Commissioners Court — McLennan County Commissioners Court

O No lodging required HOTEL RA:laE INFORMATION Omni Fort Worth Hotel Sheraton Fort Worth Downtown Hotel Hampton Inn & Suites Fort Worth Downtown Rate per night Sent: Thursday, April 2, 2026 10:16 AM To: Tracy Guillory Subject: Your Reservation at Margaritaville Lake Resort Lake Conroe I Houston is Confirmed You don't often get email from margaritavilleresortlakeconroe@synxis.com. Learn why this is important CAUTION This email originated from outside the organization. DO NOT click links or open attachments unless you are expecting them from the sender and know the content is safe. -----------------------~ MARGARITAVILLE. LAKE C ONROE• HOUSTON See 1feu S(U)fl; YOUR STAY IS CONFIRMED Dear Donis, Page 50 of 613 Your upcoming stay in paradise is confirmed! Start looking forward to relaxation, escapism, and fun as you prepare to transition to our Margaritaville state of mind come Sunday, July 19, 2026. Until then, we'll be here if you have questions or need anything at all prior to your stay. Please find our phone number and details about your stay below. Your friends at Margaritaville Lake Resort Lake Conroe I Houston START PLANNING Page 51 of 613 EAT & DRINK Paradise is complete with delicious food and drinks! Get in an island state of mind with our tropical-inspired options. LEARN MORE> CONFIRMATION#: ARRIVAL DATE: DEPARTURE DATE: # OF ADULTS: # OF CHILDREN: TYPE OF ROOM: GUEST AMENITIES Whether you prefer a relaxing spa day, adventure at Jolly Mon Water Park, or a little competition on the golf course, we have a range of amenities to help build your ideal itinerary. l[ARN MORE> Sunday, July 19, 2026 Thursday, July 23, 2026 Lake View King Balcony Suite Best Available Rate Page 52 of 613 STAY ENHANCEMENTS (IF APPLICABLE): TOTAL AMOUNT DUE: USO 1,910.83 CANCELLATION POLICY: A minimum of 7 Days from arrival cancellation notice required to avoid one night room plus tax charges. Check-In Time: 16:00 (4:00 PM) Check-Out Time: 11 :00 (11 :00 AM) *Early check-in is based on availability on the day of arrival. EARLY DEPARTURE: In the event a guest checks out earlier than the confirmed check-out date (as written in the resort confirmation email at the time of check-in), the resort has the right to charge an early departure fee equal to one night stay. To avoid an early departure fee, guest must advise the resort 24 hours at or before check-in of any changes in planned length of stay. RESORT FEE: Your total resort fee inclusive of tax will be USO 203.40. This entitles you to: high speed WI-Fl in your guest suite and public spaces, self-parking, complimentary intra-resort transportation, access to our self-service business center (The Coconut Telegraph), in-room coffee and tea service, two complimentary bottles of water in your suite, unlimited local telephone calls, live entertainment (on select days only), pool towel service, golf bag handling and storage, and unlimited access to Jolly Mon Water Park, Fins Up Fitness Center, our golf practice facilities, Parrot Island Mini Golf, our private beach, Fin City Arcade Page 53 of 613 SH£RJ!FF PARNELL MCNAMARA McLennan County TRAINING DIVISION

O No lodging required HOTEL RA:laE INFORMATION Omni Fort Worth Hotel Sheraton Fort Worth Downtown Hotel Hampton Inn & Suites Fort Worth Downtown Rate per night Sent: Thursday, April 2, 2026 10:16 AM To: Tracy Guillory Subject: Your Reservation at Margaritaville Lake Resort Lake Conroe I Houston is Confirmed You don't often get email from margaritavilleresortlakeconroe@synxis.com. Learn why this is important CAUTION This email originated from outside the organization. DO NOT click links or open attachments unless you are expecting them from the sender and know the content is safe. -----------------------~ MARGARITAVILLE. LAKE C ONROE• HOUSTON See 1feu S(U)fl; YOUR STAY IS CONFIRMED Dear Donis, Page 50 of 613 Your upcoming stay in paradise is confirmed! Start looking forward to relaxation, escapism, and fun as you prepare to transition to our Margaritaville state of mind come Sunday, July 19, 2026. Until then, we'll be here if you have questions or need anything at all prior to your stay. Please find our phone number and details about your stay below. Your friends at Margaritaville Lake Resort Lake Conroe I Houston START PLANNING Page 51 of 613 EAT & DRINK Paradise is complete with delicious food and drinks! Get in an island state of mind with our tropical-inspired options. LEARN MORE> CONFIRMATION#: ARRIVAL DATE: DEPARTURE DATE: # OF ADULTS: # OF CHILDREN: TYPE OF ROOM: GUEST AMENITIES Whether you prefer a relaxing spa day, adventure at Jolly Mon Water Park, or a little competition on the golf course, we have a range of amenities to help build your ideal itinerary. l[ARN MORE> Sunday, July 19, 2026 Thursday, July 23, 2026 Lake View King Balcony Suite Best Available Rate Page 52 of 613 STAY ENHANCEMENTS (IF APPLICABLE): TOTAL AMOUNT DUE: USO 1,910.83 CANCELLATION POLICY: A minimum of 7 Days from arrival cancellation notice required to avoid one night room plus tax charges. Check-In Time: 16:00 (4:00 PM) Check-Out Time: 11 :00 (11 :00 AM) *Early check-in is based on availability on the day of arrival. EARLY DEPARTURE: In the event a guest checks out earlier than the confirmed check-out date (as written in the resort confirmation email at the time of check-in), the resort has the right to charge an early departure fee equal to one night stay. To avoid an early departure fee, guest must advise the resort 24 hours at or before check-in of any changes in planned length of stay. RESORT FEE: Your total resort fee inclusive of tax will be USO 203.40. This entitles you to: high speed WI-Fl in your guest suite and public spaces, self-parking, complimentary intra-resort transportation, access to our self-service business center (The Coconut Telegraph), in-room coffee and tea service, two complimentary bottles of water in your suite, unlimited local telephone calls, live entertainment (on select days only), pool towel service, golf bag handling and storage, and unlimited access to Jolly Mon Water Park, Fins Up Fitness Center, our golf practice facilities, Parrot Island Mini Golf, our private beach, Fin City Arcade Page 53 of 613 SH£RJ!FF PARNELL MCNAMARA McLennan County TRAINING DIVISION

REYNA, HUBBARD, RU IZ,ARELLANO KALAHARI RESORT-ROUND ROCK 278-20-35-2200-619102- 278-20-35-2200-619102- By ___________ _ Director of Purchasing VENDOR COPY Total Ext. Price Total Discount Total Credit Total Freight Extended Price Page 62 of 613 Invoice: - - --- ---

REQUISITION FOR PUR<::;HASE COUNTY OF McLENNAN From Department of: McLennan County Sheriffs Office-Training Division Account# : . 278-20-352200-619102 - LEOSE McLennan County Sheriffs Office Training Division

HYDRAULIC OIL FILTERS - 2SWR2 001-25-57-3620-606000- 001-25-57-3620-606000- By ___________ _ Director of Purchasing VENDOR COPY Total Ext. Price Total Discount Total Credit Total Freight Extended Price Page 70 of 613 J!Jll_Y"'/ PARTS DEDICATED TO THE PRO FESS IONAL 11-' l :A~· 1.,.'T ( Fl>-,:~ .. __:f~, .. :,r .• , ;. i,!., l";4J IQ'i •1 991 MCLENNAN COUNTY llt. ~ ,: 111 SI ~TE Cu~ tomcr n Item Numbe r Description II Y;1 • :1 f : H :.; .. r. r 1,uh Ftck11p 1942-459934 0,/2~/2fllo l :~8 f'H ~r : p Vi,1 / 112b30 7 I Ord c r Pd By Spc i al Ins t ruc ti ons •• Reprint II l .. WWW.ORE I LLYPRO.COM Ll,,: -:..•o.· S ty n.1t,1•t:

McLennan County (the County) is a public corporation and political subdivision of the State of Texas. The Commissioners Court, comprised of the County Judge and four Commissioners, is the general governing body of the County in accordance with Article 5, Paragraph 18 of the Texas Constitution. The County provides the following services as authorized by the statutes of the State of Texas: justice administration (courts, juries, constables, district attorney, clerks, investigators, sheriff, jail), tax collection, road and bridge maintenance, public health, agricultural extension services, fairgrounds venue, juvenile services, assistance to indigents, and area economic development.

The General Fund is the general operating fund of the County and is always classified as a major fund. The General Fund is used to account for all financial resources except those required to be accounted for in another fund. Major revenue sources include property taxes, charges for services, intergovernmental revenues and investment interest income. Primary expenditures are for general administration, judicial, public safety, health services, welfare services, capital acquisition, and debt service. Page 131 of 613 MCLENNAN COUNTY, TEXAS

The County's cash and cash equivalents are considered to be cash on hand, demand deposits, and short term investments with an original maturity of three months or less from the date of acquisition. Investments for the County are reported at fair value, except for the position in investment pools. The County’s investment in pools are reported at the net asset value per share (which approximates fair value) even though it is calculated using the amortized cost method. State statutes and the County's official Investment Policy authorize the County to invest in obligations of the U.S. Treasury and Governmental Agencies, commercial paper, repurchase agreements, bankers' acceptances, money market mutual funds and direct obligations of the State of Texas.

In accordance with the County’s investment policy, exposure to declines in fair values is managed by limiting the weighted average maturity of its investment portfolio to two years for individual securities and 90 days for investment pools. As of September 30, 2025, the County had the following investments: Investment Type Maturity Date Maturity (Days) Collateralized Certificates of Deposit: Central National Bank (CD)

McLennan County issues general obligation bonds and tax notes to finance major capital projects. The following listing of debt is for general obligation bonds and tax notes outstanding at September 30, 2025; the debt is for governmental activities only:

The County’s OPEB provides health benefits to eligible retired employees of the County and is a single employer plan administered by the County. Separately issued financial statements are not available for the plan. No assets are accumulated in a trust that meets the criteria in paragraph 4 of Statement 75. McLennan County Commissioners Court has the authority to establish and amend the benefits of the plan.

REYNA, HUBBARD, RU IZ,ARELLANO KALAHARI RESORT-ROUND ROCK 278-20-35-2200-619102- 278-20-35-2200-619102- By ___________ _ Director of Purchasing VENDOR COPY Total Ext. Price Total Discount Total Credit Total Freight Extended Price Page 62 of 613 Invoice: - - --- ---

REQUISITION FOR PUR<::;HASE COUNTY OF McLENNAN From Department of: McLennan County Sheriffs Office-Training Division Account# : . 278-20-352200-619102 - LEOSE McLennan County Sheriffs Office Training Division

HYDRAULIC OIL FILTERS - 2SWR2 001-25-57-3620-606000- 001-25-57-3620-606000- By ___________ _ Director of Purchasing VENDOR COPY Total Ext. Price Total Discount Total Credit Total Freight Extended Price Page 70 of 613 J!Jll_Y"'/ PARTS DEDICATED TO THE PRO FESS IONAL 11-' l :A~· 1.,.'T ( Fl>-,:~ .. __:f~, .. :,r .• , ;. i,!., l";4J IQ'i •1 991 MCLENNAN COUNTY llt. ~ ,: 111 SI ~TE Cu~ tomcr n Item Numbe r Description II Y;1 • :1 f : H :.; .. r. r 1,uh Ftck11p 1942-459934 0,/2~/2fllo l :~8 f'H ~r : p Vi,1 / 112b30 7 I Ord c r Pd By Spc i al Ins t ruc ti ons •• Reprint II l .. WWW.ORE I LLYPRO.COM Ll,,: -:..•o.· S ty n.1t,1•t:

McLennan County (the County) is a public corporation and political subdivision of the State of Texas. The Commissioners Court, comprised of the County Judge and four Commissioners, is the general governing body of the County in accordance with Article 5, Paragraph 18 of the Texas Constitution. The County provides the following services as authorized by the statutes of the State of Texas: justice administration (courts, juries, constables, district attorney, clerks, investigators, sheriff, jail), tax collection, road and bridge maintenance, public health, agricultural extension services, fairgrounds venue, juvenile services, assistance to indigents, and area economic development.

The General Fund is the general operating fund of the County and is always classified as a major fund. The General Fund is used to account for all financial resources except those required to be accounted for in another fund. Major revenue sources include property taxes, charges for services, intergovernmental revenues and investment interest income. Primary expenditures are for general administration, judicial, public safety, health services, welfare services, capital acquisition, and debt service. Page 131 of 613 MCLENNAN COUNTY, TEXAS

The County's cash and cash equivalents are considered to be cash on hand, demand deposits, and short term investments with an original maturity of three months or less from the date of acquisition. Investments for the County are reported at fair value, except for the position in investment pools. The County’s investment in pools are reported at the net asset value per share (which approximates fair value) even though it is calculated using the amortized cost method. State statutes and the County's official Investment Policy authorize the County to invest in obligations of the U.S. Treasury and Governmental Agencies, commercial paper, repurchase agreements, bankers' acceptances, money market mutual funds and direct obligations of the State of Texas.

In accordance with the County’s investment policy, exposure to declines in fair values is managed by limiting the weighted average maturity of its investment portfolio to two years for individual securities and 90 days for investment pools. As of September 30, 2025, the County had the following investments: Investment Type Maturity Date Maturity (Days) Collateralized Certificates of Deposit: Central National Bank (CD)

McLennan County issues general obligation bonds and tax notes to finance major capital projects. The following listing of debt is for general obligation bonds and tax notes outstanding at September 30, 2025; the debt is for governmental activities only:

The County’s OPEB provides health benefits to eligible retired employees of the County and is a single employer plan administered by the County. Separately issued financial statements are not available for the plan. No assets are accumulated in a trust that meets the criteria in paragraph 4 of Statement 75. McLennan County Commissioners Court has the authority to establish and amend the benefits of the plan.

