HomeMy WebLinkAbout08.b EDB 2026-2027 Tentative Operating Budget (CONIN-Dcl.
cot A/ 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
qUTt{O www.clayutility.org
long-term value for
our ratepayers.
July 20, 2026
Clay County Utility Authority
Board of Supervisors
Re: 2026/2027 Budget
I have attached the tentative budgets for fiscal year 2026/2027. The following tentative budgets for fiscal year
2026/2027, need to be tentatively approved:
2026/2027 Operating Budget
2026/2027 Self Insurance Budget
2026/2027 Departmental Capital Budget(Sub budget of Capital Budget)
2026/2027 Capital Budget and Five-Year Plan
2026/2027 Budget and Rate Advertisements
The following is a timetable for our 2026/2027 Budget adoption:
August 4,2026—Approve Tentative Budget
August 6, 2026- Publish Rate Hearing advertisement,tentative budget and rate in the Clay Today.
August 13, 2026- Publish Rate Hearing advertisement,tentative budget and rate in the Clay Today.
August 14,2026-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 8, 2026—Public Rate Hearing at 7pm.
September 15, 2026—Final Adoption.
Rate payers are also being notified of the upcoming Public Hearing through paper bills, online customer page,
Facebook and X feeds and posted signs in the Customer Service windows and the 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 $25,823,930
Sewer Revenue 43,172,495
Reclaimed Revenue 9,184,618
Connection Fees,AWS&DEP Grants 12,026,210
Miscellaneous Revenue 2,077,007
Capital Fund-Const.Dept.Labor,OH,&Equipment 354,835
Interest-Restricted 554,330
Interest-Non Restricted _ 341,308
Total Revenues $93,534,733
Expenditures:
Debt Service-Interest 6,056,109
Debt Service-Principal 8,556,120
Capitalized Wages 423,841
Restricted Interest Income 554,330
Renewal&Replacement Fund 3,645,529
Environmental Reuse Capital Fund 1,738,521
Connection Fee Fund,AWS&DEP Grants 12,026,210
Departmental Capital Fund 2,133,500
Capital Reserve 5,932,179
Total Debt and Capital Expenditures $41,066,339
Operation Expenses:
Wages $18,112,297
Capitalized Wages ($423,841)
Health Insurance 3,062,369
Retirement 1,817,921
Licenses, Education,&Uniforms 464,195
Payroll Taxes 1,379,088
Workers Compensation ins. 256,987
General Liability&Property Insurance 1,750,000
Transportation Expense _ 1,005,270
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 635,758
Software 1,398,292
Engineering Expense 50,000
Legal Expense 298,200
Audit Expense 41,000
Subcontractors-Water 520,570
Subcontractors-Sewage 1,154,500
Subcontractors-Testing 355,815
Subcontractors AWS 100,000
Subcontractors General 1,805,747
Sludge Removal&Treatment 2,532,000
Bad Debt Expense _ 50,000
Miscellaneous 374,767
Contingency 1,472,799
Board Of Directors Compensation 60,243
Due in Lieu of Taxes 3,518,147
Total Operation Expenses $52,113,559
CLAY COUNTY UTILITY AUTHORITY
2026/2027 PROPOSED OPERATING BUDGET
Construction Department Expenses:
Wages $128,631
Health Insurance 23,931
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 30,052
Depreciation _ 24,264
Total Construction Department Costs $354,835
Total Expenditures $93,534,733
(OVER)UNDER BUDGET $0
CLAY COUNTY UTILITY AUTHORITY
2026/2027 PROPOSED OPERATING BUDGET - RECAP
o% 1%
13% REVENUES: $93,534,733
❑Sewer Revenue
41611614666,
