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Home My WebLink About09.a EDB February 2026 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. March 26, 2026 To: Board of Supervisors From: Karen Osborne Re: February 2026 Financial Package I have enclosed the following financial information: A) Comparative Financial Statements for the five 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 February 28, 2026 C) Budget Reports for the five 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 February 28, 2026 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$927,992 (10%) over budget due to an unfavorable revenue and favorable expense variance. Operating revenue is$1,214,911 (4%) under budget and Operating expenses are$2,142,904 (10%) under budget. Itemized operating expense variances are in Section C. We gained 371 active (Residential 370, General Service 1)water accounts and 388 active sewer(Residential 385, General Service 3) accounts for the fiscal year 2025/2026 as compared to an increase of 477 active water accounts and an increase of 465 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 03:39 PM 03/26/2026 Page 1 of 1 Period: FY2026- Feb Ledger Account Summary Current Year YTD Prior Year YTD Assets Cash 51,727,745.95 24,252,201.71 Investments 46,616,346.08 45,686,768.07 Accounts Receivable 7,543,811.02 5,702,472.25 Current Receivables 87,996.97 71,455.75 Other Current Assets 1,286,731.26 1,476,645.64 Inventory 2,902,754.31 1,597,069.27 Net Fixed Assets 422,312,780.70 390,924,372.92 Construction in Progress 153,243,630.57 157,894,619.45 Other Long-Term Assets 253,436.06 337,484.64 Deferred Outflow of Resources 1,813,515.41 1,214,695.28 Total Assets 687,788,748.33 629,157,784.98 Liabilities Current Liabilities 21,240,749.67 24,830,051.67 Long-Term Liabilities 197,450,335.51 172,922,510.42 Total Liabilities 218,691,085.18 197,752,562.09 Fund Balance Retained Earnings- Unreserved 68,154,059.61 65,273,623.34 Investment in Capital Assets 401,796,561.45 366,288,442.27 Total Fund Balance 469,950,621.06 431,562,065.61 Net of Revenues&Expenditures (852,957.91) (156,842.72) Total Liabilities&Fund Balance 687,788,748.33 629,157,784.98 3 CCUA Detailed Balance Sheet 03:39 PM 03/26/2026 Page 1 of 3 Period: FY2026- Feb Ledger Account Summary Current Year YTD Prior Year YTD ASSETS Cash 1000:Cash 51,725,461.53 24,247,929.24 1015:Cash in Transit 0.00 1,352.71 1016:Cash in Transit-Billing 0.00 0.00 1050:Petty Cash 2,284.42 2,919.76 Total Cash 51,727,745.95 24,252,201.71 Investments 1500:Investments 16,138,623.56 27,456,903.49 1501:Truist Investment Account 30,477,722.52 0.00 1502:Investments- LAMPA 0 18,229,864.58 Total Investments 46,616,346.08 45,686,768.07 Accounts Receivable 1100:Accounts Receivable W&S Cust 4,724,125.08 1,194,528.21 1101:Unbilled Receivables 3,093,698.41 4,549,833.60 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 64,215.44 353,075.87 1105:Accounts Receivable Clearing Account 5,016.41 (78,053.51) 1150:Allowance for Doubtful Accounts (343,244.32) (316,911.92) Total Accounts Receivable 7,543,811.02 5,702,472.25 Current Receivables 1620:Unused Postage 48,735.39 48,172.89 1630:Loans To Customers 39,261.58 23,282.86 Total Current Receivables 87,996.97 71,455.75 Other Current Assets 1160:Interest Receivable 72,665.03 98,020.50 1170:Prepaid Assets 1,214,066.23 1,378,625.14 Total Other Current Assets 1,286,731.26 1,476,645.64 Inventory 1600:Inventory 1,088,601.09 0.00 1601:Meter Inventory 1,814,153.22 1,597,069.27 Total Inventory 2,902,754.31 1,597,069.27 Fixed Assets 1700:Buildings 24,697,584.30 21,593,075.39 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 618,415,544.59 571,490,968.39 1740:Subscription Based Asset 6,778,764.26 6,778,764.26 1790:Accumulated Depreciation (236,475,516.19) (219,866,797.01) 1791:Accumulated Amortization (4,095,726.74) (2,037,791.88) Total Net Fixed Assets 422,312,780.70 390,924,372.92 Construction in Progress Total Construction in Progress 153,243,630.57 157,894,619.45 Other