HomeMy WebLinkAbout09.a EDB June 2025 Board Financial Package `— COUNT` 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
/T y A UT t{OS www.clayutility.org long-term value for
our ratepayers.
August 6, 2025
To: Board of Supervisors
From: Karen Osborne
Re: June 2025 Financial Package
I have enclosed the following financial information:
A) Comparative Financial Statements for the nine 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 June 30, 2025
C) Budget Reports for the nine 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 June 30,2025
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$5,821,435 (39%) over budget due to a favorable revenue and favorable expense variance.
Operating revenue is$1,181,781 (2%) over budget and Operating expenses are$4,639,654(12%) under budget.
Itemized operating expense variances are in Section C.
We gained 856 active (Residential 830, General Service 26)water accounts and 841 active sewer(Residential 822,
General Service 19) accounts for the fiscal year 2024/2025 as compared to an increase of 1,274 active water accounts
and an increase of 1,270 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 07:52 AM
08/06/2025
Page 1 of 1
Period: FY2025-Jun
Ledger Account Summary Current Year YTD Prior Year YTD
Assets
Cash 45,608,041.50 27,292,716.76
Investments 20,841,047.51 70,022,432.51
Accounts Receivable 7,103,256.47 8,741,651.59
Current Receivables 53,567.12 95,795.75
Other Current Assets 689,390.94 1,039,594.11
Inventory 2,754,584.58 756,401.09
Net Fixed Assets 398,646,667.41 353,534,306.40
Construction in Progress 166,324,670.45 145,610,766.06
Other Long-Term Assets 337,182.64 299,169.77
Deferred Outflow of Resources 1,152,849.60 1,338,386.64
Total Assets 643,511,258.22 608,731,220.68
Liabilities
Current Liabilities 21,019,399.53 28,903,419.24
Long-Term Liabilities 169,626,532.02 175,480,848.97
Total Liabilities 190,645,931.55 204,384,268.21
Fund Balance
Retained Earnings- Unreserved 65,273,623.34 62,657,550.17
Investment in Capital Assets 384,175,735.50 338,996,277.60
Total Fund Balance 449,449,358.84 401,653,827.77
Net of Revenues&Expenditures 3,415,967.83 2,693,124.70
Total Liabilities&Fund Balance 643,511,258.22 608,731,220.68
3
Page 1 of 3
CCUA Balance Sheet - Detail
Period: FY2025-Jun
Ledger Account Summary Current Year YTD Prior Year YTD
Assets
Cash
1000:Cash 45,604,717.57 25,276,791.36
1015:Cash in Transit 405.17 30,405.98
1016:Cash in Transit-Billing (1.00) 1,982,613.51
1050:Petty Cash 2,919.76 2,905.91
Total Cash 45,608,041.50 27,292,716.76
Investments
1500:Investments 20,841,047.51 41,251,016.91
1501:Truist Escrow Investment Account 0.00 8,036,290.45
1502:Investments- LAMPA 0.00 20,735,125.15
Total Investments 20,841,047.51 70,022,432.51
Accounts Receivable
1100:Accounts Receivable W&S Cust 1,369,840.63 3,214,022.51
1101:Unbilled Receivables 5,951,851.07 5,647,718.65
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 122,809.68 73,621.71
1105:Accounts Receivable Clearing Account (24,332.99) (56.73)
1150:Allowance for Doubtful Accounts (316,911.92) (193,654.55)
Total Accounts Receivable 7,103,256.47 8,741,651.59
Current Receivables
1620:Unused Postage 47,552.32 49,152.72
1630:Loans To Customers 6,014.80 46,643.03
Total Current Receivables 53,567.12 95,795.75
Other Current Assets
1160:Interest Receivable 50,212.71 222,950.02
1170:Prepaid Assets 639,178.23 816,644.09
Total Other Current Assets 689,390.94 1,039,594.11
Inventory
1600:Inventory 788,144.75 357,284.35
1601:Meter Inventory 1,966,439.83 399,116.74
Total Inventory 2,754,584.58 756,401.09
Net Fixed Assets
1700:Buildings 22,620,566.99 15,588,674.68
1701:Intangible Assets 7,697,429.70 7,498,469.40
1702:Land 5,294,700.78 5,268,724.07
1703:Machinery& Equipment 584,360,977.17 534,856,092.91
1740:Subscription Based Asset 6,778,764.26 0.00
1790:Accumulated Depreciation (225,382,001.33) (209,435,492.13)
1791:Accumulated Amortization (2,723,770.16) (242,162.53)
Total Net Fixed Assets 398,646,667.41 353,534,306.40
Construction in Progress
1750:Construction in Progress 166,324,670.45 145,610,766.06
Total Construction in Progress 166,324,670.45 145,610,766.06
