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91070-002 487345v1
HARRIS COUNTY WATER CONTROL & IMPROVEMENT DISTRICT NO. 70
NOTICE OF PUBLIC MEETING
Notice is hereby given to all interested members of the public that the Board of Directors of the captioned district will hold a public meeting at 2935 Foley Road, Crosby, Texas 77532.
Consultants and Members of the public may access the meeting by telephone conference call by following the instructions listed at the bottom of this notice.
The meeting will be held at 6:30 p.m. on Wednesday, August 5, 2020.
The subject of the meeting is to consider and act on the following:
1. Approve Minutes of July 1, 2020 Board of Directors Meetings
2. Tax Assessor/Collector’s Report; Payment of Bills; Delinquent Tax Report
3. Operator/Manager’s Report; compliance issues; authorize maintenance and repairs, as necessary; lift station charges; backflow prevention testing
4. Engineer’s Report; Requests for Service
5. Bookkeeper’s Report; Payment of Bills; Depository Pledge Agreements
6. Resolution Adopting Operating Budget for F.Y.E. 08/31/2021
7. Engage Auditor for F.Y.E. 08/31/2020
8. Billing and Collections Report
9. Cancel Bond Election
10. Public Comments
_______________________________________G. Taylor Goodall, Attorney for the District
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91070-002 487345v1
Instructions for accessing telephone conference call:
On March 16, 2020, in accordance with section 418.016 of the Texas Government Code, Governor Abbott has suspended various provisions of the Texas Open Meetings Act that require government officials and members of the public to be physically present at a specified meeting location (the “Proclamation”). In accordance with the Proclamation, the District has implemented procedures to allow members of the public to participate and address the Board of Directors during the telephone conference meeting. To participate in the telephone conference meeting:
1. Please call 1-866-773-8424 and use access Code 811572# to access the meeting and announce your name to the meeting host.
2. The agenda packet will be available at the following web site:
https://2618compliance.wordpress.com/board-meeting-packets/
3. The audio of the meeting will be recorded.
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HARRIS COUNTY WATER CONTROL AND IMPROVEMENT DISTRICT NO. 70Minutes of Meeting of Board of Directors
July 1, 2020
The Board of Directors (“Board”) of Harris County Water Control and Improvement District No. 70 (“District”) met by teleconference on July 1, 2020, in accordance with the duly posted notice of said meeting, with a quorum of Directors present, as follows:
Terry Lutz, Vice President Randall Keith Adams, Secretary Steve Kimes, Director
and the following absent:
Bobby Crippens, PresidentJim Raines, Director/Treasurer
Also present were, Bob Ideus, Greg Lentz, Sam Werner, Pam Graham, Kurt Metyco, Val Perkins, Mike Higgins, and G. Taylor Goodall, Jr..
The Vice-President called the meeting to order and declared it open for such business as might regularly come before it.
1. The Board considered the minutes of the meeting held on June 3, 2020. After brief review and discussion, upon motion duly made and seconded, the Board unanimously approved the minutes as presented.
2. The Board tabled discussion of the request for Exclusion of Land from the District. The Board agreed to hold a special meeting on July 15, 2020 to discuss the request.
3. The tax assessor presented a tax assessor/collector’s report. The District’s 2019 taxes are 96.48% collected. Subject to that discussion, upon motion duly made and seconded, the Board unanimously approved the tax assessor-collector’s report as presented and authorized disbursement of the funds contained therein
4. The Board reviewed an operator’s report. After review brief review and discussion of the report, upon motion duly made and seconded, the Board authorized the District’s operator to proceed with termination of utility service pursuant to provisions of the Rate Order and approved the operator’s report as presented.
5. Sam Werner presented an engineer’s report and an update on all projects.After discussion, the Board approved the engineer’s report as presented.
6. Mr. Bob Ideus presented the bookkeeper’s report. The District’s operating fund balance is $1,637,202.21. After brief review and discussion, upon motion duly made and seconded, the Board approved the bookkeeper’s report as presented and authorized disbursement of the funds and action items contained therein.
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HARRIS COUNTY WCID #70 - JUR NO 605
DELINQUENT COLLECTIONS LISTINGS - AS OF 7/31/2020
CAD NO TAX PAYER DESCRIPTION TAX YEAR
CODE TAXESDUE
OTHERDUE
P&I COLL OTHER FEES
TOTAL DUE
0189808 CAPTAIN TREVOR O'BRIEN & ASSOC INC
