Loading...
The URL can be used to link to this page
Your browser does not support the video tag.
Home
My WebLink
About
08.b EDB 2024 11 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. February 25, 2025 To: Board of Supervisors From: Karen Osborne Re: November 2024 Financial Package I have enclosed the following financial information: A) Comparative Financial Statements for the two months of fiscal years 2024/2025 and 2023/2024. Comparative Balance Sheet Revenue & Expenditure Report Cash-flow Statement B) Cash &Cash Equivalents Report as of November 30, 2024 C) Budget Reports for the two months of Fiscal Year 2024/2025 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 November 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 Operating income is$93,559 (-3%) under budget due to an unfavorable revenue and favorable expense variance. Operating revenue is$317,330 (-3%) under budget and Operating expenses are$223,771 (3%) under budget. Itemized operating expense variances are in Section C. We gained 283 active (Residential 282, General Service 1)water accounts and 274 active sewer(278 Residential, General Service-4) accounts for the fiscal year 2024/2025 as compared to an increase of 92 active water accounts and an increase of 96 active sewer accounts for the same time in fiscal year 2023/2024. 1 CLAY COUNTY UTILITY AUTHORITY COMPARATIVE FINANCIAL STATEMENTS FISCAL YEAR 2024/2025 Section A CCUA Balance Sheet 02:26 PM 02/25/2025 Page 1 of 1 Period: FY2025- Nov Ledger Account Summary Current Year YTD Prior Year YTD Assets Cash 23,547,737.79 20,996,522.31 Investments 50,868,307.23 86,510,843.50 Accounts Receivable 6,485,689.66 4,611,561.11 Current Receivables 80,817.18 55,998.47 Other Current Assets 1,268,231.82 2,136,224.48 Inventory 1,067,434.61 718,579.60 Net Fixed Assets 394,107,201.76 340,873,773.26 Construction in Progress 147,993,079.01 88,570,395.17 Other Long-Term Assets 305,395.52 312,002.83 Deferred Outflow of Resources 1,261,079.54 1,446,616.58 Total Assets 626,984,974.12 546,232,517.31 Liabilities Current Liabilities 26,329,270.47 24,261,378.10 Long-Term Liabilities 173,239,760.85 148,715,465.23 Total Liabilities 199,569,031.32 172,976,843.33 Fund Balance Retained Earnings- Unreserved 65,273,623.34 62,657,550.17 Investment in Capital Assets 362,589,124.59 310,199,055.44 Total Fund Balance 427,862,747.93 372,856,605.61 Net of Revenues&Expenditures (446,805.13) 399,068.37 Total Liabilities&Fund Balance 626,984,974.12 546,232,517.31 3 Page 1 of 3 CCUA Balance Sheet - Detail Period: FY2025- Nov Ledger Account Summary Current Year YTD Prior Year YTD Assets Cash 1000:Cash 23,544,818.03 20,993,616.40 1015:Cash in Transit 0.00 0.00 1016:Cash in Transit-Billing 0.00 0.00 1050:Petty Cash 2,919.76 2,905.91 Total Cash 23,547,737.79 20,996,522.31 Investments 1500:Investments 30,049,980.00 40,698,553.20 1501:Truist Escrow Investment Account 0.00 45,812,290.30 1502:Investments- LAMPA 20,818,327.23 0.00 Total Investments 50,868,307.23 86,510,843.50 Accounts Receivable 1100:Accounts Receivable W&S Cust 1,732,441.37 2,673,179.10 1101:Unbilled Receivables 4,975,029.83 685,217.95 1102:Accrued Accounts Receivable 0.00 879,763.59 1103:Accounts Receivable Unbilled Reuse Revenue 0.00 127,745.42 1104:A/R CIAC & Misc Repair Invs 93,782.06 442,332.61 1105:Accounts Receivable Clearing Account 1,348.32 (3,023.01) 1150:Allowance for Doubtful Accounts (316,911.92) (193,654.55) Total Accounts Receivable 6,485,689.66 4,611,561.11 Current Receivables 1620:Unused Postage 49,327.42 23,074.74 1630:Loans To Customers 31,489.76 32,923.73 Total Current Receivables 80,817.18 55,998.47 Other Current Assets 1160:Interest Receivable 145,065.79 287,261.15 1170:Prepaid Assets 1,123,166.03 1,848,963.33 Total Other Current Assets 1,268,231.82 2,136,224.48 Inventory 1600:Inventory 1,067,434.61 718,579.60 Total Inventory 1,067,434.61 718,579.60 Net Fixed Assets 1700:Buildings 21,586,126.19 15,240,674.68 1701:Intangible Assets 7,697,429.70 7,498,469.40 1702:Land 5,268,724.07 5,268,724.07 1703:Machinery& Equipment 570,053,812.74 513,551,136.89 1740:Subscription Based Asset 6,778,764.26 0.00 1790:Accumulated Depreciation (215,754,347.04) (200,685,231.78) 1791:Accumulated Amortization (1,523,308.16) 0.00 Total Net Fixed Assets 394,107,201.76 340,873,773.26 Construction in Progress 1750:Construction in Progress 147,993,079.01 88,570,395.17 Total Construction in Progress 147,993,079.01 88,570,395.17 Other Long-Term Assets 1800:Loan to Customers_Long-term 305,395.52 312,002.83 Total Other Long-Term Assets 305,395.52 312,002.83 4 Page 2 of 3 CCUA Balance Sheet - Detail Period: FY2025- Nov Ledger Account Summary Current Year YTD Prior Year YTD Deferred Outflow of Resources 1200: Deferred Outflow of Resources 1,261,079.54 1,446,616.58 Total Deferred Outflow of Resources 1,261,079.54 1,446,616.58 Total Assets 626,984,974.12 546,232,517.31 Liabilities Current Liabilities 2000:Accounts Payable 6,949,676.41 8,066,575.18 2004:AP-Customer Refunds Clearing 4,720.41 0.00 2310:Retainage Payable 3,982,378.68 2,190,658.59 2005:Due to Eagle Harbor (761.89) 0.00 2011:Procurement Card Payable 50,426.73 