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08.b EDB May 2025 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. June 24, 2025 To: Board of Supervisors From: Karen Osborne Re: May 2025 Financial Package I have enclosed the following financial information: A) Comparative Financial Statements for the eight 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 May 31, 2025 C) Budget Reports for the eight 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 May 31,2025 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$5,154,831 (38%) over budget due to a favorable revenue and favorable expense variance. Operating revenue is$992,580 (2%) over budget and Operating expenses are$4,162,252 (12%) under budget. Itemized operating expense variances are in Section C. We gained 753 active (Residential 730, General Service 23)water accounts and 744 active sewer(Residential 727, General Service 17) accounts for the fiscal year 2024/2025 as compared to an increase of 1,018 active water accounts and an increase of 1,022 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 01:47 PM 06/24/2025 Page 1 of 1 Period: FY2025- May Ledger Account Summary Current Year YTD Prior Year YTD Assets Cash 25,247,629.04 22,728,824.52 Investments 38,981,462.25 77,306,232.15 Accounts Receivable 8,222,642.41 8,809,878.01 Current Receivables 55,522.84 67,184.56 Other Current Assets 876,001.69 1,315,829.55 Inventory 2,640,791.23 748,755.16 Net Fixed Assets 399,136,131.10 348,211,662.87 Construction in Progress 163,310,655.18 138,489,884.18 Other Long-Term Assets 337,182.64 299,169.77 Deferred Outflow of Resources 1,168,311.02 1,353,848.06 Total Assets 639,976,329.40 599,331,268.83 Liabilities Current Liabilities 18,942,654.62 28,560,941.21 Long-Term Liabilities 169,626,532.02 175,480,848.97 Total Liabilities 188,569,186.64 204,041,790.18 Fund Balance Retained Earnings- Unreserved 65,273,623.34 62,657,550.17 Investment in Capital Assets 382,810,456.51 331,319,199.24 Total Fund Balance 448,084,079.85 393,976,749.41 Net of Revenues&Expenditures 3,323,062.91 1,312,729.24 Total Liabilities&Fund Balance 639,976,329.40 599,331,268.83 3 Page 1 of 3 CCUA Balance Sheet - Detail Period: FY2025- May Ledger Account Summary Current Year YTD Prior Year YTD Assets Cash 1000:Cash 25,244,108.01 21,656,066.56 1015:Cash in Transit 601.27 472,719.03 1016:Cash in Transit-Billing 0.00 597,133.02 1050:Petty Cash 2,919.76 2,905.91 Total Cash 25,247,629.04 22,728,824.52 Investments 1500:Investments 20,751,597.67 41,179,397.89 1501:Truist Escrow Investment Account 0.00 15,475,217.50 1502:Investments- LAMPA 18,229,864.58 20,651,616.76 Total Investments 38,981,462.25 77,306,232.15 Accounts Receivable 1100:Accounts Receivable W&S Cust 2,030,609.26 4,129,882.38 1101:Unbilled Receivables 6,401,461.16 4,624,506.72 1102:Accrued Accounts Receivable 0.00 0.00 1103:Accounts Receivable Unbilled Reuse Revenue 0.00 0.00 1104:A/R CIAC & Misc Repair Invs 80,749.58 249,291.64 1105:Accounts Receivable Clearing Account 26,734.33 (148.18) 1150:Allowance for Doubtful Accounts (316,911.92) (193,654.55) Total Accounts Receivable 8,222,642.41 8,809,878.01 Current Receivables 1620:Unused Postage 46,382.79 20,541.53 1630:Loans To Customers 9,140.05 46,643.03 Total Current Receivables 55,522.84 67,184.56 Other Current Assets 1160:Interest Receivable 105,315.24 250,789.51 1170:Prepaid Assets 770,686.45 1,065,040.04 Total Other Current Assets 876,001.69 1,315,829.55 Inventory 1600:Inventory 748,132.43 357,284.35 1601:Meter Inventory 1,892,658.80 391,470.81 Total Inventory 2,640,791.23 748,755.16 Net Fixed Assets 1700:Buildings 22,620,566.99 15,240,674.68 1701:Intangible Assets 7,875,277.50 7,498,469.40 1702:Land 5,294,700.78 5,268,724.07 1703:Machinery& Equipment 583,100,201.86 528,608,132.91 1740:Subscription Based Asset 6,778,764.26 0.00 1790:Accumulated Depreciation (223,981,104.69) (208,192,445.97) 1791:Accumulated Amortization (2,552,275.60) (211,892.22) Total Net Fixed Assets 399,136,131.10 348,211,662.87 Construction in Progress 1750:Construction in Progress 163,310,655.18 138,489,884.18 Total Construction in Progress 163,310,655.18 138,489,884.18 Other Long-Term Assets 1800:Loan to Customers_Long-term 337,182.64 299,169.77 Total Other Long-Term Assets 337,182.64 299,169.77 4 Page 2 of 3 CCUA Balance Sheet - Detail Period: FY2025- May Ledger Account Summary Current Year YTD Prior Year YTD Deferred Outflow of Resources 1200: Deferred Outflow of Resources 1,168,311.02 1,353,848.06 Total Deferred Outflow of Resources 1,168,311.02 1,353,848.06 Total Assets 639,976,329.40 599,331,268.83 Liabilities Current Liabilities 2000:Accounts Payable 3,574,588.06 11,293,505.77 2004:AP-Customer Refunds Clearing 8,462.00 0.00 2310:Retainage Payable 1,257,824.09 2,841,827.23 2005:Due to Eagle Harbor 0.00 (84.26) 2011:Procurement Card Payable 79,244.89 55,740.91 2012:Expenses Payable 3,440.68 1,433.35 2014:Virtual Card Payable 105,602.09 756,894.97 2020:Accrued Electric Expense Due 0.00 129,063.77 2030:Accrued Interest 533,912.97 504,203.62 2280:Florida Unemployment/Abandoned Property 0.00 (50.62) 2290:JAX Public Service Tax Collected 346.99 378.03 2100:Accrued Pension Due 0.00 0.00 2101:Accrued Sick and Vacation Payable 798,194.19 746,947.62 2102:Payroll Liabilities Payable (62,931.37) 19,336.98 2103:Accrued Worker's Comp Insurance Due 0.00 0.00 2104:Accrued Wages Payable 0.00 0.00 2108:Employee FIT, FICA, Medicare Withholding 0.00 0.00 2109:Employee Fund