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Home My WebLink About09.a EDB 2025 October - 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. January 12, 2026 To: Board of Supervisors From: Karen Osborne Re: October 2025 Financial Package I have enclosed the following financial information: A) Comparative Financial Statements for the one month of fiscal years 2025/2026 and 2024/2025. Comparative Balance Sheet Revenue & Expenditure Report Cash-flow Statement B) Cash &Cash Equivalents Report as of October 31, 2025 C) Budget Reports for the one month of Fiscal Year 2025/2026 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 October 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$275,253 (14%) over budget due to an unfavorable revenue and favorable expense variance. Operating revenue is$619 (0.01%) under budget and Operating expenses are$275,873 (6%) under budget. Itemized operating expense variances are in Section C. We gained 89 active (Residential 91, General Service -2) water accounts and 100 active sewer(Residential 100, General Service 0) accounts for the fiscal year 2025/2026 as compared to an increase of 199 active water accounts and an increase of 195 active sewer accounts for the same time in fiscal year 2024/2025. 1 CLAY COUNTY UTILITY AUTHORITY COMPARATIVE FINANCIAL STATEMENTS FISCAL YEAR 2025/2026 Section A CCUA Balance Sheet 02:21 PM 01/12/2026 Page 1 of 1 Period: FY2026-Oct Ledger Account Summary Current Year YTD Prior Year YTD Assets Cash 48,444,789.11 24,566,685.23 Investments 52,738,069.94 57,721,356.23 Accounts Receivable 6,405,978.51 6,763,003.00 Current Receivables 60,562.43 85,211.18 Other Current Assets 1,263,530.97 1,478,771.81 Inventory 2,144,520.17 905,402.21 Net Fixed Assets 423,785,514.03 381,878,931.01 Construction in Progress 148,915,270.09 144,239,053.30 Other Long-Term Assets 303,436.06 305,395.52 Deferred Outflow of Resources 1,925,161.53 1,276,540.96 Total Assets 685,986,832.84 619,220,350.45 Liabilities Current Liabilities 24,468,879.41 30,171,675.20 Long-Term Liabilities 201,138,496.32 176,517,278.55 Total Liabilities 225,607,375.73 206,688,953.75 Fund Balance Retained Earnings- Unreserved 68,154,059.61 65,273,623.34 Investment in Capital Assets 392,371,312.64 347,746,419.79 Total Fund Balance 460,525,372.25 413,020,043.13 Net of Revenues&Expenditures (145,915.14) (488,646.43) Total Liabilities&Fund Balance 685,986,832.84 619,220,350.45 3 CCUA Detailed Balance Sheet 02:24 PM 01/12/2026 Page 1 of 3 Period: FY2026-Oct Ledger Account Summary Current Year YTD Prior Year YTD ASSETS Cash 1000:Cash 48,442,503.49 24,563,765.47 1015:Cash in Transit 0.00 0.00 1016:Cash in Transit-Billing 1.20 0.00 1050:Petty Cash 2,284.42 2,919.76 Total Cash 48,444,789.11 24,566,685.23 Investments 1500:Investments 18,037,227.55 36,903,029.00 1501:Truist Investment Account 34,700,842.39 0.00 1502:Investments- LAMPA 0 20,818,327.23 Total Investments 52,738,069.94 57,721,356.23 Accounts Receivable 1100:Accounts Receivable W&S Cust 1,678,512.96 1,922,465.53 1101:Unbilled Receivables 5,014,585.75 4,999,147.27 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 56,242.30 157,373.20 1105:Accounts Receivable Clearing Account (118.18) 928.92 1150:Allowance for Doubtful Accounts (343,244.32) (316,911.92) Total Accounts Receivable 6,405,978.51 6,763,003.00 Current Receivables 1620:Unused Postage 50,320.19 48,065.04 1630:Loans To Customers 10,242.24 37,146.14 Total Current Receivables 60,562.43 85,211.18 Other Current Assets 1160:Interest Receivable 41,748.90 143,140.94 1170:Prepaid Assets 1,221,782.07 1,335,630.87 Total Other Current Assets 1,263,530.97 1,478,771.81 , Inventory 1600:I nventory 958,238.09 0.00 1601:Meter Inventory 1,186,282.08 905,402.21 Total Inventory 2,144,520.17 905,402.21 Fixed Assets 1700:Buildings 24,388,251.27 21,286,385.19 1701:Intangible Assets 7,697,429.70 7,697,429.70 1702:La nd 5,294,700.78 5,268,724.07 1703:Machinery&Equipment 613,508,845.49 556,583,826.63 1740:Subscription Based Asset 6,778,764.26 6,778,764.26 1790:Accumulated Depreciation (230,472,729.02) (214,384,385.25) 1791:Accumulated Amortization (3,409,748.45) (1,351,813.59) Total Net Fixed Assets 423,785,514.03 381,878,931.01 Construction in Progress Total Construction in Progress 148,915,270.09 144,239,053.30 Other Long-Term Assets 1800:Loan to Customers_Long-term 303,436.06 305,395.52 Total Other Long-Term Assets 303,436.06 305,395.52 Deferred Outflow of Resources Deferred Outflow of Resources 1,925,161.53 1,276,540.96 Total Assets 685,986,832.84 619,220,350.45 LIABILITIES Current Liabilities 2000:Accounts Payable 4,860,018.94 7,735,939.71 2004:AP-Customer Refunds Clearing 6,029.25 9,169.98 4 CCUA Detailed Balance Sheet 02:24 PM 01/12/2026 Page 2 of 3 Ledger Account Summary Current Year YTD Prior Year YTD 