0.00 2012:Expenses Payable 341.17 0.00 2014:Virtual Card Payable 558,348.95 0.00 2020:Accrued Electric Expense Due 0.00 129,063.77 2030:Accrued Interest 604,693.57 400,985.92 2280:Florida Unemployment/Abandoned Property 0.00 67.65 2290:JAX Public Service Tax Collected 348.08 559.84 2100:Accrued Pension Due 0.00 139,327.59 2101:Accrued Sick and Vacation Payable 610,600.40 945,988.03 2102:Payroll Liabilities Payable (31,903.78) 8,325.68 2103:Accrued Worker's Comp Insurance Due 0.00 34,413.90 2104:Accrued Wages Payable 0.00 447,287.50 2108:Employee FIT, FICA, Medicare Withholding 0.00 106,585.59 2109:Employee Fund Withheld 0.00 2,080.48 2060:Due to Lend a Helping Hand 1,200.21 907.62 2117:Net Payroll Payable 0.00 0.00 2118:Payroll Forward Accrual 1,217,828.12 0.00 2200:Bond Deposits 156,278.23 106,337.75 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 155,306.25 147,832.81 2300:Refundable Development Agreements 5,634.94 4,608.41 2330:W&S Customer Deposits 4,186,561.66 3,819,446.06 2340:Keystone Public Service Tax 0.00 9.37 9999:Cash Conversion Clearing 319.05 0.00 2240:Deferred Reuse Revenue 0.00 77,767.98 2250:Deferred Revenue Sewer 0.00 387,423.56 2260:Deferred Revenue Water 0.00 185,748.67 Total Current Liabilities 26,329,270.47 24,261,378.10 Long-Term Liabilities 2500:2012 BBVA Compass Loan 0.00 0.00 2501:2014 DEP Payable 471,514.01 572,492.80 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) 2506:SunTrust 2015 Adv Ref 2007 Bonds 28,348,379.00 31,575,245.00 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 173,239,760.85 148,715,465.23 Total Liabilities 199,569,031.32 172,976,843.33 5 Page 3 of 3 CCUA Balance Sheet - Detail Period: FY2025- Nov Ledger Account Summary Current Year YTD Prior Year YTD Fund Balance Retained Earnings- Unreserved 65,273,623.34 62,657,550.17 Investment in Capital Assets 2710:Grants 28,248,778.30 27,658,205.44 2720:AWS CIAC 10,066,734.95 8,670,455.82 2721:Debt Service Charges 2,354,609.14 1,810,754.46 2722:Fire Capacity Charges 2,243,451.82 2,148,591.82 2723:Sewer Capacity Charges 63,964,040.53 55,726,276.16 2724:Sewer Contributed Assets 150,948,752.15 123,742,552.17 2725:Sewer Main Extension Charge 6,908,734.60 6,031,154.99 2726:Sewer TAP in Charge 2,732,076.10 2,617,912.27 2727:SJRWMD Black Creek CIAC 1,616,178.57 1,457,576.02 2728:Water Capacity Charges 12,648,388.93 11,909,785.36 2729:Water Contributed Assets 74,358,700.91 62,376,878.97 2730:Water Main Extension Charge 3,921,779.27 3,547,686.30 2731:Water Tap in Charge 2,576,899.32 2,501,225.66 Total Investment in Capital Assets 362,589,124.59 310,199,055.44 Total Fund Balance 427,862,747.93 372,856,605.61 Net of Revenues & Expenditures (446,805.13) 399,068.37 Total Liabilities& Fund Balance 626,984,974.12 546,232,517.31 6 CCUA Income Statement 08:10 PM 02/25/2025 Page 1 of 1 Period: FY2025- Nov Ledger Account Current Year YTD Prior Year YTD Revenue Water Revenues 5,027,687.99 4,531,896.55 Sewer Revenue 5,995,083.45 5,436,095.42 Miscellaneous Revenue 421,821.31 314,424.87 Interest Unrestricted 370,797.12 482,443.16 Sale of Assets 0 0 Construction Income 31,062.98 6,906.67 Total Revenue 11,846,452.85 10,771,766.67 Expenditures Salary&Benefits Salaries 2,978,869.03 2,392,899.53 Benefits 1,159,907.67 1,003,837.75 Project Labor Recovery (46,875.32) 0 Total Salary&Benefits 4,091,901.38 3,396,737.28 General&Administrative Expenditures Bad Debt 422.86 (1,401.04) Communications 63,573.30 65,991.12 Due in Lieu of Taxes 459,354.80 448,559.64 Electric& Fuel Expenses 447,378.86 355,232.26 Miscellaneous Expense 85,267.47 97,824.51 Property&Liability Insurance 226,880.90 351,460.84 Professional Services 313,308.06 113,895.69 Sludge Treatment& Disposal 470,031.41 396,318.98 Subcontractors 698,314.64 370,181.51 Suppliers 1,130,279.05 1,368,101.72 Transportation 155,393.67 111,108.88 Depreciation 2,704,204.11 2,460,772.41 Amortization 342,989.15 0 Interest Expense 1,066,003.23 796,009.66 Construction Expense 37,955.09 41,904.84 Debt Issuance Costs 0 0 Total G&A Expenditures 8,201,356.60 6,975,961.02 Total Expenditrues 12,293,257.98 10,372,698.30 Net of Revenue&Expenditures (446,805.13) 399,068.37 7 CLAY COUNTY UTILITY AUTHORITY STATEMENTS OF CASH FLOWS FOR THE TWO MONTHS ENDED NOVEMBER 30,2023 AND 2024 November 30,2024 November 30,2023 Cash flows from operating activities $ (1,142,585) $ (1,469) Net cash provided by operating activities (1,142,585) (1,469) Cash flows from capital and related financing activities Proceeds from issuance of bonds and loans - - Debt Issuance Costs - - Principal paid on long-term debt (3,277,518) (3,508,994) Interest paid on long-term debt (2,794,678) (1,810,725) Payments to acquire and construct plant property (9,269,738) (17,630,498) Capital contributions 2,255,360 890,591 Grants -Net cash used in capital and related financing activities (13,086,574) (22,059,626) Cash flows from investing activities Purchases of investments (306,284) (474,392) Sales of investments 7,000,000 15,000,000 Interest income 370,797 482,443 Net cash provided by investing activities 7,064,513 15,008,051 Net increase(decrease)in cash and cash equivalents (7,164,645) (7,053,044) Cash