HomeMy WebLinkAbout09.c EDB 2025 December Board Financial Package (CONIIMDcl.
COUN 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
AUTt{9- www.clayutility.org long-term value for
our ratepayers.
February 6, 2026
To: Board of Supervisors
From: Karen Osborne
Re: December 2025 Financial Package
I have enclosed the following financial information:
A) Comparative Financial Statements for the three months of fiscal years 2025/2026 and 2024/2025.
Comparative Balance Sheet
Revenue & Expenditure Report
Cash-flow Statement
B) Cash &Cash Equivalents Report as of December 31, 2025
C) Budget Reports for the three months 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 December 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$572,758 (10%) over budget due to an unfavorable revenue and favorable expense variance.
Operating revenue is$487,923 (3%) under budget and Operating expenses are$1,060,681 (8%) under budget.
Itemized operating expense variances are in Section C.
We gained 226 active (Residential 230, General Service -4)water accounts and 233 active sewer(Residential 239,
General Service-6) accounts for the fiscal year 2025/2026 as compared to an increase of 337 active water accounts
and an increase of 331 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 02:34 PM
02/06/2026
Page 1 of 1
Period: FY2026- Dec
Ledger Account Summary Current Year YTD Prior Year YTD
Assets
Cash 49,000,887.93 23,074,685.02
Investments 48,069,182.24 50,994,720.17
Accounts Receivable 5,670,437.92 5,915,133.24
Current Receivables 52,842.34 79,691.26
Other Current Assets 1,684,865.13 1,486,895.85
Inventory 2,516,834.64 1,183,749.55
Net Fixed Assets 425,087,602.95 392,712,042.01
Construction in Progress 151,048,863.26 150,935,828.69
Other Long-Term Assets 303,436.06 305,395.52
Deferred Outflow of Resources 1,869,338.47 1,245,618.12
Total Assets 685,304,290.94 627,933,759.43
Liabilities
Current Liabilities 20,834,743.83 26,701,633.08
Long-Term Liabilities 197,770,575.10 173,239,760.85
Total Liabilities 218,605,318.93 199,941,393.93
Fund Balance
Retained Earnings- Unreserved 68,154,059.61 65,273,623.34
Investment in Capital Assets 398,978,216.44 363,204,306.28
Total Fund Balance 467,132,276.05 428,477,929.62
Net of Revenues&Expenditures (433,304.04) (485,564.12)
Total Liabilities&Fund Balance 685,304,290.94 627,933,759.43
3
CCUA Detailed Balance Sheet 02:36 PM
02/06/2026
Page 1 of 3
Period: FY2026- Dec
Ledger Account Summary Current Year YTD Prior Year YTD
ASSETS
Cash
1000:Cash 48,998,603.51 23,071,244.59
1015:Cash in Transit 0.00 520.67
1016:Cash in Transit-Billing 0.00 0.00
1050:Petty Cash 2,284.42 2,919.76
Total Cash 49,000,887.93 23,074,685.02
Investments
1500:Investments 16,079,422.56 30,176,392.94
1501:Truist Investment Account 31,989,759.68 0.00
1502:Investments- LAMPA 0 20,818,327.23
Total Investments 48,069,182.24 50,994,720.17
Accounts Receivable
1100:Accounts Receivable W&S Cust 1,513,637.33 1,257,905.63
1101:Unbilled Receivables 4,445,240.16 4,911,380.08
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 54,804.75 60,160.97
1105:Accounts Receivable Clearing Account 0.00 2,598.48
1150:Allowance for Doubtful Accounts (343,244.32) (316,911.92)
Total Accounts Receivable 5,670,437.92 5,915,133.24
Current Receivables
1620:Unused Postage 48,221.42 48,201.50
1630:Loans To Customers 4,620.92 31,489.76
Total Current Receivables 52,842.34 79,691.26
Other Current Assets
1160:Interest Receivable 117,211.20 149,964.58
1170:Prepaid Assets 1,567,653.93 1,336,931.27
Total Other Current Assets 1,684,865.13 1,486,895.85
Inventory
1600:Inventory 1,023,067.58 0.00
1601:Meter Inventory 1,493,767.06 1,183,749.55
Total Inventory 2,516,834.64 1,183,749.55
Fixed Assets
1700:Buildings 24,697,584.30 21,586,126.19
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 617,844,896.61 570,199,811.84
1740:Subscription Based Asset 6,778,764.26 6,778,764.26
1790:Accumulated Depreciation (233,473,035.11) (217,124,011.32)
1791:Accumulated Amortization (3,752,737.59) (1,694,802.73)
Total Net Fixed Assets 425,087,602.95 392,712,042.01
Construction in Progress
Total Construction in Progress 151,048,863.26 150,935,828.69
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 1,869,338.47 1,245,618.12
Total Assets 685,304290.94 627,933,759.43
LIABILITIES
Current Liabilities
2000:Accounts Payable 4,144,846.96 6,705,124.76
