HomeMy WebLinkAbout05-09-2024 Regular Meeting - Rock Prairie Management District No. 2ROCK PRAIRIE MANAGEMENT DISTRICT NO. 2
MINUTES OF PUBLIC MEETING OF BOARD OF DIRECTORS
May 9, 2024
The Board of Directors (the "Board") of Rock Prairie Management District No. 2 (the
"District") met in regular session, open to the public on May 9, 2024, at 4121 State Highway 6
South, College Station, Brazos County, Texas 77845, in accordance with the duly posted notice of
meeting, and the roll was called of the duly constituted members of said Board of Directors, as
follows:
Uri Geva — President
Hays Glover — Vice President
Logan Lee — Assistant Vice President
Mark Lindemulder —Secretary
Samuel "Kit" Kerbel — Assistant Secretary
and all of said persons were present, except Directors Glover and Kerbel, thus constituting a
quorum.
Also present were James Murr of College Station Town Center, Inc. ("CSTC"); Denise
Oppenheimer of Municipal Accounts & Consulting, L.P. ("MAC"); Robert Atkinson of EHRA
Engineering ("EHRA"); Stacy Vasquez of the City of College Station (the "City"); Brian Krueger
of FORVIS, LLP ("FORVIS"); Karen Atkinson, a member of the public; and Christina Cole of
Schwartz, Page & Harding, L.L.P. ("SPH").
The President called the meeting to order and declared same open for such business as
might properly come before it.
Ms. Cole informed the participants that, in accordance with the requirements of the City's
Resolution No. 07-09-15-02 consenting to the creation of the District, the meeting would be
recorded, and requested that participants speak clearly, including when making or seconding a
motion.
PUBLIC COMMENTS
The Board began by opening the meeting for public comments. There were no comments
from members of the public.
APPROVAL OF MINUTES
The Board next considered approval of the minutes of its meeting held on April 11, 2024.
After review and discussion, Director Geva moved that the minutes for said Board meeting be
approved, as written. Director Lee seconded said motion, which unanimously carried.
ENGAGE AUDITOR
The Board considered the engagement of an auditor to prepare the District's audit report
for the fiscal year ending May 31, 2024. Mr. Krueger presented to and reviewed with the Board
an audit services proposal prepared by FORVIS, a copy of which is attached hereto as Exhibit D.
He advised that FORVIS' fee for the preparation of said audit is $14,000, plus an administrative
fee of $1,000 to cover items such as report production, copies, postage and delivery charges, and
technology related costs. After discussion on the matter, Director Geva moved that FORVIS be
engaged to prepare the District's audit report for the fiscal year ending May 31, 2024, in accordance
with the terms of the proposal presented, and that the Texas Ethics Commission ("TEC")
Form 1295 provided by FORVIS in connection therewith be accepted and acknowledged on behalf
of the District. Director Lindemulder seconded the motion, which unanimously carried.
BOOKKEEPING REPORT
Ms. Oppenheimer presented to and reviewed with the Board a Bookkeeping Report, a copy
of which report is attached hereto as Exhibit B, including checks presented therein for payment.
Ms. Oppenheimer also presented and reviewed with the Board a Quarterly Investment
Report prepared by MAC for the reporting period ended February 29, 2024, a copy of which is
attached to the Bookkeeping Report (Exhibit B).
Following review and discussion, Director Geva moved that (i) the Bookkeeping Report
be approved and the checks presented therein be approved for payment, and (ii) the Quarterly
Investment Report be approved and the District's Investment Officer be authorized to execute same
on behalf of the District. Director Lee seconded the motion, which unanimously carried.
OPERATING BUDGET FOR FISCAL YEAR ENDING MAY 31. 2025
Ms. Oppenheimer next presented a draft budget for the District's fiscal year ending May 31,
2025, a copy of which is in included in the Bookkeeping Report (Exhibit B). In connection
therewith, Ms. Cole advised the Board that a copy of such operating budget was forwarded to the
City for review. She reported that no comments to the operating budget have been received from
the City to date. Following discussion, Director Geva moved that the operating budget for the
District's fiscal year ending May 31, 2025 be approved and adopted as presented. Director Lee
seconded the motion, which unanimously carried.
TAX ASSESSOR/COLLECTOR'S REPORT
Ms. Cole then presented to and reviewed with the Board the Tax Assessor -Collector Report
for the month ending April 30, 2024, prepared by B&A Municipal Tax Services, LLC ("B&A"),
including checks presented therein for payment. A copy of such report is attached hereto as
Exhibit C. Ms. Cole also advised that the District received a request from a taxpayer for an 8-
month installment payment plan to pay the balance of delinquent taxes in the amount of $1,663.
Following discussion, Director Geva moved that (i) the Tax Assessor/Collector Report be
approved, (ii) that the checks identified therein be approved for payment, and (iii) B&A be
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authorized to enter into an installment payment agreement with the taxpayer for account no.
41380010310140 for the payment of delinquent taxes in the amount of $1,663.00 in 8 monthly
installments of $208.00 each. Director Lindemulder seconded said motion, which unanimously
carried.
STATUS OF $1,600,000 UNLIMITED TAX ROAD BONDS, SERIES 2024
Ms. Cole reported that the Bonds have received the approval of the Attorney General of
Texas, and the closing for the Bonds is scheduled for May 16, 2024. Ms. Cole noted that the Board
approved the draft reimbursement audit presented at the April 11, 2024, Board meeting, subject to
final review by the Board and consultants in connection with the payment of funds to the
developers out of Bond proceeds. Ms. Cole advised the Board that FORVIS has incorporated the
comments provided by the Board and consultants and she presented said reimbursement audit to
the Board, a copy of which is attached hereto as Exhibit D. After review and discussion, it was
moved by Director Lindemulder, seconded by Director Geva, and unanimously carried that such
audit report be approved, and (ii) the disbursement of funds pursuant to the such audit be approved
and authorized, subject to receipt of a signed Receipt and Indemnity from College Station
Downtown Residential, LLC.
ENGINEERING REPORT
Mr. Atkinson presented to and reviewed with the Board an Engineering Report dated April
2024, a copy of which is attached hereto as Exhibit E. Following discussion, Director Geva
moved to concur in the payment and approval of the pay estimates as set forth in the Engineer's
Report. Director Lee seconded the motion, which unanimously carried.
DEVELOPER'S REPORT
The Board considered the Developer's Report. Mr. Murr presented a verbal report on the
status of development within the District.
PROPOSED ANNEXATION OF 19.44 ACRES OF LAND TO THE DISTRICT
Mr. Atkinson then presented to and reviewed with the Board an Annexation Feasibility
Report, prepared by EHRA, relative to 19.44 acres of land owned by College Station Downtown
Residential, LLC, which landowner has requested that the District annex such land into the
District's boundaries. A copy of the Annexation Feasibility Report presented is attached hereto as
Exhibit F. In that regard, Ms. Cole presented and reviewed with the Board (i) a petition to the
Board requesting the annexation of the tract, and (ii) a petition to the City of College Station
requesting its consent to such annexation (the "City Petition"). Following review and discussion,
Director Geva moved to (i) approve and authorize the President and Secretary to execute the City
Petition, and (ii) authorize SPH to file the City Petition and any other documents required in
connection with the City's consideration of such request. Director Lee seconded the motion which
unanimously carried.
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ATTORNEY'S REPORT
Ms. Cole presented to and discussed with the Board a memorandum prepared by SPH, a
copy of which is attached hereto as Exhibit G, regarding the use of social media by public officials.
In connection therewith, Ms. Cole advised the Board that directors should exercise caution when
discussing District -related matters on their personal social media pages in light of a recent U.S.
Supreme Court ruling as further discussed in the memorandum.
FUTURE AGENDA ITEMS
The Board considered items for placement on future agendas.
Ms. Cole noted that the next meeting of the Board will be held on Thursday, August 8,
2024, at 2:00 p.m.
ADJOURNMENT
There being no further business to come before the Board, on motion made by Director
Geva, seconded by Director Lee, and unanimously carried, the meeting was adjourned.
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LIST OF ATTACHMENTS
Rock Prairie Management District No. 2
Minutes of Meeting of May 9, 2024
Exhibit A FORVIS, LLP Engagement Letter
Exhibit B Bookkeeping Report
Exhibit C Tax Assessor/Collector Report
Exhibit D Reimbursement Audit
Exhibit R Engineering Report
Exhibit F Annexation Feasibility Report
Exhibit G Social Media Memorandum
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2700 Post Oak Boulevard, Suite 1500 / Houston, TX 77056
P 713.499.4600 / F 713.499.4699
forvis.com
May 9, 2024
Board of Directors
Rock Prairie Management District No. 2
Brazos County, Texas
We appreciate your selection of FORVIS, LLP as your service provider and are pleased to confirm the
arrangements of our engagement in this contract. Within the requirements of our professional standards
and any duties owed to the public, regulatory, or other authorities, our goal is to provide you an Unmatched
Client Experience.
In addition to the terms set forth in this contract, including the detailed Scope of Services, our engagement
is governed by the following, incorporated fully by this reference:
• Terms and Conditions Addendum
Summary Scope of Services
As described in the attached Scope of Services, our services will include the following:
Rock Prairie Management District No. 2
• Audit Services for the year ended May 31, 2024
You agree to assume full responsibility for the substantive outcomes of the contracted services and for any
other services we may provide, including any findings that may result.
You also acknowledge these services are adequate for your purposes, and you will establish and monitor
the performance of these services to ensure they meet management's objectives. All decisions involving
management responsibilities related to these services will be made by you, and you accept full responsibility
for such decisions.
We understand the Board of Directors (Board) is designated to be responsible and accountable for
overseeing the performance of nonattest services, and you have determined the Board is qualified to
conduct such oversight.
Engagement Fees
The fee for our services will be $14,000, plus an administrative fee of $1,000 to cover items such as report
production, copies, postage and other delivery charges, supplies, technology -related costs such as
software licensing, user access, and research tools, and similar expense items. In addition, fees for the
review of a preliminary official statement, official statement, and the agreement to the reproduction of our
audit opinion in the official statement for any new bond sales during the period will be in the range of $2,000
to $2,500.
FORVIS is a trademark of FORVIS, LLP, registered with the U.S. Patent and Trademark Office
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Empowering gualnaaa elahally
Rock Prairie Management District No. 2
May 9, 2024
Page 2
The fees for our services in assisting with the accounting for capital asset construction activity and
preparation of depreciation schedules will be invoiced on an hourly basis. We will communicate with you if
anticipated fees exceed $2,000.
Our pricing for this engagement and our fee structure are based upon the expectation that our invoices will
be paid promptly. Payment of our invoices is due upon receipt.
Assistance with New Standards
Assistance and additional time as a result of the adoption of new standards, if any, are not included within
our standard engagement fees. These fees will be based on time expended and will vary based on the
level of assistance and procedures required.
Contract Agreement
Please sign and return this contract to indicate your acknowledgment of, and agreement with, the
arrangements for our services including our respective responsibilities.
FORVIS, LLP
FOV- 1S,LLLP
Acknowledged and agreed to as it relates to the entire contract, including the Scope of Services and
Terms and Conditions Addendum, on behalf of Rock Prairie Management District No. 2.
BY
Board President
DATE g /Z SG
Rock Prairie Management District No. 2
May 9, 2024
Page 3
Scope of Services — Audit Services
We will audit the basic financial statements and related disclosures for the following entity with the objective
of expressing an opinion on the financial statements:
Rock Prairie Management District No. 2 as of and for the year ended May 31, 2024.
The objectives of our audit are to obtain reasonable assurance about whether the financial statements as
a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor's report
that includes our opinion.
This audit will encompass all funds of Rock Prairie Management District No. 2.
We will also provide you with the following nonattest services:
• Preparing depreciation schedules based on your assignment of depreciable lives and methods
• Preparing a draft of the financial statements and related notes
Brian Krueger is responsible for supervising the engagement team and authorizing the signing of the report
or reports.
We will issue a written report upon completion of our audit, addressed to the following parties:
Entity Name Party Name
Rock Prairie Management District No. 2 Board of Directors
Municipal utility districts, by their nature, depend on services from consultants, attorneys, and others to
carry out the administration of the district and require sharing of information among these service providers
along with specific regulatory or other parties. You authorize us and our representatives to provide
documents, reports, and information to the distribution list provided by the Board or the District's
representatives, which may include attorneys, engineers, bookkeepers, developers, tax collectors,
operators, agents, and other consultants, along with auditors of other districts that share operations or
facilities with the district.
The following apply for the audit services described above:
Our
Responsibilities
We will conduct our audit in accordance with auditing standards generally
accepted in the United States of America (GAAS). We will exercise professional
judgment and maintain professional skepticism throughout the audit.
We will identify and assess the risks of material misstatement of the financial
statements, whether due to fraud or error, design and perform audit procedures
responsive to those risks, and obtain audit evidence that is sufficient and
appropriate to provide a basis for our opinion.
We will obtain an understanding of internal control relevant to the audit in order
to design audit procedures that are appropriate in the circumstances.
We will evaluate the appropriateness of accounting policies used and the
reasonableness of significant accounting estimates made by management, as
well as evaluate the overall presentation of the financial statements, including the
disclosures, and whether the financial statements represent the underlying
transactions and events in a manner that achieves fair presentation.
Limitations and
Fraud
Opinion
Your
Responsibilities
Rock Prairie Management District No. 2
May 9, 2024
Page 4
We will also conclude, based on audit evidence obtained, whether there are
conditions or events, considered in the aggregate, that raise substantial doubt
about the entity's ability to continue as a going concern for a reasonable period
of time.
Reasonable assurance is a high level of assurance but is not absolute assurance
and therefore is not a guarantee that an audit that is planned and conducted in
accordance with GAAS will always detect a material misstatement when it exists.
Misstatements, including omissions, can arise from fraud or error and are
considered material if there is a substantial likelihood that, individually or in the
aggregate, they would influence the judgment made by a reasonable user based
on the financial statements. 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.
The risk of not detecting a material misstatement resulting from fraud is higher
than for one resulting from error, as fraud may involve collusion, forgery,
intentional omissions, misrepresentations, or the override of internal control.
Our understanding of internal control is not for the purpose of expressing an
opinion on the effectiveness of your internal control. However, we will
communicate to you in writing any significant deficiencies or material weaknesses
in internal control relevant to the audit of the financial statements that we identify
during the audit.
We are available to perform additional procedures with regard to fraud detection
and prevention at your request, subject to completion of our normal engagement
acceptance procedures. The actual terms and fees of such an engagement
would be documented in a separate contract to be signed by you and FORVIS.
