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Home My WebLink About09.b. EDB 2025-2026 Proposed Fiscal Year Budget and Timeline `— COU^,/` Clay County Utility Authority Working together to 3176 Old Jennings Road protect public health, Middleburg,FL 32068-3907 conserve our natural Telephone(904)272-5999 resources,and create /1. gUTNOS www.clayutility.org long-term value for y our ratepayers. May 20, 2025 Clay County Utility Authority Board of Supervisors Re: 2025/2026 Budget Per our enabling legislation, we are required to prepare a proposed budget for the Authority and submit it to the Board on or before June 1 for the ensuing fiscal year approval. 2025/2026 Operating Budget 2025/2026 Self Insurance Budget 2025/2026 Departmental Capital Budget (Sub budget of Capital Budget) 2025/2026 Five Year Capital Budget The following is a timetable for our 2025/2026 Budget adoption: July 15th—Budget Committee meeting on the proposed budgets August 5th—Approve Tentative Budget August 7th—Publish Rate Hearing advertisement,tentative budget and rate in the Clay Today August 14th—Publish Rate Hearing advertisement,tentative budget and rate in the Clay Today August 15th—The Authority is required to send to Clay, Bradford, and Duval County our tentative budget 30 days prior to final adoption along with our 5-year capital plan per our enabling legislation September 9t"—Rate Hearing at 7pm September 16th—Final Adoption Rate payers will be notified of the upcoming Public Hearing in July through September via mailed and e-mailed statements, CCUA website, Facebook, X feeds and posted signs in Customer Service lobby.The website will be updated to provide budget information once the Tentative Budget is accepted. Thank you, Karen Osborne, CPA, MBA Chief Financial Officer CLAY COUNTY UTILITY AUTHORITY 2025/2026 PROPOSED OPERATING BUDGET Revenues: Water Revenue $24,285,046 Sewer Revenue 40,095,475 Reclaimed Revenue 8,252,222 Connection Fees,AWS&DEP Grants 10,176,130 Miscellaneous Revenue 2,122,940 Capital Fund-Const.Dept.Labor,OH,&Equipment 332,668 Interest-Restricted 361,955 Interest-Non Restricted 693,218 Total Revenues $86,319,654 Expenditures: Budget Carryforward $0 Debt Service-Interest 4,277,639 Debt Service-Principal _ 8,204,012 Capitalized Wages 706,272 Restricted Interest Income 361,955 Renewal&Replacement Fund 3,487,641 Environmental Reuse Capital Fund 1,648,056 Connection Fee Fund,AWS&DEP Grants 10,176,130 Departmental Capital Fund 1,838,892 Capital Reserve 3,921,648 Total Debt and Capital Expenditures $34,622,245 Operation Expenses: Wages $16,888,207 Capitalized Wages ($706,272) Health Insurance 3,326,246 Retirement 1,620,656 Licenses, Education, &Uniforms 528,050 Payroll Taxes 1,245,971 Workers Compensation ins. 294,132 General Liability&Property Insurance 1,515,193 Transportation Expense 924,764 Rental Space 27,040 Communication Expense 573,389 Electric&Fuel-W/P 1,055,000 Electric&Fuel-L/S 450,000 Electric&Fuel-STP 1,805,001 Electric&Fuel-Office 52,000 Chemicals Water 462,340 Chemicals Sewer 1,530,920 Supplies-Water 2,092,800 Supplies-Sewage 1,689,250 Supplies Office 624,052 Software 1,357,234 Engineering Expense 