2004:AP-Customer Refunds Clearing 23,668.35 14,839.32
4
CCUA Detailed Balance Sheet 02:36 PM
02/06/2026
Page 2 of 3
Ledger Account Summary Current Year YTD Prior Year YTD
2005:Due to Eagle Harbor 0.00 (329.61)
2011:Procurement Card Payable 136,917.70 46,606.37
2012:Expenses Payable 710.89 400.69
2013:Receipt Accruals (6,167.15) 0
2014:Virtual Card Payable 440.00 973,695.26
2020:Accrued Electric Expense Due 0.00 0.00
2030:Accrued Interest 1,646,503.04 1,103,344.84
2060:Due to Lend a Helping Hand 1,183.08 1,310.64
2080:Escheatment Payable 0.00 66,303.94
2101:Accrued Sick and Vacation Payable 557,715.19 605,028.49
2102:Payroll Liabilities Payable 63,758.32 (190,184.56)
2109:Employee Fund Withheld 0.00 0.00
2117:Net Payroll Payable 0.00 0.00
2118:Payroll Forward Accrual 185,972.59 948,499.96
2200:Bond Deposits 143,656.56 170,343.44
2205:Subscription Lease Payable-Current 0.00 667,785.24
2210:Current Bond Principal Due 10,191,543.67 7,209,488.04
2220:Cleaning Water Deposits 174,421.25 154,426.25
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 442.42 303.09
2300:Refundable Development Agreements 12,675.46 5,634.94
2310:Retainage Payable 1,094,226.90 4,002,871.25
2330:W&S Customer Deposits 2,462,150.06 4,215,953.18
2340:Keystone Public Service Tax (2.64) 0.00
2999:AP Conversion Account 0.00 0.00
9999:Cash Conversion Clearing 81.18 187.55
Total Current Liabilities 20,834,743.83 26,701,633.08
Long-Term Liabilities
2501:2014 DEP Payable 369,228.39 471,514.01
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 25,031,765.00 28,348,379.00
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 197,770,575.10 173,239,760.85
Total Liabilities 218,605,31R 93 199,941,393.93
FUND BALANCE
Retained Earnings
Retained Earnings- Unreserved 68,154,059.61 65,273,623.34
Investment in Capital Assets
2710:Grants 28,900,610.30 28,248,778.30
2720:AWS CIAC 11,510,769.11 10,174,259.01
2721:Debt Service Charges 3,160,396.18 2,390,869.54
2722:Fire Capacity Charges 2,370,042.49 2,252,147.32
2723:Sewer Capacity Charges 72,100,407.05 64,410,079.28
2724:Sewer Contributed Assets 163,427,265.81 150,628,833.15
2725:Sewer Main Extension Charge 8,603,193.84 7,044,767.93
2726:Sewer TAP in Charge 2,851,424.93 2,739,512.97
2727:SJRWMD Black Creek CIAC 1,760,113.96 1,626,596.40
2728:Water Capacity Charges 13,301,033.18 12,695,196.81 ,
5
CCUA Detailed Balance Sheet 02:36 PM
02/06/2026
Page 3 of 3
Ledger Account Summary Current Year YTD Prior Year YTD
2729:Water Contributed Assets 83,773,620.56 74,471,202.01
2730:Water Main Extension Charge 4,515,577.45 3,942,385.87
2731:Water Tap in Charge 2,703,761.58 2,579,677.69
Total Investment in Capital Assets 398,978,216.44 363,204,306.28
Total Fund Balance 467,132,276.05 428,477,979.67
Net of Revenues&Fxpenditures (433,304.04) (485,564.12)
Total Liabilities&Fund Balance 685,304290.94 627,933,759.43
6
CCUA Income Statement 02:36 PM
02/06/2026
Page 1 of 1
Period: FY2026- Dec
Ledger Account Current Year YTD Prior Year YTD
Revenue
Water Revenues 7,963,258.18 7,307,225.81
Sewer Revenue 9,612,661.87 8,933,709.89
Miscellaneous Revenue 506,598.80 570,143.80
Interest Income 368,492.14 519,933.63
Sale of Assets 44,000.00 0
Construction Income 45,271.43 64,633.82
Total Revenue 18,540,282.42 17,395,646.95
Expenditures
Salary&Benefits
Salaries 4,146,217.08 4,328,907.73
Benefits 1,561,389.52 1,703,404.53
Project Labor Recovery (51,450.70) (85,573.93)
Total Salary&Benefits 5,656,155.90 5,946,738.33
General&Administrative Expenditures
Bad Debt 1,883.37 285.22
Communications 114,252.65 91,746.73
Due in Lieu of Taxes 790,916.40 694,172.19
Electric& Fuel Expenses 809,287.17 653,607.83
Miscellaneous Expense 76,349.31 95,408.47
Property&Liability Insurance 378,714.82 340,321.35
Professional Services 222,191.83 397,058.91
Sludge Treatment& Disposal 626,985.03 686,104.73
Subcontractors 844,941.45 921,016.80
Supplies 1,947,323.13 1,614,192.09
Transportation 241,718.71 205,654.89
Depreciation 4,481,876.87 4,071,846.38
Amortization 514,483.71 514,483.72
Interest Expense 1,971,999.97 1,580,574.76
Construction Expense 62,333.54 67,998.67
Debt Issuance Costs 232,172.60 0
Total G&A Expenditures 13,317,430.56 11,934,472.74
Total Expenditrues 18,973,586.46 17,881,211.07
Net of Revenue&Expenditures (433,304.04) (485,564.12)
7
CCUA Statement of Cash Flows 02:38 PM
02/06/2026
Page 1 of 1
Period: FY2026- Dec
Current Period LY Current Period