The County is a lessee for various types of equipment including copiers, postage machines and body cameras. The County recognizes lease liability and an intangible right-to-use lease asset in the government-wide financial statements. The County recognizes lease liabilities with an initial, present value of $5,000 or more. Page 136 of 613 MCLENNAN COUNTY, TEXAS

The County is a lessee for various types of equipment including copiers, postage machines and body cameras. The County recognizes lease liability and an intangible right-to-use lease asset in the government-wide financial statements. The County recognizes lease liabilities with an initial, present value of $5,000 or more. Page 136 of 613 MCLENNAN COUNTY, TEXAS

The County is a lessee for subscription-based IT arrangements (SBITAs). The County recognizes liability and an intangible right-to-use asset in the government-wide financial statements. At the commencement of a SBITA, the County initially measures the liability at the present value of payments expected to be made during the agreement term. Subsequently, the liability is reduced by the principal portion of payments made. The asset is initially measured as the initial amount of the liability, adjusted for payments made at or before the commencement date, plus certain initial direct costs. Subsequently, the asset is amortized on a straight-line basis over its useful life. Key estimates and judgments related to SBITAs include how the County determines (1) the discount rate it uses to discount the expected payments to present value, (2) agreement term, and (3) agreed upon payments. The County uses the interest rate charged by the lessor as the discount rate. When the interest rate charged by the lessor is not provided, the County generally uses its estimated incremental borrowing rate as the discount rate.

The County is a lessee for subscription-based IT arrangements (SBITAs). The County recognizes liability and an intangible right-to-use asset in the government-wide financial statements. At the commencement of a SBITA, the County initially measures the liability at the present value of payments expected to be made during the agreement term. Subsequently, the liability is reduced by the principal portion of payments made. The asset is initially measured as the initial amount of the liability, adjusted for payments made at or before the commencement date, plus certain initial direct costs. Subsequently, the asset is amortized on a straight-line basis over its useful life. Key estimates and judgments related to SBITAs include how the County determines (1) the discount rate it uses to discount the expected payments to present value, (2) agreement term, and (3) agreed upon payments. The County uses the interest rate charged by the lessor as the discount rate. When the interest rate charged by the lessor is not provided, the County generally uses its estimated incremental borrowing rate as the discount rate.

The governmental fund financial statements present fund balances based on classifications that comprise a hierarchy that is based primarily on the extent to which the County is bound to honor constraints on the Page 137 of 613 MCLENNAN COUNTY, TEXAS

The governmental fund financial statements present fund balances based on classifications that comprise a hierarchy that is based primarily on the extent to which the County is bound to honor constraints on the Page 137 of 613 MCLENNAN COUNTY, TEXAS

Sometimes the government will fund outlays for a particular purpose from both restricted and unrestricted resources (the total of committed, assigned, and unassigned fund balance). In order to calculate the amounts to report as restricted, committed, assigned, and unassigned fund balance in the governmental fund financial statements a flow assumption must be made about the order in which the resources are considered to be applied. It is the government’s policy to consider restricted fund balance to have been depleted before using any of the components of unrestricted fund balance. Further, when the components of unrestricted fund balance can be used for the same purpose, committed fund balance is depleted first, followed by assigned fund balance. Unassigned fund balance is applied last.

Sometimes the government will fund outlays for a particular purpose from both restricted and unrestricted resources (the total of committed, assigned, and unassigned fund balance). In order to calculate the amounts to report as restricted, committed, assigned, and unassigned fund balance in the governmental fund financial statements a flow assumption must be made about the order in which the resources are considered to be applied. It is the government’s policy to consider restricted fund balance to have been depleted before using any of the components of unrestricted fund balance. Further, when the components of unrestricted fund balance can be used for the same purpose, committed fund balance is depleted first, followed by assigned fund balance. Unassigned fund balance is applied last.

Fund balance of governmental funds is reported in various categories based on the nature of any limitations requiring the use of resources for specific purposes. The government itself can establish limitations on the use of resources through either a commitment (committed fund balance) or an assignment (assigned fund The committed fund balance classification includes amounts that can be used only for the specific purposes determined by a formal action of the government’s highest level of decision-making authority. The Page 138 of 613 MCLENNAN COUNTY, TEXAS

Fund balance of governmental funds is reported in various categories based on the nature of any limitations requiring the use of resources for specific purposes. The government itself can establish limitations on the use of resources through either a commitment (committed fund balance) or an assignment (assigned fund The committed fund balance classification includes amounts that can be used only for the specific purposes determined by a formal action of the government’s highest level of decision-making authority. The Page 138 of 613 MCLENNAN COUNTY, TEXAS

In addition to assets, the statement of net position and/or balance sheet will sometimes report a separate section for deferred outflows of resources. This separate financial statement element, deferred outflows of resources, represents a consumption of net assets that applies to a future period(s) and so will not be recognized as an outflow of resources (expense/expenditure) until then. The County has the following items that qualify for reporting in this Pension/OPEB contributions after measurement date - These contributions are deferred and recognized in the following year. Page 140 of 613 MCLENNAN COUNTY, TEXAS

In addition to assets, the statement of net position and/or balance sheet will sometimes report a separate section for deferred outflows of resources. This separate financial statement element, deferred outflows of resources, represents a consumption of net assets that applies to a future period(s) and so will not be recognized as an outflow of resources (expense/expenditure) until then. The County has the following items that qualify for reporting in this Pension/OPEB contributions after measurement date - These contributions are deferred and recognized in the following year. Page 140 of 613 MCLENNAN COUNTY, TEXAS

For purposes of measuring the net pension asset, deferred outflows of resources and deferred inflows of resources related to pensions, and pension expenses, information about the Fiduciary Net Position of the Texas County and District Retirement System (TCDRS) and additions to/deductions from TCDRS’s Fiduciary Net Position have been determined on the same basis as they are reported by TCDRS. For this purpose, plan contributions are legally due. Benefit payments and refunds are recognized when due and payable in accordance with the benefit terms. Investments are reported at fair value.

For purposes of measuring the net pension asset, deferred outflows of resources and deferred inflows of resources related to pensions, and pension expenses, information about the Fiduciary Net Position of the Texas County and District Retirement System (TCDRS) and additions to/deductions from TCDRS’s Fiduciary Net Position have been determined on the same basis as they are reported by TCDRS. For this purpose, plan contributions are legally due. Benefit payments and refunds are recognized when due and payable in accordance with the benefit terms. Investments are reported at fair value.

For purposes of measuring the total OPEB liability, OPEB related deferred outflows and inflows of resources, and OPEB expense, benefit payments and refunds are recognized when due and payable in accordance with the benefit terms. Contributions are not required but are measured as payments by the County for benefits due and payable that are not reimbursed by plan assets. Information regarding the County’s total OPEB liability is obtained from a report prepared by a consulting actuary, Gabriel Roeder Smith & Company.

For purposes of measuring the total OPEB liability, OPEB related deferred outflows and inflows of resources, and OPEB expense, benefit payments and refunds are recognized when due and payable in accordance with the benefit terms. Contributions are not required but are measured as payments by the County for benefits due and payable that are not reimbursed by plan assets. Information regarding the County’s total OPEB liability is obtained from a report prepared by a consulting actuary, Gabriel Roeder Smith & Company.

Check Out Time: 11 :00 AM. After you have checked out, we invite you to stay with us in the Waterpark and enjoy the many other great Kalahari amenities and services available. Attraction Policy: During select times, the waterpark will rotate the openings and closings of all attractions throughout the day in order to ensure that our guest are able to enjoy all of our amenities. State law prohibits any food or beverage to be brought in from outside the Smoking Policy: All rooms are non-smoking. •Toe above rate(s) may not reflect all• possible fees, additional charges or taxes associated with this reservation. Additional charges may include extra perscin fees or other package charges associated with this reservation. For clarification regarding these charges, please contact our reservations department. Total tax comes to 8.5% Debit Cards and Payment Information Kalahari strongly recommends not using debit cards for payment. For standard charging privileges we will authorize an additional amount equal to $200 per stay. At check out this authorization is released but on debit cards tied to checking accounts this release of funds may be held for up to IO days by your banking institution We do not accept checks for Kalahari offers a pet-free environment except for guests with companion trained service animals. For your child's safety, life vests are required for all children under 48", You are encouraged to bring your own if it is well fitting and U.S. Coast Guard approved. Complimentary life vests are available in the Waterpark. Street Address: 3001 Kalahari Blvd. Round Rock, TX 78665 Book your Spa appointment today! https://spa.kalahariresorts.com/onecart/spa/scrvices/476/kalahariresorts-texas Page 68 of 613 CONVENTIONS Manually Requested Confimation Confirmation#: R041F221 Reyna, Kevin Texas Tactical Police Officers Thu 04/23/26 Fri 04/24/26 Sat 04/25/26 Additional Charge: Thu 04/23/26 Kalahari Resorts Round Rock, TX

Check Out Time: 11:00 AM-After you have checked out, we invite you to stay with us in the Waterpark and enjoy the many other great Kalahari amenities and services available. Attraction Policy: During select times, the waterpark will rotate the openings and closings of all attractions throughout the day in order to ensure that our guest are able to enjoy all of our amenities. State law prohibits any food or beverage to be brought in from outside the Smoking Policy: All rooms are non-smoking. •Toe above rate(s) may not reflect all possible fees, additional charges or taxes associated with this reservation. Additional charges may include extra person fees or other package charges associated ,vith this reservation. For clarification regarding these charges, please contact our reservations department. Total tax comes to 8.5% Debit Cards and Payment Information Kalahari strongly recommends not using debit cards for payment. For standard charging privileges we will authorize an additional amount equal to $200 per stay. At check out this authorization is released but on debit cards tied to checking accounts this release of funds may be held for up to IO days by your banking institution We do not accept checks for Kalahari offers a pet-free environment except for guests with companion trained service animals. For your child's safety, life vests are required for all children under 48". You are encouraged to bring your own ifit is well fitting and U.S. Coast Guard approved. Complimentary life vests are available in the Waterpark. Street Address: 3001 Kalahari Blvd. Round Rock, TX 78665 Book your Spa appointment today! https://spa.kalahariresorts.com/onecart/spa/services/4 76/kalahariresorts-texas Page 69 of 613 McLennan County Purchasing

During fiscal year 2025, the County adopted the following new accounting guidance: GASB Statement No. 101, Compensated Absences, was adopted effective December 15, 2023. The primary objective of this Statement is to better meet the information needs of financial statement users by aligning the recognition and measurement guidance under a unified model that can be applied consistently to any type of compensated absence and will eliminate potential comparability issues between governments that offer different types of leave. The results in a liability for compensated absences that will more appropriately reflect when a government incurs an obligation.

Check Out Time: 11 :00 AM. After you have checked out, we invite you to stay with us in the Waterpark and enjoy the many other great Kalahari amenities and services available. Attraction Policy: During select times, the waterpark will rotate the openings and closings of all attractions throughout the day in order to ensure that our guest are able to enjoy all of our amenities. State law prohibits any food or beverage to be brought in from outside the Smoking Policy: All rooms are non-smoking. •Toe above rate(s) may not reflect all• possible fees, additional charges or taxes associated with this reservation. Additional charges may include extra perscin fees or other package charges associated with this reservation. For clarification regarding these charges, please contact our reservations department. Total tax comes to 8.5% Debit Cards and Payment Information Kalahari strongly recommends not using debit cards for payment. For standard charging privileges we will authorize an additional amount equal to $200 per stay. At check out this authorization is released but on debit cards tied to checking accounts this release of funds may be held for up to IO days by your banking institution We do not accept checks for Kalahari offers a pet-free environment except for guests with companion trained service animals. For your child's safety, life vests are required for all children under 48", You are encouraged to bring your own if it is well fitting and U.S. Coast Guard approved. Complimentary life vests are available in the Waterpark. Street Address: 3001 Kalahari Blvd. Round Rock, TX 78665 Book your Spa appointment today! https://spa.kalahariresorts.com/onecart/spa/scrvices/476/kalahariresorts-texas Page 68 of 613 CONVENTIONS Manually Requested Confimation Confirmation#: R041F221 Reyna, Kevin Texas Tactical Police Officers Thu 04/23/26 Fri 04/24/26 Sat 04/25/26 Additional Charge: Thu 04/23/26 Kalahari Resorts Round Rock, TX

Check Out Time: 11:00 AM-After you have checked out, we invite you to stay with us in the Waterpark and enjoy the many other great Kalahari amenities and services available. Attraction Policy: During select times, the waterpark will rotate the openings and closings of all attractions throughout the day in order to ensure that our guest are able to enjoy all of our amenities. State law prohibits any food or beverage to be brought in from outside the Smoking Policy: All rooms are non-smoking. •Toe above rate(s) may not reflect all possible fees, additional charges or taxes associated with this reservation. Additional charges may include extra person fees or other package charges associated ,vith this reservation. For clarification regarding these charges, please contact our reservations department. Total tax comes to 8.5% Debit Cards and Payment Information Kalahari strongly recommends not using debit cards for payment. For standard charging privileges we will authorize an additional amount equal to $200 per stay. At check out this authorization is released but on debit cards tied to checking accounts this release of funds may be held for up to IO days by your banking institution We do not accept checks for Kalahari offers a pet-free environment except for guests with companion trained service animals. For your child's safety, life vests are required for all children under 48". You are encouraged to bring your own ifit is well fitting and U.S. Coast Guard approved. Complimentary life vests are available in the Waterpark. Street Address: 3001 Kalahari Blvd. Round Rock, TX 78665 Book your Spa appointment today! https://spa.kalahariresorts.com/onecart/spa/services/4 76/kalahariresorts-texas Page 69 of 613 McLennan County Purchasing

During fiscal year 2025, the County adopted the following new accounting guidance: GASB Statement No. 101, Compensated Absences, was adopted effective December 15, 2023. The primary objective of this Statement is to better meet the information needs of financial statement users by aligning the recognition and measurement guidance under a unified model that can be applied consistently to any type of compensated absence and will eliminate potential comparability issues between governments that offer different types of leave. The results in a liability for compensated absences that will more appropriately reflect when a government incurs an obligation.

