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HomeMy WebLinkAbout09.a EDB August 2026 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. September 28, 2026 To: Board of Supervisors From: Karen Osborne Re: August 2026 Financial Package I have enclosed the following financial information: A) Comparative Financial Statements for the eleven 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 August 31, 2026 C) Budget Reports for the eleven 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 August 31, 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$4,656,267 (22%) over budget due to a favorable revenue and favorable expense variance. Operating revenue is$717,012 (1%) over budget and Operating expenses are$3,939,256 (8%) under budget. Itemized operating expense variances are in Section C. We gained 1,163 active (Residential 1,132, General Service 31)water accounts and 1,151 active sewer(Residential 1,134 General Service 17) accounts for the fiscal year 2025/2026 as compared to an increase of 1,070 active water accounts and an increase of 1,054 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 01:36 PM 09/28/2026 Page 1 of 1 Period: FY2026-Aug Ledger Account Summary Current Year YTD Prior Year YTD Assets Cash 56,673,242.59 44,610,397.56 Investments 40,580,658.87 20,970,610.44 Accounts Receivable 8,386,527.61 6,849,039.82 Current Receivables 64,127.62 58,835.52 Other Current Assets 576,810.71 476,384.42 Inventory 3,579,136.44 2,850,813.75 Net Fixed Assets 448,159,919.28 395,581,422.70 Construction in Progress 155,981,040.26 171,222,145.16 Other Long-Term Assets 253,436.06 337,182.64 Deferred Outflow of Resources 1,646,046.23 1,121,926.76 Total Assets 715,900,945.67 644,078,758.77 Liabilities Current Liabilities 20,701,116.92 19,239,014.81 Long-Term Liabilities 190,851,952.65 169,307,790.51 Total Liabilities 211,553,069.57 188,546,805.32 Fund Balance Retained Earnings- Unreserved 68,154,059.61 65,273,623.34 Investment in Capital Assets 434,965,436.56 386,569,879.42 Total Fund Balance 503,119,496.17 451,843,502.76 Net of Revenues&Expenditures 1,228,379.93 3,688,450.69 Total Liabilities&Fund Balance 715,900,945.67 644,078,758.77 3 CCUA Detailed Balance Sheet 01:40 PM 09/28/2026 Page 1 of 3 Period: FY2026-Aug Ledger Account Summary Current Year YTD Prior Year YTD ASSETS Cash 1000:Cash 56,670,958.17 44,606,824.36 1015:Cash in Transit 0.00 653.44 1016:Cash in Transit-Billing 0.00 0.00 1050:Petty Cash 2,284.42 2,919.76 Total Cash 56,673,242.59 44,610,397.56 Investments 1500:Investments 16,269,492.05 20,970,610.44 1501:Truist Investment Account 24,311,166.82 0.00 1502:Investments- LAMPA 0 0.00 Total Investments 40,580,658.87 20,970,610.44 Accounts Receivable 1100:Accounts Receivable W&S Cust 5,630,171.50 1,685,737.52 1101:Unbilled Receivables 3,022,815.45 5,334,939.15 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 76,769.98 78,524.84 1105:Accounts Receivable Clearing Account 15.00 66,750.23 1150:Allowance for Doubtful Accounts (343,244.32) (316,911.92) Total Accounts Receivable 8,386,527.61 6,849,039.82 Current Receivables 1620:Unused Postage 50,569.29 50,252.43 1630:Loans To Customers 13,558.33 8,583.09 Total Current Receivables 64,127.62 58,835.52 Other Current Assets 1160:Interest Receivable 123,260.29 18,430.21 1170:Prepaid Assets 199,787.65 457,954.21 1400:Prepaid Spend 253,762.77 0 Total Other Current Assets 576,810.71 476,384.42 Inventory 1600:I nventory 1,080,229.77 884,373.92 1601:Meter Inventory 2,498,906.67 1,966,439.83 Total Inventory 3,579,136.44 2,850,813.75 Fixed Assets 1700:Buildings 25,928,422.41 22,620,566.99 1701:Intangible Assets 7,713,075.70 7,697,429.70 1702:Land 5,402,344.42 5,294,700.78 1703:Machinery&Equipment 652,593,735.94 583,904,875.07 1740:Subscription Based Asset 6,778,764.26 6,778,764.26 1790:Accumulated Depreciation (245,131,729.27) (227,648,154.79) 1791:Accumulated Amortization (5,124,694.18) (3,066,759.31) Total Net Fixed Assets 448,159,919.28 395,581,422.70 Construction in Progress Total Construction in Progress 155,981,040.26 171,222,145.16 Other Long-Term Assets 1800:Loan to Customers_Long-term 253,436.06 337,182.64 Total Other Long-Term Assets 253,436.06 337,182.64 Deferred Outflow of Resources Deferred Outflow of Resources 1,646,046.23 1,121,926.76 Total Assets 715,900,945.67 644,078,758.77 LIABILITIES Current Liabilities 2000:Accounts Payable 3,086,459.39 3,103,775.40 4 CCUA Detailed Balance Sheet 01:40 PM 09/28/2026 Page 2 of 3 Ledger Account Summary Current Year YTD Prior Year YTD 2004:AP-Customer Refunds Clearing 15,661.50 24,561.66 2005:Due to Eagle Harbor 0.00 0.00 2011:Procurement Card Payable 77,282.73 69,555.14 2012:Expenses Payable 397.25 914.02 2013:Receipt Accruals (5,371.25) (1,308.48) 2014:Virtual Card Payable 0.00 10,478.28 2020:Accrued Electric Expense Due 0.00 0.00 2030:Accrued Interest 2,490,764.62 1,907,560.68 2060:Due to Lend a Helping Hand 802.59 940.20 2080:Escheatment Payable 0.00 0.00 2101:Accrued Sick and Vacation Payable 842,920.42 858,141.68 2102:Payroll Liabilities Payable (74,228.64) (80,874.32) 2109:Employee Fund Withheld 0.00 0.00 2117:Net Payroll Payable 0.00 0.00 2118:Payroll Forward Accrual 491,538.55 429,582.04 2200:Bond Deposits 132,631.15 154,488.44 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 166,953.48 170,986.25 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 513.50 426.89 2300:Refundable Development