Cash Flows from Operating Activities
Net cash provided by operating activities 3,288,018.92 835,144.15
Cash Flows from Capital and Related Activities
Proceeds from issuance of bonds and loans 34,700,842.39 0
Debt Issuance Costs (232,172.60) 0
Principal paid on long-term debt (4,090,159.78) (3,277,517.70)
Interest paid on long-term debt (2,629,569.93) (2,795,136.75)
Payments to acquire and construct plant property (5,802,545.06) (12,565,904.75)
Capital contributions 3,009,249.40 3,077,959.56
Grants 237,550.00 0
Net cash used in capital and related financing 25,193,194.42 (15,560,599.64)
activities
Cash Flows from Investing Activities
Purchases of Investments (34,862,558.74) (432,696.97)
Sales of investments 7,800,000.00 7,000,000.00
Interest income 368,492.14 519,933.63
Net cash provided by investing activities (26,694,066.60) 7,087,236.66
Net increase(decrease)in cash and cash 1,787,146.74 (7,638,218.83)
equivalents
Cash and cash equivalents, beginning of period 47,213,741.19 30,712,383.18
Cash and cash equivalents,end of period 49,000,887.93 23,074,164.35
Reconciliation of operating income to net cash
provided by operating activities
Cash flows from operating activities
Operating income 1,358,376.39 575,077.01
Adjustments to reconcile operating income to net
cash provided by operating activities:
Depreciation Expense 5,002,426.56 4,592,396.09
Changes in assets and liabilities
Decrease(Increase) in accounts receivable 811,895.36 670,752.42
Decrease(Increase) in prepaid items and inventory (1,661,236.24) (1,115,228.24)
Decrease(Increase) in notes/interest receivable (93,522.54) (10,194.74)
Increase(Decrease) in accounts payable 360,739.07 (3,926,475.60)
Increase(Decrease) in accrued expenses (652,948.14) 7,873.63
Increase(Decrease) in unearned revenue 0 0
Increase(Decrease) in customer deposits (1,837,711.54) 40,943.58
Total adjustments 1,929,642.53 260,067.14
Net cash provided by operating activities 3288018 99 835,144.15
Supplemental schedule of noncash investing,
capital,and financing activities
Utility plant property contributed by developers 8,456,991.88 18,164,515.15
8
Cumulative Cash Flow
$140,000,000
$120,000,000
$100,000,000
I.$80,000,000
I
$60,000,000
$40,000,000
$20,000,000
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Cash ■Investments
CLAY COUNTY UTILITY AUTHORITY
CASH AND CASH EQUIVALENTS REPORT
As of December 31, 2025
Truist Ameris SBA Investments Total
Lend A Helping Hand Fund $81 $81
Operating Accounts ** $15,151,728 $15,151,728
FSA Account $38,345 $38,345
Emergency Accounts $28,203 $28,203
Petty Cash $2,284 $2,284
Total Operating Funds $15,220,560 $15,220,560
Public Funds Now:
Water Plant Connection Fund $1,036,748 * $1,036,748 R
Water Line Connection Fund $144,010 * $144,010 R
Sewer Plant Connection Fund $4,205,285 * $4,205,285 R
Sewer Lines Connection Fund $630,799 * $630,799 R
Alternative Water Supply Fund $2,328,863 * $2,328,863 R
Renewal&Replacement Fund $733,717 * $733,717 R
LAMPA Funds $13,000,045 $13,000,045 R
Truist Investment Account $31,989,760 $31,989,760
Surplus Fund $160,397 $121,832 $124,140 $16,079,423 $16,485,792
Available For Construction $22,239,864 $121,832 $124,140 $48,069,182 $70,555,019
Debt Service Sinking Funds:
2015 Refunding Sinking Fund $4,418,048 * $4,418,048 R
DEP Loan Debt Service Sinking Acct $24,987 * $24,987 R
2018 Bond Sinking Fund $356,268 * $356,268 R
Debt Stabilization and Reserve Account_Restricted $1,562,246 $1,562,246 R
Letter of Credit_Financial Responsible Officer $104,000 $104,000 R
Customer Deposits&Self Insurance Fund
Customer Deposits $4,303,860 $4,303,860 R
Self Insurance Fund
Sewage Backups $500,000 $500,000
Unemployment $25,000 $25,000
TOTAL Funds $6,465,550 $4,828,860 - - $11,294,410
TOTAL CASH&CASH EQUIVALENTS $43,926,056 $4,950,692 $124,140 $48,069,182 $97,070,070
Investment Accounts
Maturity Date Balance APY
US Bank Various $16,079,423 2.20%
$16,079,423
* BB&T Public Funds Money Checking Accounts $15,440,972 0.25%
BB&T Public Funds Money Checking Accounts $15,151,728 1.80%
BB&T Public Funds Money Checking Accounts $13,000,045 2.00%
Ameris Public Funds Money Checking Accounts $4,950,692 1.10%
SBA $124,140 4.39%
Construction Balance $70,555,019
Operating Cash $13,151,728
Available Construction Balance: $83,706,747
"R"indicates fund is Restricted by Bond Resolution,Enabling Legislation or Board Resolution.