Long-Term Assets 1800:Loan to Customers_Long-term 253,436.06 337,484.64 Total Other Long-Term Assets 253,436.06 337,484.64 Deferred Outflow of Resources Deferred Outflow of Resources 1,813,515.41 1,214,695.28 Total Assets 687,788,748.33 629,157,784.98 LIABILITIES Current Liabilities 2000:Accounts Payable 3,336,406.15 7,277,849.30 2004:AP-Customer Refunds Clearing 13,291.33 6,445.29 4 CCUA Detailed Balance Sheet 03:39 PM 03/26/2026 Page 2 of 3 Ledger Account Summary Current Year YTD Prior Year YTD 2005:Due to Eagle Harbor 0.00 (66.73) 2011:Procurement Card Payable 64,048.46 49,184.06 2012:Expenses Payable 477.94 994.80 2013:Receipt Accruals (5,226.43) 0 2014:Virtual Card Payable 0.00 243,988.77 2020:Accrued Electric Expense Due 0.00 0.00 2030:Accrued Interest 2,827,569.04 1,914,893.84 2060:Due to Lend a Helping Hand 1,396.57 965.56 2080:Escheatment Payable 29,057.63 40,278.01 2101:Accrued Sick and Vacation Payable 652,253.50 682,731.05 2102:Payroll Liabilities Payable (17,243.23) 34,709.31 2109:Employee Fund Withheld 0.00 0.00 2117:Net Payroll Payable 0.00 0.00 2118:Payroll Forward Accrual 362,686.53 290,475.14, 2200:Bond Deposits 140,389.81 170,134.91 2205:Subscription Lease Payable-Current 0.00 0.00 2210:Current Bond Principal Due 10,191,543.67 7,209,488.04 2220:Cleaning Water Deposits 178,013.22 155,796.25 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 663.45 356.61 2300:Refundable Development Agreements 11,025.14 149.05 2310:Retainage Payable 1,014,860.55 2,525,170.02 2330:W&S Customer Deposits 2,439,461.00 4,226,350.92 2340:Keystone Public Service Tax (5.84) (30.08) 2999:AP Conversion Account 0.00 0.00 9999:Cash Conversion Clearing 81.18 187.55 Total Current Liabilities 21,240,749.67 24,830,051.67 Long-Term Liabilities 2501:2014 DEP Payable 369,228.39 471,514.01 2502:2018 Revenue Bonds Payable DEP_MIDCLAY 8,875,816.55 9,514,797.65 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 197,450,335.51 172,922,510.42 i Total Liabilities 218,691,085 18 197,752562 09 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 11,725,501.59 10,361,607.19 2721:Debt Service Charges 3,309,950.93 2,579,041.79 2722:Fire Capacity Charges 2,370,042.49 2,267,957.32 2723:Sewer Capacity Charges 72,742,718.25 64,982,489.78 2724:Sewer Contributed Assets 163,544,157.16 151,316,669.30 2725:Sewer Main Extension Charge 9,664,551.05 7,586,037.63 2726:Sewer TAP in Charge 2,871,545.02 2,765,361.35 2727:SJRWMD Black Creek CIAC 1,778,443.56 1,640,486.84 2728:Water Capacity Charges 13,386,403.66 12,757,607.32 5 CCUA Detailed Balance Sheet 03:39 PM 03/26/2026 Page 3 of 3 Ledger Account Summary Current Year YTD Prior Year YTD 2729:Water Contributed Assets 83,856,545.77 74,995,499.05 2730:Water Main Extension Charge 4,920,322.01 4,180,604.09 2731:Water Tap in Charge 2,725,769.66 2,606,302.31 Total Investment in Capital Assets 401,796,561.45 366,288,442.27 Total Fund Balance 469,950,621.06 431,562,065.61 Net of Revenues&Fxpenditures (852,957.91) (156,842.72) Total Liabilities&Fund Balance 687,788,748.33 629,157,784.98 6 CCUA Income Statement 03:40 PM 03/26/2026 Page 1 of 1 Period: FY2026- Feb Ledger Account Current Year YTD Prior Year YTD Revenue Water Revenues 12,719,553.75 11,914,709.13 Sewer Revenue 15,977,663.20 14,957,994.84 Miscellaneous Revenue 812,917.24 982,855.56 Interest Income 576,429.06 784,455.17 Sale of Assets 44,000.00 0 Construction Income 98,021.90 72,312.36 Total Revenue 30,228,585.15 28,712,327.06 Expenditures Salary&Benefits Salaries 6,863,457.53 6,912,232.81 Benefits 2,571,719.80 2,566,520.87 Project Labor Recovery (91,589.36) (112,983.11) Total Salary&Benefits 9,343,587.97 9,365,770.57 General&Administrative Expenditures Bad Debt 3,007.39 350.54 Communications 197,850.44 149,268.36 Due in Lieu of Taxes 1,291,374.76 1,172,601.76 Electric& Fuel Expenses 1,290,960.38 1,061,120.40 Miscellaneous Expense 170,969.22 132,714.84 Property&Liability Insurance 630,795.75 566,476.26 Professional Services 312,742.11 577,302.99 Sludge Treatment& Disposal 