HomeMy WebLinkAbout08.b EDB 2025-2026 Tentative Budget (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.
July 22, 2025
Clay County Utility Authority
Board of Supervisors
Re: 2025/2026 Budget
I have attached the tentative budgets for fiscal year 2025/2026. The following tentative budgets for fiscal year
2025/2026, needs to be tentatively approved:
2025/2026 Operating Budget
2025/2026 Self Insurance Budget
2025/2026 Departmental Capital Budget(Sub budget of Capital Budget)
2025/2026 Capital Budget and Five-Year Plan
2025/2026 Budget and Rate Advertisements
The following is a timetable for our 2025/2026 Budget adoption:
August 5,2025—Approve Tentative Budget
August 7, 2025 - Publish Rate Hearing advertisement,tentative budget and rate in the Clay Today.
August 14, 2025- Publish Rate Hearing advertisement,tentative budget and rate in the Clay Today.
August 15,2025-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 8, 2025—Public Rate Hearing at 7pm.
September 16, 2025—Final Adoption.
Rate payers are also being notified of the upcoming Public Hearing through paper bills, online customer page,
Facebook and X feeds and posted signs in the Customer Service windows and the 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 $24,110,751
Sewer Revenue 39,809,052
Reclaimed Revenue 8,192,995
Connection Fees,AWS&DEP Grants 14,508,330
Miscellaneous Revenue 2,045,471
Capital Fund-Const.Dept.Labor,OH,&Equipment 332,668
Interest-Restricted 361,955
Interest-Non Restricted 693,181
Total Revenues $90,054,403
Expenditures:
Budget Carryforward ($75,000)
Debt Service-Interest 4,277,639
Debt Service-Principal 8,204,012
Capitalized Wages 583,267
Restricted Interest Income 361,955
Renewal&Replacement Fund 3,487,641
Environmental Reuse Capital Fund 1,628,600
Connection Fee Fund,AWS&DEP Grants 14,508,330
Departmental Capital Fund 1,597,892
Capital Reserve 4,063,159
Total Debt and Capital Expenditures $38,637,495
Operation Expenses:
Wages $16,768,470
Capitalized Wages ($583,267)
Health Insurance 3,099,743
Retirement 1,608,682
Licenses, Education, &Uniforms 528,050
Payroll Taxes 1,236,811
Workers Compensation ins. 292,669
General Liability&Property Insurance 1,750,000
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 1,360,714
Engineering Expense 335,000
Legal Expense 417,062
Audit Expense 35,500
Subcontractors-Water 490,632
Subcontractors-Sewage 1,218,500
Subcontractors-Testing 466,865
Subcontractors General 2,372,949
Sludge Removal&Treatment 3,203,200
Bad Debt Expense 30,000
Miscellaneous 357,621
Contingency 1,504,528
Board Of Directors Compensation 60,243
Due in Lieu of Taxes 3,245,076
Total Operation Expenses $51,085,604
CLAY COUNTY UTILITY AUTHORITY
2025/2026 PROPOSED OPERATING BUDGET
Construction Department Expenses:
Wages $99,355
Health Insurance 20,298
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 27,913
Depreciation _ 24,264
Total Construction Department Costs $331,304
Total Expenditures $90,054,403
(OVER)UNDER BUDGET $0
CLAY COUNTY UTILITY AUTHORITY
2025/2026 PROPOSED OPERATING BUDGET - RECAP
1% 1%
REVENUES: $90,054,403
11
16%
o Sewer Revenue
❑Water Revenue
❑Reclaimed Revenue
❑Connection Fees
❑Miscellaneous Revenue
0 Capital Fund
❑Interest
1% 1%
EXPENDITURES: $90,054,403
0 Capital Funding
30% 0 Wages and Related
4%
❑Debt Service & Stabilization
4% ❑Supplies
❑Subcontractors
mmimimmi„
❑Electric & Fuel
❑Due in Lieu of Taxes
'Pr.' ❑Health Insurance
❑Sludge Removal &Treatment
0 Other
❑Professional Services
❑Software
❑Property& Liability Insurance
0 Transportation Expense
14% 21% 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
2025 Ford Maverick $ 34,000
2025 Ford Ranger $ 38,000
