 $172,099 $117,365 $36,824,170 $37,797,406 Available For Construction $5,120,933 $172,099 $117,365 $57,562,023 $62,972,419 Debt Service Sinking Funds: 2015 Refunding Sinking Fund $5,214,841 * $5,214,841 R DEP Loan Debt Service Sinking Acct $52,123 * $52,123 R 2018 Bond Sinking Fund $175,661 * $175,661 R Debt Stabilization and Reserve Account_Restricted Letter of Credit_Financial Responsible Officer $102,551 $102,551 R Customer Deposits&Self Insurance Fund Customer Deposits $4,161,757 $4,161,757 R Self Insurance Fund Sewage Backups $500,000 $500,000 Unemployment $25,000 $25,000 TOTAL Funds $5,545,176 $4,686,757 - - $10,231,933 TOTAL CASH&CASH EQUIVALENTS $25,736,163 $4,858,855 $117,365 $57,562,023 $88,274,406 Investment Accounts Maturity Date Balance APY US Bank Various $36,824,170 3.51% US Bank-LAMPA Immediate $20,737,853 4.91% Truist Escrow Investment Account Monthly $0 3.55% $57,562,023 * BB&T Public Funds Money Checking Accounts $9,879,785 0.25% BB&T Public Funds Money Checking Accounts $15,008,067 0.25% Ameris Public Funds Money Checking Accounts $4,858,855 1.20% SBA $117,365 4.84% Construction Balance $62,972,419 Operating Cash $13,008,067 Available Construction Balance: $75,980,486 "R"indicates fund is Restricted by Bond Resolution,Enabling Legislation or Board Resolution. Section B Printed 1/29/2025 CLAY COUNTY UTILITY AUTHORITY BUDGET REPORTS FISCAL YEAR 2023/2024 Section C CCUA Operating Budget Report 12:51 PM 01/29/2025 Page 1 of 1 Organization: Fund: General Fund Plan Structure:Amended Budget by Period Time Period: Current Year Period: FY2024-Sep Ledger Account Budget Current Year YTD I Available Balance % Budget Used 1 Operating Revenues Water Revenues Water Base Charges 9,149,204.00 9,057,096.87 92,107.13 98.99% Water Use Charges 12,140,254.00 13,059,540.67 (919,286.67) 107.57% Reuse Water Base Charges 3,758,600.00 3,899,136.77 (140,536.77) 103.74% Reuse Water Use Charges 2,827,035.00 3,060,554.60 (233,519.60) 108.26% Total Water Revenues 27,875,093.00 29,076,328.91 (1,201,235.91) 104.31% Sewer Revenues Sewer Base Charges 18,609,426.00 19,376,390.75 (766,964.75) 104.12% Sewer Use Charges 15,452,807.00 15,129,217.99 323,589.01 97.91% Total Sewer Revenues 34,062,233.00 34,505,608.74 (443,375.74) 101.30% Miscellaneous Revenue 1,948,323.00 2,095,151.95 (146,828.95) 107.54% Total Operating Revenues 63,885,649.00 65,677,089.60 (1,791,440.60) 102.80% Interest Income 855,625.56 2,605,742.01 (1,750,116.45) 304.54% Operating Expenses Salary&Benefits Salaries&Wages 14,855,843.19 15,001,025.85 (145,182.66) 100.98% Employee Benefits 5,677,562.75 5,665,117.60 12,445.15 99.78% Project Labor Recovery 0 (95,620.57) 95,620.57 0.00% Bad Debt 500.00 152,032.24 (151,532.24) 30,406.45% Communications 445,190.00 441,232.09 3,957.91 99.11% Due in Lieu of Taxes 2,787,180.00 2,859,138.72 (71,958.72) 102.58% Electric&Fuel Expenses 3,424,866.00 2,704,242.43 720,623.57 78.96% Miscellaneous Expense 508,598.00 634,742.92 (126,144.92) 124.80% Property&Liability Insurance 1,715,193.00 1,789,799.50 (74,606.50) 104.35% Professional Services 1,372,189.24 