Business Personal Property CMP F&F M&E SUP 2018 DLQ $1.84 $0.18 $0.50 $0.50 $0.00 $3.02
18406 STEELE POINT DR CROSBY TX 77532-7225
0966185 EAST-TEX ATVS UNLIMITED Business Personal Property M&E 2010 DLQ $158.06 $15.80 $219.06 $78.58 $0.00 $471.50
3115 FOLEY RD CROSBY TX 77532-7267
0991231 AMERICAN ACOUSTICS & DRYWA Business Personal Property CMP F&F M&E SUP Mult Mult $87.45 $7.64 $88.29 $36.69 $0.00 $220.07
7623 PURPLE SAGE RD HOUSTON TX 77049-2246
2017 DLQ $8.22 $0.82 $3.79 $2.57 $0.00 $15.40
2016 DLQ $8.22 $0.82 $4.88 $2.78 $0.00 $16.70
2015 DLQ $8.43 $0.84 $6.12 $3.08 $0.00 $18.47
2014 DLQ $9.52 $0.95 $8.17 $3.73 $0.00 $22.37
2013 DLQ $9.92 $0.99 $9.82 $4.15 $0.00 $24.88
2012 DLQ $10.60 $1.06 $11.89 $4.71 $0.00 $28.26
2011 DLQ $10.74 $1.07 $13.47 $5.06 $0.00 $30.34
2010 DLQ $10.90 $1.09 $15.11 $5.42 $0.00 $32.52
2009 DLQ $10.90 $0.00 $15.04 $5.19 $0.00 $31.13
2134154 MEADOW GROUP INC Vehicles VHCLS Mult Mult $329.73 $32.96 $387.23 $149.98 $0.00 $899.90
3639 SHORE SHADOWS DR CROSBY TX 77532-7220
2012 LSF $155.14 $15.51 $174.07 $68.94 $0.00 $413.66
2011 LSF $174.59 $17.45 $213.16 $81.04 $0.00 $486.24
2157996 HERBERT J BEVERLY JR Vehicles VHCLS Mult Mult $128.59 $12.85 $121.13 $52.51 $0.00 $315.08
3114 SHORE SIDE DR CROSBY TX 77532-7223
2014 LSF $46.72 $4.67 $40.08 $18.29 $0.00 $109.76
2013 LSF $54.14 $5.41 $53.60 $22.63 $0.00 $135.78
2012 LSF $27.73 $2.77 $27.45 $11.59 $0.00 $69.54
2171409 L 7 LOGISTICS LTD CO Vehicles VHCLS Mult Mult $911.17 $91.10 $308.86 $262.23 $0.00 $1,573.36
2222 CEDAR FALLS DR KINGWOOD TX 77339-3307
2019 LSF $193.95 $19.39 $38.40 $50.35 $0.00 $302.09
2018 LSF $205.37 $20.53 $67.78 $58.74 $0.00 $352.42
2017 LSF $511.85 $51.18 $202.68 $153.14 $0.00 $918.85
2184353 STACY W JONES INC Vehicles VHCLS 2018 DLQ $102.69 $0.00 $30.80 $26.70 $0.00 $160.19
18602 BLUFFVIEW DR CROSBY TX 77532-7239
2200564 MOTOLEASE FINANCIAL LLC Leased Equipment VHCLS 2019 DLQ $64.03 $6.40 $12.68 $16.62 $0.00 $99.73
1147 N BROADWAY DENVER CO 80203-2106
2210967 DANA SHOWS Vehicles VHCLS Mult Mult $39.75 $3.96 $27.38 $14.21 $0.00 $85.30
18411 CROSSWINDS WAY CROSBY TX 77532-7236
2016 DLQ $11.14 $1.11 $6.62 $3.77 $0.00 $22.64
10
2015 DLQ $12.69 $1.26 $9.20 $4.63 $0.00 $27.78
2014 DLQ $15.92 $1.59 $11.56 $5.81 $0.00 $34.88
2212989 JML SERVICES INC Vehicles VHCLS 2019 DLQ $112.07 $11.20 $22.19 $29.09 $0.00 $174.55
2902 SKIMMER WAY CROSBY TX 77532-7273
2240615 ROBERT HARVEY Vehicles VHCLS 2018 DLQ $411.51 $0.00 $86.42 $99.59 $0.00 $597.52
PO BOX 320 CROSBY TX 77532-0320
2287686 AGGRESSIVE FLEET, LLC Vehicles VHCLS Mult Mult $12.58 $0.57 $3.05 $3.24 $0.00 $19.44
18910 DEER TRACE DR CROSBY TX 77532-7655
2019 DLQ $5.74 $0.57 $1.14 $1.49 $0.00 $8.94
2018 DLQ $6.84 $0.00 $1.91 $1.75 $0.00 $10.50
2313284 TRAHAN PRESSURE WASHING Vehicles VHCLS 2019 DLQ $113.61 $11.36 $22.50 $29.49 $0.00 $176.96
18331 STEELE POINT DR CROSBY TX 77532-7288
PERSONAL PROPERTY - 13 Acct(s) $2,473.08 $194.02 $1,330.09 $799.43 $0.00 $4,796.62
11
CAD NO TAX PAYER DESCRIPTION TAX YEAR
CODE TAXESDUE
OTHERDUE
P&I COLL OTHER FEES
TOTAL DUE
0950080000044 HOOVER PATSY J LT 44 BLK 1 LAKE SHADOWS SEC 1 Mult Mult $1,354.71 $0.00 $65.69 $0.00 $0.00 $1,420.40
3427 SHORE SHADOWS DR CROSBY TX 77532-7222
2019 65D $718.25 $0.00 $17.96 $0.00 $0.00 $736.21
2018 65D $636.46 $0.00 $47.73 $0.00 $0.00 $684.19
0950090000020 GLADU DONALD P LT 20 BLK 2 LAKE SHADOWS SEC 1 Mult Mult $247.33 $0.00 $237.92 $97.05 $0.00 $582.30
5914 GREENMONT DR HOUSTON TX 77092-2330
2013 DLQ $119.57 $0.00 $107.61 $45.44 $0.00 $272.62
2012 DLQ $127.76 $0.00 $130.31 $51.61 $0.00 $309.68
0950100000010 KING MICHAEL WAYNE LTS 9 & 10 BLK 3 LAKE SHADOWS SEC 1 2019 DLQ $629.18 $0.00 $113.25 $148.49 $0.00 $890.92
3638 LAKE BREEZE LN CROSBY TX 77532-7202
0950130000012 FLOWERS LORIE LT 12 BLK 6 LAKE SHADOWS SEC 1 Mult Mult $3,816.14 $0.00 $913.41 $945.91 $0.00 $5,675.46
18511 BLUFF VIEW CROSBY TX 77532-7240
2019 DLQ $1,928.54 $0.00 $347.13 $455.13 $0.00 $2,730.80
2018 LSF $1,887.60 $0.00 $566.28 $490.78 $0.00 $2,944.66
0950130000026 HARTSELL KURTIS D RES D BLK 6 LAKE SHADOWS SEC 1 2016 DLQ $9.00 $0.00 $4.86 $2.77 $0.00 $16.63
213 MILO ST DAYTON TX 77535-6598
0950150000007 CHEATHAM SHANE & TAMMY LT 7 BLK 8 LAKE SHADOWS SEC 1 2019 DLQ $902.68 $0.00 $162.48 $213.03 $0.00 $1,278.19
3518 SHORE SHADOWS DR CROSBY TX 77532-7221
0950160000007 HALES TERRY LT 7 BLK 9 LAKE SHADOWS SEC 1 2019 DLQ $90.37 $0.00 $16.26 $21.33 $0.00 $127.96
3511 DEEP ANCHOR WAY CROSBY TX 77532-7215
0950200000007 GARRETT CHARLES LT 7 BLK 3 LAKE SHADOWS SEC 2 Mult Mult $272.60 $0.00 $63.27 $67.18 $0.00 $403.05
PO BOX 341 CROSBY TX 77532-0341
2019 DLQ $154.30 $0.00 $27.78 $36.42 $0.00 $218.50
2018 DLQ $118.30 $0.00 $35.49 $30.76 $0.00 $184.55
0950210000011 RICHARD SUSAN M LT 11 BLK 4 LAKE SHADOWS SEC 2 Mult Mult $6,698.08 $0.00 $1,295.22 $0.00 $0.00 $7,993.30
3219 DEEP ANCHOR WAY CROSBY TX 77532-7261
2019 65D $931.45 $0.00 $23.29 $0.00 $0.00 $954.74