2000 Gallon Fuel Tank/Fuel Lines For Pace Island $ 41,000
$ 173,000
Wastewater Treatment
Golf Cart for Peters Creek $ 8,600
Tractor for Mid-Clay $ 50,000
$ 58,600
Distribution&Collection
3/4-Ton Work Truck $ 70,000
3/4-Ton Work Truck $ 70,000
1-Ton Work Truck $ 70,000
1-Ton Work Truck $ 70,000
Work Truck with Crane $ 172,000
Mini Excavator $ 72,500
150KW Generator $ 150,000
60KW Generator $ 110,000
Safety Saw $ 15,000
Low Profile Dump Trailer $ 12,500
$ 812,000
GIS
Drone-Parrot Anafi $ 7,000
TrueView Go Survey Scanner $ 29,380
$ 36,380
Customer Service Public Relations None
Engineering
Dual Roll,Scanner,PS $ 19,912
$ 19,912
Construction None
Service Availability None
IT
Core Network Switch Life Cycle Upgrades $ 130,000
$ 130,000
Facility Management
Plant Access Control-Mid Clay WWTP $ 15,000
Plant Access Control-Miller Street WWTP $ 10,000
Administration Access Control Conversion $ 40,000
Administration Fire Alarm Replacement $ 40,000
Administration CCTV System Conversion $ 20,000
Administration Burglar Alarm Replacement $ 25,000
AC Replacement $ 30,000
$ 180,000
Inventory None
Construction and Inspection Services
2025 Ford Ranger 4x4 Crew Cab XL $ 38,000
$ 38,000
Environmental Compliance None
SCADA None
Master Departmental Capital Contingency $ 150,000
Total Department Budgets $ 1,597,892
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 240,231,762 240,231,762
Funds Spent on Jobs Prior to FY 2023/2024 (164,251,276) (164,251,276)
Renewal,Replacement&Betterment 3,105,946 3,487,641 3,618,428 3,754,119 3,894,898 4,040,957 21,901,988
Departmental Capital Transfer 1,620,100 1,597,892 1,500,000 1,500,000 1,500,000 1,500,000 9,217,992
Environmental Reuse Capital Fund Transfer 1,497,529 1,636,228 1,685,315 1,735,874 1,787,951 1,841,589 10,184,486
Capacity Fees Transfer 7,555,104 7,803,309 8,193,474 8,603,148 9,033,306 9,484,971 50,673,312
Grant Revenue 700,000 5,850,000 1,500,000 1,500,000 1,500,000 1,500,000 12,550,000
Alternative Water Supply Transfer 816,634 855,021 906,322 960,702 1,018,344 1,079,444 5,636,467
Debt Service Charge 286,500 281,580 281,580 281,580 281,580 281,580 1,694,400
Surplus Transfer(Operating Contingency Utility&Capital Reserve) 4,859,406 5,571,125 5,738,259 5,910,407 6,087,719 6,270,350 34,437,265
Restricted Interest Earnings 392,222 361,955 180,978 5,000 5,000 5,000 950,155
Borrowing/Utilization of Surplus Funds if needed (22,362,950) (2,220,299) 16,239,410 13,973,610 7,559,539 (1,172,860) 12,016,450
Balances After Transfers 74,450,977 25,224,452 39,843,766 38,224,439 32,668,335 24,831,032 235,243,000
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 5,421,679 6,408,000 9,929,000 5,784,600 4,206,000 3,599,000 35,348,279
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 67,682,706 22,931,320 36,221,605 34,749,490 29,698,487 22,573,665 213,857,273
Management Reserve($) 6,768,271 2,293,132 3,622,161 3,474,949 2,969,849 2,257,367 21,385,727
TOTAL CAPITAL EXPENDITURES 74,450,977 25,224,452 39,843,766 38,224,439 32,668,335 24,831,032 235,243,000
Capital Expenditures Breakdown:
Construction 40,685,662 504,157 - - 5,163,296 3,300,000 49,653,114
Design/Concept 23,975,738 10,639,640 24,125,899 22,915,029 12,163,708 5,875,100 99,695,114
All Others 9,789,577 14,080,655 15,717,867 15,309,410 15,341,332 15,655,932 85,894,771
74,450,977 25,224,452 39,843,766 38,224,439 32,668,335 24,831,032 235,243,000
NOTICE OF PUBLIC HEARING
The Clay County Utility Authority has tentatively adopted a budget for Fiscal Year 2025/2026. A public
hearing will be held on Monday, September 8, 2025 at 7:00 p.m. in the Clay County Utility Authority Board
Room, 3176 Old Jennings Road, Middleburg, Florida.