Withheld 0.00 1,967.50 2060:Due to Lend a Helping Hand 1,020.60 1,476.35 2080:Escheatment Payable 27,906.25 0.00 2117:Net Payroll Payable 0.00 0.00 2118:Payroll Forward Accrual 789,843.11 696,498.46 2200:Bond Deposits 189,138.75 163,643.91 2205:Subscription Lease Payable- Current 0.00 0.00 2210:Current Bond Principal Due 7,209,488.04 7,059,376.15 2220:Cleaning Water Deposits 159,456.25 156,412.60 2300:Refundable Development Agreements 9,957.52 9,453.72 2330:W&S Customer Deposits 4,257,115.90 4,119,281.83 2340:Keystone Public Service Tax (31.39) (2,000.11) 9999:Cash Conversion Clearing 75.00 5,633.43 2240:Deferred Reuse Revenue 0.00 0.00 2250:Deferred Revenue Sewer 0.00 0.00 2260:Deferred Revenue Water 0.00 0.00 Total Current Liabilities 18,942,654.62 28,560,941.21 Long-Term Liabilities 2501:2014 DEP Payable 420,535.61 522,165.71 2502:2018 Revenue Bonds Payable DEP 9,514,797.65 10,147,814.41 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 32,050,000.00 35,295,000.00 2508:2023 Truist Revenue Bond 75,000,000.00 75,000,000.00 2510:2024 Webster Revenue Bond 30,000,000.00 30,000,000.00 2511:Subscription Lease Payable- Long Term 1,502,307.80 0.00 Total Long-Term Liabilities 169,626,532.02 175,480,848.97 Total Liabilities 188,569,186.64 204,041,790.18 5 Page 3 of 3 CCUA Balance Sheet - Detail Period: FY2025- May 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 27,748,778.30 2720:AWS CIAC 10,689,109.03 9,362,817.37 2721:Debt Service Charges 2,934,205.75 1,919,005.83 2722:Fire Capacity Charges 2,283,767.32 2,227,641.82 2723:Sewer Capacity Charges 68,373,620.67 60,656,947.00 2724:Sewer Contributed Assets 158,093,883.04 133,891,594.46 2725:Sewer Main Extension Charge 7,614,050.58 6,120,788.58 2726:Sewer TAP in Charge 2,778,457.24 2,673,641.11 2727:SJRWMD Black Creek CIAC 1,672,635.28 1,531,890.35 2728:Water Capacity Charges 12,903,826.04 12,293,567.38 2729:Water Contributed Assets 80,369,882.72 66,756,886.60 2730:Water Main Extension Charge 4,226,662.73 3,578,431.28 2731:WaterTap in Charge 2,621,577.81 2,557,209.16 Total Investment in Capital Assets 382,810,456.51 331,319,199.24 Total Fund Balance 448,084,079.85 393,976,749.41 Net of Revenues & Expenditures 3,323,062.91 1,312,729.24 Total Liabilities& Fund Balance 639,976,329.40 599,331,268.83 6 CCUA Income Statement 01:49 PM 06/24/2025 Page 1 of 1 Period: FY2025- May Ledger Account Current Year YTD Prior Year YTD Revenue Water Revenues 21,456,834.98 17,979,884.67 Sewer Revenue 24,815,495.04 22,652,687.08 Miscellaneous Revenue 1,575,095.80 1,453,191.56 Interest Unrestricted 1,139,609.27 1,807,945.47 Sale of Assets 27,635.00 0 Construction Income 150,128.51 50,256.75 Total Revenue 49,164,798.60 43,943,965.53 Expenditures Salary&Benefits Salaries 10,968,165.15 9,766,482.40 Benefits 4,111,266.80 3,834,522.61 Project Labor Recovery (189,597.29) (35,241.16) Total Salary&Benefits 14,889,834.66 13,565,763.85 General&Administrative Expenditures Bad Debt 5,642.23 (881.31) Communications 238,415.01 287,423.70 Due in Lieu of Taxes 2,082,254.85 1,829,017.97 Electric& Fuel Expenses 1,787,276.05 1,838,790.61 Miscellaneous Expense 207,198.27 501,295.84 Property&Liability Insurance 908,495.64 1,210,788.17 Professional Services 831,094.38 523,415.53 Sludge Treatment& Disposal 1,933,561.60 1,924,715.64 Subcontractors 2,200,361.97 1,943,320.97 Supplies 3,663,639.42 4,698,169.42 Transportation 544,805.35 478,965.30 Depreciation 10,975,615.44 9,950,525.37 Amortization 1,371,956.59 211,892.22 Interest Expense 4,033,753.87 3,483,013.88 Construction Expense 167,830.36 144,719.13 Debt Issuance Costs 0 40,300.00 Total G&A Expenditures 30,951,901.03 29,065,472.44 Total Expenditrues 45,841,735.69 42,631,236.29 Net of Revenue&Expenditures 3,323,062.91 1,312,729.24 7 CLAY COUNTY UTILITY AUTHORITY STATEMENTS OF CASH FLOWS FOR THE EIGHT MONTHS ENDED MAY 31,2024 AND 2025 May 31,2025 May 31,2024 Cash flows from operating activities $ 4,537,874 $ 10,822,995 Net cash provided by operating activities 4,537,874 10,822,995 Cash flows from capital and related financing activities Proceeds from issuance of bonds and loans - 30,000,000 Debt Issuance Costs - (40,300) Principal paid on long-term debt (7,558,532) (6,743,610) Interest paid on long-term debt (5,740,441) (4,301,743) Payments to acquire and construct plant property (25,744,807) (68,077,933) Capital contributions 9,320,379 7,391,112 Grants - 90,573 Net cash used in capital and related financing activities (29,723,400) (41,681,901) Cash flows from investing activities Purchases of investments (1,007,902) (14,769,781) Sales of investments 19,588,463 38,500,000 Interest income 1,139,609 1,807,945 Net cash provided by investing activities 19,720,170 25,538,164 Net increase(decrease)in cash and cash equivalents (5,465,355) (5,320,742) Cash and cash equivalents,beginning of period 30,712,383 28,049,566 Cash and cash equivalents,end of period $ 25,247,028 $ 22,728,825 Reconciliation of operating income to net cash provided by operating activities Cash flows from operating activities Operating income $ 6,189,573 $ 3,028,098 Adjustments to reconcile operating income to net cash provided by operating activities: Depreciation and Amortization expense 12,363,748 10,184,489 Changes in assets and liabilities Decrease(Increase)in notes and accounts receivable (1,646,275) (4,034,837) Decrease(Increase)in prepaid items and inventory (2,004,206) (489,677) Decrease(Increase)in interest receivable 34,455 59,313 Increase(Decrease)in