❑Water Revenue
❑Reclaimed Revenue
❑Connection Fees
❑Miscellaneous Revenue
0 Capital Fund
❑Interest
28%
1% 1%
EXPENDITURES: $93,534,733
0 Capital Funding
❑Wages and Related
❑Debt Service & Stabilization
libri ,4111111h
❑Supplies
❑Subcontractors
❑Electric & Fuel
❑Due in Lieu of Taxes
❑Health Insurance
❑Sludge Removal &Treatment
0 Other
❑Professional Services
❑Software
❑Property& Liability Insurance
16% ❑Transportation Expense
23% ❑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
Gravely 60" Mower $ 11,500
Gravely 60" Mower $ 11,500
10' Bush Hog for Mid-Clay $ 12,000
$ 46,500
Distribution &Collection
Hydro Excavator $ 635,000
Crane Truck $ 110,000
F250 Work Body $ 65,000
Maverick $ 32,000
F250 Work Body $ 65,000
F250 Work Body $ 65,000
Van $ 65,000
F250 Work Body $ 65,000
F350 $ 65,000
Trench Box $ 10,000
$ 1,177,000
Construction
Excavator $ 280,000
Loader $ 180,000
$ 460,000
IT
Core Firewall Pair $ 45,000
$ 45,000
Facility Management
Plant Access Control $ 50,000
HVAC Replacement $ 40,000
Roof Repairs $ 50,000
Communication Equipment $ 15,000
Security $ 100,000
Driveway Repair- Lido Place $ 15,000
$ 270,000
SCADA
Vehicle $ 35,000
$ 35,000
Master Departmental Capital Contingency $ 100,000
Total Department Budgets $ 2,133,500
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 1,731,872 1,818,466 1,909,389 2,004,858 2,105,101 11,198,286
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 7,437,390 7,660,512 8,043,537 8,445,714 8,868,000 46,022,840
Restricted Interest Earnings 361,955 282,175 141,088 5,000 5,000 5,000 800,218
Borrowing/Utilization of Surplus Funds if needed (1,582,000) 8,080,258 12,407,137 4,294,034 (12,645,956) (21,715,729) (11,162,256)
Balances After Transfers $ 90,803,980 $ 35,336,934 $ 41,974,867 $ 36,813,227 $ 23,471,410 $ 18,607,210 $ 247,007,627
CAPITAL EXPENDITURES:
Capital Projects
Construction 45,309,082 15,519,306 13,630,000 6,549,000 3,250,000 250,000 84,507,388
Design 8,153,562 1,656,000 11,635,000 12,059,600 1,700,000 1,000,000 36,204,162
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 15,293,990 10,761,470 11,243,970 11,246,970 10,872,645 10,872,645 70,291,690
Deparment Capital 4,944,773 2,133,500 1,500,000 1,500,000 1,500,000 1,500,000 13,078,273
Development Services 3,275,986 554,210 0 0 0 0 3,830,195
Subtotals 82,549,072 32,124,486 38,158,970 33,466,570 21,337,645 16,915,645 224,552,388
Management Reserve($) 8,254,907 3,212,449 3,815,897 3,346,657 2,133,765 1,691,565 22,455,239
TOTAL CAPITAL EXPENDITURES $ 90,803,980 $ 35,336,934 $ 41,974,867 $ 36,813,227 $ 23,471,410 $ 18,607,210 $ 247,007,627
Capital Expenditures Breakdown:
Construction 49,839,991 17,071,237 14,993,000 7,203,900 3,575,000 275,000 92,958,127
Design/Concept 15,042,766 3,471,600 12,963,500 15,512,860 5,901,500 4,273,500 57,165,726
All Others 25,921,224 14,794,098 14,018,367 14,096,467 13,994,910 14,058,710 96,883,774
$ 90,803,980 $ 35,336,934 $ 41,974,867 $ 36,813,227 $ 23,471,410 $ 18,607,210 $ 247,007,627
NOTICE OF PUBLIC HEARING
The Clay County Utility Authority has tentatively adopted a budget for Fiscal Year 2026/2027. A public
hearing will be held on Tuesday, September 8, 2026 at 7:00 p.m. in the Clay County Utility Authority Board
Room, 3176 Old Jennings Road, Middleburg, Florida.