Circumstances may arise in which our report may differ from its expected form
and content based on the results of our audit. Depending on the nature of these
circumstances, it may be necessary for us to modify our opinion, add an
emphasis -of -matter paragraph or other -matter paragraph(s) to our auditor's
report, or if necessary, decline to express an opinion or withdraw from the
engagement.
If we discover conditions that may prohibit us from issuing a standard report, we
will notify you. In such circumstances, further arrangements may be necessary
to continue our engagement.
Management and, if applicable, those charged with governance acknowledge
and understand their responsibility for the accuracy and completeness of all
information provided and for the following:
• Audit Support — to provide us with:
o Unrestricted access to persons within the entity or within components of
the entity (including management, those charged with governance, and
component auditors) from whom we determine it necessary to obtain
audit evidence
o Information of which you are aware that is relevant to the preparation and
fair presentation of the financial statements, including access to
information relevant to disclosures
Rock Prairie Management District No. 2
May 9, 2024
Page 5
o Information about events occurring or facts discovered subsequent to the
date of the financial statements, of which management may become
aware, that may affect the financial statements
o Information about any known or suspected fraud affecting the entity
involving management, employees with significant role in internal control,
and others where fraud could have a material effect on the financials
o Identification and provision of report copies of previous audits, attestation
engagements, or other studies that directly relate to the objectives of the
audit, including whether related recommendations have been
implemented
o Additional information that we may request for the purpose of the audit
• Internal Control and Compliance — for the:
o Design, implementation, and maintenance of internal control relevant to
compliance with laws and regulations and the preparation and fair
presentation of financial statements that are free from material
misstatement, whether due to fraud or error
o Alignment of internal control to ensure that appropriate goals and
objectives are met, that management and financial information is reliable
and properly reported and that compliance with and identification of the
laws, regulations, contracts, grants, or agreements (including any federal
award programs) applicable to the entity's activities is achieved
o Remedy, through timely and appropriate steps, of fraud and
noncompliance with provisions of laws, regulations, contracts, or other
agreements reported by the auditor
o Establishment and maintenance of processes to track the status and
address findings and recommendations of auditors
• Accounting and Reporting — for the:
o Maintenance of adequate records, selection and application of
accounting principles, and the safeguard of assets
o Adjustment of the financial statements to correct material misstatements
and confirmation to us in the representation letter that the effects of any
uncorrected misstatements aggregated by us are immaterial, both
individually and in the aggregate, to the financial statements taken as a
whole
o Preparation and fair presentation of the financial statements in
accordance with accounting principles generally accepted in the United
States of America (or other basis if indicated in the contract)
o Inclusion of the auditors' report in any document containing financial
statements that indicates that such financial statements have been
audited by us
o Distribution of audit reports to any necessary parties
The results of our tests of compliance and internal control over financial reporting
performed in connection with our audit of the financial statements may not fully
meet the reasonable needs of report users. Management is responsible for
obtaining audits, examinations, agreed -upon procedures, or other engagements
that satisfy relevant legal, regulatory, or contractual requirements or fully meet
other reasonable user needs.
Written
Confirmations
Required
Preserving
Future
Independence
Notice Required
Rock Prairie Management District No. 2
May 9, 2024
Page 6
As part of our audit process, we will request from management and, if applicable,
those charged with governance written confirmation acknowledging certain
responsibilities outlined in this contract and confirming:
• The availability of this information
• Certain representations made during the audit for all periods presented
• The effects of any uncorrected misstatements, if any, resulting from errors or
fraud 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
Our performance of certain nonattest services may not be permitted under the
SEC and PCAOB independence rules, to which we are not currently subject.
Accordingly, if we perform services that are not permitted under those rules, you
would not be permitted to use our reports in a registration statement or other
document requiring compliance with those rules.
You agree to inform us promptly if you are considering any future public offering
of securities, use of our reports to comply with the Investment Advisers Act
custody rule, or other action that would necessitate our future compliance with
the independence rules of the SEC and PCAOB.
As indicated in the Terms and Conditions Addendum, any time you intend to
reference our firm name in any manner in any published materials, including on
an electronic site, you agree to provide us with draft materials for our review and
approval before publishing or posting such information. However, no notice is
required for filings with the Texas Commission on Environmental Quality (TCEQ),
with required information repositories, the Texas Attorney General's Office, and
cities, as required by statute or regulation.
GENERAL
1. Overview. This addendum describes FORVIS LLP's standard
terms and conditions ("Terms and Conditions") applicable to
Our provision of services to the Client ("You"). The Terms and
Conditions are a part of the contract between You and FORVIS,
LLP. For the purposes of the Terms and Conditions, any
reference to "Firm," "We," "Us," or "Our" is a reference to
FORVIS, LLP ("FORVIS"), and any reference to "You" or "Your"
is a reference to the party or parties that have engaged Us to
provide services and the party or parties ultimately responsible
for payment of Our fees and costs.
BILLING, PAYMENT, & TERMINATION
2. Billing and Payment Terms. We will bill You for Our
professional fees and costs as outlined in Our contract. Interest
will be charged on any unpaid balance after 30 days at the rate
of 10 percent per annum, or as allowed by law at the earliest
date thereafter, and highest applicable rate if less than 10
percent. All fees, charges, and other amounts payable to
FORVIS hereunder do not include any sales, use, excise,
value-added, or other applicable taxes, tariffs, or duties,
payment of which shall be Your sole responsibility, and do not
include any applicable taxes based on FORVIS' net income or
taxes arising from the employment or independent contractor
relationship between FORVIS and FORVIS' personnel.
We reserve the right to suspend or terminate Our work for this
engagement or any other engagement for nonpayment of fees.
If Our work is suspended or terminated, You agree that We will
not be responsible for Your failure to meet governmental and
other deadlines, for any penalties or interest that may be
assessed against You resulting from Your failure to meet such
deadlines, and for any other damages (including but not limited
to consequential, indirect, lost profits, or punitive damages)
incurred as a result of the suspension or termination of Our
services.
Our fees may increase if Our duties or responsibilities are
increased by rulemaking of any regulatory body or any
additional new accounting or auditing standards. Our
engagement fees do not include any time for post -engagement
consultation with Your personnel or third parties, consent
letters and related procedures for the use of Our reports in
offering documents, inquiries from regulators, or testimony or
deposition regarding any subpoena. Charges for such services
will be billed separately.
3. Billing Records. If these services are determined to be within
the scope and authority of Section 1861(v)(1)(I) of the Social
Security Act, We agree to make available to the Secretary of
Health and Human Services, or to the U.S. Comptroller
General, or any of their duly authorized representatives, such
of Our books, documents, and records that are necessary to
certify the nature and extent of Our services, until the expiration
of four (4) years after the furnishing of these services. This
contract allows access to contracts of a similar nature between
subcontractors and related organizations of the subcontractor,
and to their books, documents, and records.
Rock Prairie Management District No. 2
May 9, 2024
Page 7
FORVIS, LLP Terms and Conditions Addendum
4. Termination. Either party may terminate these services in
good faith at any time for any reason, including Your failure to
comply with the terms of Our contract or as We determine
professional standards require. Both parties must agree, in
writing, to any future modifications or extensions. If services are
terminated, You agree to pay FORVIS for time expended to
date. In addition, You will be billed costs and fees for services
from other professionals, if any, as well as an administrative fee
of five (5) percent to cover certain technology and
administrative costs associated with Our services. Unless
terminated sooner in accordance with its terms, this
engagement shall terminate upon the completion of FORVIS'
services hereunder.
DISPUTES & DISCLAIMERS
5. Mediation. Any dispute arising out of or related to this
engagement will, prior to resorting to litigation, be submitted for
nonbinding mediation upon written request by either party. Both
parties agree to try in good faith to settle the dispute in
mediation. The mediator will be selected by agreement of the
parties. The mediation proceeding shall be confidential. Each
party will bear its own costs in the mediation, but the fees and
expenses of the mediator will be shared equally.
6. Indemnification. Unless disallowed by law or applicable
professional standards, You agree to hold FORVIS harmless
from any and all claims which arise from knowing
misrepresentations to FORVIS, or the intentional withholding or
concealment of information from FORVIS by Your
management or any partner, principal, shareholder, officer,
director, member, employee, agent, or assign of Yours. To the
extent allowed by law, but without any requirement that You
establish or maintain a separate interest and sinking fund
therefore, You also agree to indemnify FORVIS for any claims
made against FORVIS by third parties, which arise from any
wrongful actions of Your management or any partner, principal,
shareholder, officer, director, member, employee, agent, or
assign of Yours. The provisions of this paragraph shall apply
regardless of the nature of the claim.
7. Statute of Limitations. [Deleted]
8. Limitation of Liability. You agree that FORVIS' liability, if any,
arising out of or related to this contract and the services
provided hereunder, shall be limited to the amount of the fees
paid by You for services rendered under this contract. This
limitation shall not apply to the extent it is finally, judicially
determined that the liability resulted from the gross negligence
or intentional or willful misconduct of FORVIS or if enforcement
of this provision is disallowed by applicable law or professional
standards.
9. Waiver of Certain Damages. Except with respect to claims of
gross negligence or intentional or willful misconduct, or a
breach of confidentiality, in no event shall FORVIS be liable to
You or a third party for any indirect, special, consequential,
punitive, or exemplary damages, including but not limited to lost
profits, loss of revenue, interruption, loss of use, damage to
goodwill or reputation, regardless of whether You were advised
of the possibility of such damages, regardless of whether such
o,
damages were reasonably foreseeable, and regardless of
whether such damages arise under a theory of contract, tort,
strict liability, or otherwise.
10. Choice of Law. You acknowledge and agree that any dispute
arising out of or related to this contract shall be governed by the
laws of the State of Texas, without regard to its conflict of laws
principles.
11. WAIVER OF JURY TRIAL. THE PARTIES HEREBY AGREE
NOT TO ELECT A TRIAL BY JURY OF ANY ISSUE TRIABLE
OF RIGHT BY JURY, AND WAIVE ANY RIGHT TO TRIAL BY
JURY FULLY TO THE EXTENT THAT ANY SUCH RIGHT
SHALL NOW OR HEREAFTER EXIST WITH REGARD TO
THIS AGREEMENT, OR ANY CLAIM, COUNTERCLAIM, OR
OTHER ACTION ARISING IN CONNECTION THEREWITH.
THIS WAIVER OF RIGHT TO TRIAL BY JURY IS GIVEN
KNOWINGLY AND VOLUNTARILY BY THE PARTIES, AND
IS INTENDED TO ENCOMPASS INDIVIDUALLY EACH
INSTANCE AND EACH ISSUE AS TO WHICH THE RIGHT
TO A TRIAL BY JURY WOULD OTHERWISE ACCRUE.
12. Severability. In the event that any term or provision of this
agreement shall be held to be invalid, void, or unenforceable,
then the remainder of this agreement shall not be affected, and
each such term and provision of this agreement shall be valid
and enforceable to the fullest extent permitted by law.
13. Assignment. You acknowledge and agree that the terms and
conditions of this contract shall be binding upon and inure to
the parties' successors and assigns, subject to applicable laws
and regulations.
14. Disclaimer of Legal or Investment Advice. Our services do
not constitute legal or investment advice.
RECORDS, WORKPAPERS, DELIVERABLES, &
PROPRIETARY INFORMATION
15. Maintenance of Records. All audit and/or agreed -upon
procedure reports generated by Us hereunder shall be Your
property upon finalization of same. We acknowledge that the
requirements of Chapter 552, Texas Government Code, as
amended (the "Public Information Act"), and Chapters 201-205,
Texas Local Government Code, as amended (the "Local
Government Records Act," and together with the Public
Information Act, the "Acts"), each apply to all public information,
as defined by the Public Information Act, and all local
government records, as defined by the Local Government
Records Act, related to the relationship between the You and
Us, and to any work carried out thereunder. We covenant that
We will comply with all requirements of the Acts, Your Record
Management Program, and all applicable rules, regulations,
policies, and retention schedules adopted thereunder.
You agree to assume full responsibility for maintaining Your
original data and records and that FORVIS has no
responsibility to maintain this information. You agree You will
not rely on FORVIS to provide hosting, electronic security, or
backup services, e.g., business continuity or disaster recovery
services, to You unless separately engaged to do so. You
understand that Your access to data, records, and information
from FORVIS' servers, i.e., FORVIS portals used to exchange
Rock Prairie Management District No. 2
May 9, 2024
Page 8
information, can be terminated at any time and You will not rely
on using this to host Your data and records.
16. FORVIS Workpapers. Our workpapers and documentation
(except final audit and/or agreed -upon procedure reports)
retained in any form of media for this engagement are the
property of FORVIS. We can be compelled to provide
information under legal process. In addition, We may be
requested by regulatory or enforcement bodies (including any
State Board) to make certain workpapers available to them
pursuant to authority granted by law or regulation. Unless We
are prohibited from doing so by law or regulation, FORVIS will
inform You of any such legal process or request. You agree We
have no legal responsibility to You in the event We determine
We are obligated to provide such documents or information.
We will cooperate with You in responding to any subpoena
where FORVIS is not a party and will provide You with a fee
estimate based on the estimated time required to comply. You
agree to compensate FORVIS for the time expended complying
with the subpoena or other legal process based on the
agreed -upon estimates.
17. Subpoenas or Other Legal Process. In the event FORVIS is
required to respond to any such subpoena, court order, or any
government regulatory inquiry or other legal process relating to
You or Your management for the production of documents
and/or testimony relative to information We obtained or
prepared incident to this or any other engagement in a matter
in which FORVIS is not a party, You shall compensate FORVIS
for all time We expend in connection with such response at
normal and customary hourly rates and to reimburse Us for all
out-of-pocket expenses incurred in regard to such response.
18. Use of Deliverables and Drafts. You agree You will not modify
any deliverables or drafts prepared by Us for distribution to third
parties. You also understand that We may on occasion send
You documents marked as draft and understand that those are
for Your review purpose only, should not be distributed in any
way, and should be destroyed as soon as possible. Draft
documents are subject to potentially material changes until
such time as they are marked final, and We shall not be liable
to You in Your use of such draft documents.
Our report on any financial statements must be associated only
with the financial statements that were the subject of Our
engagement. You may make copies of Our report, but only if
the entire financial statements (exactly as attached to Our
report, including related footnotes) and any supplementary
information, as appropriate, are reproduced and distributed
with Our report.
19. Proprietary Information. You acknowledge that proprietary
information, documents, materials, management techniques,
and other intellectual property are a material source of the
services We perform and were developed prior to Our
association with You. Any new forms, software, documents, or
intellectual property We develop during this engagement for
Your use (except final audit and/or agreed -upon procedure
reports) shall belong to Us, and You shall have the limited right
to use them solely within Your business. All reports, templates,
manuals, forms, checklists, questionnaires, letters,
agreements, and other documents which We make available to
You are confidential and proprietary to Us. This provision will
apply to all materials whether in digital, "hard copy" format, or
other medium.