and cash equivalents,beginning of period 30,712,383 28,049,566 Cash and cash equivalents,end of period $ 23,547,738 $ 20,996,522 Reconciliation of operating income to net cash provided by operating activities Cash flows from operating activities Operating income $ 248,401 $ 712,635 Adjustments to reconcile operating income to net cash provided by operating activities: Depreciation and Amortization expense 3,051,237 2,465,382 Changes in assets and liabilities Decrease(Increase)in notes and accounts receivable 100,717 164,366 Decrease(Increase)in prepaid items and inventory (786,274) (1,245,958) Decrease(Increase)in interest receivable (5,296) 22,841 Increase(Decrease)in accounts payable (4,124,487) (2,726,657) Increase(Decrease)in accrued expenses 374,751 383,985 Increase(Decrease)in unearned revenue - 206,156 Increase(Decrease)in customer deposits (1,633) 15,780 Total adjustments (1,390,986) (714,104) Net cash provided by operating activities $ (1,142,585) $ (1,469) Utility plant property contributed by developers $ 18,371,933 $ 2,742,489 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 r $0 Oe >a <(e 4\ PQ •a � > � cpe� 0� ° Oe >a kg., 4a PQ Sa \,? > � fie 0� Cash ' Investments 9 CLAY COUNTY UTILITY AUTHORITY CASH AND CASH EQUIVALENTS REPORT As of November 30, 2024 Truist Ameris SBA Investments Total Lend A Helping Hand Fund $516 $516 Operating Accounts ** $10,425,053 $10,425,053 FSA Account $37,704 $37,704 Emergency Accounts $9,192 $9,192 Petty Cash $2,920 $2,920 Total Operating Funds $10,474,869 $10,474,869 Public Funds Now: Water Plant Connection Fund $35,881 * $35,881 R Water Line Connection Fund $66,256 * $66,256 R Sewer Plant Connection Fund $124,798 * $124,798 R Sewer Lines Connection Fund $207,343 * $207,343 R Alternative Water Supply Fund $1,620,527 * $1,620,527 R Renewal&Replacement Fund $910,844 * $910,844 R Debt Stabilization and Reserve Account_Unrestricted $1,442,517 * $1,442,517 LAMPA Investment Account $20,818,327 $20,818,327 R Surplus Fund $727,248 $173,275 $118,338 $30,049,980 $31,068,842 Available For Construction $5,135,414 $173,275 $118,338 $50,868,307 $56,295,334 Debt Service Sinking Funds: 2015 Refunding Sinking Fund $2,530,878 * $2,530,878 R DEP Loan Debt Service Sinking Acct $16,110 * $16,110 R 2018 Bond Sinking Fund $296,814 * $296,814 R Debt Stabilization and Reserve Account_Restricted Letter of Credit_Financial Responsible Officer $102,687 $102,687 R Customer Deposits&Self Insurance Fund Customer Deposits $4,173,837 $4,173,837 R Self Insurance Fund Sewage Backups $500,000 $500,000 Unemployment $25,000 $25,000 TOTAL Funds $2,946,488 $4,698,837 - - $7,645,326 TOTAL CASH&CASH EQUIVALENTS $18,557,287 $4,872,112 $118,338 $50,868,307 $74,416,045 Investment Accounts Maturity Date Balance APY US Bank Various $30,049,980 3.51% US Bank-LAMPA Immediate $20,818,327 4.26% $50,868,307 * BB&T Public Funds Money Checking Accounts $7,251,967 0.25% BB&T Public Funds Money Checking Accounts $10,425,053 0.25% Ameris Public Funds Money Checking Accounts $4,872,112 1.20% SBA $118,338 4.84% Construction Balance $56,295,334 Operating Cash $8,425,053 Available Construction Balance: $64,720,387 "R"indicates fund is Restricted by Bond Resolution,Enabling Legislation or Board Resolution. Section B Printed 2/25/2025 CLAY COUNTY UTILITY AUTHORITY BUDGET REPORTS FISCAL YEAR 2024/2025 Section C CCUA Operating Budget Report 02:37 PM 02/25/2025 Page 1 of 1 Organization: Fund: General Fund Plan Structure:Adopted Budget by Period Time Period: Current Year Period: FY2025- Nov Ledger Account Budget Current Year YTD Available Balance % Budget Used Operating Revenues Water Revenues Water Base Charges 10,183,285.00 1,579,376.55 8,603,908.45 15.51% Water Use Charges 12,833,994.00 2,166,078.89 10,667,915.11 16.88% Reuse Water Base Charges 4,330,358.00 690,124.35 3,640,233.65 15.94% Reuse Water Use Charges 3,230,539.00 592,108.20 2,638,430.80 18.33% Total Water Revenues 30,578,176.00 5,027,687.99 25,550,488.01 16.44% Sewer Revenues Sewer Base Charges 20,502,934.00 3,233,654.60 17,269,279.40 15.77% Sewer Use Charges 17,210,699.00 2,761,428.85 14,449,270.15 16.04% Total Sewer Revenues 37,713,633.00 5,995,083.45 31,718,549.55 15.90% Miscellaneous Revenue 2,068,233.24 421,821.31 1,646,411.93 20.40% Total Operating Revenues 70,360,042.24 11,444,592.75 58,915,449.49 16.27% Interest Income 1,430,766.00 370,797.12 1,059,968.88 25.92% Operating Expenses Salary&Benefits Salaries&Wages 15,884,560.33 2,978,869.03 12,905,691.30 18.75% Employee Benefits 5,950,402.13 1,159,907.67 4,790,494.46 19.49% Project Labor Recovery 0 (46,875.32) 46,875.32 0.00% Bad Debt 30,000.00 422.86 29,577.14 1.41% Communications 450,959.00 63,573.30 387,385.70 14.10% Due in Lieu of Taxes 3,073,131.00 459,354.80 2,613,776.20 14.95% Electric& Fuel Expenses 3,200,634.00 447,378.86 2,753,255.14 13.98% Miscellaneous Expense 441,372.00 85,267.47 356,104.53 19.32% Property&Liability Insurance 1,515,193.00 226,880.90 1,288,312.10 14.97% Professional Services 1,929,906.18 313,308.06 1,616,598.12 16.23% Sludge Treatment& Disposal 3,110,000.00 470,031.41 2,639,968.59 15.11% Subcontractors 5,732,305.52 