BUDGET SUMMARY
CLAY COUNTY UTILITY AUTHORITY
PROPOSED BUDGET FOR 2026/2027
Operating Capital Self Insurance Total Fund
Fund Fund Fund Budget
Revenues:
Projected Cash at October 1, 2026 $ 2,000,000 $ 80,838,802 $ 525,000 $ 83,363,802
Water&Sewer Revenue 90,207,253 90,207,253
Miscellaneous Revenue/Borrowing 3,327,480 3,327,480
Fund Transfers 26,454,110 26,454,110
Total Revenues $ 95,534,733 $ 107,292,912 $ 525,000 $ 203,352,645
Expenditures:
Debt Service $ 14,612,229 $ - $ - $ 14,612,229
Fund Transfers 26,454,110 26,454,110
Operation Expenses 48,950,247 48,950,247
Due in Lieu of Taxes 3,518,147 3,518,147
Capital Projects 35,336,934 35,336,934
Projected Cash at September 30, 2027 2,000,000 71,955,978 525,000 74,480,978
Total Expenditures $ 95,534,733 $ 107,292,912 $ 525,000 $ 203,352,645
Additional information on the proposed budget is available at https://clayutility.org/about-us/rates-and-
financial-updates/or you can come to the office of the Clay County Utility Authority at 3176 Old Jennings Road,
Middleburg, Florida, Monday through Friday 8:00 a.m. to 5:00 p.m. except legal holidays.
Following the public hearing, which may be adjourned from time to time, The Board of Supervisors may
adopt or modify the proposed budget.
In accordance with Florida Statutes and the Americans with Disabilities Act, any person needing a special
accommodation to participate in this matter, should contact the Clay County Utility Authority by mail at 3176
Old Jennings Road,Middleburg, Florida 32068, at https://lf.clayutility.org/Forms/ADA, or by telephone at(904)
213-2464, no later than 48 hours prior to the hearing or proceeding for which this notice has been given. Persons
requiring auditory assistance may access the foregoing telephone number by contacting the Florida Relay Service
at 1-800-955-8770 (Voice) or 1-800-955-8771 (TDD).
If any person intends to appeal any decision related to this action, such person will need to provide a court
reporter at such person's own expense, for a transcript of the proceedings. All interested persons are invited to
attend.
CLAY COUNTY UTILITY AUTHORITY
Jeremy Johnston, Executive Director
LEGAL NOTICE
NOTICE OF PUBLIC HEARING TO CONSIDER THE ADOPTION OF A PROPOSED RESOLUTION AMENDING CERTAIN RATES AND CHARGES FOR THE CLAY COUNTY UTILITY AUTHORITY.
The Clay County Utility Authority("CCUA")will hold a Public Hearing on Tuesday,September 8,2026,at 7:00 PM,in the Clay County Utility Authority's Board Room,located at 3176 Old Jennings Road,Middleburg,Florida,for the
purpose of receiving public comment concerning the adoption of the 2026/2027 budgets.
Note:All service rates stated as monthly rates.Proposed 4.6%increase to Potable Water,Reclaimed Water&Sewer Base and Consumption charges except Commercial Potable Consumption increase of 10%.Changes noted below.