1,179,478.84 1,269,551.93 Subcontractors 1,376,587.04 1,260,390.65 Supplies 2,973,422.70 2,660,732.51 Transportation 371,987.97 331,488.94 Depreciation 7,480,313.97 6,810,588.09 Amortization 857,472.86 857,472.87 Interest Expense 3,253,604.32 2,562,062.61 Construction Expense 115,214.74 91,276.46 Debt Issuance Costs 232,172.60 0 Total G&A Expenditures 21,737,955.09 19,503,399.21 Total Expenditrues 31,081,543.06 28,869,169.78 Net of Revenue&Expenditures (852,957.91) (156,842.72), 7 CCUA Statement of Cash Flows 09:00 AM 03/27/2026 Page 1 of 1 Period: FY2026- Feb Current Period LY Current Period Cash Flows from Operating Activities Net cash provided by operating activities 4,666,129.02 2,736,167.36 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 (4,410,399.37) (4,262,553.37) Interest paid on long-term debt (2,674,285.22) (2,934,152.76) Payments to acquire and construct plant property (8,368,143.79) (19,610,668.07) Capital contributions 5,627,777.85 4,949,962.36 Grants 237,550.00 0 Net cash used in capital and related financing 24,881,169.26 (21,857,411.84) activities Cash Flows from Investing Activities Purchases of Investments (35,059,722.58) (713,207.52) Sales of investments 9,450,000.00 12,588,462.65 Interest income 576,429.06 784,455.17 Net cash provided by investing activities (25,033,293.52) 12,659,710.30 Net increase(decrease)in cash and cash 4,514,004.76 (6,461,534.18) equivalents Cash and cash equivalents, beginning of period 47,213,741.19 30,712,383.18 Cash and cash equivalents,end of period 51,727,745.95 24,250,849.00 Reconciliation of operating income to net cash provided by operating activities Cash flows from operating activities Operating income 2,012,389.95 1,620,764.72 Adjustments to reconcile operating income to net cash provided by operating activities: Depreciation&amortization expense 8,347,896.79 7,678,170.93 Changes in assets and liabilities Decrease(Increase) in accounts receivable (1,046,118.40) 858,699.15 Decrease(Increase) in prepaid items and inventory (1,694,082.18) (1,570,213.22) Decrease(Increase) in notes/interest receivable (48,976.37) 41,749.34 Increase(Decrease) in accounts payable (611,265.58) (5,571,925.66) Increase(Decrease) in accrued expenses (433,639.81) (373,580.69) Increase(Decrease) in unearned revenue 0 0 Increase(Decrease) in customer deposits (1,860,075.38) 52,502.79 Total adjustments 2,653,739.07 1,115,402.64 Net cash provided by operating activities 4,666,199.09 2,736,167.36 Supplemental schedule of noncash investing, capital,and financing activities Utility plant property contributed by developers 8,656,808.44 19,376,648.34 8 Cumulative Cash Flow $120,000,000 $100,000,000 I $80,000,000 $60,000,000 11111 $40,000,000 $20,000,000 w $0 — — — — — — vD tiD tiD L� ,LDS P�� Q,,° I") e � OC ti�i sati� �ti �e p <, 4\ � p Cash Investments CLAY COUNTY UTILITY AUTHORITY CASH AND CASH EQUIVALENTS REPORT As of February 28, 2026 Truist Ameris SBA Investments Total Lend A Helping Hand Fund $621 $621 Operating Accounts ** $14,321,817 $14,321,817 FSA Account $38,685 $38,685 Emergency Accounts $19,893 $19,893 Petty Cash $2,284 $2,284 Total Operating Funds $14,382,679 $14,382,679 Public Funds Now: Water Plant Connection Fund $1,116,842 * $1,116,842 R Water Line Connection Fund $334,230 * $334,230 R Sewer Plant Connection Fund $4,825,644 * $4,825,644 R Sewer Lines Connection Fund $1,096,318 * $1,096,318 R Alternative Water Supply Fund $2,536,874 * $2,536,874 R Renewal&Replacement Fund $744,910 * $744,910 R LAMPA Funds $13,017,517 $13,017,517 R Truist Investment Account $30,477,723 $30,477,723 Surplus Fund $153,589 $1,966,008 $124,916 $16,138,624 $18,383,137 Available For Construction $23,825,924 $1,966,008 $124,916 $46,616,346 $72,533,194 Debt Service Sinking Funds: 2015 Refunding Sinking Fund $6,551,924 * $6,551,924 R DEP Loan Debt Service Sinking Acct $42,898 * $42,898 R 2018 Bond Sinking Fund $112,869 * $112,869 R Debt Stabilization and Reserve Account_Restricted $1,621,527 $1,621,527 R Letter of Credit_Financial