698,314.64 5,033,990.88 12.18% Supplies 6,995,847.03 1,130,279.05 5,865,567.98 16.16% Transportation 778,882.40 155,393.67 623,488.73 19.95% Total Operating Expenses 49,093,192.59 8,142,106.40 40,951,086.19 16.59%, Non-Operating Expenses Depreciation 14,944,399.00 2,704,204.11 12,240,194.89 18.10% Amortization 0 342,989.15 (342,989.15) 0.00% Interest Expense 5,549,875.00 1,066,003.23 4,483,871.77 19.21% Sale of Assets 0 0 0.00 0.00% Debt Issuance Costs 0 0 0.00 0.00% Total Non-Operating Expenses 20,494,274.00 4,113,196.49 16,381,077.51 20.07% Construction Income 493,695.00 31,062.98 462,632.02 6.29% Construction Expense 493,694.87 37,955.09 455,739.78 7.69% Contingency 1,092,553.00 0 1,092,553.00 0.00% Net of Revenue f3 Expenditures 1,110,7RR 78 (44B_R05.131 1,557,593 91 (40.22%) 12 CCUA Operating Expense Report - Board 02:39 PM 02/25/2025 Page 1 of 2 Organization: Fund: General Fund Plan Structure:Adopted Budget by Period Time Period: Current Year Period: FY2025- Nov Ledger Account Budget Current Year YTD Available Balance % Budget Used SALARIES&WAGES Accrued wages 0 (241,535.15) 241,535.15 0.00% Emergency Pay 0 339,909.48 (339,909.48) 0.00% Employee Wages 0 1,252.08 (1,252.08) 0.00% Overtime Wages 516,769.38 148,261.22 368,508.16 28.69% Wages Salary 15,367,790.95 2,730,981.40 12,636,809.55 17.77% SUBTOTAL 15,884,560.33 2,978,869.03 12,905,691.30 18.75% EMPLOYEE BENEFITS Employee Health and Life Insurance 3,015,279.11 547,649.64 2,467,629.47 18.16% Employee Retirement and Benefits 1,494,045.45 320,919.28 1,173,126.17 21.48% Employer Fica Payroll Taxes 1,155,957.86 236,025.60 919,932.26 20.42% Wellness 45,000.00 3,345.74 41,654.26 7.44% Workers Comp Insurance 240,119.71 51,967.41 188,152.30 21.64% SUBTOTAL 5,950,402.13 1,159,907.67 4,790,494.46 19.49% PROJECT LABOR RECOVERY Employee Health and Life Insurance 0 (5,991.74) 5,991.74 0.00% Employee Retirement and Benefits 0 (2,887.04) 2,887.04 0.00% Employer Fica Payroll Taxes 0 (2,531.55) 2,531.55 0.00% Overtime Wages 0 (765.67) 765.67 0.00% Wages Salary 0 (33,953.26) 33,953.26 0.00% Workers Comp Insurance 0 (746.06) 746.06 0.00% SUBTOTAL 0 (46,875.32) 46,875.32 0.00% BAD DEBT Bad Debt Expense 30,000.00 422.86 29,577.14 1.41% SUBTOTAL 30,000.00 422.86 29,577.14 1.41% COMMUNICATIONS Communication Expenses 450,959.00 63,573.30 387,385.70 14.10% SUBTOTAL 450,959.00 63,573.30 387,385.70 14.10% DUE IN LIEU OF TAXES Due in Lieu of Taxes 3,073,131.00 459,354.80 2,613,776.20 14.95% SUBTOTAL 3,073,131.00 459,354.80 2,613,776.20 14.95% ELECTRIC&FUEL EXPENSES Electric and Fuel 3,200,634.00 447,378.86 2,753,255.14 13.98% SUBTOTAL 3,200,634.00 447,378.86 2,753,255.14 13.98% MISCELLANEOUS EXPENSE Advertising Expense 46,660.00 1,996.32 44,663.68 4.28% Bank Fees 55,075.00 4,746.72 50,328.28 8.62% Miscellaneous Expense 288,599.00 78,314.43 210,284.57 27.14% Rental Expense 51,038.00 210.00 50,828.00 0.41% SUBTOTAL 441,372.00 85,267.47 356,104.53 19.32% PROPERTY&LIABILITY INSURANCE Property Insurance 1,515,193.00 226,880.90 1,288,312.10 14.97% SUBTOTAL 1,515,193.00 226,880.90 1,288,312.10 14.97% PROFESSIONAL SERVICES Accounting Audit Expense 35,000.00 0 35,000.00 0.00% Employee Training and Travel 436,211.94 60,791.76 375,420.18 13.94% Engineering Expense 940,000.00 219,027.45 720,972.55 23.30% Legal Expenses 466,500.00 24,810.09 441,689.91 5.32% Salaries for Board Members 52,194.24 8,678.76 43,515.48 16.63% SUBTOTAL 1,929,906.18 313,308.06 1,616,598.12 16.23% 13 CCUA Operating Expense Report - Board 02:39 PM 02/25/2025 Page 2 of 2 Ledger Account Budget Current Year YTD Available Balance % Budget Used SLUDGE TREATMENT&DISPOSAL Sludge Removal 2,460,000.00 363,349.91 2,096,650.09 14.77% Sludge Treatment 650,000.00 106,681.50 543,318.50 16.41% SUBTOTAL 3,110,000.00 470,031.41 2,639,968.59 15.11% SUBCONTRACTORS Subcontractors 5,575,154.52 632,187.12 4,942,967.40 11.34% Subcontractors Testing 0 34,947.06 (34,947.06) 0.00% Trash Service 157,151.00 31,180.46 125,970.54 19.84% SUBTOTAL 5,732,305.52 698,314.64 5,033,990.88 12.18% SUPPLIES Administration Software 38,000.00 0 38,000.00 0.00% Brass Fittings 0 49,961.92 (49,961.92) 0.00% Chemicals 1,822,420.00 287,802.64 1,534,617.36 15.79% Furniture 41,065.00 79.61 40,985.39 0.19% Inventory 0 5,445.00 (5,445.00) 0.00% Software 1,312,089.04 229,712.20 1,082,376.84 17.51% Supplies Field 3,253,069.99 488,284.18 2,764,785.81 15.01% Supplies Office 529,203.00 63,743.56 465,459.44 12.05% Tools and Supplies 0 5,249.94 (5,249.94) 0.00% SUBTOTAL 6,995,847.03 1,130,279.05 5,865,567.98 16.16% TRANSPORTATION Fleet Repair and Maintenance 244,253.00 62,656.63 181,596.37 25.65% Transportation Expenses 534,629.40 92,737.04 441,892.36 17.35% SUBTOTAL 778,882.40 155,393.67 623,488.73 19.95% Total Operating Expenses 49,093,192.59 8,142,106.40 40,951,086.19 16.59% 14 CLAY COUNTY UTILITY AUTHORITY CIAC REPORTS FISCAL YEAR 2024/2025 Section D CCUA CIAC Report 02:41 PM 02/25/2025 Page 1 of 1 Period: FY2025- Nov Ledger Account Beginning Year Balance Activity for the Month Year To Date Ending Balance Contributions in Aid of Construction Grants 28,248,778.30 0 0 28,248,778.30 Water Capacity Charges 12,510,674.66 