accounts payable (10,636,589) 1,968,650 Increase(Decrease)in accrued expenses 131,238 170,242 Increase(Decrease)in unearned revenue - (444,785) Increase(Decrease)in customer deposits 105,932 381,501 Total adjustments (1,651,698) 7,794,897 Net cash provided by operating activities $ 4,537,874 $ 10,822,995 Utility plant property contributed by developers $ 31,528,246 $ 17,271,539 8 Cumulative Cash Flow $160,000,000 $140,000,000 / ilik I$120,000,000 $100,000,000 I $80,000,000 $60,000,000 $40,000,000 $20,000,000 r. $0 ti) ,t?) ,1'3 cl?' '1?' '1?' ,t"' ,Lb ,LR ,LR ,tiR ,t,R ,t,R .t,R .t,R '1,` 1,` .tR ,tR .th ,th ,t) 't) .th N N Q- yet 0 �o� Oec ,�� �e� �ac PQc `q' NJo N PJ� cP 0(' �� Oec Nao <e1 4ac P�� 4 0 Cash ■Investments CLAY COUNTY UTILITY AUTHORITY CASH AND CASH EQUIVALENTS REPORT As of May 31, 2025 Truist Ameris SBA Investments Total Lend A Helping Hand Fund $319 $319 Operating Accounts ** $11,256,233 $11,256,233 FSA Account $19,933 $19,933 Emergency Accounts $25,765 $25,765 Petty Cash $2,920 $2,920 Total Operating Funds $11,304,850 $11,304,850 Public Funds Now: Water Plant Connection Fund $77,075 * $77,075 R Water Line Connection Fund $73,212 * $73,212 R Sewer Plant Connection Fund $2,054,519 * $2,054,519 R Sewer Lines Connection Fund $181,677 * $181,677 R Alternative Water Supply Fund $1,686,739 * $1,686,739 R Renewal&Replacement Fund $445,911 * $445,911 R Debt Stabilization and Reserve Account_Unrestricted $1,287,588 * $1,287,588 LAMPA Investment Account $18,229,865 $18,229,865 R Surplus Fund $122,522 $176,573 $121,028 $20,751,598 $21,171,721 Available For Construction $5,929,242 $176,573 $121,028 $38,981,462 $45,208,306 Debt Service Sinking Funds: 2015 Refunding Sinking Fund $2,566,610 * $2,566,610 R DEP Loan Debt Service Sinking Acct $16,106 * $16,106 R 2018 Bond Sinking Fund $296,811 * $296,811 R Debt Stabilization and Reserve Account_Restricted Letter of Credit_Financial Responsible Officer $103,000 $103,000 R Customer Deposits&Self Insurance Fund Customer Deposits $4,207,488 $4,207,488 R Self Insurance Fund Sewage Backups $500,000 $500,000 Unemployment $25,000 $25,000 TOTAL Funds $2,982,527 $4,732,488 - - $7,715,015 TOTAL CASH&CASH EQUIVALENTS $20,216,939 $4,909,061 $121,028 $38,981,462 $64,228,490 Investment Accounts Maturity Date Balance APY US Bank Various $20,751,598 3.02% US Bank-LAMPA Immediate $18,229,865 3.97% $38,981,462 * BB&T Public Funds Money Checking Accounts $8,686,248 0.25% BB&T Public Funds Money Checking Accounts $11,256,233 1.80% Ameris Public Funds Money Checking Accounts $4,909,061 1.20% SBA $121,028 4.48% Construction Balance $45,208,306 Operating Cash $9,256,233 Available Construction Balance: $54,464,538 "R"indicates fund is Restricted by Bond Resolution,Enabling Legislation or Board Resolution. Section B Printed 6/24/2025 CLAY COUNTY UTILITY AUTHORITY BUDGET REPORTS FISCAL YEAR 2024/2025 Section C CCUA Operating Budget Report 02:12 PM 06/24/2025 Page 1 of 1 Organization: Fund: General Fund Plan Structure:Adopted Budget by Period Time Period: Current Year Period: FY2025- May Ledger Account Budget Current Year YTD Available Balance % Budget Used Operating Revenues Water Revenues Water Base Charges 10,183,285.00 6,515,694.77 3,667,590.23 63.98% Water Use Charges 12,833,994.00 9,785,646.99 3,048,347.01 76.25% Reuse Water Base Charges 4,330,358.00 2,857,043.49 1,473,314.51 65.98% Reuse Water Use Charges 3,230,539.00 2,298,449.73 932,089.27 71.15% Total Water Revenues 30,578,176.00 21,456,834.98 9,121,341.02 70.17% Sewer Revenues Sewer Base Charges 20,502,934.00 13,565,328.47 6,937,605.53 66.16% Sewer Use Charges 17,210,699.00 11,250,166.57 5,960,532.43 65.37% Total Sewer Revenues 37,713,633.00 24,815,495.04 12,898,137.96 65.80% Miscellaneous Revenue 2,068,233.24 1,575,095.80 493,137.44 76.16% Total Operating Revenues 70,360,042.24 47,847,425.82 22,512,616.42 68.00% Interest Income 1,430,766.00 1,139,609.27 291,156.73 79.65% Operating Expenses Salary&Benefits Salaries&Wages 15,884,560.33 10,968,165.15 4,916,395.18 69.05% Employee Benefits 5,950,402.13 4,111,266.80 1,839,135.33 69.09% Project Labor Recovery 0 (189,597.29) 189,597.29 0.00% Bad Debt 30,000.00 5,642.23 24,357.77 18.81% Communications 450,959.00 238,415.01 212,543.99 52.87% Due in Lieu of Taxes 3,073,131.00 2,082,254.85 990,876.15 67.76% Electric& Fuel Expenses 3,200,634.00 1,787,276.05 1,413,357.95 55.84% Miscellaneous Expense 441,372.00 207,198.27 234,173.73 46.94% Property&Liability Insurance 1,515,193.00 908,495.64 606,697.36 59.96% Professional Services 1,929,906.18 831,094.38 1,098,811.80 43.06% Sludge Treatment& Disposal 3,110,000.00 1,933,561.60 1,176,438.40 62.17% Subcontractors 5,732,305.52 2,200,361.97 3,531,943.55 38.39% Supplies 6,995,847.03 3,663,639.42 3,332,207.61 52.37% Transportation 778,882.40 544,805.35 234,077.05 69.95% Total Operating Expenses 49,093,192.59 29,292,579.43 19,800,613.16 59.67% Non-Operating Expenses Depreciation 14,944,399.00 10,975,615.44 3,968,783.56 73.44% Amortization 0 1,371,956.59 (1,371,956.59) 0.00% Interest Expense 5,549,875.00 4,033,753.87 1,516,121.13 72.68% Sale of Assets 0 27,635.00 (27,635.00) 0.00% Debt Issuance Costs 0 0 0.00 0.00% Total Non-Operating Expenses 20,494,274.00 16,353,690.90 4,140,583.10 79.80% Construction Income 493,695.00 150,128.51 343,566.49 30.41% Construction Expense 493,694.87 167,830.36 325,864.51 33.99% Contingency 1,092,553.00 0 1,092,553.00 0.00% Net of Revenue&Fxpenditiirps 1,110,788.78 3,323,062.91 (2,212,274 13) 299.16% 12 CCUA Operating Expense Report - Board 02:16 PM 06/24/2025 Page 1 of 2 Organization: Fund: General Fund Plan Structure:Adopted Budget by Period Time Period: Current Year Period: FY2025- May Ledger Account Budget Current Year YTD Available Balance % Budget Used SALARIES&WAGES Accrued wages 0 (53,941.36) 53,941.36 0.00% Emergency Pay 0 396,328.09 (396,328.09) 0.00% Employee Wages 0 9,011.84 (9,011.84) 0.00% Overtime Wages 516,769.38 495,617.26 21,152.12 95.91% Tuition Reimbursement 0 11,346.93 (11,346.93) 0.00% Wages Salary 15,367,790.95 10,109,802.39 5,257,988.56 65.79% SUBTOTAL 15,884,560.33 10,968,165.15 4,916,395.18 69.05% EMPLOYEE BENEFITS Employee Health and Life Insurance 3,015,279.11 1,996,294.48 1,018,984.63 66.21% Employee Retirement and Benefits 1,494,045.45 1,094,970.78 399,074.67 73.29% Employer Fica Payroll Taxes 1,155,957.86 813,300.17 342,657.69 70.36% Relocation Reimbursement 0 2,452.73 (2,452.73) 0.00% Wellness 45,000.00 22,825.52 22,174.48 50.72% Workers Comp Insurance 240,119.71 181,423.12 58,696.59 75.56% SUBTOTAL 5,950,402.13 4,111,266.80 1,839,135.33 69.09% PROJECT LABOR RECOVERY Employee Health and Life Insurance 0 (28,035.03) 28,035.03 0.00% Employee Retirement and Benefits 0 (12,172.89) 12,172.89 0.00% Employer Fica Payroll Taxes 0 (9,831.24) 9,831.24 0.00% Overtime Wages 0 (1,963.85) 1,963.85 0.00% Wages Salary 0 (134,411.62) 134,411.62 0.00% Workers Comp Insurance 0 (3,182.66) 3,182.66 0.00% SUBTOTAL 0 (189,597.29) 189,597.29 0.00% BAD DEBT Bad Debt Expense 30,000.00 5,642.23 24,357.77 18.81% SUBTOTAL 30,000.00 5,642.23 24,357.77 18.81% COMMUNICATIONS Communication Expenses 450,959.00 238,415.01 212,543.99 52.87% SUBTOTAL 450,959.00 238,415.01 212,543.99 52.87% DUE IN LIEU OF TAXES Due in Lieu of Taxes 3,073,131.00 2,082,254.85 990,876.15 67.76% SUBTOTAL 3,073,131.00 2,082,254.85 990,876.15 67.76% ELECTRIC&FUEL EXPENSES Electric and Fuel 3,200,634.00 1,787,276.05 1,413,357.95 55.84% SUBTOTAL 3,200,634.00 1,787,276.05 1,413,357.95 55.84% MISCELLANEOUS EXPENSE Advertising Expense 46,660.00 16,739.36 29,920.64 35.88% Bank Fees 55,075.00 10,375.05 44,699.95 18.84% Miscellaneous Expense 288,599.00 178,552.16 110,046.84 61.87% Rental Expense 51,038.00 1,531.70 49,506.30 3.00% SUBTOTAL 441,372.00 207,198.27 234,173.73 46.94% PROPERTY&LIABILITY INSURANCE Property Insurance 1,515,193.00 908,495.64 606,697.36 59.96% SUBTOTAL 1,515,193.00 908,495.64 606,697.36 59.96% PROFESSIONAL SERVICES AWS Expense 0 153.67 (153.67) 0.00% Accounting Audit Expense 35,000.00 33,500.00 1,500.00 95.71% Employee Training and Travel 436,211.94 146,779.09 289,432.85 33.65% Engineering Expense 940,000.00 467,758.24 472,241.76 49.76% 13 CCUA Operating Expense Report - Board 02:16 PM 06/24/2025 Page 2 of 2 Ledger Account Budget Current Year YTD Available Balance % Budget Used Legal Expenses 466,500.00 144,534.25 321,965.75 30.98% Salaries for Board Members 52,194.24 38,369.13 13,825.11 73.51% SUBTOTAL 1,929,906.18 831,094.38 1,098,811.80 43.06% SLUDGE TREATMENT&DISPOSAL Sludge Removal 2,460,000.00 1,489,879.60 970,120.40 60.56% Sludge Treatment 650,000.00 443,682.00 206,318.00 68.26% SUBTOTAL 3,110,000.00 1,933,561.60 1,176,438.40 62.17% SUBCONTRACTORS Subcontractors 5,575,154.52 1,970,593.33 3,604,561.19 35.35% Subcontractors Testing 0 142,276.77 (142,276.77) 0.00% Trash Service 157,151.00 87,491.87 69,659.13 55.67% SUBTOTAL 5,732,305.52 2,200,361.97 3,531,943.55 38.39% SUPPLIES Administration Furniture 0 150.13 (150.13) 0.00% Administration Software 38,000.00 0 38,000.00 0.00% Brass Fittings 0 278,202.82 (278,202.82) 0.00% Chemicals 1,822,420.00 1,121,919.32 700,500.68 61.56% Furniture 41,065.00 4,859.61 36,205.39 11.83% Inventory 0 (688,958.86) 688,958.86 0.00% Software 1,312,089.04 565,351.34 746,737.70 43.09% Supplies Field 3,253,069.99 2,125,042.01 1,128,027.98 65.32% Supplies Office 529,203.00 248,566.70 280,636.30 46.97% Tools and Supplies 0 8,506.35 (8,506.35) 0.00% SUBTOTAL 6,995,847.03 3,663,639.42 3,332,207.61 52.37% TRANSPORTATION Fleet Repair and Maintenance 244,253.00 188,834.56 55,418.44 77.31% Transportation Expenses 534,629.40 355,970.79 178,658.61 66.58% SUBTOTAL 778,882.40 544,805.35 234,077.05 69.95% Total Operating Expenses 49,093,192.59 29,292,579.43 19,800,613.16 59.67% 14 CLAY COUNTY UTILITY AUTHORITY CIAC REPORTS FISCAL YEAR 2024/2025 Section D CCUA CIAC Report 02:17 PM 06/24/2025 Page 1 of 1 Period: FY2025- May 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 12,510,674.66 141,288.60 393,151.38 12,903,826.04 Sewer Capacity Charges 62,673,907.94 1,200,996.89 5,699,712.73 68,373,620.67 Fire Capacity Charges 2,227,641.82 15,810.00 56,125.50 2,283,767.32 Alternative Water Supply Charge 9,817,329.31 188,632.38 871,779.72 10,689,109.03 SJRWMD Black Creek Charge 1,585,367.51 31,440.97 87,267.77 1,672,635.28 Debt Service Charge 2,207,776.10 93,805.46 726,429.65 2,934,205.75 Water Tap-In Charge 2,571,607.59 0 49,970.22 2,621,577.81 Sewer Tap-In Charge 2,707,816.41 0 70,640.83 2,778,457.24 Water Main Extension Charge 3,836,569.54 46,697.42 390,093.19 4,226,662.73 Sewer Main Extension Charge 6,638,842.38 18,358.53 975,208.20 7,614,050.58 Water Contributed Assets 67,882,208.73 604,980.35 12,487,673.99 80,369,882.72 Sewer Contributed Assets 139,053,311.28 2,509,825.73 19,040,571.76 158,093,883.04 Total Contributions in Aid of 341,961,831.57 4,851,836.33 40,848,624.94 382,810,456.51 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 (19,015.40) 76,608.43 33,057.97 80,135.27 35,279.34 34,976.70 6,088,706.56 New Development: - Total Expenditures 8,632,483.39 87,391.88 35,874.59 (19,015.40) 76,608.43 33,057.97 80,135.27 35,279.34 34,976.70 0.00 0.00 0.00 0.00 8,996,792.17 Existing Customers: Revenue: Surcharge Fund(Existing Customers) 5,565,817.14 64,412.66 64,441.90 66,773.48 66,958.48 67,056.12 67,051.20 67,249.08 67,285.44 6,097,045.50 Connection Charge Fund(Growth) 4,265,263.81 29,963.30 74,594.88 43,595.38 40,564.48 24,778.30 27,995.81 7,040.76 (2,561.86) 4,511,234.86 Interest Income 40,273.79 40,273.79 Total Revenue 9,871,354.74 94,375.96 139,036.78 110,368.86 107,522.96 91,834.42 95,047.01 74,289.84 64,723.58 0.00 0.00 0.00 0.00 10,648,554.15 Balance 1,238,871.35 6,984.08 103,162.19 129,384.26 30,914.53 58,776.45 14,911.74 39,010.50 29,746.88 0.00 0.00 0.00 0.00 1,651,761.98 Cash Balance 1,686,738.68 Done in following Month: Less Construction Costs transferred after month close (34,976.70) J/E-Adjustment True Up for Move-Ins/Move-Outs J/E-Interfund Transfer 1,651,761.98 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 for Transfers Current Fiscal Financial Carry Over Current Fiscal Year Year Combined Transfers and Funds Spent @ Job Cost and Year Job Costs lob Description Job Number Budget Adopted Budget Budgets Amendments 5/31/25 Balances To Fund Amendments 2024/2025 RENEWAL,REPLACEMENT&BETTERMENT a Departmental Capital 100 1,165,695.76 1,497,600.00 2,663,295.76 795,543.00 1,867,752.76 2,663,295.76 Upgrade Lift station 9-Meadowbrook 755 108,077.74 108,077.74 108,077.74 108,077.74 Rehab SP WW Clarifer#1/under drain 1-2 02519RR 1,549,176.20 1,549,176.20 1,436,025.38 113,150.82 1,549,176.20 Well Monitoring Not Started 0.00 280,000.00 280,000.00 280,000.00 280,000.00 Fleming Island Reg.WWTP-2nd SCR Plant,Two Tanks 21010RR 8,880,000.00 8,880,000.00 7,678,979.54 1,201,020.46 8,880,000.00 Lift Station#2 Upgrade 21016RR 6,700,000.00 300,000.00 7,000,000.00 4,904,455.80 2,095,544.20 7,000,000.00 Ridaught WWTP Upgrades(Install Micro-screen,Grit Removal Equipment,and Influent,Rehabilitiation of Clarifier No.2) 21019RR 4,072,000.00 4,072,000.00 4,088,216.34 (16,216.34) 4,072,000.00 Meadowbrook Well Rehab 21028RR 366,895.00 366,895.00 0.00 366,895.00 366,895.00 Meadowbrook WTP Upgrades-(GST#3 repair,Transfer switch,GST#2 roof repair,Aerator repair,replace 4 of the 5 HSP skids) 21029RR 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 22007RR 54,103.26 54,103.26 54,103.26 0.00 54,103.26 Lift 58060094 Upgrades 22008RR 1,200,000.00 813,696.16 2,013,696.16 61,833.91 1,951,862.25 2,013,696.16 Lift Station#62 and#67-Rehabilitation 22009RR 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 23004RR 236,005.00 236,005.00 228,374.64 7,630.36 236,005.00 Spencers WTP-Ground Storage&High Service Pump&Electrical Upgrades 23005RR 3,237,848.00 4,806,750.24 8,044,598.24 300,651.82 7,743,946.42 8,044,598.24 Pace Island&Fleming Oaks WTP Electrical Upgrades 23007RR 442,107.00 442,107.00 119,113.39 322,993.61 442,107.00 SCADA System 23008RR 500,000.00 1,000,000.00 1,500,000.00 82,573.00 1,417,427.00 1,500,000.00 Fleming island WRF electrical upgrades/Vault upgrades 23009RR 2,082,361.00 2,082,361.00 279,125.39 1,803,235.61 2,082,361.00 AC Replacements 25013RR 0.00 30,000.00 30,000.00 16,763.00 13,237.00 30,000.00 Upgrade Lift Stations 11,41,69,51 23012RR 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 23015SL 2,040,000.00 2,040,000.00 1,748,405.01 291,594.99 2,040,000.00 Gravity Sewer Lining-Insituform TO#39( 24005RR 1,358,136.76 1,358,136.76 (408,369.64) 949,767.12 0.00 5 949,767.12 Gravity Sewer Lining-Insituform TO#41 25003WL 0.00 1,000,000.00 1,000,000.00 136,941.91 604,251.26 532,690.65 5,10 1,136,941.91 Gravity Sewer Lining-Insituform TO#42 25006RR 0.00 0.00 339,925.48 97,627.34 242,298.14 10 339,925.48 Keystone Heights-Lakeside Street/Hilltop Street Water Main Rehabilitation 23024RR 237,600.00 237,600.00 226,836.15 10,763.85 237,600.00 Mid-Clay Entrance Road Stabilization 23025RR 50,000.00 40,000.00 90,000.00 79,507.31 10,492.69 90,000.00 Mid-Clay WRF Alternate Driveway 23028RR 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 Not Started 1,238,000.00 1,238,000.00 0.00 1,238,000.00 1,238,000.00 Lift Station Bypass Pump Not Started 200,000.00 200,000.00 0.00 200,000.00 200,000.00 Manhole Rehab Not Started 300,000.00 100,000.00 400,000.00 0.00 400,000.00 400,000.00 Keystone Heights High School WM relocation Not Started 143,000.00 143,000.00 0.00 143,000.00 143,000.00 Plant Meters Retrofits 23029RR 214,767.08 150,000.00 364,767.08 234,006.41 130,760.67 364,767.08 FH and Gate Valve replacement 24008RR 216,552.49 210,000.00 426,552.49 111,234.23 315,318.26 426,552.49 Potable and Reclaimed Water Meter and backflow device replacement 23003RR 1,600,000.00 1,650,000.00 3,250,000.00 1,467,274.17 1,782,725.83 3,250,000.00 Lake Asbury WM Improvements(602 Lake Asbury Road&Aldersgate St.) 23030RR 1,530,000.00 1,530,000.00 465,930.07 1,064,069.93 1,530,000.00 Southern Baptist Hospital of Florida/cost participation w/development 24001RR 195,435.28 195,435.28 195,435.28 0.00 195,435.28 Keystone Wastewater Treatment Plant-Phase R Construction 24007SP 345,075.80 607,545.00 952,620.80 292,971.06 659,649.74 952,620.80 Upgrade Lift Station 20 24003RR 69,217.35 1,129,096.24 1,198,313.59 92,268.96 1,106,044.63 1,198,313.59 Upgrade Lift Station 20&56 Not Started 375,000.00 375,000.00 0.00 375,000.00 375,000.00 Plant Generators 