Section B
Printed 2/6/2026
CLAY COUNTY UTILITY AUTHORITY
BUDGET REPORTS
FISCAL YEAR 2025/2026
Section C
CCUA Operating Budget Report 02:39 PM
02/06/2026
Page 1 of 1
Organization: Fund: General Fund
Plan Structure:Adopted Budget by Period
Time Period: Current Year
Period: FY2026- Dec
Ledger Account Budget Current Year YTD Available Balance % Budget Used
Operating Revenues
Water Revenues
Water Base Charges 10,644,488.00 2,545,385.87 8,099,102.13 23.91%
Water Use Charges 13,466,263.00 3,414,834.14 10,051,428.86 25.36%
Reuse Water Base Charges 4,618,020.00 1,154,898.99 3,463,121.01 25.01%
Reuse Water Use Charges 3,574,974.00 848,139.18 2,726,834.82 23.72%
Total Water Revenues 32,303,745.00 7,963,258.18 24,340,486.82 24.65%
Sewer Revenues
Sewer Base Charges 21,808,265.00 5,522,348.31 16,285,916.69 25.32%
Sewer Use Charges 18,000,788.00 4,090,313.56 13,910,474.44 22.72%
Total Sewer Revenues 39,809,053.00 9,612,661.87 30,196,391.13 24.15%
Miscellaneous Revenue 2,045,470.65 506,598.80 1,538,871.85 24.77%
Total Operating Revenues 74,158,268.65 18,082,518.85 56,075,749.80 24.38%
Interest Income 1,055,136.00 368,492.14 686,643.86 34.92%
Operating Expenses
Salaries&Wages 16,335,025.16 4,146,217.08 12,188,808.08 25.38%
Employee Benefits 6,088,082.74 1,561,389.52 4,526,693.22 25.65%
Project Labor Recovery 0 (51,450.70) 51,450.70 0.00%
Bad Debt 30,000.00 1,883.37 28,116.63 6.28%
Communications 573,389.00 114,252.65 459,136.35 19.93%
Due in Lieu of Taxes 3,245,076.00 790,916.40 2,454,159.60 24.37%
Electric& Fuel Expenses 3,362,001.00 809,287.17 2,552,713.83 24.07%
Miscellaneous Expense 372,761.00 76,349.31 296,411.69 20.48%
Property&Liability Insurance 1,750,000.00 378,714.82 1,371,285.18 21.64%
Professional Services 1,375,854.62 222,191.83 1,153,662.79 16.15%
Sludge Treatment& Disposal 3,203,200.00 626,985.03 2,576,214.97 19.57%
Subcontractors 4,548,946.13 844,941.45 3,704,004.68 18.57%
Supplies 7,771,976.32 1,947,323.13 5,824,653.19 25.06%
Transportation 924,764.00 241,718.71 683,045.29 26.14%
Contingency 1,504,528.00 0 1,504,528.00 0.00%
Total Operating Expenses 51,085,603.97 11,710,719.77 39,374,884.20 22.92%
Non-Operating Expenses
Depreciation 16,345,411.00 4,481,876.87 11,863,534.13 27.42%
Amortization 0 514,483.71 (514,483.71) 0.00%
Interest Expense 4,277,639.00 1,971,999.97 2,305,639.03 46.10%
Sale of Assets 0 44,000.00 (44,000.00) 0.00%
Debt Issuance Costs 0 232,172.60 (232,172.60) 0.00%
Total Non-Operating Expenses 20,623,050.00 7,156,533.15 13,466,516.85 34.70%
Construction Income 332,668.00 45,271.43 287,396.57 13.61%
Construction Expense 331,303.62 62,333.54 268,970.08 18.81%
Net of Revenue f3 Expenditures 1,506,115 OR (433.304.041 3,939,419 10 (12 B%)
12
CCUA Operating Expense Report 02:42 PM
02/06/2026
Page 1 of 2
Organization: Fund: General Fund
Plan Structure:Adopted Budget by Period
Time Period: Current Year
Period: FY2026- Dec
Ledger Account Budget Current Year YTD Available Balance % Budget
Used
SALARIES&WAGES
Accrued wages 0 (322,554.97) 322,554.97 0.00%
Emergency Pay 0 1,004.45 (1,004.45) 0.00%
Overtime Wages 610,695.25 204,702.00 405,993.25 33.52%
Tuition Reimbursement 0 5,749.94 (5,749.94) 0.00%
Wages Salary 15,724,329.91 4,220,744.34 11,503,585.57 26.84%
SUBTOTAL 16,335,025.16 4,109,645.76 12,225,379.40 25.16%
EMPLOYEE BENEFITS
Employee Health and Life Insurance 2,980,807.91 690,571.71 2,290,236.20 23.17%
Employee Retirement and Benefits 1,565,337.52 440,790.99 1,124,546.53 28.16%
Employer Fica Payroll Taxes 1,203,652.92 322,017.94 881,634.98 26.75%
Wellness 50,000.00 19,579.10 30,420.90 39.16%
Workers Comp Insurance 288,284.39 73,550.40 214,733.99 25.51%
SUBTOTAL 6,088,082.74 1,546,510.14 4,541,572.60 25.40%
BAD DEBT
Bad Debt Expense 30,000.00 1,883.37 28,116.63 6.28%