606,006.04 766,183.20 44.16% Sludge Treatment&Disposal 2,805,750.00 2,728,618.07 77,131.93 97.25% Subcontractors 5,264,150.56 3,561,365.12 1,702,785.44 67.65% Supplies 6,221,646.64 7,149,411.82 (927,765.18) 114.91% Transportation 732,940.00 766,260.91 (33,320.91) 104.55% Total Operating Expenses 45,811,609.38 43,963,372.74 1,848,236.64 95.97% Non-Operating Expenses Depreciation 13,615,661.00 15,040,545.88 (1,424,884.88) 110.47% Amortization 0 1,180,319.01 (1,180,319.01) 0.00% Interest Expense 2,914,754.00 5,453,130.81 (2,538,376.81) 187.09% Sale of Assets 0 47,910.00 (47,910.00) 0.00% Debt Issuance Costs 0 77,300.00 (77,300.00) 0.00% Total Non-Operating Expenses 16,530,415.00 21,703,385.70 (5,172,970.70) 131.29% Construction Income 526,841.00 202,718.51 324,122.49 38.48% Construction Expense 526,841.46 202,718.51 324,122.95 38.48% Contingency 775,383.00 0 775,383.00 0.00% Net of Revenue&Fxpenditiires 1,623,RMR 72 2,616,073 17 (992,206 45) 161 10% 12 CCUA Operating Expense Report - Board 12:59 PM 01/29/2025 Page 1 of 2 Organization: Fund: General Fund Plan Structure:Amended Budget by Period Time Period: Current Year Period: FY2024-Sep Ledger Account dget Current Year YTD a Available Balance ' % Budget Used ' SALARIES&WAGES Accrued wages 0 (225,897.86) 225,897.86 0.00% Capitalized Wages 0 (16,790.83) 16,790.83 0.00% Emergency Pay 0 10,490.74 (10,490.74) 0.00% Employee Wages 0 1,134.00 (1,134.00) 0.00% Overtime Wages 670,966.84 819,548.27 (148,581.43) 122.14% Tuition Reimbursement 0 17,811.86 (17,811.86) 0.00% Wages Hourly 8,945,500.59 4,334,408.92 4,611,091.67 48.45% Wages Salary 5,239,375.76 10,060,320.75 (4,820,944.99) 192.01% (Blank) 0 0.00 0.00 0.00% SUBTOTAL 14,855,843.19 15,001,025.85 (145,182.66) 100.98% EMPLOYEE BENEFITS Employee Health and Life Insurance 2,850,793.41 2,951,985.60 (101,192.19) 103.55% Employee Retirement and Benefits 1,516,339.47 1,501,885.70 14,453.77 99.05% Employee Training and Travel 0 40.00 (40.00) 0.00% Employer Fica Payroll Taxes 1,063,761.30 1,044,257.84 19,503.46 98.17% Job Pension Expense 0 0.00 0.00 0.00% Wellness 50,000.00 32,067.82 17,932.18 64.14% Workers Comp Insurance 196,668.57 134,880.64 61,787.93 68.58% (Blank) 0 0.00 0.00 0.00% SUBTOTAL 5,677,562.75 5,665,117.60 12,445.15 99.78% PROJECT LABOR RECOVERY Employee Health and Life Insurance 0 (14,650.49) 14,650.49 0.00% Employee Retirement and Benefits 0 (398.44) 398.44 0.00% Employer Fica Payroll Taxes 0 (5,047.18) 5,047.18 0.00% Job Pension Expense 0 (5,060.54) 5,060.54 0.00% Overtime Wages 0 (593.23) 593.23 0.00% Wages Salary 0 (68,425.13) 68,425.13 0.00% Workers Comp Insurance 0 (1,445.56) 1,445.56 0.00% SUBTOTAL 0 (95,620.57) 95,620.57 0.00% BAD DEBT Bad Debt Expense 500.00 152,032.24 (151,532.24) 30,406.45% SUBTOTAL 500.00 152,032.24 (151,532.24) 30,406.45% COMMUNICATIONS Communication Expenses 445,190.00 441,232.09 3,957.91 99.11% SUBTOTAL 445,190.00 441,232.09 3,957.91 99.11% DUE IN LIEU OF TAXES Due in Lieu of Taxes 2,787,180.00 2,859,138.72 (71,958.72) 102.58% SUBTOTAL 2,787,180.00 2,859,138.72 (71,958.72) 102.58% ELECTRIC&FUEL