21002RR 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 24015RR 326,375.63 326,375.63 326,375.63 0.00 326,375.63 Miller St.WWTP Upgrades Influent Structure,Septage station&Electrical upgrades Not Started 375,000.00 2,725,393.00 3,100,393.00 3,100,393.00 3,100,393.00 New Lift Station Generators Not Started 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) Not Started 0.00 0.00 0.00 0.00 6"WM Extension Woodland Dr.to Payne Rd.via SR21 Not Started 0.00 0.00 0.00 0.00 Old Jennings WTP Electrical Upgrade Not Started 0.00 0.00 0.00 0.00 Tanglewood Electrical Upgrade Not Started 0.00 0.00 0.00 0.00 Orange Park South Electrical Upgrade Not Started 0.00 0.00 0.00 0.00 Ridaught WRF Electrical Upgrades Not Started 0.00 0.00 0.00 0.00 Spencer's WRF Electrical Upgrades Not Started 0.00 0.00 0.00 0.00 Gakleaf WTP Electrical Upgrades Not Started 0.00 0.00 0.00 0.00 Server Lifecycle Replacement Not Started 0.00 1,925,000.00 1,925,000.00 93,219.00 2,018,219.00 8 2,018,219.00 Upgrade Lift Station 98 Not Started 0.00 0.00 0.00 0.00 Upgrade Lift Stations 43,24,59 Not Started 0.00 0.00 0.00 0.00 Upgrade Lift Station Ill Not Started 0.00 0.00 0.00 0.00 GST&Hydro Repairs Not Started 0.00 225,000.00 225,000.00 225,000.00 225,000.00 Reuse GST Repairs Not Started 0.00 400,000.00 400,000.00 400,000.00 400,000.00 BCR Upgrades 24019RR 0.00 426,400.00 426,400.00 159,050.00 267,350.00 426,400.00 New Meter&MXU Install Not Started 0.00 630,000.00 630,000.00 630,000.00 630,000.00 Well Pumps 4 Ea Not Started 0.00 120,000.00 120,000.00 120,000.00 120,000.00 W&WW Service to 1613 Blanding Blvd 24019RR 0.00 0.00 0.00 80,000.00 56,858.13 23,141.87 1 80,000.00 Check Valves Not Started 0.00 12,000.00 12,000.00 12,000.00 12,000.00 FDOT Blanding Blvd&Wells Rd Intersection Utility Relocation 24022WL 0.00 0.00 0.00 150,000.00 22,000.00 128,000.00 2 150,000.00 WM Extension to 821 Branscomb Rd 25010WL 0.00 0.00 0.00 88,000.00 27,474.32 60,525.68 4 88,000.00 SYSTEM EXPANSION 19 X:\Finance\Controllers Folder\Monthly Financial\Monthly Construction Reports\2024-2025\CIP_2025-May.xlsx Page 1 of 3 Clay County Utility Authority References Capital Projects Budget Report Prior Years Current Fiscal for Transfers Current Fiscal Financial Carry Over Current Fiscal Year Year Combined Transfers and Funds Spent @ Job Cost and Year Job Costs Job Description Job Number Budget Adopted Budget Budgets Amendments 5/31/25 Balances To Fund Amendments 2024/2025 Meadow Lake WTP-New Ground Storage Tank and Electrical Service upgrade 00983WP 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 01119WL 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) 02419WL 3,310,554.67 2,848,023.20 6,158,577.87 552,385.90 5,606,191.97 6,158,577.87 Peter's Creek Land Acquisition Not Started 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 21013AD 5,225,089.00 300,000.00 5,525,089.00 4,958,157.92 566,931.08 5,525,089.00 Phase BI Admin Building Not Started 0.00 0.00 0.00 0.00 0.00 Swimming Perm Creek WM Interconnect 21020WL 6,660,000.00 6,660,000.00 5,798,955.27 861,044.73 6,660,000.00 Ravines to Henly Road Water Main Extension 21023WL 4,650,000.00 4,650,000.00 3,484,038.18 1,165,961.82 4,650,000.00 Governor's Park WTP Design and Build 21026WP 10,000,000.00 10,000,000.00 10,252,191.63 (252,191.63) 10,000,000.00 Peters Creek WTP 2nd GST&3rd Well 21030WP 267,547.26 267,547.26 267,547.26 (0.00) 267,547.26 Peters Creek New Regional WRF 22003SP 88,123,968.83 88,123,968.83 220,289.25 86,805,108.76 1,539,149.32 7 88,344,258.08 CCUA North Campus Driveway 22010AD 786,341.00 786,341.00 401,831.81 384,509.19 786,341.00 LAMPA(Freehold) 25001WL 0.00 12,312,059.00 12,312,059.00 4,106,828.58 8,205,230.42 12,312,059.00 LAMPA E/W Interconnect#1 Water(Cathedral Oaks West-Green) 22012WL 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) 22013SL 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) 22014WL 28,105.29 28,105.29 28,105.29 (0.00) 28,105.29 LAMPA E/W Interconnect#2 Wwtr-Reuse(Cathedral Oaks East-Blue) 22015SL 57,964.36 57,964.36 57,964.36 0.00 57,964.36 LAMPA N/S Interconnect#1 Water(SS WTP to Cathedral Oaks West-Red) 22016WL 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) 22017SL 39,145.26 39,145.26 39,145.26 0.00 39,145.26 LAMPA N/S Interconnect#2 Water(Feed Mill Rd.-Black) 22018WL 10,298.93 10,298.93 10,298.93 (0.00) 10,298.93 LAMPA N/S Interconnect#2 Wwtr-Reuse (Feed Mill Rd-Black) 22019SL 20,915.03 20,915.03 20,915.03 0.00 20,915.03 Emalyn Place 3 Single Family Units 22021WL 17,000.00 17,000.00 17,000.00 17,000.00 Postmaster WTP Electrical Upgrades 23001WP 181,657.00 181,657.00 154,411.00 27,246.00 181,657.00 Clay County-College Drive RRR Project 23014WL 35,000.00 35,000.00 0.00 35,000.00 35,000.00 Upsize Mains-Double Branch Cost Share 23018WL 316,169.64 316,169.64 316,169.64 0.00 316,169.64 Knight Boxx/Old Jennings Force Main Extension and Lift Station 56 23019SL 1,600,000.00 883,432.16 2,483,432.16 118,317.61 2,365,114.55 2,483,432.16 Water Service to 3255 Bliss Rd. 23020WL 103,815.71 103,815.71 103,815.71 (0.00) 103,815.71 Upsizing Mains from Bradley Creek to Russell Retreat 23021WL 394,236.58 394,236.58 394,236.58 0.00 394,236.58 Water Service to 461 Creighton Rd. 23022WL 88,950.03 88,950.03 88,950.03 0.00 88,950.03 Home Depot-Lawes Interconnect 23026WL 23,664.53 23,664.53 22,465.48 1,199.05 23,664.53 Water Service to 879 Creighton Rd. 23027WL 28,263.82 28,263.82 28,263.82 0.00 28,263.82 Water Service to 646 Harrison Rd. 