2018 65D $911.72 $0.00 $68.38 $0.00 $0.00 $980.10
2017 65D $857.52 $0.00 $107.19 $0.00 $0.00 $964.71
2016 65D $814.69 $0.00 $142.57 $0.00 $0.00 $957.26
2015 65D $804.08 $0.00 $180.92 $0.00 $0.00 $985.00
2014 65D $812.58 $0.00 $223.46 $0.00 $0.00 $1,036.04
2013 65D $757.09 $0.00 $246.05 $0.00 $0.00 $1,003.14
2012 65D $808.95 $0.00 $303.36 $0.00 $0.00 $1,112.31
0950220000021 SHELTON GREGORY L LT 21 BLK 5 LAKE SHADOWS SEC 2 2019 DLQ $158.39 $0.00 $28.51 $37.38 $0.00 $224.28
3318 DEEP ANCHOR WAY CROSBY TX 77532-7216
0950220000022 SHELTON GREGORY L LT 22 BLK 5 LAKE SHADOWS SEC 2 2019 DLQ $699.53 $0.00 $125.91 $165.09 $0.00 $990.53
3318 DEEP ANCHOR WAY CROSBY TX 77532-7216
0950270000001 HOOD SANDRA LT 1 BLK 10 LAKE SHADOWS SEC 2 2019 DLQ $1,092.91 $0.00 $196.72 $257.93 $0.00 $1,547.56
18506 STEELE POINT DR CROSBY TX 77532-7224
0950270000002 HOOD SANDRA LT 2 BLK 10 LAKE SHADOWS SEC 2 2019 DLQ $155.00 $0.00 $27.90 $36.58 $0.00 $219.48
18506 STEELE POINT DR CROSBY TX 77532-7224
12
0950270000003 HOOD SANDRA LT 3 BLK 10 LAKE SHADOWS SEC 2 2019 DLQ $154.61 $0.00 $27.83 $36.49 $0.00 $218.93
LT 3 STEELE POINT DR CROSBY TX 77532-
0950280000004 GARCIA ALBERTO LT 4 BLK 1 LAKE SHADOWS SEC 3 R/P 2019 DLQ $84.87 $0.00 $15.27 $20.03 $0.00 $120.17
2919 FOLEY RD CROSBY TX 77532-7247
0950290000002 ZWECK BRIANA S LT 2 BLK 2 LAKE SHADOWS SEC 3 2019 DLQ $601.09 $0.00 $108.20 $141.86 $0.00 $851.15
2631 FOLEY RD CROSBY TX 77532-7245
0950290000003 BABB LINDA LT 3 BLK 2 LAKE SHADOWS SEC 3 Mult Mult $3,361.78 $0.00 $859.48 $0.00 $0.00 $4,221.26
2627 FOLEY RD CROSBY TX 77532-7245
2019 65D $364.97 $0.00 $9.12 $0.00 $0.00 $374.09
2018 65D $317.58 $0.00 $23.82 $0.00 $0.00 $341.40
2017 65D $295.40 $0.00 $36.93 $0.00 $0.00 $332.33
2016 65D $295.40 $0.00 $51.70 $0.00 $0.00 $347.10
2015 65D $335.14 $0.00 $75.41 $0.00 $0.00 $410.55
2014 65D $331.26 $0.00 $91.10 $0.00 $0.00 $422.36
2013 65D $334.65 $0.00 $108.76 $0.00 $0.00 $443.41
2012 65D $357.57 $0.00 $134.09 $0.00 $0.00 $491.66
2011 65D $362.15 $0.00 $153.91 $0.00 $0.00 $516.06
2010 65D $367.66 $0.00 $174.64 $0.00 $0.00 $542.30
1047840000020 JONES GARY LT 20 BLK 1 LAKE SHADOWS SEC 4 2019 DLQ $1,393.10 $0.00 $250.76 $328.77 $0.00 $1,972.63
18214 STEELE POINT DR CROSBY TX 77532-7264
1047860000010 SHAY HOLLINGSHEAD TRUST LT 10 BLK 3 LAKE SHADOWS SEC 4 Mult Mult $278.48 $0.00 $64.63 $68.62 $0.00 $411.73
1330 POST OAK BLVD STE 2800 HOUSTON TX 77056-3277
2019 DLQ $157.63 $0.00 $28.38 $37.20 $0.00 $223.21
2018 DLQ $120.85 $0.00 $36.25 $31.42 $0.00 $188.52
1047880000012 POLLARD KATHERINE C & RYAN P LT 12 BLK 5 LAKE SHADOWS SEC 4 2019 DLQ $125.01 $0.00 $18.75 $28.75 $0.00 $172.51
18350 STEELE POINT DR CROSBY TX 77532-7226
1047880000024 HELTON RICKEY & DEBORAH LT 24 BLK 5 LAKE SHADOWS SEC 4 2019 DLQ $154.91 $0.00 $27.88 $36.56 $0.00 $219.35
3207 LAKE SHADOWS DR CROSBY TX 77532-7234
1047880000026 MARKSBERRY AMY LT 26 BLK 5 LAKE SHADOWS SEC 4 Mult Mult $1,184.17 $0.00 $280.82 $293.00 $0.00 $1,757.99
3219 LAKE SHADOWS DR CROSBY TX 77532-7234
2019 LSF $620.28 $0.00 $111.65 $146.39 $0.00 $878.32
2018 LSF $563.89 $0.00 $169.17 $146.61 $0.00 $879.67
1063800000012 ACREY TRAVIS & TANYA LT 12 BLK 5 LAKE SHADOWS SEC 5 2019 DLQ $1,409.56 $0.00 $253.72 $332.66 $0.00 $1,995.94
2918 INDIAN MOUND TRL CROSBY TX 77532-7211
1063800000013 ACREY TRARIS & TANYA LT 13 BLK 5 LAKE SHADOWS SEC 5 Mult Mult $386.22 $0.00 $111.61 $99.56 $0.00 $597.39
20004 CROSBY EASTGATE RD CROSBY TX 77532-6526
2019 DLQ $152.46 $0.00 $27.45 $35.98 $0.00 $215.89
2018 DLQ $116.88 $0.00 $35.07 $30.39 $0.00 $182.34
2017 DLQ $116.88 $0.00 $49.09 $33.19 $0.00 $199.16
1063820000014 JANSEN MINERVA LT 14 BLK 7 LAKE SHADOWS SEC 5 2019 DLQ $690.84 $0.00 $124.35 $163.04 $0.00 $978.23
2910 LAKE BREEZE LN CROSBY TX 77532-7280
1063820000023 MIRANDA ELVIA LT 23 BLK 7 LAKE SHADOWS SEC 5 Mult Mult $235.72 $0.00 $84.85 $64.11 $0.00 $384.68
1008 SEQUOYAH LN LONGVIEW TX 75605-5752
2018 LSF $117.86 $0.00 $35.35 $30.64 $0.00 $183.85
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2017 LSF $117.86 $0.00 $49.50 $33.47 $0.00 $200.83
1063830000009 KAVAK FAMILY TRUST LT 9 BLK 8 LAKE SHADOWS SEC 5 2019 DLQ $1,052.53 $0.00 $189.45 $248.40 $0.00 $1,490.38
1338 CENTER COURT DR STE 105 COVINA CA 91724-3681
1063830000015 MCCARRICK HOWARD LT 15 BLK 8 LAKE SHADOWS SEC 5 2019 DLQ $152.46 $0.00 $27.45 $35.98 $0.00 $215.89
2703 INDIAN MOUND TRL CROSBY TX 77532-7213
1063830000017 MARTINEZ VICTOR H LT 17 BLK 8 LAKE SHADOWS SEC 5 2016 DLQ $0.97 $0.00 $0.53 $0.30 $0.00 $1.80
2702 LAKE BREEZE LN CROSBY TX 77532
1063850000025 EVANS OTIS D & EUDORA LTS 25 26 & 27 BLK 10 LAKE SHADOWS SEC 5 Mult Mult $12,083.48 $0.00 $3,588.90 $613.38 $0.00 $16,285.76
2802 SKIMMER WAY CROSBY TX 77532-7232
2019 65D $1,124.45 $0.00 $28.11 $0.00 $0.00 $1,152.56
2018 65D $1,005.73 $0.00 $75.43 $0.00 $0.00 $1,081.16
2017 65D $1,005.73 $0.00 $125.72 $0.00 $0.00 $1,131.45