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-Jun
Ledger Account Summary Current Year YTD Prior Year YTD
Deferred Outflow of Resources
1200: Deferred Outflow of Resources 1,152,849.60 1,338,386.64
Total Deferred Outflow of Resources 1,152,849.60 1,338,386.64
Total Assets 643,511,258.22 608,731,220.68
Liabilities
Current Liabilities
2000:Accounts Payable 5,069,406.57 10,558,256.89
2004:AP-Customer Refunds Clearing 8,538.24 6,293.57
2310:Retainage Payable 1,201,368.78 3,125,412.73
2005:Due to Eagle Harbor 0.00 (267.42)
2011:Procurement Card Payable 60,436.80 45,159.82
2012:Expenses Payable 329.00 702.77
2013:Receipt Accruals (209.93) 0.00
2014:Virtual Card Payable 79,374.97 859,998.01
2020:Accrued Electric Expense Due 0.00 129,063.77
2030:Accrued Interest 1,006,764.77 981,070.87
2280:Florida Unemployment/Abandoned Property 0.00 (50.62)
2290:JAX Public Service Tax Collected 351.24 369.66
2100:Accrued Pension Due 0.00 0.00
2101:Accrued Sick and Vacation Payable 862,288.27 827,204.73
2102:Payroll Liabilities Payable (44,831.29) 18,931.05
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 879.00 2,316.60
2080:Escheatment Payable (9.14) 0.00
2117:Net Payroll Payable 0.00 0.00
2118:Payroll Forward Accrual 930,936.00 814,227.07
2200:Bond Deposits 189,670.28 162,799.27
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 167,796.25 162,462.60
2300:Refundable Development Agreements 9,957.52 9,453.72
2330:W&S Customer Deposits 4,266,820.55 4,129,915.04
2340:Keystone Public Service Tax (31.39) (2,000.11)
9999:Cash Conversion Clearing 75.00 10,755.57
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 21,019,399.53 28,903,419.24
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 190,645,931.55 204,384,268.21
5
Page 3 of 3
CCUA Balance Sheet - Detail
Period: FY2025-Jun
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 10,792,580.14 9,526,328.86
2721:Debt Service Charges 2,939,714.20 2,047,310.08
2722:Fire Capacity Charges 2,315,387.32 2,227,641.82
2723:Sewer Capacity Charges 68,801,771.67 61,652,207.00
2724:Sewer Contributed Assets 158,540,493.60 138,979,197.46
2725:Sewer Main Extension Charge 7,618,370.01 6,299,296.21
2726:Sewer TAP in Charge 2,782,706.33 2,675,808.77
2727:SJRWMD Black Creek CIAC 1,681,964.68 1,558,897.89
2728:Water Capacity Charges 12,945,277.80 12,397,404.88
2729:Water Contributed Assets 80,651,448.47 67,668,386.60
2730:Water Main Extension Charge 4,228,861.30 3,651,228.78
2731:Water Tap in Charge 2,628,381.68 2,563,790.95
Total Investment in Capital Assets 384,175,735.50 338,996,277.60
Total Fund Balance 449,449,358.84 401,653,827.77
Net of Revenues & Expenditures 3,415,967.83 2,693,124.70
Total Liabilities& Fund Balance 643,511,258.22 608,731,220.68
6
CCUA Income Statement 08:14 AM
08/06/2025
Page 1 of 1
Period: FY2025-Jun
Ledger Account Current Year YTD Prior Year YTD
Revenue
Water Revenues 23,860,637.25 21,511,727.59
Sewer Revenue 28,054,612.51 25,734,913.61
Miscellaneous Revenue 1,730,867.49 1,686,041.15
Interest Unrestricted 1,195,272.35 2,006,093.85
Sale of Assets 27,635.00 0
Construction Income 167,868.50 50,256.75
Total Revenue 55,036,893.10 50,989,032.95
Expenditures
Salary&Benefits
Salaries 12,357,057.59 11,081,485.37
Benefits 4,622,043.98 4,313,549.80
Project Labor Recovery (215,657.73) (55,456.82)
Total Salary&Benefits 16,763,443.84 15,339,578.35
General&Administrative Expenditures
Bad Debt 10,682.52 (1,210.35)
Communications 272,437.53 307,443.22
Due in Lieu of Taxes 2,336,186.24 2,125,675.19
Electric&Fuel Expenses 2,041,859.81 2,104,396.96
Miscellaneous Expense 235,416.29 537,127.64
Property&Liability Insurance 1,022,625.65 1,353,732.56
Professional Services 884,933.04 545,292.59
Sludge Treatment&Disposal 2,145,625.05 2,157,502.57
Subcontractors 2,499,265.95 2,469,621.85
Supplies 4,158,697.00 5,200,761.76
Transportation 614,726.70 550,700.09
Depreciation 12,381,065.09 11,191,371.70
Amortization 1,543,451.15 242,162.53
Interest Expense 4,522,241.84 3,975,408.52
Construction Expense 188,267.57 156,043.07
Debt Issuance Costs 0 40,300.00
Total G&A Expenditures 34,857,481.43 32,956,329.90
Total Expenditrues 51,620,925.27 48,295,908.25