Agreements 9,453.72 13,446.34 2310:Retainage Payable 828,985.13 1,084,623.89 2330:W&S Customer Deposits 2,444,800.28 4,282,752.87 2340:Keystone Public Service Tax (72.35) 0.00 2999:AP Conversion Account 0.00 (680.39) 9999:Cash Conversion Clearing 81.18 156.18 Total Current Liabilities 20,701,116.92 19,239,014.81 Long-Term Liabilities 2501:2014 DEP Payable 317,590.24 420,535.61 2502:2018 Revenue Bonds Payable DEP_MIDCLAY 8,554,071.84 9,196,056.14 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 28,740,000.00 32,050,000.00 2508:2023 Truist Revenue Bond 0.00 75,000,000.00 2510:2024 Webster Revenue Bond 27,185,000.00 30,000,000.00 2511:Subscription Lease Payable-Long Term 780,069.24 1,502,307.80 2512:2025A Truist Loan& Refinance 55,025,000.00 0 2513:2025B Truist Loan& Refinance 55,410,000.00 0 Total Long-Term Liabilities 190,851,952.65 169,307,790.51 Total Liabilities 211,553,069 57 188,546 R05 39 FUND BALANCE Retained Earnings Retained Earnings- Unreserved 68,154,059.61 65,273,623.34 Investment in Capital Assets 2710:Grants 29,195,028.18 28,248,778.30 2720:AWS CIAC 12,662,194.02 11,046,459.01 2721:Debt Service Charges 3,567,032.15 3,007,107.65 2722:Fire Capacity Charges 2,385,852.49 2,315,387.32 2723:Sewer Capacity Charges 76,216,264.17 70,073,248.71 2724:Sewer Contributed Assets 181,928,260.33 158,540,493.60 2725:Sewer Main Extension Charge 10,114,505.41 8,125,483.32 2726:Sewer TAP in Charge 2,914,161.77 2,790,950.49 2727:SJRWMD Black Creek CIAC 1,906,083.87 1,712,655.11 , 5 CCUA Detailed Balance Sheet 01:40 PM 09/28/2026 Page 3 of 3 Ledger Account Summary Current Year YTD Prior Year YTD 2728:Water Capacity Charges 13,748,754.15 13,083,171.55 2729:Water Contributed Assets 92,461,310.50 80,651,448.47 2730:Water Main Extension Charge 5,066,646.82 4,316,289.31 2731:Water Tap in Charge 2,799,342.70 2,658,406.58 Total Investment in Capital Assets 434,965,436.56 386,569,879.42 Total Fund Balance 503,119,496.17 451,843,502.76 Net of Revamps&Fxpenditures 1228,379 93 3,688,450.69 Total Liabilities&Fund Balance 715,900,945.67 644,078,758.77 6 CCUA Income Statement 01:40 PM 09/28/2026 Page 1 of 1 Period: FY2026-Aug Ledger Account Current Year YTD Prior Year YTD Revenue Water Revenues 30,279,517.72 29,287,578.69 Sewer Revenue 36,461,370.60 34,260,252.73 Miscellaneous Revenue 1,931,800.29 2,117,020.80 Interest Income 1,276,144.69 1,384,391.30 Sale of Assets 132,755.00 110,327.50 Construction Income 336,032.73 199,319.78 Total Revenue 70,417,621.03 67,358,890.80 Expenditures Salary&Benefits Salaries 15,273,848.10 15,084,755.36 Benefits 5,681,946.41 5,569,379.43 Project Labor Recovery (259,901.23) (256,829.30) Total Salary&Benefits 20,695,893.28 20,397,305.49 General&Administrative Expenditures Bad Debt 10,917.63 11,170.56 Communications 414,067.51 371,859.33 Due in Lieu of Taxes 3,003,339.97 2,859,652.41 Electric& Fuel Expenses 3,130,005.74 2,601,906.67 Miscellaneous Expense 348,557.13 291,477.79 Property&Liability Insurance 1,385,851.71 1,250,885.67 Professional Services 807,680.55 1,124,190.25 Sludge Treatment& Disposal 2,525,212.15 2,476,491.93 Subcontractors 3,340,514.41 3,455,558.43 Supplies 6,281,425.74 5,253,308.85 Transportation 945,748.73 767,914.63 Depreciation 16,718,153.58 15,193,442.01 Amortization 1,886,440.30 1,886,440.30 Interest Expense 7,127,509.55 5,499,231.49 Construction Expense 335,750.52 229,604.30 Debt Issuance Costs 232,172.60 0 Total G&A Expenditures 48,493,347.82 43,273,134.62 Total Expenditrues 69,189,241.10 63,670,440.11 Net of Revenue&Expenditures 1,228,379.93 3,688,450.69 7 CCUA Statement of Cash Flows 01:41 PM 09/28/2026 Page 1 of 1 Period: FY2026-Aug Current Period LY Current Period Cash Flows from Operating Activities Net cash provided by operating activities 19,123,703.33 11,262,186.30 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 (11,008,782.23) (7,877,273.28) Interest paid on long-term debt (6,717,525.69) (5,785,886.28) Payments to acquire and construct plant property (20,154,008.18) (34,029,095.65) Capital contributions 11,513,367.18 12,351,625.79 Grants 531,967.88 0 Net cash used in capital and related financing 8,633,688.75 (35,340,629.42) activities Cash Flows from Investing Activities Purchases of Investments (35,524,035.37) (1,226,914.47) Sales of investments 15,950,000.00 37,818,327.23 Interest income 1,276,144.69 1,384,391.30 Net cash provided by investing activities (18,297,890.68) 37,975,804.06 Net increase(decrease)in cash and cash 9,459,501.40 13,897,360.94 equivalents Cash and cash equivalents, beginning of period 47,213,741.19 30,712,383.18 Cash and cash equivalents,end of period 56,673,242.59 44,609,744.12 Reconciliation of operating income to net cash provided by operating activities Cash flows from operating activities Operating income 7,179,162.39 7,692,963.38 Adjustments to reconcile operating income to net cash provided by operating activities: Depreciation&amortization expense 18,626,835.81 17,102,124.24 Changes in assets and liabilities Decrease(Increase) in accounts receivable (1,863,131.74) (272,167.38) Decrease(Increase) in prepaid items and inventory (1,611,782.40) (1,905,366.31) Decrease(Increase) in notes/interest receivable (99,571.63) 121,339.63 Increase(Decrease) in accounts payable (1,034,090.69) (11,370,230.73) Increase(Decrease) in accrued expenses (200,163.91) (214,924.80) Increase(Decrease) in unearned revenue 0 0 Increase(Decrease) in customer