2016 65D $966.46 $0.00 $169.13 $0.00 $0.00 $1,135.59
2015 65D $981.54 $0.00 $220.85 $0.00 $0.00 $1,202.39
2014 65D $1,012.06 $0.00 $278.32 $0.00 $0.00 $1,290.38
2013 65D $1,024.88 $0.00 $333.09 $0.00 $0.00 $1,357.97
2012 65D $981.34 $0.00 $368.00 $0.00 $0.00 $1,349.34
2011 65D $993.93 $0.00 $422.42 $0.00 $0.00 $1,416.35
2010 65D $1,009.02 $0.00 $479.28 $0.00 $0.00 $1,488.30
2009 65D $979.96 $0.00 $514.48 $298.89 $0.00 $1,793.33
2008 65D $998.38 $0.00 $574.07 $314.49 $0.00 $1,886.94
1211470010011 KO CHI H & OI M LT 11 BLK 1 LAKE SHADOWS ESTATES Mult Mult $7,586.70 $0.00 $569.01 $0.00 $0.00 $8,155.71
3806 INDIAN MOUND TRL CROSBY TX 77532-7291
2019 65D $2,528.90 $0.00 $63.22 $0.00 $0.00 $2,592.12
2018 65D $2,528.90 $0.00 $189.67 $0.00 $0.00 $2,718.57
2017 65D $2,528.90 $0.00 $316.12 $0.00 $0.00 $2,845.02
1275490010001 POGUE LARRY LT 1 BLK 1 LAKE SHADOWS SEC 6 2019 DLQ $1,064.80 $0.00 $191.67 $251.29 $0.00 $1,507.76
18526 OLD GALLEY WAY CROSBY TX 77532-7459
1317240010002 KANE CAROL G LT 2 BLK 1 DEER RUN ESTATES SEC 1 2019 DLQ $662.00 $0.00 $119.16 $156.23 $0.00 $937.39
2227 ANTLER TRAILS DR CROSBY TX 77532-1497
1317240030008 CHAPMAN BARBARA LT 8 BLK 3 DEER RUN ESTATES SEC 1 2019 DLQ $1,216.50 $0.00 $218.97 $287.09 $0.00 $1,722.56
2019 ANTLER TRAILS DR CROSBY TX 77532-1439
REAL PROPERTY - 34 Acct(s) $50,005.72 $0.00 $10,384.69 $5,198.86 $0.00 $65,589.27
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HARRIS COUNTY WCID #70 - JUR NO 605
DELINQUENT COLLECTIONS LISTINGS - AS OF 7/31/2020
PERSONAL PROPERTY
TAX YEAR COUNT TAXES DUE OTHER DUE TOTAL P&I COLLECTION COST OTHER FEES TOTAL DUE
2019 5 $489.40 $48.92 $96.91 $127.04 $0.00 $762.27
2018 5 $728.25 $20.71 $187.41 $187.28 $0.00 $1,123.65
2017 2 $520.07 $52.00 $206.47 $155.71 $0.00 $934.25
2016 2 $19.36 $1.93 $11.50 $6.55 $0.00 $39.34
2015 2 $21.12 $2.10 $15.32 $7.71 $0.00 $46.25
2014 3 $72.16 $7.21 $59.81 $27.83 $0.00 $167.01
2013 2 $64.06 $6.40 $63.42 $26.78 $0.00 $160.66
2012 3 $193.47 $19.34 $213.41 $85.24 $0.00 $511.46
2011 2 $185.33 $18.52 $226.63 $86.10 $0.00 $516.58
2010 2 $168.96 $16.89 $234.17 $84.00 $0.00 $504.02
2009 1 $10.90 $0.00 $15.04 $5.19 $0.00 $31.13
29 Acct(s) $2,473.08 $194.02 $1,330.09 $799.43 $0.00 $4,796.62
HARRIS COUNTY WCID #70 - JUR NO 605
DELINQUENT COLLECTIONS LISTINGS - AS OF 7/31/2020
REAL PROPERTY
TAX YEAR COUNT TAXES DUE OTHER DUE TOTAL P&I COLLECTION COST OTHER FEES TOTAL DUE
2019 30 $21,171.57 $0.00 $2,928.58 $3,658.10 $0.00 $27,758.25
2018 11 $8,325.77 $0.00 $1,282.64 $760.60 $0.00 $10,369.01
2017 6 $4,922.29 $0.00 $684.55 $66.66 $0.00 $5,673.50
2016 5 $2,086.52 $0.00 $368.79 $3.07 $0.00 $2,458.38
2015 3 $2,120.76 $0.00 $477.18 $0.00 $0.00 $2,597.94
2014 3 $2,155.90 $0.00 $592.88 $0.00 $0.00 $2,748.78
2013 4 $2,236.19 $0.00 $795.51 $45.44 $0.00 $3,077.14
2012 4 $2,275.62 $0.00 $935.76 $51.61 $0.00 $3,262.99
2011 2 $1,356.08 $0.00 $576.33 $0.00 $0.00 $1,932.41
2010 2 $1,376.68 $0.00 $653.92 $0.00 $0.00 $2,030.60
2009 1 $979.96 $0.00 $514.48 $298.89 $0.00 $1,793.33
CODE STATUS DESCRIPTION
65D O65 Deferment
65R O65 Deferment Removal
BKI Bankruptcy Installment
DIP Disaster installment payments
DLI Delinquent Installment
DLQ Delinquent
DPP Disputed Payment
DSD Disability Deferment
CODE STATUS DESCRIPTION
DSR Disability Deferement Removal
DVT Dealer Vehicle Tax
LSF Lawsuit Filed
PPA Partial Payment Applied
QIP O65/Disability Quarterly Payments
RBT Roll Back Tax
TLT Tax Lien Transfer
15
2008 1 $998.38 $0.00 $574.07 $314.49 $0.00 $1,886.94
72 Acct(s) $50,005.72 $0.00 $10,384.69 $5,198.86 $0.00 $65,589.27
HARRIS COUNTY WCID #70 - JUR NO 605
DELINQUENT COLLECTIONS LISTINGS - AS OF 7/31/2020
PERSONAL & REAL PROPERTY
TAX YEAR COUNT TAXES DUE OTHER DUE TOTAL P&I COLLECTION COST OTHER FEES TOTAL DUE
2019 35 $21,660.97 $48.92 $3,025.49 $3,785.14 $0.00 $28,520.52
2018 16 $9,054.02 $20.71 $1,470.05 $947.88 $0.00 $11,492.66
2017 8 $5,442.36 $52.00 $891.02 $222.37 $0.00 $6,607.75
2016 7 $2,105.88 $1.93 $380.29 $9.62 $0.00 $2,497.72
2015 5 $2,141.88 $2.10 $492.50 $7.71 $0.00 $2,644.19
2014 6 $2,228.06 $7.21 $652.69 $27.83 $0.00 $2,915.79
2013 6 $2,300.25 $6.40 $858.93 $72.22 $0.00 $3,237.80
2012 7 $2,469.09 $19.34 $1,149.17 $136.85 $0.00 $3,774.45
2011 4 $1,541.41 $18.52 $802.96 $86.10 $0.00 $2,448.99
2010 4 $1,545.64 $16.89 $888.09 $84.00 $0.00 $2,534.62
2009 2 $990.86 $0.00 $529.52 $304.08 $0.00 $1,824.46
2008 1 $998.38 $0.00 $574.07 $314.49 $0.00 $1,886.94
101 Acct(s) $52,478.80 $194.02 $11,714.78 $5,998.29 $0.00 $70,385.89
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P:\HC WCID 70\163000\- ENG REPORT\2020\200805 STATUS REPORT.DOCX Page 1 of 2
ENGINEER’S REPORT
HARRIS COUNTY WATER CONTROL & IMPROVEMENT DISTRICT NO. 70
MEETING OF AUGUST 5, 2020
The following is a status report for the ongoing engineering activities in the District since the
last report. The meeting will be held on Wednesday, August 5, 2020, at 6:30 p.m.