2005:Due to Eagle Harbor 0.00 (163.92) 2011:Procurement Card Payable 115,543.36 54,087.19 2012:Expenses Payable 493.88 331.96 2013:Receipt Accruals (6,253.70) 0 2014:Virtual Card Payable 440.00 354,034.31 2020:Accrued Electric Expense Due 0.00 0.00 2030:Accrued Interest 1,233,544.14 2,275,865.11 2060:Due to Lend a Helping Hand 746.30 836.62 2080:Escheatment Payable 0.00 0 2101:Accrued Sick and Vacation Payable 937,428.43 989,929.27 2102:Payroll Liabilities Payable 10,579.14 (1,894.57) 2109:Employee Fund Withheld 0.00 0.00 2117:Net Payroll Payable 0.00 0.00 2118:Payroll Forward Accrual 732,140.88 644,502.05 2200:Bond Deposits 145,011.96 165,920.42 2205:Subscription Lease Payable-Current 722,238.56 667,785.24 2210:Current Bond Principal Due 10,191,543.67 7,209,488.04 2220:Cleaning Water Deposits 169,196.25 154,866.25 2240:Deferred Reuse Revenue 0.00 0.00 2250:Deferred Revenue Sewer 0.00 0.00 2260:Deferred Revenue Water 0.00 0.00 2280:Florida Unemployment/Abandoned Property 0.00 0.00 2290:JAX Public Service Tax Collected 498.44 343.26 2300:Refundable Development Agreements 9,957.52 9,123.76 2310:Retainage Payable 1,006,363.25 5,708,332.88 2330:W&S Customer Deposits 4,311,186.45 4,184,118.38 2340:Keystone Public Service Tax (2.64) 0.00 2999:AP Conversion Account 0.00 0.00 9999:Cash Conversion Clearing 22,175.33 9,059.26 Total Current Liabilities 24,468,879.41 30,171,675.20 Long-Term Liabilities 2501:2014 DEP Payable 420,535.61 522,165.71 2502:2018 Revenue Bonds Payable DEP_MIDCLAY 9,196,056.14 9,832,048.08 2504:Contra Current Bond Principal (10,191,543.67) (7,209,488.04) 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 0.00 75,000,000.00 2510:2024 Webster Revenue Bond 30,000,000.00 30,000,000.00 2511:Subscription Lease Payable-Long Term 780,069.24 1,502,307.80 2512:2025A Truist Loan& Refinance 55,125,000.00 0 2513:2025B Truist Loan& Refinance 55,410,000.00 0 Total Long-Term Liabilities 201,138,496.32 176,517,278.55 Total Liabilities 225,607,375 73 206,6RR 953_75 FUND BALANCE Retained Earnings Retained Earnings- Unreserved 68,154,059.61 65,273,623.34 Investment in Capital Assets 2710:Grants 28,663,060.30 28,248,778.30 2720:AWS CIAC 11,283,597.27 9,956,366.09 2721:Debt Service Charges 3,101,340.75 2,252,695.49 2722:Fire Capacity Charges 2,348,588.32 2,243,451.82 2723:Sewer Capacity Charges 71,134,261.84 63,491,758.44 2724:Sewer Contributed Assets 160,605,971.42 141,883,819.26 2725:Sewer Main Extension Charge 8,200,342.80 6,673,852.77 2726:Sewer TAP in Charge 2,823,353.40 2,720,215.86 2727:SJRWMD Black Creek CIAC 1,738,583.10 1,604,770.29 2728:Water Capacity Charges 13,200,829.46 12,597,580.92 5 CCUA Detailed Balance Sheet 02:24 PM 01/12/2026 Page 3 of 3 Ledger Account Summary Current Year YTD Prior Year YTD 2729:Water Contributed Assets 82,241,960.84 69,654,389.69 2730:Water Main Extension Charge 4,350,884.68 3,847,133.27 2731:WaterTap in Charge 2,678,538.46 2,571,607.59 Total Investment in Capital Assets 392,371,312.64 347,746,419.79 Total Fund Balance 460,525,372.25 413,020,043.13 Net of Revenues&Fxpenditures (145,915.14) (488,646.43) Total Liabilities&Fund Balance 685,986,83284 619,220,350.45 6 CCUA Income Statement 11:41 AM 01/13/2026 Page 1 of 1 Period: FY2026-Oct Ledger Account Current Year YTD Prior Year YTD Revenue Water Revenues 2,738,767.74 2,430,704.44 Sewer Revenue 3,355,565.96 2,907,027.15 Miscellaneous Revenue 177,339.77 247,013.75 Interest Income 89,986.05 193,669.95 Sale of Assets 44,000.00 0 Construction Income 13,701.30 16,062.25 Total Revenue 6,419,360.82 5,794,477.54 Expenditures Salary&Benefits Salaries 1,416,377.52 1,698,244.39 Benefits 561,675.09 588,138.30 Project Labor Recovery (19,765.68) (21,817.43) Total Salary&Benefits 1,958,286.93 2,264,565.26 General&Administrative Expenditures Bad Debt 1,122.17 359.12 Communications 46,981.58 30,586.40 Due in Lieu of Taxes 274,245.02 240,197.92 Electric& Fuel Expenses 259,720.95 233,043.76 Miscellaneous Expense 34,821.73 56,873.58 Property&Liability Insurance 116,894.28 113,440.45 Professional Services 85,110.76 70,741.58 Sludge Treatment& Disposal 180,930.82 233,761.85 Subcontractors 376,779.02 285,292.06 Supplies 545,949.57 578,408.18 Transportation 100,417.88 98,975.27 Depreciation 1,485,614.77 1,336,264.31 Amortization 171,494.57 171,494.58 Interest Expense 690,519.02 549,871.90 Construction Expense 19,214.29 19,247.75 Debt Issuance Costs 217,172.60 0 Total G&A Expenditures 4,606,989.03 4,018,558.71 Total Expenditrues 6,565,275.96 6,283,123.97 Net of Revenue&Expenditures (145,915.14) (488,646.43) 7 CCUA Statement of Cash Flows 02:27 PM 01/12/2026 Page 1 of 1 Period: FY2026-Oct Current Period LY Current Period Cash Flows from Operating Activities Net cash provided by operating activities 2,589,380.40 (1,223,868.33) Cash Flows from Capital and Related