SUBTOTAL 30,000.00 1,883.37 28,116.63 6.28%
COMMUNICATIONS
Communication Expenses 573,389.00 114,252.65 459,136.35 19.93%
SUBTOTAL 573,389.00 114,252.65 459,136.35 19.93%
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 3,245,076.00 790,916.40 2,454,159.60 24.37%
SUBTOTAL 3,245,076.00 790,916.40 2,454,159.60 24.37%
ELECTRIC&FUEL EXPENSES
Electric and Fuel 3,362,001.00 809,287.17 2,552,713.83 24.07%
SUBTOTAL 3,362,001.00 809,287.17 2,552,713.83 24.07%
MISCELLANEOUS EXPENSE
Advertising Expense 27,160.00 3,971.25 23,188.75 14.62%
Bank Fees 18,000.00 1,406.28 16,593.72 7.81%
Miscellaneous Expense 300,561.00 70,702.78 229,858.22 23.52%
Rental Expense 27,040.00 269.00 26,771.00 0.99%
SUBTOTAL 372,761.00 76,349.31 296,411.69 20.48%
PROPERTY&LIABILITY INSURANCE
Property Insurance 1,750,000.00 378,714.82 1,371,285.18 21.64%
SUBTOTAL 1,750,000.00 378,714.82 1,371,285.18 21.64%
PROFESSIONAL SERVICES
Accounting Audit Expense 35,500.00 32,500.00 3,000.00 91.55%
Employee Training and Travel 528,049.50 72,040.96 456,008.54 13.64%
Engineering Expense 335,000.00 58,683.49 276,316.51 17.52%
Legal Expenses 417,062.00 46,416.73 370,645.27 11.13%
Salaries for Board Members 60,243.12 12,550.65 47,692.47 20.83%
SUBTOTAL 1,375,854.62 222,191.83 1,153,662.79 16.15%
SLUDGE TREATMENT&DISPOSAL
Sludge Removal 2,532,000.00 508,999.53 2,023,000.47 20.10%
Sludge Treatment 671,200.00 117,985.50 553,214.50 17.58%
SUBTOTAL 3,203,200.00 626,985.03 2,576,214.97 19.57%
SUBCONTRACTORS
13
CCUA Operating Expense Report 02:42 PM
02/06/2026
Page 2 of 2
Ledger Account Budget Current Year YTD Available Balance % Budget
Used
Subcontractors 3,913,481.13 744,164.50 3,169,316.63 19.02%
Subcontractors Testing 466,865.00 72,007.10 394,857.90 15.42%
Trash Service 168,600.00 28,769.85 139,830.15 17.06%
SUBTOTAL 4,548,946.13 844,941.45 3,704,004.68 18.57%
SUPPLIES
Administration Software 41,800.00 0 41,800.00 0.00%
Chemicals 1,993,260.00 465,570.03 1,527,689.97 23.36%
Furniture 11,900.00 1,895.64 10,004.36 15.93%
Inventory 0 112,588.56 (112,588.56) 0.00%
Software 1,318,914.33 237,212.04 1,081,702.29 17.99%
Supplies Field 3,854,234.99 960,885.93 2,893,349.06 24.93%
Supplies Office 551,867.00 169,170.93 382,696.07 30.65%
SUBTOTAL 7,771,976.32 1,947,323.13 5,824,653.19 25.06%
TRANSPORTATION
Fleet Repair and Maintenance 260,000.00 91,923.81 168,076.19 35.36%
Transportation Expenses 664,764.00 149,794.90 514,969.10 22.53%
SUBTOTAL 924,764.00 241,718.71 683,045.29 26.14%
Total Operating Expenses 51,085,603.97 11,710,719.77 39,374,884.20 22.92%
14
CLAY COUNTY UTILITY
AUTHORITY CIAC REPORTS
FISCAL YEAR 2025/2026
Section D
CCUA CIAC Report 02:42 PM
02/06/2026
Page 1 of 1
Period: FY2026- Dec
Ledger Account Beginning Year Balance Activity for the Month Year To Date Ending Balance
Contributions in Aid of
Construction
Grants 28,663,060.30 237,550.00 237,550.00 28,900,610.30
Water Capacity Charges 13,131,609.55 50,891.76 169,423.63 13,301,033.18
Sewer Capacity Charges 70,517,171.71 489,041.61 1,583,235.34 72,100,407.05
Fire Capacity Charges 2,332,778.32 0 37,264.17 2,370,042.49
Alternative Water Supply Charge 11,156,088.73 114,294.91 354,680.38 11,510,769.11
SJRWMD Black Creek Charge 1,723,435.75 10,926.79 36,678.21 1,760,113.96
Debt Service Charge 3,053,044.12 45,337.05 107,352.06 3,160,396.18
Water Tap-In Charge 2,664,541.11 25,223.12 39,220.47 2,703,761.58
Sewer Tap-In Charge 2,809,192.98 28,071.53 42,231.95 2,851,424.93
Water Main Extension Charge 4,325,507.93 164,692.77 190,069.52 4,515,577.45
Sewer Main Extension Charge 8,154,100.17 402,580.04 449,093.67 8,603,193.84
Water Contributed Assets 80,707,239.79 19,270.00 3,066,380.77 83,773,620.56
Sewer Contributed Assets 158,036,654.70 19,400.00 5,390,611.11 163,427,265.81
