00 HRP Todd Casper Fees of Office - 12/17/2025 (204.10) HRP Johnnie Wright Fees of Office - 12/17/2025 (204.10) HRP Shelley Stone Fees of Office - 12/17/2025 (204.10) HRP Garrett Neville Fees of Office - 12/17/2025 (204.10) HRP Matt Brown Fees of Office - 12/17/2025 (204.10) HRP HR&P Payroll Processing Fee (50.00) HRP HR&P Monthly Payroll Taxes (169.00) Svc Charge Central Bank Bank Service Charge (5.00) Total Disbursements ($30,848.12) Balance as of 01/28/2026 $6,595.90 CENTRAL BANK - CHECKING -

Staff Report & Agenda Item Details

00 HRP Todd Casper Fees of Office - 12/17/2025 (204.10) HRP Johnnie Wright Fees of Office - 12/17/2025 (204.10) HRP Shelley Stone Fees of Office - 12/17/2025 (204.10) HRP Garrett Neville Fees of Office - 12/17/2025 (204.10) HRP Matt Brown Fees of Office - 12/17/2025 (204.10) HRP HR&P Payroll Processing Fee (50.00) HRP HR&P Monthly Payroll Taxes (169.00) Svc Charge Central Bank Bank Service Charge (5.00) Total Disbursements ($30,848.12) Balance as of 01/28/2026 $6,595.90 CENTRAL BANK - CHECKING - #XXXX3652 General Operating Fund 4 Actual vs. Budget Comparison Brazoria County MUD No. 83 - GOF December 2025 October 2025 - December 2025 Actual Budget Over/ (Under) Actual Budget Over/ (Under) Annual Budget Revenues Property Tax Revenue 14301 Maintenance Tax Collections 21,250 239,828 (218,578) 21,250 239,828 (218,578) 791,434 Total Property Tax Revenue 21,250 239,828 (218,578) 21,250 239,828 (218,578) 791,434 Interest Revenue 14802 Interest Earned on Temp. Invest 3,990 2,658 1,332 18,093 7,975 10,118 31,900 Total Interest Revenue 3,990 2,658 1,332 18,093 7,975 10,118 31,900 Total Revenues 25,240 242,486 (217,246) 39,343 247,803 (208,460) 823,334 Expenditures Storm Water Quality 16404 Detention Pond Mowing 2,958 8,750 (5,792) 25,238 26,250 (1,012) 105,000 Total Storm Water Quality 2,958 8,750 (5,792) 25,238 26,250 (1,012) 105,000 Parks & Recreation Service 16610 Utilities - Streetlights 4,028 6,667 (2,638) 12,056 20,000 (7,944) 80,000 16611 Landscape Architecture 843 237 606 2,425 710 1,715 2,839 Total Parks & Recreation Service 4,871 6,903 (2,032) 14,480 20,710 (6,229) 82,839 Administrative Service 16703 Legal Fees 3,566 6,667 (3,101) 16,613 20,000 (3,387) 80,000 16704 Legal Fees - Construction 0 6,250 (6,250) 7,996 18,750 (10,754) 75,000 16705 Auditing Fees 0 0 0 0 9,459 (9,459) 12,500 16706 Engineering Fees 2,394 2,500 (106) 11,817 7,500 4,317 30,000 16707 Engineering Fees - Special 0 0 0 17,328 0 17,328 0 16709 Election Expense 543 543 (1) 543 543 (1) 5,000 16710 Website Hosting 650 0 650 1,050 0 1,050 0 16712 Bookkeeping Fees 4,169 3,960 209 11,529 11,880 (351) 36,000 16713 Legal Notices & Other Publ. 0 0 0 222 0 222 3,000 16714 Printing & Office Supplies 44 67 (23) 122 200 (78) 800 16715 Filing Fees 0 0 0 0 0 0 306 16716 Delivery Expense 10 83 (73) 10 250 (240) 1,000 16717 Postage 9 7 2 22 21 1 84 16718 Insurance & Surety Bond 0 0 0 6,582 7,200 (618) 7,200 16721 Meeting Expense 0 0 0 0 0 0 10 16722 Bank Service Charge 5 8 (3) 105 25 80 100 16723 Travel Expense 144 68 76 282 203 80 810 16728 Record Storage Fees 32 50 (18) 98 150 (52) 600 Total Administrative Service 11,563 20,203 (8,639) 74,318 76,181 (1,862) 252,410 General Operating Fund 5 Actual vs. Budget Comparison Brazoria County MUD No. 83 - GOF December 2025 October 2025 - December 2025 Actual Budget Over/ (Under) Actual Budget Over/ (Under) Annual Budget Expenditures Payroll Expense 17101 Payroll Expenses 1,105 1,008 97 2,873 3,025 (152) 12,100 17102 Payroll Administration 50 50 0 150 150 0 600 17103 Payroll Tax Expense 85 75 10 220 225 (5) 900 Total Payroll Expense 1,240 1,133 106 3,243 3,400 (157) 13,600 Other Expense 17802 Miscellaneous Expense 902 208 694 902 625 277 2,500 17803 Developer Reimbursement - Int 296,670 0 296,670 296,670 0 296,670 0 Total Other Expense 297,572 208 297,364 297,572 625 296,947 2,500 Total Expenditures 318,204 37,197 281,007 414,852 127,165 287,686 456,349 Total Revenues (Expenditures) (292,964) 205,289 (498,253) (375,509) 120,638 (496,147) 366,985 Other Revenues Extra Ordinary Revenue 15902 Transfer From Capital Projects 1,765,514 0 1,765,514 1,765,514 0 1,765,514 0 Total Extra Ordinary Revenue 1,765,514 0 1,765,514 1,765,514 0 1,765,514 0 Total Other Revenues 1,765,514 0 1,765,514 1,765,514 0 1,765,514 0 Other Expenditures Capital Outlay 17906 Developer Principal 