Confirm how MUD 418 allocates joint plant costs to MUD 419 and compare last year's budget with actual charges.

30 TAC §293.44(a)(2) (share by benefit); Good practice: independent review when the same bookkeeper, counsel and engineer serve both sides.

The board action behind it

2026-04-13: Approved the joint water plant and joint sewer plant budgets for the fiscal year ending May 31, 2027, prepared by Harris County MUD No. 418

What else happened at that meeting

The Board approved a contract with Harris County WCIDs 157 and 159 and Harris County MUD 489 on the financing, construction, operation and maintenance of The Bridgeland Veterans Memorial Park, with Director Thomas abstaining. It approved the joint water plant and joint sewer plant budgets prepared by Harris County MUD 418 and reviewed a draft District operating budget for the fiscal year ending May 31, 2027. The Board adopted a resolution imposing an additional penalty on delinquent real property taxes and approved a bridge evaluation cost estimate of $8,992.00 and a bid package for rehabilitation of Lift Station 2. It authorized energy consultant 5 to obtain the District's historical energy data and authorized Arbitrage Compliance Specialists to prepare arbitrage rebate and yield calculations on several bond series.

Source: the meeting record › The approved minutes, p. 2 ›

The law and guidance in force on 2026-04-13

Master contract: participants review the master district's joint water and sewer plant budgets Contract for Financing, Operation and Maintenance of Master Water and Sanitary Sewer Facilities (Aug. 1, 2006); Water Code §49.213 §49.213: Same text in force then and now	Shown	Budgets presented and approved as presented (p.2).
Joint facilities shared by benefit, generally design capacity 30 TAC §293.44(a)(2) §293.44(a)(2): Same text in force then and now	Not shown in the record	Allocation basis not discussed in the minutes.

Who's involved

Harris County MUD No. 418 (master district (regional water and wastewater plants))

Municipal Accounts & Consulting, L.P. (bookkeeper and investment officer (also bookkeeper to MUD 418 and the other Bridgeland MUDs))

Schwartz, Page & Harding, L.L.P. (general counsel and bond counsel (also counsel to MUDs 418, 489, 490, 493, WCIDs 157-159 and the Bridgeland Water Agency))

BGE, Inc. (district engineer (also engineer to MUD 418 and the other Bridgeland districts))

Possible conflicts

Municipal Accounts & Consulting, L.P.: Presented MUD 418's budgets to MUD 419 while keeping the books of both districts. (Minutes p.2; SPH, BGE, MA&C, Masterson, Wheeler and Forvis Mazars are listed as consultants of both districts (consultant schedules in the audits of MUD 419 (2025_05_31_Audit_Report.pdf, PDF p.70) and MUD 418 (2025_Financial_Report.pdf, PDF p.42)))

Schwartz, Page & Harding, L.L.P.: Counsel to both MUD 418 and MUD 419. On June 8, 2026 (p.7) the Board lined up Allen Boone Humphries Robinson LLP as standby counsel if a Master Facilities Contract conflict requires SPH to step aside. (June 8, 2026 minutes p.7)

Cost to the district

$3,741,910 MUD 419's FY2027 shares of MUD 418's joint water plant ($2,916,798) and joint sewer plant ($825,112) budgets (MUD 418's May 26, 2026 agenda, hcid14-site/hcmud418-records/website/Agenda_May_26_2026_HCMUD_418.pdf, PDF p.6 and p.8; Texas Open Books sum). The water plant share overlaps the WHCRWA pumpage fee. · annual (FY2027 MUD 418 joint plant budgets)

Money or costs moved

HC MUD 419 → Harris County MUD No. 418: $3,741,910 FY2027 joint water and sewer plant operating charges (MUD 418 budget, Agenda_May_26_2026_HCMUD_418.pdf p.6 and p.8).

Why the board approved it

Recorded: “Approved "as presented" after review and discussion (p.2).”

The largest recurring payment the Board approves, approved without recorded discussion of the allocation. In July 2026 the Board heard MUD 418 water accountability was 67.72% (July 13, 2026 p.3).