Net of Revenue&Expenditures 3,415,967.83 2,693,124.70
CLAY COUNTY UTILITY AUTHORITY
STATEMENTS OF CASH FLOWS
FOR THE NINE MONTHS ENDED JUNE 30,2024 AND 2025
June 30,2025 June 30,2024
Cash flows from operating activities $ 9,440,819 $ 13,944,768
Net cash provided by operating activities 9,440,819 13,944,768
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 (5,740,615) (4,301,809)
Payments to acquire and construct plant property (29,120,148) (75,795,672)
Capital contributions 9,957,482 9,069,087
Grants - 90,573
Net cash used in capital and related financing activities (32,461,813) (47,721,731)
Cash flows from investing activities
Purchases of investments (1,097,352) (7,485,981)
Sales of investments 37,818,327 38,500,000
Interest income 1,195,272 2,006,094
Net cash provided by investing activities 37,916,248 33,020,112
Net increase(decrease)in cash and cash equivalents 14,895,254 (756,850)
Cash and cash equivalents,beginning of period 30,712,383 28,049,566
Cash and cash equivalents,end of period $ 45,607,637 $ 27,292,717
Reconciliation of operating income to net cash provided by operating activities
Cash flows from operating activities
Operating income $ 6,715,302 $ 4,702,739
Adjustments to reconcile operating income to net
cash provided by operating activities:
Depreciation and Amortization expense 13,942,714 11,457,805
Changes in assets and liabilities
Decrease(Increase)in notes and accounts receivable (523,566) (3,966,610)
Decrease(Increase)in prepaid items and inventory (1,987,661) (277,538)
Decrease(Increase)in interest receivable 89,557 87,152
Increase(Decrease)in accounts payable (9,246,644) 1,615,720
Increase(Decrease)in accrued expenses 326,610 372,944
Increase(Decrease)in unearned revenue - (444,785)
Increase(Decrease)in customer deposits 124,508 397,340
Total adjustments 2,725,517 9,242,029
Net cash provided by operating activities S 9,440,819 $ 13,944,768
Utility plant property contributed by developers $ 32,256,422 $ 23,270,642
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
$0 — — — — —
M M m m m M in in in Ln in in
N N N N N N N N N N N N N N N N N N N N N N N N
Uq Q > U C ? C — sa Q > U i ? C
Q Z �
Cash v Investments
CLAY COUNTY UTILITY AUTHORITY
CASH AND CASH EQUIVALENTS REPORT
As of June 30, 2025
Truist Ameris SBA Investments Total
Lend A Helping Hand Fund $260 $260
Operating Accounts ** $13,397,989 $13,397,989
FSA Account $18,560 $18,560
Emergency Accounts $22,256 $22,256
Petty Cash $2,920 $2,920
Total Operating Funds $13,441,725 $13,441,725
Public Funds Now:
Water Plant Connection Fund $123,857 * $123,857 R
Water Line Connection Fund $82,272 * $82,272 R
Sewer Plant Connection Fund $2,997,822 * $2,997,822 R
Sewer Lines Connection Fund $47,038 * $47,038 R
Alternative Water Supply Fund $1,840,394 * $1,840,394 R
Renewal&Replacement Fund $181,840 * $181,840 R
LAMPA Funds $16,716,944 $16,716,944 R
Surplus Fund $31,992 $127,485 $121,491 $20,841,048 $21,122,016
Available For Construction $22,022,158 $127,485 $121,491 $20,841,048 $43,112,183
Debt Service Sinking Funds:
2015 Refunding Sinking Fund $3,239,664 * $3,239,664 R
DEP Loan Debt Service Sinking Acct $25,108 * $25,108 R
2018 Bond Sinking Fund $357,388 * $357,388 R
Debt Stabilization and Reserve Account_Restricted $1,381,393 $1,381,393 R
Letter of Credit_Financial Responsible Officer $103,074 $103,074 R
Customer Deposits&Self Insurance Fund
Customer Deposits $4,262,891 $4,262,891 R
Self Insurance Fund
Sewage Backups $500,000 $500,000
Unemployment $25,000 $25,000
TOTAL Funds $5,106,626 $4,787,891 - - $9,894,517
TOTAL CASH&CASH EQUIVALENTS $40,570,770 $4,915,376 $121,491 $20,841,048 $66,448,685
Investment Accounts
Maturity Date Balance APY
US Bank Various $20,841,048 3.02%
$20,841,048
* BB&T Public Funds Money Checking Accounts $10,276,776 0.25%
BB&T Public Funds Money Checking Accounts $13,397,989 1.80%
BB&T Public Funds Money Checking Accounts $16,716,944 2.00%
Ameris Public Funds Money Checking Accounts $4,915,376 1.20%
SBA $121,491 4.48%
Construction Balance $43,112,183
Operating Cash $11,397,989
Available Construction Balance: $54,510,171
"R"indicates fund is Restricted by Bond Resolution,Enabling Legislation or Board Resolution.