24002WL 28,000.00 28,000.00 26,646.74 1,353.26 28,000.00 16-inch WM Atlantis to Kindlewood Not Started 500,000.00 180,000.00 680,000.00 680,000.00 680,000.00 Upsizing pipes to accommodate Rookery GCS Not Started 466,000.00 466,000.00 466,000.00 466,000.00 Tanglewood Neighborhood Water Main Relocations Not Started 85,000.00 85,000.00 85,000.00 85,000.00 CR 218 widening from Pine Tree Lane to Cosmos 22020RR 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 24018RR 760,000.00 699,650.00 1,459,650.00 81,377.48 1,378,272.52 1,459,650.00 CR 220 widening from Henley to Knightbox Not Started 70,000.00 70,000.00 70,000.00 70,000.00 CR 315 widening-Utility Relocation(design FY 23 construct FY 24) 23017RR 922,000.00 922,000.00 922,000.00 922,000.00 CR220 Quadrant Intersection 24009RR 578,000.00 578,000.00 578,000.00 578,000.00 Wastewater to 105 Old Jennings Rd-First Coast Womens Center 25005SL 0.00 0.00 56,000.00 53,476.12 2,523.88 6 56,000.00 4in FM Extension 2486 Blanding Blvd 25011SL 0.00 0.00 11,000.00 1,199.00 9,801.00 9 11,000.00 Infill Projects Not Started 1,461,678.98 1,461,678.98 (11,000.00) 1,450,678.98 9 1,450,678.98 Well Rehab Not Started 150,000.00 150,000.00 300,000.00 300,000.00 300,000.00 Lead&Copper GSP replacement Not Started 60,000.00 60,000.00 120,000.00 120,000.00 120,000.00 Retrofit Existing Building for Laboratory Not Started 0.00 30,000.00 30,000.00 8,658.99 21,341.01 30,000.00 Chemical tanks 25009RR 100,000.00 100,000.00 200,000.00 32,500.10 167,499.90 200,000.00 Facility Roof Repairs Not Started 100,000.00 100,000.00 200,000.00 200,000.00 200,000.00 -Reclaimed Transmission Main-Spencers to Oakleaf Not Started 0.00 0.00 0.00 0.00 -Reclaimed Transmission Main-Oakleafto Challenger Not Started 0.00 0.00 0.00 0.00 -Reclaimed Transmission Main-Old Jennings Rd Bypass Not Started 0.00 0.00 0.00 0.00 -New Pumps-Old Jennings WRF pump station Not Started 0.00 0.00 0.00 0.00 -Reclaimed Water SCADA Not Started 530,000.00 530,000.00 530,000.00 530,000.00 Mid-Clay Rib Recovery pH adjustment BODR Not Started 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 Not Started 30,000.00 192,000.00 222,000.00 222,000.00 222,000.00 Treatment plant R&R Studies Not Started 500,000.00 500,000.00 500,000.00 500,000.00 Fleming BTU#1 Rehab design and construction 24016RR 500,000.00 500,000.00 1,000,000.00 150,000.00 (17,910.56) 1,167,910.56 3 1,150,000.00 Sugar Leaf Farms/cost participation w/development 24004SL 262,209.34 262,209.34 262,209.34 0.00 262,209.34 Jeremy Hollow Subdivision/cost participation w/development 24006WL 16,487.20 16,487.20 16,487.20 0.00 16,487.20 Cost Participation w/Development Projects Not Started 860,236.58 860,236.58 0.00 860,236.58 860,236.58 Lift Station 88 Relocation 240101110 1,200,000.00 1,666,064.24 2,866,064.24 7,740.99 2,858,323.25 2,866,064.24 Commercial Meter Change outs Not Started 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 24011 WP 2,300,000.00 2,300,000.00 67,497.21 2,232,502.79 2,300,000.00 Pier Station E/W WM Extension and Interconnect(State Road 16 and FCOB) Not Started 50,000.00 50,000.00 50,000.00 50,000.00 Pier Station Force Main Extensions(State Road 16 and FCOB) Not Started 0.00 0.00 0.00 0.00 20 X:\Finance\Controllers Folder\Monthly Financial\Monthly Construction Reports\2024-2025\CIP_2025-May.xlsx Page 2 of 3 Clay County Utility Authority References Capital Projects Budget Report Prior Years Current Fiscal for Transfers Current Fiscal Financial Carry Over Current Fiscal Year Year Combined Transfers and Funds Spent @ Job Cost and Year Job Costs Job Description Job Number Budget Adopted Budget Budgets Amendments 5/31/25 Balances To Fund Amendments 2024/2025 Pier Station Master Pump Station(State Road 16 and FCOB) Not Started 0.00 0.00 0.00 0.00 Pier Station WTP Expansion Not Started 0.00 0.00 0.00 0.00 Ravines WTP 2nd GST Not Started 0.00 0.00 0.00 0.00 Spencer's W WTP:Phase 6 Expansion Not Started 0.00 0.00 0.00 0.00 Laboratory Equipment&Software 25007RR 0.00 305,275.00 305,275.00 45,576.16 259,698.84 305,275.00 Russell Road-Russell Retreat to Anabelle Island Not Started 0.00 725,000.00 725,000.00 725,000.00 725,000.00 Batton Lakes RV Resort FM Not Started 0.00 360,000.00 360,000.00 360,000.00 360,000.00 Bella Lago Phase 2 WM&RM Not Started 0.00 265,000.00 265,000.00 265,000.00 265,000.00 Highland Park FM Not Started 0.00 230,000.00 230,000.00 230,000.00 230,000.00 (ALTERNATIVE WATER SUPPLY M. _ Purified Water Pilot Study 20022WL 6,769,000.00 430,000.00 7,199,000.00 6,088,706.56 1,110,293.44 7,199,000.00 AMI Demand Management Not Started 0.00 0.00 0.00 0.00 Onsite Stormwater Harvesting Not Started 0.00 0.00 0.00 0.00 Public Access Reuse Storage-Peter's Creek(1.0 MG GST) Not Started 1,822,500.00 1,822,500.00 1,822,500.00 1,822,500.00 Subtotals 207,203,552.55 60,142,671.30 267,346,223.85 906,006.00 164,106,198.18 104,146,031.67 268,252,229.85 Contingency 6,149,017.06 6,149,017.06 (906,006.00) 1,2,3,4,5,6,7,8 5,243,011.06 TOTAL CAPITAL EXPENDITURES 273,495,240.91 ore 273,495,240.91 Construction In Progress 267,346,223.85 164,106,198.18 Not Started 21,871,918.80 Completed Jobs 0.00 Started 251,623,322.11 Funds Spent @ 5/31/25 164,106,198.18 273,495,240.91 21 X:\Finance\Controllers Folder\Monthly Financial\Monthly Construction Reports\2024-2025\CIP_2025-May.