EXPENSES Electric and Fuel 3,424,866.00 2,704,242.43 720,623.57 78.96% SUBTOTAL 3,424,866.00 2,704,242.43 720,623.57 78.96% MISCELLANEOUS EXPENSE Advertising Expense 76,137.00 32,306.08 43,830.92 42.43% Bank Fees 57,625.00 45,174.56 12,450.44 78.39% Miscellaneous Expense 312,069.00 539,701.42 (227,632.42) 172.94% Rental Expense 62,767.00 17,560.86 45,206.14 27.98% SUBTOTAL 508,598.00 634,742.92 (126,144.92) 124.80% PROPERTY&LIABILITY INSURANCE Property Insurance 1,715,193.00 1,789,799.50 (74,606.50) 104.35% CCUA Operating Expense Report - Board 12:59 PM 01/29/2025 Page 2 of 2 Ledger Account Budget Current Year YTD 1 Available Balance % Budget Used SUBTOTAL 1,715,193.00 1,789,799.50 (74,606.50) 104.35% PROFESSIONAL SERVICES Accounting Audit Expense 34,500.00 27,500.00 7,000.00 79.71% Employee Training and Travel 359,495.00 184,504.51 174,990.49 51.32% Engineering Expense 265,000.00 119,436.85 145,563.15 45.07% Legal Expenses 661,000.00 223,923.84 437,076.16 33.88% Salaries for Board Members 52,194.24 50,640.84 1,553.40 97.02% SUBTOTAL 1,372,189.24 606,006.04 766,183.20 44.16% SLUDGE TREATMENT& DISPOSAL Sludge Removal 2,220,000.00 2,151,971.97 68,028.03 96.94% Sludge Treatment 585,750.00 576,646.10 9,103.90 98.45% SUBTOTAL 2,805,750.00 2,728,618.07 77,131.93 97.25% SUBCONTRACTORS Subcontractors 4,757,128.56 3,133,751.03 1,623,377.53 65.87% Subcontractors Testing 350,000.00 268,851.16 81,148.84 76.81% Trash Service 157,022.00 158,762.93 (1,740.93) 101.11% (Blank) 0 0.00 0.00 0.00% SUBTOTAL 5,264,150.56 3,561,365.12 1,702,785.44 67.65% SUPPLIES Administration Software 0 1,707.20 (1,707.20) 0.00% Brass Fittings 0 123,147.75 (123,147.75) 0.00% Chemicals 1,243,000.00 1,660,468.39 (417,468.39) 133.59% Furniture 15,150.00 4,414.91 10,735.09 29.14% Inventory 0 2,418.36 (2,418.36) 0.00% Software 1,516,844.93 986,788.11 530,056.82 65.06% Supplies Field 2,847,084.71 3,870,925.13 (1,023,840.42) 135.96% Supplies Office 599,567.00 492,236.96 107,330.04 82.10% Tools and Supplies 0 7,305.01 (7,305.01) 0.00% SUBTOTAL 6,221,646.64 7,149,411.82 (927,765.18) 114.91% TRANSPORTATION Fleet Repair and Maintenance 0 237,306.28 (237,306.28) 0.00% Transportation Expenses 732,940.00 528,954.63 203,985.37 72.17% SUBTOTAL 732,940.00 766,260.91 (33,320.91) 104.55% Total Operating Expenses 45,811,609.38 43,963,372.74 1,848,236.64 95.97% 14 CLAY COUNTY UTILITY AUTHORITY CIAC REPORTS FISCAL YEAR 2023/2024 Section D CCUA CIAC Report 01:00 PM 01/29/2025 Page 1 of 1 Period: FY2024-Sep Ledger Account Beginning Year Balance I Activity for the Year To Date Ending Balance Month Contributions in Aid of Construction Grants 27,658,205.44 0 590,572.86 28,248,778.30 Water Capacity Charges 11,856,865.36 35,233.82 653,809.30 12,510,674.66 Sewer Capacity Charges 55,213,975.78 322,079.30 7,459,932.16 62,673,907.94 Fire Capacity Charges 2,132,781.82 0 94,860.00 2,227,641.82 Alternative Water Supply Charge 8,498,767.35 96,351.41 1,318,561.96 9,817,329.31 SJRWMD Black Creek Charge 1,445,756.11 8,649.04 139,611.40 1,585,367.51 Debt Service Charge 1,720,422.96 22,103.09 487,353.14 