50,808.01 137,714.27 12,648,388.93 Sewer Capacity Charges 62,673,907.94 472,282.09 1,290,132.59 63,964,040.53 Fire Capacity Charges 2,227,641.82 0 15,810.00 2,243,451.82 Alternative Water Supply Charge 9,817,329.31 110,368.86 249,405.64 10,066,734.95 SJRWMD Black Creek Charge 1,585,367.51 11,408.28 30,811.06 1,616,178.57 Debt Service Charge 2,207,776.10 101,913.65 146,833.04 2,354,609.14 Water Tap-In Charge 2,571,607.59 5,291.73 5,291.73 2,576,899.32 Sewer Tap-In Charge 2,707,816.41 11,860.24 24,259.69 2,732,076.10 Water Main Extension Charge 3,836,569.54 74,646.00 85,209.73 3,921,779.27 Sewer Main Extension Charge 6,638,842.38 234,881.83 269,892.22 6,908,734.60 Water Contributed Assets 67,882,208.73 4,704,311.22 6,476,492.18 74,358,700.91 Sewer Contributed Assets 139,053,311.28 9,064,932.89 11,895,440.87 150,948,752.15 Total Contributions in Aid of 341,961,831.57 14,842,704.80 20,627,293.02 362,589,124.59 Construction 16 CLAY COUNTY UTILITY AUTHORITY 2024/2025 Alternative Water Supply Surcharges Beginning October November December January February March April May June July August September Balance Established 10/1/2015 Balance 2024 2024 2024 2025 2025 2025 2025 2025 2025 2025 2025 2025 9/30/2025 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 5,724,397.78 87,391.88 35,874.59 5,847,664.25 New Development: - Total Expenditures 8,632,483.39 87,391.88 35,874.59 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 8,755,749.86 Existing Customers: Revenue: Surcharge Fund(Existing Customers) 5,565,817.14 64,412.66 64,441.90 5,694,671.70 Connection Charge Fund(Growth) 4,265,263.81 29,963.30 74,594.88 4,369,821.99 Interest Income 40,273.79 40,273.79 Total Revenue 9,871,354.74 94,375.96 139,036.78 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 10,104,767.48 Balance 1,238,871.35 6,984.08 103,162.19 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 1,349,017.62 Cash Balance 1,620,527.45 Done in following Month: Less Construction Costs transferred after month close (35,874.59) J/E-Adjustment True Up for Move-Ins/Move-Outs J/E-Interfund Transfer (235,635.24) 1,349,017.62 Page D-la 17 CLAY COUNTY UTILITY AUTHORITY CAPITAL PROJECT BUDGET REPORT FISCAL YEAR 2024/2025 Section E 18 Clay County Utility Authority References Capital Projects Budget Report Prior Years Current Fiscal Current Fiscal for Transfers Current Fiscal Carry Over Year Adopted Year Combined Transfers and Funds Spent @ Job Cost and Year Job Costs lob Description Budget Budget Budgets Amendments 11/30/24 Balances To Fund Amendments 2024/2025 - RENEWAL,REPLACEMENT&BETTERMENT _ Departmental Capital 1,165,695.76 1,497,600.00 2,663,295.76 181,663.80 2,481,631.96 2,663,295.76 Upgrade Lift station 9-Meadowbrook 108,077.74 108,077.74 108,077.74 108,077.74 Rehab SP WW Clarifer#1/under drain 1-2 1,549,176.20 1,549,176.20 1,436,025.38 113,150.82 1,549,176.20 Well Monitoring 0.00 280,000.00 280,000.00 280,000.00 280,000.00 Fleming Island Reg.WWTP-2nd BCR Plant,Two Tanks 8,880,000.00 8,880,000.00 7,045,331.99 1,834,668.01 8,880,000.00 Lift Station#2 Upgrade 6,700,000.00 300,000.00 7,000,000.00 3,706,924.00 3,293,076.00 7,000,000.00 Ridaught WWTP Upgrades(Install Micro-screen,Grit Removal Equipment,and Influent,Rehabilitiation of Clarifier No.2) 4,072,000.00 4,072,000.00 4,049,186.08 22,813.92 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 roof repair,Aerator repair,replace 4 of the 5 HSP skids) 4,600,000.00 4,550,273.65 9,150,273.65 544,735.91 8,605,537.74 9,150,273.65 Ridaught WTP-Phase I GST Upgrades 54,103.26 54,103.26 54,103.26 0.00 54,103.26 Lift Station#4 Upgrades 1,200,000.00 813,696.16 2,013,696.16 52,554.66 1,961,141.50 2,013,696.16 Lift Station#62 and#67-Rehabilitation 1,220,000.00 1,803,000.00 3,023,000.00 76,869.25 2,946,130.75 3,023,000.00 Miller WRF Electrical Upgrades&WWTP Upgrades 236,005.00 236,005.00 211,248.12 24,756.88 236,005.00 Spencers WTP-Ground Storage&High Service Pump&Electrical Upgrades 3,237,848.00 4,806,750.24 8,044,598.24 297,829.82 7,746,768.42 8,044,598.24 Pace Island&Fleming Oaks WTP Electrical Upgrades 442,107.00 442,107.00 119,113.39 322,993.61 442,107.00 SCADA System 500,000.00 1,000,000.00 1,500,000.00 48,500.00 1,451,500.00 1,500,000.00 Fleming island WRF electrical upgrades/Vault upgrades 2,082,361.00 2,082,361.00 279,125.39 1,803,235.61 2,082,361.00 AC Replacements 0.00 30,000.00 30,000.00 0.00 30,000.00 30,000.00 Upgrade Lift Stations 11,41,69,51 658,092.80 1,909,768.41 2,567,861.21 261,368.94 2,306,492.27 2,567,861.21 Sandridge Road widening from Henley to CR 209 and ForceMain Extension 2,040,000.00 2,040,000.00 1,623,712.44 416,287.56 2,040,000.00 Gravity Sewer Lining 1,358,136.76 1,000,000.00 2,358,136.76 949,767.12 1,408,369.64 2,358,136.76 Keystone Heights-Lakeside Street/Hilltop Street Water Main Rehabilitation 237,600.00 237,600.00 187,385.34 50,214.66 237,600.00 Mid-Clay Entrance Road Stabilization 50,000.00 40,000.00 90,000.00 30,052.31 59,947.69 90,000.00 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 Maim-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 300,000.00 100,000.00 400,000.00 0.00 400,000.00 400,000.00 Keystone