Activities Proceeds from issuance of bonds and loans 34,700,842.39 0 Debt Issuance Costs (217,172.60) 0 Principal paid on long-term debt 834,157.61 0 Interest paid on long-term debt (2,651,028.55) (622,836.46) Payments to acquire and construct plant property (3,376,521.85) (5,515,229.36) Capital contributions 992,849.71 1,181,899.28 Grants 0 0 Net cash used in capital and related financing 30,283,126.71 (4,956,166.54) activities Cash Flows from Investing Activities Purchases of Investments (34,731,446.44) (159,333.03) Sales of investments 3,000,000.00 0 Interest income 89,986.05 193,669.95 Net cash provided by investing activities (31,641,460.39) 34,336.92 Net increase(decrease)in cash and cash equivalents 1,231,046.72 (6,145,697.95) Cash and cash equivalents, beginning of period 47,213,741.19 30,712,383.18 Cash and cash equivalents,end of period 48,444,787 91 24,566,685 23 Reconciliation of operating income to net cash provided by operating activities Cash flows from operating activities Operating income 627,790.43 (132,444.48) Adjustments to reconcile operating income to net cash provided by operating activities: Depreciation Expense 1,659,131.33 1,509,780.88 Changes in assets and liabilities Decrease(Increase) in accounts receivable 70,732.25 (182,253.05) Decrease(Increase) in prepaid items and inventory (945,148.68) (835,444.04) Decrease(Increase) in notes/interest receivable (18,060.24) (3,371.10) Increase(Decrease) in accounts payable 967,725.85 (1,796,024.85) Increase(Decrease) in accrued expenses 219,754.21 210,762.55 Increase(Decrease) in unearned revenue 0 0 Increase(Decrease) in customer deposits 7,455.25 5,125.76 Total adjustments 1,961,589.97 (1,091,423.85) Net cash provided by operating activities 2,589,380.40 (1223,868 33) Supplemental schedule of noncash investing, capital, and financing activities l Utility plant property contributed by developers 4,104,037.77 4,602,688.94 8 Cumulative Cash Flow $140,000,000 $120,000,000 I $100,000,000111 $80,000,000 $60,000,000 $40,000,000 $20,000,000 $0 111:111111 ti) LR 'LD` LP 'tiD` ,LO` 'LP Lb yD '1" 'LD` yD ti0 'L� 'tih ;Lh 'ti5 ti� 'ti�i tih 'ti5 'tip 'tip G � Cep 4\at' Pit' J � �\ � Q � ,' � � (<. `at Pit' aJ 4s �\ 0 44 06 Cash ■Investments 9 CLAY COUNTY UTILITY AUTHORITY CASH AND CASH EQUIVALENTS REPORT As of October 31, 2025 Truist Ameris SBA Investments Total Lend A Helping Hand Fund $16 $16 Operating Accounts ** $12,399,429 $12,399,429 FSA Account $47,486 $47,486 Emergency Accounts $13,377 $13,377 Petty Cash $2,284 $2,284 Total Operating Funds $12,462,577 $12,462,577 Public Funds Now: Water Plant Connection Fund $918,216 * $918,216 R Water Line Connection Fund $118,648 * $118,648 R Sewer Plant Connection Fund $3,421,956 * $3,421,956 R Sewer Lines Connection Fund $572,899 * $572,899 R Alternative Water Supply Fund $2,171,430 * $2,171,430 R Renewal&Replacement Fund $682,396 * $682,396 R LAMPA Funds $14,368,072 $14,368,072 R Truist Investment Account $34,700,842 $34,700,842 Surplus Fund $438,423 $120,923 $123,301 $18,037,228 $18,719,875 Available For Construction $22,692,040 $120,923 $123,301 $52,738,070 $75,674,334 Debt Service Sinking Funds: 2015 Refunding Sinking Fund $6,325,742 * $6,325,742 R DEP Loan Debt Service Sinking Acct $61,030 * $61,030 R 2018 Bond Sinking Fund $236,141 * $236,141 R Debt Stabilization and Reserve Account_Restricted $1,500,231 $1,500,231 R Letter of Credit_Financial Responsible Officer $103,738 $103,738 R Customer Deposits&Self Insurance Fund Customer Deposits $4,294,049 $4,294,049 R Self Insurance Fund Sewage Backups $500,000 $500,000 Unemployment $25,000 $25,000 TOTAL Funds $8,226,883 $4,819,049 - - $13,045,931 TOTAL CASH&CASH EQUIVALENTS $43,381,515 $4,939,972 $123,301 $52,738,070 $101,182,858 Investment Accounts Maturity Date Balance APY US Bank Various $18,037,228 2.20% $18,037,228 * BB&T Public Funds Money Checking Accounts $16,008,690 0.25% BB&T Public Funds Money Checking Accounts $12,399,429 1.80% BB&T Public Funds Money Checking Accounts $14,368,072 2.00% Ameris Public Funds Money Checking Accounts $4,939,972 1.10% SBA $123,301 4.39% Construction Balance $75,674,334 Operating Cash $10,399,429 Available Construction Balance: $86,073,763 "R"indicates fund is Restricted by Bond Resolution,Enabling Legislation or Board Resolution. Section B Printed 1/12/2026 CLAY COUNTY UTILITY AUTHORITY BUDGET REPORTS FISCAL YEAR 2025/2026 Section C CCUA Operating Budget Report 03:00 PM 01/12/2026 Page 1 of 1 Organization: Fund: General Fund Plan Structure:Adopted Budget by Period Time Period: Current Year Period: FY2026-Oct Ledger Account Budget Current Year YTD Available Balance % Budget Used Operating Revenues Water Revenues Water Base Charges 10,644,488.00 881,066.25 9,763,421.75 8.28% Water Use Charges 13,466,263.00 1,167,536.69 