150 years combined experience in bookkeeping, consulting, and financial services for government entities.

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We carry the experience and expertise government entities trust and need.

Municipal Accounts has been in existence since 1979 and is focused on serving the government sector including, but not limited to, Water District, Emergency Service Districts, City Municipalities, Improvement Districts, Tax Increment Reinvestment Zones and Management Districts.  We provide bookkeeping and financial services for over 400 of these entities and with over 150 years of bookkeeping, consulting and investment experience we are well versed in the intricacies of government financial reporting which we use to enhance and verify the integrity of your accounting data.

Types of Clients

An incorporated municipality in the United States with definite boundaries and legal powers set forth in a charter granted by the state, with its own government and administration established by state charter.

Emergency Services Districts are political subdivisions of Texas that are entrusted with providing emergency medical and fire services to many unincorporated areas of the state. Because emergency services districts are political subdivisions of the State of Texas, they are required to comply with all of the open government laws in addition to the health codes and regulations of emergency services providers.

An ESD is governed by a board of commissioners who are appointed for two year staggered terms. All members must own real property or be a registered voter in the district where they serve.

A public or private organization that provides predominantly emergency firefighting and rescue services for a certain jurisdiction, which typically is a municipality, county or fire protection district. A fire department usually contains one or more fire stations within its boundaries, and may be staffed by career firefighters, volunteer firefighters or a combination thereof referred to as a combination department. The fire department’s jurisdiction is organized by the governmental body that controls the department, although there are private fire departments as well. This comes from a municipality, county, prefecture, state, province, or national type of government. The most common type of government control is at the municipality level. The jurisdiction size and organization would be setup by department or the government in-change of these duties.

An ESD is governed by a board of commissioners who are appointed for two year staggered terms. All members must own real property or be a registered voter in the district where they serve.

A FWSD obtains, transports, and distributes fresh water for domestic and commercial purposes, may provide sewer service, and in certain counties (with populations of 1.3 million or more or adjacent thereto) may construct roads. Chapter 53, Texas Water Code, governs the creation and operation of these types of districts.

A GCD is a district that includes one or more counties, and provides planning and advice about a groundwater management area that has been designated by the Commission. The Commission, on its own motion or by petition of a majority of landowners in the proposed district, may create a GCD coterminous with a groundwater management area. However, the district must receive voter support in a subsequent election. A GCD may make and enforce regulations for conservation and recharge of groundwater, conserve groundwater, and acquire land for recharge purposes. It may also build dams, install equipment for recharging the groundwater reservoir, and survey, plan, and perform research about groundwater. Chapter 35 and 36, Texas Water Code, govern the creation and operation of these types of districts.

Chapter 58, Texas Water Code, governs the creation and operation of these types of districts. An ID is supervised by the Texas Water Development Board (TWDB) and delivers untreated water for irrigation. Although an ID may provide drainage, it may not treat or deliver water for domestic use of operate wastewater facilities. An ID may also contract to deliver untreated water to political subdivisions and water supply corporations.

A LID is organized to use a system of levees and drainage facilities to reclaim lands contiguous to rivers, streams, and creeks. Upon a petition by the owners of the majority of land in a proposed district, a commissioners’ court in a particular county may establish a LID. The statutes pertaining to its creation and operation may be found in Chapter 57, Texas Water Code.

Chapter 375, Texas Local Government Code, provides for the “general law” creation and operation of the MMD. The general purpose of the MMD is to promote economic development in commercial and mixed us areas. It may provide for transportation facilities, landscaping, recreation, security, parking, and other facilities and services that contribute to the development of a commercial area.

A MUD, the most numerous and varied of all districts, may provide a broad range of services and improvements relating to: water supply and conservation, drainage, public safety, solid waste collection and disposal, wastewater treatment and recreational activities. A MUD promotes the development of raw land, typically into urban and suburban residential communities, by providing the utility infrastructure and services for the property. Most MUDs exist outside cities, but many MUDs are also utilized inside the city limits. The statutes pertaining to the creation and operation of these districts may be found in Chapter 54, Texas Water Code.

The Public Improvement District Assessment Act (Chapter 372 of the Local Government Code) allows any city to levy and collect special assessments on property that is within the city or within the city’s Extraterritorial Jurisdiction (ETJ).

A Public Improvement District may be formed to perform any of the following improvements:

  1. Water, wastewater, health and sanitation, or drainage improvements
  2. Street and sidewalk improvements
  3. Mass transit improvements
  4. Parking improvements
  5. Library improvements
  6. Park, recreation, and cultural improvements
  7. Landscaping and other aesthetic improvements
  8. Art installation
  9. Creation of pedestrian malls
  10. Similar improvements
  11. Supplemental safety services for the improvement of the district, including public safety and
    security services; or
  12. Supplemental business-related services for the improvement of the district.

Texas Local Government Code Chapter 422, as amended (the “PUA Act”), authorizes public entities to create a public utility agency to plan, finance, acquire, construct, own, operate, or maintain facilities necessary for the conservation, storage, transportation, treatment, or distribution of water and the collection, transportation, treatment, or disposal of wastewater, including a plant site, right-of-way, and property, equipment, or right of any kind useful in connection with the conservation, storage, transportation, treatment, or distribution of water and the collection, transportation, treatment, or disposal of wastewater.

RWA is created by an Act of the Texas Legislature, and operates pursuant to that Act. The central purpose of RWA is to finance and construct the regional facilities necessary to deliver surface water to water districts and cities to promote conversion from groundwater to surface water. RWA enters into agreements with surface water suppliers to purchase surface water to serve the region. RWA charges pumpage fees on groundwater pumped within its boundaries to pay for its facilities.

Chapter 311 of the Texas Tax Code allows municipalities or counties to form a Tax Increment Reinvestment Zone (“TIRZ”). The municipality proposing the TIRZ must notify each taxing unit that levies real property taxes in the proposed TIRZ and determine that tax increment that each taxing unit will contribute to the tax increment fund.

The statutes pertaining to the creation and operation of these district may be found in Chapter 51, Texas Water Code. A WCID has broad authority for the supply and storage of water for domestic, commercial, and industrial use; for the operation of sanitary wastewater systems; and for irrigation, drainage, and water quality. A WCID may improve rivers, creeks, and streams to prevent overflow, permit navigation and irrigation. It may also construct and maintain pools, lakes, reservoirs, dams, canals, and waterways.

A WID, usually organized on a county basis, primarily furnishes water for irrigation. A WID may furnish water for commercial and domestic use and protect land through levees and drainage facilities. The statutes pertaining to the creation and operation of these districts may be found in Chapter 55, Texas Water Code.

Water Supply or Sewer Service Corporation (WSC), are non-profit, member-owned and member-controlled corporations organized under Chapter 67, Texas Water Code. As such, WSCs are subject to the laws and regulations governing the operations of non-profit corporations. The operation of a WSC is the responsibility of its board of directors. Directors are elected by the corporation members.

Our Leadership Team

Mark Burton

Mark Burton
Managing Partner

Autumn Phillips

Autumn Phillips
Director of Professional Services

Cory Burton

Cory Burton
Regional Manager, Houston

Charlie Laconte

Charlie LaConti
Regional Manager, Conroe

Ghia Lewis

Ghia Lewis
Manager, Investments