Heights High School WM relocation 143,000.00 143,000.00 0.00 143,000.00 143,000.00 Plant Meters Retrofits 214,767.08 150,000.00 364,767.08 225,472.91 139,294.17 364,767.08 FH and Gate Valve replacement 216,552.49 210,000.00 426,552.49 110,669.88 315,882.61 426,552.49 Potable and Reclaimed Water Meter andbackflow device replacement 1,600,000.00 1,650,000.00 3,250,000.00 1,411,134.83 1,838,865.17 3,250,000.00 Lake Asbury WM Improvements(602 Lake Asbury Road&Aldersgate St.) 1,530,000.00 1,530,000.00 310,940.93 1,219,059.07 1,530,000.00 Southern Baptist Hospital of Florida/cost participation w/development 195,435.28 195,435.28 195,435.28 0.00 195,435.28 Keystone Wastewater Treatment Plant-Phase II Construction 345,075.80 607,545.00 952,620.80 216,029.41 736,591.39 952,620.80 Upgrade Lift Station 20 69,217.35 1,129,096.24 1,198,313.59 61,147.42 1,137,166.17 1,198,313.59 Upgrade Lift Station 20&56 375,000.00 375,000.00 0.00 375,000.00 375,000.00 Plant Generators 500,000.00 500,000.00 1,000,000.00 0.00 1,000,000.00 1,000,000.00 Upsizing within Creekside Trails Ph 1&2 326,375.63 326,375.63 326,375.63 0.00 326,375.63 Miller St.WWTP Upgrades Influent Structure,Septage station&Electrical upgrades 375,000.00 2,725,393.00 3,100,393.00 3,100,393.00 3,100,393.00 New Lift Station Generators 693,891.24 350,000.00 1,043,891.24 1,043,891.24 1,043,891.24 12"WM Extension Hwy.100 to Brooklyn Bay Rd.(Keystone) 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 Old Jennings WTP Electrical Upgrade 0.00 0.00 0.00 0.00 Tanglewood Electrical Upgrade 0.00 0.00 0.00 0.00 Orange Park South Electrical Upgrade 0.00 0.00 0.00 0.00 Ridaught WRF Electrical Upgrades 0.00 0.00 0.00 0.00 Spencer's WRF Electrical Upgrades 0.00 0.00 0.00 0.00 Oakleaf WTP Electrical Upgrades 0.00 0.00 0.00 0.00 Server Lifecycle Replacement 0.00 1,925,000.00 1,925,000.00 1,925,000.00 1,925,000.00 Upgrade Lift Station 98 0.00 0.00 0.00 0.00 Upgrade Lift Stations 43,24,59 0.00 0.00 0.00 0.00 Upgrade Lift Station 111 0.00 0.00 0.00 0.00 GST&Hydro Repairs 0.00 225,000.00 225,000.00 225,000.00 225,000.00 Reuse GST Repairs 0.00 400,000.00 400,000.00 400,000.00 400,000.00 BCR Upgrades 0.00 426,400.00 426,400.00 159,050.00 267,350.00 426,400.00 New Meter&MXU Install 0.00 630,000.00 630,000.00 630,000.00 630,000.00 Well Pumps 4 Ea 0.00 120,000.00 120,000.00 120,000.00 120,000.00 W&WW Service to 1613 Blanding Blvd 0.00 0.00 0.00 80,000.00 43,353.74 36,646.26 1 80,000.00 Check Valves 0.00 12,000.00 12,000.00 12,000.00 12,000.00 SYSTEM EXPANSION 19 X:\Finance\Controllers Folder\Monthly Financial\Monthly Construction Reports\2024-2025\CIP_2025-November.xlsx Page 1 of 3 Clay County Utility Authority References Capital Projects Budget Report Prior Years Current Fiscal Current Fiscal for Transfers Current Fiscal Carry Over Year Adopted Year Combined Transfers and Funds Spent @ Job Cost and Year Job Costs lob Description Budget Budget Budgets Amendments 11/30/24 Balances To Fund Amendments 2024/2025 Meadow Lake WTP-New Ground Storage Tank and Electrical Service upgrade 3,149,124.00 3,149,124.00 3,149,124.00 3,149,124.00 Henley Road 12"WM Loop-Sandridge to Small Lake 106,016.70 106,016.70 11,258.64 94,758.06 106,016.70 North Middleburg Water&Sewer Extension and Interconnection(Water Interconnect,Forcemain extension and pump station) 3,310,554.67 2,848,023.20 6,158,577.87 541,944.01 5,616,633.86 6,158,577.87 Peter's Creek Land Acquisition 0.00 2,500,000.00 2,500,000.00 0.00 2,500,000.00 2,500,000.00 CCUA Administrative Building Phase I 5,225,089.00 300,000.00 5,525,089.00 3,828,036.02 1,697,052.98 5,525,089.00 Phase III Admin Building 0.00 0.00 0.00 0.00 0.00 Swimming Penn Creek WM Interconnect 6,660,000.00 6,660,000.00 4,992,917.59 1,667,082.41 6,660,000.00 Ravines to Henly Road Water Main Extension 4,650,000.00 4,650,000.00 3,483,878.34 1,166,121.66 4,650,000.00 Governor's Park WTP Design and Build 10,000,000.00 10,000,000.00 9,011,273.34 988,726.66 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 88,123,968.83 88,123,968.83 82,818,476.87 5,305,491.96 88,123,968.83 CCUA North Campus Driveway 786,341.00 786,341.00 162,034.75 624,306.25 786,341.00 LAMPA(Freehold) 0.00 12,312,059.00 12,312,059.00 12,312,059.00 12,312,059.00 LAMPA E/W Interconnect#1 Water(Cathedral Oaks West-Green) 3,112,000.00 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-Green) 6,337,000.00 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-Blue) 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) 17,319.95 5,999,645.00 6,016,964.95 17,319.95 5,999,645.00 6,016,964.95 LAMPA N/S Interconnect#1 Wwtr-Reuse(SS WTP to Cathedral Oaks West-Red) 39,145.26 39,145.26 39,145.26 0.00 39,145.26 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 Emalyn Place 3 Single Family Units 17,000.00 17,000.00 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 1,600,000.00 883,432.16 2,483,432.16 104,329.80 2,379,102.36 2,483,432.16 Water Service to 3255 Bliss Rd. 103,815.71 103,815.71 103,815.71 (0.00) 103,815.71 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. 88,950.03 88,950.03 88,950.03 0.00 88,950.03 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. 