REGULATORY
20. U.S. Securities and Exchange Commission ("SEC") and
other Regulatory Bodies. Where We are providing services
either for (a) an entity that is registered with the SEC, (b) an
affiliate of such registrant, or (c) an entity or affiliate that is
subject to rules, regulations, or standards beyond those of the
American Institute of Certified Public Accountants ("AICPA"),
any term of this contract that would be prohibited by or impair
Our independence under applicable law or regulation shall not
apply to the extent necessary only to avoid such prohibition or
impairment.
21. Offering Document. You may wish to include Our report(s) on
financial statements in an exempt offering document. You
agree that any report, including any auditor's report, or
reference to Our firm, will not be included in any such offering
document without notifying Us. Any agreement to perform work
in connection with an exempt offering document, including
providing agreement for the use of the auditor's report in the
exempt offering document, will be a separate engagement.
Any exempt offering document issued by You with which We
are not involved will clearly indicate that We are not involved by
including a disclosure such as, "FORVIS, LLP, our independent
auditor, has not been engaged to perform and has not
performed, since the date of its report included herein, any
procedures on the financial statements addressed in that
report. FORVIS, LLP also has not performed any procedures
relating to this offering document."
22. FORVIS Not a Municipal Advisor. FORVIS is not acting as
Your municipal advisor under Section 15B of the Securities
Exchange Act of 1934, as amended. As such, FORVIS is not
recommending any action to You and does not owe You a
fiduciary duty with respect to any information or
communications regarding municipal financial products or the
issuance of municipal securities. You should discuss such
matters with internal or external advisors and experts You
deem appropriate before acting on any such information or
material provided by FORVIS.
23. FORVIS Not a Fiduciary. In providing Our attest services, We
are required by law and our professional standards to maintain
our independence from You. We take this mandate very
seriously and thus guard against impermissible relationships
which may impair the very independence which You and the
users of Our report require. As such, You should not place upon
Us special confidence that in the performance of Our attest
services We will act solely in Your interest. Therefore, You
acknowledge and agree We are not in a fiduciary relationship
with You and We have no fiduciary responsibilities to You in the
performance of Our services described herein.
TECHNOLOGY
24. Electronic Sites. In the event You place Our report(s),
including any reports on Your financial statements, along with
other information, such as a report by management or those
Rock Prairie Management District No. 2
May 9, 2024
Page 9
charged with governance on operations, financial summaries
or highlights, financial ratios, etc., on an electronic site, You
agree to notify Us. You recognize that We have no
responsibility to review information contained in electronic
sites.
25. Electronic Signatures and Counterparts. This contract and
other documents to be delivered pursuant to this contract may
be executed in one or more counterparts, each of which will be
deemed to be an original copy and all of which, when taken
together, will be deemed to constitute one and the same
agreement or document, and will be effective when
counterparts have been signed by each of the parties and
delivered to the other parties. Each party agrees that the
electronic signatures, whether digital or encrypted, of the
parties included in this contract are intended to authenticate
this writing and to have the same force and effect as manual
signatures. Delivery of a copy of this contract or any other
document contemplated hereby, bearing an original manual or
electronic signature by facsimile transmission (including a
facsimile delivered via the internet), by electronic mail in
"portable document format" (".pdf') or similar format intended
to preserve the original graphic and pictorial appearance of a
document, or through the use of electronic signature software,
will have the same effect as physical delivery of the paper
document bearing an original signature.
26. Electronic Data Communication and Storage. In the interest
of facilitating Our services to You, We may send data over the
internet, temporarily store electronic data via computer
software applications hosted remotely on the internet, or utilize
cloud -based storage. Your confidential electronic data may be
transmitted or stored using these methods. In using these data
communication and storage methods, We employ measures
designed to maintain data security. We use reasonable efforts
to keep such communications and electronic data secure in
accordance with Our obligations under applicable laws,
regulations, and professional standards.
You recognize and accept that We have no control over the
unauthorized interception or breach of any communications or
electronic data once it has been transmitted or if it has been
subject to unauthorized access while stored, notwithstanding
all reasonable security measures employed by Us. You
consent to Our use of these electronic devices and applications
during this engagement.
OTHER MATTERS
27. Cooperation. You agree to cooperate with FORVIS in the
performance of FORVIS' services to You, including the
provision to FORVIS of reasonable facilities and timely access
to Your data, information, and personnel. You shall be
responsible for the performance of Your employees and
agents.
28. Third -Party Service Providers. FORVIS may from time to
time utilize third -party service providers, including but not
limited to domestic software processors or legal counsel, or
disclose confidential information about You to third -party
service providers in serving Your account. FORVIS maintains,
however, internal policies, procedures, and safeguards to
protect the confidentiality and security of Your information. In
addition, FORVIS will secure confidentiality agreements with all
service providers to maintain the confidentiality of Your
information. If We are unable to secure an appropriate
confidentiality agreement, You will be asked to consent prior to
FORVIS sharing Your confidential information with the
third -party service provider.
29. Independent Contractor. When providing services to You, We
will be functioning as an independent contractor; and in no
event will We or any of Our employees be an officer of You, nor
will Our relationship be that of joint venturers, partners,
employer and employee, principal and agent, or any similar
relationship giving rise to a fiduciary duty to You. Decisions
regarding management of Your business remain the
responsibility of Your personnel at all times. Neither You nor
FORVIS shall act or represent itself, directly or by implication,
as an agent of the other or in any manner assume or create any
obligation on behalf of, or in the name of, the other.
30. Use of FORVIS Name. Any time You intend to reference
FORVIS' firm name in any manner in any published materials,
other than in connection with Our audit report or other
deliverables, You agree to provide Us with draft materials for
review and approval before publishing or posting such
information.
31. Praxity. FORVIS is an independent accounting firm allowed to
use the name "Praxity" in relation to its practice. FORVIS is not
connected, however, by ownership with any other firm using the
name "Praxity." FORVIS will be solely responsible for all work
carried out on Your behalf. In deciding to engage FORVIS, You
acknowledge that We have not represented to You that any
other firm using the name "Praxity" will in any way be
responsible for Our work.
32. Entire Agreement. The contract, including this Terms and
Conditions Addendum and any other attachments or addenda,
encompasses the entire agreement between You and FORVIS
and supersedes all previous understandings and agreements
between the parties, whether oral or written. Any modification
to the terms of this contract must be made in writing and signed
by both You and FORVIS.
33. Force Majeure. We shall not be held responsible for any failure
to fulfill Our obligations if such failure was caused by
circumstances beyond Our control, including, without limitation,
fire or other casualty, act of God, act of terrorism, strike or labor
dispute, war or other violence, explosion, flood or other natural
catastrophe, epidemic or pandemic, or any law, order, or
requirement of any governmental agency or authority affecting
either party, including without limitation orders incident to any
such epidemic or pandemic, lockdown orders, stay-at-home
orders, and curfews.
34. Representations. (a) As required by Chapter2271, Texas
Government Code, We represent that We, including any wholly
owned subsidiary, majority -owned subsidiary, parent company,
or affiliate of Us, do not boycott Israel and will not boycott Israel
through the term of this engagement. The term "boycott Israel"
in this paragraph has the meaning assigned to such term in
Section 808.001 of the Texas Government Code, as amended.
Rock Prairie Management District No. 2
May 9, 2024
Page 10
(b) Pursuant to Chapter 2252, Texas Government Code, We
represent and certify that, at the time of execution of this
contract, neither We, nor any wholly owned subsidiary,
majority -owned subsidiary, parent company, or affiliate of the
same is a company listed by the Texas Comptroller of Public
Accounts under Sections 2270.0201 or 2252.153 of the Texas
Government Code.
(c) To the extent the engagement to which this Terms and
Conditions Addendum is attached has a value of $100,000 or
more, pursuant to 2276, as amended, We hereby verify that
We, including a wholly owned subsidiary, majority -owned
subsidiary, parent company, or affiliate of Us, does not boycott
energy companies, and will not boycott energy companies
during the term of this Agreement. As used in the foregoing
verification, "boycott energy companies" shall have the
meaning assigned to the term "boycott energy company" in
Section 809.001, Texas Government Code.
(d) To the extent the engagement to which this Terms and
Conditions Addendum is attached has a value of $100,000 or
more, pursuant to Section 2274.002, Texas Government Code,
as amended, We hereby verify that We, including a wholly
owned subsidiary, majority -owned subsidiary, parent company
or affiliate of Us: (i) do not have a practice, policy, guidance or
directive that discriminates against a firearm entity or firearm
trade association, and (ii) will not discriminate against a firearm
entity or firearm trade association during the term of the
Agreement. As used in the foregoing verifications, "discriminate
against a firearm entity or trade association" shall have the
meaning assigned to such term in Section 2274.001(3), Texas
Government Code, as amended.
CERTIFICATE OF INTERESTED PARTIES
Complete Nos. 1- 4 and 6 if there are interested parties.
Complete Nos. 1, 2, 3, 5, and 6 if there are no interested parties.
1 Name of business entity filing form, and the city, state and country of the business entity's place
of business.
FORVIS, LLP
Houston, TX United States
2 Name of governmental entity or state agency that is a party to the contract for which the form is
being filed.
Rock Prairie Management District No. 2
3 Provide the identification number used by the governmental entity or state agency to track or identify
description of the services, goods, or other property to be provided under the contract.
05092024
Audit of the District's financial statements for the fiscal year ended May 31, 2024
4
Cole, Abe
Graham, Frank
Snow, Matt
Watson , Tom
FORM 1295
1 of 1
OFFICE USE ONLY
CERTIFICATION OF FILING
Certificate Number:
2024-1156135
Date Filed:
05/02/2024
Date Acknowledged:
06/12/2024
the contract, and provide a
Name of Interested Party City, State, Country (place of business)
5 Check only if there is NO Interested Party.
6 UNSWORN DECLARATION
My name is
My address is
Springfield, MO United States
Charlotte, NC United States
Charlotte, NC United States
Dallas, TX United States
, and my date of birth is
(street) (city) (state)
I declare under penalty of perjury that the foregoing is true and correct.
Executed in County. State of , on the day of
Nature of interest
(check applicable)
Controlling Intermediary
(zip code) (country)
, 20 .
(month) (year)
Signature of authorized agent of contracting business entity
(Declarant)
Forms provided by Texas Ethics Commission www.ethics.state.tx.us
Version V3.5.1.5b35d027
CERTIFICATE OF INTERESTED PARTIES
Complete Nos. 1- 4 and 6 if there are interested parties.
Complete Nos. 1, 2, 3, 5, and 6 if there are no interested parties.
1 Name of business entity filing form, and the city, state and country of the business entity's place
of business.
FORVIS, LLP
Houston, TX United States
2 Name of governmental entity or state agency that is a party to the contract for which the form is
being filed.
Rock Prairie Management District No. 2
FORM 1295
1 of 1
OFFICE USE ONLY
CERTIFICATION OF FILING
Certificate Number:
2024-1156135
Date Filed:
05/02/2024
Date Acknowledged:
3 Provide the identification number used by the governmental entity or state agency to track or identify the contract, and provide a
description of the services, goods, or other property to be provided under the contract.
05092024
Audit of the District's financial statements for the fiscal year ended May 31, 2024
4
Cole, Abe
Graham, Frank
Snow, Matt
Watson , Tom
Name of Interested Party City, State, Country (place of business)
5 Check only if there is NO Interested Party.
6 UNSWORN DECLARATION
My name is BRIAN K. KRUEGER
My address is 2700 POST OAK BLVD., SUITE 1500
(street)
declare under penalty of perjury that the foregoing is true and correct.
Executed in HARRIS
Nature of interest
(check applicable)
Controlling Intermediary
Springfield, MO United States X
Charlotte, NC United States X
Charlotte, NC United States X
Dallas, TX United States X
and my date of birth is
04/11/67
HOUSTON TX 77056 USA
County, State of
(city) (state) (zip code) (country)
TEXAS . on the 9th day of MAY , 20 24
(month) (year)
$rtaw i(. t rt 4e-r
Signature of authorized agent of contracting business entity
(Declarant)
Forms provided by Texas Ethics Commission
www.ethics.state.tx.us Version V3.5.1.5b35d027
EXHIBIT "B"
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MUNICIPAL ACCOUNTS
CONSULTING, L.P.
Bookkeeper's Report I May 9, 2024
Rock Prairie Management
District No. 2
WEBSITE
www.municipalaccounts.com
ADDRESS
611 Longmire Rd
Conroe, Texas 77304
CONTACT
Phone: 936.756.1644
Fax: 936.756.1844
THIS PAGE INTENTIONALLY LEFT BLANK
1.9
Monthly Financial Summary - General Operating Fund
Rock Prairie MD No. 2 - GOF
(4)
Account Balance Summary
Balance as of 04/12/2024 $131,988
Receipts 26,229
Disbursements (43,253)
Balance as of 05/09/2024 $114,964
April 2024
Revenues
Actual Budget
$10,229 $5,554
Expenditures
Actual Budget
$20,453 $18,135
Over/(Under)
$4,675
Over/(Under)
$2,318
Overall Revenues & Expenditures
By Month (Year to Date)
Current Year Revenues --•-- Prior Year Revenues
--� Current Year Expenditures --•-- Prior Year Expenditures
$200K
$150K
$100K
$50K
$0K
Jul Sep Nov Jan Mar May
Jun Aug Oct Dec Feb Apr
June 2023 - April 2024 (Year to Date)
Revenues
Actual Budget
$356,060 $236,060
Expenditures
Actual Budget
$212,281 $215,553
Operating Fund Reserve Coverage Ratio (In Months)
10
8
6
4
2
0 0.0 0.0 0.0 111111
May 23 Jun 23 Jul 23 Aug 23 Sep 23 Oct 23 Nov 23 Dec 23 Jan 24 Feb 24 Mar 24 Apr 24
90
Over/(Under)
$120,000
Over/(Under)
($3,272)
8.8
1.8
2 General Operating Fund
Cash Flow Report - Checking Account
Rock Prairie MD No. 2 - GOF
Number
Balance as of 04/12/2024
Receipts
Name
Maintenance Tax Collections
Transfer from Investments
Total Receipts
Disbursements
2141
2143
2144
2145
2146
2147
2148
2149
2150
Svc Chg
Wire
Greener Images
B&A Municipal Tax Service
B&A Municipal Tax Service
Forvis
Greener Images
Municipal Accounts & Consulting, LP
Municipal Accounts & Consulting, LP
Schwartz, Page & Harding, L.L.P.