Total Contributions in Aid of 387,274,425.16 1,607,279.58 11,703,791.28 398,978,216.44
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 4,878.09 2,083.73 6,310,471.06
New Development: -
Total Expenditures 9,132,736.42 78,858.43 4,878.09 2,083.73 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 9,218,556.67
Existing Customers:
Revenue:
Surcharge Fund(Existing Customers) 6,367,280.42 67,962.54 67,932.42 70,300.44 6,573,475.82
Connection Charge Fund(Growth) 4,786,982.30 41,667.18 59,576.12 42,576.49 4,930,802.09
Interest Income 40,273.79 40,273.79
Total Revenue 11,194,536.51 109,629.72 127,508.54 112,876.93 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 11,544,551.70
Balance 2,061,800.09 30,771.29 122,630.45 110,793.20 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 2,325,995.03
Cash Balance 2,328,863.46
Done in following Month:
Less Construction Costs transferred after month close (2,083.73)
J/E-Adjustment True Up for Move-Ins/Move-Outs
J/E-Interfund Transfer (784.70)
2,325,995.03
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 12/31/25 Balances To Fund Amendments 2025/2026
(RENEWAL,REPLACEMENT&BETTERMENT a
Departmental Capital 100 1,277,571.48 1,597,892.00 2,875,463.48 566,651.45 2,308,812.03 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 7,902,049.31 977,950.69 8,880,000.00
Liftstafion#2-Doctor's lake-Forcemain(Prey LS2&3 Upgrade) 21016RR 2,343,063.32 2,343,063.32 5,982,836.76 (3,639,773.44) 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 4,099,532.95 (92.61) 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 6,626,443.00 993,865.10 5,632,577.90 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 76,961.86 1,523,038.14 1,600,000.00
Miller WRF Electrical Upgrades&WWTP Upgrades 23004RR 236,005.00 236,005.00 231,076.50 4,928.50 236,005.00
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 3,030,000.00 451,141.35 2,578,858.65 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 2,022,467.83 17,532.17 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 25021RR 12,145.04 75,000.00 87,145.04 11,162.99 75,982.05 87,145.04
FIT and Gate Valve replacement 25022RR 313,739.10 150,000.00 463,739.10 94,089.00 369,650.10 463,739.10
Potable and Reclaimed Water Meter andbacldlow device replacement 23003RR 1,762,010.49 1,700,000.00 3,462,010.49 23,690.16 3,438,320.33 3,462,010.49
Lake Asbury WM Improvements(602 Lake Asbury Road&Aldersgate St) 23030RR 750,000.00 750,000.00 559,297.32 190,702.68 750,000.00
Keystone Wastewater Treatment Plant-Phase II Construction 24007SP 952,620.80 1,702,400.00 2,655,020.80 621,383.16 2,033,637.64 2,655,020.80
Upgrade Lift Station 20 24003RR 1,198,313.59 305,324.61 1,503,638.20 114,306.63 1,389,331.57 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 Started 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 1,043,891.24 685,201.49 358,689.75 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 426,400.00 426,400.00 394,000.00 32,400.00 426,400.00
New Meter&MXU Install Not Started 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 150,000.00 150,000.00 103,760.00 46,240.00 150,000.00
Fence Replacement at WTP's Not Started 0.00 395,000.00 395,000.00 395,000.00 395,000.00
Admin Bldg Roof 2502011R 0.00 400,000.00 400,000.00 185,269.50 214,730.50 400,000.00
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
CAI-Water Reclamation Facilities Not Started 0.00 1,529,000.00 1,529,000.00 1,529,000.00 1,529,000.00
CAI-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
\\Filedeptsvr\dept\Finance\Controllers Folder\Monthly Financial\Monthly Construction Reports\2025-2026\CIP_2026_Dec Page tel 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 12/31/25 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 5,472,083.61 53,005.39 5,525,089.00