Printed 8/6/2025 Section B
CLAY COUNTY UTILITY AUTHORITY
BUDGET REPORTS
FISCAL YEAR 2024/2025
Section C
CCUA Operating Budget Report 08:35 AM
08/06/2025
Page 1 of 1
Organization: Fund: General Fund
Plan Structure:Adopted Budget by Period
Time Period: Current Year
Period: FY2025-Jun
Ledger Account Budget Current Year YTD Available Balance % Budget
Used
Operating Revenues
Water Revenues
Water Base Charges 10,183,285.00 7,450,110.54 2,733,174.46 73.16%
Water Use Charges 12,833,994.00 10,533,420.09 2,300,573.91 82.07%
Reuse Water Base Charges 4,330,358.00 3,264,592.77 1,065,765.23 75.39%
Reuse Water Use Charges 3,230,539.00 2,612,513.85 618,025.15 80.87%
Total Water Revenues 30,578,176.00 23,860,637.25 6,717,538.75 78.03%
Sewer Revenues
Sewer Base Charges 20,502,934.00 15,474,067.52 5,028,866.48 75.47%
Sewer Use Charges 17,210,699.00 12,580,544.99 4,630,154.01 73.10%
Total Sewer Revenues 37,713,633.00 28,054,612.51 9,659,020.49 74.39%
Miscellaneous Revenue 2,068,233.24 1,730,867.49 337,365.75 83.69%
Total Operating Revenues 70,360,042.24 53,646,117.25 16,713,924.99 76.25%
Interest Income 1,430,766.00 1,195,272.35 235,493.65 83.54%
Operating Expenses
Salary&Benefits
Salaries&Wages 15,884,560.33 12,357,057.59 3,527,502.74 77.79%
Employee Benefits 5,950,402.13 4,622,043.98 1,328,358.15 77.68%
Project Labor Recovery 0 (215,657.73) 215,657.73 0.00%
Bad Debt 30,000.00 10,682.52 19,317.48 35.61%
Communications 450,959.00 272,437.53 178,521.47 60.41%
Due in Lieu of Taxes 3,073,131.00 2,336,186.24 736,944.76 76.02%
Electric& Fuel Expenses 3,200,634.00 2,041,859.81 1,158,774.19 63.80%
Miscellaneous Expense 441,372.00 235,416.29 205,955.71 53.34%
Property&Liability Insurance 1,515,193.00 1,022,625.65 492,567.35 67.49%
Professional Services 1,929,906.18 884,933.04 1,044,973.14 45.85%
Sludge Treatment& Disposal 3,110,000.00 2,145,625.05 964,374.95 68.99%
Subcontractors 5,732,305.52 2,499,265.95 3,233,039.57 43.60%
Supplies 6,995,847.03 4,158,697.00 2,837,150.03 59.45%
Transportation 778,882.40 614,726.70 164,155.70 78.92%
Total Operating Expenses 49,093,192.59 32,985,899.62 16,107,292.97 67.19%
Non-Operating Expenses
Depreciation 14,944,399.00 12,381,065.09 2,563,333.91 82.85%
Amortization 0 1,543,451.15 (1,543,451.15) 0.00%
Interest Expense 5,549,875.00 4,522,241.84 1,027,633.16 81.48%
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 18,419,123.08 2,075,150.92 89.87%
Construction Income 493,695.00 167,868.50 325,826.50 34.00%
Construction Expense 493,694.87 188,267.57 305,427.30 38.13%
Contingency 1,092,553.00 0 1,092,553.00 0.00%
Net of Revenue&Fxpenditiirps 1,110,788.78 3,415,967.83 (2,305,179 05) 307.53%
12
CCUA Operating Expense Report - Board 08:52 AM
08/06/2025
Page 1 of 2
Organization: Fund: General Fund
Plan Structure:Adopted Budget by Period
Time Period: Current Year
Period: FY2025-Jun
Ledger Account Budget Current Year YTD Available Balance % Budget
Used
SALARIES&WAGES
Accrued wages 0 10,152.72 (10,152.72) 0.00%
Emergency Pay 0 396,493.64 (396,493.64) 0.00%
Employee Wages 0 9,011.84 (9,011.84) 0.00%
Overtime Wages 516,769.38 565,303.11 (48,533.73) 109.39%
Tuition Reimbursement 0 11,835.84 (11,835.84) 0.00%
Wages Salary 15,367,790.95 11,364,260.44 4,003,530.51 73.95%
SUBTOTAL 15,884,560.33 12,357,057.59 3,527,502.74 77.79%
EMPLOYEE BENEFITS
Employee Health and Life Insurance 3,015,279.11 2,253,250.04 762,029.07 74.73%
Employee Retirement and Benefits 1,494,045.45 1,226,915.56 267,129.89 82.12%
Employer Fica Payroll Taxes 1,155,957.86 911,406.00 244,551.86 78.84%
Relocation Reimbursement 0 2,452.73 (2,452.73) 0.00%
Wellness 45,000.00 24,154.22 20,845.78 53.68%
Workers Comp Insurance 240,119.71 203,865.43 36,254.28 84.90%
SUBTOTAL 5,950,402.13 4,622,043.98 1,328,358.15 77.68%
PROJECT LABOR RECOVERY
Employee Health and Life Insurance 0 (32,082.74) 32,082.74 0.00%
Employee Retirement and Benefits 0 (14,009.15) 14,009.15 0.00%
Employer Fica Payroll Taxes 0 (11,145.35) 11,145.35 0.00%
Overtime Wages 0 (2,241.94) 2,241.94 0.00%
Wages Salary 0 (152,498.06) 152,498.06 0.00%
Workers Comp Insurance 0 (3,680.49) 3,680.49 0.00%
SUBTOTAL 0 (215,657.73) 215,657.73 0.00%
BAD DEBT
Bad Debt Expense 30,000.00 10,682.52 19,317.48 35.61%