deposits (1,873,554.50) 108,448.27 Total adjustments 11,944,540.94 3,569,222.92 Net cash provided by operating activities 19,123,703.33 11,262_186 30 Supplemental schedule of noncash investing, capital,and financing activities Utility plant property contributed by developers 35,645,676.34 32,256,422.06 8 Cumulative Cash Flow $120,000,000 $100,000,000 I I $60,000,000 $40,000,000 • $20,000,000 II $0 — — — — — yD LD ti4 L0 L� ti� Lh L'� L� y� Lh Lh L5 'L� Lh tih ti9) 1,(0 15. ti9) 1,(0 1,(0 1,c0 'ti,(O 5e� 0&" °, e` ac< Qe' 4\ac �� aJ \moo Cash •Investments CLAY COUNTY UTILITY AUTHORITY CASH AND CASH EQUIVALENTS REPORT As of August 31, 2026 Truist Ameris SBA Investments Total Lend A Helping Hand Fund $77 $77 Operating Accounts ** $19,990,300 $19,990,300 FSA Account $26,451 $26,451 Emergency Accounts $25,666 $25,666 Petty Cash $2,284 $2,284 Total Operating Funds $20,044,701 $20,044,701 Public Funds Now: Water Plant Connection Fund $55,527 * $55,527 R Water Line Connection Fund $446,480 * $446,480 R Sewer Plant Connection Fund $7,178,269 * $7,178,269 R Sewer Lines Connection Fund $327,361 * $327,361 R Alternative Water Supply Fund $3,064,945 * $3,064,945 R Renewal&Replacement Fund $508,871 * $508,871 R LAMPA Funds $11,932,968 $11,932,968 R Truist Investment Account $24,311,167 $24,311,167 R Surplus Fund $648,268 $2,040,948 $127,349 $16,269,492 $19,086,057 Available For Construction $24,162,690 $2,040,948 $127,349 $40,580,659 $66,911,645 Debt Service Sinking Funds: 2015 Refunding Sinking Fund $6,247,562 * $6,247,562 R DEP Loan Debt Service Sinking Acct $42,697 * $42,697 R 2018 Bond Sinking Fund $109,914 * $109,914 R Debt Stabilization and Reserve Account_Restricted $843,731 $843,731 R Letter of Credit_Financial Responsible Officer $104,952 $104,952 R Customer Deposits&Self Insurance Fund Customer Deposits $2,423,622 $2,423,622 Self Insurance Fund Sewage Backups $500,000 $500,000 Unemployment $25,000 $25,000 TOTAL Funds $7,348,856 $2,948,622 - - $10,297,478 TOTAL CASH&CASH EQUIVALENTS $51,556,324 $4,989,570 $127,349 $40,580,659 $97,253,901 Investment Accounts Maturity Date Balance APY US Bank Various $16,269,492 1.76% $16,269,492 * BB&T Public Funds Money Checking Accounts $18,825,357 0.25% BB&T Public Funds Money Checking Accounts $19,990,300 1.50% BB&T Public Funds Money Checking Accounts $11,932,968 1.38% Ameris Public Funds Money Checking Accounts $4,989,570 1.10% SBA $127,349 3.84% Construction Balance $66,911,645 Operating Cash $17,990,300 Available Construction Balance: $84,901,945 "R"indicates fund is Restricted by Bond Resolution,Enabling Legislation or Board Resolution. Section B Printed 9/28/2026 CLAY COUNTY UTILITY AUTHORITY BUDGET REPORTS FISCAL YEAR 2025/2026 Section C CCUA Operating Budget Report 01:42 PM 09/28/2026 Page 1 of 1 Organization: Fund: General Fund Plan Structure:Adopted Budget by Period Time Period: Current Year Period: FY2026-Aug Ledger Account Budget Current Year YTD Available Balance % Budget Used Operating Revenues Water Revenues Water Base Charges 10,644,488.00 9,399,278.94 1,245,209.06 88.30% Water Use Charges 13,466,263.00 13,440,017.08 26,245.92 99.81% Reuse Water Base Charges 4,618,020.00 4,259,710.36 358,309.64 92.24% Reuse Water Use Charges 3,574,974.00 3,180,511.34 394,462.66 88.97% Total Water Revenues 32,303,745.00 30,279,517.72 2,024,227.28 93.73% Sewer Revenues Sewer Base Charges 21,808,265.00 19,571,684.79 2,236,580.21 89.74% Sewer Use Charges 18,000,788.00 16,889,685.81 1,111,102.19 93.83% Total Sewer Revenues 39,809,053.00 36,461,370.60 3,347,682.40 91.59% Miscellaneous Revenue 2,045,470.65 1,931,800.29 113,670.36 94.44% Total Operating Revenues 74,158,268.65 68,672,688.61 5,485,580.04 92.60% Interest Income 1,055,136.00 1,276,144.69 (221,008.69) 120.95% Operating Expenses Salaries&Wages 16,335,025.16 15,273,848.10 1,061,177.06 93.50% Employee Benefits 6,133,085.74 5,681,946.41 451,139.33 92.64% Project Labor Recovery 0 (259,901.23) 259,901.23 0.00% Bad Debt 30,000.00 10,917.63 19,082.37 36.39% Communications 573,389.00 414,067.51 159,321.49 72.21% Due in Lieu of Taxes 3,245,076.00 3,003,339.97 241,736.03 92.55% Electric& Fuel Expenses 3,362,001.00 3,130,005.74 231,995.26 93.10% Miscellaneous Expense 372,761.00 348,557.13 24,203.87 93.51% Property&Liability Insurance 1,750,000.00 1,385,851.71 364,148.29 79.19% Professional Services 1,375,854.62 807,680.55 568,174.07 58.70% Sludge Treatment& Disposal 3,203,200.00 2,525,212.15 677,987.85 78.83% Subcontractors 4,584,487.01 3,340,514.41 1,243,972.60 72.87% Supplies 7,781,976.32 6,281,425.74 1,500,550.58 80.72% Transportation 924,764.00 945,748.73 (20,984.73) 102.27% Contingency 1,412,622.74 0 1,412,622.74 0.00% Total Operating Expenses 51,084,242.59 42,889,214.55 8,195,028.04 83.96% Non-Operating Expenses Depreciation 16,345,411.00 16,718,153.58 (372,742.58) 102.28% Amortization 0 1,886,440.30 (1,886,440.30) 0.00% Interest Expense 4,277,639.00 7,127,509.55 (2,849,870.55) 166.62% Sale of Assets 0 132,755.00 (132,755.00) 0.00% Debt Issuance Costs 0 232,172.60 (232,172.60) 0.00% Total Non-Operating Expenses 20,623,050.00 25,831,521.03 (5,208,471.03) 125.26% Construction Income 332,668.00 336,032.73 (3,364.73) 101.01% Construction Expense 332,668.00 335,750.52 (3,082.52) 100.93% Net of Revenue&Fxpenditiirps 3,506,112 06 1,228,379.93 2,277,732.13 35.04% 12 CCUA Operating Expense Report 01:43 PM 09/28/2026 Page 1 of 2 Organization: Fund: General Fund Plan Structure:Adopted Budget by Period Time Period: Current Year Period: FY2026-Aug Ledger Account Budget Current Year YTD Available Balance % Budget Used SALARIES&WAGES Accrued wages 0 (37,349.73) 37,349.73 0.00% Emergency Pay 0 152.09 (152.09) 0.00% Overtime Wages 610,695.25 800,696.09 (190,000.84) 131.11% Tuition Reimbursement 0 0.00 0.00 0.00% Wages Salary 15,724,329.91 14,326,809.74 1,397,520.17 91.11% SUBTOTAL 16,335,025.16 15,090,308.19 1,244,716.97 92.38% EMPLOYEE BENEFITS Employee Health and Life Insurance 2,980,807.91 2,634,439.27 346,368.64 88.38% Employee Retirement and Benefits 1,565,337.52 1,507,253.51 58,084.01 96.29% Employer Fica Payroll Taxes 1,203,652.92 1,117,973.91 85,679.01 92.88% Wellness 95,000.00 94,111.79 888.21 99.07% Workers Comp Insurance 288,287.39 251,806.61 36,480.78 87.35% SUBTOTAL 6,133,085.74 5,605,585.09 527,500.65 91.40% BAD DEBT Bad Debt Expense 30,000.00 10,917.63 19,082.37 36.39% SUBTOTAL 30,000.00 10,917.63 19,082.37 36.39% COMMUNICATIONS Communication Expenses 573,389.00 414,067.51 159,321.49 72.21% SUBTOTAL 573,389.00 414,067.51 159,321.49 72.21% 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 3,003,339.97 241,736.03 92.55% SUBTOTAL 3,245,076.00 3,003,339.97 241,736.03 92.55% ELECTRIC&FUEL EXPENSES Electric and Fuel 3,362,001.00 3,130,005.74 231,995.26 93.10% SUBTOTAL 3,362,001.00 3,130,005.74 231,995.26 93.10% MISCELLANEOUS EXPENSE Advertising Expense 27,160.00 16,273.41 10,886.59 59.92% Bank Fees 18,000.00 9,763.68 8,236.32 54.24% Miscellaneous Expense 300,561.00 305,986.92 (5,425.92) 101.81% Rental Expense 27,040.00 16,533.12 10,506.88 61.14% SUBTOTAL 372,761.00 348,557.13 24,203.87 93.51% PROPERTY&LIABILITY INSURANCE Property Insurance 1,750,000.00 1,385,851.71 364,148.29 79.19% SUBTOTAL 1,750,000.00 1,385,851.71 364,148.29 79.19% PROFESSIONAL SERVICES Accounting Audit Expense 35,500.00 32,500.00 3,000.00 91.55% Employee Training and Travel 528,049.50 221,308.59 306,740.91 41.91% Engineering Expense 335,000.00 344,399.50 (9,399.50) 102.81% Legal Expenses 417,062.00 153,891.01 263,170.99 36.90% Salaries for Board Members 60,243.12 55,581.45 4,661.67 92.26% SUBTOTAL 1,375,854.62 807,680.55 568,174.07 58.70% SLUDGE TREATMENT&DISPOSAL Sludge Removal 2,532,000.00 1,996,750.15 535,249.85 78.86% Sludge Treatment 671,200.00 528,462.00 142,738.00 78.73% SUBTOTAL 3,203,200.00 2,525,212.15 677,987.85 78.83% SUBCONTRACTORS 13 CCUA Operating Expense Report 01:43 PM 09/28/2026 Page 2 of 2 Ledger Account Budget Current Year YTD Available Balance % Budget Used Subcontractors 3,949,022.01 3,006,335.22 942,686.79 76.13% Subcontractors Testing 466,865.00 234,093.41 232,771.59 50.14% Trash Service 168,600.00 100,085.78 68,514.22 59.36% SUBTOTAL 4,584,487.01 3,340,514.41 1,243,972.60 72.87% SUPPLIES Administration Software 41,800.00 23,881.02 17,918.98 57.13% Brass Fittings 0 3,374.32 (3,374.32) 0.00% Chemicals 1,993,260.00 1,658,286.88 334,973.12 83.19% Furniture 21,900.00 6,680.45 15,219.55 30.50% Inventory 0 570,270.96 (570,270.96) 0.00% Software 1,318,914.33 836,567.36 482,346.97 63.43% Supplies Field 3,854,234.99 2,714,277.22 1,139,957.77 70.42% Supplies Office 551,867.00 468,087.53 83,779.47 84.82% SUBTOTAL 7,781,976.32 6,281,425.74 1,500,550.58 80.72% TRANSPORTATION Fleet Repair and Maintenance 260,000.00 284,263.67 (24,263.67) 109.33% Transportation Expenses 664,764.00 661,485.06 3,278.94 99.51% SUBTOTAL 924,764.00 945,748.73 (20,984.73) 102.27% Total Operating Expenses 51,084,242.59 42,889,214.55 8,195,028.04 83.96% 14 CLAY COUNTY UTILITY AUTHORITY CIAC REPORTS FISCAL YEAR 2025/2026 Section D CCUA CIAC Report 01:44 PM 09/28/2026 Page 1 of 1 Period: FY2026-Aug Ledger Account Beginning Year Balance Activity for the Month Year To Date Ending Balance Contributions in Aid of Construction Grants 28,663,060.30 0 531,967.88 29,195,028.18 Water Capacity Charges 13,131,609.55 77,017.60 617,144.60 13,748,754.15 Sewer Capacity Charges 70,517,171.71 721,283.55 5,699,092.46 76,216,264.17 Fire Capacity Charges 2,332,778.32 0 53,074.17 2,385,852.49 Alternative Water Supply Charge 11,156,088.73 138,496.58 1,506,105.29 12,662,194.02 SJRWMD Black Creek Charge 1,723,435.75 16,638.59 182,648.12 1,906,083.87 Debt Service Charge 3,053,044.12 34,423.80 513,988.03 3,567,032.15 Water Tap-In Charge 2,664,541.11 9,224.74 134,801.59 2,799,342.70 Sewer Tap-In Charge 2,809,192.98 0 104,968.79 2,914,161.77 Water Main Extension Charge 4,325,507.93 74,897.20 741,138.89 5,066,646.82 Sewer Main Extension Charge 8,154,100.17 213,333.64 1,960,405.24 10,114,505.41 Water Contributed Assets 80,707,239.79 1,589,829.91 11,754,070.71 92,461,310.50 Sewer Contributed Assets 158,036,654.70 3,896,907.76 23,891,605.63 181,928,260.33 Total Contributions in Aid of 387,274,425.16 6,772,053.37 47,691,011.40 434,965,436.56 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 0.00 0.00 0.00 4,490.51 0.00 0.00 6,314,961.57 Job 25022WL North Clay Reclaimed Transmission Mains - 236,727.36 122,576.34 416.75 51,545.10 411,265.55 Job 25024SP Mid Clay Reclaimed Storage Tank#3 - 27,284.14 1,203.93 1,574.37 2,977.41 33,039.85 New Development: - Total Expenditures 9,132,736.42 78,858.43 4,878.09 2,083.73 0.00 0.00 0.00 0.00 264,011.50 128,270.78 1,991.12 54,522.51 0.00 9,667,352.58 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 70,641.90 70,949.58 71,019.90 71,002.26 71,685.26 71,522.64 7,141,097.68 