Greener Images
Central Bank
Attorney General of Texas
Total Disbursements
Balance as of 05/09/2024
Memo
Maintenance & Repairs - Irrigation Repair
SB2 Compliance
Series 2024 Road - Bond Issuance
SB 625 Compliance
Mowing & Repairs
Bookkeeping Fees
Series 2024 Road - Bookkeeping Fees
Legal Fees
Mowing & Repairs
Service Charge
Series 2024 Road -Bond Issuance
Amount Balance
$3,987.85
9,868.45
16,000.00
(2,226.44)
(250.00)
(1,200.00)
(600.00)
(6,930.00)
(1,500.59)
(4,000.00)
(8,905.74)
0.00
(40.00)
(1,600.00)
$25,868.45
($27,252.77)
$2,603.53
CENTRAL BANK - CHECKING - #XXXX6508 3 General Operating Fund
Actual vs. Budget Comparison
Rock Prairie MD No. 2 - GOF
Revenues
Property Tax Revenue
14301 Maintenance Tax Collections
Total Property Tax Revenue
April 2024 June 2023 - April 2024
Over/ Over/ Annual
Actual Budget (Under) Actual Budget (Under) Budget
9,868 5,554 4,314
9,868 5,554 4,314
Interest Revenue
14802 Interest Earned on Temp. Invest 361 0 361
Total Interest Revenue 361 0 361
225,358 221,044
225,358 221,044
361
361
4,314 221,044
4,314 221,044
0 361
0 361
0
0
Developer Advance
14901 Developer Advance 0 0 0 110,000 15,016 94,984 15,016
Total Developer Advance 0 0 0 110,000 15,016 94,984 15,016
Other Revenue
15801 Miscellaneous Income 0 0 0 9 0 9 0
Total Other Revenue 0 0 0 9 0 9 0
Total Revenues 10,229 5,554 4,675 335,727 236,060 99,667 236,060
Expenditures
Water Service
16105 Maintenance & Repairs - Water 2,226 0 2,226 19,242 0 19,242 0
Total Water Service 2,226 0 2,226 19,242 0 19,242 0
Parks & Recreation Service
16603 Mowing - Parks 6,930 6,330 600 65,370 66,430 (1,060) 75,000
Total Parks & Recreation Service 6,930 6,330 600 65,370 66,430 (1,060) 75,000
Administrative Service
16703 Legal Fees 8,694 5,000 3,694 53,232 55,000 (1,768) 60,000
16705 Auditing Fees 0 0 0 13,700 13,500 200 13,500
16706 Engineering Fees 0 3,083 (3,083) 16,576 33,917 (17,341) 37,000
16712 Bookkeeping Fees 1,474 3,042 (1,568) 25,931 33,458 (7,528) 36,500
16713 Legal Notices & Other Publ. 0 83 (83) 0 917 (917) 1,000
16714 Printing & Office Supplies 96 167 (70) 1,588 1,833 (245) 2,000
16715 Filing Fees 0 17 (17) 342 183 158 200
16716 Delivery Expense 0 13 (13) 93 138 (45) 150
16717 Postage 3 11 (8) 68 119 (51) 130
16718 Insurance & Surety Bond 0 0 0 3,068 3,068 0 3,200
16722 Bank Service Charge 40 40 0 280 440 (160) 480
16723 Travel Expense 119 100 19 961 1,100 (139) 1,200
16731 Arbitrage Analysis 0 0 0 1,800 0 1,800 0
16737 SB 2 Expenses 250 250 0 2,750 2,750 0 3,000
4 General Operating Fund
Actual vs. Budget Comparison
Rock Prairie M❑ No. 2 - GOF
April 2024 June 2023 - April 2024
Over/ Over/ Annual
Actual Budget (Under) Actual Budget (Under) Budget
Expenditures
Total Administrative Service 10,676 11,805 (1,129) 120,388 146,423 (26,035) 158,360
Other Expense
17802 Miscellaneous Expense 621 0 621 7,280 2,700 4,580 2,700
Total Other Expense 621 0 621 7,280 2,700 4,580 2,700
Total Expenditures 20,453 18,135 2,318 212,281 215,553 (3,272) 236,060
Total Revenues (Expenditures) (10,224) (12,581) 2,357 123,446 20,507 102,939 0
Other Revenues
Extra Ordinary Revenue
15902 Transfer From Capital Projects 0 0 0 20,333 0 20,333 0
Total Extra Ordinary Revenue 0 0 0 20,333 0 20,333 0
Total Other Revenues 0 0 0 20,333 0 20,333 0
Total Other Revenues (Expenditures) 0 0 0 20,333 0 20,333 0
Excess Revenues (Expenditures)
(10,224) (12,581) 2,357 143,779 20,507 123,272 0
1
General ❑perating Fund
Balance Sheet as of 04/30/2024
Rock Prairie MD No. 2 - GOF
q2)
Assets
Bank
11101 Cash in Bank
Total Bank
Investments
11201 Time Deposits
Total Investments
Receivables
11303 Maintenance Tax Receivable
Total Receivables
Interfund Receivables
11401 Due From Capital Projects
11403 Due From Tax Account
Total Interfund Receivables
Total Assets
Liabilities & Equity
Liabilities
Accounts Payable
12101 Accounts Payable
Total Accounts Payable
Deferrals
12502 Deferred Inflows Property Taxes
Total Deferrals
Total Liabilities
$9,990
$9,990
$128,361
$128,361
$3,175
$3,175
$16,840
(11,341)
$5,499
$147,025
$23,386
$23,386
$3,175
$3,175
$26,561
Equity
Unassigned Fund Balance
13101 Unassigned Fund Balance ($23,315)
Total Unassigned Fund Balance ($23,315)
Net Income $143,779
Total Equity $120,464
Total Liabilities & Equity $147,025
6 General Operating Fund
District Debt Summary as of 05/09/2024
Rock Prairie M❑ No. 2 - DSF
Total $ Authorized
$178.00M
Total $ Issued
$6.75M
Yrs to Mat Rating
26 AA
WATER, SEWER,
DRAINAGE
Authorized
$71.40M
Issued
N/A
$ Available To Issue
$71.40M
PARK/ROAD/OTHER REFUNDING
Authorized Authorized
$106.60M $178.00M
Issued Issued
$6.75M N/A
$ Available To Issue $ Available To Issue
$99.85M $178.00M
*Actual Outstanding' Refunding Bonds issued below may differ from the 'Issued' total above pursuant to Chapter 1207, Texas Government Code.
Outstanding Debt Breakdown
Series Issued
2023 - Road
2022 - Road
2021 - Road
Total
Original Bonds Issued Maturity Date
$1,750,000 2050
$2,500,000 2050
$2,500,000 2050
$6,750,000
Principal Outstanding
$1,750,000
$2,500,000
$2,370,000
$6,620,000
7
Dirii Abt sure
District wept Schedule V
Rock Prairie MO No. 2 - NSF
Paying Agent Series Principal Interest Total
Bank of New York 2023 - Road $0.00 $39,468.75 $39,468.75
Bank of New York 2022 - Road $60,000.00 $60,312.50 $120,312.50
Bank of New York 2021 - Road $65,000.00 $30,762.50 $95,762.50
Total Due 09/01/2024 $125,000.00 $130,543.75 $255,543.75
Paying Agent Series Principal IInterest Total
Bank of New York 2023 - Road $0.00 $39,468.75 $39,468.75
Bank of New York 2022 - Road $0.00 $58,212.50 $58,212.50
Bank of New York 2021 - Road $0.00 $30,275.00 $30,275.00
Total Due 03/01/2025 $0.00 $127,956.25 $127,956.25
A
District Debt Schedule
Investment Profile as of 05/09/2024 ra
r i i No. 2
General Operating Fund
Capital Projects Fund
Debt Service Fund
Other Funds
Funds Available to Invest Funds Available to Invest
$114,964
Funds Invested
$112,361
Percent Invested
98 %
Term
On Demand
$0
Funds Invested
$0
Percent Invested
0%
Money Market
5.38
Term
180 Days
270 Days
1 Yr
13 Mo
18 Mo
2 Yr
Funds Available to Invest Funds Available to Invest
$498,833
Funds Invested
$498,833
Percent Invested
100 %
Certificate of Deposit
*Rates are based on the most current quoted rates and are subject to change daily.
5.42 %
5.37 %
5.29
5.17 %
4.41 %
2.11 %
Investment Rates Over Time (By Month) I May 2023 - April 2024
5.60%
5.40%
5.20%
5.00%
4.80%
4.60%
MONEY MARKET CD-1 YEAR U.S. TREASURIES-1 Year
N/A
Funds Invested
N/A
Percent Invested
N/A
Term
180 Days
270 Days
1 Yr
13 Mo
18 Mo
2 Yr
U.S. Treasuries
5.37 %
5.37
5.11 %
N/A
5.11 %
4.80
2
May 23 Jun 23 Jul 23 Aug 23 Sep 23 Oct 23 Nov 23 Dec 23 Jan 24 Feb 24 Mar 24 Apr 24
Account Balance as of 05/09/2024
Rock Prairie MD No. 2. - investment Detail
FUND: General Operating
Financial Institution (Acct Number) Issue Date Maturity Date Interest Rate Account Balance Notes
Money Market Funds
TEXAS CLASS (XXXX0005) 03/06/2024 5.44 % 112,360.75
Checking Account(s)
CENTRAL BANK - CHECKING (XXXX6508)
Totals for General Operating Fund
FUND: Debt Service
Financial Institution (Acct Number)
Money Market Funds
TEXAS CLASS (XXXX0001)
Totals for Debt Service Fund
Grand Total for Rock Prairie MD No. 2 :
0.00 % 2,603.53 Checking Account
$114,964.28
Issue Date Maturity Date Interest Rate Account Balance Notes
04/06/2021 5.44 % 498,833.38 Road
$498,833.38
$613,797.66
14)
Account Balance
Num Name
21201 • Time Deposits
Bond
Wire Bank of New York Mellon Trust Co.
Wire Masterson Advisors, LLC
Wire McCall, Parkhurst & Horton
Wire Schwartz, Page & Harding, L.L.P.
Wire College Station Downtown Residential, LLC
Wire College Station Downtown Residential, LLC
Wire Rock Prairie MD No. 2 - DSF
Wire Rock Prairie MD No. 2 - GOF
Rock Prairie MD No.2 - CPF
Cash Flow - Bond Funding
As of May 16, 2024
Series 2024 Road
Series 2024 Road
Series 2024 Road
Series 2024 Road
Series 2024 Road
Series 2024 Road
Series 2024 Road
Series 2024 Road
General Operating
Memo
- Bond Proceeds
- Paying Agent Fees
- Financial Advisor Fees
- Disclosure Council
- Legal Fees
- Developer Reimbursement Interest
- Developer Reimbursement
- Debt Service Fund
Fund Reimbursement
Amount
1,552,319,00
-750.00
-35,568.13
-9,500.00
-50,439.66
-210,577.27
-1,127,483.08
- 71,925.00
- 16,840.00
29,235.86
11
MUN IC I PAL .ACCOUNTS
&% CONSULTING, L.P.
Rock Prairie Management
District No. 2
Quarterly Investment Inventory Report
Period Ending February 29, 2024
BOARD OF DIRECTORS
Rock Prairie Management
District No. 2
Attached is the Quarterly Investment Inventory Report for the
Period ending February 29, 2024.
This report and the District's investment portfolio are in compliance with the
investment strategies expressed in the Districts's investment policy, and the
Public Funds Investment Act.
I, hereby certify that, pursuant to Senate Bill 253 and in connection with the
preparation of the investment report, I have reviewed the divestment lists
prepared and maintained by the Texas Comptroller of Public Accounts, and the
District does not own direct or indirect holdings in any companies identified on such lists.
Mark M. Burton
(Investment Officer)
Ghia Lewis
(Investment Officer)
COMPLIANCE TRAINING
HB 675 states the Investment Officer must attend at least one training seminar for (6) six hours
Within twelve months of taking office and requires at least (4) four hours training within each (2)
two year period thereafter.