2,207,776.10 Water Tap-In Charge 2,479,403.92 1,944.70 92,203.67 2,571,607.59 Sewer Tap-In Charge 2,605,628.70 0 102,187.71 2,707,816.41 Water Main Extension Charge 3,547,145.50 95,055.00 289,424.04 3,836,569.54 Sewer Main Extension Charge 6,030,080.52 221,254.00 608,761.86 6,638,842.38 Water Contributed Assets 61,270,367.19 77,398.00 6,611,841.54 67,882,208.73 Sewer Contributed Assets 122,106,574.49 680.00 16,946,736.79 139,053,311.28 Total Contributions in Aid of 306,565,975.14 880,748.36 35,395,856.43 341,961,831.57 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 58,879.85 101,673.26 (43,416.22) 47,469.29 5,724,397.78 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 58,879.85 101,673.26 (43,416.22) 47,469.29 8,632,483.39 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 63,889.92 64,444.52 64,435.08 5,565,817.14 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 99,621.57 30,813.14 37,248.96 4,265,263.81 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 91,786.66 102,727.73 170,620.93 125,627.30 147,798.04 163,511.49 95,257.66 101,684.04 9,871,354.74 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 61,838.23 138,673.88 54,214.75 1,238,871.35 Cash Balance 1,453,617.94 Done in following Month: Less Construction Costs transferred after month close (47,469.29) J/E-Adjustment True Up for Move-Ins/Move-Outs J/E-Interfund Transfer (167,277.30) 1,238,871.35 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 Carry Over Current Fiscal Year Year Combined Transfers and Funds Spent @ Job Cost and Year Job Costs Job Description Budget Adopted Budget Budgets Amendments 09/30/24 Balances To Fund Amendments 2023/2024 RENEWAL,REPLACEMENT&BETTERMENT Departmental Capital 1,202,917.71 1,275,500.00 2,478,417.71 1,312,721.95 1,165,695.76 2,478,417.71 Upgrade Lift station 9-Meadowbrook 93,844.52 6,155.48 100,000.00 0.00 100,000.00 100,000.00 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 0.00 2,011,228.00 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 6,651,921.08 2,228,078.92 8,880,000.00 Lift Station#2 Upgrade 3,834,146.16 900,000.00 4,734,146.16 1,965,853.84 2,799,769.62 3,900,230.38 7 6,700,000.00 Ridaught W WTP Upgrades(Install Micro-screen,Grit Removal Equipme 2,887,000.00 1,185,000.00 4,072,000.00 4,034,067.20 37,932.80 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 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 81,000.00 236,005.00 192,148.54 43,856.46 236,005.00 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 2,082,361.00 279,125.39 1,803,235.61 2,082,361.00 ERP Software Replacement 2,843,782.00 1,622,922.00 4,466,704.00 0.00 4,466,704.00 4,466,704.00 Upgrade Lift Stations 11,41,69,51 158,092.80 500,000.00 658,092.80 248,376.54 409,716.26 658,092.80 Sandridge Road widening from Henley to CR 209 and ForceMain Extens 2,040,000.00 2,040,000.00 1,623,712.44 416,287.56 2,040,000.00 Gravity Sewer Lining 406,692.68 1,000,000.00 1,406,692.68 949,767.12 456,925.56 1,406,692.68 Keystone Heights-Lakeside Street/Hilltop Street Water Main Rehabilitat 237,600.00 237,600.00 163,954.82 73,645.18 