INDEPENDENT ACCOUNTANT’S REPORT DRAFT
ON APPLYING AGREED-UPON PROCEDURES
County Line Special Utility District
8870 Camino Real
Uhland, Texas 78640
We have performed the procedures described in Attachment 1 on the Impact Fees of County Line Special Utility
District as of September 30, 2025. County Line Special Utility District’s management is responsible for County
Line Special Utility District’s financial statements.
County Line Special Utility District has agreed to and acknowledged that the procedures performed are appropriate
to meet the intended purpose of assisting users in understanding the Impact Fees of County Line Special Utility
District as of September 30, 2025. This report may not be suitable for any other purpose. The procedures performed
may not address all 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.
The procedures and results are described in Attachment 1.
We were engaged by County Line Special Utility District to perform this engagement to apply agreed-upon
procedures and conduct our engagement in accordance with attestation standards established by the AICPA. We
were not engaged to and did not conduct an audit or review engagement, the objective of which would be the
expression of an opinion or conclusion, respectively, on the Impact Fees of County Line Special Utility District as
of September 30, 2025. 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 County Line Special Utility 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 County Line Special Utility District and is not
intended to be and should not be used by anyone other than these specified parties.
San Antonio, Texas
February 18, 2026
DRAFT
COUNTY LINE SPECIAL UTILITY DISTRICT
AGREED UPON PROCEDURES
ATTACHMENT 1
2
Procedures:
1. Review Senate Bill No. 1883 (SB) which passed the Texas State House on May 16, 2025, and takes effect
September 1, 2025, to determine the requirements to be tested to be in compliance with the SB.
a. Prepare agreed upon procedures to comply with the requirements of the SB.
Results – abip has read the SB 1883, developed procedures to test compliance with SB 1883, and obtained
a signed engagement letter from County Line Special Utility District (District) management agreeing with
the procedures to be performed.
2. Obtain a list of contracts/agreements between the District and developers or other organizations of the
number and types of impact fees to be collected in each service area from July 20, 2022 (the last time water
impact fees were changed) and September 19, 2023 (the last time wastewater impact fees were changed)
through September 30, 2025. Also, provide us with the contracts/agreements.
a. Agree details of contracts/agreements to the list obtained from the District.
Results – abip has read through the contracts/agreements provided by the District and prepared a list of
the impact fees (water and wastewater that should be collected during the specified time line above).
3. Obtain a general ledger detail of the impact fees collected by the District from each impact fee in each
service area from the last increase to September 30, 2025.
a. Trace and agree the amounts in Procedure 2a to the general ledger detail and the related posting to
the bank statement.
Results – abip obtained a general ledger detail of the water and wastewater impact fees and traced the
deposits to the list of contracts/agreements and to the bank statement.
4. Obtain a general ledger detail of the interest earned by the District from each impact fee in each service
area of the District from the last increase to September 30, 2025.
a. Trace and agree the amounts in Procedure 2a to the general ledger detail and the related posting to
the bank statement.
Results – abip noted that all interest earned on water and wastewater impact fees were maintained in the
LOGIC account that maintains the impact fees.
DRAFT
COUNTY LINE SPECIAL UTILITY DISTRICT
AGREED UPON PROCEDURES
ATTACHMENT 1 (CONTINUED)
3
5. Obtain from the District proposed capital improvements or facility expansions to be financed with impact
fees in all service areas from the last increase through September 30, 2025.
a. Obtain a list of proposed capital improvements or facility expansions to be financed with an impact
fee that were not constructed as planned.
b. Determine the difference between the planned spending and the actual amount spent from impact
fees.
c. Obtain an explanation of why the planned funds were not used.
Results – abip reviewed the 2022 Capital Improvement plan noting that the District does not collect an ad
valorem tax nor did they plan to use service fee revenues to pay for capital improvements. Impact Fees
would need to be assessed on all new developments. Most of these capital improvements would need to be
designed and constructed prior to the future subdivisions assess and collect Impact Fees. Therefore, the
District would need to acquire loans and/or issue debt to initially pay for some of these improvements.
6. Obtain a list of the impact fees collected that have not been spent.
a. Trace and agree the amount of impact fees collected that have not been spent to cash holdings and
amounts restricted in the financials.
Results – abip has reviewed the LOGIC statements and determined that the amount held is estimated to be
the amount collected for water and wastewater impact fees.
7. Obtain a list of waived impact fees in each service area, if any.
a. Trace and agree to approval in accordance with District policies and procedures.
Results – abip did not note any waived impact fees while performing the procedures. In addition, the
District management verified that there were no waived impact fees.
8. Obtain a list of refunds of impact fees in each service area, if any.
a. Determine if refunds were performed in accordance with policies and procedures of the District.
Results – abip noted there was one refund in 2025 due to a decision not to pursue a project – appeared to
be a proper transaction.
9. Obtain a list of any noted errors or omissions of credits in impact fee calculations in each service area, if
any.
a. Determine how the District resolved and correct these issues.
Results – abip did not note any errors or omissions while performing the procedures. In addition, the
District management verified that there were no errors or omissions in impact fee calculations.
10. Prepare a report for Board of Directors and management of the County Line Special Utility District on the
findings of the above procedures.
Results – abip has prepared the above report for the Board of Directors and management of the County
Line Special Utility District on the results of the approved procedures DRAFT