EFFICIENCY SUITE Page 56 of 613 Page 57 of 613 7.0% Per Room Per Night 6.0% Per Room Per Night Don't m.iss out, You're not signed up to receive marketing communications from Hilton. Opt-in to receive exclusive offers and discounts directly to your inbox. update your preferences Please do not reply to this email, as mall sent to this address cannot be answered. If you have question̛ please visit our Customer Su121;1ort page and select the applicable contact method, Disclaimer: Room interior varies by hotel and the room booked may differ from room shown !n this email. Cilek here to see Hilton's pol!cy regarding firearms on hotel premises. *Standard Wi-Fi is free for Hilton Honors members. Premium, If avallable, has a fee (except for Diamond members). Wi-Fi access is not free in meeting spaces or at properties with a resort charge . .. Service of alcoholic beverages is subject to state and local laws. Must be of legal drinking age. Hilton Requests Upon Arrival(TM) items are subject to availability. t Visit Hilton.com/guarantee to learn more about our Best Price Guarantee. Using a debit/credit card to check In? A hold may be placed on your card account for the full anticipated amount to be owed to the hotel, including estimated incidentals, through date of check-out. Holds may not be released for 72 hours from date of check-out or longer at the discretion of your card issuer. Click here if you need to modify or cancel your reservation. Any change to your arrival or departure date or room type is subject to hotel availability and may result in a possible rate change or additional fee, Changes also may not be possible at a later date. This message and any attachments may contain confidential Information. If It has been sent to you In error or if you have questions regarding your reservation, please contact Hilton Reservations and Customer Care !2.Y̜P.hone or chat with us. You can also visit our He IP. Center for additional questions. Hilton Honors™ membership, including the earning and redemption of Points, is subject to Hilton Honors Terms and Conditions. This email advertisement was delivered. Click here to unsubscribe, Unsubscribing from all marketing ema!ls will prevent you from receiving news, offers and lnformaUon from us. You can continue to check your account by logging into your profile, contactingJ!YJ!hone or chatting with us. You can also visit our tifilP. Center for additional questions. © 2026 Hilton I ™ indicates a trademark of Hilton Domestic Operating Company Inc. or its subsidiaries I PrivaCY. PO!i!a: Hilton Reservations and Customer Care I 7930 Jones Branch Drive I Mclean, Virginia 22102, USA R03_B02_NMK_OTR_V33_MULTIBR_H03_EN Page 58 of 613 FOR THE STAY" Hello Ethan, View Account - See you soon, Ethan Sanders Your reservation for May-12-2026 has been Homewood Suites by Hilton Grand Prairie at EpicCentral

The accompanying basic financial statements present the government as defined according to criteria in GASB Statement No. 14, The Financial Reporting Entity and in GASB Statement No. 39, Determining Whether Certain Organizations are Component Units, an Amendment of GASB Statement 14. Blended component units, while legally separate entities, are, in substance, part of the government's operations. The McLennan County Juvenile Probation/Detention Department is also a blended component unit of McLennan County and is governed by the McLennan County Juvenile Board, an entity defined by the Texas Legislature. The Juvenile Board appoints the Director of the department. The County holds and accounts for the funds of the department. Commissioners Court does have some level of legal authority in the budget process by approving the amount of the transfer from the “General Fund” to the “Juvenile Probation Local Fund.” The Juvenile Board is responsible for approving the budget details that relate to this fund. On September 2, 2008, the Commissioners Court of McLennan County issued a certificate for order that created a nonprofit public facilities corporation under Chapter 303 of the Texas Local Government Code. The McLennan County Public Facility Corporation (the “Corporation”) was organized for the purpose of financing, on behalf of the County, an eligible criminal detention and correctional facility and to be responsible for the operations of such facility. The operations of the facility will be financed on an ongoing basis by the rental of jail space to third party entities, such as Federal agencies and other local governments. All of the members of the Board of Directors of the Corporation are appointed by the Commissioners Court of the County and at September 30, 2023 consisted of the individuals that comprise the Commissioners Court. The Corporation is included in the Annual Comprehensive Financial Report as a blended component unit. The Corporation’s funds consist of an Operating Fund and a Debt Service Fund. (b) Government–wide and Fund Financial Statements The government-wide financial statements include the statement of net position and the statement of activities. Government-wide statements report on all the non-fiduciary activities of the County and its blended component Page 130 of 613 MCLENNAN COUNTY, TEXAS

Special revenue funds are used to account for specific revenue sources (other than for capital projects) that are legally restricted to expenditures for specified purposes. These legal restrictions can come from outside the County or from Commissioners Court.

Property taxes are recognized as revenues in the period for which the taxes are levied, regardless of the lien date. Property taxes for the County are levied based on taxable value on the lien date of January 1 prior to September

According to County policy, all of its cash deposits are required to be in an institution that either has its main office or a branch in Texas, and are guaranteed by the Federal Deposit Insurance Corporation or are secured as principal by obligations described in clauses (1) through (4). Furthermore, the County limits its exposure to credit risk by limiting its investments to (1) obligations of the United States or its agencies; (2) direct obligations of the State of Texas or its agencies; (3) other obligations, the principal and interest of which is guaranteed or insured by or backed by the full credit and good faith of the State of Texas or the United States or their respective agencies; (4) obligations of states, agencies, counties, cities and other political subdivisions of the State of Texas rated as to investment quality by a nationally recognized investment rating firm not less than an A or its equivalent; (5) certificates of deposit meeting the requirements of the Texas Public Funds Investment Act (Chapter 2256, Texas Government Code) that are issued by or through an institution that either has its main office or a branch in Texas, and are guaranteed by the Federal Deposit Insurance Corporation or the National Credit Union Share Insurance Fund, or are secured as to principal by obligations described in clauses (1) through (4) or in any other manner and amount provided by law for county and district deposits; (6) fully collateralized repurchase agreements that have a defined termination date, are fully secured by obligation described in clause (1), and are placed through a primary government securities dealer or a financial institution doing business in the state of Texas; (7) commercial paper with a stated maturity of 270 days or less that is rated at least A-1 or P-1 or the equivalent by two nationally recognized credit rating agencies; (8) no-load money market mutual funds registered with and regulated by the Securities and Exchange Commission that have a weighted average stated maturity of 90 days or less; (9) no-load mutual funds registered with the Securities and Exchange Commission that have a weighted average maturity of less than two years, invest exclusively in obligations described in this policy and are continuously rated as to investment quality by at least one nationally recognized investment rating firm of not less than AAA or its equivalent; and (10) government investment pools that invest solely in such obligations, provided that the pools are rated no lower than AAA or AAAm or an equivalent by at least one nationally recognized rating service.

The annual debt service for general obligation bonds is as follows: Fiscal Year Ending September 30,

Members are eligible for retirement with TCDRS at age 60 with 8 years of service, or at any age with 30 years of service, or when age plus years of service equals 75.

EFFICIENCY SUITE Page 56 of 613 Page 57 of 613 7.0% Per Room Per Night 6.0% Per Room Per Night Don't m.iss out, You're not signed up to receive marketing communications from Hilton. Opt-in to receive exclusive offers and discounts directly to your inbox. update your preferences Please do not reply to this email, as mall sent to this address cannot be answered. If you have question̛ please visit our Customer Su121;1ort page and select the applicable contact method, Disclaimer: Room interior varies by hotel and the room booked may differ from room shown !n this email. Cilek here to see Hilton's pol!cy regarding firearms on hotel premises. *Standard Wi-Fi is free for Hilton Honors members. Premium, If avallable, has a fee (except for Diamond members). Wi-Fi access is not free in meeting spaces or at properties with a resort charge . .. Service of alcoholic beverages is subject to state and local laws. Must be of legal drinking age. Hilton Requests Upon Arrival(TM) items are subject to availability. t Visit Hilton.com/guarantee to learn more about our Best Price Guarantee. Using a debit/credit card to check In? A hold may be placed on your card account for the full anticipated amount to be owed to the hotel, including estimated incidentals, through date of check-out. Holds may not be released for 72 hours from date of check-out or longer at the discretion of your card issuer. Click here if you need to modify or cancel your reservation. Any change to your arrival or departure date or room type is subject to hotel availability and may result in a possible rate change or additional fee, Changes also may not be possible at a later date. This message and any attachments may contain confidential Information. If It has been sent to you In error or if you have questions regarding your reservation, please contact Hilton Reservations and Customer Care !2.Y̜P.hone or chat with us. You can also visit our He IP. Center for additional questions. Hilton Honors™ membership, including the earning and redemption of Points, is subject to Hilton Honors Terms and Conditions. This email advertisement was delivered. Click here to unsubscribe, Unsubscribing from all marketing ema!ls will prevent you from receiving news, offers and lnformaUon from us. You can continue to check your account by logging into your profile, contactingJ!YJ!hone or chatting with us. You can also visit our tifilP. Center for additional questions. © 2026 Hilton I ™ indicates a trademark of Hilton Domestic Operating Company Inc. or its subsidiaries I PrivaCY. PO!i!a: Hilton Reservations and Customer Care I 7930 Jones Branch Drive I Mclean, Virginia 22102, USA R03_B02_NMK_OTR_V33_MULTIBR_H03_EN Page 58 of 613 FOR THE STAY" Hello Ethan, View Account - See you soon, Ethan Sanders Your reservation for May-12-2026 has been Homewood Suites by Hilton Grand Prairie at EpicCentral

The accompanying basic financial statements present the government as defined according to criteria in GASB Statement No. 14, The Financial Reporting Entity and in GASB Statement No. 39, Determining Whether Certain Organizations are Component Units, an Amendment of GASB Statement 14. Blended component units, while legally separate entities, are, in substance, part of the government's operations. The McLennan County Juvenile Probation/Detention Department is also a blended component unit of McLennan County and is governed by the McLennan County Juvenile Board, an entity defined by the Texas Legislature. The Juvenile Board appoints the Director of the department. The County holds and accounts for the funds of the department. Commissioners Court does have some level of legal authority in the budget process by approving the amount of the transfer from the “General Fund” to the “Juvenile Probation Local Fund.” The Juvenile Board is responsible for approving the budget details that relate to this fund. On September 2, 2008, the Commissioners Court of McLennan County issued a certificate for order that created a nonprofit public facilities corporation under Chapter 303 of the Texas Local Government Code. The McLennan County Public Facility Corporation (the “Corporation”) was organized for the purpose of financing, on behalf of the County, an eligible criminal detention and correctional facility and to be responsible for the operations of such facility. The operations of the facility will be financed on an ongoing basis by the rental of jail space to third party entities, such as Federal agencies and other local governments. All of the members of the Board of Directors of the Corporation are appointed by the Commissioners Court of the County and at September 30, 2023 consisted of the individuals that comprise the Commissioners Court. The Corporation is included in the Annual Comprehensive Financial Report as a blended component unit. The Corporation’s funds consist of an Operating Fund and a Debt Service Fund. (b) Government–wide and Fund Financial Statements The government-wide financial statements include the statement of net position and the statement of activities. Government-wide statements report on all the non-fiduciary activities of the County and its blended component Page 130 of 613 MCLENNAN COUNTY, TEXAS

Special revenue funds are used to account for specific revenue sources (other than for capital projects) that are legally restricted to expenditures for specified purposes. These legal restrictions can come from outside the County or from Commissioners Court.

Property taxes are recognized as revenues in the period for which the taxes are levied, regardless of the lien date. Property taxes for the County are levied based on taxable value on the lien date of January 1 prior to September

According to County policy, all of its cash deposits are required to be in an institution that either has its main office or a branch in Texas, and are guaranteed by the Federal Deposit Insurance Corporation or are secured as principal by obligations described in clauses (1) through (4). Furthermore, the County limits its exposure to credit risk by limiting its investments to (1) obligations of the United States or its agencies; (2) direct obligations of the State of Texas or its agencies; (3) other obligations, the principal and interest of which is guaranteed or insured by or backed by the full credit and good faith of the State of Texas or the United States or their respective agencies; (4) obligations of states, agencies, counties, cities and other political subdivisions of the State of Texas rated as to investment quality by a nationally recognized investment rating firm not less than an A or its equivalent; (5) certificates of deposit meeting the requirements of the Texas Public Funds Investment Act (Chapter 2256, Texas Government Code) that are issued by or through an institution that either has its main office or a branch in Texas, and are guaranteed by the Federal Deposit Insurance Corporation or the National Credit Union Share Insurance Fund, or are secured as to principal by obligations described in clauses (1) through (4) or in any other manner and amount provided by law for county and district deposits; (6) fully collateralized repurchase agreements that have a defined termination date, are fully secured by obligation described in clause (1), and are placed through a primary government securities dealer or a financial institution doing business in the state of Texas; (7) commercial paper with a stated maturity of 270 days or less that is rated at least A-1 or P-1 or the equivalent by two nationally recognized credit rating agencies; (8) no-load money market mutual funds registered with and regulated by the Securities and Exchange Commission that have a weighted average stated maturity of 90 days or less; (9) no-load mutual funds registered with the Securities and Exchange Commission that have a weighted average maturity of less than two years, invest exclusively in obligations described in this policy and are continuously rated as to investment quality by at least one nationally recognized investment rating firm of not less than AAA or its equivalent; and (10) government investment pools that invest solely in such obligations, provided that the pools are rated no lower than AAA or AAAm or an equivalent by at least one nationally recognized rating service.

The annual debt service for general obligation bonds is as follows: Fiscal Year Ending September 30,

Members are eligible for retirement with TCDRS at age 60 with 8 years of service, or at any age with 30 years of service, or when age plus years of service equals 75.