BUDGET SUMMARY
CLAY COUNTY UTILITY AUTHORITY
PROPOSED BUDGET FOR 2025/2026
Operating Capital Self Insurance Total Fund
Fund Fund Fund Budget
Revenues:
Projected Cash at October 1, 2025 $ 2,000,000 $ 54,464,538 $ 525,000 $ 56,989,538
Water&Seeder Revenue 86,621,128 86,621,128
Miscellaneous Revenue/Borrowing 3,433,275 35,000,000 38,433,275
Fund Transfers 26,155,844 26,155,844
Total Revenues $ 92,054,403 $ 115,620,382 $ 525,000 $ 208,199,785
Expenditures:
Debt Service $ 12,481,651 $ - $ - $ 12,481,651
Fund Transfers 26,155,844 26,155,844
Operation Expenses 48,171,832 48,171,832
Due in Lieu of Taxes 3,245,076 3,245,076
Capital Projects 25,224,452 25,224,452
Projected Cash at September 30, 2026 2,000,000 90,395,930 525,000 92,920,930
Total Expenditures $ 92,054,403 $ 115,620,382 $ 525,000 $ 208,199,785
Additional information on the proposed budget is available at www.clayutility.org/rates or you can come
to the office of the Clay County Utility Authority at 3176 Old Jennings Road, Middleburg, Florida, Monday
through Friday 8:00 a.m. to 5:00 p.m. except legal holidays.
Following the public hearing, which may be adjourned from time to time, The Board of Supervisors may
adopt or modify the proposed budget.
In accordance with the Americans with Disabilities Act, any person needing a special accommodation to
participate in this matter, should contact the Clay County Utility Authority by mail at 3176 Old Jennings Road,
Middleburg, Florida 32068 or by telephone at (904)272-5999 x 2464, no later than 7 days prior to the hearing or
proceeding for which this notice has been given. Those requiring auditory assistance can access the foregoing
telephone number by contacting the Florida Relay service at 1-800-955-8770(Voice) or 1-800-955-8771 (TDD).
If any person intends to appeal any decision related to this action, such person will need to provide a court
reporter at such person's own expense, for a transcript of the proceedings. All interested persons are invited to
attend.
CLAY COUNTY UTILITY AUTHORITY
Jeremy Johnston, Executive Director
LEGAL NOTICE
NOTICE OF PUBLIC HEARING TO CONSIDER THE ADOPTION OF A PROPOSED RESOLUTION AMENDING CERTAIN RATES AND CHARGES FOR THE CLAY COUNTY UTILITY AUTHORITY.
The Clay County Utility Authority("CCUA")will hold a Public Hearing on Monday,September 8,2025,at 7:00 PM,in the Clay County Utility Authority's Board Room,located at 3176 Old Jennings Road,Middleburg,Florida,for the
purpose of receiving public comment concerning the adoption of the 2024/2025 budgets.
Note:All service mtes are stated as monthly rates.Proposed 3.75%increase to Potable Water,Reclaimed Water&Sewer Base and Consumption charges.All changes noted below.