INVESTMENT OFFICERS
Mark M. Burton
Ghia Lewis
611 Longmire Rd • • Conroe, Texas 77304 • Phone: 936.756.1644 • Fax: 936.756.1844
CURRENT TRAINING
November 27, 2015 (Texpool Academy 10 Hours)
December 26, 2017 (Texpool Academy 10 Hours)
January 9, 2020 (Tex -Pool Academy 12 Hours)
December 31, 2021 (Texpool Academy 10 Hours)
December 16, 2023 (Texpool Academy 10 Hours)
November 5, 2015 (Texpool Academy 10 Hours)
November 6, 2017 (Texpool Academy 10 Hours)
November 5, 2019 (Texpool Academy 10 Hours)
December 28, 2021 (Texpool Academy 10 hours)
December 26, 2023 (Texpool Academy 10 Hours)
Rock Prairie Management District No. 2
Summary of Money Market Funds
12/01/2023 - 02/29/2024
Fund: Capital Projects
Financial Institution: TEXAS CLASS
Account Number: X00(0004 Date Opened: 05/15/2023 Current Interest Rate: 5.46%
Date Description Begin Balance Cash Added Cash Withdrawn Int. Earned End Balance
12/01/2023 1,767.19
12/31/2023 Interest 8.37
01/11/2024 Tr to GOF Chkg (1,775.56)
01/31/2024 Tr not processed 1,77556
01/31/2024 Interest 8.37
02/01/2024 Interest 0.27
02/08/2024 Tr to GOF Chkg (1,784.20)
Totals for AccountXXXX0004: $1,767.19 S1,775.56 ($3,559.76) $17.01
Totals for Capital Projects Fund: $1,767.19 51,775.5.E ($3,559.76) 517.01
Methods Used For Reporting Market Values
Certificates of Deposits: Face Value Plus Accrued Interesr
Secundes/Direct Goverment Obligations: Market Value Quoted by the Seller of the Senrnty and Confirmed in Wrirting
Public Fund Investment Pool/?,al Accounts: Balance = Book Value = Current Market
$0.00
$0.00
Rock Prairie Management District No. 2
Summary of Money Market Funds
12/01/2023 - 02/29/2024
Fund: Debt Service
Financial Institution: TEXAS CLASS
Account Number: XXXX0001 Date Opened: 04/06/2021 Current Interest Rate: 5.46%
Date Description Begin Balance Cash Added Cash Withdrawn Int. Earned End Balance
12/01/2023 253,296.31
12/31/2023 Interest 1,202.03
01/31/2024 Interest 1,196.79
02/21/2024 TAX TRANSFER 368,000.00
02/29/2024 BOND PAYMENT BONY (148,962.49)
02/29/2024 Interest 1,586.86
Totals for Account )000001: $253,296.31 S368,001.00 ($148,962.49) $3,985.68 $476,319.50
Totals for Debt Service Fund: $253,296.31 5368,000.00 ($148,962.49) $3,985.68 $476,31950
.a
Methods Used For Reporting Market Values
Certificates of Deposits: Face Value Plus _accrued Interest
Secunties/Direct Goverment Obligations: Market Value Quoted by the Seller of the Security .d Confirmed in Writeng
Public Fund Investment Pool/blb[ Accounts: Balance = Book Value = Current Market
Financial Institution
Fund: Operating
Rock Prairie Management District No. 2
Summary of Certificates of Deposit with Money Market
12/01/2023 - 02/29/2024
Investment Issue Maturity Beginning Principal From Principal From Principal Principal Ending Interest Beg. Acc. Interest Interest Interest Accrued
Number Date Date Balance Cash Investment Withdrawn Reinvested Balance Rate Interest Earned Reinvested Withdrawn Interest
Totals for Operating Fund:
0 00 0.00 0.00 0.00 0.00 0-00 N/A 0.00 0.00 0.00 0.00 $0.00
Beginning Balance: $0.00 Interest Earned: $0.00
Plus Principal From Cash: $0.00 Less Beg Accrued Interest: $0.00
Less Principal Withdrawn: $0.00 Plus End Accrued Interest: $0.00
Plus Interest Reinvested: $0.00 Fixed Interest Earned: $0.00
Fixed Balance: $0.00 MM Interest Earned: $0.00
MM Balance: $0.00 Total Interest Earned: $0.00
Total Balance: $0.00
Methods Used For Reporting Market Values
Certificates of Deposits: Face Value Plus Accrued Interest
Secunnrs/Direct Goverment Obligations: Market Value Quoted by the Seller of the Secunty and Confined in \Gritting
Public Fund Investmenr Pool/\bML\ccounts: Balance = Book Value = Current Market
Financial Institution
Fund: Capital Projects
Rock Prairie Management District No. 2
Summary of Certificates of Deposit with Money Market
12/01/2023 - 02/29/2024
Investment Issue Maturity Beginning Principal From Principal From Principal Principal Ending Interest Beg. Acc. Interest Interest Interest Accrued
Number Date Date Balance Cash Investment Withdrawn Reinvested Balance Rate Interest Earned Reinvested Withdrawn Interest
Totals for Capital Projects Fund:
0.00 0.00 0.00 0.00 0.00 0.00 N/A 0.00 0.00 0.00 0.00 $0.00
Beginning Balance: $0.00 Interest Earned: $0.00
Plus Principal From Cash: $0 00 Less Beg Accrued Interest: $0.00
Less Principal Withdrawn: $0.00 Plus End Accrued Interest: $0.00
Plus Interest Reinvested: $0.00 Fixed Interest Eamed: $0.00
Fixed Balance: $0.00 MM Interest Earned: $17.01
MM Balance: $0.00 Total Interest Earned: $17.01
Total Balance: $0.00
Methods Used For Reporting Market Values
Certificates of Deposits: Pace Value Plus Accrued Interest
Searnrles/Direct Goverment Obligations: Market Value Quoted by the Seller of the Seeunty and Confirmed in Writting
Public Fund Investment Pool/\fiij Accounts: balance = Book Value = Current Market
Financial Institution
Fund: Debt Service
Rock Prairie Management District No. 2
Summary of Certificates of Deposit with Money Market
12/01/2023 - 02/29/2024
Investment Issue Maturity Beginning Principal From Principal From Principal Principal Ending Interest Beg. Acc. Interest Interest Interest Accrued
Number Date Date Balance Cash Investment Withdrawn Reinvested Balance Rate Interest Earned Reinvested Withdrawn Interest
Totals for Debt Service Fund:
0.00 0.00 0.00 0.00 0.00 0.00 N/A 0.00 0.00 0.00 0.00 $0.00
Beginning Balance: $0.00 Interest Eamed: $0.00
Plus Principal From Cash: $0.00 Less Beg Accrued Interest: $0.00
Less Principal Withdrawn: $0.00 Plus End Accrued Interest: $0.00
Plus Interest Reinvested: $0.00 Fixed Interest Eamed: $0.00
Fixed Balance: $0.00 MM Interest Earned: $3,985.68
MM Balance: $476,319.50 Total Interest Eamed: $3,985.68
Total Balance: $476,31950
Totals for District:
0.00 0.00 0.00 0.00 0.00 0.00 N/A 0.00 0.00 0.00 0.00 $0.00
Methods Used For Reporting Market Values
Certificates of Deposits: Face Value Plus Accrued Interest
Searnnes/Duct Goverment Oblig000ns. \-Lt,ket Value Quoted by the Seller of the Secant• and Confirmed in \Vdtong
Public Fund Investment Pool/NMI Accounts: Balance = Book Value = Current Market
Proposed Budget
Rock Prairie MUD 2 - Fiscal Year Ending 5/31/25
Ten Month Twelve Months Approved
Actuals Annualized
06/23-03/24 FYE 05/24 2024 Budget
Proposed
2025 Budget
Revenues
14901 • Developer Advance
14301 • Maintenance Tax Collections
15801 . Miscellaneous Income
Total Revenues
Expenditures
16105 . Maintenance & Repairs - Water
16601 . Maintenance & Repairs - Lighting
16703 • Legal Fees
16705 • Auditing Fees
16706 • Engineering Fees
16712 • Bookkeeping Fees
16713 • Legal Notices & Other Publ.
16737 • SB 2 Expenses
16714 • Printing & Office Supplies
16715 • Filing Fees
16716 • Delivery Expense
16603 • Mowing - Parks
16717 • Postage
16718 • Insurance & Surety Bond
16723 • Travel Expense
16722 • Bank Fees
17802 • Miscellaneous Expense
16728 . Record Storage Fees
16731 . Arbitrage Analysis
110,000 110,000 15,016 74,842
215,490 215,490 221,044 220,228
9 9 0 0
$325,499 $325,499 $236,060 $295,070
17,016 51,047 0 35,000
0 0 0 25,000
44,538 53,446 60,000 60,000
13,700 13,700 13,500 15,000
16,576 28,416 37,000 37,000
24,457 29,348 36,500 32,000
0 0 1,000 1,000
2,500 2,500 3,000 2,600
1,492 1,790 2,000 2,000
342 342 200 350
93 112 150 120
58,440 61,100 75,000 75,100
65 78 130 100
3,068 3,068 3,200 3,200
842 1,010 1,200 1,100
240 288 480 300
6,660 1,546 2,700 2,700
0 0 0 650
1,800 1,800 0 1,850
18
Proposed Budget
Rock Prairie MUD 2 - Fiscal Year Ending 5/31/25
Ten Month Twelve Months Approved Proposed
Actuals Annualized
06/23-03/24 FYE 05/24 2024 Budget 2025 Budget
Total Expenditures
Other Revenues
$191,829 $249,592
$236,060 $295,070
15902 . Transfer from Capital Projects 20,333 20,333 0 0
Total Other Revenues $20,333 $20,333 $0 $0
Net Excess Revenues <Expenditures> $154,002 $96,239 $0 $0
19
EXHIBIT "C"
. F -
I ` -
- - _ - - _ = _ ■ �- -- •
•
•
•
- — •
• F
•
1
•
:_ - _ --- -■F� _�
-
-
-
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•
MUNICIPAL TAX SERVICE, LLC
Honesty I Efficiency I Transparency I Accountability I Continuity
A444
) 66A
ROCK PRAIRIE MANAGEMENT DISTRICT 2
FOR THE MONTH ENDING
APRIL 30, 2024
B & A MUNICIPAL TAX SERVICE, LLC
13333 NORTHWEST FREEWAY, STE 620
HOUSTON, TX 77040
MAIN 713-900-2680
TOLL FREE 1-888-598-7409
1
MUNICIPAL TAX SERVICE,LLC
ROCK PRAIRIE MANAGEMENT DISTRICT 2
FOR THE PERIOD ENDING 4/30/2024
RECEIVABLES SUMMARY
2023 Balance Forward Levy at 05/31/23 FYE
CAD Changes / Uncollectible
Outstanding Balance forward Prior Years (2022-2010) at 05/31/23 FYE
CAD Changes / Uncollectible
Total Levy to be collected
Collection prior months (all years)
2023 Taxes Collected net NSF & KR Refunds during current month
Taxes Collected for Prior Years net NSF & KR Refunds
Total Outstanding Balance
$0.00
$643,942.35
643, 942.35
$13,228.60
$111.28
13 339.88
657,282.22
($625,986.14)
($3,548.24)
$0.00
(629,534.38)
27,747.85
TAX ACCOUNT Beginning Balance — Tax Account 40,548.02
Income
Taxes Collected Current Year $3,548.24
Taxes Collected Prior Year $0.00
10% Rendition Penalty $0.00
Penalties & Interest $297.00
Collection Fee Paid $0.00
Overpayments $0.00
NSF or Reversals, Bank Charges $0.00
Other Fees & Court Costs, Etc $0.00
CCI Overpayment $0.00
Earned Interest $0.00
$3,845.24
Expenses
CK# Wire Rock Prairie Management District 2 - Road Debt Service
CK# 1278 Rock Prairie Management District 2 - Operating
CK# 1279 B&A Municipal Tax Service, LLC - Invoice MD2-221
CK# 1280 B&A Municipal Tax Service, LLC - Invoice MD2-222
44,393.26
$19,000.00
$1,277.37
$870.80
$789.34
$21,937.51
Ending Balance —Tax Account 22,455.75
B & A MUNICIPAL TAX SERVICE, LLC
13333 NORTHWEST FREEWAY, STE 620
HOUSTON, TX 77040
MAIN 713-900-2680
TOLL FREE 1-888-598-7409
2
1
MUNICIPAL TAX SERVICE,LLC
ROCK PRAIRIE MANAGEMENT DISTRICT 2
FOR THE PERIOD ENDING 4/30/2024
OUTSTANDING TAXES - YEAR TO DATE
TAX
YEAR
2023
2022
2021
2020
2019
2018
2017
BALANCE FORWARD
10/01/23
$640,404.39
$363,943.33
$216,956.04
$117,666.69
$73,299.93
$49,461.25
$19,962.78
CAD
SUPPLEMENTS &
CORRECTIONS
$3,537.96
($107.80)
$0.00
$0.00
$0.00
$0.00
$0.00
EXEMPTIONS & TAX RATES
TAX
YEAR
2023
2022
2021
2020
2019
2018
2017
HOMESTEAD
EXEMPTION
0.00%
0.00%
0.00%
0.00%
0.00%
0.00%
0.00%
DISTRICT VALUES
TAX
YEAR
2023
2022
2021
2020
2019
2018
2017
LAND &
IMPROVEMENTS
131,912,541
74,214,045
43,412,055
22,941,412
14,898,546
9,881,920
4,069,643
OVER 65 /
DISABLED
0
0
0
0
0
0
0
AG NET
8,296
8,296
8,675
7,123
14,370
28,690
27,010
UNCOLLECTIBLE
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
M & 0 RATE
0.18000
0.12000
0.17000
0.50000
0.50000
0.50000
0.50000
PERSONAL
PROPERTY
140,373
120,621
608,274
617,829
909,670
309,850
0
COLLECTIONS
$617,669.62
$362,360.42
$216,956.04
$117,666.69
$73,299.93
$49,461.25
$19,962.78
DEBT SERVICE
RATE
0.00000
0.00000
0.00000
0.00000
0.00000
0.00000
0.00000
EXEMPTIONS
3,272,725
1,575,865
637,793
33,002
1,162,600
328,210
104,096
OUTSTANDING
TAXES
$26,272.73
$1,475.12
$0.00
$0.00
$0.00
$0.00
$0.00
$27,747.85
ROAD BOND DEBT
RATE
0.32000
0.38000
0.33000
0.00000
0.00000
0.00000
0.00000
COLLECTIONS
PERCENTAGE
95.92%
99.59%
100.00%
100.00%
100.00%
100.00%
100.00%
TOTAL RATE
0.50000
0.50000
0.50000
0.50000
0.50000
0.50000
0.50000
TOTAL VALUE SR KR
128,788,485 34 34
72,767,097 57 57
43,391,211 85 85
23,533,362 94 94
14,659,986 107 107
9,892,250 108 108
3,992,557 105 105
B & A MUNICIPAL TAX SERVICE, LLC
13333 NORTHWEST FREEWAY, STE 620
HOUSTON, TX 77040
MAIN 713-900-2680
TOLL FREE 1-888-598-7409
3
i
MUNICIPAL TAX SERVICE,LLC
BEGINNING BALANCE
ROCK PRAIRIE MANAGEMENT DISTRICT 2
FOR THE PERIOD ENDING 4/30/2024
INCOME
10% Rendition Penalty
CAD Refund Excess Allotment
Collection Fee
Earned Interest
Overpayments
Penalty & Interest
Rollback Tax Collected
Taxes Collected
Total Income
PROFIT & LOSS
CURRENT MONTH
4/01/24 -4/30/24
49,442.71
0.00
0.00
0.00
0.00
0.00
297.00
0.00
3,548.24
3,845.24
FISCAL YEAR
6/01/23 - 4/30/24
46,650.66
0.00
467.00
1,616.50
0.00
12,708.16
3,593.12
0.00
632,262.41
650,647.19
EXPENSES
Audit/Records 0.00 175.00
Bank Charges 0.00 0.00
Bond Premium 0.00 50.00
CAD Fees 0.00 6.047,50
Certificate of Value 0.00 175.00
Copies 47.20 788.00
Correction Roll Refunds 110.34 2,728.03
Correction Roll Rendition Refunds 0.00 0.00
Continuing Disclosure 0.00 0.00
Court Affidavits 0.00 0.00
Delinquent Tax Attorney Assistance 16.00 166.00
Delinquent Tax Attorney Fee 0.00 1,475.63
Estimate of Value 0.00 900.00
Financial Advisor Assistance 0.00 0.00
Unclaimed Property Report 0.00 0.00
Legal Notices 0.00 344.95
Mailing & Handling 4.92 248.34
Meeting Travel & Mileage 531.56 2,934.32
NSF, Reversals, Stop Pay 0.00 0.00
Overpayment Refund 0.00 12,703.91
Public Hearing 0.00 650.00
Records Retention 1.63 33.36
Research 0.00 0.00
Roll Update & Processing 0.00 750.00
Senate Bill 2 to CAD (5 Yr History) 0.00 0.00
Supplies 0.00 119.05
Tax Assessor Collector Fee - AB 870.80 9,257.50
Transfer to Rollback Collected 0.00 0.00
Transfer to Maintenance & Operating 7,312.24 225,358.00
Transfer to Road Debt Service 0.00 388,000.00
8,894.69 652,904.59
ENDING BALANCE 44.393.26 44,393.26
B & A MUNICIPAL TAX SERVICE, LLC
13333 NORTHWEST FREEWAY, STE 620
HOUSTON, TX 77040
MAIN 713-900-2680
TOLL FREE 1-888-598-7409
4
MUNICIPAL TAX SERVICE,LLC
ROCK PRAIRIE MANAGEMENT DISTRICT 2
FOR THE PERIOD ENDING 4/30/2024
1
October
November
December
January
February
March
April
May
June
July
August
September
20231
$3,548.24
2023
$8,387.10
$37,614.24
$51,270.06
$491,405.97
$7,256.46
$20,422.12
$3,548.24
YEAR TO YEARCOMPARISON
2022 % VARIANCE 1
1.29% $19,553.67 5.34% -4.05%
7.11 % ' $25,643.23 12.33% -5.22%
15.03% $50,710.36 26.17% -11.14%
91.00% $221,635.93 86.66% 4.34%
92.20% $10,057.86 90.07% . 2.13%
95.37% $5,972.86 91.71% 3.66%
95.92% $10,976.90 94.73% 1.19%
r
1
$5,944.85 96.36%
$3,564.60_ 97.34%
$863.97 97.42%
$5,043.07 98.80%
$2,281.84 99.43%
MONTHLY COLLECTIONS
20221 2021 1
$0.00 $0.00
B & A MUNICIPAL TAX SERVICE, LLC
13333 NORTHWEST FREEWAY, STE 620
HOUSTON, TX 77040
MAIN 713-900-2680
TOLL FREE 1-888-598-7409
5
\
t.