Responsible Officer $104,232 $104,232 R Customer Deposits&Self Insurance Fund Customer Deposits $2,469,147 $2,469,147 R Self Insurance Fund Sewage Backups $500,000 $500,000 Unemployment $25,000 $25,000 TOTAL Funds $8,433,450 $2,994,147 - - $11,427,598 TOTAL CASH&CASH EQUIVALENTS $46,642,674 $4,960,155 $124,916 $46,616,346 $98,344,092 Investment Accounts Maturity Date Balance APY US Bank Various $16,138,624 1.76% $16,138,624 * BB&T Public Funds Money Checking Accounts $18,984,036 0.25% BB&T Public Funds Money Checking Accounts $14,321,817 1.50% BB&T Public Funds Money Checking Accounts $13,017,517 1.38% Ameris Public Funds Money Checking Accounts $4,960,155 1.10% SBA $124,916 3.88% Construction Balance $72,533,194 Operating Cash $12,321,817 Available Construction Balance: $84,855,012 "R"indicates fund is Restricted by Bond Resolution,Enabling Legislation or Board Resolution. Section B Printed 3/26/2026 CLAY COUNTY UTILITY AUTHORITY BUDGET REPORTS FISCAL YEAR 2025/2026 Section C CCUA Operating Budget Report 03:42 PM 03/26/2026 Page 1 of 1 Organization: Fund: General Fund Plan Structure:Adopted Budget by Period Time Period: Current Year Period: FY2026- Feb Ledger Account Budget Current Year YTD Available Balance % Budget Used Operating Revenues Water Revenues Water Base Charges 10,644,488.00 4,127,485.25 6,517,002.75 38.78% Water Use Charges 13,466,263.00 5,569,841.90 7,896,421.10 41.36% Reuse Water Base Charges 4,618,020.00 1,886,602.43 2,731,417.57 40.85% Reuse Water Use Charges 3,574,974.00 1,135,624.17 2,439,349.83 31.77% Total Water Revenues 32,303,745.00 12,719,553.75 19,584,191.25 39.37% Sewer Revenues Sewer Base Charges 21,808,265.00 8,613,577.62 13,194,687.38 39.50% Sewer Use Charges 18,000,788.00 7,364,085.58 10,636,702.42 40.91% Total Sewer Revenues 39,809,053.00 15,977,663.20 23,831,389.80 40.14% Miscellaneous Revenue 2,045,470.65 812,917.24 1,232,553.41 39.74% Total Operating Revenues 74,158,268.65 29,510,134.19 44,648,134.46 39.79% Interest Income 1,055,136.00 576,429.06 478,706.94 54.63% Operating Expenses Salaries&Wages 16,335,025.16 6,863,457.53 9,471,567.63 42.02% Employee Benefits 6,133,085.74 2,571,719.80 3,561,365.94 41.93% Project Labor Recovery 0 (91,589.36) 91,589.36 0.00% Bad Debt 30,000.00 3,007.39 26,992.61 10.02% Communications 573,389.00 197,850.44 375,538.56 34.51% Due in Lieu of Taxes 3,245,076.00 1,291,374.76 1,953,701.24 39.79% Electric& Fuel Expenses 3,362,001.00 1,290,960.38 2,071,040.62 38.40% Miscellaneous Expense 372,761.00 170,969.22 201,791.78 45.87% Property&Liability Insurance 1,750,000.00 630,795.75 1,119,204.25 36.05% Professional Services 1,375,854.62 312,742.11 1,063,112.51 22.73% Sludge Treatment& Disposal 3,203,200.00 1,179,478.84 2,023,721.16 36.82% Subcontractors 4,584,487.01 1,376,587.04 3,207,899.97 30.03% Supplies 7,781,976.32 2,973,422.70 4,808,553.62 38.21% Transportation 924,764.00 371,987.97 552,776.03 40.23% Contingency 1,412,622.74 0 1,412,622.74 0.00% Total Operating Expenses 51,084,242.59 19,142,764.57 31,941,478.02 37.47% Non-Operating Expenses Depreciation 16,345,411.00 7,480,313.97 8,865,097.03 45.76% Amortization 0 857,472.86 (857,472.86) 0.00% Interest Expense 4,277,639.00 3,253,604.32 1,024,034.68 76.06% 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 11,779,563.75 8,843,486.25 57.12% Construction Income 332,668.00 98,021.90 234,646.10 29.47% Construction Expense 332,668.00 115,214.74 217,453.26 34.63% Net of Revenue f3 Expenditures '1,506,112 OR (A52.957.911 4,359,0R9 97 (24_33%) 12 CCUA Operating Expense Report 03:43 PM 03/26/2026 Page 1 of 2 Organization: Fund: General Fund Plan Structure:Adopted Budget by Period Time Period: Current Year Period: FY2026- Feb Ledger Account Budget Current Year YTD Available Balance % Budget Used SALARIES&WAGES Accrued wages 0 (228,016.66) 228,016.66 0.00% Emergency Pay 0 732.77 (732.77) 0.00% Overtime Wages 610,695.25 361,336.98 249,358.27 59.17% Tuition Reimbursement 0 0.00 0.00 0.00% Wages Salary 15,724,329.91 6,664,766.16 