335,000 Legal Expense 417,062 Audit Expense 35,500 Subcontractors-Water 484,530 Subcontractors-Sewage 1,218,500 Subcontractors-Testing 466,865 Subcontractors General 2,614,913 Sludge Removal&Treatment 3,203,200 Bad Debt Expense 30,000 Miscellaneous 357,621 Contingency 1,516,861 Board Of Directors Compensation 60,243 Due in Lieu of Taxes 3,268,473 Total Operation Expenses $51,364,741 CLAY COUNTY UTILITY AUTHORITY 2025/2026 PROPOSED OPERATING BUDGET Construction Department Expenses: Wages $99,355 Health Insurance 21,538 Retirement 9,936 Payroll Taxes 7,601 Workers'Compensation Insurance 2,764 Property/Liability Insurance 92,000 Equipment Fuel, Repairs&Maintenance 10,000 Field Supplies&Small Tools 10,700 Office Supplies - Miscellaneous Expenses&Employee Training 26,473 Contingency Reserve 28,037 Depreciation 24,264 Total Construction Department Costs $332,668 Total Expenditures $86,319,654 (OVER)UNDER BUDGET ($0) CLAY COUNTY UTILITY AUTHORITY 2024/2025 PROPOSED OPERATING BUDGET - RECAP o% 1% 12% 11 REVENUES: $86,319,654 ❑Sewer Revenue ❑Water Revenue 0 Reclaimed Revenue ❑Connection Fees ❑Miscellaneous Revenue ❑Capital Fund ❑Interest 28% 1% 1% EXPENDITURES: $86,319,654 4% 4% 27% 0 Capital Funding 1\1 ❑Wages and Related a% ❑Debt Service &Stabilization ❑Supplies ❑Subcontractors 0 Electric& Fuel ❑Due in Lieu of Taxes 0 Health Insurance ❑Sludge Removal &Treatment ❑Other ❑Professional Services ❑Software ❑Property& Liability Insurance 22% ❑Transportation Expense 15% 0 Communication Expense Clay County Utility Authority 2025/2026 Proposed Self Insurance Fund Budget TOTAL SELF INSURANCE FUND FUND BALANCE: Sewer Backup $ 500,000 Unemployment 25,000 Fund Balance, Estimated as of October 1, 2025 $ 525,000 EXPENDITURES: Expenditures will be Board Approved per Occurrence Total Expenditures $ - Fund Balance September 30, 2026 $ 525,000 Clay County Utility Authority Proposed Departmental Capital Budget FY 2025-2026 Description Total Budget Water Treatment Trailer with diesel tank $ 60,000.00 Laser Aligner $ 25,000.00 2025 Ford Maverick $ 34,000.00 2025 Ford Maverick $ 34,000.00 2000 Gallon Fuel Tank/Fuel Lines For Pace Island $ 41,000.00 $ 194,000.00 Wastewater Treatment Golf Cart for Peters Creek $ 8,600.00 Tractor for Mid-Clay $ 50,000.00 $ 58,600.00 Distribution&Collection 3/4-Ton Work Truck $ 70,000.00 3/4-Ton Work Truck $ 70,000.00 1-Ton Work Truck $ 70,000.00 1-Ton Work Truck $ 70,000.00 Work Truck with Crane $ 172,000.00 Mini Excavator $ 72,500.00 150KW Generator $ 150,000.00 60KW Generator $ 110,000.00 Safety Saw $ 15,000.00 Low Profile Dump Trailer $ 12,500.00 $ 812,000.00 GIS Drone-Parrot Anafi $ 7,000.00 TrueView Go Survey Scanner $ 29,380.00 $ 36,380.00 Customer Service Public Relations None Construction Dual Roll,Scanner,PS $ 19,912.00 $ 19,912.00 Engineering Excavator $ 150,000.00 $ 150,000.00 Service Availability None IT Core Network Switch Life Cycle Upgrades $ 130,000.00 $ 130,000.00 Facility Management Plant Access Control-Mid Clay WWTP $ 15,000.00 Plant Access Control-Miller Street WWTP $ 10,000.00 Administration Access Control Conversion $ 40,000.00 Administration Fire Alarm Replacement $ 40,000.00 