237,600.00 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 1,200,000.00 116,415.44 1,083,584.56 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 108,000.00 300,000.00 408,000.00 193,232.92 214,767.08 408,000.00 FH and Gate Valve replacement 105,000.00 210,000.00 315,000.00 98,447.51 216,552.49 315,000.00 Potable and Reclaimed Water Meter and backflow device replacement 0.00 1,600,000.00 1,600,000.00 1,316,060.49 283,939.51 1,600,000.00 Lake Asbury WM Improvements(602 Lake Asbury Road&Aldersgate St.) 1,530,000.00 1,530,000.00 277,005.50 1,252,994.50 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 0.00 500,000.00 500,000.00 154,924.20 345,075.80 500,000.00 Upgrade Lift Station 20 0.00 0.00 125,000.00 55,782.65 69,217.35 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 Upsizong within Creekside Trails Ph 1&2 0.00 326,375.63 326,375.63 0.00 10 326,375.63 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 Spencer's 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_September.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 09/30/24 Balances To Fund Amendments 2023/2024 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 ur 3,149,124.00 3,149,124.00 0.00 3,149,124.00 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 3,310,554.67 541,944.01 2,768,610.66 3,310,554.67 Saratoga Springs WTP-Phase I 16,591,000.00 16,591,000.00 0.00 16,591,000.00 16,591,000.00 CCUA Administrative Building Phase I 5,125,089.00 100,000.00 5,225,089.00 3,447,195.13 1,777,893.87 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 3,850,240.65 2,809,759.35 6 6,660,000.00 Ravines to Henly Road Water Main Extension 2,250,000.00 2,400,000.00 4,650,000.00 3,442,489.56 1,207,510.44 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 8,118,117.16 1,881,882.84 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 79,644,888.98 8,479,079.85 88,123,968.83 CCUA North Campus Driveway 786,341.00 786,341.00 159,029.79 627,311.21 786,341.00 LAMPA E/W Interconnect#1 Water(Cathedral Oaks West-Green) 1,000,000.00 2,112,000.00 3,112,000.00 3,061,128.65 50,871.35 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 6,222,702.63 114,297.37 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-Blua 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 181,657.00 181,657.00 154,411.00 27,246.00 181,657.00 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 93,617.30 1,506,382.70 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 88,950.03 (17,429.30) 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 28,263.82 (3,263.82) 25,000.00 Water Service to 646 Harrison Rd. 0.00 0.00 28,000.00 26,646.74 1,353.26 9 28,000.00 Engineering Cost Allocation 0.00 0.00 0.00 0.00 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 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 20 X:\Finance\Controllers Folder\Monthly Financial\Monthly Construction Reports\2023-2024\CIP_2024_September.