3,599,370 0 3,599,370 3,599,370 0 3,599,370 0 Total Capital Outlay 3,599,370 0 3,599,370 3,599,370 0 3,599,370 0 Total Other Expenditures 3,599,370 0 3,599,370 3,599,370 0 3,599,370 0 Total Other Revenues (Expenditures) (1,833,856) 0 (1,833,856) (1,833,856) 0 (1,833,856) 0 Excess Revenues (Expenditures) (2,126,820) 205,289 (2,332,109) (2,209,365) 120,638 (2,330,003) 366,985 General Operating Fund 6 Balance Sheet as of 12/31/2025 Brazoria County MUD No. 83 - GOF Assets Bank 11101 Cash in Bank $3,200 Total Bank $3,200 Investments 11201 Time Deposits $96,102 Total Investments $96,102 Interfund Receivables 11401 Due From Capital Projects $58,314 11403 Due From Tax Account 58,066 Total Interfund Receivables $116,379 Total Assets $215,681 Liabilities & Equity Liabilities Accounts Payable 12101 Accounts Payable $29,604 Total Accounts Payable $29,604 Other Current Liabilities 12206 Impact Fees - Pulte Homes $1,117,116 12207 Impact Fees - PHHOU - Sowell 3,208,128 12208 Impact Fees - 2023 FM Valencia 1,623,160 12209 Capacity Reservation 894,000 12211 Due to Developer 332,316 Total Other Current Liabilities $7,174,720 Total Liabilities $7,204,323 Equity Unassigned Fund Balance 13101 Unassigned Fund Balance ($4,779,277) Total Unassigned Fund Balance ($4,779,277) Net Income ($2,209,365) Total Equity ($6,988,642) Total Liabilities & Equity $215,681 General Operating Fund 7 Account Balance Summary Balance as of 12/18/2025 $1,772,514 Receipts 15,025,968 Disbursements (16,559,984) Balance as of 01/28/2026 $238,498 Monthly Financial Summary - Capital Projects Fund Brazoria County MUD No. 83 - CPF Account Balance By Month | January 2025 - December 2025 Overall Revenues & Expenditures By Month (Year to Date) Capital Projects Fund 8 Cash Flow Report - Checking Account Brazoria County MUD No. 83 - CPF Number Name Memo Amount Balance Balance as of 12/18/2025 $350.33 Receipts 18,367.74 5,797.65 Transfer from Money Market - Series 2025 Transfer from Money Market - Series 2025 Transfer from Money Market - Series 2025 1,750.00 Total Receipts $25,915.39 Disbursements 1006 LJA Engineering, Inc. Series 2025 & 2025 Road - Bond (18,367.74) 1007 McCall Gibson Swedlund Barfoot, PLLC Series 2025 & 2025 Road - Auditing Fees (3,500.00) 1008 LJA Engineering, Inc. Engineering Fees (1,293.70) 1009 The Muller Law Group, PLLC Legal Fees (2,753.95) Svc Charge Central Bank Bank Service Charge (30.00) Total Disbursements ($25,945.39) Balance as of 01/28/2026 $320.33 CENTRAL BANK - CHECKING - #XXXX5669 Capital Projects Fund 9 WATER, SEWER, DRAINAGE Authorized $511.00M Issued $8.54M $ Available To Issue $502.47M PARK/ROAD/OTHER Authorized $426.10M Issued $12.75M $ Available To Issue $413.36M REFUNDING Authorized $187.42M Issued N/A $ Available To Issue $187.42M District Debt Summary as of 01/28/2026 Brazoria County MUD No. 83 - DSF Total $ Authorized $937.10M Total $ Issued $21.28M Yrs to Mat Rating 28 AA Outstanding Debt Breakdown Series Issued Original Bonds Issued Maturity Date Principal Outstanding 2025 - WS&D $8,535,000 2054 $8,535,000 2025 - Road $8,790,000 2054 $8,790,000 2024 - Road $3,955,000 2054 $3,955,000 Total $21,280,000 $21,280,000 *Actual 'Outstanding' Refunding Bonds issued below may differ from the 'Issued' total above pursuant to Chapter 1207, Texas Government Code. District Debt Summary 10 District Debt Schedule Brazoria County MUD No. 83 - DSF Paying Agent Series Principal Interest Total Bank of Texas 2025 - WS&D $0.00 $147,805.49 $147,805.49 Bank of Texas 2025 - Road $0.00 $152,164.93 $152,164.93 Bank of Texas 2024 - Road $0.00 $93,253.13 $93,253.13 Total Due 05/01/2026 $0.00 $393,223.55 $393,223.55 Paying Agent Series Principal Interest Total Bank of Texas 2025 - WS&D $0.00 $200,037.50 $200,037.50 Bank of Texas 2025 - Road $0.00 $205,937.50 $205,937.50 Bank of Texas 2024 - Road $70,000.00 $93,253.13 $163,253.13 Total Due 11/01/2026 $70,000.00 $499,228.13 $569,228.13 District Debt Schedule 11 Term Money Market On Demand

This motion is scored as EXPANDS_GOVERNMENT (Impact Weight: 2.7/10). Under the Bastiat Liberty Watchdog Index, measures that increase tax rates or fee schedules, issue new debt or Certificates of Obligation, expand regulatory/zoning restrictions on private land use, or authorize unbudgeted spending expansions reduce an official's Freedom Score when voted YES (and reward dissenting NO votes).