SYSTEM BASE CHARGES: Water Wastewater Reuse
Meter Size
5/8"x 3/4•' $14.19 $32.35* $21.47
3/4" $21.30 $44.40 $32.25
1•' $35.58 $80.88 $53.69
1&1/2" $71.09 $161.73 $107.39
2•' $113.76 $258.83 $171.80
3•' $227.48 $517.69 $343.58
4•' $355.47 $808.62 $536.85
6•' $710.93 $1,617.24 $1,073.69
8" $1,137.50 $2,588.25 $1,717.93
10" $1,635.16 $3,719.18 $2,469.52
12•' $3,054.61 $6,953.76 $4,615.82
*Residential Wastewater will be charged the same rate regardless of meter size
WATER SURCHARGES:
Alternative Water Supply Surcharge-Per Monthly Water Bill $1.30
CONSUMPTION CHARGES(based on 30 days):
Water System Consumption Rates:
Residential Service:
First 6,000 gallons $1.97
Next 6,000 gallons $5.83
Next 6,000 gallons $7.54
All usage over 18,000 gallons $9.67
Note:Consumption charge per 1,000 gallons with allowance per meter equivalent ERC
General Service:
All consumption per 1,000 gallons(Excluding Potable Irrigation Meters) $3.09
General Service:
Potable Irrigation Metered Services
First 10,000 gallons $1.97
Next 15,000 gallons $5.83
Next 25,000 gallons $7.54
All usage over 50,000 gallons $9.67
Note:Consumption charge per 1,000 gallons with allowance per meter equivalent ERC
Wastewater System Consumption Rates:
Residential Service:
All Meter Sizes(10,000 gallon cap) $4.83
Umnetered Hat Rate $69.49
MWri-family Unmetered per Unit $54.71
Note:Where reclaimed water is available the cap for residential wastewater usage will not apply
General Service:
Consumption charge per 1,000 gallons of metered water,no cap $5.88
Reclaimed Water Consumption Rates:
Residential and General Service:
First 15,000 gallons $1.07
Next 5,000 gallons $2.07
All usage over 20,000 gallons $3.14
Note:Consumption charge per 1,000 gallons with allowance per meter equivalent ERC
CUSTOMER DEPOSIT:(per ERC)
Security Deposit Amount: Water Wastewater Reuse
Initial Deposit $30.00 S60.00 $35.00
Initial Deposit for Customers Without SSN $60.00 S120.00 S70.00
Annual Interest Rate of 1.54%will be paid on deposits
Note:A security deposit is required for all new accounts including transfers and existing accounts that become delinquent and require a field visit.An additional deposit will be required for accounts
that are disconnected twice in one 12 month period.
SERVICE CHARGES&MISCELLANEOUS FEES:
After Hours Prepayment for New Service S274.00
Same Day Service Charge and After Hours Premise Visit Surcharge(Normal Hours 8 AM to 5 PM,M-F) $30.00
Initial Connection,Premise Visit Charge,Normal Reconnection,Recomection due to Repair,and 2nd Trip $30.00
Special Meter Rereads,Hydrant Reading Charge and Backtlow Test Final Notice $30.00
Nonpayment Charge Before 4:00 PM,Monday-Friday $30.00
Nonpayment Charge After 4:00 PM and before 8:00 PM,Monday-Friday $98.00
Nonpayment Charge on Weekends and Holidays S131.00
Nonpayment Charge Flat Rate Sewer Account $88.00
Late Notice Charge $3.61
Returned Check Charge $30.00
Hydrant Meter:Application Set Up,Relocation Charge,and Fee to Replace Cut Meter Lock $30.00
Meter Inspection Fee for New Meter Installations $30.00
Meter Testing Charge(5/8"x3/4"&3/4") (1"&Above Meters:Actual Cost) $76.00
Meter Reset Fee $143.00
Meter Tampering Charge $65.00
Replacement of Broken Curb Stop $88.00
Lien Charge(Charge does not include any recording costs,additional collection fees or attorney fees) $143.00
Violation Reconnection $30.00
Monthly Hydrant Base Charge(plus water at metered rates) $109.00
Hydrant Meter Deposit per Hydrant Policy $585.00 to$1,280.00
Hydrant Meter One-Time Fill at CCUA Main Office(plus water at metered rotes) $65.00
Waste Disposal Deposit per Septage Haulers Disposal Deposit Policy
Building Water Monthly Charge All Systems(Uo-metered used during construction) $76.00
Wholesale Reclaimed Water Usage Charge Per 1,000 Gallons $0.60
Waste Disposal From Portable Toilets,Septic Tanks,and Landoll Lechate at Sewage Treatment Plant Per t.am mama, $121.00
Processing fees to CCUA for Potable Water(Public wan,sappy)Distribution and Transmission System Permits $307.00
Processing fees to CCUA for Domestic Wastewater Collectionrrmnsmission System Permits $307.00
Processing fees to CCUA for Permit Modifications $65.00
Energy Surcharge(to be assessed based on a formula)when actual energy sensitive operating expenses exceed budgeted energy sensitive expenses
Account collection fees and/or costs incurred by CCUA in the course of collecting delinquent balances,which maybe based on a percentage at a maximum of 40%of the debt,and all costs and expenses,including reasonable attorneys'
fees,which CCUA incurs in such collection efforts,will be paid,in addition to the original balance due,by the customer responsible for the delinquent balance.