Health Services The Auditor's Office can answer any budget related questions and if needed, may follow up with a budget amendment at a later date should the court decide to take action to approve this request. -Thank You. Page 42 of 613 McLennan County Credit Card Purchases SO is requesting to use the County Credit Card to pay for hotel accommodations for staff Training / Location / Date / Amount Location: Grand Prairie, Texas Dates: 5/12/26 - 5/15/26 Amount for Room: $367.26/night - Total: $1,101.76 SO is requesting to use the County Credit Card to prepay hotel accommodations for staff Training / Location / Date / Amount Department: Sheriff's Office Sheriff's Association of Texas Conference Location: Ft. Worth, Texas Dates: 7/17/26 - 7/22/26 Amount for Room: $200/night - Total: $2,000.00 (price is an estimate) Sheriff Parnell McNamara Department: Commissioner, Precinct 2 Commissioner Precinct 2 is requesting to use the County Credit Card to prepay hotel accommodations for training Ethan Sanders / Kevin Wilkins / Mark Mocuta / James Wolfe Training / Location / Date / Amount North and East Texas County Judges and Commissioners Association Annual Conference Location: Montgomery, Texas Dates: 7/19/26 - 7/23/26 Amount for Room: Total: $1,910.83 Commissioner DL Wilson Department: Sheriff's Office Kevin Reyna / Jason Hubbard / Jesus Ruiz / Martin Arellano Department: Sheriff's Office SO is requesting ratification of a County Credit Card charge to pay for hotel accommodations for staff training Training / Location / Date / Amount Texas Tactical Police Officers Association Location: Round Rock, Texas Dates: 4/23/26 - 4/26/26 Amount for Room: $184/night - Total: $1,373.10 Page 1 of 2 Page 43 of 613 Specialty Court Road & Bridge, Precinct 2 Ratification of purchase of two hydraulic oil Description Purchase of 414 Uber Codes/Cards for Specialty court participants travel Page 2 of 2 Page 44 of 613 Page 45 of 613 Page 46 of 613 Hotel Information Your acknowledgement# is confirmation that we are reserving a room for you in our block. We will send you the hotel confirmation # closer to the event. Parnell McNamara Worth Hotel July 17, 2026 July 22, 2026 Page 47 of 613 4/9/26, 8:42 AM Choose Hotel: Sheriffs' Association of Texas 148th Annual Training Conference & Expo A Changes to your registration are not final until you have reached the Confirmation page. Hotel Selection * @ Omni Fort Worth Hotel [More Info)

Health Services The Auditor's Office can answer any budget related questions and if needed, may follow up with a budget amendment at a later date should the court decide to take action to approve this request. -Thank You. Page 42 of 613 McLennan County Credit Card Purchases SO is requesting to use the County Credit Card to pay for hotel accommodations for staff Training / Location / Date / Amount Location: Grand Prairie, Texas Dates: 5/12/26 - 5/15/26 Amount for Room: $367.26/night - Total: $1,101.76 SO is requesting to use the County Credit Card to prepay hotel accommodations for staff Training / Location / Date / Amount Department: Sheriff's Office Sheriff's Association of Texas Conference Location: Ft. Worth, Texas Dates: 7/17/26 - 7/22/26 Amount for Room: $200/night - Total: $2,000.00 (price is an estimate) Sheriff Parnell McNamara Department: Commissioner, Precinct 2 Commissioner Precinct 2 is requesting to use the County Credit Card to prepay hotel accommodations for training Ethan Sanders / Kevin Wilkins / Mark Mocuta / James Wolfe Training / Location / Date / Amount North and East Texas County Judges and Commissioners Association Annual Conference Location: Montgomery, Texas Dates: 7/19/26 - 7/23/26 Amount for Room: Total: $1,910.83 Commissioner DL Wilson Department: Sheriff's Office Kevin Reyna / Jason Hubbard / Jesus Ruiz / Martin Arellano Department: Sheriff's Office SO is requesting ratification of a County Credit Card charge to pay for hotel accommodations for staff training Training / Location / Date / Amount Texas Tactical Police Officers Association Location: Round Rock, Texas Dates: 4/23/26 - 4/26/26 Amount for Room: $184/night - Total: $1,373.10 Page 1 of 2 Page 43 of 613 Specialty Court Road & Bridge, Precinct 2 Ratification of purchase of two hydraulic oil Description Purchase of 414 Uber Codes/Cards for Specialty court participants travel Page 2 of 2 Page 44 of 613 Page 45 of 613 Page 46 of 613 Hotel Information Your acknowledgement# is confirmation that we are reserving a room for you in our block. We will send you the hotel confirmation # closer to the event. Parnell McNamara Worth Hotel July 17, 2026 July 22, 2026 Page 47 of 613 4/9/26, 8:42 AM Choose Hotel: Sheriffs' Association of Texas 148th Annual Training Conference & Expo A Changes to your registration are not final until you have reached the Confirmation page. Hotel Selection * @ Omni Fort Worth Hotel [More Info)

of-living adjustment for the 2025 fiscal year. Not only did this increase the salary amounts but the benefits and related taxes as well. Judicial activities accounted for 5.5% of expenses in 2025, increasing by $2.9 million in 2025 compared to 2024. Growth and activity in the County has attributed to this increase when compared to the prior fiscal year. However, the largest factor is the increase in pension liability attributable to this function for 2025. Public Safety activities accounted for 34.3% of expenses in 2025 increasing by $35.8 million or 70.9%, in 2025 compared to 2024. The largest factors are the increase in pension liability for 2025, changes made to the law enforcement step-pay payroll structure, and a decrease in capital related expenses. Another portion of the increase in 2025 is related to the activity in the PFC Jail Operating Fund, which is used to account for the operations of the McLennan County Public Facility Corporation’s Jack Harwell Detention Center. Since the County is the operator for the facility, the expenses in this fund reflect the difference in housing revenue collections and the amount transferred to the PFC Debt Service Fund. Public Transportation activities accounted for 9.2% of expenses in 2025, decreasing by $4.2 million, or 15.5% in

Health activities accounted for 21.2% of expenses in 2025, increasing by $2.1 million compared to 2024. The primary reason for this increase was the fact that all employees received a 3.11% cost-of-living-adjustment for the

Welfare activities accounted for 3.3% of expenses in 2025, increasing by $390.3 thousand compared to 2024. The primary reason for this increase was the fact that all employees received a 3.11% cost-of-living-adjustment for the

fund balances. The Debt Service Fund accounted for 1.1% of the total governmental fund assets and 1.2% of the total governmental fund balances. The Permanent Improvement Fund accounted for 36.3% of the total governmental fund assets and 41.5% of the total governmental fund balances. The American Rescue Plan Fund accounted for 4.6% of the total governmental fund assets. The Local Provider Participation Fund accounted for 2.6% of the total governmental fund assets and 3.0% of the total governmental fund balances. The PFC Jail Operating Fund accounted for 1.2% of the total governmental fund assets. The PFC Debt Service Fund accounted for 2.4% of the total governmental fund assets and 2.8% of the total governmental fund balances.

of-living adjustment for the 2025 fiscal year. Not only did this increase the salary amounts but the benefits and related taxes as well. Judicial activities accounted for 5.5% of expenses in 2025, increasing by $2.9 million in 2025 compared to 2024. Growth and activity in the County has attributed to this increase when compared to the prior fiscal year. However, the largest factor is the increase in pension liability attributable to this function for 2025. Public Safety activities accounted for 34.3% of expenses in 2025 increasing by $35.8 million or 70.9%, in 2025 compared to 2024. The largest factors are the increase in pension liability for 2025, changes made to the law enforcement step-pay payroll structure, and a decrease in capital related expenses. Another portion of the increase in 2025 is related to the activity in the PFC Jail Operating Fund, which is used to account for the operations of the McLennan County Public Facility Corporation’s Jack Harwell Detention Center. Since the County is the operator for the facility, the expenses in this fund reflect the difference in housing revenue collections and the amount transferred to the PFC Debt Service Fund. Public Transportation activities accounted for 9.2% of expenses in 2025, decreasing by $4.2 million, or 15.5% in

Health activities accounted for 21.2% of expenses in 2025, increasing by $2.1 million compared to 2024. The primary reason for this increase was the fact that all employees received a 3.11% cost-of-living-adjustment for the

Welfare activities accounted for 3.3% of expenses in 2025, increasing by $390.3 thousand compared to 2024. The primary reason for this increase was the fact that all employees received a 3.11% cost-of-living-adjustment for the

fund balances. The Debt Service Fund accounted for 1.1% of the total governmental fund assets and 1.2% of the total governmental fund balances. The Permanent Improvement Fund accounted for 36.3% of the total governmental fund assets and 41.5% of the total governmental fund balances. The American Rescue Plan Fund accounted for 4.6% of the total governmental fund assets. The Local Provider Participation Fund accounted for 2.6% of the total governmental fund assets and 3.0% of the total governmental fund balances. The PFC Jail Operating Fund accounted for 1.2% of the total governmental fund assets. The PFC Debt Service Fund accounted for 2.4% of the total governmental fund assets and 2.8% of the total governmental fund balances.

The estimated cost to buy out the accrued paid time off for the departing employee is approximately The vacancy is outlined below. Position Title

compliance with certain provisions of laws, regulations, contracts, and grant agreements and other matters. The purpose of that report is solely to describe the scope of our testing of internal control over financial reporting and compliance and the results of that testing, and not to provide an opinion on the effectiveness of internal control over financial reporting or on compliance. That report is an integral part of an audit performed in accordance with Government Auditing Standards in considering the County’s internal control over financial reporting and compliance. Waco, Texas March 31, 2026 Page 97 of 613 Page 98 of 613 McLennan County, Texas Management’s Discussion and Analysis September 30, 2025 This discussion and analysis provides readers of the financial statements of McLennan County, Texas (the County) a narrative overview and analysis of the County's financial activities for the fiscal year that ended September 30, 2025. The intent of this discussion and analysis is to look at the County's financial performance as a whole. Readers of this discussion and analysis should consider the information presented here in conjunction with additional information that we have furnished in our accompanying letter of transmittal and in the basic financial statements and notes to the financial statements (which immediately follow this discussion). FINANCIAL HIGHLIGHTS The assets and deferred outflows of resources of McLennan County exceeded its liabilities and deferred inflows at September 30, 2025, by $100.6 million. Net investment in capital assets (net of depreciation and related debt) accounts for almost 73.7% of this amount, with a value of $74.1 million. Restricted net position totaled $34.1 million or 33.9% of net position. Of the remaining net position, a deficit of $7.7 million exists as unrestricted net position. The County's total net position decreased by a total of $39.2 million for the year ended September 30, 2025 when compared to the total net position reported for the year ended September 30, 2024. Income from general sources of revenue totaled $135.1 million, with total expenses in excess of program revenues of $174.2 million. As of September 30, 2025, McLennan County's governmental funds reported combined ending fund balances of $189.9 million. Of that amount, $128.3 million was restricted for or committed for specific purposes. $14.5 million was assigned to fund the upcoming year budget for the Governmental Funds, $45.8 million was unassigned for spending at the government's discretion in the Governmental Funds, and $1.3 million was nonspendable due to the nature of the asset as a prepaid asset. The unassigned fund balance for the General Fund of $46.1 million at September 30, 2025 was 29.9% of the total $154.2 million of General Fund expenditures for fiscal year 2025. OVERVIEW OF THE FINANCIAL STATEMENTS This discussion and analysis is intended to serve as an introduction to McLennan County's basic financial statements. The annual report presented herein is a series of financial statements and notes to those statements, as well as other required supplementary information and schedules. These statements and schedules are organized so the reader can understand McLennan County as a financial operating entity. As the reader moves through the statements, there is ever increasing detail to further explain information presented. The basic financial statements are comprised of three components: Government-wide financial statements, Fund financial statements, and Notes to the financial statements This report also contains other required supplementary information in addition to the basic financial statements themselves. Government-Wide Financial Statements There are two government-wide financial statements that are designed to provide readers a broad overview of McLennan County's finances in a manner similar to the financial statements of a private-sector business. The statement of net position presents information on all of McLennan County's assets, deferred outflows of resources, liabilities, and deferred inflows of resources; the difference between the four is reported as net position. This statement is similar to that of the balance sheet of a private-sector business (with primary sections in a business balance sheet being assets, liabilities, and equity). Over time, increases or decreases in net position may serve as a useful indicator of whether the financial position of the County is improving or deteriorating. Page 99 of 613 McLennan County, Texas Management’s Discussion and Analysis September 30, 2025 The statement of activities presents information showing how the government's net position changed during 2025. Because the statement of activities separates program revenue (that is, revenue generated by specific programs through charges for services, fees, licenses, grants received, and other contributions) from general revenue (revenue provided by taxes and other sources not tied to a particular program), it shows to what extent each program has to rely on general revenues for funding. All changes in net position are reported using the accrual basis of accounting, similar to the method used by most private-sector businesses. The accrual basis of accounting requires that revenues be reported when they are earned and expenses are reported when the goods and services are received, regardless of the timing of cash being received or paid. This differs from the fund accounting statements, which are recorded using the modified accrual method to primarily record the inflows and outflows of cash. Items such as uncollected taxes, unpaid vendor invoices for items received in 2025, and earned but unused leave time are included in the statement of activities as revenue and expense, even though the cash associated with these items will not be received or distributed in 2025. McLennan County has no separately identified discretely-presented component units included in the government-wide financial statements. By virtue of the County's authority to exercise influence over its operations, the Juvenile Probation Department is reflected as a blended component unit and special revenue fund and its financial data is included in governmental activities. In addition McLennan County Public Facilities Corporation (the Corporation or PFC), a nonprofit corporation created under Texas Local Government Code Section 303 on September 2, 2008 is a blended component unit. All of the members of the Board of Directors of the Corporation are appointed by the County’s Commissioners Court, and indeed consists of the same individuals that comprise the Commissioners Court. During 2009 the Corporation issued revenue bonds to fund the construction of a new 816 bed detention facility. The new detention facility was completed in 2010 and started operating in June of that year. The Corporation refunded the Series 2009 revenue bonds by issuing Project Revenue Refunding Bonds Taxable Series 2014 in the 2016 fiscal year. You will find further information regarding these blended component units in the Summary of Significant Accounting Policies in Note I of the notes to the financial statements. Fund Financial Statements A fund is a grouping of related accounts used to maintain control over resources segregated for specific activities or objectives. McLennan County, like other local governments, uses fund accounting to ensure and demonstrate compliance with financial and legal requirements. All funds are divided into three categories: governmental funds, proprietary funds, and fiduciary funds. Governmental Funds are used to account for essentially the same functions reported in the governmental activities in the government-wide financial statements, but unlike the activity statement, the measurement focus is on available Fiduciary Funds are used to account for resources that are held by the government as a trustee or agent for parties outside of the government. The resources of fiduciary funds cannot be used to support the government's own Proprietary Funds are used to account for the County’s health, dental, and vision insurance. The County maintains one type of proprietary fund, Internal Service Funds. Internal Service Funds are an accounting device used to accumulate and allocate costs internally among the County’s various functions. The Internal Service Funds have been included within governmental activities in the government-wide financial statements. Governmental Funds The Governmental Fund Balance Sheet and the Governmental Fund Statement of Revenues, Expenditures, and Changes in Fund Balances present a separate column of financial data for the General Fund, Debt Service Fund, Permanent Improvement Fund, American Rescue Plan Fund, Local Provider Participation Fund, PFC Jail Operating Fund, and PFC Debt Service Fund as the major funds. Data from the remaining governmental funds (i.e., non-major funds) are combined into a single, aggregated presentation. The "governmental fund" financial statements can be found immediately following the Page 100 of 613 McLennan County, Texas Management’s Discussion and Analysis September 30, 2025