9,059,563.75 42.39% SUBTOTAL 16,335,025.16 6,798,819.25 9,536,205.91 41.62% EMPLOYEE BENEFITS Employee Health and Life Insurance 2,980,807.91 1,187,447.87 1,793,360.04 39.84% Employee Retirement and Benefits 1,565,337.52 697,613.42 867,724.10 44.57% Employer Fica Payroll Taxes 1,203,652.92 514,913.83 688,739.09 42.78% Wellness 95,000.00 27,636.78 67,363.22 29.09% Workers Comp Insurance 288,287.39 117,156.82 171,130.57 40.64% SUBTOTAL 6,133,085.74 2,544,768.72 3,588,317.02 41.49% BAD DEBT Bad Debt Expense 30,000.00 3,007.39 26,992.61 10.02% SUBTOTAL 30,000.00 3,007.39 26,992.61 10.02% COMMUNICATIONS Communication Expenses 573,389.00 197,850.44 375,538.56 34.51% SUBTOTAL 573,389.00 197,850.44 375,538.56 34.51% CONTINGENCY Contingency 1,412,622.74 0 1,412,622.74 0.00% SUBTOTAL 1,412,622.74 0 1,412,622.74 0.00% DUE IN LIEU OF TAXES Due in Lieu of Taxes 3,245,076.00 1,291,374.76 1,953,701.24 39.79% SUBTOTAL 3,245,076.00 1,291,374.76 1,953,701.24 39.79% ELECTRIC&FUEL EXPENSES Electric and Fuel 3,362,001.00 1,290,960.38 2,071,040.62 38.40% SUBTOTAL 3,362,001.00 1,290,960.38 2,071,040.62 38.40% MISCELLANEOUS EXPENSE Advertising Expense 27,160.00 5,280.45 21,879.55 19.44% Bank Fees 18,000.00 2,181.09 15,818.91 12.12% Miscellaneous Expense 300,561.00 162,998.68 137,562.32 54.23% Rental Expense 27,040.00 509.00 26,531.00 1.88% SUBTOTAL 372,761.00 170,969.22 201,791.78 45.87% PROPERTY&LIABILITY INSURANCE Property Insurance 1,750,000.00 630,795.75 1,119,204.25 36.05% SUBTOTAL 1,750,000.00 630,795.75 1,119,204.25 36.05% PROFESSIONAL SERVICES Accounting Audit Expense 35,500.00 32,500.00 3,000.00 91.55% Employee Training and Travel 528,049.50 100,523.61 427,525.89 19.04% Engineering Expense 335,000.00 77,265.70 257,734.30 23.06% Legal Expenses 417,062.00 75,558.55 341,503.45 18.12% Salaries for Board Members 60,243.12 26,894.25 33,348.87 44.64% SUBTOTAL 1,375,854.62 312,742.11 1,063,112.51 22.73% SLUDGE TREATMENT&DISPOSAL Sludge Removal 2,532,000.00 926,551.84 1,605,448.16 36.59% Sludge Treatment 671,200.00 252,927.00 418,273.00 37.68% SUBTOTAL 3,203,200.00 1,179,478.84 2,023,721.16 36.82% SUBCONTRACTORS 13 CCUA Operating Expense Report 03:43 PM 03/26/2026 Page 2 of 2 Ledger Account Budget Current Year YTD Available Balance % Budget Used Subcontractors 3,949,022.01 1,234,325.33 2,714,696.68 31.26% Subcontractors Testing 466,865.00 100,804.22 366,060.78 21.59% Trash Service 168,600.00 41,457.49 127,142.51 24.59% SUBTOTAL 4,584,487.01 1,376,587.04 3,207,899.97 30.03% SUPPLIES Administration Software 41,800.00 2,600.00 39,200.00 6.22% Brass Fittings 0 3,374.32 (3,374.32) 0.00% Chemicals 1,993,260.00 747,207.83 1,246,052.17 37.49% Furniture 21,900.00 2,135.63 19,764.37 9.75% Inventory 0 196,498.84 (196,498.84) 0.00% Software 1,318,914.33 377,926.20 940,988.13 28.65% Supplies Field 3,854,234.99 1,363,174.08 2,491,060.91 35.37% Supplies Office 551,867.00 280,505.80 271,361.20 50.83% SUBTOTAL 7,781,976.32 2,973,422.70 4,808,553.62 38.21% TRANSPORTATION Fleet Repair and Maintenance 260,000.00 129,685.20 130,314.80 49.88% Transportation Expenses 664,764.00 242,302.77 422,461.23 36.45% SUBTOTAL 924,764.00 371,987.97 552,776.03 40.23% Total Operating Expenses 51,084,242.59 19,142,764.57 31,941,478.02 37.47% 14 CLAY COUNTY UTILITY AUTHORITY CIAC REPORTS FISCAL YEAR 2025/2026 Section D CCUA CIAC Report 04:14 PM 03/26/2026 Page 1 of 1 Period: FY2026- Feb Ledger Account Beginning Year Balance Activity for the Month Year To Date Ending Balance Contributions in Aid of Construction Grants 28,663,060.30 0 237,550.00 28,900,610.30 Water Capacity Charges 13,131,609.55 55,085.42 254,794.11 13,386,403.66 Sewer Capacity Charges 70,517,171.71 367,468.42 2,225,546.54 72,742,718.25 Fire Capacity Charges 2,332,778.32 0 37,264.17 2,370,042.49 Alternative Water Supply Charge 11,156,088.73 118,148.04 569,412.86 11,725,501.59 SJRWMD Black Creek Charge 1,723,435.75 11,827.20 55,007.81 1,778,443.56 Debt Service Charge 3,053,044.12 135,611.11 256,906.81 3,309,950.93 Water Tap-In Charge 