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Home My WebLink About09.a EDB 2026-2027 Proposed Budget & Timeline `— cot A/4 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 /Ty AUT NOS‘� www.clayutility.org long-term value for our ratepayers. May 19, 2026 Clay County Utility Authority Board of Supervisors Re: 2026/2027 Budget Per our enabling legislation, we are required to prepare a proposed budget for the Authority and submit it to the Board on or before June 1 for the ensuing fiscal year approval. 2026/2027 Operating Budget 2026/2027 Self Insurance Budget 2026/2027 Departmental Capital Budget (Sub budget of Capital Budget) 2026/2027 Five Year Capital Budget The following is a timetable for our 2026/2027 Budget adoption: July 215t—Budget Committee meeting on the proposed budgets August 4th—Approve Tentative Budget August 6th—Publish Rate Hearing advertisement,tentative budget and rate in the Clay Today August 13t"—Publish Rate Hearing advertisement,tentative budget and rate in the Clay Today August 14t"—The Authority is required to send to Clay, Bradford, and Duval County our tentative budget 30 days prior to final adoption along with our 5-year capital plan per our enabling legislation September 8t"—Rate Hearing at 7pm September 15th—Final Adoption Rate payers will be notified of the upcoming Public Hearing in July through September via mailed and e-mailed statements, CCUA website, Facebook, X feeds and posted signs in Customer Service lobby.The website will be updated to provide budget information once the Tentative Budget is accepted. Thank you, Karen Osborne, CPA, MBA Chief Financial Officer CLAY COUNTY UTILITY AUTHORITY 2026/2027 PROPOSED OPERATING BUDGET Revenues: Water Revenue $25,860,368 Sewer Revenue 43,542,485 Reclaimed Revenue 9,263,644 Connection Fees,AWS&DEP Grants 12,026,210 Miscellaneous Revenue 2,090,807 Capital Fund-Const.Dept.Labor,OH,&Equipment 359,446 Interest-Restricted 282,175 Interest-Non Restricted _ 836,505 Total Revenues $94,261,640 Expenditures: Budget Carryforward $0 Debt Service-Interest 6,056,109 Debt Service-Principal 8,556,120 Capitalized Wages - Restricted Interest Income 282,175 Renewal&Replacement Fund 3,645,529 Environmental Reuse Capital Fund 1,748,493 Connection Fee Fund,AWS&DEP Grants 12,026,210 Departmental Capital Fund 2,133,500 Capital Reserve 6,212,904 Total Debt and Capital Expenditures $40,661,040 Operation Expenses: Wages $18,118,530 Capitalized Wages Health Insurance 3,597,758 Retirement 1,827,044 Licenses, Education, &Uniforms 460,485 Payroll Taxes 1,386,068 Workers Compensation ins. 256,987 General Liability&Property Insurance 1,750,000 Transportation Expense 1,012,270 Rental Space 27,650 Communication Expense 477,175 Electric&Fuel-W/P 1,085,000 Electric&Fuel-L/S 525,000 Electric&Fuel-STP 1,867,500 Electric&Fuel-Office 52,000 Chemicals Water 424,760 Chemicals Sewer 2,347,120 Supplies-Water 2,024,930 Supplies-Sewage 1,490,300 Supplies Office 647,988 Software 1,362,293 Engineering Expense 50,000 Legal Expense 298,200 Audit Expense 39,000 Subcontractors-Water 520,570 Subcontractors-Sewage 1,154,500 Subcontractors-Testing 355,815 Subcontractors General 1,792,947 Sludge Removal&Treatment 2,532,000 Bad Debt Expense _ 50,000 Miscellaneous 505,963 Contingency 1,501,066 Board Of Directors Compensation 60,243 Due in Lieu of Taxes 3,539,992 Total Operation Expenses $53,241,153 CLAY COUNTY UTILITY AUTHORITY 2026/2027 PROPOSED OPERATING BUDGET Construction Department Expenses: Wages $128,631 Health Insurance 28,123 Retirement 12,863 Payroll Taxes 9,840 Workers'Compensation Insurance 3,104 Property/Liability Insurance 99,000 Equipment Fuel, Repairs&Maintenance 10,000 Field Supplies&Small Tools 12,750 Office Supplies - Miscellaneous Expenses&Employee Training 400 Contingency Reserve 30,471 Depreciation _ 24,264 Total Construction Department Costs $359,446 Total Expenditures $94,261,640 (OVER)UNDER BUDGET $0 CLAY COUNTY UTILITY AUTHORITY 2026/2027 PROPOSED OPERATING BUDGET - RECAP of 13% REVENUES: $94,261,640 ❑Sewer Revenue 1o% ❑Water Revenue ❑Reclaimed Revenue ❑Connection Fees ❑Miscellaneous Revenue 0 Capital Fund ❑Interest 28% 1%\ I 1% 1\ II\ EXPENDITURES: $94,261,640 0 Capital Funding 4% 0 Wages and Related ❑Debt Service & Stabilization 111 ❑Supplies ❑Subcontractors ❑Electric & Fuel ❑Due in Lieu of Taxes li ❑Health Insurance ❑Sludge Removal &Treatment 0 Other ❑Professional Services ❑Software ❑Property& Liability Insurance 15r ° 0 Transportation Expense 23% 0 Communication Expense Clay County Utility Authority 2026/2027 Proposed Self Insurance Fund Budget TOTAL SELF INSURANCE FUND FUND BALANCE: Sewer Backup $ 500,000 Unemployment 25,000 Fund Balance, Estimated as of October 1, 2026 $ 525,000 EXPENDITURES: Expenditures will be Board Approved per Occurrence Total Expenditures $ - Fund Balance September 30, 2027 $ 525,000 Clay County Utility Authority Proposed Departmental Capital Budget FY 2026-2027 Description Total Budget Wastewater Treatment Gravely 60" Mower $ 11,500.00 Gravely 60" Mower $ 11,500.00 Gravely 60" Mower $ 11,500.00 10' Bush Hog for Mid-Clay $ 12,000.00 $ 46,500.00 Distribution &Collection Hydro Excavator $ 635,000.00 Crane Truck $ 110,000.00 F250 Work Body $ 65,000.00 Maverick $ 32,000.00 F250 Work Body $ 65,000.00 F250 Work Body $ 65,000.00 Van $ 65,000.00 F250 Work Body $ 65,000.00 F350 $ 65,000.00 Trench Box $ 10,000.00 $ 1,177,000.00 Construction Excavator $ 280,000.00 Loader $ 180,000.00 $ 460,000.00 IT Core Firewall Pair $ 45,000.00 $ 45,000.00 Facility Management Plant Access Control $ 50,000.00 HVAC Replacement $ 40,000.00 Roof Repairs $ 50,000.00 Communication Equipment $ 15,000.00 Security $ 100,000.00 Driveway Repair- Lido Place $ 15,000.00 $ 270,000.00 SCADA Vehicle $ 35,000.00 $ 35,000.00 Master Departmental Capital Contingency $ 100,000.00 Total Department Budgets $ 2,133,500.00 Clay County Utility Authority 2026/2027 Capital Projects Expenditures Budget And Five Year Capital Projects Plan Adjusted for Prior Year Jobs Not Completed as of 3/31/2026 ADJUSTED FISCAL YEAR Fiscal Year Fiscal Year Fiscal Year Fiscal Year Fiscal Year 2025/2026 2026/2027 2027/2028 2028/2029 2029/2030 2030/2031 TOTALS REVENUES: Balance October 1,2025,to include Transfers 239,299,329 239,299,329 Funds Spent on Jobs Prior to FY 2024/2025 (174,065,454) (174,065,454) Renewal,Replacement&Betterment 3,487,641 3,645,529 3,827,805 4,019,196 4,220,156 4,431,163 23,631,490 Departmental Capital Transfer 1,597,892 2,133,500 1,800,000 1,800,000 1,800,000 1,800,000 10,931,392 Environmental Reuse Capital Fund Transfer 1,628,600 1,748,493 1,835,918 1,927,714 2,024,099 2,125,304 11,290,128 Capacity Fees Transfer 7,803,309 9,626,145 11,874,792 14,249,750 17,099,700 20,519,640 81,173,335 Grant Revenue 5,850,000 1,500,000 1,500,000 1,500,000 1,500,000 1,500,000 13,350,000 Alternative Water Supply Transfer 855,021 900,065 945,068 992,322 1,041,938 1,094,035 5,828,448 Surplus Transfer(Operating Contingency Utility&Capital Reserve,includes add'l R&R) 5,567,687 7,713,970 7,945,389 8,342,659 8,759,791 9,197,781 47,527,277 Restricted Interest Earnings 361,955 282,175 141,088 5,000 5,000 5,000 800,218 Borrowing/Utilization of Surplus Funds if needed (15,905,446) 12,013,807 10,509,808 2,381,588 (12,979,274) (22,065,713) (26,045,231) Balances After Transfers 76,480,534 39,563,684 40,379,867 35,218,227 23,471,410 18,607,210 233,720,931 CAPITAL EXPENDITURES: Capital Projects Construction 36,673,736 16,519,306 11,630,000 6,549,000 3,250,000 250,000 74,872,042 Design 7,211,347 2,466,000 12,185,000 10,609,600 1,700,000 1,000,000 35,171,947 Concept 5,521,679 1,500,000 150,000 2,043,000 3,665,000 2,885,000 15,764,679 Requests 50,000 0 0 68,000 350,000 408,000 876,000 Operation R&R 14,725,700 12,793,970 11,243,970 11,246,970 10,872,645 10,872,645 71,755,900 Operations 2,069,310 2,133,500 1,500,000 1,500,000 1,500,000 1,500,000 10,202,810 Service Availability 3,275,986 554,210 0 0 0 0 3,830,195 Subtotals 69,527,758 35,966,986 36,708,970 32,016,570 21,337,645 16,915,645 212,473,573 Management Reserve($) 6,952,776 3,596,699 3,670,897 3,201,657 2,133,765 1,691,565 21,247,357 TOTAL CAPITAL EXPENDITURES 76,480,534 39,563,684 40,379,867 35,218,227 23,471,410 18,607,210 233,720,931 Capital Expenditures Breakdown: Construction 40,341,110 18,171,237 12,793,000 7,203,900 3,575,000 275,000 82,359,247 Design/Concept 14,006,328 4,362,600 13,568,500 13,917,860 5,901,500 4,273,500 56,030,288 All Others 22,133,095 17,029,848 14,018,367 14,096,467 13,994,910 14,058,710 95,331,396 76,480,534 39,563,684 40,379,867 35,218,227 23,471,410 18,607,210 233,720,931