Connection Charge Fund(Growth) 4,786,982.30 41,667.18 59,576.12 42,576.49 43,932.41 26,146.62 47,506.14 62,349.53 50,639.28 49,937.68 59,079.16 226,010.56 5,496,403.47 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 96,584.44 118,148.04 133,299.11 121,659.18 120,939.94 130,764.42 297,533.20 0.00 12,677,774.94 Balance 2,061,800.09 30,771.29 122,630.45 110,793.20 114,294.91 96,584.44 118,148.04 133,299.11 (142,352.32) (7,330.84) 128,773.30 243,010.69 0.00 3,010,422.36 Cash Balance 3,064,944.87 Done in following Month: Less Construction Costs transferred after month close (54,522.51) J/E-Adjustment True Up for Move-Ins/Move-Outs J/E-Interfund Transfer 3,010,422.36 Page D-la 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 Current Fiscal for Transfers Current Fiscal Financial Carry Over Year Adopted Year Combined Transfers and Funds Spent @ Job Cost and Year Job Costs 5 Year Adopted Job Description Job Number Budget Budget Budgets Amendments 8/31/26 Balances To Fund Amendments 2025/2026 Budget Total RENEWAL,REPLACEMENT&BETTERMENT ` I Departmental Capital 100 1,277,571.48 1,597,892.00 2,875,463.48 1,637,743.89 1,237,719.59 2,875,463.48 7,875,463.48 Upgrade Lift station 9-Meadowbrook 755 108,077.74 108,077.74 1,769.79 106,307.95 108,077.74 108,077.74 Well Monitoring Not Started 280,000.00 280,000.00 280,000.00 280,000.00 280,000.00 Fleming Island Reg.WWTP-2nd BCR Plant,Two Tanks 21010RR 8,880,000.00 8,880,000.00 8,023,703.94 856,296.06 8,880,000.00 8,880,000.00 Liftstation#2-Doctor's Lake-Forcemain(Prey LS2&3 Upgrade) 21016RR 7,000,000.00 7,000,000.00 6,326,100.27 673,899.73 7,000,000.00 7,000,000.00 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 4,099,440.34 Meadowbrook Well Rehab 21028RR 366,895.00 366,895.00 1,086.19 365,808.81 366,895.00 366,895.00 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 3,800,366.23 2,826,076.77 6,626,443.00 6,626,443.00 Lift Station#4 Upgrades 22008RR 1,000,000.00 1,000,000.00 118,558.92 881,441.08 1,000,000.00 1,000,000.00 Lift Station#62 and#67-Rehabilitation 22009RR 1,600,000.00 1,600,000.00 79,480.43 1,520,519.57 1,600,000.00 1,600,000.00 Miller WRF Electrical Upgrades&WWTP Upgrades 23004RR 236,005.00 236,005.00 3,100,393.00 1,007,468.31 2,328,929.69 8 3,336,398.00 14,119,516.00 Spencers WTP-Ground Storage&High Service Pump&Electrical Upgrades 23005RR 6,066,018.32 6,066,018.32 303,327.82 5,762,690.50 6,066,018.32 6,066,018.32 Pace Island WTP Electrical Upgrades Not Started 0.00 0.00 0.00 2,391,000.00 Fleming Oaks WTP Electrical Upgrades 23007RR 442,107.00 442,107.00 119,113.39 322,993.61 442,107.00 4,095,150.31 SCADA System 23008RR 2,030,000.00 1,000,000.00 3,030,000.00 240,270.29 2,789,729.71 3,030,000.00 7,030,000.00 Fleming island WRF electrical upgrades Nault upgrades 23009RR 2,082,361.00 2,082,361.00 279,453.08 1,802,907.92 2,082,361.00 9,350,361.00 Liftstation 41 Construction 26018RR 0.00 0.00 400,000.00 54,175.00 345,825.00 12 400,000.00 400,000.00 Liftstation51 Construction 26019RR 0.00 0.00 400,000.00 67,588.00 332,412.00 13 400,000.00 400,000.00 Liftstation 69 Construction 26020RR 0.00 0.00 400,000.00 47,786.00 352,214.00 14 400,000.00 400,000.00 Upgrade Lift Station 11 23012RR 1,567,861.21 1,567,861.21 (1,200,000.00) 310,821.91 57,039.30 12,13,14 367,861.21 367,861.21 Sandridge Road widening from Henley to CR 209 and ForceMain Extension 23015SL 2,040,000.00 2,040,000.00 2,029,151.85 10,848.15 2,040,000.00 2,040,000.00 Gravity Sewer Lining 26004RR 0.00 1,000,000.00 1,000,000.00 958,369.45 41,630.55 1,000,000.00 5,000,000.00 Keystone Heights-Lakeside Street/Hilltop Street Water Main Rehabilitation 23024RR 241,415.45 241,415.45 245,284.30 (3,868.85) 241,415.45 241,415.45 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 1,238,000.00 Lift Station Bypass Pump 26005RR 200,000.00 200,000.00 193,868.55 6,131.45 200,000.00 200,000.00 Manhole Rehab-FY25 25017RR 400,000.00 400,000.00 (268,413.61) 131,586.39 0.00 9 131,586.39 531,586.39 Manhole Rehab-FY26 26006RR 0.00 100,000.00 100,000.00 268,413.61 135,504.96 232,908.65 9 368,413.61 368,413.61 Keystone Heights High School WM relocation Not Started 143,000.00 143,000.00 (143,000.00) 0.00 0.00 1 0.00 0.00 Plant Meters Retrofits 2502IRR 12,145.04 75,000.00 87,145.04 96,915.48 (9,770.44) 87,145.04 387,145.04 FH and Gate Valve replacement 25022RR 313,739.10 150,000.00 463,739.10 237,284.36 226,454.74 463,739.10 1,063,739.10 Potable and Reclaimed Water Meter and backflow device replacement 23003RR 1,762,010.49 1,700,000.00 3,462,010.49 1,287,307.69 2,174,702.80 3,462,010.49 10,262,010.49 Lake Asbury WM Improvements(602 Lake Asbury Road&Aldersgate St.) 23030RR 750,000.00 750,000.00 746,249.69 3,750.31 750,000.00 750,000.00 Keystone Wastewater Treatment Plant-Phase II Construction 24007SP 952,620.80 1,702,400.00 2,655,020.80 755,257.23 1,899,763.57 2,655,020.80 8,629,020.80 Upgrade Lift Station 20 24003RR 1,198,313.59 305,324.61 1,503,638.20 150,000.00 1,355,923.91 297,714.29 7 1,653,638.20 1,653,638.20 Upgrade Lift Station 20&56 Not Started 375,000.00 375,000.00 0.00 375,000.00 375,000.00 375,000.00 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 1,500,000.00 Miller St.WWTP Upgrades Influent Structure,Septage station&Electrical upgrades- combined with 23004RR Not Started 3,100,393.00 3,100,393.00 (3,100,393.00) 0.00 8 0.00 0.00 New Lift Station Generators 25014RR 1,043,891.24 1,043,891.24 692,194.79 351,696.45 1,043,891.24 1,043,891.24 12"WM Extension Hwy.100 to Brooklyn Bay Rd.