2,664,541.11 12,913.92 61,228.55 2,725,769.66 Sewer Tap-In Charge 2,809,192.98 16,269.64 62,352.04 2,871,545.02 Water Main Extension Charge 4,325,507.93 385,109.58 594,814.08 4,920,322.01 Sewer Main Extension Charge 8,154,100.17 1,029,844.53 1,510,450.88 9,664,551.05 Water Contributed Assets 80,707,239.79 82,925.21 3,149,305.98 83,856,545.77 Sewer Contributed Assets 158,036,654.70 116,891.35 5,507,502.46 163,544,157.16 Total Contributions in Aid of 387,274,425.16 2,332,094.42 14,522,136.29 401,796,561.45 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 0.00 0.00 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 70,362.50 70,437.82 6,714,276.14 Connection Charge Fund(Growth) 4,786,982.30 41,667.18 59,576.12 42,576.49 43,932.41 26,146.62 5,000,881.12 Interest Income 40,273.79 40,273.79 Total Revenue 11,194,536.51 109,629.72 127,508.54 112,876.93 114,294.91 96,584.44 0.00 0.00 0.00 0.00 0.00 0.00 0.00 11,755,431.05 Balance 2,061,800.09 30,771.29 122,630.45 110,793.20 114,294.91 96,584.44 0.00 0.00 0.00 0.00 0.00 0.00 0.00 2,536,874.38 Cash Balance 2,536,874.38 Done in following Month: Less Construction Costs transferred after month close - J/E-Adjustment True Up for Move-Ins/Move-Outs J/E-Interfund Transfer 2,536,874.38 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 Job Description Job Number Budget Adopted Budget Budgets Amendments 2/28/26 Balances To Fund Amendments 2025/2026 RENEWAL,REPLACEMENT&BETTERMENT aL Departmental Capital 100 1,277,571.48 1,597,892.00 2,875,463.48 806,153.51 2,069,309.97 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 7,902,697.56 977,302.44 8,880,000.00 Liftstation#2-Doctor's Lake-Forcemain(Prev LS2&3 Upgrade) 21016RR 2,343,063.32 2,343,063.32 6,301,633.66 (3,958,570.34) 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 366,895.00 366,895.00 279.31 366,615.69 366,895.00 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 1,470,952.35 5,155,490.65 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 236,005.00 236,005.00 233,383.19 2,621.81 236,005.00 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 3,030,000.00 146,258.40 2,883,741.60 3,030,000.00 Fleming island WRF electrical upgrades(Vault upgrades 23009RR 2,082,361.00 2,082,361.00 279,453.08 1,802,907.92 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 230155L 2,040,000.00 2,040,000.00 2,027,341.57 12,658.43 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 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 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 15,395.99 71,749.05 87,145.04 FH and Gate Valve replacement 25022RR 313,739.10 150,000.00 463,739.10 99,696.67 364,042.43 463,739.10 Potable and Reclaimed Water Meter and backflow device replacement 23003RR 1,762,010.49 1,700,000.00 3,462,010.49 31,081.87 3,430,928.62 3,462,010.49 Lake Asbury WM Improvements(602 Lake Asbury Road&Aldersgate St.) 23030RR 750,000.00 750,000.00 606,616.98 143,383.02 750,000.00 Keystone Wastewater Treatment Plant-Phase II Construction 240075P 952,620.80 1,702,400.00 2,655,020.80 705,875.13 1,949,145.67 2,655,020.80 Upgrade Lift Station 20 24003RR 1,198,313.59 305,324.61 1,503,638.20 757,813.72 745,824.48 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 1,043,891.24 688,415.84 355,475.40 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 Oaldeaf 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 426,400.00 426,400.00 412,900.00 13,500.00 426,400.00 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 150,000.00 150,000.00 103,865.71 46,134.29 150,000.00 Fence Replacement at WTPs 2601018.R 0.00 395,000.00 395,000.00 226,698.60 168,301.40 395,000.00 Admin Bldg Roof 2502018.R 0.00 400,000.00 400,000.00 211,255.00 188,745.00 400,000.00 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 26007RR 0.00 1,157,200.00 1,157,200.00 19,792.65 1,137,407.35 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 - Meadow Lake WTP-New Ground Storage Tank and Electrical Service upgrade 00983WP 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 