SUBTOTAL 30,000.00 10,682.52 19,317.48 35.61%
COMMUNICATIONS
Communication Expenses 450,959.00 272,437.53 178,521.47 60.41%
SUBTOTAL 450,959.00 272,437.53 178,521.47 60.41%
DUE IN LIEU OF TAXES
Due in Lieu of Taxes 3,073,131.00 2,336,186.24 736,944.76 76.02%
SUBTOTAL 3,073,131.00 2,336,186.24 736,944.76 76.02%
ELECTRIC&FUEL EXPENSES
Electric and Fuel 3,200,634.00 2,041,859.81 1,158,774.19 63.80%
SUBTOTAL 3,200,634.00 2,041,859.81 1,158,774.19 63.80%
MISCELLANEOUS EXPENSE
Advertising Expense 46,660.00 17,536.92 29,123.08 37.58%
Bank Fees 55,075.00 11,453.33 43,621.67 20.80%
Miscellaneous Expense 288,599.00 204,966.44 83,632.56 71.02%
Rental Expense 51,038.00 1,459.60 49,578.40 2.86%
SUBTOTAL 441,372.00 235,416.29 205,955.71 53.34%
PROPERTY&LIABILITY INSURANCE
Property Insurance 1,515,193.00 1,022,625.65 492,567.35 67.49%
SUBTOTAL 1,515,193.00 1,022,625.65 492,567.35 67.49%
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 436,211.94 156,901.49 279,310.45 35.97%
Engineering Expense 940,000.00 486,104.58 453,895.42 51.71%
13
CCUA Operating Expense Report - Board 08:52 AM
08/06/2025
Page 2 of 2
Ledger Account Budget Current Year YTD Available Balance % Budget
Used
Legal Expenses 466,500.00 165,601.09 300,898.91 35.50%
Salaries for Board Members 52,194.24 42,672.21 9,522.03 81.76%
SUBTOTAL 1,929,906.18 884,933.04 1,044,973.14 45.85%
SLUDGE TREATMENT&DISPOSAL
Sludge Removal 2,460,000.00 1,639,771.05 820,228.95 66.66%
Sludge Treatment 650,000.00 505,854.00 144,146.00 77.82%
SUBTOTAL 3,110,000.00 2,145,625.05 964,374.95 68.99%
SUBCONTRACTORS
Subcontractors 5,575,154.52 2,248,987.49 3,326,167.03 40.34%
Subcontractors Testing 0 155,375.31 (155,375.31) 0.00%
Trash Service 157,151.00 94,903.15 62,247.85 60.39%
SUBTOTAL 5,732,305.52 2,499,265.95 3,233,039.57 43.60%
SUPPLIES
Administration Furniture 0 150.13 (150.13) 0.00%
Administration Software 38,000.00 0 38,000.00 0.00%
Brass Fittings 0 284,600.42 (284,600.42) 0.00%
Chemicals 1,822,420.00 1,310,538.08 511,881.92 71.91%
Furniture 41,065.00 4,859.61 36,205.39 11.83%
Inventory 0 (680,177.49) 680,177.49 0.00%
Software 1,312,089.04 644,566.53 667,522.51 49.13%
Supplies Field 3,253,069.99 2,301,233.37 951,836.62 70.74%
Supplies Office 529,203.00 284,420.00 244,783.00 53.75%
Tools and Supplies 0 8,506.35 (8,506.35) 0.00%
SUBTOTAL 6,995,847.03 4,158,697.00 2,837,150.03 59.45%
TRANSPORTATION
Fleet Repair and Maintenance 244,253.00 206,643.57 37,609.43 84.60%
Transportation Expenses 534,629.40 408,083.13 126,546.27 76.33%
SUBTOTAL 778,882.40 614,726.70 164,155.70 78.92%
Total Operating Expenses 49,093,192.59 32,985,899.62 16,107,292.97 67.19%
14
CLAY COUNTY UTILITY
AUTHORITY CIAC REPORTS
FISCAL YEAR 2024/2025
Section D
CCUA CIAC Report 08:54 AM
08/06/2025
Page 1 of 1
Period: FY2025-Jun
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 41,451.76 434,603.14 12,945,277.80
Sewer Capacity Charges 62,673,907.94 428,151.00 6,127,863.73 68,801,771.67
Fire Capacity Charges 2,227,641.82 31,620.00 87,745.50 2,315,387.32
Alternative Water Supply Charge 9,817,329.31 103,471.11 975,250.83 10,792,580.14
SJRWMD Black Creek Charge 1,585,367.51 9,329.40 96,597.17 1,681,964.68
Debt Service Charge 2,207,776.10 5,508.45 731,938.10 2,939,714.20
Water Tap-In Charge 2,571,607.59 6,803.87 56,774.09 2,628,381.68
Sewer Tap-In Charge 2,707,816.41 4,249.09 74,889.92 2,782,706.33
Water Main Extension Charge 3,836,569.54 2,198.57 392,291.76 4,228,861.30
Sewer Main Extension Charge 6,638,842.38 4,319.43 979,527.63 7,618,370.01
Water Contributed Assets 67,882,208.73 281,565.75 12,769,239.74 80,651,448.47
Sewer Contributed Assets 139,053,311.28 446,610.56 19,487,182.32 158,540,493.60
Total Contributions in Aid of 341,961,831.57 1,365,278.99 42,213,903.93 384,175,735.50
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 61,896.11 6,150,602.67
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 61,896.11 0.00 0.00 0.00 9,058,688.28
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 67,364.78 6,164,410.28
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) 121,267.60 4,632,502.46
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 64,723.58 188,632.38 0.00 0.00 0.00 10,837,186.53
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 29,746.88 126,736.27 0.00 0.00 0.00 1,778,498.25