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 09/30/24 Balances To Fund Amendments 2023/2024 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 Oakleaf 0.00 0.00 0.00 0.00 0.00 -Reclaimed Transmission Main-Oakleaf 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 (32,913.48) 532,913.48 500,000.00 Sugar Leaf Farms/cost participation w/development 0.00 260,834.63 262,209.34 (1,374.71) 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 (799,132.74) 0.00 860,236.58 1,3,4,10 860,236.58 Lift Station 88 Relocation 0.00 1,200,000.00 1,200,000.00 4,111.85 1,195,888.15 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 47,744.28 2,252,255.72 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 5,724,397.78 1,044,602.22 6,769,000.00 AMI Demand Management 0.00 0.00 0.00 0.00 Onsite Stormwater 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 6,550,733.31 140,218,209.69 91,527,922.20 231,746,131.89 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 225,195,398.58 140,218,209.69 Not Started 11,831,415.56 Completed Jobs 24,033,066.33 Started 228,678,534.78 Funds Spent @ 09/30/24 164,251,276.02 240,509,950.34 21 X:\Finance\Controllers Folder\Monthly Financial\Monthly Construction Reports\2023-2024\CIP_2024_September.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 01:03 PM 01/29/2025 Page 1 of 2 Organization: Fund: General Fund Plan Structure:Amended Budget by Period Time Period: Current Year Period: FY2024-Sep Revenue by Category FY2024-Sep e E_Sep) Current Month Current Year YTD %Used e� am Water Base Charges Commercial Potable Irrigation Base 299,078.00 22,158.54 234,306.98 78.34% General Service Water Base 1,434,056.00 132,054.68 1,386,861.17 96.71% Residential Water Base Charges 7,416,070.00 710,568.50 7,435,928.72 100.27% SUBTOTAL 9,149,204.00 864,781.72 9,057,096.87 98.99% Water Usage Charges Commercial Potable Irrigation Usage 678,133.00 51,160.18 719,697.81 106.13% Commercial Water Usage 2,633,109.00 226,973.73 2,652,599.53 100.74% Residential Water Usage 8,829,012.00 723,631.72 9,687,243.33 109.72% SUBTOTAL 12,140,254.00 1,001,765.63 13,059,540.67 107.57% Reuse Base Charges Reuse Commercial Base 337,285.00 34,341.86 342,637.54 101.59% Reuse Residential Base 3,421,315.00 348,471.55 3,556,499.23 103.95% SUBTOTAL 3,758,600.00 382,813.41 3,899,136.77 103.74% Reuse Usage Charges Crossings Reclaimed Water Charges 137,302.00 13,960.23 191,660.35 139.59% Reuse Commercial Usage 472,535.00 44,817.35 505,853.77 107.05% Reuse Residential Usage 2,217,198.00 190,156.86 2,363,040.48 106.58% SUBTOTAL 2,827,035.00 248,934.44 3,060,554.60 108.26% Total Water Revenues 27,875,093.00 2,498,295.20 29,076,328.91 104.31% Sewer Base Charges General Service Sewer Base 2,598,137.00 280,051.42 2,897,254.90 111.51% Residential Sewer Base Charge 16,011,289.00 1,454,201.55 16,479,135.85 102.92% SUBTOTAL 18,609,426.00 1,734,252.97 19,376,390.75 104.12% Sewer Usage Charges General Service Sewer Usage 3,718,832.00 348,865.34 4,008,442.14 107.79% Portalet Sewage Revenue 192,000.00 3,178.78 164,539.23 85.70% Residential Sewer Usage Charge 11,541,975.00 957,731.99 10,956,236.62 94.93% SUBTOTAL 15,452,807.00 1,309,776.11 15,129,217.99 97.91% Total Sewer Revenues 34,062,233.00 3,044,029.08 34,505,608.74 