12,298,726.31 8.67% Reuse Water Base Charges 4,618,020.00 400,446.83 4,217,573.17 8.67% Reuse Water Use Charges 3,574,974.00 289,717.97 3,285,256.03 8.10% Total Water Revenues 32,303,745.00 2,738,767.74 29,564,977.26 8.48% Sewer Revenues Sewer Base Charges 21,808,265.00 1,851,673.61 19,956,591.39 8.49% Sewer Use Charges 18,000,788.00 1,503,892.35 16,496,895.65 8.35% Total Sewer Revenues 39,809,053.00 3,355,565.96 36,453,487.04 8.43% Miscellaneous Revenue 2,045,470.65 177,339.77 1,868,130.88 8.67% Total Operating Revenues 74,158,268.65 6,271,673.47 67,886,595.18 8.46% Interest Income 1,055,136.00 89,986.05 965,149.95 8.53% Operating Expenses Salaries&Wages 16,335,025.16 1,416,377.52 14,918,647.64 8.67% Employee Benefits 6,088,082.74 561,675.09 5,526,407.65 9.23% Project Labor Recovery 0 (19,765.68) 19,765.68 0.00% Bad Debt 30,000.00 1,122.17 28,877.83 3.74% Communications 573,389.00 46,981.58 526,407.42 8.19% Due in Lieu of Taxes 3,245,076.00 274,245.02 2,970,830.98 8.45% Electric& Fuel Expenses 3,362,001.00 259,720.95 3,102,280.05 7.73% Miscellaneous Expense 372,761.00 34,821.73 337,939.27 9.34% Property&Liability Insurance 1,750,000.00 116,894.28 1,633,105.72 6.68% Professional Services 1,375,854.62 85,110.76 1,290,743.86 6.19% Sludge Treatment& Disposal 3,203,200.00 180,930.82 3,022,269.18 5.65% Subcontractors 4,548,946.13 376,779.02 4,172,167.11 8.28% Supplies 7,771,976.32 545,949.57 7,226,026.75 7.02% Transportation 924,764.00 100,417.88 824,346.12 10.86% Contingency 1,504,528.00 0 1,504,528.00 0.00% Total Operating Expenses 51,085,603.97 3,981,260.71 47,104,343.26 7.79% Non-Operating Expenses Depreciation 16,345,411.00 1,485,614.77 14,859,796.23 9.09% Amortization 0 171,494.57 (171,494.57) 0.00% Interest Expense 4,277,639.00 690,519.02 3,587,119.98 16.14% Sale of Assets 0 44,000.00 (44,000.00) 0.00% Debt Issuance Costs 0 217,172.60 (217,172.60) 0.00% Total Non-Operating Expenses 20,623,050.00 2,520,800.96 18,102,249.04 12.22% Construction Income 332,668.00 13,701.30 318,966.70 4.12% Construction Expense 331,303.62 19,214.29 312,089.33 5.80% Net of Revenue&Fxpenditures 3,506,115 06 (145,915 14) 3,652,030 20 (4 16%) 12 CCUA Operating Expense Report 04:13 PM 01/12/2026 Page 1 of 2 Organization: Fund: General Fund Plan Structure:Adopted Budget by Period Time Period: Current Year Period: FY2026-Oct Ledger Account Budget Current Year YTD Available Balance % Budget Used SALARIES&WAGES Accrued wages 0 57,158.27 (57,158.27) 0.00% Emergency Pay 0 0.00 0.00 0.00% Overtime Wages 610,695.25 58,614.65 552,080.60 9.60% Wages Salary 15,724,329.91 1,287,137.26 14,437,192.65 8.19% SUBTOTAL 16,335,025.16 1,402,910.18 14,932,114.98 8.59% EMPLOYEE BENEFITS Employee Health and Life Insurance 2,980,807.91 286,197.28 2,694,610.63 9.60% Employee Retirement and Benefits 1,565,337.52 134,274.56 1,431,062.96 8.58% Employer Fica Payroll Taxes 1,203,652.92 98,799.62 1,104,853.30 8.21% Wellness 50,000.00 13,704.61 36,295.39 27.41% Workers Comp Insurance 288,284.39 22,400.68 265,883.71 7.77% SUBTOTAL 6,088,082.74 555,376.75 5,532,705.99 9.12% BAD DEBT Bad Debt Expense 30,000.00 1,122.17 28,877.83 3.74% SUBTOTAL 30,000.00 1,122.17 28,877.83 3.74% COMMUNICATIONS Communication Expenses 573,389.00 46,981.58 526,407.42 8.19% SUBTOTAL 573,389.00 46,981.58 526,407.42 8.19% CONTINGENCY Contingency 1,504,528.00 0 1,504,528.00 0.00% SUBTOTAL 1,504,528.00 0 1,504,528.00 0.00% DUE IN LIEU OF TAXES Due in Lieu of Taxes 3,245,076.00 274,245.02 2,970,830.98 8.45% SUBTOTAL 3,245,076.00 274,245.02 2,970,830.98 8.45% ELECTRIC&FUEL EXPENSES Electric and Fuel 3,362,001.00 259,720.95 3,102,280.05 7.73% SUBTOTAL 3,362,001.00 259,720.95 3,102,280.05 7.73% MISCELLANEOUS EXPENSE Advertising Expense 27,160.00 597.52 26,562.48 2.20% Bank Fees 18,000.00 444.68 17,555.32 2.47% Miscellaneous Expense 300,561.00 33,740.53 266,820.47 11.23% Rental Expense 27,040.00 39.00 27,001.00 0.14% SUBTOTAL 372,761.00 34,821.73 337,939.27 9.34% PROPERTY&LIABILITY INSURANCE Property Insurance 1,750,000.00 116,894.28 1,633,105.72 6.68% SUBTOTAL 1,750,000.00 116,894.28 1,633,105.72 6.68% PROFESSIONAL SERVICES Accounting Audit Expense 35,500.00 10,000.00 25,500.00 28.17% Employee Training and Travel 528,049.50 34,371.33 493,678.17 6.51% Engineering Expense 335,000.00 19,058.94 315,941.06 5.69% Legal Expenses 417,062.00 17,377.41 399,684.59 4.17% Salaries for Board Members 60,243.12 4,303.08 55,940.04 7.14% SUBTOTAL 1,375,854.62 85,110.76 1,290,743.86 6.19% SLUDGE TREATMENT&DISPOSAL Sludge Removal 2,532,000.00 142,073.32 2,389,926.68 5.61% Sludge Treatment 671,200.00 38,857.50 632,342.50 5.79% SUBTOTAL 3,203,200.00 180,930.82 3,022,269.18 5.65% SUBCONTRACTORS Subcontractors 3,913,481.13 326,673.57 3,586,807.56 8.35% 13 CCUA Operating Expense Report 04:13 PM 01/12/2026 Page 2 of 2 Ledger Account