(Keystone) Not Started 0.00 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 0.00 Old Jennings WTP Electrical Upgrade Not Started 0.00 0.00 0.00 0.00 0.00 Tanglewood Electrical Upgrade Not Started 0.00 0.00 0.00 0.00 344,000.00 Orange Park South Electrical Upgrade Not Started 0.00 0.00 0.00 0.00 0.00 Ridaught WRF Electrical Upgrades Not Started 0.00 0.00 0.00 0.00 3,396,600.00 Spencer's WRF Electrical Upgrades Not Started 0.00 0.00 0.00 0.00 1,328,000.00 Oakleaf WTP Electrical Upgrades Not Started 0.00 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 2,018,219.00 Upgrade Lift Station 98 Not Started 0.00 0.00 0.00 0.00 0.00 Upgrade Lift Station 111 Not Started 0.00 0.00 0.00 0.00 0.00 GST&Hydro Repairs Not Started 225,000.00 225,000.00 225,000.00 225,000.00 225,000.00 BCR Upgrades 24019RR 426,400.00 426,400.00 412,900.00 13,500.00 426,400.00 426,400.00 New Meter&MXU Install Not Started 630,000.00 545,000.00 1,175,000.00 1,175,000.00 1,175,000.00 3,355,000.00 Well Pumps 4 Ea Not Started 120,000.00 225,000.00 345,000.00 345,000.00 345,000.00 1,245,000.00 Check Valves Not Started 12,000.00 12,000.00 12,000.00 12,000.00 12,000.00 FDOT Blanding Blvd&Wells Rd Intersection Utility Relocation 24022WL 150,000.00 150,000.00 104,235.65 45,764.35 150,000.00 150,000.00 19 \\Filedeptsvr\dept\Finance\Controllers Folder\Monthly Financial\Monthly Construction Reports\2025-2026\CIP_2026_Aug Page 1 of 3 Clay County Utility Authority References Capital Projects Budget Report Prior Years Current Fiscal Current Fiscal for Transfers Current Fiscal Financial Carry Over Year Adopted Year Combined Transfers and Funds Spent @ Job Cost and Year Job Costs 5 Year Adopted lob Description Job Number Budget Budget Budgets Amendments 8/31/26 Balances To Fund Amendments 2025/2026 Budget Total Fence Replacement at WTP's 26010RR 0.00 395,000.00 395,000.00 226,698.60 168,301.40 395,000.00 1,975,000.00 Admin Bldg Roof 25020RR 0.00 400,000.00 400,000.00 211,255.00 188,745.00 400,000.00 400,000.00 Filter Repairs at WRF's Not Started 0.00 650,000.00 650,000.00 650,000.00 650,000.00 3,250,000.00 Chlorine Building Rehab Not Started 0.00 200,000.00 200,000.00 200,000.00 200,000.00 200,000.00 CAI-Water Treatment Plants 26007RR 0.00 1,157,200.00 1,157,200.00 217,806.39 939,393.61 1,157,200.00 4,586,838.00 CAI-Fleming Island Regional WRF Equipment Replacement 26008RR 0.00 1,529,000.00 1,529,000.00 265,590.00 1,263,410.00 1,529,000.00 8,931,482.00 CAI-Ground Storage Tanks Not Started 0.00 82,500.00 82,500.00 82,500.00 82,500.00 2,465,475.00 Lift Stations Rehabilitations 26009RR 0.00 2,282,500.00 2,282,500.00 (2,200,000.00) 13,699.78 68,800.22 11 82,500.00 8,807,875.00 CAI-Generators Not Started 0.00 0.00 0.00 0.00 2,081,475.00 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 I 0.00 0.00 Henley Road 12"WM Loop-Sandridge to Small Lake 01119WL 106,016.70 106,016.70 11,258.64 94,758.06 106,016.70 106,016.70 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 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 2,500,000.00 CCUA Administrative Building Phase I 21013AD 5,525,089.00 5,525,089.00 5,265,307.05 259,781.95 5,525,089.00 5,525,089.00 Phase III Admin Building Not Started 0.00 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 9,799,855.14 200,144.86 10,000,000.00 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 6,826,547.26 Peters Creek New Regional WRF 22003SP 88,344,258.08 88,344,258.08 88,336,295.20 7,962.88 88,344,258.08 88,344,258.08 CCUA North Campus Driveway 22010AD 1,056,341.00 1,056,341.00 856,460.41 199,880.59 1,056,341.00 1,056,341.00 LAMPA(Freehold) 25001WL 9,238,409.00 9,238,409.00 9,037,862.84 200,546.16 9,238,409.00 9,238,409.00 LAMPA Pipeline(Red Line) 22016WL 6,016,964.95 6,016,964.95 195,424.06 5,821,540.89 6,016,964.95 7,592,599.97 Knight Boxx/Old Jennings Force Main Extension and Lift Station 56 23019SL 2,483,432.16 2,483,432.16 223,483.68 2,259,948.48 2,483,432.16 2,483,432.16 16-inch WM Atlantis to Kindlewood(Challenger Dr WM Extension) 25008WL 680,000.00 562,000.00 1,242,000.00 325,227.11 916,772.89 1,242,000.00 1,242,000.00 Upsizing pipes to accommodate Rookery GCS Not Started 466,000.00 466,000.00 466,000.00 466,000.00 466,000.00 Tanglewood Neighborhood Water Main Relocations Not Started 85,000.00 85,000.00 85,000.00 85,000.00 85,000.00 CR 218 widening from Pine Tree Lane to Cosmos 22020RR 2,006,879.47 2,006,879.47 1,931,245.91 75,633.56 2,006,879.47 2,006,879.47 CR 220 widening Baxley to Henley Rd 24018RR 774,000.00 774,000.00 84,609.78 689,390.22 774,000.00 774,000.00 CR 220 widening from Henley to Knightbox Not Started 70,000.00 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 2,056,905.22 CR220 Quadrant Intersection 24009RR 578,000.00 153,000.00 731,000.00 3,326.68 727,673.32 731,000.00 731,000.00 4in FM Extension 2486 Blanding Blvd 25011SL 11,000.00 11,000.00 1,199.00 9,801.00 11,000.00 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 1,961,678.98 Well Rehab 25015RR 300,000.00 150,000.00 450,000.00 165,350.00 284,650.00 450,000.00 1,050,000.00 Lead&Copper GSP replacement-GS Pipe Replacement(Grove Park) Not Started 120,000.00 60,000.00 180,000.00 114,836.65 65,163.35 180,000.00 420,000.00 Chemical tanks 25009RR 200,000.00 50,000.00 250,000.00 43,757.85 206,242.15 250,000.00 450,000.00 Facility Roof Repairs Not Started 