Phase LB Admits 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 9,686,389.84 313,610.16 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 88,251,891.65 92,366.43 88,344,258.08
CCUA North Campus Driveway 22010AD 1,056,341.00 1,056,341.00 849,214.46 207,126.54 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 76,574.27 5,940,390.68 6,016,964.95
Knight Boxx/Old Jennings Force Main Extension and Lift Station 56 23019SL 2,483,432.16 2,483,432.16 218,101.42 2,265,330.74 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 1,908,322.95 98,556.52 2,006,879.47
CR 220 widening Baxley to Henley Rd 24018RR 774,000.00 774,000.00 82,314.08 691,685.92 774,000.00
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 Qradrantlntersection 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
I051 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 39,707.85 210,292.15 250,000.00
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-N Clay Reclaimed Transmission Mains 25022WL 0.00 3,100,000.00 3,100,000.00 765.05 3,099,234.95 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 1,150,000.00 514,880.37 635,119.63 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 2,866,064.24 193,788.13 2,672,276.11 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 73,403.32 231,871.68 305,275.00
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'ago 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 6,310,471.06 888,528.94 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) 25024SP 0.00 2,268,000.00 2,268,000.00 696.61 2,267,303.39 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 GOT') 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) 151,615,514.71 82,569,190.30 234,184,705.01
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 239,299,329.01 151,615,514.71 Not Started 23,030,904.06
Completed Jobs 0.00 Started 218,213,664.96
Funds Spent @ 12/31/25 151,615,514.71 241,244,569.02
20
\\Filedeptsvr\dept\Finance\Controllers Folder\Monthly financial\Monthly Construction Reports\2025-2026\CIP_2026_Dec Page 2 of 2
CLAY COUNTY UTILITY AUTHORITY
OPERATING DETAIL BY MONTH
FISCAL YEAR 2025/2026
Section F
21
CCUA Operating Revenue Budget Report 02:44 PM
02/06/2026
Page 1 of 1
Organization: Fund: General Fund
Plan Structure:Adopted Budget by Period
Time Period: Current Year
Period: FY2026- Dec
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 19,880.71 63,948.92 18.49%
General Service Water Base 1,676,004.00 116,798.67 375,348.92 22.40%
Residential Water Base Charges 8,622,600.00 684,587.90 2,106,088.03 24.43%
SUBTOTAL 10,644,488.00 821,267.28 2,545,385.87 23.91%
Water Usage Charges
Commercial Potable Irrigation Usage 728,927.00 59,516.45 208,010.40 28.54%
Commercial Water Usage 3,048,856.00 219,894.08 726,100.21 23.82%
Residential Water Usage 9,688,480.00 774,257.72 2,480,723.53 25.60%
SUBTOTAL 13,466,263.00 1,053,668.25 3,414,834.14 25.36%
Reuse Base Charges
Reuse Commercial Base 409,386.00 31,352.55 106,808.76 26.09%
Reuse Residential Base 4,208,634.00 346,155.00 1,048,090.23 24.90%
SUBTOTAL 4,618,020.00 377,507.55 1,154,898.99 25.01%
Reuse Usage Charges
Crossings Reclaimed Water Charges 160,243.00 1,761.77 36,212.23 22.60%
Reuse Commercial Usage 646,549.00 70,836.43 178,429.92 27.60%
Reuse Residential Usage 2,768,182.00 207,299.75 633,497.03 22.88%
SUBTOTAL 3,574,974.00 279,897.95 848,139.18 23.72%
Total Water Revenues 32,303,745.00 2,532,341.03 7,963,258.18 24.65%
Sewer Base Charges
General Service Sewer Base 3,071,950.00 278,928.72 830,455.60 27.03%
Residential Sewer Base Charge 18,736,315.00 1,630,419.84 4,691,892.71 25.04%
SUBTOTAL 21,808,265.00 1,909,348.56 5,522,348.31 25.32%