The estimated cost to buy out the accrued paid time off for the departing employee is approximately The vacancy is outlined below. Position Title

compliance with certain provisions of laws, regulations, contracts, and grant agreements and other matters. The purpose of that report is solely to describe the scope of our testing of internal control over financial reporting and compliance and the results of that testing, and not to provide an opinion on the effectiveness of internal control over financial reporting or on compliance. That report is an integral part of an audit performed in accordance with Government Auditing Standards in considering the County’s internal control over financial reporting and compliance. Waco, Texas March 31, 2026 Page 97 of 613 Page 98 of 613 McLennan County, Texas Management’s Discussion and Analysis September 30, 2025 This discussion and analysis provides readers of the financial statements of McLennan County, Texas (the County) a narrative overview and analysis of the County's financial activities for the fiscal year that ended September 30, 2025. The intent of this discussion and analysis is to look at the County's financial performance as a whole. Readers of this discussion and analysis should consider the information presented here in conjunction with additional information that we have furnished in our accompanying letter of transmittal and in the basic financial statements and notes to the financial statements (which immediately follow this discussion). FINANCIAL HIGHLIGHTS The assets and deferred outflows of resources of McLennan County exceeded its liabilities and deferred inflows at September 30, 2025, by $100.6 million. Net investment in capital assets (net of depreciation and related debt) accounts for almost 73.7% of this amount, with a value of $74.1 million. Restricted net position totaled $34.1 million or 33.9% of net position. Of the remaining net position, a deficit of $7.7 million exists as unrestricted net position. The County's total net position decreased by a total of $39.2 million for the year ended September 30, 2025 when compared to the total net position reported for the year ended September 30, 2024. Income from general sources of revenue totaled $135.1 million, with total expenses in excess of program revenues of $174.2 million. As of September 30, 2025, McLennan County's governmental funds reported combined ending fund balances of $189.9 million. Of that amount, $128.3 million was restricted for or committed for specific purposes. $14.5 million was assigned to fund the upcoming year budget for the Governmental Funds, $45.8 million was unassigned for spending at the government's discretion in the Governmental Funds, and $1.3 million was nonspendable due to the nature of the asset as a prepaid asset. The unassigned fund balance for the General Fund of $46.1 million at September 30, 2025 was 29.9% of the total $154.2 million of General Fund expenditures for fiscal year 2025. OVERVIEW OF THE FINANCIAL STATEMENTS This discussion and analysis is intended to serve as an introduction to McLennan County's basic financial statements. The annual report presented herein is a series of financial statements and notes to those statements, as well as other required supplementary information and schedules. These statements and schedules are organized so the reader can understand McLennan County as a financial operating entity. As the reader moves through the statements, there is ever increasing detail to further explain information presented. The basic financial statements are comprised of three components: Government-wide financial statements, Fund financial statements, and Notes to the financial statements This report also contains other required supplementary information in addition to the basic financial statements themselves. Government-Wide Financial Statements There are two government-wide financial statements that are designed to provide readers a broad overview of McLennan County's finances in a manner similar to the financial statements of a private-sector business. The statement of net position presents information on all of McLennan County's assets, deferred outflows of resources, liabilities, and deferred inflows of resources; the difference between the four is reported as net position. This statement is similar to that of the balance sheet of a private-sector business (with primary sections in a business balance sheet being assets, liabilities, and equity). Over time, increases or decreases in net position may serve as a useful indicator of whether the financial position of the County is improving or deteriorating. Page 99 of 613 McLennan County, Texas Management’s Discussion and Analysis September 30, 2025 The statement of activities presents information showing how the government's net position changed during 2025. Because the statement of activities separates program revenue (that is, revenue generated by specific programs through charges for services, fees, licenses, grants received, and other contributions) from general revenue (revenue provided by taxes and other sources not tied to a particular program), it shows to what extent each program has to rely on general revenues for funding. All changes in net position are reported using the accrual basis of accounting, similar to the method used by most private-sector businesses. The accrual basis of accounting requires that revenues be reported when they are earned and expenses are reported when the goods and services are received, regardless of the timing of cash being received or paid. This differs from the fund accounting statements, which are recorded using the modified accrual method to primarily record the inflows and outflows of cash. Items such as uncollected taxes, unpaid vendor invoices for items received in 2025, and earned but unused leave time are included in the statement of activities as revenue and expense, even though the cash associated with these items will not be received or distributed in 2025. McLennan County has no separately identified discretely-presented component units included in the government-wide financial statements. By virtue of the County's authority to exercise influence over its operations, the Juvenile Probation Department is reflected as a blended component unit and special revenue fund and its financial data is included in governmental activities. In addition McLennan County Public Facilities Corporation (the Corporation or PFC), a nonprofit corporation created under Texas Local Government Code Section 303 on September 2, 2008 is a blended component unit. All of the members of the Board of Directors of the Corporation are appointed by the County’s Commissioners Court, and indeed consists of the same individuals that comprise the Commissioners Court. During 2009 the Corporation issued revenue bonds to fund the construction of a new 816 bed detention facility. The new detention facility was completed in 2010 and started operating in June of that year. The Corporation refunded the Series 2009 revenue bonds by issuing Project Revenue Refunding Bonds Taxable Series 2014 in the 2016 fiscal year. You will find further information regarding these blended component units in the Summary of Significant Accounting Policies in Note I of the notes to the financial statements. Fund Financial Statements A fund is a grouping of related accounts used to maintain control over resources segregated for specific activities or objectives. McLennan County, like other local governments, uses fund accounting to ensure and demonstrate compliance with financial and legal requirements. All funds are divided into three categories: governmental funds, proprietary funds, and fiduciary funds. Governmental Funds are used to account for essentially the same functions reported in the governmental activities in the government-wide financial statements, but unlike the activity statement, the measurement focus is on available Fiduciary Funds are used to account for resources that are held by the government as a trustee or agent for parties outside of the government. The resources of fiduciary funds cannot be used to support the government's own Proprietary Funds are used to account for the County’s health, dental, and vision insurance. The County maintains one type of proprietary fund, Internal Service Funds. Internal Service Funds are an accounting device used to accumulate and allocate costs internally among the County’s various functions. The Internal Service Funds have been included within governmental activities in the government-wide financial statements. Governmental Funds The Governmental Fund Balance Sheet and the Governmental Fund Statement of Revenues, Expenditures, and Changes in Fund Balances present a separate column of financial data for the General Fund, Debt Service Fund, Permanent Improvement Fund, American Rescue Plan Fund, Local Provider Participation Fund, PFC Jail Operating Fund, and PFC Debt Service Fund as the major funds. Data from the remaining governmental funds (i.e., non-major funds) are combined into a single, aggregated presentation. The "governmental fund" financial statements can be found immediately following the Page 100 of 613 McLennan County, Texas Management’s Discussion and Analysis September 30, 2025

Waco, TX 76701-1366 Office: (254)-757-5158 Subject: Requesting Approval to fill Health Services Clerk Prior to PTO Accrual Exhaustion County Health Services is requesting the ability to fill the Health Services Clerk position effective May 27,

Waco, TX 76701-1366 Contact Person: Jason Sandell Date Delivery Required: --------------- Telephone: ---=O-=-fc=-·--=2 =- 54-'---"'"'75=-9--5'-7--=1"-7--'F'"'a-"'x--=2'-"5-'-4---'7-=-59'---=-57-'--4'""'8'-- Tell here what is wanted Describe fully size, color, catalo2 # when annlicable Homewood Suites by Hilton 1) Ethan Sanders

Waco, TX 76701 Phone: 254-757-5016 Fax: 254-757-5068 Accounts Payable McLennan County - Auditors

Waco TX 76701-1366 J P MORGAN CHASE BANK NA PO BOX 4475 CAROL STREAM IL 60197-4475 Vendor Phone Number I Vendor Fax Number I Requisition Number 888-508-9758 Purchase Order Fiscal Year Page 1 of 1 THIS NUMBER MUST APPEAR ON ALL INVOICES, PACKAGES AND SHIPPING PAPERS. Delivery must be made within doors of specified destination. SHERIFF'S OFFICE MCLENNAN COUNTY

Waco, Texas Voice (254) 757-5156 Fax (254) 757-5157 Frances.Bartlett@co.Mclennan.tx.us Page 83 of 613 The County operates as specified under the Constitution and Statutes of the State of Texas, which provide for a Commissioners Court consisting of the County Judge and four Commissioners, one from each of four geographical precincts. The County Judge is elected for a term of four years and the Commissioners for four-year staggered terms. The County provides the full range of county services contemplated by the Constitution and Statutes of the State of Texas. The primary functions include general government, judiciary, public safety, county roads, environmental protection, health, welfare, culture and recreation, conservation, and infrastructure. The annual budget serves as the foundation for McLennan County's financial planning and control. All departments of the County are required to submit requests for appropriation to the County Auditor’s Office. The County Auditor, who serves as the Budget Officer, presents these requests to Commissioners Court. The County Auditor is also responsible for estimating the revenues for the budget. Through budget workshops the Commissioners Court creates a budget which is voted on and becomes the proposed budget. The proposed budget must be filed with the County Clerk. The Court is required to publish specific information, notices, and hold public hearings as defined by State Statute. After all these requirements are met, the Court may adopt the budget and the tax rate by September 1 or as soon thereafter as is practical. The appropriated budget is adopted by fund, then by department, then by individual line item. Budget-to-actual comparisons are provided in this report for all of the funds for which a budget is adopted by the Commissioners Court. Factors Affecting Financial Condition The information presented in the financial statements is perhaps best understood when it is considered from the broader perspective of the specific environment within which McLennan County operates. Local economy McLennan County experiences the same economic concerns being felt across Texas and the Nation. However, the tough economy is mitigated to a great degree in McLennan County by its diversified and stable economic base, including manufacturing, high technology companies, retail, higher education institutions, service industries, aviation industry and others. McLennan County provides a high quality labor force, attractive real estate opportunities, favorable tax treatment and abundant natural resources. McLennan County is strategically located at the approximate geographic center of Texas, often referred to as the “Heart of Texas,” and is within 200 miles of 70 percent of the Texas population. Major cities such as Austin, Dallas, Fort Worth, Houston, and San Antonio are within minimal driving distances. Our County’s location continues to have a strong impact on the County, as Interstate Highway 35, considered a main gateway to Mexico, passes through the middle of the County. Long-term financial planning The Commissioners Court continues to be very active in economic development to insure and promote continued growth. Vigorous efforts by the McLennan County Commissioners Court and the Greater Waco Chamber of Commerce to attract new industry to the area are continuing, and the prospect of continued growth in the local economy is very encouraging at this time. The establishment of the Waco/McLennan County Economic Development Corporation, a joint venture with the Greater Waco Chamber of Commerce, the Waco Industrial Foundation, the City of Waco and McLennan County, has been a significant instrument in promoting economic development in our area. Both McLennan County and the City of Waco provide the funding for the Corporation, which provides economic incentives to companies meeting certain social and economic performance Awards and Acknowledgements The Government Finance Officers Association of the United States and Canada (GFOA) awarded a Certificate of Achievement for Excellence in Financial Reporting to McLennan County, Texas for its annual comprehensive financial report for the fiscal year ended September 30, 2024. This was the fortieth consecutive year that the County has achieved this prestigious award. In order to be awarded a Certificate of Achievement, a government must publish an easily readable and efficiently organized annual comprehensive financial report. This report must satisfy both generally accepted accounting principles and applicable legal requirements. A Certificate of Achievement is valid for a period of one year only. We believe that our current annual comprehensive financial report continues to meet the Certificate of Achievement Program’s requirements, and we are submitting it to the GFOA to determine its eligibility for another certificate. Page 84 of 613

Waco, TX 76701-1366 Office: (254)-757-5158 Subject: Requesting Approval to fill Health Services Clerk Prior to PTO Accrual Exhaustion County Health Services is requesting the ability to fill the Health Services Clerk position effective May 27,

Waco, TX 76701-1366 Contact Person: Jason Sandell Date Delivery Required: --------------- Telephone: ---=O-=-fc=-·--=2 =- 54-'---"'"'75=-9--5'-7--=1"-7--'F'"'a-"'x--=2'-"5-'-4---'7-=-59'---=-57-'--4'""'8'-- Tell here what is wanted Describe fully size, color, catalo2 # when annlicable Homewood Suites by Hilton 1) Ethan Sanders

Waco, TX 76701 Phone: 254-757-5016 Fax: 254-757-5068 Accounts Payable McLennan County - Auditors

Waco TX 76701-1366 J P MORGAN CHASE BANK NA PO BOX 4475 CAROL STREAM IL 60197-4475 Vendor Phone Number I Vendor Fax Number I Requisition Number 888-508-9758 Purchase Order Fiscal Year Page 1 of 1 THIS NUMBER MUST APPEAR ON ALL INVOICES, PACKAGES AND SHIPPING PAPERS. Delivery must be made within doors of specified destination. SHERIFF'S OFFICE MCLENNAN COUNTY