200,000.00 200,000.00 200,000.00 200,000.00 200,000.00 RWOP Tank 1 Spencer's RWF Storage Tank(l.1MG) Not Started 0.00 0.00 0.00 0.00 3,699,000.00 RWOP Tank 2 Ridaught RWF Storage Tank(0.75MG) Not Started 0.00 0.00 0.00 0.00 2,324,000.00 RWOP WRF Automation 26002RR 0.00 758,000.00 758,000.00 693,626.94 64,373.06 758,000.00 1,949,000.00 RWOP Central Control Not Started 0.00 182,000.00 182,000.00 182,000.00 182,000.00 458,000.00 -Reclaimed Water SCADA Not Started 0.00 0.00 0.00 0.00 0.00 Evaluate replacement of 16"AC Pipe by Orange Park mall Not Started 222,000.00 222,000.00 222,000.00 222,000.00 222,000.00 Fleming BTU#1 Rehab design and construction 24016RR 1,150,000.00 1,150,000.00 673,423.85 476,576.15 1,150,000.00 1,150,000.00 Upsizing Water and FM along Blanding 26015SL 0.00 0.00 0.00 77,511.00 77,511.00 0.00 6 77,511.00 Cost Participation w/Development Projects Not Started 860,236.58 860,236.58 (77,511.00) 0.00 782,725.58 6 782,725.58 7,102,725.58 Lift Station 88 Relocation 24010RR 2,866,064.24 2,866,064.24 279,898.78 2,586,165.46 2,866,064.24 2,866,064.24 Commercial Meter Change outs Not Started 0.00 75,000.00 75,000.00 0.00 75,000.00 75,000.00 375,000.00 12-inch Wm Keystone RV to Geneva lakes WTP-Segment B(North) 24011 WP 800,000.00 800,000.00 539,985.24 260,014.76 800,000.00 800,000.00 12-inch Wm Keystone RV to Geneva lakes WTP-Segment A(Central) 26013WL 1,500,000.00 1,500,000.00 160,541.99 1,339,458.01 1,500,000.00 1,500,000.00 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 50,000.00 Pier Station Force Main Extensions(State Road 16 and FCOB) Not Started 0.00 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 0.00 Pier Station WTP Expansion Not Started 0.00 0.00 0.00 0.00 0.00 Ravines WTP 2nd GST Not Started 0.00 0.00 0.00 0.00 0.00 Spencer's WWTP:Phase 6 Expansion Not Started 0.00 0.00 0.00 0.00 0.00 Laboratory Equipment&Software 25007RR 305,275.00 305,275.00 93,995.08 211,279.92 305,275.00 305,275.00 20 \\Filedeptsvr\dept\Finance\Controllers Folder\Monthly Financial\Monthly Construction Reports\2025-2026\CIP_2026_Aug Page 2 of 3 Clay County Utility Authority References Capital Projects Budget Report Prior Years Current Fiscal Current Fiscal for Transfers Current Fiscal Financial Carry Over Year Adopted Year Combined Transfers and Funds Spent @ Job Cost and Year Job Costs 5 Year Adopted lob Description Job Number Budget Budget Budgets Amendments 8/31/26 Balances To Fund Amendments 2025/2026 Budget Total Water Service to 923 Washington Ave 25026WL 0.00 0.00 82,671.74 29,317.80 53,353.94 2 82,671.74 82,671.74 Water Service to 2178 Winchester Rd 26001WL 0.00 0.00 49,002.92 22,602.93 26,399.99 3 49,002.92 49,002.92 Water&Wastewater to 3215 US Hwy 17 26011 WL 0.00 0.00 80,000.00 46,890.54 33,109.46 4 80,000.00 80,000.00 Wastewater to Osprey Bluff Blvd 26014SL 0.00 0.00 20,206.69 22,912.84 (2,706.15) 5 20,206.69 20,206.69 Wtr&Wwtr to 1140&1146 Fleming St 26016WL 0.00 0.00 34,047.60 10,127.19 23,920.41 10 34,047.60 34,047.60 Wtr to 900 Aberdeen Ct 26022WL 0.00 0.00 13,674.73 6,076.64 7,598.09 15 13,674.73 13,674.73 RaceTrac,Inc. Not Started 0.00 39,755.50 39,755.50 39,755.50 39,755.50 39,755.50 Aileron Middleburg,LLC-Upsizing Middleburg C Store and Car Wash 25018WL 0.00 184,640.00 184,640.00 84,693.05 99,946.95 184,640.00 184,640.00 Russell Road-Russell Retreat to Anabelle Island Not Started 725,000.00 725,000.00 725,000.00 725,000.00 725,000.00 Batton Lakes RV Resort FM Not Started 130,000.00 130,000.00 130,000.00 130,000.00 130,000.00 Bella Lago Phase 2 WM&RM Not Started 265,000.00 265,000.00 265,000.00 265,000.00 265,000.00 Highland Park FM 25019SL 230,000.00 230,000.00 140,320.68 89,679.32 230,000.00 230,000.00 (ALTERNATIVE WATER SUPPLY Purified Water Pilot Study 20022WL 7,199,000.00 7,199,000.00 6,314,961.57 884,038.43 7,199,000.00 7,199,000.00 Onsite Stormwater Harvesting Not Started 0.00 0.00 0.00 0.00 0.00 RWOP Transmission Mains Combined-N Clay Reclaimed Transmission Mains 25022WL 0.00 3,100,000.00 3,100,000.00 411,265.55 2,688,734.45 3,100,000.00 3,100,000.00 Public Access Reuse Storage-Oakleaf(0.75 MG GST) Not Started 0.00 0.00 0.00 0.00 2,324,000.00 Public Access Reuse Storage-Mid Clay(0.5 MG GST) 25024SP 0.00 2,268,000.00 2,268,000.00 33,039.85 2,234,960.15 2,268,000.00 2,268,000.00 Public Access Reuse Storage-Saratoga(0.75 MG GST) 26017SP 0.00 0.00 2,200,000.00 10,512.09 2,189,487.91 II 2,200,000.00 3,890,000.00 Public Access Reuse Storage-Old Jennings(0.75 MG GST) Not Started 0.00 0.00 0.00 0.00 1,690,000.00 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 0.00 Subtotals 220,677,053.58 23,279,212.11 243,956,265.69 (4,685,020.32) 165,965,597.95 73,305,647.42 239,271,245.37 357,314,491.92 Contingency 1,945,240.01 1,945,240.01 4,685,020.32 1,2,3,4,5,7,10,15 6,630,260.33 18,954,584.98 TOTAL CAPITAL EXPENDITURES 245,901,505.70 0.00 245,901,505.70 376,269,076.90 Construction In Progress 243,956,265.69 157,618,784.15 Not Started 12,116,660.06 Completed Jobs 8,346,813.80 Started 233,784,845.64 Funds Spent @ 8/31/26 165,965,597.95 245,901,505.70 21 \\Filedeptsvr\dept\Finance\Controllers Folder\Monthly Financial\Monthly Construction Reports\2025-2026\CIP_2026_Aug Page 3 of 3 CLAY COUNTY UTILITY AUTHORITY OPERATING DETAIL BY MONTH FISCAL YEAR 2025/2026 Section F 22 CCUA Operating Revenue Budget Report 01:44 PM 09/28/2026 Page 1 of 1 Organization: Fund: General Fund Plan Structure:Adopted Budget