Budget Current Year YTD Available Balance % Budget Used Subcontractors Testing 466,865.00 41,841.04 425,023.96 8.96% Trash Service 168,600.00 8,264.41 160,335.59 4.90% SUBTOTAL 4,548,946.13 376,779.02 4,172,167.11 8.28% SUPPLIES Administration Software 41,800.00 0 41,800.00 0.00% Chemicals 1,993,260.00 151,069.76 1,842,190.24 7.58% Furniture 11,900.00 1,192.98 10,707.02 10.03% Inventory 0 29,011.62 (29,011.62) 0.00% Software 1,318,914.33 104,427.04 1,214,487.29 7.92% Supplies Field 3,854,234.99 215,553.15 3,638,681.84 5.59% Supplies Office 551,867.00 44,695.02 507,171.98 8.10% SUBTOTAL 7,771,976.32 545,949.57 7,226,026.75 7.02% TRANSPORTATION Fleet Repair and Maintenance 260,000.00 45,729.59 214,270.41 17.59% Transportation Expenses 664,764.00 54,688.29 610,075.71 8.23% SUBTOTAL 924,764.00 100,417.88 824,346.12 10.86% Total Operating Expenses 51,085,603.97 3,981,260.71 47,104,343.26 7.79% 14 CLAY COUNTY UTILITY AUTHORITY CIAC REPORTS FISCAL YEAR 2025/2026 Section D CCUA CIAC Report 04:14 PM 01/12/2026 Page 1 of 1 Period: FY2026-Oct Ledger Account Beginning Year Balance Activity for the Month Year To Date Ending Balance Contributions in Aid of Construction Grants 28,663,060.30 0 0 28,663,060.30 Water Capacity Charges 13,131,609.55 69,219.91 69,219.91 13,200,829.46 Sewer Capacity Charges 70,517,171.71 617,090.13 617,090.13 71,134,261.84 Fire Capacity Charges 2,332,778.32 15,810.00 15,810.00 2,348,588.32 Alternative Water Supply Charge 11,156,088.73 127,508.54 127,508.54 11,283,597.27 SJRWMD Black Creek Charge 1,723,435.75 15,147.35 15,147.35 1,738,583.10 Debt Service Charge 3,053,044.12 48,296.63 48,296.63 3,101,340.75 Water Tap-In Charge 2,664,541.11 13,997.35 13,997.35 2,678,538.46 Sewer Tap-In Charge 2,809,192.98 14,160.42 14,160.42 2,823,353.40 Water Main Extension Charge 4,325,507.93 25,376.75 25,376.75 4,350,884.68 Sewer Main Extension Charge 8,154,100.17 46,242.63 46,242.63 8,200,342.80 Water Contributed Assets 80,707,239.79 1,534,721.05 1,534,721.05 82,241,960.84 Sewer Contributed Assets 158,036,654.70 2,569,316.72 2,569,316.72 160,605,971.42 Total Contributions in Aid of 387,274,425.16 5,096,887.48 5,096,887.48 392,371,312.64 Construction 16 CLAY COUNTY UTILITY AUTHORITY 2025/2026 Alternative Water Supply Surcharges Beginning October November December January February March April May June July August September Balance Established 10/1/2015 Balance 2025 2025 2025 2026 2026 2026 2026 2026 2026 2026 2026 2026 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 6,224,650.81 78,858.43 6,303,509.24 New Development: - Total Expenditures 9,132,736.42 78,858.43 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 9,211,594.85 Existing Customers: Revenue: Surcharge Fund(Existing Customers) 6,367,280.42 67,962.54 6,435,242.96 Connection Charge Fund(Growth) 4,786,982.30 41,667.18 4,828,649.48 Interest Income 40,273.79 40,273.79 Total Revenue 11,194,536.51 109,629.72 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 11,304,166.23 Balance 2,061,800.09 30,771.29 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 2,092,571.38 Cash Balance 2,171,429.81 Done in following Month: Less Construction Costs transferred after month close (78,858.43) J/E-Adjustment True Up for Move-Ins/Move-Outs J/E-Interfund Transfer 2,092,571.38 Page D-1a 17 CLAY COUNTY UTILITY AUTHORITY CAPITAL PROJECT BUDGET REPORT FISCAL YEAR 2025/2026 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 10/31/25 Balances To Fund Amendments 2025/2026 (RENEWAL,REPLACEMENT&BETTERMENT a Departmental Capital 100 1,277,571.48 1,597,892.00 2,875,463.48 274,478.44 2,600,985.04 2,875,463.48 Upgrade Lift station 9-Meadowbrook 755 108,077.74 108,077.74 108,077.74 108,077.74 Well Monitoring Not Started 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 7,901,771.48 978,228.52 8,880,000.00 Liftstafion#2-Doctor's lake-Forcemain(Prey LS2&3 Upgrade) 21016RR 2,343,063.32 2,343,063.32 5,179,036.97 (2,835,973.65) 2,343,063.32 Ridaught WWTP Upgrades(Install Micro-screen,Grit Removal Equipment,and Influent,Rehabilitiation of Clarifier No.2) 21019RR 4,099,440.34 4,099,440.34 4,099,440.34 0.00 4,099,440.34 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 6,626,443.00 6,626,443.00 577,090.01 6,049,352.99 6,626,443.00 Lift Station#4 Upgrades 22008RR 1,000,000.00 1,000,000.00 62,503.91 937,496.09 1,000,000.00 Lift Station#62 and#67-Rehabilitation 22009RR 1,600,000.00 1,600,000.00 76,869.25 1,523,130.75 1,600,000.00 Miller WRF Electrical Upgrades&WWTP Upgrades 23004RR 236,005.00 236,005.00 230,219.86 5,785.14 236,005.00 Spencers WTP-Ground Storage&High Service Pump&Electrical Upgrades 23005RR 6,066,018.32 6,066,018.32 300,774.82 5,765,243.50 6,066,018.32 Pace Island WTP Electrical Upgrades Not Started 0.00 0.00 0.00 Fleming Oaks WTP Electrical Upgrades 23007RR 442,107.00 