SYSTEM BASE CHARGES: Water Wastewater Reuse
Meter Size
5/8•'x 3/4•' $13.57 $30.93* $20.53
3/4" $20.36 $42.45 $30.83
1•' $34.02 $77.32 $51.33
1&1/2" $67.96 $154.62 $102.67
2•' $108.76 $247.45 $164.24
3•' $217.48 $494.92 $328.47
4•' $339.84 $773.06 S513.24
6•' $679.67 $1,546.12 $1,026.47
8" $1,087.48 $2,474.43 $1,642.38
10" $1,563.25 $3,555.62 $2,360.92
12•' $2,920.28 $6,647.95 $4,412.83
*Residential Wastewater will be charged the same rate regardless of meter size
WATER SURCHARGES:
Alternative Water Supply Surcharge-Per Monthly Water Bill $1.26
CONSUMPTION CHARGES(based an 30 days):
Water System Consumption Rates:
Residential Service:
First 6,000 gallons S1.88
Next 6,000 gallons $5.57
Next 6,000 gallons $7,21
All usage over 18,000 gallons $9.24
Note:Consumption charge per 1,000 gallons with allowance per meter equivalent ERC
General Service:
All consumption per 1,000 gallons(Excluding Potable Irrigation Meters) $2.81
General Service:
Potable Irrigation Metered Services
First 10,000 gallons $1.88
Next 15,000 gallons $5.57
Next 25,000 gallons $7.21
All usage over 50,000 gallons $9.24
Note:Consumption charge per 1,000 gallons with allowance per meter equivalent ERC
Wastewater System Consumption Rates:
Residential Service:
All Meter Sizes(10,000 gallon cap) $4.62
lJnnetered Hat Rate $66.43
MWri-family Unmetered per Unit $52.30
Note:Where reclaimed water is available the cap for residential wastewater usage will not apply
General Service:
Consumption charge per 1,000 gallons of metered water,no cap $5.62
Reclaimed Water Consumption Rates:
Residential and General Service:
First 15,000 gallons $1.02
Next 5,000 gallons $1.98
All usage over 20,000 gallons $3.00
Note:Consumption charge per 1,000 gallons with allowance per meter equivalent ERC
CUSTOMER DEPOSIT:(per ERC)
Security Deposit Amount: Water Wastewater Reuse
Initial Deposit $25.00 $50.00 S25.00
Initial Deposit for Customers Without SSN $50.00 S100.00 S50.00
Annual Interest Rate of 1.76%will be paid on deposit held at least 6 months
Note:A security deposit is required for all new accounts including transfers and existing accounts that become delinquent and require a field visit.An additional deposit will be required for accounts
that are disconnected twice in one 12 month period.
SERVICE CHARGES&MISCELLANEOUS FEES:
After Hours Prepayment for New Service $265.00
Same Day Service Charge and After Hours Premise Visit Surcharge(Normal Hours 8 AM to 5 PM,M-F) S30.00
Initial Connection,Premise Visit Charge,Normal Reconnection,Reconraction due to Repair,and 2nd Trip $30.00
Special Meter Rereads,Hydrant Reading Charge and Backlow Test Final Notice $30.00
Nonpayment Charge Before 4:00 PM,Monday-Friday $30.00
Nonpayment Charge After 4:00 PM and before 9:00 PM,Monday-Friday $95.00
Nonpayment Charge on Weekends and Holidays $127.00
Nonpayment Charge Flat Rate Sewer Account $85.00
Late Notice Charge $3.50
Returned Check Charge $30.00
Hydrant Meter:Application Set Up,Relocation Charge,and Fee to Replace Cut Meter Lock $30.00
Meter Inspection Fee for New Meter Installations $30.00
Meter Testing Charge(5/8"x3/4"&3/4") (1"&Above Meters:Actual Cost) $74.00
Meter Reset Fee $138.00
Meter Tampering Charge $63.00
Replacement of Broken Curb Stop $85.00
Lien Charge(Charge dues not include any recording costs,additional collection fees or attorney fees) $138.00
Violation Reconnection $30.00
Monthly Hydrant Base Charge(plus water at metered rates) $106.00
Hydrant Meter Deposit per Hydrant Policy $585.00 to$1,280.00
Hydrant Meter Ore-Time Fill at CCUA Main Office(plus water at metered rotes) $63.00
Waste Disposal Deposit per Septage Haulers Disposal Deposit Policy
Building Water Monthly Charge All Systems(Uo-metered used during construction) $74.00
Wholesale Reclaimed Water Usage Charge Per 1,000 Gallons $0.57
Waste Disposal From Portable Toilets,Septic Tanks,and Landoll Lechate at Sewage Treatment Plant Per Lass Callow $117.00
Processing fees to CCUA for Potable Water(Public water supply)Distribution and Transmission System Permits $297.00
Processing fees to CCUA for Domestic Wastewater Collectionrrransmission System Permits $297.00
Processing fees to CCUA for Permit Modifications $63.00
Energy Surcharge(to be assessed based on a formula)when actual energy sensitive operating expenses exceed budgeted energy sensitive expenses
Account collection fees and/or costs incurred by CCUA in the course of collecting delinquent balances,which maybe based on a percentage at a maximum of 40%of the debt,and all costs and expenses,including reasonable attorneys'
fees,which CCUA incurs in such collection efforts,will be paid,in addition to the original balance due,by the customer responsible for the delinquent balance.