101.30% Total Base&Usage Charges 61,937.326.00 5,542.324.28 63,581.937.65 102.66% Miscellaneous Revenue Asbuilt Drawing Revenue 44,537.00 280.00 26,437.05 59.36% Cash Over/Short 0 94.97 238.85 0.00% Cut for Non Pay Service Charge 131,405.00 0 62,505.00 47.57% Guaranteed Revenue 4,544.00 0 3,978.00 87.54% Meter Installation Fee 868,500.00 54,471.58 984,480.70 113.35% Miscellaneous Repair Charges 11,997.00 0 10,169.23 84.76% Miscellaneous Revenue 0 2,643.63 154,367.93 0.00% Miscellaneous Service Charge 318,232.00 21,932.95 248,651.85 78.14% New Construction Inspection Charge 99,222.00 10,813.63 97,513.80 98.28% New Customer Service Charge 315,550.00 0 159,940.00 50.69% Plan Review Charge 44,964.00 3,195.50 40,305.75 89.64% Returned Check Service Charge 53,680.00 4,710.00 62,983.79 117.33% Trip Service Charge 42,219.00 41,040.00 231,120.00 547.43% Water-Sewer Line Permitting 13,473.00 1,120.00 12,460.00 92.48% Revenue (Blank) 0 0 0.00 0.00% SUBTOTAL 1,948,323.00 140,302.26 2,095,151.95 107.54% 23 CCUA Operating Revenue Budget Report 01:03 PM 01/29/2025 Page 2 of 2 Revenue by Category FY2024-Sep(YE_Sep) Current Month Current Year YTD % Budget Budget Used Total Operating RP.vP.nIIA 63 R85,R49 00 5,R82.R2654 65,R77,089 60 102 80% Budgeted vs. Actual - Base & Use Charges, Total 35,000,000 30,000,000 25,000,000 20,000,000 — 15,000,000 10,000,000 7711111-- 5,000,000 1 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 25 Operating Revenue $8,000,000 $7,000,000 I $6,000,000 Jr — b. • • • • $5,000,000 _., V•il iii. ...,_ I _. $4,000,000 $3,000,000 1 $2,000,000I- ....7.44_ _ $1,000,000 1 $0 October November December January February March April May June July August September Actual Optg Rev Prior Year Optg Rev Budgeted Optg Rev 26 Operating Net Income $3,500,000 $3,000,000 $2,500,000 $2,000,000 -..--...j I i . I I I $1,500,000 -lr`� --mill . Pr h i.._.__ 1 $1,000,000 - *ll - - ,u $500,000 — I I ... $0 October November December January February March April May June July August September Actual Net Income Prior Year Net Income Budgeted Net Income CLAY COUNTY UTILITY AUTHORITY OTHER REPORTS FISCAL YEAR 2023/2024 Section G 28 CCUA Construction Department Report 02:19 PM 01/29/2025 Page 1 of 1 Organization: Fund: General Fund Plan Structure:Amended Budget by Period Time Period: Current Year Period: FY2024-Sep Ledger Account Budget Current Month Current Year YTD Available Balance %Budget Used INTERNAL BILLINGS TOTAL INTERNAL BILLINGS 526,841.00 152,461.76 202,718.51 324,122.49 38.48% SALARIES&WAGES Wages Hourly 156,165.96 8,658.34 28,051.55 128,114.41 17.96% SUBTOTAL 156,165.96 8,658.34 28,051.55 128,114.41 17.96% EMPLOYEE BENEFITS Employee Health and Life Insurance 39,012.12 2,038.02 5,055.13 33,956.99 12.96% Employee Retirement and Benefits 19,956.15 865.85 2,985.77 16,970.38 14.96% Employer Fica Payroll Taxes 14,204.51 638.00 2,073.32 12,131.19 14.60% Workers Comp Insurance 4,726.72 219.53 747.83 3,978.89 15.82% SUBTOTAL 77,899.50 3,761.40 10,862.05 67,037.45 13.94% OTHER EXPENSES C/D Job Equipment Charges 0 0 0.00 0.00 0.00% Construction