28,263.82 28,263.82 28,263.82 0.00 28,263.82 Water Service to 646 Harrison Rd. 28,000.00 28,000.00 26,646.74 1,353.26 28,000.00 16-inch WM Atlantis to Kindlewood 500,000.00 180,000.00 680,000.00 680,000.00 680,000.00 Upsizing pipes to accommodate Rookery GCS 466,000.00 466,000.00 466,000.00 466,000.00 Tanglewood Neighborhood Water Main Relocations 85,000.00 85,000.00 85,000.00 85,000.00 CR 218 widening from Pine Tree Lane to Cosmos 2,006,879.47 2,006,879.47 1,907,098.47 99,781.00 2,006,879.47 CR 220 widening Baxley to Henley Rd 760,000.00 699,650.00 1,459,650.00 1,459,650.00 1,459,650.00 CR 220 widening from Henley to Knightbox 70,000.00 70,000.00 70,000.00 70,000.00 CR 315 widening-Utility Relocation(design FY 23 construct FY 24) 922,000.00 922,000.00 922,000.00 922,000.00 CR220 Quadrant Intersection 578,000.00 578,000.00 578,000.00 578,000.00 Infill Projects 1,461,678.98 1,461,678.98 1,461,678.98 1,461,678.98 Well Rehab 150,000.00 150,000.00 300,000.00 300,000.00 300,000.00 Lead&Copper GSP replaceeut 60,000.00 60,000.00 120,000.00 120,000.00 120,000.00 Retrofit Existing Building for Laboratory 0.00 30,000.00 30,000.00 30,000.00 30,000.00 Chemical tanks 100,000.00 100,000.00 200,000.00 200,000.00 200,000.00 Facility Roof Repairs 100,000.00 100,000.00 200,000.00 200,000.00 200,000.00 -Reclaimed Transmission Main-Spencers to Oakleaf 0.00 0.00 0.00 0.00 -Reclaimed Transmission Main-Oakleaf to Challenger 0.00 0.00 0.00 0.00 -Reclaimed Transmission Main-Old Jennings Rd Bypass 0.00 0.00 0.00 0.00 -New Pumps-Old Jennings WRF pump station 0.00 0.00 0.00 0.00 -Reclaimed Water SCADA 530,000.00 530,000.00 530,000.00 530,000.00 Mid-Clay Rib Recovery pH adjustment BODR 30,000.00 40,000.00 70,000.00 70,000.00 70,000.00 Evaluate replacement of 16"AC Pipe by Orange Park mall 30,000.00 192,000.00 222,000.00 222,000.00 222,000.00 Treatment plant R&R Studies 500,000.00 500,000.00 500,000.00 500,000.00 Fleming BTU#1 Rehab design and construction 500,000.00 500,000.00 1,000,000.00 (30,074.32) 1,030,074.32 1,000,000.00 Sugar Leaf Fanns/cost participation w/development 262,209.34 262,209.34 262,209.34 0.00 262,209.34 Jeremy Hollow Subdivision/cost participation w/development 16,487.20 16,487.20 16,487.20 0.00 16,487.20 Cost Participation w/Development Projects 860,236.58 860,236.58 0.00 860,236.58 860,236.58 Lift Station 88 Relocation 1,200,000.00 1,666,064.24 2,866,064.24 6,941.79 2,859,122.45 2,866,064.24 Commercial Meter Change outs 75,000.00 75,000.00 150,000.00 0.00 150,000.00 150,000.00 12-inch Wm Keystone RV to Geneva lakes WTP 2,300,000.00 2,300,000.00 58,664.90 2,241,335.10 2,300,000.00 20 X:\Finance\Controllers Folder\Monthly Financial\Monthly Construction Reports\2024-2025\CIP_2025-November.xlsx Page 2 of 3 Clay County Utility Authority References Capital Projects Budget Report Prior Years Current Fiscal Current Fiscal for Transfers Current Fiscal Carry Over Year Adopted Year Combined Transfers and Funds Spent @ Job Cost and Year Job Costs Job Description Budget Budget Budgets Amendments 11/30/24 Balances To Fund Amendments 2024/2025 Pier Station E/W WM Extension and Interconnect(State Road 16 and FCOB) 50,000.00 50,000.00 50,000.00 50,000.00 Pier Station Force Main Extensions(State Road 16 and FCOB) 0.00 0.00 0.00 0.00 Pier Station Master Pump Station(State Road 16 and FCOB) 0.00 0.00 0.00 0.00 Pier Station WTP Expansion 0.00 0.00 0.00 0.00 Ravines WTP 2nd GST 0.00 0.00 0.00 0.00 Spencer's WWTP:Phase 6 Expansion 0.00 0.00 0.00 0.00 Laboratory Equipment&Software 0.00 305,275.00 305,275.00 305,275.00 305,275.00 Russell Road-Russell Retreat to Anabelle Island 0.00 725,000.00 725,000.00 725,000.00 725,000.00 Batton Lakes RV Resort FM 0.00 360,000.00 360,000.00 360,000.00 360,000.00 Bella Lago Phase 2 WM&RM 0.00 265,000.00 265,000.00 265,000.00 265,000.00 Highland Park FM 0.00 230,000.00 230,000.00 230,000.00 230,000.00 'ALTERNATIVE WATER SUPPLY Purified Water Pilot Study 6,769,000.00 430,000.00 7,199,000.00 5,847,664.25 1,351,335.75 7,199,000.00 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-Peter's Creek(1.0 MG GST) 1,822,500.00 1,822,500.00 1,822,500.00 1,822,500.00 Subtotals 207,203,552.55 60,142,671.30 267,346,223.85 80,000.00 148,174,742.81 119,251,481.04 267,426,223.85 Contingency 6,149,017.06 6,149,017.06 (80,000.00) 1 6,069,017.06 TOTAL CAPITAL EXPENDITURES 273,495,240.91 0.00 273,495,240.91 Construction In Progress 267,346,223.85 148,174,742.81 Not Started 23,784,624.80 Completed Jobs 0.00 Started 249,710,616.11 Funds Spent @ 11/30/24 148,174,742.81 273,495,240.91 21 S:\Finance\Controllers Folder\Monthly Financial\Monthly Construction Reports\2024-2025\CIP_2025-Hovember.xlsx Page 3 of 3 CLAY COUNTY UTILITY AUTHORITY OPERATING DETAIL BY MONTH FISCAL YEAR 2024/2025 Section F 22 CCUA Operating Revenue Budget Report 02:42 PM 02/25/2025 Page 1 of 1 Organization: Fund: General Fund Plan Structure:Adopted Budget by Period Time Period: Current Year Period: FY2025- Nov Revenue by Category FY2025-Sep(YE_Sep) Current Month Current Year YTD %Budget Budget Used Water Base Charges Commercial Potable Irrigation Base 323,152.00 21,004.16 40,197.01 12.44% General