SERVICE AVAILABILITY CHARGES:
Water Capacity Charge Per ERC $476.93
Alternative Water Supply Charge Per ERC $411.64
SJRWMD Black Creek Water Resource Development Project Connection Charge Per ERC $102.40
Wastewater Capacity Charge Per ERC excluding Keystone included in FDEP Gant SG481030 and LP0512 $4,345.34
Reclaimed Water Capacity Charge Per ERC For Developments with Reclaimed Water Piping Systems $317.95
Surcharge for Development of Reclaimed Program(Applicable To All Developments That Do Not Install Reclaimed Piping Systems) $410.00
Debt Service Charge Per ERC $246.79
Fire Protection-Initial Charge(Per Gallons Per Minute"GPM"Flow) $15.81
Inspection,Plan Review,As-built Drafting,and Recording Fees Actual Cost
Potable Water Meter,with Backllow Device(5/8"x3/4"Meter with other sizes at cost)Includes Meter Box $501.34
Reclaimed Water Meter(5/8"x3/4"Meter with other sizes at cost)Developments with Reclaimed Water Piping Systems&Includes Meter Box $435.84
As defined in Rate Resolution:
Supplemental Developer Agreement Administrative Charge $100.00
Financed Developer Agreement Administrative Charge $100.00
Flex Space Meter Audit(2nd and subsequent trips)-$50.00,plus$75.00,per hour in excess of.75 hours per tip
Master Meter Violation Charge,where applicable $500.00
Carrying Charge for Middleburg Service Area Policy and Idyll Policy 3.12%
Finance Charge 5.16%
Middleburg Service Area Development Policy-Distribution and Collection Infrastructure Charge Per Acre
Water $5,786.00
Wastewater $11,131.00
LAMPA Infrastructure fee per ERC
Potable Water $823.92
Reclaimed Water $1,048.80
Wastewater $1,194.87
Additional information on the proposed rates,charges,and fees is available for inspection in the office of the Clay Coady Utility Authority at 3176 Old Jennings Road,Middleburg,Florida,Monday through Friday;8:00 AM to 5:00 PM,
except legal holidays.Following the Public Hearing,which may be adjourned from time to time,the Board of Supervisors may adopt or modify the proposed rates,charges,and fees.
In accordance with the Americans With Disabilities Act,any person needing special accommodation to participate in this matter,should contact the Clay County Utility Authority by mail at 3176 Old Jennings Road,Middleburg,Florida 32068.
3907,or by telephone at(904)272-5999,extension 2464,no later than 7 days prior to the hearing or proceeding for which this notice has been given.Those requiring auditory assistance can access the foregoing telephone number by
contacting the Florida Relay Service at 1-800-955-8770(Voice),or 1-800-955 8771(TDD).
If any person intends to appeal any decision related to this action,such person will need to provide a court reporter at such person's own expense,for a transcript of the proceedings.All interested persons are invited to attend.
CLAY COUNTY UTILITY AUTHORITY
Jeremy Johnston,Executive Director