Administration CCTV System Conversion $ 20,000.00 Administration Burglar Alarm Replacement $ 25,000.00 $ 150,000.00 Inventory None Construction and Inspection Services 2025 Ford Ranger 4x4 Crew Cab XL $ 38,000.00 $ 38,000.00 Environmental Compliance None SCADA None Master Departmental Capital Contingency $ 250,000.00 Total Department Budgets $ 1,838,892.00 Clay County Utility Authority 2025/2026 Capital Projects Expenditures Budget And Five Year Capital Projects Plan Adjusted for Prior Year Jobs Not Completed as of 3/31/2025 ADJUSTED FISCAL YEAR Fiscal Year Fiscal Year Fiscal Year Fiscal Year Fiscal Year 2024/2025 2025/2026 2026/2027 2027/2028 2028/2029 2029/2030 TOTALS REVENUES: Balance October 1,2024,to include Transfers 225,195,399 225,195,399 Funds Spent on Jobs Prior to FY 2023/2024 (164,251,276) (164,251,276) Renewal,Replacement&Betterment 3,105,946 3,487,641 3,801,529 4,181,682 4,599,850 5,059,835 24,236,482 Departmental Capital Transfer 1,620,100 1,838,892 1,500,000 1,500,000 1,500,000 1,500,000 9,458,992 Environmental Reuse Capital Fund Transfer 1,497,529 1,648,056 1,697,498 1,748,423 1,800,875 1,854,902 10,247,282 Capacity Fees Transfer 9,818,542 7,821,109 13,269,815 16,321,872 19,531,841 20,117,796 86,880,975 Grant Revenue 2,500,000 1,500,000 1,500,000 1,500,000 1,500,000 1,500,000 10,000,000 Alternative Water Supply Transfer 816,634 855,021 906,322 960,702 1,018,344 1,079,444 5,636,467 Debt Service Charge 286,500 281,580 296,400 296,400 296,400 296,400 1,753,680 Surplus Transfer(Operating Contingency Utility&Capital Reserve,includes add'l R&R) 8,197,194 8,926,150 9,193,935 9,469,753 9,943,240 10,440,402 56,170,673 Restricted Interest Earnings 392,222 361,955 180,978 5,000 5,000 5,000 950,155 Borrowing/Utilization of Surplus Funds if needed (14,650,813) (1,495,952) 7,497,290 2,240,608 (7,527,214) (17,022,747) (30,958,828) Balances After Transfers 74,527,977 25,224,452 39,843,766 38,224,439 32,668,335 24,831,032 235,320,000 CAPITAL EXPENDITURES: Capital Projects Construction 36,986,965 458,325 0 0 4,693,905 3,000,000 45,139,195 Design 16,374,447 3,264,400 12,003,635 15,047,245 6,851,916 1,742,000 55,283,643 Concept 5,491,679 6,408,000 9,929,000 5,784,600 4,206,000 3,599,000 35,418,279 Requests 29,000 315,000 344,000 Operation R&R 5,611,320 11,326,200 11,458,970 11,087,645 11,087,665 11,087,665 61,659,465 Operations 2,663,296 1,250,000 1,250,000 1,250,000 1,250,000 1,250,000 8,913,296 Service Availability 625,000 224,396 1,580,000 1,580,000 1,580,000 1,580,000 7,169,396 Subtotals 67,752,706 22,931,320 36,221,605 34,749,490 29,698,487 22,573,665 213,927,273 Management Reserve($) 6,775,271 2,293,132 3,622,161 3,474,949 2,969,849 2,257,367 21,392,727 TOTAL CAPITAL EXPENDITURES 74,527,977 25,224,452 39,843,766 38,224,439 32,668,335 24,831,032 235,320,000 Capital Expenditures Breakdown: Construction 40,685,662 504,157 - - 5,163,296 3,300,000 49,653,114 Design/Concept 24,052,738 10,639,640 24,125,899 22,915,029 12,163,708 5,875,100 99,772,114 All Others 9,789,577 14,080,655 15,717,867 15,309,410 15,341,332 15,655,932 85,894,771 74,527,977 25,224,452 39,843,766 38,224,439 32,668,335 24,831,032 235,320,000