MUNICIPAL TAX SERVICE,LLC
ROCK PRAIRIE MGT DIST NO. 2
FOR THE PERIOD ENDING 04/24/2024
PLEDGED SECURITIES REPORT
SECURITES PLEDGED AT 105% OVER FDIC INSURED $250,000
COLLATERAL SECURITY AGREEMENT ON FILE : YES
TAX BANK ACCOUNT HELD AT: WELLS FARGO / BANK OF NEW YORK MELLON
COLLATERAL SECURITY REQUIRED:
TYPE OF PLEDGED INVESTMENT:
IN COMPLIANCE W/ DISTRICT INVESTMENT POLICY: YES
B A MUNICIPAL TAX SERVICE, LLC
13333 NORTHWEST FREEWAY SUITE 620
HOUSTON, TX 77040
MAIN 713-900-2680
FAX 713-900-2685
PS
STATE OF TEXAS §
COUNTY OF BRAZOS §
Avik Bonnerjee, being duly sworn, says that he is the Tax Assessor -Collector for the above
named District and the foregoing contains a true and correct report accounting for all taxes
collected for said District during the month therein stated.
Avik Bonnerjee, RTA
SWORN TO AND SUBSCRIBED BEFORE ME, this 1st day of May 2024..
I+ :',:Fk REBECCA BREWER
My Notary ID # 1258819
Expires March 1, 2028
10Q_ 0Q64 1511-"m-
Rebecca Brewer
Notary Public, State of Texas
Notary ID #1258819
My Commission Expires March 1, 2028
.i :` *. br.Y::;
f! _ r to .,
TRANSFER OF FUNDS FROM:
WELLS FARGO: ROCK PRAIRIE MANAGEMENT DISTRICT 2 -
TAX ACCOUNT
$19,000.00
TRANSFER FUNDS TO:
ROCK PRAIRIE MANAGEMENT DISTRICT 1 -
ROAD DEBT SERVICE
CHECK # Wire Transfer
DATE: May , 2024
MUNICIPAL TAX SERVICE,LLC
TAX YEAR M & O RATE
2023 0.180000
2022 0.120000
2021 0.170000
2020 0.500000
2019 0_500000
2018 _ 0_500000�
2017 _ 0.500000
ROCK PRAIRIE MANAGEMENT DISTRICT 2
FOR THE PERIOD ENDING 4/30/2024
PERCENTAGE
36.00%
24.00%
34.00%
100%
100%
100%
100%
MAINTENANCE & OPERATING
COLLECTIONS
$3,548.24
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
DATE: 05/01/24
PAID CHECK # is q 8
PENALTIES &
INTEREST
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00 1
$0.00 I
LESS
CORRECTION
ROLLS LESS REVERSALS
$0.00 $0.00
$0.00 $0.00
$0.00 $0.00
$0.00 $0.00
$0.00 $0.00_
$0.00 $0.00
$0.00
$0.00
0.00
LESS
TRANSFER
$1,277.37
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.--
$0.00
$1,277.3r
B & A MUNICIPAL TAX SERVICE, LLC
13333 NORTHWEST FREEWAY, STE 505
HOUSTON, TX 77040
MAIN 713-900-2680
TOLL FREE 1-888-598-7409
1
MUNICIPAL TAX SERVICE, LLC
Bill To
Rock Prairie Management District No. 2
B&A Municipal Tax Service LLC
13333 Northwest Freeway
Suite 620
Houston TX 77040
Invoice
Date Invoice #
5/1/2024 MD2-221
Description Unit Count Rate Amount
Avik Bonnerjee, RTA - Tax Assessor Collector Fee May 824.90 824.90
2024
2023 Additional Unit Count Invoiced 2024 51 0.90 45.90
Thank you for your business.
Total $870.80
13333 Northwest Freeway, Suite 620 a Houston, TX 77040 w PH:713-900-2680 0 www.bamunitax.com
MUNICIPAL TAX SERVICE, LLC
Bill To
Rock Prairie Management District No. 2
B&A Municipal Tax Service LLC
13333 Northwest Freeway
Suite 620
Houston TX 77040
Invoice
Date Invoice #
5/1/2024 MD2-222
Description Unit Count Rate Amount
Copies
Postage, Mailing, and Handling (5)
Statement Mailing & Handling (B&A/DMR January -March
2024 1st Qtr 3308 Notices)
Roll Update & Processing (January -March 2024 Rolls)
Records Retention
Preparation of Delq. Atty. Electronic Files
Continuing Disclosures
Thank you for your business.
484
3
0.20
4.30
21.61
75.00
1.63
15.00
425.00
96.80
4.30
21.61
225.00
1.63
15.00
425.00
ITotal $789.34
Pei 6.o (-a+ e,l.1 PISD
13333 Northwest Freeway, Suite 620 • Houston, TX 77040 u PH:713-900-2680 ■ www.bamunitax.com
Jurisdiction: MD2
ROCK PRAIRIE MANAGEMENT DISTRICT NO. 2
Delinquent Tax Roll
As of 4/30/2024
Page 1
4/28/2024
1:19 PM
Account No/Name/Address
00090100040063
GEVA URI
2809 BROTHERS BLVD
COLLEGE STATION, TX 77845-5712
Year Stmt Date De1g Date Code
2023 10/17/2023 2/1/2024
00090100040294
LEE LOGAN
1851 HARRIS DR
COLLEGE STATION, TX 77845-7815
Year Stmt Date DeI9q Date Code
2023 10/17/2023 2/1/2024
41380010240030
PRIHODAABBEY NICOLE
1005 TOLEDO BEND DR
COLLEGE STATION, TX 77845-7833
Year Stmt Date ❑e�)� .. Date
2023 10/17/2023 2/1/2024
2022 10/3/2022 2/1/2023
Totals
41380010240090
HANDLEY ERIC & YIN-CHIEH LI
1017 TOLEDO BEND DR
COLLEGE STATION, TX 77845-7833
Cad No/Property Descr
000000402114 Acreage' 0.115000
A000901, THOMAS CARRUTHERS (ICL), TRACT 4.63,
0.115 ACRES
Taxes Penalties Payments
12.50 0.00 0.00
Over 65
Veteran
Installment Code
No
No
N
Due Apr. 2024 Due Mav, 2024 Due Jun, 2024
Del. P&I Due Del. P&I Due Del. P&I Due
1.38 13.88 1.62 14.12 1.88 14.38
000000440539 Acreage: 0 117800 Over65
A000901, THOMAS CARRUTHERS (ICL), TRACT 4 294, Veteran
0 1178 ACRES Installment Code
ROCK PRAIRIE RD
Taxes Penalties Payments
12.50 0.00 0.00
No
No
N
Due Apr, 2024 Due Mav, 2024 Due Jun. 2024
Del. P&I Due Del. P&1 Due Del. P&I Due
1.38 13.88 1.62 14.12 1.88 14.38
000000426355 Acreage: 0.101000 Over 65
MIDTOWN RESERVE PH 102, BLOCK 4, LOT 3, ACRES - Veteran
Installment Code
TOLEDO BEND DR
Code Taxes
1,680.54
1,475.12
3,155.66
Year Stmt Date Delg Date Code
2023 10/17/2023 2/1/2024
41380010310140
WESTHOFF WILLIAM JEFFREY
2820 S ADAMS ST
FORTH WORTH, TX 76110
Year Stmt Date Dejq Date
2023 10/17/2023 2/1/2024
41380010450060
NGUYEN JOSEPHINE N & STEVEN N
13907 WHITE OAK GLEN CT
CYPRESS, TX 77429
1,448.66 0.00
Penalties
0.00
0.00
0.00
Payments
0.00
0.00
0.00
Due Apr, 2024
Del. P&I Due
184.86 1,865.40
772.96 2,248.08
957.82 4,113.48
No
No
N
Due May, 2024 Due Jun, 2024
Del. P&I Due Del. P&I Due
218.47 1,899.01 252.08 1,932.62
790.65 2,265.78 808.36 2,283.48
1,009.13 4,164.79 1,060.44 4,216.10
000000426361 Acreage: 0.101000 Over 65
MIDTOWN RESERVE PH 102, BLOCK 4, LOT 9, ACRES • Veteran
Installment Code
TOLEDO BEND DR
Taxes Penalties Payments
0.00
No
No
N
Due Apr, 2024 Due May, 2024 Due Jun, 2024
Del. P&I Due Del. P&I Due Del. P&I Due
159.35 1,608.01 188.33 1,635.99 217.30 1,665.96
000000433625
MIDTOWN RESERVE PH 103, BLOCK 1, LOT 14
MCQUEENY DR
Over 65
Veteran
Installment Code
Due Apr, 2024
Code Taxes Penalties Payments Del. P&I Due
1,471.68 0.00 0,00 161.88 1,633.56
Year Stmt Date Deiq Date Code
2023 10/17/2023 2/1/2024
41380010460250
BARTA RANCHES LLC
803 DOUBLE MOUNTAIN RD
COLLEGE STATION, TX 77845-2721
Year Stmt Date Delg Date Code
2023 10/17/2023 2/1/2024
1,530.16 0.00
000000434035
MIDTOWN RESERVE PH 104, BLOCK 5, LOT 6
MINERAL WELLS LN
No
No
N
Due May. 2024 Due Jun. 2024
Del. P&I Due Del. P&I Due.
191.32 1,663.00 220.75 1,692.43
Over 65
Veteran
Installment Code
Due Apr, 2024
Taxes Penalties Payments Del. P&I Due
1,357.08 0.00 0.00 149.28 1,506.36
000000434055
MIDTOWN RESERVE PH 104, BLOCK 6, LOT 25
DOUBLE MOUNTAIN RD
No
No
N
Due May, 2024 Due Jun, 2024
Del. P&I • Due Del. P&1 Due
176.42 1,533.50 203.56 1,560.64
Over 65
Veteran
Installment Code
No
No
N
Due Apr, 2024 Due May. 2024 Due Jun, 2024
Taxes Penalties Payments Del. P&I Due Del. P&1 Due Del. P&1 Due
0.00 168.32 1,698.48 198.92 1,729.08 229.52 1,759.68
Report Prepared by B&A Municipal Tax
www.bamunitax com
Jurisdiction: MD2
ROCK PRAIRIE MANAGEMENT DISTRICT NO. 2 Page 2
Delinquent Tax Roll 4/28/2024
As of 4/30/2024 1:19 PM
Account No/Name/Address Cad No/Property Descr.
41380610460310 000000434061 Over 65 No
HOMESTAY PROPERTIES II LLC MIDTOWN RESERVE PH 104, BLOCK 6, LOT 31 Veteran No
15055 FAIRFIELD MEADOWS DR Installment Code N
CYPRESS, TX 77433-5394
Year Stmt Date Delp Date Code
2023 10/17/2023 2/1/2024
DOUBLE MOUNTAIN RD
Due Apr, 2024 Due Mav, 2024 Due Jun. 2024
Taxes Penalties Payments Del. P&I Due Del. P&I Due Del. P&I Due
1,493.93 0.00 0.00 164.33 1,658.26 194.21 1,688.14 224.09 1,718.02
41380010540490 000000435200 Over65 No
LAMPE MIREDU ANDREANA RODRIGUEZ & VICENTE J MIDTOWN RESERVE PH 105, BLOCK 4, LOT 49 Veteran No
1115 TOLEDO BEND DR Installment Code N
COLLEGE STATION, TX 77845
TOLEDO BEND DR
Due Apr. 2024 Due May. 2024 Due Jun. 2024
Year Stmt Date DeIg Date Code Taxes Penalties Payments Del. P&I Due Del. P&I Due Del. P&I Due
2023 10/17/2023 2/1/2024 1,373.86 0.00 0.00 151.12 1,524.98 178.60 1,552.46 206.08 1,579.94
41380010550150
KRUEGER BRUCE GALE
831 MINERAL WELLS LN
COLLEGE STATION, TX 77845-2167
000000435205
MIDTOWN RESERVE PH 105, BLOCK 5, LOT 15
MINERAL WELLS LN
Over 65 No
Veteran No
Installment Code N
Due Apr, 2024 Due Mav, 2024 Due Jun, 2024
Year Stmt Date De! Date Code Taxes Penalties Payments Del. P&I Due Del. P&I Due Del. P&I Due
2023 10/17/2023 2/1/2024 1,558.35 0.00 0.00 171.42 1,729.77 202.59 1.760.94 233.75 1,792.10
41380010550210
PINTO JOHN & LAURA H
843 MINERAL WELLS LN
COLLEGE STATION, TX 77845-2167
000000435211
MIDTOWN RESERVE PH 105, BLOCK 5, LOT 21
MINERAL WELLS LN
Over65 No
Veteran No
Installment Code N
Due Apr. 2024 Due May, 2024 Due Jun, 2024
Year Stmt Date Delq Date Code Taxes Penalties Pavments Del. P&I Due Del. P&I Due Del. P&I Due
2023 10/17/2023 2/1/2024 1,612.58 0.00 0.00 177.38 1.789.96 209.64 1,822.22 241.89 1,854.47
41380010560400
PARLOW DUSTY DALTON
835 DOUBLE MOUNTAIN RD
COLLEGE STATION, TX 77845-2721
000000435229
MIDTOWN RESERVE PH 105, BLOCK 6, LOT 40
DOUBLE MOUNTAIN RD
Over 65 No
Veteran No
Installment Code N
Due Apr, 2024 Due May. 2024 Due Jun, 2024
Year Stmt Date DeIg Date Code Taxes Penalties Payments Del. P&I Due Del. P&I Due Del. P&I Due
2023 3/22/2024 2/1/2024 773.02 0.00 0.00 85.03 858.05 100.49 873.51 115.95 888.97
41380010580290
WU JOSHUA & ALANA ZHANG
919 KICKAPOO LN
COLLEGE STA, TX 77845-2165
000000435240
MIDTOWN RESERVE PH 105, BLOCK 8, LOT 29
KICKAPOO LN
Over65 No
Veteran No
Installment Code N
Due Apr, 2024 Due May. 2024 Due Jun, 2024
Year Stmt Date Delq Date Code Taxes Penalties Payments Del. P&I Due Del. P&I Due Del. P&I Due
2023 11/10/2023 2/1/2024 935.88 0.00 0.00 102.95 1.038.83 121.66 1,057.54 140.38 1,076.26
41380010590030
CHRISTIE SEAN & PERLA
928 KICKAPOO LN
COLLEGE STATION, TX 77845-2166
000000435258
MIDTOWN RESERVE PH 105, BLOCK 9, LOT 3
KICKAPOO LN
Over65 No
Veteran No
Installment Code N
Due Apr, 2024 Due May. 2024 Due Jun, 2024
Year Stmt Date De4 Date Code Taxes Penalties Payments Del. P&I Due Del. P&I Due Del. P&I Due
2023 1/23/2024 2/1/2024 175.52 0.00 0.00 19.31 194.83 22.82 198.34 26.33 201.85
Report Prepared by B&A Municipal Tax
www.bamunitax.com
Jurisdiction: MD2
ROCK PRAIRIE MANAGEMENT DISTRICT NO. 2 Page 3
Delinquent Tax Roll 4/28/2024
As of 4/30/2024 1:19 PM
Account No/Name/Address
41380010590050
BROWN JARVIS
924 KICKAPOO LN
COLLEGE STATION, TX 77845-2166
Cad No/Property Descr.