SERVICE AVAILABILITY CHARGES:
Water Capacity Charge Per ERC $492.67
Alternative Water Supply Charge Per ERC $423.99
SJEWMD Black Creek Water Resource Development Project Connection Charge Per ERC $103.22
Wastewater Capacity Charge Per ERC excluding Keystone included in FDEP Gant SG481030 and LP0512 $4,488.74
Reclaimed Water Capacity Charge Per ERC For Developments with Reclaimed Water Piping Systems $328.44
Surcharge for Development of Reclaimed Program(Applicable To All Developments That Do Not Install Reclaimed Piping Systems) $410.00
Debt Service Charge Per ERC $279.61
Fire Protection-Initial Charge(Per Gallons Per Minnte"GPM"Flow) $15.81
Inspection,Plan Review,As-built Drafting,and Recording Fees Acted Cost
Potable Water Meter,with Backilow Device(5/8"x3/4"Meter with other sizes at cost)Includes Meter Box $522.06
Reclaimed Water Meter(5/8"x3/4"Meter with other sizes at cost)Developments with Reclaimed Water Piping Systems&Includes Meter Box $450.01
As defined in Rate Resolution:
Supplemental Developer Agreement Administrative Charge $100.00
Financed Developer Agreement Administrative Charge $100.00
Flex Space Meter Audit(2nd and subsequent trips)-$50.00,plus$75.00,per hour in excess of.75 hours per trip
Master Meter Violation Charge,where applicable $500.00
Carrying Charge for Middleburg Service Area Policy and In fill Policy 3.61%
Finance Charge 4.88%
Middleburg Service Area Development Policy-Distribution and Collection Infrastructure Charge Per Acre
Water $5,867.00
Wastewater $11,272.00
LAMPA Infrastructure fee per ERC
Potable Water $849.63
Reclaimed Water $1,081.49
Wastewater $1,232.49
Additional information on the proposed rates,charges,and fees is available for inspection in the office of the Clay County Utility Authority at 3176 Old Jennings Road,Middleburg,Florida,Monday through Friday;8:00 AM to 5:00 PM,
except legal holidays.Following the Public Healing,which maybe adjourned from time to time,the Board of Supervisors may adopt or modify the proposed rates,charges,and fees.
In accordance with Florida Statutes and the Americans with Disabilities Act,any person reeding a special accommodation to participate in this matter,should contact the Clay County Utility Authority by mail at 3176 Old Jennings Road,
Middleburg,Florida 32068,at https://Ifclayutihty.org/Fonns/ADA,or by telephone at(904)213-2464,no later than 48 hours prior to the hearing or proceeding for which this notice has been given.Persons requiring auditory assistance may
access the foregoing telephone number by contacting the Florida Relay Service at 1-800-955-8770(Voice)or 1-800-955-8771(TDD).
If any person intends to appeal any decision related to this action,such person will need to provide a court reporter at such person's own expense,for a transcript ofthe proceedings.All interested persons are invited to attend.
CLAY COUNTY UTILITY AUTHORITY
Jeremy Johnston Executive Director