AGENDA CAPTION:
Title
Receive a Staff presentation and hold a public hearing on the Independent Financial Audit of Water and Wastewater Impact Fees.
Body
Meeting date: August 5, 2026
Department: Engineering/Finance
Amount & Source of Funding
Funds Required: NA
Account or Project Number (C = CIP funds): NA
Funds Available: NA
Account Name: NA
Fiscal Note:
Prior Council Action: 2018 Update and Amendment of Water and Wastewater Impact Fees - Adopted on 4/17/2018 / 2026-74R adopting rules of procedure for the Impact Fee Advisory Committee
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Public Safety, Core Services & Fiscal Excellence
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Water Master Plan
Background Information:
In accordance with Texas Local Government Code Chapter 395, Section 395.059, the City of San Marcos is holding a public hearing regarding an independent financial audit of its collected Water and Wastewater Impact Fees.
This independent review is a mandatory prerequisite for updating and amending impact fees, as established by Senate Bill 1883, effective September 1, 2025. State law requires the audit to be conducted by a certified or licensed independent auditor who has not been employed by the City within the previous 12 months.
To fulfill this requirement, the City contracted with JMS CPAs, PLLC to assess recording, collection, and expenditure of these fees. The firm found no exceptions in the City’s financial records.
For public review and transparency, the completed audit report was posted to the City of San Marcos Impact Fee Update Page on April 27, 2026, satisfying the statutory requirement to publish the document at least 30 days prior to the public hearing.
Council Committee, Board/Commission Action:
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Recommendation:
No Action Required