000000436256
MIDTOWN RESERVE PH 105, BLOCK 9, LOT 5
KICKAPOO LN
Over65 No
Veteran No
Installment Code N
Due Aar. 2024 Due May. 2024 Due Jun, 2024
Year Stmt Date DeE9q Date Code Taxes Penalties Payments Del. P&I Due Del. P&I Due Del. P&I Due
2023 2/22/2024 2/1/2024 289.20 0.00 0.00 31.81 321.01 37.60 326.80 43.38 332.58
41380010670120
CONTINENTAL HOMES OF TEXAS LP
3515 SW H K DODGEN LOOP
TEMPLE, TX 76502-1021
000000444298
MIDTOWN RESERVE PH 106, BLOCK 7, LOT 12
LADY BIRD LN
Over 65 No
Veteran No
Installment Code N
Due Apr, 2024 Due May. 2024 Due Jun, 2024
Year Stmt Date Delg Date Code Taxes Penalties Payments Del. P&I Due Del. P&I Due Del. P&I Due
2023 10/17/2023 2/1/2024 219.67 0.00 0.00 24.16 243.83 28.56 248.23 32.95 252.62
41380010680180
CONTINENTAL HOMES OF TEXAS LP
3515 SW H K DODGEN LOOP
TEMPLE, TX 76502-1021
Year Stmt Date Deli�]] Date Code
2023 10/17/2023 2/1/2024
000000444322
MIDTOWN RESERVE PH 106, BLOCK 8, LOT 18
LADY BIRD LN
Over65 No
Veteran No
Installment Code N
Due Apr. 2024 Due May, 2024 Due Jun, 2024
Taxes Penalties Payments Def. P&I Due Del. P&I Due Del. P&I Due,
219.67 0.00 0.00 24.16 243.83 28.56 248.23 32.95 252.62
41380020170170 000000427453
JONES WILFERD LEE II & JASMEEN LIVING TRUST MIDTOWN RESERVE PH 200, BLOCK 17, LOT 17
JASMEEN & WILFERD LEE JONES II CO -TRUSTEES
1110 AMISTAD LOOP
COLLEGE STATION, TX 77845-2706
Year Stint Date Deli? Date Code
2023 10/17/2023 2/1/2024
41380021200010
AYALA CARLOS
761 DOUBLE MOUNTAIN RD
COLLEGE STATION, TX 77845
AMISTAD LOOP
Over 65 No
Veteran No
Installment Code N
Due Apr. 2024 Due May, 2024 Due Jun, 2024
Taxes Penalties Payments Del. P&I Due Del. P&I Due Del. P&I Due
1,404.28 0.00 0.00 154.47 1,558.75 182.56 1,586.84 210.64 1,614.92
000000434070
MIDTOWN RESERVE PH 201, BLOCK 20, LOT 1
DOUBLE MOUNTAIN RD
Over 65 No
Veteran No
Installment Code N
Due Apr, 2024 Due May. 2024 Due Jun. 2024
Year Stint Date Delp Date Code Taxes Penalties Payments Del. P&I Due Del. P&I Due Del. PM Due
2023 10/17/2023 2/1/2024 908.32 0.00 0.00 99.92 1,008.24 118.08 1,026.40 136.25 1,044.57
41380021200060
PHAM LONG ET AL
771 DOUBLE MOUNTAIN RD
COLLEGE STATION, TX 77845
Year Stmt Date Deaq Date Code
2023 10/17/2023 2/1/2024
41380021210010
MUNRO JAMES & AMBER
700 GRANGER LN
COLLEGE STATION, TX 77845-2170
Year Stmt Date Delp Date Code
2023 10/17/2023 2/1/2024
000000434075
MIDTOWN RESERVE PH 201, BLOCK 20, LOT 6
DOUBLE MOUNTAIN RD
Over 65 No
Veteran No
Installment Code N
Due Apr, 2024 Due May, 2024 Due Jun, 2024
Taxes Penalties Payments Del. P&! Due Del. P&1 Due Del. P&1 Due
827.50 0.00 0.00 91.02 918.52 107.58 935.08 124.12 951.62
000000434078
MIDTOWN RESERVE PH 201, BLOCK 21, LOT 1
GRANGER LN
Over65 No
Veteran No
Installment Code N
Due Apr, 2024 Due May. 2024 Due Jun. 2024
'Faxes Penalties Payments Del. P&I Due Del, P&I Due Del. P&I Due
940.54 0.00 0.00 103.46 1,044.00 122.27 1,062.81 141.08 1,081.62
Report Prepared by B&A Municipal Tax
www.bamunitax.com
Jurisdiction: MD2
ROCK PRAIRIE MANAGEMENT DISTRICT NO. 2
Delinquent Tax Roll
As of 4/30/2024
Page 4
4/28/2024
1:19 PM
Account No/Name/Address
41380021230010
RIVERA SHEILA M
3700 COOPER CT
COLLEGE STATION, TX 77845-5106
Year Stmt Date Delpp Date Code
2023 10/17/2023 2/1/2024
41380021240050
BERTELSEN AMY L
5108 MIRAMONT CIR
BRYAN, TX 77802-1790
Year Stmt Date Detqq Date Code
2023 10/17/2023 2/1/2024
41380021240060
BERTELSEN AMY L
5108 MIRAMONT CIR
BRYAN, TX 77802-1790
Year Stmt Date Delq Date Code
2023 10/17/2023 2/ 1 /2024
89202300000089
BRANBO SERVICES LLC
% PROPERTY TAX DEPT
1212 AMISTAD LOOP
COLLEGE STATION, TX 77845-2722
Year Stmt Date Delq Date Code
2023 10/17/2023 2/1/2024
1,501.02 0,00
1,546.28 0.00
Cad No/Property Descr.
000000434086
MIDTOWN RESERVE PH 201, BLOCK 23, LOT 1
AMISTAD LOOP
Taxes Penalties Payments
0.00
Over 65
Veteran
Installment Code
No
No
N
Due Apr. 2024 Due May. 2024 Due Jun, 2024
Del. P&I Due Del. P&I Due Del. P&I Due
170.09 1,716.37 201.02 1.747 30 231.94 1,778.22
000000434126
MIDTOWN RESERVE PH 201, BLOCK 24, LOT 5
GRANGER LN
Taxes Penalties Payments
0.00
Over 65
Veteran
Installment Code
Due Apr, 2024
Del. P&I Due
165.11 1,666.13
000000434127
MIDTOWN RESERVE PH 201, BLOCK 24, LOT 6
GRANGER LN
Taxes Penalties
1,359.82 0.00
No
No
N
Due May, 2024 Due Jun, 2024
Del. P&I Due Del. P&I Due
195.13 1,696.15 225.15 1,726.17
Over 65
Veteran
Installment Code
No
No
N
Due Apr, 2024 Due May. 2024 Due Jun, 2024
Payments Del. P&I Due Del. P&I Due Del. P&I Due.
0.00 149.58 1,509.40 176.78 1,536.60 203.97 1,563.79
000000448432
BUSINESS PERSONAL PROPERTY: VEHICLE
AMISTAD LOOP
Over 65
Veteran
Installment Code
Due Apr, 2024
Taxes Penalties Payments Del. P&1 Due
178.74 17.87 0.00 65.28 261.89
No
No
N
Due May. 2024 Due Jun, 2024
Del. P&1 Due Del. P&I Due
69.99 266.60 74.71 271.32
Report Prepared by B&A Municipal Tax
www.bamunitax.com
Jurisdiction: MD2
ROCK PRAIRIE MANAGEMENT DISTRICT NO. 2
Delinquent Tax Roll
As of 4/30/2024
Page 5
4/28/2024
1:19 PM
Account No/Name/Address
Jurisdiction Totals (excludes
Year Tax Levy
2017 19,962.78
2018 49,461.25
2019 73,299.93
2020 117,666.69
2021 216,956.04
2022 366,417.38
2023 643,942.35
Rollback Accounts)
Base Taxes Due
0.00
0.00
0.00
0.00
0.00
1,475.12
26 272.73
27,747.85
Cad No/Property Descr.
Penalties Due Del. P&I Due Atty Fee Due Escrow Amt Total Due Count % Collected
0.00 0.00 0.00 0.00 0.00 0 100.00%
0.00 0.00 0.00 0.00 0.00 0 100.00%
0.00 0.00 0.00 0.00 0.00 0 100.00%
0.00 0.00 0.00 0.00 0.00 0 100.00%
0.00 0.00 0.00 0.00 0.00 0 100.00%
0.00 398.28 374.68 0.00 2,248.08 1 99.60%
17.87 2,733.40 43.65 0.00 29 067.65 27 95.92%
17.87 3,131.68 418.33 0.00 31,315.73 28
Report Prepared by B&A Municipal Tax
www.bamunitax corn
J
EXHIBIT "D"
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DRAFT
05/08/24
Rock Prairie Management
District No. 2
Independent Accountant's Report on Applying
Agreed -upon Procedures on Amounts Reimbursable
to Developer
May 9, 2024
DRAFT
05/08/24
Independent Accountant's Report on
Applying Agreed -upon Procedures
Board of Directors
Rock Prairie Management District No. 2
Brazos County, Texas
We have performed the procedures enumerated below, with respect to the statements submitted by
College Station Downtown Residential, LLC (the developer) for costs paid or incurred on behalf of Rock
Prairie Management District No. 2 (the District). The District is responsible for amounts reimbursable to
the developer.
The District has agreed to and acknowledged that the procedures performed are appropriate to meet the
intended purpose of assisting in verifying the amounts reimbursable from the proceeds of the District's
$1,600,000 Unlimited Tax Road Bonds, Series 2024. This report may not be suitable for any other
purpose. The procedures performed may not address all of the items of interest to a user of this report
and may not meet the needs of all users of this report, and, as such, users are responsible for
determining whether the procedures performed are appropriate for their purposes.
Our procedures were as follows:
A. We vouched copies of checks, invoices and other relevant documents supporting amounts
requested for reimbursement by the developer.
B. We recalculated interest due to be paid to the developer in accordance with Rule 30 TAC,
Section 293.50, of the Texas Commission on Environmental Quality (the Commission). Interest
was calculated from the dates of payment through five years after payment on construction
contracts and related costs or May 16, 2024, for items reimbursed from bond proceeds.
C. The net effective rate used in computing interest on amounts paid from this bond issue was
obtained from the Official Statement dated April 11, 2024.
D. The Cost Summary was read to determine that funds had been provided in the bond issue for
the amounts requested.
E. Estimates of costs remaining to be incurred were obtained through discussion with the District's
other consultants.
The results of our procedures are presented in the accompanying schedules. Schedules A through A-1
detail amounts reimbursable to the developer from bond proceeds. Schedule B presents a comparison of
actual costs with costs as approved by the District.
DRAFT
05/08/24
Board of Directors
Rock Prairie Management District No. 2
Page 2
We were engaged by the District to perform this agreed -upon procedures engagement and conducted our
engagement in accordance with attestation standards established by the American Institute of Certified
Public Accountants, as required by Rule 30 TAC, Section 293.70, of the Commission "Audit of Payments
to Developers." We were not engaged to, and did not, conduct an examination or review engagement,
the objective of which would be the expression of an opinion or conclusion, respectively, on the
statements submitted by the developer for costs paid or incurred on behalf of the District. Accordingly,
we do not express such an opinion or conclusion. Had we performed additional procedures, other
matters might have come to our attention that would have been reported to you.
We are required to be independent of the District and to meet our other ethical responsibilities, in
accordance with the relevant ethical requirements related to our agreed -upon procedures engagement.
This report is intended solely for the information and use of the specified parties listed and is not intended
to be, and should not be, used by anyone other than these specified parties.
Houston, Texas
May 9, 2024
Rock Prairie Management District No. 2
Recapitulation of Amounts Reimbursable to Developer
Schedule A
May 9, 2024
Payee
Greens Prairie Investors, Ltd.
Greens Prairie Investors, Ltd.
Schultz Engineering, LLC
Ten -aeon Consultants, Inc.
Total reimbursable amounts
Total amounts reimbursable to developer
College Station Downtown
Residential, LLC
Amounts
Reimbursable Interest
$ 239,000.00 $ 40,703.88
830,893.08 132,959.80
43,250.00 8,155.86
14,340.00 2,340.55
$ 1,127,483.08 $ 184,160.09
$ 1,311,643.17
DRAFT
05/08/24
Rock Prairie Management District No. 2
Recapitulation of Amounts Reimbursable to Developer
Schedule A-1 College Station Downtown Residential, LLC
May 9, 2024
Complete
Date Complete
DRAFT
05/08/24
Amounts Reimbursable
Greens Prairie Investors, Ltd.