4. Engineer’s Report;
Water Plant No. 1 Ground Storage Tank Replacement (A&S project 163102.01)
The Contractor has completed the excavation and is setting forms and tying rebar for the
ground storage tank foundation. We anticipate the concrete placement to completed by next
week.
We have received, reviewed and recommend payment of C3 Constructors, LLC Pay
Application No. 2 in the amount of $31,500.00. The amount reflects a 10% retainage.
ACTION ITEM: Approve Pay Application No. 2 in the amount of $31,500.00.
Water Plant No. 1 Elevated Storage Tank Demolition (A&S project 163102.02)
We have solicited this work to three (3) Contractors and anticipate presenting bids for
discussion.
ACTION ITEMS: Discuss with Board Water Plant No. 1 and Marina Lift Station Electrical Improvements
At the July meeting the Board approved A&S Engineers to proceed with a Preliminary
Engineering Investigation to evaluate several alternatives associated with replacing the
existing electrical systems and determine Harris County drainage requirements. We will
present the scope and costs of the following alternatives so District can make an informed
decision on how to proceed with replacement of the electrical systems:
Alternative A:
• Separate the Marina LS and Water Plant electrical systems at Water Plant
No. 1.
• Only the Water Plant electrical system will be replaced at this time.
• Marina LS electrical service will remain temporarily at Water Plant No. 1.
Alternative B:
• Relocate the Marina LS electrical service back to the Marina LS Site
• Replace both Marina LS and Water Plant electrical systems.
• Either relocate exist LS generator to LS or keep at WP No. 1
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P:\HC WCID 70\163000\- ENG REPORT\2020\200805 STATUS REPORT.DOCX Page 2 of 2
Alternative C:
• Separate the Marina LS and Water Plant electrical systems at Water Plant
No. 1.
• Keep both electrical services at Water Plant No. 1 and utilize the existing
underground electrical with an option to replace.
• Replace both the Water Plant and Marina LS electrical systems.
Attached is an exhibit showing the existing layout of the Marina LS and Water Plant No. 1
electrical systems and the impacts of the Alternatives.
ACTION ITEM: None
Harris County Parking Lot Inspection
We have received an email from Harris County stating the violations concerning the parking
lot have been abated with the Minor Site Development Permit. A copy of the email is attached
for your review.
ACTION ITEM: None.
Recurring Items (No Status Change)
• Sanitary Sewer Inflow
• Capital Improvement Plan
James R. Ainsworth, P.E.
Engineer for the District
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Powered By NoteVault A&S Engineers, Inc. | 163102.01 - Water Plant No. 1 GST Replacement | Friday, Jul 31, 2020 | Page 1 of 3
Observation Report Friday, Jul 31, 2020163102.01 - Water Plant No. 1 GST Replacement
Crosby, Texas 77532Job# : Harris County WCID No. 70
WEATHER
Time Temp Hum W-Dir W-Speed W-Gust Precip Condition
06:03 AM 78 °F 92% SSW 2 MPH 6 MPH 0 IN Partly cloudy
09:57 AM 83 °F 84% SW 5 MPH 11 MPH 0 IN Partly sunny
01:57 PM 91 °F 63% WSW 4 MPH 8 MPH 0 IN Mostly cloudy
NOTES
07:41 AM James Clifton[Lat/Long: 29.946083,-95.138405] Arrived at 6:00 am.Contractor pouring foundation for GST AND PIPE SUPPORTS UNDER 4" WELL HEADER.(1) SUPERINTENDENT(4) SKILLED LABORSLAB IS ON SITE FOR CONCRETE POUR.PUMP TRUCK ON SITE.Left at 12:30 pm.
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Powered By NoteVault A&S Engineers, Inc. | 163102.01 - Water Plant No. 1 GST Replacement | Friday, Jul 31, 2020 | Page 3 of 3
Information contained in this this report presents my field observations of this date.:
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1
Sam Werner
From: Bledsoe, Corbin (Engineering) <[email protected]>Sent: Tuesday, July 14, 2020 7:16 AMTo: Sam WernerCc: Enforcement; complianceSubject: FW: 1912230117-MSD-001 - Certificate of Compliance
Good morning, I apologize for the delayed response, but after reviewing the property and violations in question, the violations on the property have been abated with permits.
Currently, there are no outstanding or current violations on the property, therefore, the property is in compliance with Harris County Regulations. Since a Certificate of Non-Compliance was never filed, a Certificate of Compliance will not be required. I hope this helps and if you need anything else, please let me know. Since we are working from home, email will be the fastest and easiest way to contact me. Thank you,
Corbin Bledsoe, CFM Enforcement Coordinator Office: (713) 274-3974 [email protected]
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From: Enforcement <[email protected]> Sent: Tuesday, June 23, 2020 3:04 PM To: Bledsoe, Corbin (Engineering) <[email protected]> Subject: FW: 1912230117-MSD-001 - Certificate of Compliance Hey Corbin this is in your sector FYI
From: compliance <[email protected]> Sent: Tuesday, June 23, 2020 2:59 PM To: Enforcement <[email protected]> Subject: FW: 1912230117-MSD-001 - Certificate of Compliance Please assist. Client claims to have a violation resolved and wants a letter. Kirkwood Watson, CFM Harris County Engineering Department Permits Division 10555 Northwest Fwy Suite 120 Houston Texas 77092 Office: (713) 274-3912
From: Sam Werner <[email protected]> Sent: Friday, May 29, 2020 1:55 PM To: compliance <[email protected]> Subject: 1912230117-MSD-001 - Certificate of Compliance To whom it may concern, We still have yet to receive the CoC for the subject project. Thanks,
Sam Werner, EIT Project Coordinator
A&S Engineers, Inc. 10377 Stella Link Road Houston, TX 77025-5445 O: (713) 942-2700 D: (713) 942-2763 [email protected] www.as-engineers.com
THE INFORMATION CONTAINED IN THIS MESSAGE IS PRIVILEGED AND CONFIDENTIAL AND INTENDED ONLY FOR THE USE OF THE ABOVE NAMED RECIPIENT. ANY DISSEMINATION, DISTRIBUTION OR COPYING OF THIS COMMUNICATION OR WORK PRODUCT IS STRICTLY PROHIBITED. IF YOU HAVE RECEIVED THIS COMMUNICATION IN ERROR, PLEASE IMMEDIATELY NOTIFY THE SENDER BY TELEPHONE.