Cash Balance 1,840,394.36
Done in following Month:
Less Construction Costs transferred after month close (61,896.11)
J/E-Adjustment True Up for Move-Ins/Move-Outs
J/E-Interfund Transfer
1,778,498.25
Page D-1a
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
Job Description Job Number Budget Adopted Budget Budgets Amendments 6/30/25 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 1,247,251.01 1,416,044.75 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#t/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 BCR Plant,Two Tanks 21010RR 8,880,000.00 8,880,000.00 7,897,517.64 982,482.36 8,880,000.00
Lift Station#2 Upgrade 21016RR 6,700,000.00 300,000.00 7,000,000.00 4,929,999.87 2,070,000.13 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) 2102912R 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 Station#4 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 82,680.90 1,417,319.10 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 1,915,109.01 124,890.99 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 1,000,000.00 136,941.91 787,420.12 349,521.79 5,10 1,136,941.91
Gravity Sewer Lining-Insituform TO#42 25006RR 0.00 0.00 339,925.48 185,087.31 154,838.17 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 214,767.08 150,000.00 364,767.08 301,630.85 63,136.23 364,767.08
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 andbackdow device replacement 23003RR 1,600,000.00 1,650,000.00 3,250,000.00 1,482,204.28 1,767,795.72 3,250,000.00
Lake Asbury WM Improvements(602 Lake Asbury Road&Aldersgate St.) 23030RR 1,530,000.00 1,530,000.00 477,740.25 1,052,259.75 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 II 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 1,198,313.59 100,876.01 1,097,437.58 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 2501212R 0.00 1,925,000.00 1,925,000.00 93,219.00 510,720.00 1,507,499.00 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 1l l 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 2402011R 0.00 400,000.00 400,000.00 125,000.00 275,000.00 400,000.00
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 36,686.43 51,313.57 4 88,000.00
SYSTEM EXPANSION
19
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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 6/30/25 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 4,962,381.92 562,707.08 5,525,089.00
Phase BI Admin Building Not Started 0.00 0.00 0.00 0.00 0.00
Swimming Penn 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 10,201,188.74 (201,188.74) 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 87,471,896.53 872,361.55 7 88,344,258.08
CCUA North Campus Driveway 22010AD 786,341.00 786,341.00 270,000.00 821,436.10 234,904.90 11 1,056,341.00
LAMPA(Freehold) 25001 WL 0.00 12,312,059.00 12,312,059.00 4,284,676.38 8,027,382.62 12,312,059.00
LAMPA E/W Interconnect#1 Water(Cathedral Oaks West-Green) 22012WL 3,112,000.00 3,112,000.00 3,135,362.44 (23,362.44) 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 Wrote-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 2,483,432.16 203,114.10 2,280,318.06 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-Lawns 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 Womeas 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
InSll 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 25015RR 150,000.00 150,000.00 300,000.00 88,060.00 211,940.00 300,000.00
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-Oaldeaf to 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 contraction 24016RR 500,000.00 500,000.00 1,000,000.00 150,000.00 (11,935.56) 1,161,935.56 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 240100k 1,200,000.00 1,666,064.24 2,866,064.24 49,353.39 2,816,710.85 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 24011WP 2,300,000.00 2,300,000.00 70,272.00 2,229,728.00 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
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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 6/30/25 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 53,355.09 251,919.91 305,275.00
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 i li al.