442,107.00 119,113.39 322,993.61 442,107.00 SCADA System 23008RR 2,030,000.00 1,000,000.00 3,030,000.00 416,504.03 2,613,495.97 3,030,000.00 Fleming island WRF electrical upgrades Nault upgrades 23009RR 2,082,361.00 2,082,361.00 279,125.39 1,803,235.61 2,082,361.00 Upgrade Lift Stations 11,41,69,51 23012RR 1,567,861.21 1,567,861.21 262,167.18 1,305,694.03 1,567,861.21 Sandridge Road widening from Henley to CR 209 and ForceMain Extension 23015SL 2,040,000.00 2,040,000.00 2,022,247.37 17,752.63 2,040,000.00 Gravity Sewer Lining Not Started 0.00 1,000,000.00 1,000,000.00 1,000,000.00 1,000,000.00 Keystone Heights-Lakeside Street/Hilltop Street Water Main Rehabilitation 23024RR 241,415.45 241,415.45 241,415.45 0.00 241,415.45 Ravines Off-Site Mains-Middleburg W&S Extensions Not Stared 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 25017RR 400,000.00 100,000.00 500,000.00 131,586.39 368,413.61 500,000.00 Keystone Heights High School WM relocation Not Started 143,000.00 143,000.00 (143,000.00) 0.00 0.00 1 0.00 Plant Meters Retrofits Not Started 12,145.04 75,000.00 87,145.04 87,145.04 87,145.04 Ili and Gate Valve replacement Not Started 313,739.10 150,000.00 463,739.10 463,739.10 463,739.10 Potable and Reclaimed Water Meter andbacldlow device replacement 23003RR 1,762,010.49 1,700,000.00 3,462,010.49 11,291.73 3,450,718.76 3,462,010.49 Lake Asbury WM Improvements(602 Lake Asbury Road&Aldersgate St) 23030RR 750,000.00 750,000.00 558,863.93 191,136.07 750,000.00 Keystone Wastewater Treatment Plant-Phase II Construction 24007SP 952,620.80 1,702,400.00 2,655,020.80 557,422.84 2,097,597.96 2,655,020.80 Upgrade Lift Station 20 24003RR 1,198,313.59 305,324.61 1,503,638.20 108,672.00 1,394,966.20 1,503,638.20 Upgrade Lift Station 20&56 Not Started 375,000.00 375,000.00 0.00 375,000.00 375,000.00 Plant Generators 25016RR 1,000,000.00 500,000.00 1,500,000.00 165,644.00 1,334,356.00 1,500,000.00 Miller St.WWTP Upgrades Influent Structure,Septage station&Electrical upgrades Not Stared 3,100,393.00 3,100,393.00 3,100,393.00 3,100,393.00 New Lift Station Generators 25014RR 1,043,891.24 1,043,891.24 561,600.99 482,290.25 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 Oakleaf WTP Electrical Upgrades Not Started 0.00 0.00 0.00 0.00 Server Lifecycle Replacement 25012RR 2,018,219.00 2,018,219.00 2,018,219.00 0.00 2,018,219.00 Upgrade Lift Station 98 Not Started 0.00 0.00 0.00 0.00 Upgrade Lift Station 111 Not Started 0.00 0.00 0.00 0.00 GST&Hydro Repairs Not Started 225,000.00 225,000.00 225,000.00 225,000.00 BCR Upgrades 24019RR 426,400.00 426,400.00 311,725.00 114,675.00 426,400.00 New Meter&MXU Install Not Stared 630,000.00 545,000.00 1,175,000.00 1,175,000.00 1,175,000.00 Well Pumps 4 Ea Not Started 120,000.00 225,000.00 345,000.00 345,000.00 345,000.00 Check Valves Not Started 12,000.00 12,000.00 12,000.00 12,000.00 FDOT Blanding Blvd&Wells Rd Intersection Utility Relocation 24022WL 150,000.00 150,000.00 99,359.50 50,640.50 150,000.00 Fence Replacement at WTP's Not Started 0.00 395,000.00 395,000.00 395,000.00 395,000.00 Admin Bldg Roof Not Started 0.00 400,000.00 400,000.00 400,000.00 400,000.00 Filter Repairs at WRF's Not Started 0.00 650,000.00 650,000.00 650,000.00 650,000.00 Chlorine Building Rehab Not Started 0.00 200,000.00 200,000.00 200,000.00 200,000.00 CAI-Water Treatment Plants Not Started 0.00 1,157,200.00 1,157,200.00 1,157,200.00 1,157,200.00 CM-Water Reclamation Facilities Not Started 0.00 1,529,000.00 1,529,000.00 1,529,000.00 1,529,000.00 CM-Ground Storage Tanks Not Started 0.00 82,500.00 82,500.00 82,500.00 82,500.00 CAI-Lift Stations Not Started 0.00 2,282,500.00 2,282,500.00 2,282,500.00 2,282,500.00 CAI-Generators Not Started 0.00 0.00 0.00 0.00 (SYSTEM EXPANSION I = Meadow Lake WTP-New Ground Storage Tank and Electrical Service upgrade 00983 WP 3,149,124.00 3,149,124.00 (3,149,124.00) 0.00 1 0.00 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 3,975,309.36 3,975,309.36 553,330.65 3,421,978.71 3,975,309.36 ^n X:\Finance\Controllers Folder\Monthly Financial\Monthly Construction Reports\2025-2026\CIP_2026_Oct Page l of 2 I J 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 10/31/25 Balances To Fund Amendments 2025/2026 Peter's Creek Land Acquisition Not Started 2,500,000.00 2,500,000.00 0.00 2,500,000.00 2,500,000.00 CCUA Administrative Building Phase I 21013AD 5,525,089.00 5,525,089.00 5,310,624.36 214,464.64 5,525,089.00 Phase LB Admin Building Not Started 0.00 0.00 0.00 0.00 0.00 Governor's Park WTP Design and Build 21026WP 10,000,000.00 10,000,000.00 9,685,461.67 314,538.33 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 88,344,258.08 88,344,258.08 88,251,750.71 92,507.37 88,344,258.08 CCUA North Campus Driveway 22010AD 1,056,341.00 1,056,341.00 848,571.19 207,769.81 1,056,341.00 