3,975,309.36 553,433.77 3,421,875.59 3,975,309.36 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 I Admin Building Not Started 0.00 0.00 0.00 0.00 0.00 19 \\Filedeptsvr\dept\Finance\Controllers Folder\Monthly Financial\Monthly Construction Reports\2025-2026\CIP_2026_Feb Page 1 of 2 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 2/28/26 Balances To Fund Amendments 2025/2026 Govemor's Park WTP Design and Build 21026WP 10,000,000.00 10,000,000.00 9,687,343.80 312,656.20 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 88,145,623.80 198,634.28 88,344,258.08 CCUA North Campus Driveway 22010AD 1,056,341.00 1,056,341.00 854,724.35 201,616.65 1,056,341.00 LAMPA(Freehold) 25001WL 9,238,409.00 9,238,409.00 7,987,913.71 1,250,495.29 9,238,409.00 LAMPA Pipeline(Red Line) 22016WL 6,016,964.95 6,016,964.95 99,281.78 5,917,683.17 6,016,964.95 Knight Boxx/Old Jennings Force Main Extension and Lift Station 56 23019SL 2,483,432.16 2,483,432.16 218,124.57 2,265,307.59 2,483,432.16 16-inch WM Atlantis to Kindlewood(Challenger Dr WM Extension) 25008WL 680,000.00 562,000.00 1,242,000.00 222,567.97 1,019,432.03 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 1,910,143.07 96,736.40 2,006,879.47 CR 220 widening Baxley to Henley Rd 24018RR 774,000.00 774,000.00 83,029.85 690,970.15 774,000.00 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 Quadrant Intersection 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 2501I SL 11,000.00 11,000.00 1,199.00 9,801.00 11,000.00 Infill 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 43,757.85 206,242.15 250,000.00 Facility Roof Repairs Not Started 200,000.00 200,000.00 200,000.00 200,000.00 RWOP Tank 1 Spencers 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 26002RR 0.00 758,000.00 758,000.00 320,429.18 437,570.82 758,000.00 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 3,100,000.00 131,147.17 2,968,852.83 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 1,150,000.00 669,440.32 480,559.68 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 24010R1t, 2,866,064.24 2,866,064.24 226,484.77 2,639,579.47 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 24011WP 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 77,671.64 227,603.36 305,275.00 Water Service to 923 Washington Ave 25026WL 0.00 0.00 82,671.74 20,669.05 62,002.69 2 82,671.74 Water Service to 2178 Winchester Rd 26001WL 0.00 0.00 49,002.92 18,336.66 30,666.26 3 49,002.92 RaceTrac,Inc. Not Started 0.00 39,755.50 39,755.50 39,755.50 39,755.50 Aileron Middleburg,LTC 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 Lego 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 'ALTERNATIVE 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 Stomrwater 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) 250245P 0.00 2,268,000.00 2,268,000.00 3,766.34 2,264,233.66 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 (4,982,949.34) 154,181,370.47 80,135,009.20 234,316,379.67 Contingency 1,945,240.01 1,945,240.01 4,982,949.34 1,2,3 6,928,189.35 TOTAL CAPITAL EXPENDITURES 241,244,569.02 0.00 241,244,569.02 Construction In Progress 239,299,329.01 154,049,784.08 Not Started 20,720,704.06 Completed Jobs 131,586.39 Started 220,523,864.96 Funds Spent @ 2/2826 154,181,370.47 241,244,569.02 20 \\Filedeptsvr\dept\Finance\Controllers Folder\Monthly Financial\Monthly Construction Reports\2025-2026\CIP_2026_Feb 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 03/26/2026 Page 1 of 1 Organization: Fund: General Fund Plan Structure:Adopted Budget by Period Time Period: Current Year Period: FY2026- Feb 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 19,359.56 103,902.01 30.04% General Service Water Base 1,676,004.00 111,804.54 608,050.98 36.28% Residential Water Base Charges 8,622,600.00 636,340.75 3,415,532.26 39.61% SUBTOTAL 10,644,488.00 767,504.85 4,127,485.25 38.78% Water Usage Charges Commercial Potable Irrigation Usage 728,927.00 37,844.95 312,628.37 42.89% Commercial Water Usage 3,048,856.00 330,970.85 