Purified Water Pilot Study 20022WL 6,769,000.00 430,000.00 7,199,000.00 6,150,602.67 1,048,397.33 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 1,176,006.00 167,571,921.46 100,950,308.39 268,522,229.85
Contingency 6,149,017.06 6,149,017.06 (1,176,006.00) 1,2,3,4,5,6,7,8,11 4,973,011.06
TOTAL CAPITAL EXPENDITURES 273,495,240.91 0.00 273,495,240.91
Construction In Progress 267,346,223.85 167,571,921.46 Not Started 19,153,699.80
Completed Jobs 0.00 Started 254,341,541.11
Funds Spent @ 6/30/25 167,571,921.46 273,495,240.91
21
\\FILEDEPTSVR\DEPT\Finance\Controllers Folder\Monthly Financial\Monthly Construction Reports\2024-2025\CIP_2025 Page 3 of 3
CLAY COUNTY UTILITY AUTHORITY
OPERATING DETAIL BY MONTH
FISCAL YEAR 2024/2025
Section F
22
CCUA Operating Revenue Budget Report 08:55 AM
08/06/2025
Page 1 of 2
Organization: Fund: General Fund
Plan Structure:Adopted Budget by Period
Time Period: Current Year
Period: FY2025-Jun
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 23,369.02 189,203.99 58.55%
General Service Water Base 1,705,375.00 137,404.62 1,115,515.99 65.41%
Residential Water Base Charges 8,154,758.00 773,642.13 6,145,390.56 75.36%
SUBTOTAL 10,183,285.00 934,415.77 7,450,110.54 73.16%
Water Usage Charges
Commercial Potable Irrigation Usage 710,082.00 (358,400.13) 545,017.94 76.75%
Commercial Water Usage 2,814,885.00 231,029.60 2,161,035.41 76.77%
Residential Water Usage 9,309,027.00 875,143.63 7,827,366.74 84.08%
SUBTOTAL 12,833,994.00 747,773.10 10,533,420.09 82.07%
Reuse Base Charges
Reuse Commercial Base 409,900.00 38,375.48 297,953.72 72.69%
Reuse Residential Base 3,920,458.00 369,173.80 2,966,639.05 75.67%
SUBTOTAL 4,330,358.00 407,549.28 3,264,592.77 75.39%
Reuse Usage Charges
Crossings Reclaimed Water Charges 151,154.00 19,518.75 170,258.46 112.64%
Reuse Commercial Usage 571,076.00 92,892.06 500,515.47 87.64%
Reuse Residential Usage 2,508,309.00 201,653.31 1,941,739.92 77.41%
SUBTOTAL 3,230,539.00 314,064.12 2,612,513.85 80.87%
Total Water Revenues 30,578,176.00 2,403,802.27 23,860,637.25 78.03%
Sewer Base Charges
General Service Sewer Base 2,819,443.00 293,137.26 2,380,993.84 84.45%
Residential Sewer Base Charge 17,683,491.00 1,615,601.79 13,093,073.68 74.04%
SUBTOTAL 20,502,934.00 1,908,739.05 15,474,067.52 75.47%
Sewer Usage Charges
General Service Sewer Usage 4,203,255.00 293,414.28 3,174,821.09 75.53%
Portalet Sewage Revenue 204,000.00 6,382.01 162,863.77 79.84%
Residential Sewer Usage Charge 12,803,444.00 1,030,582.13 9,242,860.13 72.19%
SUBTOTAL 17,210,699.00 1,330,378.42 12,580,544.99 73.10%
Total Sewer Revenues 37,713,633.00 3,239,117.47 28,054,612.51 74.39%
Total Base&Usage Charges 68,291.809.00 5.642.919.74 51.915,249.76 76.02%
Miscellaneous Revenue
Asbuilt Drawing Revenue 40,963.72 280.00 24,176.25 59.02%
Cash Over/Short 0 99.00 2.04 0.00%
Cut for Non Pay Service Charge 127,260.00 0 177.00 0.14%
Guaranteed Revenue 4,027.73 471.75 7,548.00 187.40%
Meter Installation Fee 868,500.00 52,767.71 540,983.75 62.29%
Miscellaneous Repair Charges 10,430.51 0 5,299.56 50.81%
Miscellaneous Revenue 162,006.39 6,954.28 230,943.64 142.55%