R&R(Depreciation) 104,385.00 2,022.00 30,692.61 73,692.39 29.40% Construction Supplies 0 0 33.98 (33.98) 0.00% Contingency 34,570.00 0 0 34,570.00 0.00% Employee Training and Travel 384.00 0 905.00 (521.00) 235.68% Equipment Repair and Maintenance 20,000.00 0 (5,002.16) 25,002.16 (25.01%) Job Equipment Charges 0 0 6,982.00 (6,982.00) 0.00% Property Insurance 90,387.00 9,585.84 114,242.51 (23,855.51) 126.39% Supplies Office 250.00 0 0 250.00 0.00% Tools and Supplies 12,700.00 0 7,715.70 4,984.30 60.75% Transportation Expenses 28,000.00 0 8,235.27 19,764.73 29.41% Trash Service 2,100.00 0 0 2,100.00 0.00% SUBTOTAL 292,776.00 11,607.84 163,804.91 128,971.09 55.95% Total Revenue 526,841.00 152,461.76 202,718.51 324,122.49 38.48% Total Expenses 526,841.46 24,027.58 202,718.51 (324,122.95) 38.48% Net of Revenue&Fxpenditures (0.46)_ 128,434.18 0 00 (0.461 0.00% 29 CLAY COUNTY UTILITY AUTHORITY Covenant Regarding Rates & Additional Debt Using Twelve Months' Income Data at September 30, 2024 Net Revenues(Operating Income),excluding connection fees, must be greater than or equal to 105%of the annual debt service and 100%of the required renewal&replacement deposit for the year. 2023/2024 Annual Debt Service $11,690,544 105% $12,275,071 2023/2024 Renewal&Replacement Deposit $2,844,521 100% $2,844,521 Required Net Revenues $15,119,592 Twelve Months'Net Revenues $24,471,491 Less Bad Debt Expense $152,032 Twelve Months'Net Revenues(Operating Income less bad debt exp) $24,319,459 Annualized Net Revenues $24,319,459 Debt Coverage Ratio 167.32% NET REVENUES OVER BOND TEST AVAILABLE FOR BONDING $9,199,867 Additional Bonds That Can Be Issued for 30 Years @ 5% with an annual principal and interest payment of $9,199,867 $141,424,508 Estimated Estimated Net Revenues Additional Net Revenues Additional Report Period Annual Net Available For Bonding Report.Period Annual Net Available For Bonding Ending Oper.Revenues _Bonding Capacity _Ending Oper.Revenues Bonding Capacity Sep 1999 5,967,543 1,427,487 I 17,713,744 I Sep 2018 14,196,001 7,746,174 I 119,077,688 Sep 2000 7,092,674 2,386,330 29,612,064 Sep 2019 16,466,511 7,625,964 117,229,753 Sep 2001 5,858,183 1,022,833 12,692,374 Sep 2020 18,717,594 6,826,559 104,940,951 Sep 2002 6,660,167 1,641,164 20,365,266 Sep 2021 17,933,372 5,895,493 90,628,176 Sep 2003 7,017,284 1,798,307 22,315,264 Sep 2022 19,322,082 7,281,154 111,929,176 Sep 2004 7,702,775 2,813,160 34,908,621 Sep 2023 20,922,046 5,755,447 88,475,330 Sep 2005 7,584,548 2,292,712 28,450,357 Sep 2024 24,319,459 9,199,867 141,424,508 Sep 2006 9,032,710 2,460,180 30,528,472 Sep 2007 11,972,947 5,671,548 70,378,479 Sep 2008 10,741,016 2,777,119 34,461,379 Sep 2009 11,514,174 2,978,859 36,964,783 Sep 2010 12,351,404 3,552,549 45,448,415 Sep 2011 17,319,520 8,352,997 103,652,686 Sep 2012 15,337,497 6,111,721 75,840,595 Sep 2013 14,636,513 5,780,413 71,729,383 Sep 2014 13,629,860 4,584,499 56,889,238 Sep 2015 15,544,720 9,744,827 120,923,963 Sep 2016 16,180,385 10,422,477 129,332,941 Sep 2017 15,110,670 8,471,395 105,121,884 2023-24 Bond Test Report.xlsx 30