LAMPA(Freehold) 25001WL 9,238,409.00 9,238,409.00 7,987,604.31 1,250,804.69 9,238,409.00 LAMPA Pipeline(Red Line) 22016WL 6,016,964.95 6,016,964.95 64,317.36 5,952,647.59 6,016,964.95 Knight Boxx/Old Jennings Force Main Extension and Lift Station 56 23019SL 2,483,432.16 2,483,432.16 215,837.57 2,267,594.59 2,483,432.16 16-inch WM Atlantis to Kindlewood(Challenger Dr WM Extension) 25008WL 680,000.00 562,000.00 1,242,000.00 97,235.78 1,144,764.22 1,242,000.00 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 1,907,981.17 98,898.30 2,006,879.47 CR 220 widening Baxley to Henley Rd 24018RR 774,000.00 774,000.00 82,159.04 691,840.96 774,000.00 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 78,119.83 843,880.17 922,000.00 CR220 Qradrantln5erseo6on 24009RR 578,000.00 153,000.00 731,000.00 3,326.68 727,673.32 731,000.00 4in FM Extension 2486 Blanding Blvd 25011SL 11,000.00 11,000.00 1,199.00 9,801.00 11,000.00 InSll Projects Not Started 1,461,678.98 100,000.00 1,561,678.98 1,561,678.98 1,561,678.98 Well Rehab 25015RR 300,000.00 150,000.00 450,000.00 165,350.00 284,650.00 450,000.00 Lead&Copper GSP replacement Not Started 120,000.00 60,000.00 180,000.00 180,000.00 180,000.00 Chemical tanks 25009RR 200,000.00 50,000.00 250,000.00 32,500.10 217,499.90 250,000.00 Facility Roof Repairs Not Started 200,000.00 200,000.00 200,000.00 200,000.00 RWOP Tank 1 Spencer's RWF Storage Tank(1.1MG) Not Started 0.00 0.00 0.00 0.00 RWOP Tank 2 Ridaught RWF Storage Tank(0.75MG) Not Started 0.00 0.00 0.00 0.00 RWOP WRF Automation Not Started 0.00 758,000.00 758,000.00 758,000.00 758,000.00 RWOP Central Control Not Started 0.00 182,000.00 182,000.00 182,000.00 182,000.00 RWOP Transmission Mains Combined Not Started 0.00 3,100,000.00 3,100,000.00 3,100,000.00 3,100,000.00 -Reclaimed Water SCADA Not Started 0.00 0.00 0.00 0.00 Evaluate replacement of 16"AC Pipe by Orange Park mall Not Started 222,000.00 222,000.00 222,000.00 222,000.00 Fleming BTU#1 Rehab design and construction 24016RR 1,150,000.00 1,150,000.00 480,833.95 669,166.05 1,150,000.00 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 24010RR 2,866,064.24 2,866,064.24 144,361.87 2,721,702.37 2,866,064.24 Commercial Meter Change outs Not Started 0.00 75,000.00 75,000.00 0.00 75,000.00 75,000.00 12-inch Wm Keystone RV to Geneva lakes WTP 24011 WP 2,300,000.00 2,300,000.00 72,645.00 2,227,355.00 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 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 305,275.00 305,275.00 57,079.88 248,195.12 305,275.00 RaceTrac,Inc. Not Started 0.00 39,755.50 39,755.50 39,755.50 39,755.50 Aileron Middleburg,LL-C Not Started 0.00 184,640.00 184,640.00 184,640.00 184,640.00 Russell Road-Russell Retreat to Anabelle Island Not Started 725,000.00 725,000.00 725,000.00 725,000.00 Batton Lakes RV Resort FM Not Started 130,000.00 130,000.00 130,000.00 130,000.00 Bella Lago Phase 2 WM&RM Not Started 265,000.00 265,000.00 265,000.00 265,000.00 Highland Park FM Not Started 230,000.00 230,000.00 230,000.00 230,000.00 IALTERNATIVE WATER SUPPLY = _ Purified Water Pilot Study 20022WL 7,199,000.00 7,199,000.00 6,303,509.24 895,490.76 7,199,000.00 Onsite Stormwater Harvesting Not Started 0.00 0.00 0.00 0.00 Public Access Reuse Storage-Oakleaf(0.75 MG GST) Not Started 0.00 0.00 0.00 0.00 Public Access Reuse Storage-Mid Clay(0.5 MG GST) Not Started 0.00 2,268,000.00 2,268,000.00 2,268,000.00 2,268,000.00 Public Access Reuse Storage-Saratoga(0.75 MG GST) Not Started 0.00 0.00 0.00 0.00 Public Access Reuse Storage-Old Jennings(0.75 MG GST) 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) 0.00 1 0.00 Subtotals 216,020,116.90 23,279,212.11 239,299,329.01 (5,114,624.00) 149,189,748.53 84,994,956.48 234,184,705.01 Contingency 1,945,240.01 1,945,240.01 5,114,624.00 1 7,059,864.01 TOTAL CAPITAL EXPENDITURES 241,244,569.02 0.00 241,244,569.02 Construction In Progress 239,299,329.01 149,189,748.53 Not Started 29,349,788.20 Completed Jobs 0.00 Started 211,894,780.82 Funds Spent @ 10/31/25 149,189,748.53 241,244,569.02 20 X:\Finance\Controllers Folder\Monthly Financial\Monthly Construction Reports\2025-2026\CIP_2026_Oct Page 2 of 2 CLAY COUNTY UTILITY AUTHORITY OPERATING DETAIL BY MONTH FISCAL YEAR 2025/2026 Section F 21 CCUA Operating Revenue Budget Report 04:16 PM 01/12/2026 Page 1 of 1 Organization: Fund: General Fund Plan Structure:Adopted Budget by Period Time Period: Current Year Period: FY2026-Oct Revenue by Category FY2026-Sep(YE_Sep) Current Month Current Year YTD % Budget Budget Used Water Base Charges Commercial Potable Irrigation Base 345,884.00 22,668.37 22,668.37 6.55% General Service Water Base 1,676,004.00 132,818.68 132,818.68 7.92% Residential Water Base Charges 8,622,600.00 725,579.20 725,579.20 8.41% SUBTOTAL 10,644,488.00 881,066.25 881,066.25 