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- NO BOOKKEEPER’S REPORT PROVIDED AT THIS TIME -
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91070-002 488315v1
HARRIS COUNTY WATER CONTROL AND IMPROVEMENT DISTRICT NO. 70
Resolution Adopting Operating
Budget for the Fiscal Year
Ending August 31, 2021
The Board of Directors (“Board”) of Harris County Water Control and
Improvement District No. 70 (“District”) met on August 5, 2020, with a quorum of directors
present, as follows:
Bobby Crippens, President
Terry Lutz, Vice President
Randall Keith Adams, Secretary
Jim Raines, Director/Treasurer
Steve Kimes, Director
and the following director was absent:
None
when the following business was transacted:
Whereas, the District is required by the rules of the Texas Commission on
Environmental Quality to adopt an annual operating budget for the fiscal year ending
August 31, 2021;
Whereas, the District has reviewed a proposed budget for said fiscal year; and
Whereas, the Board of the District finds it to be in the District’s best interests to
enact said budget as a management tool for the sound operation of the District.
Now, therefore, be it resolved that the District hereby adopts the operating budget
for the fiscal year ending August 30, 2021, a copy of which is attached hereto as Exhibit “A.”
Further, an Appendix consisting of the District’s audited financial statements, bond transcripts
and engineer’s reports required by Texas Water Code Section 49.106 is on file in the District’s
office and is incorporated herein by this reference.
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91070-002 488315v1
The president or vice president is authorized to execute and the secretary or
secretary pro tempore to attest this Resolution on behalf of the District.
Dated this August 5, 2020.
BOBBY CRIPPENS
President
ATTEST:
RANDALL KEITH ADAMS
Secretary
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91070-002 488315v1
I, the undersigned Secretary of the Board of Directors of Harris County Water Control
and Improvement District No. 70, hereby certify that the foregoing is a true and correct copy of
the resolution adopted by said Board at its meeting of August 5, 2020, and a minute entry of that
date showing the adoption thereof, adopting an operating budget for the fiscal year ending
August 31, 2021, the original of which resolution appears in the minute book of said Board, on
file in the District’s office.
I further certify that said meeting was open to the public, and that notice thereof was
posted in compliance with the provisions of Tex. Gov’t. Code Ann. §551.001 et seq. as adopted
and as suspended in part by the Governor of Texas on March 16, 2020.
Witness my hand and seal of said District, this August 5, 2020.
Secretary
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McCALL GIBSON SWEDLUND BARFOOT PLLC Certified Public Accountants
13100 Wortham Center Drive Suite 235 9600 Great Hills Trail Houston, Texas 77065-5610 Suite 150W (713) 462-0341 Austin, Texas 78759 Fax (713) 462-2708 (512) 610-2209
E-Mail: [email protected] www.mgsbpllc.com
Member of American Institute of Certified Public Accountants
Texas Society of Certified Public Accountants
August 3, 2020
Board of Directors
Harris County Water Control and
Improvement District No. 70
Harris County, Texas
We previously provided you with an evergreen audit engagement letter dated September 5, 2018.
This letter serves as a reminder of the terms of the evergreen audit engagement letter including
audit objectives, an overview of the audit procedures to be performed, management’s
responsibilities, auditor’s responsibilities and any other services we may perform as part of the
annual audit or developer reimbursement engagements.
ANNUAL AUDIT OF FINANCIAL STATEMENTS
Accounting standards generally accepted in the United States of America provide for certain
required supplementary information (RSI), such as management’s discussion and analysis
(MD&A), to supplement the District’s basic financial statements. Such information, although not
a part of the basic financial statements, is required by the Governmental Accounting Standards
Board (GASB) who considers it to be an essential part of financial reporting for placing the basic
financial statements in an appropriate operational, economic, or historical context. As part of our
engagement, we will apply certain limited procedures to the District’s RSI in accordance with
auditing standards generally accepted in the United States of America. These limited procedures
will consist of inquiries of management regarding the methods of preparing the information and
comparing the information for consistency with management’s responses to our inquiries, the basic
financial statements, and other knowledge we obtained during our audit of the basic financial
statements. We will not express an opinion or provide any assurance on the information because
the limited procedures do not provide us with sufficient evidence to express an opinion or provide
any assurance. The following RSI is required by generally accepted accounting principles and will
be subjected to certain limited procedures, but will not be audited:
1) Management’s Discussion and Analysis, and
2) Schedule of Revenues, Expenditures and Changes in Fund Balance – Budget and Actual –
General Fund
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Board of Directors August 3, 2020
Harris County Water Control and Page 2
Improvement District No. 70
We have also been engaged to report on supplementary information other than RSI that
accompanies the District’s financial statements. The document we submit to you will include
various supplementary schedules as required by the Texas Commission on Environmental Quality
(the “Commission”) as published in the Water District Financial Management Guide. This
supplementary information will be subjected to the auditing procedures applied in our audit of the
financial statements and certain additional procedures, including comparing and reconciling such
information directly to the underlying accounting and other records used to prepare the financial
statements or to the financial statements themselves, and other additional procedures in accordance
with auditing standards generally accepted in the United States of America and we will provide an
opinion on it in relation to the financial statements as a whole except for that portion marked
“unaudited”, on which we will express no opinion.
Audit Objective
The objective of our audit is the expression of opinions as to whether your financial statements are
fairly presented, in all material respects, in conformity with generally accepted accounting
principles and to report on the fairness of the supplementary information referred to in the second
paragraph when considered in relation to the financial statements as a whole. Our audit will be
conducted in accordance with auditing standards generally accepted in the United States of
America and will include tests of the accounting records and other procedures we consider
necessary to enable us to express such opinions. We will issue a written report upon completion
of our audit of the District’s financial statements. Our report will be addressed to the Board of
Directors of the District. We cannot provide assurance that unmodified opinions will be expressed.
Circumstances may arise in which it is necessary for us to modify our opinions or add emphasis-
of-matter or other-matter paragraphs. If our opinions on the financial statements are other than
unmodified, we will discuss the reasons with you in advance. If, for any reason, we are unable to
complete the audit or are unable to form or have not formed opinions, we may decline to express
opinions or may withdraw from this engagement.