Service Water Base 1,705,375.00 125,209.99 238,787.05 14.00% Residential Water Base Charges 8,154,758.00 681,141.61 1,300,392.49 15.95% SUBTOTAL 10,183,285.00 827,355.76 1,579,376.55 15.51% Water Usage Charges Commercial Potable Irrigation Usage 710,082.00 53,231.49 107,126.96 15.09% Commercial Water Usage 2,814,885.00 225,002.34 459,930.88 16.34% Residential Water Usage 9,309,027.00 812,573.25 1,599,021.05 17.18% SUBTOTAL 12,833,994.00 1,090,807.08 2,166,078.89 16.88% Reuse Base Charges Reuse Commercial Base 409,900.00 32,162.91 61,496.62 15.00% Reuse Residential Base 3,920,458.00 329,667.31 628,627.73 16.03% SUBTOTAL 4,330,358.00 361,830.22 690,124.35 15.94% Reuse Usage Charges Crossings Reclaimed Water Charges 151,154.00 21,966.47 38,725.32 25.62% Reuse Commercial Usage 571,076.00 85,072.48 127,694.54 22.36% Reuse Residential Usage 2,508,309.00 209,951.54 425,688.34 16.97% SUBTOTAL 3,230,539.00 316,990.49 592,108.20 18.33% Total Water Revenues 30,578,176.00 2,596,983.55 5,027,687.99 16.44% Sewer Base Charges General Service Sewer Base 2,819,443.00 266,919.35 509,093.64 18.06% Residential Sewer Base Charge 17,683,491.00 1,469,689.13 2,724,560.96 15.41% SUBTOTAL 20,502,934.00 1,736,608.48 3,233,654.60 15.77% Sewer Usage Charges General Service Sewer Usage 4,203,255.00 341,596.86 708,977.24 16.87% Portalet Sewage Revenue 204,000.00 31,494.10 62,109.30 30.45% Residential Sewer Usage Charge 12,803,444.00 978,356.86 1,990,342.31 15.55% SUBTOTAL 17,210,699.00 1,351,447.82 2,761,428.85 16.04% Total Sewer Revenues 37,713,633.00 3,088,056.30 5,995,083.45 15.90% Total Base&Usage Charges 68,291.809.00 5.685.039.85 11,022,771.44 16.14% Miscellaneous Revenue Asbuilt Drawing Revenue 40,963.72 1,260.00 5,530.00 13.50% Cash Over/Short 0 0.42 0.42 0.00% Cut for Non Pay Service Charge 127,260.00 0 0 0.00% Guaranteed Revenue 4,027.73 0 0 0.00% Meter Installation Fee 868,500.00 59,980.25 156,045.46 17.97% Miscellaneous Repair Charges 10,430.51 3,206.13 3,537.67 33.92% Miscellaneous Revenue 162,006.39 4,232.06 50,537.46 31.19% Miscellaneous Service Charge 313,005.08 27,703.38 53,938.02 17.23% New Construction Inspection Charge 87,736.02 21,647.32 30,123.78 34.33% New Customer Service Charge 303,070.00 0 0 0.00% Plan Review Charge 39,758.33 2,772.00 6,891.50 17.33% Returned Check Service Charge 57,010.00 4,470.00 10,050.00 17.63% Trip Service Charge 41,525.46 46,636.00 98,277.00 236.67% Water-Sewer Line Permitting 12,940.00 2,900.00 6,890.00 53.25% Revenue SUBTOTAL 2,068,233.24 174,807.56 421,821.31 20.40% Total Operating Revenues 7Q,36Q,042 24 5,859,847 41 11,444,592.75 16 27% 23 Budgeted vs. Actual - Base & Use Charges, Total 40,000,000 35,000,000 30,000,000 11171171 25,000,000 20,000,000 15,000,000 10,000,000 5,000,000 0 October November December January February March April May June July August September Actual Base Charges Actual Use Charges Budgeted Base Charges - Budgeted Use Charges 24 Operating Revenue $8,000,000 $7,000,000 $6,000,000 --"11111111, 4 $5,000,000 $4,000,000 $3,000,000 $2,000,000 $1,000,000 $0 October November December January February March April May June July August September Actual Optg Rev - Prior Year Optg Rev Budgeted Optg Rev 25 Operating Net Income $3,500,000 $3,000,000 $2,500,000 $2,000,000 ii $1,500,000 IFFP A Irr $1,000,000 — —s— t $500,000 $0 October November December January February March April May June July August September Actual Net Income ' Prior Year Net Income Budgeted Net Income 26 CLAY COUNTY UTILITY AUTHORITY OTHER REPORTS FISCAL YEAR 2024/2025 Section G 27 CCUA Construction Department Report 02:44 PM 02/25/2025 Page 1 of 1 Organization: Fund: General Fund Plan Structure:Adopted Budget by Period Time Period: Current Year Period: FY2025- Nov Ledger Account Budget Current Month Current Year YTD Available Balance % Budget Used INTERNAL BILLINGS TOTAL INTERNAL BILLINGS 493,695.00 15,000.73 31,062.98 462,632.02 6.29% SALARIES&WAGES Wages Hourly 0 6,396.06 13,392.00 (13,392.00) 0.00% Wages Salary 195,013.68 0 0 195,013.68 0.00% SUBTOTAL 195,013.68 6,396.06 13,392.00 181,621.68 6.87% EMPLOYEE BENEFITS Employee Health and Life 39,935.98 1,790.16 3,408.29 36,527.69 8.53% Insurance Employee Retirement and 19,501.37 639.58 1,339.17 18,162.20 6.87% Benefits Employer Fica Payroll Taxes 14,918.55 454.69 961.85 13,956.70 6.45% Workers Comp Insurance 5,029.29 163.98 328.04 4,701.25 6.52% SUBTOTAL 79,385.19 3,048.41 6,037.35 73,347.84 7.61% OTHER EXPENSES Construction R&R(Depreciation) 31,225.00 2,021.99 4,043.98 27,181.02 12.95% Contingency 40,000.00 0 0 40,000.00 0.00% Employee Training and Travel 734.00 0 0 734.00 0.00% Equipment Repair and 20,000.00 0 0 20,000.00 0.00% Maintenance Property Insurance- 90,387.00 7,240.88 14,481.76 75,905.24 16.02% Construction Supplies Office 250.00 0 0 250.00 0.00% Tools and Supplies 10,700.00 0 0 10,700.00 0.00% Transportation Expenses 26,000.00 0 0 26,000.00 0.00% SUBTOTAL 219,296.00 9,262.87 18,525.74 200,770.26 8.45% Total Revenue 493,695.00 15,000.73 31,062.98 462,632.02 6.29% Total Expenses 493,694.87 18,707.34 37,955.09 (455,739.78) 7.69% Nat of Revenue& Expandituras 0.13 6,892 24 (5,301,623 08%)1