Construction of water, sewer and drainage
facilities and paving to serve Midtown 100%
Reserve Subdivision, Phase 201 08/19 $ 1,198,097.00
Less utility items (588,517.00)
609,580.00
Less amount previously reimbursed (370,580.00) $ 239,000.00
Interest accrued at 4.418111% 40,703.88
Greens Prairie Investors, Ltd.
Construction of water, sewer and drainage
facilities and paving to serve Midtown
Reserve Subdivision, Phase 105
Less utility items
Less developer items
Less amount to be funded in the future
Interest accrued at 4.418111%
Schultz Engineering, LLC
District's share of engineering fees related to:
Midtown Reserve Subdivision, Phase 105
Interest accrued at 4.418111%
100%
09/20 1,961,787.50
(772,572.48)
(320,080.00)
869,135.02
(38,241.94) 830,893.08
132,959.80
43,250.00
8,155.86
Terracon Consultants, Inc.
District's share of materials testing fees
related to:
Midtown Reserve Subdivision, Phase 105 14,340.00
Interest accrued at 4.418111% 2,340.55
Total amounts reimbursable to developer $ 1,311,643.17
1
Rock Prairie Management District No. 2
Comparison of Actual Costs With Cost Summary
as Approved by the District
Schedule B
May 9, 2024
Amounts Amounts Paid
Reimbursable Previously
to Developer by District
Construction Costs
Developer contribution items:
Midtown Reserve, Phase 201 $ 239,000 $
Midtown Reserve, Phase 105 830,893
Engineering and geotechnical 57.590
Total construction costs 1,127,483
Nonconstruction Costs
Legal fees
Financial Advisor fees
Capitalized interest
Developer interest
Bond discount
Bond issuance costs
Attorney General fee
Total nonconstruction costs
Total bond issue
184,160
184,160
$ 1,311,643 $
DRAFT
05/08/24
DRAFT
05/08/24
Total Actual Cost Variance -
Amounts Projected and Summary Actual
Paid Amounts Estimated Total Over (Under)
$ 239,000 $ $ 239,000 $ 239,000 $
830,893 830,893 830,893
57,590 57,590 57,590
1,127,483 - 1,127,483 1,127,483
50,000 50,000 50,000
32,000 32,000 32,000
71,925 71,925 80,000 (8,075)
184,160 - 184,160 210,577 (26,417)
47,681 47,681 48,000 (319)
50,340 50,340 50,340
- 1,600 1,600 1,600
184,160 253,546 437,706 472,517 (34,811)
$ 1,311,643 $ 253,546 $ 1,565,189 $ 1,600,000 $ (34,811)
EXHIBIT "E"
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EHRA
ENGINEERING THE FUTURE
SINCE 1936
ROCK PRAIRIE MANAGEMENT DISTRICT NO. 2
ENGINEERING REPORT
MAY 2024
Engineering Report, including:
TBPE No. F-726
TBPLS No. 10092300
a. Authorize the design and/or advertisement of bids for construction of facilities within the District
and approval of related storm water plans, including:
1. Status of design of Preliminary Plan for Midtown City Center, Phase 406A & 406B
The Design Engineer is the design phase for construction documents.
Board Action: None
b. Authorize the award of or concurrence in award of contracts for the construction of facilities
within the District, authorizing acceptance of Texas Ethics Commissions ("TEC") Form 1295, and
approval of any storm water permits.
c. Status of construction of facilities to serve land within the District, including the approval of any
pay estimates and change orders and authorize acceptance of TEC Form 1295, including:
1. Midtown Subdivision, Phase 110 by Greens Prairie Investors, Ltd
Pay Request No. Two was received and processed in the amount of $408,957.30.
Board Action: Approve the Pay Request
2. Midtown Subdivision, Phase 111 by Greens Prairie Investors, LLC.
Pay Request No. Three was received and processed for $12,802.50.
Board Action: Approve the Pay Request
EHRA Engineering 1 10011 Meadowglen Lane 1 Houston, Texas 77042 1 t 713.784.45001 f 713.784.4577
REALIZING VISIONS • DESIGNING COMMUNITIES • ENGINEERING THE FUTURE www.EHRAinc.com
Rock Prairie Management District No. 2
May 2024
Page 2
d. Acceptance of site and/or easement conveyances for facilities constructed or to be constructed for
the District, and acceptance of facilities for operation and maintenance purposes:
1.Conveyance and Bill of Sale of Utility Facilities from College Station Downtown Residential, LLC,
relative to Midtown City Center, Phase 4O4A;
All inspections are completed by the City of College Station. The property will be replatted in late
May 2024 or early June 2024 to return to 22 lots.
e. Status of acceptance by the City of College Station, Texas for maintenance of streets.
EHRA
EHRA Engineering 110011 Meadowglen Lane I Houston, Texas 77042 I t 713.784.4500 I f 713.784.4577
ENGINEERING THE FUTURE
SINCE 1936
EXHIBIT "F"
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EHRA
ENGINECRING THR%FUTURE
SIN( L 936
May 8, 2024
Rock Prairie Management District No. 2
Schwartz, Page & Harding, L.L.P.
1300 Post Oak Boulevard, Suite 2400
Houston, Texas 77056
RE: Rock Prairie Management District No. 2
Annexation Feasibility Report
EHRA Project No. 151-068-00
Dear Directors:
B4I'd
1HR1`
This letter report is a feasibility assessment of annexing 19.44-acres ("Tract") into Rock Prairie
Management District No. 2 ("District"). A survey of the Tract is attached as Exhibit "A".
The Tract is contiguous with the eastern boundary of the District and is bisected by a Lick Creek
tributary natural area. The Lick Creek tributary natural area will be preserved and is undevelopable.
Access to the Tract can be obtained from Rock Prairie Road and Midtown Reserve Subdivision Phases
109 & 110. The Tract generally slopes southwest and northeast towards the bisecting Lick Creek
tributary. The topography of the Tract is similar in character to that of the District.
The rezoning Concept Plan for Rural (R) to Planned Development District (PDD) is attached as Exhibit
"B". The rezoning from (R) to (PDD) is anticipated to be finalized by the City of College Station in May
2024. Planned development on the Tract would be single-family detached lots or townhomes. The
development -would generally be an extension of the adjacent -Midtown Reserve Subdivision Phases
109 & 110. All utilities (water, sewer, electrical, and cable) are available and can be extended to the
Tract. The detention basin constructed for Phase 109 has adequate capacity for the Tract. The
engineer for the Developer estimates approximately 100 lots would be created by the annexation.
The existing infrastructure adjacent to the Tract is available to support development. The planned
development would be an extension of the District lot size and type. The District's voted bond
authorization amount is sufficient to cover any Developer reimbursement for the Tract. There is a
reasonable assumption that the annexation would be feasible and in the best interest of the District.
Property values, current taxation conditions, development plans, and local jurisdictional regulations
can change in the future. Those unknown conditions could impact the project feasibility.
11 '''1r,' !no i iL;.;,,;II itv,s 'rlj;:' a?
www.EHRA.teorr
Document Ref: 9NWHA-AU99V-YPXB5-EIZJW Page 1 of 2
Rock Prairie Management District No. 2
May 8, 2024
Page 2
If there are any questions or further clarification needed, please contact me at the letterhead address.
Sincerely,
R 4//(.cam
Robert D. Atkinson, Jr., P. E.
Senior Vice President I Practice Area Leader
RDA/sf
Attachment: Exhibit "A"
Exhibit "B"
EHRA
Ile itAg..1
DMA f n,e,Pwri: 1 ECO1 i Ale3drm,ipn lane f Itoustrn. 'tea, t'I14' ?' i lkd,d'.Cq • 1t i 1$4 45l•1
www.EH RA.team
Page 2af2
Document Ref:914WHA-AU99V-YPXB5-EtZJW
SURVEYOR'S CERTIFICATE;
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GENERAL LNOTES
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As igAttlInriA IOW r45 APASWAINn (gals nrt triu
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11415 May 1ID Vs4% FIFP3;TN la F{+I!R NI lirlE NIPOAI
ir;Y 1RLE 101tPANr, rJ WO MO?. DAT1II PA WNEE IIWWWIttU aN
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• 1,1y'G IN Wiling 21v7, Mt 0%, NN0(1,11A1 APPLY la llFM1 IAAtT.
,L W eftlMUt(T 11tNAtNNARr has IS NOT PialtnEt.
• 117 WSt1 MOCK IN PIXtr ll i ItE1CN GAS AlANIAPO, 5151131
•.: tG :W :c 4 : ; !:0, Alta :14. ;."!l 7, WI' irrl • V3 '1191 ri!SCE
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• AU i,. - .:r A., ARE ma iURYT I;(Rf: AMR ARE Nat AINMESSW OP
INS PLAT•
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IIAt1ES AND ROUNDS). SRI PTAE AEC KEW IMIt5 ARE INTENDED to NE ONE
INSTRUNDO MOW
EXHIBIT A
Ir21NUtIRON ROO
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MEN
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CUl1LGE4TAFION DOWN WWII
RESIOE'IflL LLE
(Aim III679 MREi
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(MUD 100 64 Atlas
164171226 OPIIIWI)
rW000 PLAIN NOTES:
ilrt; iFAil lie, rt11Hn, I LCC11 :j1E
Not U1 WHOA A 9EO44 FCO0a NATANb AREA MEET 10 THE
IX ANMAAL EFCANEE 11004IWO YEAR EFDQO PLAIN) ACCOROIIG
:fed:fedi it SG: IiiItai.;e1 5;if !SIP ;I` •!°
PANEL NO.4100.1 O310F, ALNl6EODATE:04-02 t0Ii.
naINQI!NORODO MR1
PIASTICE AP STAINEWT keti
PAS SOW FOUND COO
14.140
02JdltlC AtIE71lR}•
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PORITOIT BEGINNING
i4Li1 IRCa1 RIO SET Y,1TH OWE 1RASTIL
CAP 9IASIPItF cediSURIlE1RoSET -
fR p1U1 TREATED RNLI POST&ARS
7rl06'Or'E O.AA'1
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CALLED 333A2 UREA
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t'IC?E.RINID $a'rh CC''
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SCALE: V' _ 200'
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CROSS TIE
MACAO
1d1F
CITY OF WAGE STATION, TEXAS
(AUK' 66 32 ACAES
14480C135, WACO
S 375059" W 323.5e MEASURED
y51rS0 SI'T'I i235%,4NOrl35. CSPRO T7
5' TREATED Mitt
Past FOUNOIW)
5 34'52'45• W 259.94' MEASURED
,4 r•51:n'n: ;:FNPI ;1
AWE POINT 214
TERM H411 .
5 38 3'OD' W 314.73' MEASURED
1.5 T'." T7'1' V'! . '. 11' ;,rnr,.3`r, rFFi C')
REVISE003.24.22_
CUNRECTEO NORTHWEST
rROPEImLINE AND 1
1 AMIE° OPS MON TIE I
TAKING 5111Ad(MITE5
ILCoo.I$., r0 Tnt (I1Y OF TMUIR( STARCH
0Ni 1ST Yh'N., LIP N1rEAENt(a,',N 273R2 I15
T:r.i t4 tM14 11*4)I 1al A.YD'.i W11tlit 1G
LIE FOAMING ;fl! ♦v; S1TOA46 I(I A\
WWI NORM
WAR SE5Nat0.5D1EET
SI1ESE71AI71 {KIRIN -20FEEt
11u 1)tTAAU-50ETPr
LEGEND:
idJ\�e, rrtl:
cell. M•04110:03• Od
exAR I CALNri, llus
U r.<r•ILONA P.atf!.11 CPC,
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WIND PM KW/
L.SND TITLE LAND SURVEY PLAT
OF A
19•64 ACRt TRACT
CALLED TO BC 19,6➢ACRES IN
VOLUME TM7TtE, PAGE 113 OPRUCT
THQMAS CANUTNERS L➢A➢UC SURVEY, A➢ETRACT 9
COLLEGE STATION,➢RAtMS COUNTY. TEXAS
ASIR
"(MA Ant prom ,lln t
In osin for &PIAnd, Iti
IA11 moil OW~Ned
SLMAIIiN•MIRO
WIND RARI• IOL 1N[I 11Ut 111E IEa12R1
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CONCEPT PLAN
MIDTOWN RESERVE EXPANSION II
19.44 ACRES
womstaitunmensummire
RURAL (R) TO
PLANPLED DEVELOPMENT
DISTRICT (POD)
fJW alCiw..u•J4Pwgt C
wnE mcs¢ /!� Por. aw 1
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PRT.S
EXHIBIT B
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SCHWARTZ
PAGE &
HARDING
MEMORANDUM
TO: Board of Directors of Rock Prairie Management District No. 2
FROM: Schwartz, Page & Harding, LLP
DATE: May 9, 2024
RE: Use of Social Media by Public Officials
This memorandum provides recommendations relating to use of social media by directors (as
government officials) in light of two recent U.S. Supreme Court cases.
In Lindke v. Freed, 144 S. Ct. 756 (2024), James Freed, the city manager of Port Huron, Michigan,
had a Facebook page describing himself as "City Manager, Chief Administrative Officer for the
citizens of Port Huron, MI." He regularly posted both personal and work -related information. In
2020, Mr. Freed began posting about the COVID-19 pandemic and Mr. Lindke, who was frustrated
with the city's policies, commented on Mr. Freed's posts to express his displeasure. Mr. Freed
initially deleted Mr. Lindke's comments before ultimately blocking Mr. Lindke. Mr. Lindke then
sued Mr. Freed, claiming that Mr. Freed violated his First Amendment right to free speech.'
On March 15, 2024, the Supreme Court unanimously held in Lindke v. Freed that government
officials who block users or delete comments from their personal social media pages deprive those
individuals of their First Amendment rights if the official (1) had actual authority to speak on
behalf of the government, and (2) purported to use that authority in their social media posts. If both
elements are met in a given situation, the government official can be sued.
Accordingly, we recommend the following guidelines when using social media:
1. Avoid posting about official matters on your personal social media accounts;
2. Include a disclaimer (e.g., "this is the personal page of John Doe" or "the views expressed
within are strictly my own"); and
3. If you feel compelled to post about official matters, do not delete comments or block others
from engaging with your social media page without first consulting legal counsel.
1 A separate case involved two California school board members who blocked parents from posting critical comments
on their personal social media pages. O'Connor-Ratcljv. Garnier, 144 S. Ct. 717 (2024).
1300 POST OAK BOULEVARD, SUITE 2400 • HOUSTON, TX 77056
0:713.623.4531 • F:713.623.6143
727461_1
i