Audit Procedures - General
An audit includes examining, on a test basis, evidence supporting the amounts and disclosures in
the financial statements; therefore, our audit will involve judgment about the number of
transactions to be examined and the areas to be tested. An audit also includes evaluating the
appropriateness of accounting policies used and the reasonableness of significant accounting
estimates made by management, as well as evaluating the overall presentation of the financial
statements. We will plan and perform the audit to obtain reasonable assurance about whether the
financial statements are free of material misstatement, whether from (1) errors, (2) fraudulent
financial reporting, (3) misappropriation of assets, or (4) violations of laws or governmental
regulations that are attributable to the District or to acts by management or employees acting on
behalf of the District.
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Board of Directors August 3, 2020
Harris County Water Control and Page 3
Improvement District No. 70
Audit Procedures – General (Continued)
Because of the inherent limitations of an audit, combined with the inherent limitations of internal
control, and because we will not perform a detailed examination of all transactions, there is a risk
that material misstatements may exist and not be detected by us, even though the audit is properly
planned and performed in accordance with U.S. generally accepted auditing standards. In addition,
an audit is not designed to detect immaterial misstatements, or violations of laws or governmental
regulations that do not have a direct and material effect on the financial statements. However, we
will inform you of any material errors, any fraudulent financial reporting, or misappropriation of
assets that come to our attention. We will also inform you of any violations of laws or
governmental regulations that come to our attention, unless clearly inconsequential. Our
responsibility as auditors is limited to the period covered by our audit and does not extend to any
later periods for which we are not engaged as auditors.
Our procedures will include tests of documentary evidence supporting the transactions recorded
in the accounts, and may include direct confirmation of certain assets and liabilities by corre-
spondence with selected individuals, creditors, and financial institutions. We will request written
representations from your attorneys as part of the engagement, and they may bill you for
responding to this inquiry. At the conclusion of our audit, we will require certain written
representations from you about the financial statements and related matters.
Audit Procedures – Internal Control
Our audit will include obtaining an understanding of the District and its environment, including
internal control, sufficient to assess the risks of material misstatement of the financial statements
and to design the nature, timing, and extent of further audit procedures. An audit is not designed
to provide assurance on internal control or to identify deficiencies in internal control. Accordingly,
we will express no such opinion. However, during the audit, we will communicate to management
and those charged with governance internal control related matters that are required to be
communicated under AICPA professional standards.
Audit Procedures – Compliance
As part of obtaining reasonable assurance about whether the financial statements are free of
material misstatements, we will perform tests of the District’s compliance with the provisions of
applicable laws, regulations, contracts and agreements. However, the objective of our audit will
not be to provide an opinion on overall compliance and we will not express such an opinion.
Other Services
We will also prepare the financial statements and the appropriate capital asset schedules including
calculation of depreciation on the capital assets in conformity with U.S. generally accepted
accounting principles based on information provided by you. We will perform the services in
accordance with applicable professional standards. The other services are limited to the services
previously defined. We, in our sole professional judgment, reserve the right to refuse to perform
any procedure or take any action that could be construed as assuming management responsibilities.
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Board of Directors August 3, 2020
Harris County Water Control and Page 4
Improvement District No. 70
Management Responsibilities
Management is responsible for designing, implementing and maintaining effective internal
controls relevant to the preparation and fair presentation of financial statements that are free from
material misstatement, whether due to fraud or error, including monitoring ongoing activities; for
the selection and application of accounting principles; and for the preparation and fair presentation
of the financial statements in conformity with U.S. generally accepted accounting principles.
Management is also responsible for making all financial records and related information available
to us and for the accuracy and completeness of that information. You are also responsible for
providing us with (1) access to all information of which you are aware that is relevant to the
preparation and fair presentation of the financial statements, (2) additional information that we
may request for the purpose of the audit, and (3) unrestricted access to persons within the
government from whom we determine it necessary to obtain audit evidence.
Your responsibilities include adjusting the financial statements to correct material misstatements
and confirming to us in the management representation letter that the effects of any uncorrected
misstatements aggregated by us during the current engagement and pertaining to the latest period
presented are immaterial, both individually and in the aggregate, to the financial statements taken
as a whole.
You are responsible for the design and implementation of programs and controls to prevent and
detect fraud, and for informing us about all known or suspected fraud affecting the District
involving (1) management, (2) employees who have significant roles in internal control, and (3)
others where the fraud could have a material effect on the financial statements. Your
responsibilities include informing us of your knowledge of any allegations of fraud or suspected
fraud affecting the District received in communications from employees, former employees,
consultants, regulators, or others. In addition, you are responsible for identifying and ensuring that
the District complies with applicable laws and regulations.
You are responsible for the preparation of the supplementary information in conformity with the
Commission’s requirements. You agree to include our report on the supplementary information
in any document that contains and indicates that we have reported on the supplementary
information. You also agree to include the audited financial statements with any presentation of
the supplementary information that includes our report thereon. Your responsibilities include
acknowledging to us in the representation letter that (1) you are responsible for presentation of the
supplementary information in accordance with the Commission’s requirements, (2) that you
believe the supplementary information, including its form and content, is fairly presented in
accordance with the Commission’s requirements, (3) that the methods of measurement or
presentation have not changed from those used in the prior period, and (4) you have disclosed to
us any significant assumptions or interpretations underlying the measurement or presentation of
the supplementary information.
With regard to using the auditor’s report, you understand that you must obtain our prior written
consent to reproduce or use our report in bond offering official statements or other documents.
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Board of Directors August 3, 2020
Harris County Water Control and Page 5
Improvement District No. 70
Management Responsibilities (Continued)
With regard to the electronic dissemination of audited financial statements, including financial
statements published electronically on your website, you understand that electronic sites are a
means to distribute information and, therefore, we are not required to read the information
contained in these sites or to consider the consistency of other information in the electronic site
with the original document.
You agree to assume all management responsibilities for our preparation of the financial statement
and our preparation of the capital asset schedules including calculation of depreciation on the
capital assets; oversee the services by designating an individual, preferably from senior
management, with suitable skill, knowledge, or experience; evaluate the adequacy and results of
the services; and accept responsibility for them.
Engagement Administration, Fees and Other
We are aware of the State statute requiring the audit to be completed within 120 days and filed
with the Texas Commission on Environmental Quality within 135 days from the closing date of
the audit and barring any unforeseen circumstances every effort will be made to comply with this
rule.
In accordance with provisions of the Local Records Retention Schedule Section 2-1: Item 1025-
01(e) we agree to retain our audit work papers in our office for a period of three years after all
questions arising from the audit have been resolved. In order to allow for all questions arising
from the audit to be resolved and to comply with Rule 501.76(f) of the Rules of Professional
Conduct of the Texas State Board of Public Accountancy the actual date will be the five-year
anniversary of the audit report in question.
We expect to present a draft of the audit report within 45 days of the availability of the District’s
accounting records. Noel Barfoot is the engagement partner and is responsible for supervising the
engagement and signing the report or authorizing another individual to sign the report. We
estimate the fees for the audit of the District’s financial statements and for the other services to be
provided for the year ended August 31, 2020 will range between $11,000 and $13,000.
