‹ Bridgeland Water Agency · All districts' issues
question
Budget
$2,554,520
2 conflict questions
money moved
Does allocating patrol and camera costs by residential connections match who receives the service, given commercial areas in MUD 418 and WCID-owned parks that the deputies also patrol?
Gov't Code §791.011(e) (payments fairly compensate); 30 TAC §293.44(a)(2) principle of sharing by benefit (applies to joint facilities, cited as an analogy only)
The board action behind it
2026-05-05: Approved the budget for the fiscal year ending May 31, 2027
What else happened at that meeting
The Board approved the bookkeeper's report and the operating budget for the fiscal year ending May 31, 2027, with each participant district's share based on equivalent single-family connections as of January 1, 2026. It engaged Forvis Mazars, LLP to audit the Agency's financial statements for the fiscal year ending May 31, 2026. The Board deferred action on trash-cart stickers, declined for now to explore the cost of a winter holiday parade, and declined to buy an off-road vehicle for donation to Precinct 5. The attorney reviewed new annual cybersecurity and artificial intelligence training requirements for trustees.The law and guidance in force on 2026-05-05
| Interlocal contract payments come from current revenues and fairly compensate the performing party Gov't Code §791.011(d)-(e)
§791.011(d): Same text in force then and now |
Shown | Members pay pro rata by equivalent single-family connections as of Jan. 1, 2026, 'verified' by the attorney (p.2); Agency levies no tax (Agenda Exhibit B). |
| Budget adopted by the governing body Interlocal Cooperation Contract (not reviewed); Good practice
|
Shown | Draft budget approved as presented (p.2-3); the agenda gave the item and attached Exhibit A. |
Who's involved
Municipal Accounts & Consulting, L.P. (Agency bookkeeper and investment officers; also bookkeeper to every member MUD)
Schwartz, Page & Harding, L.L.P. (SPH) (Agency attorney; also general counsel to every member MUD (418, 419, 489, 490, 491, 492, 493) and to WCIDs 157, 158 and 159)
Harris County (Constable, Precinct 5) (law enforcement provider under interlocal agreement)
Member districts: HC MUDs 418, 419, 489, 490, 491, 492, 493 (payers)
Possible conflicts
Schwartz, Page & Harding, L.L.P. (SPH): The attorney who 'verified' each member's share also represents every member, each of which has an interest in a lower share. (minutes p.2; consultant schedules in the audits of MUD 418 (2025_Financial_Report.pdf, PDF p.42), MUD 419 (2025_05_31_Audit_Report.pdf, PDF p.70), MUD 489 (HC_489_Final_Audit_Report_FY_Ended_May_31_2024.pdf, PDF p.60), MUD 490 (HC_MUD_No_490_2025_FS_Final.pdf, PDF p.49) and MUD 493 (HC_493_Final_Audit_Report_FY_Ended_May_31_2024.pdf, PDF p.31); TCEQ affiliation records for MUDs 491 and 492 (hcid14-site/bridgeland-records/hcmud491/tceq/tceq-affiliations.html; hcid14-site/bridgeland-records/hcmud492/tceq/tceq-affiliations.html); Agency bookkeeper's report of Dec. 3, 2024, check register (BWA_Bookkeeper_Report_12_03_24.pdf, PDF p.4) (check 1070, legal fees))
Municipal Accounts & Consulting, L.P.: The bookkeeper who prepared the shares keeps the books of every member district. (Consultant schedules in the audits of MUD 418 (2025_Financial_Report.pdf, PDF p.42), MUD 419 (2025_05_31_Audit_Report.pdf, PDF p.70), MUD 489 (HC_489_Final_Audit_Report_FY_Ended_May_31_2024.pdf, PDF p.60), MUD 490 (HC_MUD_No_490_2025_FS_Final.pdf, PDF p.49) and MUD 493 (HC_493_Final_Audit_Report_FY_Ended_May_31_2024.pdf, PDF p.31); TCEQ affiliation records for MUDs 491 and 492 (hcid14-site/bridgeland-records/hcmud491/tceq/tceq-affiliations.html; hcid14-site/bridgeland-records/hcmud492/tceq/tceq-affiliations.html); Agency bookkeeper's report of Dec. 3, 2024, check register (BWA_Bookkeeper_Report_12_03_24.pdf, PDF p.4) (check 1069))
Cost to the district
$2,554,520 FY2027 Agency budget, up 29% from $1,985,123 in FY2026; patrol $2,242,660 (88%); Flock cameras $81,000; legal $57,000; public relations $55,000; event sponsorship $0.Money or costs moved
HC MUD 419 → Bridgeland Water Agency: $877,028 FY2027 share 34.35%; MUD 419's own FY2027 budget shows $877,029 (hcmud419 financials).
HC MUD 489 → Bridgeland Water Agency: $979,815 38.38%; MUD 489 budgets $119,617 Agency + $860,198 'BWA - Security Expense' = $979,815 (hcmud489 financials).
HC MUD 490 → Bridgeland Water Agency: $431,702 16.91%, more than double FY2026's $193,087; MUD 490 budgets $39,014 + $392,688 = $431,702 (hcmud490 financials).
HC MUD 491 → Bridgeland Water Agency: $183,103 7.17% (hcmud491 financials agree).
HC MUD 493 → Bridgeland Water Agency: $74,102 2.90% (hcmud493 financials agree).
HC MUD 418 → Bridgeland Water Agency: $7,171 0.28% (30 connections); MUD 418's FY2027 budget line is $7,171. For FY2026 MUD 418 budgeted only $2,295 against the Agency's $21,942 share and $24,754 actually billed in ten months (MUD 418 budget, hcid14-site/hcmud418-records/website/Agenda_May_26_2026_HCMUD_418.pdf, PDF p.12; Agency budget, hcid14-site/bridgeland-records/bridgeland-water-agency/website/Agenda_May_5_2026_BWA.pdf, PDF p.4).
HC MUD 492 → Bridgeland Water Agency No connections, no share.
Why the board approved it
Recorded: “Mr. Page noted each participant's pro-rata share 'has been verified based on equivalent single-family connections as of January 1, 2026' (p.2). In April the Board asked that the draft include two more patrol deputies (Apr. 7 p.3).”
Members' own budgets match the Agency's FY2027 shares, which is a good check. The record does not explain the 29% increase line by line, or test whether a per-connection split fits a patrol that also covers commercial land and parks (MUD 418, which annexed commercial property north of Cypress Creek, pays 0.28%; the WCIDs that own parks and lakes pay nothing since leaving in 2024).