Sewer Usage Charges
General Service Sewer Usage 4,706,584.00 322,301.88 1,166,149.51 24.78%
Portalet Sewage Revenue 187,200.00 745.87 29,821.50 15.93%
Residential Sewer Usage Charge 13,107,004.00 788,431.89 2,894,342.55 22.08%
SUBTOTAL 18,000,788.00 1,111,479.64 4,090,313.56 22.72%
Total Sewer Revenues 39,809,053.00 3,020,828.20 9,612,661.87 24.15%
Total Base&Usage Charges 72,112,798.00 5.553.169.23 17.575.920.05 24.37%
Miscellaneous Revenue
Asbuilt Drawing Revenue 37,044.43 4,768.75 14,696.70 39.67%
Cash Over/Short 0 (1.20) 0.00 0.00%
Guaranteed Revenue 5,500.00 446.25 1,351.50 24.57%
Meter Installation Fee 795,720.00 64,932.01 193,665.11 24.34%
Miscellaneous Repair Charges 9,727.43 0 0 0.00%
Miscellaneous Revenue 155,000.00 12,152.55 32,720.95 21.11%
Miscellaneous Service Charge 303,447.56 34,174.24 97,185.32 32.03%
New Construction Inspection Charge 133,906.14 7,271.38 16,677.50 12.45%
New Customer Service Charge 254,111.00 22,530.00 66,300.00 26.09%
Plan Review Charge 36,379.68 985.50 7,031.72 19.33%
Returned Check Service Charge 59,220.78 4,650.00 12,840.00 21.68%
Trip Service Charge 239,693.63 35,214.00 62,145.00 25.93%
Water-Sewer Line Permitting Revenue 15,720.00 594.00 1,985.00 12.63%
SUBTOTAL 2,045,470.65 187,717.48 506,598.80 24.77%
Total Operating RAvA.nl1As 74,158268 65 5,740,886 71 18,082,518 85 24 38%
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 F
October November December January February March April May June July August September
Actual Base Charges Actual Use Charges Budgeted Base Charges Budgeted Use Charges
Operating Revenue
$8,000,000
$7,000,000
$6,000,000 -----
$5,000,000
I
$4,000,000 _ _....................._ _
IIIMM
$3,000,000
$2,000,000
i
$1,000,000
$0
October November December January February March April May June July August September
Actual Optg Rev Prior Year Optg Rev Budgeted Optg Rev
Operating Net Income
$4,000,000
$3,500,000
$3,000,000
111:10.4ppppr v., '
$2,500,000
$2,000,000 —
$1,500,000
0
lip il
$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
CLAY COUNTY UTILITY AUTHORITY
OTHER REPORTS
FISCAL YEAR 2025/2026
Section G
26
CCUA Construction Department Report 02:49 PM
02/06/2026
Page 1 of 1
Organization: Fund: General Fund
Plan Structure:Adopted Budget by Period
Time Period: Current Year
Period: FY2026- Dec
Ledger Account Budget Current Month Current Year YTD Available Balance % Budget Used
INTERNAL BILLINGS
TOTAL INTERNAL BILLINGS 332,668.00 7,645.44 45,271.43 287,396.57 13.61%
SALARIES&WAGES
Wages Hourly 0 3,669.11 20,157.57 (20,157.57) 0.00%
Wages Salary 99,355.32 0 0 99,355.32 0.00%
SUBTOTAL 99,355.32 3,669.11 20,157.57 79,197.75 20.29%
EMPLOYEE BENEFITS
Employee Health and Life 20,297.99 44.31 3,575.19 16,722.80 17.61%
Insurance
Employee Retirement and Benefits 9,935.53 366.92 2,015.79 7,919.74 20.29%
Employer Fica Payroll Taxes 7,600.68 280.80 1,476.02 6,124.66 19.42%
Workers Comp Insurance 2,764.10 96.94 535.97 2,228.13 19.39%
SUBTOTAL 40,598.30 788.97 7,602.97 32,995.33 18.73%
OTHER EXPENSES
Construction R&R(Depreciation) 24,264.00 2,021.99 6,065.98 18,198.02 25.00%
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 10,000.00 0 0 10,000.00 0.00%
Maintenance
Property Insurance-Construction 92,000.00 9,250.61 24,173.29 67,826.71 26.28%
Subcontractors 0 0 1,291.25 (1,291.25) 0.00%
Supplies Field 0 0 2,428.51 (2,428.51) 0.00%
Tools and Supplies 10,700.00 0 613.97 10,086.03 5.74%
Transportation Expenses 26,000.00 0 0 26,000.00 0.00%
SUBTOTAL 191,350.00 11,272.60 34,573.00 156,777.00 18.07%
Total Revenue 332,668.00 7,645.44 45,271.43 287,396.57 13.61%
Total Expenses 331,303.62 15,730.68 62,333.54 (268,970.08) 18.81%
Net of Revenue&Fxpenditures 1,364 38 (8,085 24) (17,062 11) 18,426.49 (1 250 54%)
27