Not included in the fees above are out-of-pocket costs such as printing, postage, and other charges
incidental to the completion of our audit. If for any reason our services are terminated prior to
issuance of a final report, our engagement will be deemed to have been completed, even if we have
not completed our report. The District will be obligated to compensate us for our time expended
through the date of termination. The above fee is based on anticipated cooperation from your
consultants and the assumption that unexpected circumstances will not be encountered during the
audit. If significant additional time is necessary, we will discuss it with you and arrive at a new
fee estimate before we incur the additional costs.
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Board of Directors August 3, 2020
Harris County Water Control and Page 6
Improvement District No. 70
AGREED-UPON PROCEDURES REIMBURSEMENT REPORT
We will perform the procedures enumerated below, which are agreed to by the Board of Directors,
on any invoices and schedules submitted by the Developer(s) for payment from District bond
proceeds, bond anticipation note proceeds or any other source. These procedures will be
performed solely to assist you in evaluating the reasonableness of those costs as required by the
Commission and the report is not to be used for any other purpose.
This agreed-upon procedures engagement will be conducted in accordance with attestation stan-
dards established by the American Institute of Certified Public Accountants. The appropriateness
of the procedures is solely the responsibility of the Board of Directors of the District. Conse-
quently, we will make no representation regarding the appropriateness of the procedures either for
the purpose of which this report has been requested or for any other purpose. The procedures we
will perform are as summarized below:
A. We will review all correspondence from the Commission relative to any
reimbursement request. Our review will be for the purpose of identifying those
items authorized for District participation and those items the District is
specifically prohibited from purchasing.
B. We will review for completeness certain Developer schedules, supporting
invoices and contract estimates in substantiation of the costs to be reimbursed.
Our review will include all documentation supporting items, amounts, and proof
of payment for which reimbursement is requested.
C. We will read the development and financing agreements for particular items that
might affect the reimbursement. The agreements reviewed will be referenced in
our report.
D. We will foot the extensions of engineering invoices pertaining to the
reimbursement on a test basis and compare the contract amounts used in
determining the fee for the design and construction phase portions of the invoice
to the related construction contracts and to the engineering contract when
appropriate.
E. For construction pay estimates, we will foot and test extensions on a test basis on
payments made on behalf of the District.
F. For all payments, we will compare the payment dates to copies of cancelled
checks. If cancelled checks are not available, alternate procedures will be
designed to support dates and amounts of payments.
G. We will review the formulas for computation of developer interest to be
reimbursed to the Developer(s) and limit interest, if appropriate, in accordance
with the orders and rules of the Commission.
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Board of Directors August 3, 2020
Harris County Water Control and Page 7
Improvement District No. 70
H. We will inquire of the District’s Bookkeeper regarding current period General
Fund expenditures for costs to be reimbursed to the General Fund from the
Capital Projects Fund in accordance with the approval of the Commission. If
necessary we will review prior year audit work papers for items capitalized in the
past, which can now be reimbursed from bond proceeds.
I. If possible, we will obtain verbal confirmation from construction contractors
concerning whether or not the contract estimates to date have been paid in full
and whether or not the contractor has any claims to be made against either the
District or Developer(s) on the project.
J. A draft of our report will be provided to the District’s Attorney, Engineer,
Financial Advisor, Bookkeeper, and Developer(s) prior to reimbursing the
Developer(s).
K. We will prepare for submittal to the Commission our report detailing the costs
payable to the Developer(s) and a schedule reflecting the results of the payment
and future costs to complete as compared with the amount approved by the
Commission.
The objective of this agreed-upon procedures engagement will be to assist you in evaluating the
reasonableness of the aforementioned costs. Because the above procedures will not be sufficient
to constitute an audit made in accordance with generally accepted auditing standards, we will not
express an opinion on the aforementioned reimbursable costs, however, we will report to you any
matters that come to our attention that cause us to believe that the aforementioned costs are
incorrect. Our report will contain a paragraph indicating that had we performed additional
procedures, other matters might have come to our attention that would have been reported to you.
In addition, this engagement is not primarily or specifically designed and cannot be relied upon to
disclose defalcations and other similar irregularities, although their discovery may result.
This report of agreed-upon procedures will be for the exclusive use of the Board of Directors of
the District in compliance with certain rules of the Commission. The report is intended for use by
the Board of Directors and is not intended to be associated with the presentation of any other
financial data of the District. We are aware that the report is subject to distribution under
provisions of the Texas Open Records Act. Noel Barfoot is the engagement partner and is
responsible for supervising the engagement and signing the report or authorizing another
individual to sign the report.
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Board of Directors August 3, 2020
Harris County Water Control and Page 8
Improvement District No. 70
GENERAL TERMS AND CONDITIONS
You may request that we perform additional services not contemplated by this engagement letter.
If this occurs, we will communicate with you regarding the scope of the additional services and
the estimated fees. We also may issue a separate engagement letter covering the additional
services. In the absence of any other written documentation from us documenting such additional
services, our services will continue to be governed by the terms of this engagement letter.
The agreement may be terminated by either party, with or without cause, upon 30 days written
notice.
You agree that any dispute regarding this engagement will, prior to resorting to litigation, be
submitted to mediation upon written request by either party. Both parties agree to try in good faith
to settle the dispute in mediation. The American Arbitration Association will administer any such
mediation in accordance with its Commercial Mediation Rules. The results of the mediation
proceeding shall be binding only if each of us agrees to be bound. We will share any costs of
mediation proceedings equally.
As required by Chapter 2270, Government Code, we hereby verify that our firm does not boycott
Israel and will not boycott Israel through the term of our engagement. For purposes of this
verification, “boycott Israel” means refusing to deal with, terminating business activities with, or
otherwise taking any action that is intended to penalize, inflict economic harm on, or limit
commercial relations specifically with Israel, or with a person or entity doing business in Israel or
in an Israeli-controlled territory, but does not include an action made for ordinary business
purposes.
Pursuant to Chapter 2252, Texas Government Code, we represent and certify that, at the time of
execution of this Agreement neither our firm, nor any wholly owned subsidiary, majority-owned
subsidiary, parent company or affiliate of the same (i) engages in business with Iran, Sudan, or any
foreign terrorist organization as described in Chapters 806 or 807 of the Texas Government Code,
or Subchapter F of Chapter 2252 of the Texas Government Code, or (ii) is a company listed by the
Texas Comptroller of Public Accounts under Sections 806.051, 807.051, or 2252.153 of the Texas
Government Code. The term "foreign terrorist organization" in this paragraph has the meaning
assigned to such term in Section 2252.151 of the Texas Government Code.
We appreciate the confidence you have placed in our firm and we look forward to serving the
District again this coming year.
Sincerely,
McCall Gibson Swedlund Barfoot PLLC
Certified Public Accountants
Houston, Texas
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PLEASE CHECK THIS SITE OFTEN,
AS ITEMS MAY BE ADDED TO
THE PACKET UNTIL THE START
OF THE TELEPHONIC MEETING.
THANK YOU.
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