Waco, Texas Voice (254) 757-5156 Fax (254) 757-5157 Frances.Bartlett@co.Mclennan.tx.us Page 83 of 613 The County operates as specified under the Constitution and Statutes of the State of Texas, which provide for a Commissioners Court consisting of the County Judge and four Commissioners, one from each of four geographical precincts. The County Judge is elected for a term of four years and the Commissioners for four-year staggered terms. The County provides the full range of county services contemplated by the Constitution and Statutes of the State of Texas. The primary functions include general government, judiciary, public safety, county roads, environmental protection, health, welfare, culture and recreation, conservation, and infrastructure. The annual budget serves as the foundation for McLennan County's financial planning and control. All departments of the County are required to submit requests for appropriation to the County Auditor’s Office. The County Auditor, who serves as the Budget Officer, presents these requests to Commissioners Court. The County Auditor is also responsible for estimating the revenues for the budget. Through budget workshops the Commissioners Court creates a budget which is voted on and becomes the proposed budget. The proposed budget must be filed with the County Clerk. The Court is required to publish specific information, notices, and hold public hearings as defined by State Statute. After all these requirements are met, the Court may adopt the budget and the tax rate by September 1 or as soon thereafter as is practical. The appropriated budget is adopted by fund, then by department, then by individual line item. Budget-to-actual comparisons are provided in this report for all of the funds for which a budget is adopted by the Commissioners Court. Factors Affecting Financial Condition The information presented in the financial statements is perhaps best understood when it is considered from the broader perspective of the specific environment within which McLennan County operates. Local economy McLennan County experiences the same economic concerns being felt across Texas and the Nation. However, the tough economy is mitigated to a great degree in McLennan County by its diversified and stable economic base, including manufacturing, high technology companies, retail, higher education institutions, service industries, aviation industry and others. McLennan County provides a high quality labor force, attractive real estate opportunities, favorable tax treatment and abundant natural resources. McLennan County is strategically located at the approximate geographic center of Texas, often referred to as the “Heart of Texas,” and is within 200 miles of 70 percent of the Texas population. Major cities such as Austin, Dallas, Fort Worth, Houston, and San Antonio are within minimal driving distances. Our County’s location continues to have a strong impact on the County, as Interstate Highway 35, considered a main gateway to Mexico, passes through the middle of the County. Long-term financial planning The Commissioners Court continues to be very active in economic development to insure and promote continued growth. Vigorous efforts by the McLennan County Commissioners Court and the Greater Waco Chamber of Commerce to attract new industry to the area are continuing, and the prospect of continued growth in the local economy is very encouraging at this time. The establishment of the Waco/McLennan County Economic Development Corporation, a joint venture with the Greater Waco Chamber of Commerce, the Waco Industrial Foundation, the City of Waco and McLennan County, has been a significant instrument in promoting economic development in our area. Both McLennan County and the City of Waco provide the funding for the Corporation, which provides economic incentives to companies meeting certain social and economic performance Awards and Acknowledgements The Government Finance Officers Association of the United States and Canada (GFOA) awarded a Certificate of Achievement for Excellence in Financial Reporting to McLennan County, Texas for its annual comprehensive financial report for the fiscal year ended September 30, 2024. This was the fortieth consecutive year that the County has achieved this prestigious award. In order to be awarded a Certificate of Achievement, a government must publish an easily readable and efficiently organized annual comprehensive financial report. This report must satisfy both generally accepted accounting principles and applicable legal requirements. A Certificate of Achievement is valid for a period of one year only. We believe that our current annual comprehensive financial report continues to meet the Certificate of Achievement Program’s requirements, and we are submitting it to the GFOA to determine its eligibility for another certificate. Page 84 of 613

MART TX 76664 £ Annie Gonzales Vendor Phone Number I Vendor Fax Number I Requisition Number I 888-508-9758 Delivery Reference Date Ordered Vendor Number Date Required Freight Method/Terms Department/Location Road & Bridge - Precinct 2 Description/Part No. HYDRAULIC OIL FILTERS - 2SWR2 The Above Purchase Order Number Must Appear On All Correspondence - Packing Sheets And Bills Of Lading Tax Identification Number: 74-6002492

MART TX 76664 £ Annie Gonzales Vendor Phone Number I Vendor Fax Number I Requisition Number I 888-508-9758 Delivery Reference Date Ordered Vendor Number Date Required Freight Method/Terms Department/Location Road & Bridge - Precinct 2 Description/Part No. HYDRAULIC OIL FILTERS - 2SWR2 The Above Purchase Order Number Must Appear On All Correspondence - Packing Sheets And Bills Of Lading Tax Identification Number: 74-6002492

Grand Prairie, Tx 75052 (682)882-9744

Q Grand Prairie TX 75052 US : +16828826744 MaP-s & Directions>> Check In: 3:00 PM Check Out: 12:00 PM * Add to Calendar (iOS/Outlook) * Add to Calendar (Other) Your Room Information Guest Name: Ethan Sanders

Grand Prairie, Tx 75052 (682)882-9744

Q Grand Prairie TX 75052 US : +16828826744 MaP-s & Directions>> Check In: 3:00 PM Check Out: 12:00 PM * Add to Calendar (iOS/Outlook) * Add to Calendar (Other) Your Room Information Guest Name: Ethan Sanders

Inventories of the governmental funds consist of expendable supplies and materials held for consumption. The purchase method is used to account for inventory in the governmental funds. The cost is recorded as an expenditure at the time individual items are purchased. Certain payments to vendors reflect costs applicable to future accounting periods and are recorded as prepaid items in both government-wide and fund financial statements. The cost is recorded as a prepaid item at the time of purchase, but year-end adjustments are made to show the consumption of those items. Prepaid items are considered to be nonspendable fund balance.

Concentration of credit risk is the risk of loss attributed to the magnitude of a government’s investment in a single issuer. The County mitigates these risks by requiring diversification in the investment portfolio in its investment policy. All funds must be sufficiently diversified to eliminate the risk of loss resulting from over- concentration of assets in a specific maturity, a specific issuer, or a specific class of securities.

Project Revenue Refunding Bonds Taxable Series 2014 totaling $50,045,000, dated November 1, 2014 were issued to refund Revenue Bonds Series 2009 issued by the McLennan County Public Facility Corporation, a blended component unit of the County. The bonds were issued to refund certain outstanding obligations of the issuer issued to finance and refinance the costs of constructing and equipping a multi-classification secure detention center and pay certain costs of issuance relating to the bonds. The Revenue Bonds Series 2009 (the “Bonds”) were issued to provide funds to (i) finance a project that consists of the development, design, construction and equipping of an 816 bed secure detention center on land in McLennan County, adjacent to the County’s existing detention facility (the land, improvements and its operations are collectively referred to as the “Project”), (ii) to establish a reserve fund for the payment of the Bonds; (iii) to pay interest on the Bonds for a period of approximately 16 months from the date of issuance; (iv) to pay certain operating expenses during construction and for up to one year following completion of construction; and (v) to pay costs of issuing the Series 2009 Bonds. The land on which the detention center is built is subject to a ground lease between the County and the PFC. In relation to the Project, the County has entered into a lease (the ”Lease”) with the PFC, wherein the County will lease the new detention center from the PFC. The consideration to be paid by the County to the PFC will be all rental payments received from third party entities that pay the County to house their inmates in the new detention facility. Page 151 of 613 MCLENNAN COUNTY, TEXAS

Health Care Benefit Eligibility Conditions With the exception of employees who come to work for the County on or after January 1, 2009, who do not qualify for retiree health care benefits, each full-time employee who separates from the service of McLennan County, and who, at the time of their separation, is eligible for retirement under Texas County and District Retirement System (TCDRS) guidelines, and either (1) has total creditable service with TCDRS and continuous service as a full-time employee of McLennan County of twenty (20) years or more, or (2) has total creditable service with TCDRS and continuous service as an elected official of McLennan County of twelve (12) years or more; and whose full salary has been paid entirely from McLennan County funds or grant funds received from Federal, State or other Local Governments by McLennan County, for 20 years or more, or (2) for twelve (12) years or more as an elected official, and is covered by the McLennan County group health program at the time of their retirement, will have the same dollar amount contributed towards their group medical premiums by the County that the County contributes towards such premiums for its full-time Retiree Health Care Benefit For eligible retirees, premiums for medical coverage shall be paid by the County, at the same dollar amount contributed towards their group medical premiums by the County that the County contributes toward such premiums for its full-time employees. If the retiree qualifies (must have Medicare A & B, and may have to be

Inventories of the governmental funds consist of expendable supplies and materials held for consumption. The purchase method is used to account for inventory in the governmental funds. The cost is recorded as an expenditure at the time individual items are purchased. Certain payments to vendors reflect costs applicable to future accounting periods and are recorded as prepaid items in both government-wide and fund financial statements. The cost is recorded as a prepaid item at the time of purchase, but year-end adjustments are made to show the consumption of those items. Prepaid items are considered to be nonspendable fund balance.

Concentration of credit risk is the risk of loss attributed to the magnitude of a government’s investment in a single issuer. The County mitigates these risks by requiring diversification in the investment portfolio in its investment policy. All funds must be sufficiently diversified to eliminate the risk of loss resulting from over- concentration of assets in a specific maturity, a specific issuer, or a specific class of securities.

Project Revenue Refunding Bonds Taxable Series 2014 totaling $50,045,000, dated November 1, 2014 were issued to refund Revenue Bonds Series 2009 issued by the McLennan County Public Facility Corporation, a blended component unit of the County. The bonds were issued to refund certain outstanding obligations of the issuer issued to finance and refinance the costs of constructing and equipping a multi-classification secure detention center and pay certain costs of issuance relating to the bonds. The Revenue Bonds Series 2009 (the “Bonds”) were issued to provide funds to (i) finance a project that consists of the development, design, construction and equipping of an 816 bed secure detention center on land in McLennan County, adjacent to the County’s existing detention facility (the land, improvements and its operations are collectively referred to as the “Project”), (ii) to establish a reserve fund for the payment of the Bonds; (iii) to pay interest on the Bonds for a period of approximately 16 months from the date of issuance; (iv) to pay certain operating expenses during construction and for up to one year following completion of construction; and (v) to pay costs of issuing the Series 2009 Bonds. The land on which the detention center is built is subject to a ground lease between the County and the PFC. In relation to the Project, the County has entered into a lease (the ”Lease”) with the PFC, wherein the County will lease the new detention center from the PFC. The consideration to be paid by the County to the PFC will be all rental payments received from third party entities that pay the County to house their inmates in the new detention facility. Page 151 of 613 MCLENNAN COUNTY, TEXAS

Health Care Benefit Eligibility Conditions With the exception of employees who come to work for the County on or after January 1, 2009, who do not qualify for retiree health care benefits, each full-time employee who separates from the service of McLennan County, and who, at the time of their separation, is eligible for retirement under Texas County and District Retirement System (TCDRS) guidelines, and either (1) has total creditable service with TCDRS and continuous service as a full-time employee of McLennan County of twenty (20) years or more, or (2) has total creditable service with TCDRS and continuous service as an elected official of McLennan County of twelve (12) years or more; and whose full salary has been paid entirely from McLennan County funds or grant funds received from Federal, State or other Local Governments by McLennan County, for 20 years or more, or (2) for twelve (12) years or more as an elected official, and is covered by the McLennan County group health program at the time of their retirement, will have the same dollar amount contributed towards their group medical premiums by the County that the County contributes towards such premiums for its full-time Retiree Health Care Benefit For eligible retirees, premiums for medical coverage shall be paid by the County, at the same dollar amount contributed towards their group medical premiums by the County that the County contributes toward such premiums for its full-time employees. If the retiree qualifies (must have Medicare A & B, and may have to be

following year. Accordingly, receivables and revenues for prior-year levies delinquent at year-end are reflected on the government-wide statement based on the full accrual method of accounting and under the modified accrual method in the fund statements. Accounts receivables from other governments include amounts due from grantors for approved grants for specific programs and reimbursements for services performed by the County. Program grants are recorded as receivables and revenues at the time all eligibility requirements have been met and reimbursable costs are Reimbursements for services performed are recorded as receivables and revenues when they become eligible for accrual in the government-wide statements. Included are fines and costs assessed by court action and billable services for certain contracts. Revenues received in advance of the costs being incurred are recorded as unavailable revenue in the fund statements. Receivables are shown net of an allowance for uncollectable accounts. Lending or borrowing between funds is reflected as "due to" or "due from" (current portion) or "advances to/from other funds" (noncurrent). Advances between funds, as reported in the fund financial statements, are offset by a fund balance reserve account in applicable governmental funds to indicate that they are not available for appropriation and are not expendable available financial resources. Inter-fund activity reflected in "due to" or "due from" is eliminated on the government-wide statements.

following year. Accordingly, receivables and revenues for prior-year levies delinquent at year-end are reflected on the government-wide statement based on the full accrual method of accounting and under the modified accrual method in the fund statements. Accounts receivables from other governments include amounts due from grantors for approved grants for specific programs and reimbursements for services performed by the County. Program grants are recorded as receivables and revenues at the time all eligibility requirements have been met and reimbursable costs are Reimbursements for services performed are recorded as receivables and revenues when they become eligible for accrual in the government-wide statements. Included are fines and costs assessed by court action and billable services for certain contracts. Revenues received in advance of the costs being incurred are recorded as unavailable revenue in the fund statements. Receivables are shown net of an allowance for uncollectable accounts. Lending or borrowing between funds is reflected as "due to" or "due from" (current portion) or "advances to/from other funds" (noncurrent). Advances between funds, as reported in the fund financial statements, are offset by a fund balance reserve account in applicable governmental funds to indicate that they are not available for appropriation and are not expendable available financial resources. Inter-fund activity reflected in "due to" or "due from" is eliminated on the government-wide statements.

Round Roc k, TX 78665 Telephone 512-651-1000 ($686.55) 1 Page 65 of 613 Guest Name: Kevin Reyna Texas Tactical Police Officers • Waw~rli kciott"" ,'~ti.Ml C.nttt A WOI\LI> AWAY. Arrived 04/23/26 Arrival Time: Depart Date: 04/26/26 Printed 09:43 :28 Status: RESV Guest Signature: Description DEP MASTERCARD ····••**••·•4785 034599 Fol io Balance: I agree that I am personally liable for the payment of this account and if the person, company or association indicated does not settle within a reasonable period, my liability for payment should be joint and several with such person, company or association. 04/22/2026 Thank you for choosing Ka lahari Resort Round Rock! We hope to see you again in the nea r futu re. The charges on this statement are as of the printed date and time listed above. Any charges not posted to your account as of this time will be charged to your method of payment on file on your day of departure.