8.28% Water Usage Charges Commercial Potable Irrigation Usage 728,927.00 100,483.76 100,483.76 13.79% Commercial Water Usage 3,048,856.00 216,874.17 216,874.17 7.11% Residential Water Usage 9,688,480.00 850,178.76 850,178.76 8.78% SUBTOTAL 13,466,263.00 1,167,536.69 1,167,536.69 8.67% Reuse Base Charges Reuse Commercial Base 409,386.00 39,015.49 39,015.49 9.53% Reuse Residential Base 4,208,634.00 361,431.34 361,431.34 8.59% SUBTOTAL 4,618,020.00 400,446.83 400,446.83 8.67% Reuse Usage Charges Crossings Reclaimed Water Charges 160,243.00 17,420.01 17,420.01 10.87% Reuse Commercial Usage 646,549.00 55,493.66 55,493.66 8.58% Reuse Residential Usage 2,768,182.00 216,804.30 216,804.30 7.83% SUBTOTAL 3,574,974.00 289,717.97 289,717.97 8.10% Total Water Revenues 32,303,745.00 2,738,767.74 2,738,767.74 8.48% Sewer Base Charges General Service Sewer Base 3,071,950.00 283,382.89 283,382.89 9.22% Residential Sewer Base Charge 18,736,315.00 1,568,290.72 1,568,290.72 8.37% SUBTOTAL 21,808,265.00 1,851,673.61 1,851,673.61 8.49% Sewer Usage Charges General Service Sewer Usage 4,706,584.00 429,037.86 429,037.86 9.12% Portalet Sewage Revenue 187,200.00 21,865.50 21,865.50 11.68% Residential Sewer Usage Charge 13,107,004.00 1,052,988.99 1,052,988.99 8.03% SUBTOTAL 18,000,788.00 1,503,892.35 1,503,892.35 8.35% Total Sewer Revenues 39,809,053.00 3,355,565.96 3,355,565.96 8.43% Total Base&Usage Charges 72,112.798.00 6.094.333.70 6.094.333.70 8.45% Miscellaneous Revenue Asbuilt Drawing Revenue 37,044.43 9,787.95 9,787.95 26.42% Cash Over/Short 0 1.20 1.20 0.00% Guaranteed Revenue 5,500.00 459.00 459.00 8.35% Meter Installation Fee 795,720.00 70,938.17 70,938.17 8.92% Miscellaneous Repair Charges 9,727.43 0 0 0.00% Miscellaneous Revenue 155,000.00 3,343.46 3,343.46 2.16% Miscellaneous Service Charge 303,447.56 31,867.54 31,867.54 10.50% New Construction Inspection Charge 133,906.14 6,853.95 6,853.95 5.12% New Customer Service Charge 254,111.00 24,960.00 24,960.00 9.82% Plan Review Charge 36,379.68 4,011.50 4,011.50 11.03% Returned Check Service Charge 59,220.78 3,960.00 3,960.00 6.69% Trip Service Charge 239,693.63 20,374.00 20,374.00 8.50% Water-Sewer Line Permitting Revenue 15,720.00 783.00 783.00 4.98% SUBTOTAL 2,045,470.65 177,339.77 177,339.77 8.67% Total OpArating RAvA.nl1As 74,158268 65 6271,673 47 6271,673 47 8 46% 22 Budgeted vs. Actual - Base & Use Charges, Total 40,000,000 35,000,000 30,000,000 25,000,000 20,000,000 15,000,000 --- 10,000,000 5,000,000 0 October November December January February March April May June July August September Actual Base Charges Actual Use Charges ♦Budgeted Base Charges Budgeted Use Charges 23 Operating Revenue $8,000,000 $7,000,000 — $6,000,000 � � • $5,000,000 $4,000,000 $3,000,000 $2,000,000 $1,000,000 $0 October November December January February March April May June July August September Actual Optg Rev ��Prior Year Optg Rev Budgeted Optg Rev 24 Operating Net Income $4,000,000 $3,500,000 $3,000,000 $2,500,000 $2,000,000 $1,500,000 $1,000,000 $500,000 $0 October November December January February March April May June July August September Actual Net Income - Prior Year Net Income -Budgeted Net Income 25 CLAY COUNTY UTILITY AUTHORITY OTHER REPORTS FISCAL YEAR 2025/2026 Section G 26 CCUA Construction Department Report 04:17 PM 01/12/2026 Page 1 of 1 Organization: Fund: General Fund Plan Structure:Adopted Budget by Period Time Period: Current Year Period: FY2026-Oct Ledger Account Budget Current Month Current Year YTD Available Balance %Budget Used INTERNAL BILLINGS TOTAL INTERNAL BILLINGS 332,668.00 13,701.30 13,701.30 318,966.70 4.12% SALARIES&WAGES Wages Hourly 0 6,017.44 6,017.44 (6,017.44) 0.00% Wages Salary 99,355.32 0 0 99,355.32 0.00% SUBTOTAL 99,355.32 6,017.44 6,017.44 93,337.88 6.06% EMPLOYEE BENEFITS Employee Health and Life Insurance 20,297.99 1,257.33 1,257.33 19,040.66 6.19% Employee Retirement and Benefits 9,935.53 601.75 601.75 9,333.78 6.06% Employer Fica Payroll Taxes 7,600.68 437.27 437.27 7,163.41 5.75% Workers Comp Insurance 2,764.10 160.16 160.16 2,603.94 5.79% SUBTOTAL 40,598.30 2,456.51 2,456.51 38,141.79 6.05% OTHER EXPENSES Construction R&R(Depreciation) 24,264.00 2,021.99 2,021.99 22,242.01 8.33% Contingency 27,913.00 0 0 27,913.00 0.00% Employee Training and Travel 473.00 0 0 473.00 0.00% Equipment Repair and Maintenance 10,000.00 0 0 10,000.00 0.00% Property Insurance-Construction 92,000.00 7,461.34 7,461.34 84,538.66 8.11% Supplies Field 0 1,257.01 1,257.01 (1,257.01) 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 191,350.00 10,740.34 10,740.34 180,609.66 5.61% Total Revenue 332,668.00 13,701.30 13,701.30 318,966.70 4.12% Total Expenses 331,303.62 19,214.29 19,214.29 (312,089.33) 5.80% Net of Revenue&Fxpenditiirec 1,364.38 (5.512.991 (Al 6,877.37 (404 07%1 27