Miscellaneous Service Charge 313,005.08 29,854.48 265,479.66 84.82%
New Construction Inspection Charge 87,736.02 3,001.97 126,430.55 144.10%
New Customer Service Charge 303,070.00 23,130.00 213,619.00 70.49%
Plan Review Charge 39,758.33 2,425.50 33,350.78 83.88%
Returned Check Service Charge 57,010.00 5,040.00 40,440.00 70.93%
Trip Service Charge 41,525.46 30,877.00 222,460.00 535.72%
Water-Sewer Line Permitting 12,940.00 870.00 19,940.00 154.10%
Revenue
(Blank) 0 0 17.26 0.00%
SUBTOTAL 2,068,233.24 155,771.69 1,730,867.49 83.69%
23
CCUA Operating Revenue Budget Report 08:55 AM
08/06/2025
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 5,798,691.43 53,646,117.25 76.25%
24
Budgeted vs. Actual - Base & Use Charges, Total
40,000,000
35,000,000
30,000,000
mil ,
25,000,000
I.
20,000,000 — -
15,000,000 — —
10,000,000 —
I IT
III
5,000,000 I—
October El- a 0 pi a I
November December January February March April May June July August September
Actual Base Charges Actual Use Charges t Budgeted Base Charges O .Budgeted Use Charges
Operating Revenue
$8,000,000
$7,000,000
INI'lli.
$6,000,000
$5,000,000
$4,000,000
AIM
$3,000,000 le
i
111 1 MIN/
$2,000,000 ��■I
i II -
$1,000,000
$0
October November December January February March April May June July August September
w Actual Optg Rev Prior Year Optg Rev Budgeted Optg Rev
26
Operating Net Income
$4,000,000
$3,500,000
IL ,.
$3,000,000 •Mrill— — -
$2,500,000 6 4 ''I
$2,000,000
1
, A
$1,500,000 —
$1,000,000
AiV--
$500,000 7rillIM-..-
1
$0
October November December January February March April May June July August September
Actual Net Income Prior Year Net Income Budgeted Net Income
27
CLAY COUNTY UTILITY AUTHORITY
OTHER REPORTS
FISCAL YEAR 2024/2025
Section G
28
CCUA Construction Department Report 09:01 AM
08/06/2025
Page 1 of 1
Organization: Fund: General Fund
Plan Structure:Adopted Budget by Period
Time Period: Current Year
Period: FY2025-Jun
Ledger Account Budget Current Month Current Year YTD Available Balance % Budget Used
INTERNAL BILLINGS
TOTAL INTERNAL BILLINGS 493,695.00 17,739.99 167,868.50 325,826.50 34.00%
SALARIES&WAGES
Wages Hourly 0 7,608.68 72,606.01 (72,606.01) 0.00%
Wages Salary 195,013.68 0 0 195,013.68 0.00%
SUBTOTAL 195,013.68 7,608.68 72,606.01 122,407.67 37.23%
EMPLOYEE BENEFITS
Employee Health and Life 39,935.98 2,019.55 17,859.11 22,076.87 44.72%
Insurance
Employee Retirement and 19,501.37 760.68 7,247.88 12,253.49 37.17%
Benefits
Employer Fica Payroll Taxes 14,918.55 547.23 5,229.83 9,688.72 35.06%
Workers Comp Insurance 5,029.29 194.19 1,852.83 3,176.46 36.84%
SUBTOTAL 79,385.19 3,521.65 32,189.65 47,195.54 40.55%
OTHER EXPENSES
Construction R&R 31,225.00 2,021.99 18,197.94 13,027.06 58.28%
(Depreciation)
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 65,273.97 25,113.03 72.22%
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 83,471.91 135,824.09 38.06%
Total Revenue 493,695.00 17,739.99 167,868.50 325,826.50 34.00%
Total Expenses 493,694.87 20,437.21 188,267.57 (305,427.30) 38.13%
Net of Revenue&Expenditures 0.13 20,399 20 (15,691,592 31%)
29