1,334,727.21 43.78% Residential Water Usage 9,688,480.00 654,090.21 3,922,486.32 40.49% SUBTOTAL 13,466,263.00 1,022,906.01 5,569,841.90 41.36% Reuse Base Charges Reuse Commercial Base 409,386.00 41,168.51 184,057.97 44.96% Reuse Residential Base 4,208,634.00 315,857.08 1,702,544.46 40.45% SUBTOTAL 4,618,020.00 357,025.59 1,886,602.43 40.85% Reuse Usage Charges Crossings Reclaimed Water Charges 160,243.00 2,005.04 50,849.84 31.73% Reuse Commercial Usage 646,549.00 9,717.66 241,396.55 37.34% Reuse Residential Usage 2,768,182.00 66,790.98 843,377.78 30.47% SUBTOTAL 3,574,974.00 78,513.68 1,135,624.17 31.77% Total Water Revenues 32,303,745.00 2,225,950.13 12,719,553.75 39.37% Sewer Base Charges General Service Sewer Base 3,071,950.00 315,718.62 1,291,101.63 42.03% Residential Sewer Base Charge 18,736,315.00 1,391,473.79 7,322,475.99 39.08% SUBTOTAL 21,808,265.00 1,707,192.41 8,613,577.62 39.50% Sewer Usage Charges General Service Sewer Usage 4,706,584.00 586,713.22 2,201,088.57 46.77% Portalet Sewage Revenue 187,200.00 12,168.00 55,105.20 29.44% Residential Sewer Usage Charge 13,107,004.00 943,358.51 5,107,891.81 38.97% SUBTOTAL 18,000,788.00 1,542,239.73 7,364,085.58 40.91% Total Sewer Revenues 39,809,053.00 3,249,432.14 15,977,663.20 40.14% Total Base&Usage Charges 72,112,798.00 5.475.382.27 28,697,216.95 39.79% Miscellaneous Revenue Asbuilt Drawing Revenue 37,044.43 15,776.25 47,334.20 127.78% Cash Over/Short 0 0 0.00 0.00% Guaranteed Revenue 5,500.00 446.25 2,244.00 40.80% Meter Installation Fee 795,720.00 50,762.71 282,981.77 35.56% Miscellaneous Repair Charges 9,727.43 0 0 0.00% Miscellaneous Revenue 155,000.00 19,320.33 55,365.80 35.72% Miscellaneous Service Charge 303,447.56 12,292.76 140,151.74 46.19% New Construction Inspection Charge 133,906.14 20,073.42 42,112.51 31.45% New Customer Service Charge 254,111.00 23,010.00 109,200.00 42.97% Plan Review Charge 36,379.68 3,580.50 13,230.22 36.37% Returned Check Service Charge 59,220.78 4,200.00 20,760.00 35.06% Trip Service Charge 239,693.63 13,685.00 95,210.00 39.72% Water-Sewer Line Permitting 15,720.00 594.00 4,327.00 27.53% Revenue SUBTOTAL 2,045,470.65 163,741.22 812,917.24 39.74% Total Operating Revenues 74,158,26R 65 5,639,123 49 29,510,134.19 39 79% 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 II 10,000,000 — iiI — - w 5,000,000 — — ''' IF I 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 I. $7,000,000 00.00011 $6,000,000 Pigs rr- $5,000,000 $4,000,000 i $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 $2,500,000 $2,000,000 11 $1,500,000 arltill $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 04:18 PM 03/26/2026 Page 1 of 1 Organization: Fund: General Fund Plan Structure:Adopted Budget by Period Time Period: Current Year Period: FY2026- Feb Ledger Account Budget Current Month Current Year YTD Available Balance % Budget Used INTERNAL BILLINGS TOTAL INTERNAL BILLINGS 332,668.00 29,384.14 98,021.90 234,646.10 29.47% SALARIES&WAGES Wages Hourly 0 12,978.07 43,184.53 (43,184.53) 0.00% Wages Salary 99,355.32 0 0 99,355.32 0.00% SUBTOTAL 99,355.32 12,978.07 43,184.53 56,170.79 43.46% EMPLOYEE BENEFITS Employee Health and Life Insurance 20,297.99 2,598.22 8,762.69 11,535.30 43.17% Employee Retirement and Benefits 9,935.53 1,231.35 4,252.03 5,683.50 42.80% Employer Fica Payroll Taxes 7,600.68 952.67 3,154.63 4,446.05 41.50% Workers Comp Insurance 2,764.10 349.78 1,153.61 1,610.49 41.74% SUBTOTAL 40,598.30 5,132.02 17,322.96 23,275.34 42.67% OTHER EXPENSES Construction R&R(Depreciation) 24,264.00 2,021.99 10,109.96 14,154.04 41.67% Contingency 29,277.38 0 0 29,277.38 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 8,032.51 40,263.56 51,736.44 43.76% 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 192,714.38 10,054.50 54,707.25 138,007.13 28.39% Total Revenue 332,668.00 29,384.14 98,021.90 234,646.10 29.47% Total Expenses 332,668.00 28,164.59 115,214.74 (217,453.26) 34.63% NPt of RRyAnlIP.R ExpPnditurPs 0.00 1219 55 (17,192 84) 17,192 84 0 00% 27