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 02:30 PM 06/24/2025 Page 1 of 2 Organization: Fund: General Fund Plan Structure:Adopted Budget by Period Time Period: Current Year Period: FY2025- May Revenue by Category FY2025-Sep(YE_Sep) Current Month Current Year YTD %Budget Budget I Used Water Base Charges Commercial Potable Irrigation Base 323,152.00 22,067.82 165,834.97 51.32% General Service Water Base 1,705,375.00 128,501.33 978,111.37 57.35% Residential Water Base Charges 8,154,758.00 707,462.57 5,371,748.43 65.87% SUBTOTAL 10,183,285.00 858,031.72 6,515,694.77 63.98% Water Usage Charges Commercial Potable Irrigation Usage 710,082.00 539,552.19 903,418.07 127.23% Commercial Water Usage 2,814,885.00 315,547.65 1,930,005.81 68.56% Residential Water Usage 9,309,027.00 1,254,735.12 6,952,223.11 74.68% SUBTOTAL 12,833,994.00 2,109,834.96 9,785,646.99 76.25% Reuse Base Charges Reuse Commercial Base 409,900.00 36,068.55 259,578.24 63.33% Reuse Residential Base 3,920,458.00 347,131.83 2,597,465.25 66.25% SUBTOTAL 4,330,358.00 383,200.38 2,857,043.49 65.98% Reuse Usage Charges Crossings Reclaimed Water Charges 151,154.00 30,214.38 150,739.71 99.73% Reuse Commercial Usage 571,076.00 95,690.36 407,623.41 71.38% Reuse Residential Usage 2,508,309.00 385,768.27 1,740,086.61 69.37% SUBTOTAL 3,230,539.00 511,673.01 2,298,449.73 71.15% Total Water Revenues 30,578,176.00 3,862,740.07 21,456,834.98 70.17% Sewer Base Charges General Service Sewer Base 2,819,443.00 274,945.46 2,087,856.58 74.05% Residential Sewer Base Charge 17,683,491.00 1,529,782.32 11,477,471.89 64.91% SUBTOTAL 20,502,934.00 1,804,727.78 13,565,328.47 66.16% Sewer Usage Charges General Service Sewer Usage 4,203,255.00 459,814.20 2,881,406.81 68.55% Portalet Sewage Revenue 204,000.00 9,259.41 156,481.76 76.71% Residential Sewer Usage Charge 12,803,444.00 1,177,476.53 8,212,278.00 64.14% SUBTOTAL 17,210,699.00 1,646,550.14 11,250,166.57 65.37% Total Sewer Revenues 37,713,633.00 3,451,277.92 24,815,495.04 65.80% Total Base&Usage Charges 68,291.809.00 7.314.017.99 46.272.330.02 67.76% Miscellaneous Revenue Asbuilt Drawing Revenue 40,963.72 5,626.25 23,896.25 58.34% Cash Over/Short 0 (92.28) (96.96) 0.00% Cut for Non Pay Service Charge 127,260.00 0 177.00 0.14% Guaranteed Revenue 4,027.73 471.75 7,076.25 175.69% Meter Installation Fee 868,500.00 72,330.32 488,216.04 56.21% Miscellaneous Repair Charges 10,430.51 0 5,299.56 50.81% Miscellaneous Revenue 162,006.39 11,130.15 223,989.36 138.26% Miscellaneous Service Charge 313,005.08 24,639.24 235,625.18 75.28% New Construction Inspection Charge 87,736.02 17,089.10 123,428.58 140.68% New Customer Service Charge 303,070.00 190,230.00 190,489.00 62.85% Plan Review Charge 39,758.33 2,769.12 30,925.28 77.78% Returned Check Service Charge 57,010.00 2,850.00 35,400.00 62.09% Trip Service Charge 41,525.46 (144,074.00) 191,583.00 461.36% Water-Sewer Line Permitting 12,940.00 3,190.00 19,070.00 147.37% Revenue (Blank) 0 0 17.26 0.00% SUBTOTAL 2,068,233.24 186,159.65 1,575,095.80 76.16% 23 CCUA Operating Revenue Budget Report 02:30 PM 06/24/2025 Page 2 of 2 Revenue by Category FY2025-Sep(YE_Sep) Current Month Current Year YTD %Budget Budget Used Total Operating Revenues 70,360,042 24 7,500,177.64 47,847,425.82 68.00% 24 Budgeted vs. Actual - Base & Use Charges, Total 40,000,000 35,000,000 30,000,000 J 25,000,000 wl 20,000,000 ................. 15,000,000 - - 10,000,000 / 5,000,000 — rr.— 0 11 1 lilt October November December January February March April May June July August September Actual Base Charges Actual Use Charges Budgeted Base Charges Budgeted Use Charges Operating Revenue $8,000,000 $7,000,000 sink $6,000,000 $5,000,000 NI iii -NIA $4,000,000 :::::::: i IlhEIW $1,000,000 $0 October November December January February March April May June July August September Actual Optg Rev Prior Year Optg Rev Budgeted Optg Rev Operating Net Income $4,000,000 $3,500,000 $3,000,000 — $2,500,000 M $2,000,000 jll $1,500,000 4. $1,000,000 .11- Iiir 111" $500,000 41 .I� $0 October November December January February March April May June July August September Actual Net Income Prior Year Net Income ill .Budgeted Net Income 27 CLAY COUNTY UTILITY AUTHORITY OTHER REPORTS FISCAL YEAR 2024/2025 Section G 28 CCUA Construction Department Report 02:32 PM 06/24/2025 Page 1 of 1 Organization: Fund: General Fund Plan Structure:Adopted Budget by Period Time Period: Current Year Period: FY2025- May Ledger Account Budget Current Month Current Year YTD Available Balance %Budget Used INTERNAL BILLINGS TOTAL INTERNAL BILLINGS 493,695.00 23,023.89 150,128.51 343,566.49 30.41% SALARIES&WAGES Wages Hourly 0 9,948.85 64,997.33 (64,997.33) 0.00% Wages Salary 195,013.68 0 0 195,013.68 0.00% SUBTOTAL 195,013.68 9,948.85 64,997.33 130,016.35 33.33% EMPLOYEE BENEFITS Employee Health and Life 39,935.98 2,452.01 15,839.56 24,096.42 39.66% Insurance Employee Retirement and 19,501.37 994.73 6,487.20 13,014.17 33.27% Benefits Employer Fica Payroll Taxes 14,918.55 720.61 4,682.60 10,235.95 31.39% Workers Comp Insurance 5,029.29 265.12 1,658.64 3,370.65 32.98% SUBTOTAL 79,385.19 4,432.47 28,668.00 50,717.19 36.11% OTHER EXPENSES Construction R&R(Depreciation) 31,225.00 2,021.99 16,175.95 15,049.05 51.80% 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 7,284.89 57,989.08 32,397.92 64.16% 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 9,306.88 74,165.03 145,130.97 33.82% Total Revenue 493,695.00 23,023.89 150,128.51 343,566.49 30.41% Total Expenses 493,694.87 23,688.20 167,830.36 (325,864.51) 33.99% NPt of RAVAnue& ExpAnditures 0.13(FiB4.311 (17.701.851 17,701 98 (13,616,807 69%) 29