Round Rock, TX 78665 Telephone 512-65 1-1000 ($686.55) 1 Page 66 of 613 Misty Mccowan Attachments: Chasity Wehres Monday, Apri l 20, 2026 10:21 AM Annie Gonzales; Misty Mccowan James Nichols Fw: 2026-TTPOA Conference-Hubbard, Ruiz, Arellano & Reyna 2026-TTPOA Conference-Hubbard, Ruiz, Arellano & Reyna.pdf This will be coming out of the LEOSE account. From: Chasity Wehres Sent: Tuesday, April 7, 2026 2:36 PM To: James Nichols Cc: Frances Bartlett ; Jordan Ruiz Subject: 2026-TTPOA Conference-Hubbard, Ruiz, Arellano & Reyna PAY FOR THIS OUT OF LEOSE 2026-TTPOA Conference ($300.00 ea/ch) Membership fee ($30.00) 4/22/2026-4/26/2026 Roud Rock, Tx 2200-Jason Hubbard, Jesus Ruiz, Martin Arellano & Kevin Reyna Kalahari Resort ($1,373.10 cc)

Round Roc k, TX 78665 Telephone 512-651-1000 ($686.55) 1 Page 65 of 613 Guest Name: Kevin Reyna Texas Tactical Police Officers • Waw~rli kciott"" ,'~ti.Ml C.nttt A WOI\LI> AWAY. Arrived 04/23/26 Arrival Time: Depart Date: 04/26/26 Printed 09:43 :28 Status: RESV Guest Signature: Description DEP MASTERCARD ····••**••·•4785 034599 Fol io Balance: I agree that I am personally liable for the payment of this account and if the person, company or association indicated does not settle within a reasonable period, my liability for payment should be joint and several with such person, company or association. 04/22/2026 Thank you for choosing Ka lahari Resort Round Rock! We hope to see you again in the nea r futu re. The charges on this statement are as of the printed date and time listed above. Any charges not posted to your account as of this time will be charged to your method of payment on file on your day of departure.

Round Rock, TX 78665 Telephone 512-65 1-1000 ($686.55) 1 Page 66 of 613 Misty Mccowan Attachments: Chasity Wehres Monday, Apri l 20, 2026 10:21 AM Annie Gonzales; Misty Mccowan James Nichols Fw: 2026-TTPOA Conference-Hubbard, Ruiz, Arellano & Reyna 2026-TTPOA Conference-Hubbard, Ruiz, Arellano & Reyna.pdf This will be coming out of the LEOSE account. From: Chasity Wehres Sent: Tuesday, April 7, 2026 2:36 PM To: James Nichols Cc: Frances Bartlett ; Jordan Ruiz Subject: 2026-TTPOA Conference-Hubbard, Ruiz, Arellano & Reyna PAY FOR THIS OUT OF LEOSE 2026-TTPOA Conference ($300.00 ea/ch) Membership fee ($30.00) 4/22/2026-4/26/2026 Roud Rock, Tx 2200-Jason Hubbard, Jesus Ruiz, Martin Arellano & Kevin Reyna Kalahari Resort ($1,373.10 cc)

Round Rock, Tx 78665 County Judge Department Authorization Page 63 of 613 Frances Bartlett Auditor McLennan County McLennan County TRAINING DIVISJO

Round Rock, Tx 78665 County Judge Department Authorization Page 63 of 613 Frances Bartlett Auditor McLennan County McLennan County TRAINING DIVISJO

Capital assets, which include land, buildings and improvements, equipment, and infrastructure, are reported in the government-wide financial statements. The capitalization threshhold for the capitalization of assets is set forth in the following schedule:

In the case of deposits, this is the risk that in the event of a bank failure, the County’s deposits may not be returned to it. At September 30, 2025, all cash deposits with financial institutions were insured by a combination of FDIC coverage, FHLB letters of credit, or collateralized securities.

The annual debt service for revenue bonds is as follows:

At December 31, 2024, the following employees were covered by the benefit terms: Inactive Plan Members or Beneficiaries Currently Receiving Benefits

Capital assets, which include land, buildings and improvements, equipment, and infrastructure, are reported in the government-wide financial statements. The capitalization threshhold for the capitalization of assets is set forth in the following schedule:

In the case of deposits, this is the risk that in the event of a bank failure, the County’s deposits may not be returned to it. At September 30, 2025, all cash deposits with financial institutions were insured by a combination of FDIC coverage, FHLB letters of credit, or collateralized securities.

The annual debt service for revenue bonds is as follows:

At December 31, 2024, the following employees were covered by the benefit terms: Inactive Plan Members or Beneficiaries Currently Receiving Benefits

Waco, Texas 76710 254.772.4907 I pbhcpa.com GAQC Member Page 95 of 613 Auditor’s Responsibilities for the Audit of the Financial Statements Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor’s report that includes our opinions. Reasonable assurance is a high level of assurance but is not absolute assurance and therefore is not a guarantee that an audit conducted in accordance with GAAS and Government Auditing Standards will always detect a material misstatement when it exists. The risk of not detecting a material misstatement resulting from fraud is higher than for one resulting from error, as fraud may involve collusion, forgery, intentional omissions, misrepresentations, or the override of internal control. Misstatements are considered material if there is a substantial likelihood that, individually or in aggregate, they would influence the judgment made by a reasonable user based on the financial statements. In performing an audit in accordance with GAAS and Government Auditing Standards, we: Exercise professional judgment and maintain professional skepticism throughout the audit. Identify and assess the risks of material misstatement of the financial statements, whether due to fraud or error, and design and perform audit procedures responsive to those risks. Such procedures include examining, on a test basis, evidence regarding the amounts and disclosures in the financial statements. Obtain an understanding of internal control relevant to the audit in order to design audit procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of the County’s internal control. Accordingly, no such opinion is expressed. Evaluate the appropriateness of accounting policies used and the reasonableness of significant accounting estimates made by management, as well as evaluate the overall presentation of the financial statements. Conclude whether, in our judgment, there are conditions or events, considered in the aggregate, that raise substantial doubt about the County’s ability to continue as a going concern for a reasonable period We are required to communicate with those charged with governance regarding, among other matters, the planned scope and timing of the audit, significant audit findings, and certain internal control–related matters that we identified during the audit. Required Supplementary Information Accounting principles generally accepted in the United States of America require that the management’s discussion and analysis, budgetary comparison information, and pension and OPEB information, as listed in the table of contents, be presented to supplement the basic financial statements. Such information is the responsibility of management and, although not a part of the basic financial statements, is required by the Governmental Accounting Standards Board who considers it to be an essential part of financial reporting for placing the basic financial statements in an appropriate operational, economic, or historical context. We have applied certain limited procedures to the required supplementary information in accordance with auditing standards generally accepted in the United States of America, which consisted of inquiries of management about the methods of preparing the information and comparing the information for consistency with management’s responses to our inquiries, the basic financial statements, and other knowledge we obtained during our audit of the basic financial statements. We do not express an opinion or provide any assurance on the information because the limited procedures do not provide us with sufficient evidence to express an opinion or provide any Page 96 of 613 Supplementary Information Our audit was conducted for the purpose of forming opinions on the financial statements that collectively comprise the County’s basic financial statements. The combining and individual fund financial statements and schedules are presented for purposes of additional analysis and are not a required part of the basic financial statements. Such information is the responsibility of management and was derived from and relates directly to the underlying accounting and other records used to prepare the basic financial statements. The information has been subjected to the auditing procedures applied in the audit of the basic financial statements and certain additional procedures, including comparing and reconciling such information directly to the underlying accounting and other records used to prepare the basic financial statements or to the basic financial statements themselves, and other additional procedures in accordance with auditing standards generally accepted in the United States of America. In our opinion, the combining and individual fund financial statements and schedules are fairly stated, in all material respects, in relation to the basic financial statements as a whole. Other Information included in the Annual Comprehensive Financial Report Management is responsible for the other information included in the annual comprehensive financial report (ACFR). The other information comprises the introductory section and statistical section but does not include the basic financial statements and our auditor's report thereon. Our opinions on the basic financial statements do not cover the other information, and we do not express an opinion or any form of assurance In connection with our audit of the basic financial statements, our responsibility is to read the other information and consider whether a material inconsistency exists between the other information and the basic financial statements, or the other information otherwise appears to be materially misstated. If, based on the work performed, we conclude that an uncorrected material misstatement of the other information exists, we are required to describe it in our report. Other Reporting Required by Government Auditing Standards In accordance with Government Auditing Standards, we have also issued our report dated March 31,

Waco, Texas 76710 254.772.4907 I pbhcpa.com GAQC Member Page 95 of 613 Auditor’s Responsibilities for the Audit of the Financial Statements Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor’s report that includes our opinions. Reasonable assurance is a high level of assurance but is not absolute assurance and therefore is not a guarantee that an audit conducted in accordance with GAAS and Government Auditing Standards will always detect a material misstatement when it exists. The risk of not detecting a material misstatement resulting from fraud is higher than for one resulting from error, as fraud may involve collusion, forgery, intentional omissions, misrepresentations, or the override of internal control. Misstatements are considered material if there is a substantial likelihood that, individually or in aggregate, they would influence the judgment made by a reasonable user based on the financial statements. In performing an audit in accordance with GAAS and Government Auditing Standards, we: Exercise professional judgment and maintain professional skepticism throughout the audit. Identify and assess the risks of material misstatement of the financial statements, whether due to fraud or error, and design and perform audit procedures responsive to those risks. Such procedures include examining, on a test basis, evidence regarding the amounts and disclosures in the financial statements. Obtain an understanding of internal control relevant to the audit in order to design audit procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of the County’s internal control. Accordingly, no such opinion is expressed. Evaluate the appropriateness of accounting policies used and the reasonableness of significant accounting estimates made by management, as well as evaluate the overall presentation of the financial statements. Conclude whether, in our judgment, there are conditions or events, considered in the aggregate, that raise substantial doubt about the County’s ability to continue as a going concern for a reasonable period We are required to communicate with those charged with governance regarding, among other matters, the planned scope and timing of the audit, significant audit findings, and certain internal control–related matters that we identified during the audit. Required Supplementary Information Accounting principles generally accepted in the United States of America require that the management’s discussion and analysis, budgetary comparison information, and pension and OPEB information, as listed in the table of contents, be presented to supplement the basic financial statements. Such information is the responsibility of management and, although not a part of the basic financial statements, is required by the Governmental Accounting Standards Board who considers it to be an essential part of financial reporting for placing the basic financial statements in an appropriate operational, economic, or historical context. We have applied certain limited procedures to the required supplementary information in accordance with auditing standards generally accepted in the United States of America, which consisted of inquiries of management about the methods of preparing the information and comparing the information for consistency with management’s responses to our inquiries, the basic financial statements, and other knowledge we obtained during our audit of the basic financial statements. We do not express an opinion or provide any assurance on the information because the limited procedures do not provide us with sufficient evidence to express an opinion or provide any Page 96 of 613 Supplementary Information Our audit was conducted for the purpose of forming opinions on the financial statements that collectively comprise the County’s basic financial statements. The combining and individual fund financial statements and schedules are presented for purposes of additional analysis and are not a required part of the basic financial statements. Such information is the responsibility of management and was derived from and relates directly to the underlying accounting and other records used to prepare the basic financial statements. The information has been subjected to the auditing procedures applied in the audit of the basic financial statements and certain additional procedures, including comparing and reconciling such information directly to the underlying accounting and other records used to prepare the basic financial statements or to the basic financial statements themselves, and other additional procedures in accordance with auditing standards generally accepted in the United States of America. In our opinion, the combining and individual fund financial statements and schedules are fairly stated, in all material respects, in relation to the basic financial statements as a whole. Other Information included in the Annual Comprehensive Financial Report Management is responsible for the other information included in the annual comprehensive financial report (ACFR). The other information comprises the introductory section and statistical section but does not include the basic financial statements and our auditor's report thereon. Our opinions on the basic financial statements do not cover the other information, and we do not express an opinion or any form of assurance In connection with our audit of the basic financial statements, our responsibility is to read the other information and consider whether a material inconsistency exists between the other information and the basic financial statements, or the other information otherwise appears to be materially misstated. If, based on the work performed, we conclude that an uncorrected material misstatement of the other information exists, we are required to describe it in our report. Other Reporting Required by Government Auditing Standards In accordance with Government Auditing Standards, we have also issued our report dated March 31,

Substantially all employees of the County are compensated on a salary basis. However, there are some employees, mostly part-time or temporary, who are compensated on an hourly basis. Prior to the 2014 fiscal year, longevity pay was added to the salary of each official and each salaried employee of the County at the rate of $5 per month for each full year of continuous service by the employee. As of October 1, 2013, these total amounts were frozen and no additional longevity amounts were added to salaries.

For an investment, this is the risk that, in the event of the failure of the counterparty, the County will not be able to recover the value of its investments or collateral securities that are in the possession of an outside party. At September 30, 2025, the County has no custodial risk with regard to its investments. (b) Property Taxes and Other Receivables Property taxes attach as an enforceable lien on property as of January 1. Taxes are levied prior to September 30, become due on October 1 and are delinquent after January 31. The County bills and collects property taxes for itself and for the following entities: Cities of Bellmead, Beverly Hills, Bruceville-Eddy, Crawford, Gholson, Hallsburg, Hewitt, Lacy-Lakeview, Leroy, Lorena, Mart, McGregor, Moody, Riesel, Robinson, Waco, West, Woodway; McLennan Community College; Independent School Districts of Axtell, Bosqueville, Bruceville- Eddy, China Spring, Connally, Crawford, Gholson, Hallsburg, LaVega, Lorena, Mart, McGregor, Midway, Moody, Riesel, Robinson, Waco, West; Special Districts of Castleman Creek, Elm Creek Watershed, Downtown Page 144 of 613 MCLENNAN COUNTY, TEXAS

The County entered into several subscription arrangements with interest rates ranging from 2.37% to 3.59%. The County is required to make annual fixed payments and variable payments depending on the arrangement ranging from $1,516 to $1,546,623 per year. A summary of changes in governmental long-term SBITAs payable for the year ended September 30, 2025, are as follows:

The County’s total OPEB liability of $37,683,444 was measured as of December 31, 2024, and was determined by an actuarial valuation as of December 31, 2023.

Substantially all employees of the County are compensated on a salary basis. However, there are some employees, mostly part-time or temporary, who are compensated on an hourly basis. Prior to the 2014 fiscal year, longevity pay was added to the salary of each official and each salaried employee of the County at the rate of $5 per month for each full year of continuous service by the employee. As of October 1, 2013, these total amounts were frozen and no additional longevity amounts were added to salaries.