by Period Time Period: Current Year Period: FY2026-Aug 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 23,007.73 238,048.90 68.82% General Service Water Base 1,676,004.00 151,045.66 1,405,567.77 83.86% Residential Water Base Charges 8,622,600.00 731,299.40 7,755,662.27 89.95% SUBTOTAL 10,644,488.00 905,352.79 9,399,278.94 88.30% Water Usage Charges Commercial Potable Irrigation Usage 728,927.00 68,220.49 715,888.69 98.21% Commercial Water Usage 3,048,856.00 288,043.17 2,934,871.13 96.26% Residential Water Usage 9,688,480.00 810,532.37 9,789,257.26 101.04% SUBTOTAL 13,466,263.00 1,166,796.03 13,440,017.08 99.81% Reuse Base Charges Reuse Commercial Base 409,386.00 40,176.24 417,027.72 101.87% Reuse Residential Base 4,208,634.00 359,443.71 3,842,682.64 91.30% SUBTOTAL 4,618,020.00 399,619.95 4,259,710.36 92.24% Reuse Usage Charges Crossings Reclaimed Water Charges 160,243.00 18,265.67 190,348.51 118.79% Reuse Commercial Usage 646,549.00 113,022.99 684,278.21 105.84% Reuse Residential Usage 2,768,182.00 213,880.56 2,305,884.62 83.30% SUBTOTAL 3,574,974.00 345,169.22 3,180,511.34 88.97% Total Water Revenues 32,303,745.00 2,816,937.99 30,279,517.72 93.73% Sewer Base Charges General Service Sewer Base 3,071,950.00 282,741.15 2,951,628.48 96.08% Residential Sewer Base Charge 18,736,315.00 1,586,272.47 16,620,056.31 88.71% SUBTOTAL 21,808,265.00 1,869,013.62 19,571,684.79 89.74% Sewer Usage Charges General Service Sewer Usage 4,706,584.00 554,938.78 4,876,960.00 103.62% Portalet Sewage Revenue 187,200.00 28,828.80 163,423.80 87.30% Residential Sewer Usage Charge 13,107,004.00 1,043,069.49 11,849,302.01 90.40% SUBTOTAL 18,000,788.00 1,626,837.07 16,889,685.81 93.83% Total Sewer Revenues 39,809,053.00 3,495,850.69 36,461,370.60 91.59% Total Base&Usage Charges 72,112,798.00 6.312.788.68 66.740.888.32 92.55% Miscellaneous Revenue Asbuilt Drawing Revenue 37,044.43 3,885.00 63,609.20 171.71% Cash Over/Short 0 10.00 9.89 0.00% Guaranteed Revenue 5,500.00 471.75 4,972.50 90.41% Meter Installation Fee 795,720.00 96,052.40 764,350.64 96.06% Miscellaneous Repair Charges 9,727.43 0 2,525.00 25.96% Miscellaneous Revenue 155,000.00 6,528.94 155,525.47 100.34% Miscellaneous Service Charge 303,447.56 16,514.81 258,942.43 85.33% New Construction Inspection Charge 133,906.14 10,940.66 73,698.81 55.04% New Customer Service Charge 254,111.00 27,270.00 284,280.00 111.87% Plan Review Charge 36,379.68 3,638.13 26,639.35 73.23% Returned Check Service Charge 59,220.78 6,240.00 48,990.00 82.72% Trip Service Charge 239,693.63 25,800.00 237,189.00 98.96% Water-Sewer Line Permitting 15,720.00 594.00 11,068.00 70.41% Revenue SUBTOTAL 2,045,470.65 197,945.69 1,931,800.29 94.44% Total Operating Revenues 74,158,268 65 6,510,734 37 68,672,688.61 92 60% 23 Budgeted vs. Actual - Base & Use Charges, Total 40,000,000 35,000,000 11/111111 — 30,000,000 25,000,000 20,000,000 15,000,000 1 - 1 10,000,000 I I 5,000,000 0 Bil 1 11 _ -j11 6'"l/:'1:I-lI October November December January February March April May June July August September my Actual Base Charges Actual Use Charges . ,Budgeted Base Charges Budgeted Use Charges 24 Operating Revenue $8,000,000 $7,000,000 $6,000,000 :::::::: IT ! ! !ilIII _________ $3,000,000 $2,000,000Til $1,000,000 1p $0 October November December January February March April May June July August September Actual Optg Rev Prior Year Optg Rev , .Budgeted Optg Rev 25 Operating Net Income $4,000,000 $3,500,000 $3,000,000 i V- $2,500,000 $2,000,000 I 0 $1,500,000 — — — I! $1,000,000 I - I J I I$500,000 II II $0 October November December January February March April May June July August September Actual Net Income —'—Prior Year Net Income - -Budgeted Net Income 26 CLAY COUNTY UTILITY AUTHORITY OTHER REPORTS FISCAL YEAR 2025/2026 Section G 27 CCUA Construction Department Report 01:45 PM 09/28/2026 Page 1 of 1 Organization: Fund: General Fund Plan Structure:Adopted Budget by Period Time Period: Current Year Period: FY2026-Aug Ledger Account Budget Current Month Current Year YTD Available Balance % Budget Used INTERNAL BILLINGS TOTAL INTERNAL BILLINGS 332,668.00 50,699.21 336,032.73 (3,364.73) 101.01% SALARIES&WAGES Wages Hourly 0 22,168.23 147,543.65 (147,543.65) 0.00% Wages Salary 99,355.32 0 0 99,355.32 0.00% SUBTOTAL 99,355.32 22,168.23 147,543.65 (48,188.33) 148.50% EMPLOYEE BENEFITS Employee Health and Life Insurance 20,297.99 4,824.26 30,767.36 (10,469.37) 151.58% Employee Retirement and Benefits 9,935.53 2,216.52 14,791.17 (4,855.64) 148.87% Employer Fica Payroll Taxes 7,600.68 1,644.72 10,837.72 (3,237.04) 142.59% Workers Comp Insurance 2,764.10 587.94 3,921.63 (1,157.53) 141.88% SUBTOTAL 40,598.30 9,273.44 60,317.88 (19,719.58) 148.57% OTHER EXPENSES Construction R&R(Depreciation) 24,264.00 2,021.99 22,241.93 2,022.07 91.67% 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 7,572.81 2,427.19 75.73% Property Insurance-Construction 92,000.00 8,032.51 88,458.62 3,541.38 96.15% Subcontractors 0 0 1,291.25 (1,291.25) 0.00% Supplies Field 0 718.55 5,339.41 (5,339.41) 0.00% Tools and Supplies 10,700.00 0 2,984.97 7,715.03 27.90% Transportation Expenses 26,000.00 0 0 26,000.00 0.00% SUBTOTAL 192,714.38 10,773.05 127,888.99 64,825.39 66.36% Total Revenue 332,668.00 50,699.21 336,032.73 (3,364.73) 101.01% Total Expenses 332,668.00 42,214.72 335,750.52 3,082.52 100.93% NPt of RRyAnlIP.R ExpPnditurPs 0.00 8,484 49 282 21 (282211 0 00% 28