McCall Gibson Swedlund Barfoot Ellis PLLC 13100 Wortham Center Drive, Suite 235 Houston, Texas 77065 January 23, 2026 Dear Mr. Swedlund, The Texas Commission on Environmental Quality requires Municipal Utility Districts to undergo an annual financial audit conducted in accordance with generally accepted auditing standards (GAAS). While such audits are often focused on the material fairness of the financial statements, GAAS further requires auditors to obtain reasonable assura