For an investment, this is the risk that, in the event of the failure of the counterparty, the County will not be able to recover the value of its investments or collateral securities that are in the possession of an outside party. At September 30, 2025, the County has no custodial risk with regard to its investments. (b) Property Taxes and Other Receivables Property taxes attach as an enforceable lien on property as of January 1. Taxes are levied prior to September 30, become due on October 1 and are delinquent after January 31. The County bills and collects property taxes for itself and for the following entities: Cities of Bellmead, Beverly Hills, Bruceville-Eddy, Crawford, Gholson, Hallsburg, Hewitt, Lacy-Lakeview, Leroy, Lorena, Mart, McGregor, Moody, Riesel, Robinson, Waco, West, Woodway; McLennan Community College; Independent School Districts of Axtell, Bosqueville, Bruceville- Eddy, China Spring, Connally, Crawford, Gholson, Hallsburg, LaVega, Lorena, Mart, McGregor, Midway, Moody, Riesel, Robinson, Waco, West; Special Districts of Castleman Creek, Elm Creek Watershed, Downtown Page 144 of 613 MCLENNAN COUNTY, TEXAS

The County entered into several subscription arrangements with interest rates ranging from 2.37% to 3.59%. The County is required to make annual fixed payments and variable payments depending on the arrangement ranging from $1,516 to $1,546,623 per year. A summary of changes in governmental long-term SBITAs payable for the year ended September 30, 2025, are as follows:

The County’s total OPEB liability of $37,683,444 was measured as of December 31, 2024, and was determined by an actuarial valuation as of December 31, 2023.

AXON - Constable - 1

AXON - Constable - 1

Reports; Acceptance or Approval of Official Bonds, Conflict Statements, or Other Such Items Required to be Submitted to the Court by Public Officials, Departments, or Agencies for Recording:

The County utilizes a PTO (Paid Time Off) program by consolidating vacation and sick leave hours into an integrated program. Under the PTO program, each salaried employee of the county accrues .0862 hours for each hour worked. For employees with 96 months or more of continuous service in a position or positions eligible for PTO, the accrual rate is .1054 per hour. Employees can accrue a maximum accrual of 240 hours. Upon termination, employees are paid for all accrued and unused PTO time. Once the maximum is reached, employees will continue to accrue time at the same rate, which will be transferred to the family medical leave bank for that employee. The family medical leave bank serves to provide an employee an added leave benefit intended to assist employees that meet all the eligibility requirements of the Family and Medical Leave Act (FMLA). Employees can accrue a maximum accrual of 480 hours. Accumulated, unused family medical leave bank hours are not paid in lieu of its use upon separation of an employment for any reason, and all accumulated family medical leave lapses and is cancelled. A liability for unused PTO time for all full-time employees is calculated and reported in the government-wide financial statements. For financial reporting, the following criteria must be met to be considered as compensated absences: a) leave or compensation is attributable to services already rendered, and b) leave or compensation is not contingent on a specific event (such as illness). Page 135 of 613 MCLENNAN COUNTY, TEXAS

The following table presents the amount of the different types of debt and the portion that is related to the County’s capital assets:

Reports; Acceptance or Approval of Official Bonds, Conflict Statements, or Other Such Items Required to be Submitted to the Court by Public Officials, Departments, or Agencies for Recording:

The County utilizes a PTO (Paid Time Off) program by consolidating vacation and sick leave hours into an integrated program. Under the PTO program, each salaried employee of the county accrues .0862 hours for each hour worked. For employees with 96 months or more of continuous service in a position or positions eligible for PTO, the accrual rate is .1054 per hour. Employees can accrue a maximum accrual of 240 hours. Upon termination, employees are paid for all accrued and unused PTO time. Once the maximum is reached, employees will continue to accrue time at the same rate, which will be transferred to the family medical leave bank for that employee. The family medical leave bank serves to provide an employee an added leave benefit intended to assist employees that meet all the eligibility requirements of the Family and Medical Leave Act (FMLA). Employees can accrue a maximum accrual of 480 hours. Accumulated, unused family medical leave bank hours are not paid in lieu of its use upon separation of an employment for any reason, and all accumulated family medical leave lapses and is cancelled. A liability for unused PTO time for all full-time employees is calculated and reported in the government-wide financial statements. For financial reporting, the following criteria must be met to be considered as compensated absences: a) leave or compensation is attributable to services already rendered, and b) leave or compensation is not contingent on a specific event (such as illness). Page 135 of 613 MCLENNAN COUNTY, TEXAS

The following table presents the amount of the different types of debt and the portion that is related to the County’s capital assets:

a traditional group health plan. If the retiree elects a senior health plan and the premium amount is less than the premium amount the County contributes for its full-time employees, the County will pay the lower premium. Premiums for spouses and dependents shall be paid by the retiree. Each full-time employee who separates from the service of McLennan County, and who is eligible for retirement under TCDRS, and who is covered by the McLennan County group health program at the time of such retirement, but does not meet the minimum requirements set forth above, will be permitted to continue their participation in current or future group health or senior health plan programs, provided by McLennan County for its employees and retirees, at their sole expense. Coverage for spouses and dependents who are participants in the County’s group health program on the date of the employee’s retirement may also be continued. Premiums for spouses and dependents shall also be paid by the retiree.

a traditional group health plan. If the retiree elects a senior health plan and the premium amount is less than the premium amount the County contributes for its full-time employees, the County will pay the lower premium. Premiums for spouses and dependents shall be paid by the retiree. Each full-time employee who separates from the service of McLennan County, and who is eligible for retirement under TCDRS, and who is covered by the McLennan County group health program at the time of such retirement, but does not meet the minimum requirements set forth above, will be permitted to continue their participation in current or future group health or senior health plan programs, provided by McLennan County for its employees and retirees, at their sole expense. Coverage for spouses and dependents who are participants in the County’s group health program on the date of the employee’s retirement may also be continued. Premiums for spouses and dependents shall also be paid by the retiree.

The County, at its expense, provides term life insurance coverage in the face amount of $10,000 for each official and each salaried employee. Each official and each salaried employee is provided medical coverage through the County’s self-insured health program. The County pays medical coverage premiums for eligible employees up to the lowest premium amount for the base plan of the County. Covered officials and employees may, at their own option and expense, have their spouses or dependents included in this medical coverage.

Noncurrent liabilities for the year ended September 30, 2025, all of which were from governmental activities, were as follows:

The County, at its expense, provides term life insurance coverage in the face amount of $10,000 for each official and each salaried employee. Each official and each salaried employee is provided medical coverage through the County’s self-insured health program. The County pays medical coverage premiums for eligible employees up to the lowest premium amount for the base plan of the County. Covered officials and employees may, at their own option and expense, have their spouses or dependents included in this medical coverage.

Noncurrent liabilities for the year ended September 30, 2025, all of which were from governmental activities, were as follows:

Deferred Compensation Plan - The County offers its employees a deferred compensation plan created in accordance with Internal Revenue Code Section 457. The plan, available to all County employees, permits the deferral of Federal Income Tax on the deferred portion of the employee's compensation until future years. The deferred portion of compensation is not available to employees until termination, retirement, death, or unforeseeable emergency, and becomes subject to Federal Income Tax when constructively received by the The assets of the Plan are not subject to the claims of the general creditors of the County, and, in accordance with GASB 32 “Accounting for Deferred Compensation Plans,” the County does not present the assets and liabilities related to the Plan in the custodial funds. Cafeteria Plan - All salaried employees have the option of participating in a cafeteria plan created in accordance with Internal Revenue Code Section 125. This plan affords tax savings to the employee by allowing the County to provide certain benefits under an agreement with the employee that reduces the employee's taxable income while increasing his actual net income.

Deferred Compensation Plan - The County offers its employees a deferred compensation plan created in accordance with Internal Revenue Code Section 457. The plan, available to all County employees, permits the deferral of Federal Income Tax on the deferred portion of the employee's compensation until future years. The deferred portion of compensation is not available to employees until termination, retirement, death, or unforeseeable emergency, and becomes subject to Federal Income Tax when constructively received by the The assets of the Plan are not subject to the claims of the general creditors of the County, and, in accordance with GASB 32 “Accounting for Deferred Compensation Plans,” the County does not present the assets and liabilities related to the Plan in the custodial funds. Cafeteria Plan - All salaried employees have the option of participating in a cafeteria plan created in accordance with Internal Revenue Code Section 125. This plan affords tax savings to the employee by allowing the County to provide certain benefits under an agreement with the employee that reduces the employee's taxable income while increasing his actual net income.

Denton, TX 76209 February 23,2026 Jennifer Charlton-Faia, Deputy State Hazard Mitigation Officer Texas Division of Emergency Management P.O. Box 285 Del Valle, TX 78617-9998 RE: Additional approval to the Mclennan County, Texas Multi-Jurisdiction Hazard Mitigation Plan Dear Ms. Charlton-Faia: This office has concluded its review of the referenced plan, and we are pleased to provide approval of the new participant(s), meeting the criteria set forth by 44 CFR $ 201.6. FEMA approval does not include the review or approval of content that exceeds the applicable FEMA mitigation planning requirements. By receiving this approval, the attached list of approved plan participants, retain eligibility for Hazard Mitigation Assistance Grants. This five-year period is concurrent with the original approval of this plan, which was iussued on October 10, 2025, expiring on October 9, We are also pleased to provide approval of the identified participants, as meeting the criteria set forth by the Water Infrastructure Improvements for the Nation Act, which amends the National Dam Safety Program Act (Pub. L.92-367). FEMA Region 6 recognizes them as eligible, for the Rehabilitation of HighHazard Potential Dams (HHPD) grant program. This approval does not demonstrate approval of projects contained in the plan. This office has provided the enclosed Local Hazard Mitigation Planning Tool with reviewer's comments, to further assist the community in refining the plan going forward. Please advise the referenced community of this approval. If you have any questions, please contact David Reiff, HM Community Planner, at (940) 39s-073r. Digitally signed by ROBERTO E RAMIREZ Date: 2026.03.09 1 1 :44:44 Roberto E. Ramirez Acting Chief, Risk Analysis Branch Enclosures: Approved Participants Page 40 of 613 Approved Participants Attached is the list of approved participating governments included in the February 23,2026 review of the referenced Hazard Mitigation plan. Baylor University Bellmead city Beverly Hills city Bruceville-Eddy city Crawford town Gholson city Hallsburg city Hewitt city Lacy-Lakeview city Lorena city McGregor city Mclennan Community College Annex Mclennan County Riesel city Robinson city Community Name ipant Status HHPD Statlls Page 41 of 613 Human Resources Director Human Resources Dept. Date: Tuesday, May 5, 2026 To: Commissioners' Court From: Ana Picazo, Human Resources Director Mclennan County

Denton, TX 76209 February 23,2026 Jennifer Charlton-Faia, Deputy State Hazard Mitigation Officer Texas Division of Emergency Management P.O. Box 285 Del Valle, TX 78617-9998 RE: Additional approval to the Mclennan County, Texas Multi-Jurisdiction Hazard Mitigation Plan Dear Ms. Charlton-Faia: This office has concluded its review of the referenced plan, and we are pleased to provide approval of the new participant(s), meeting the criteria set forth by 44 CFR $ 201.6. FEMA approval does not include the review or approval of content that exceeds the applicable FEMA mitigation planning requirements. By receiving this approval, the attached list of approved plan participants, retain eligibility for Hazard Mitigation Assistance Grants. This five-year period is concurrent with the original approval of this plan, which was iussued on October 10, 2025, expiring on October 9, We are also pleased to provide approval of the identified participants, as meeting the criteria set forth by the Water Infrastructure Improvements for the Nation Act, which amends the National Dam Safety Program Act (Pub. L.92-367). FEMA Region 6 recognizes them as eligible, for the Rehabilitation of HighHazard Potential Dams (HHPD) grant program. This approval does not demonstrate approval of projects contained in the plan. This office has provided the enclosed Local Hazard Mitigation Planning Tool with reviewer's comments, to further assist the community in refining the plan going forward. Please advise the referenced community of this approval. If you have any questions, please contact David Reiff, HM Community Planner, at (940) 39s-073r. Digitally signed by ROBERTO E RAMIREZ Date: 2026.03.09 1 1 :44:44 Roberto E. Ramirez Acting Chief, Risk Analysis Branch Enclosures: Approved Participants Page 40 of 613 Approved Participants Attached is the list of approved participating governments included in the February 23,2026 review of the referenced Hazard Mitigation plan. Baylor University Bellmead city Beverly Hills city Bruceville-Eddy city Crawford town Gholson city Hallsburg city Hewitt city Lacy-Lakeview city Lorena city McGregor city Mclennan Community College Annex Mclennan County Riesel city Robinson city Community Name ipant Status HHPD Statlls Page 41 of 613 Human Resources Director Human Resources Dept. Date: Tuesday, May 5, 2026 To: Commissioners' Court From: Ana Picazo, Human Resources Director Mclennan County

Mai:2s & Directions>> Check In: 3:00 PM Check Out: 12:00 PM + Add to Calendar (iOS/Outlook) + Add to Calendar (Other) Your Room Information Guest Name: Ethan Sanders

In the government-wide financial statements, long-term debt and other long-term obligations are reported as liabilities under governmental activities. On new bond issues, bond premiums and discounts, as well as deferred gains or losses on refunding of debt, are deferred and amortized over the life of the bonds. Bonds payable are reported net of the applicable bond premium or discount. In the fund financial statements, governmental fund types recognize bond premiums and discounts, as well as bond issuance costs during the current period. The face amount of debt issued is reported as other financing sources. Premiums received on debt issuances are reported as other financing sources while discounts on debt issuances are reported as other financing uses. Issuance costs, whether or not withheld from the actual debt proceeds received, are reported as debt service expenditures.

Mai:2s & Directions>> Check In: 3:00 PM Check Out: 12:00 PM + Add to Calendar (iOS/Outlook) + Add to Calendar (Other) Your Room Information Guest Name: Ethan Sanders

In the government-wide financial statements, long-term debt and other long-term obligations are reported as liabilities under governmental activities. On new bond issues, bond premiums and discounts, as well as deferred gains or losses on refunding of debt, are deferred and amortized over the life of the bonds. Bonds payable are reported net of the applicable bond premium or discount. In the fund financial statements, governmental fund types recognize bond premiums and discounts, as well as bond issuance costs during the current period. The face amount of debt issued is reported as other financing sources. Premiums received on debt issuances are reported as other financing sources while discounts on debt issuances are reported as other financing uses. Issuance costs, whether or not withheld from the actual debt proceeds received, are reported as debt service expenditures.

"Your Safety Comes First" Frances Bartlett Auditor McLennan County Ethan Sanders will be attending a M4 Carbine in Grand Prairie, Tx on 5/12/2026 through 5/15/2026. Please pre pay their lodging of the Host Hotel out of 001-20-35-2200-619102 account for $1,101.76. Please pay their per diem also out of this account. Please use the County Credit Card: Homewood Suites by Hilton

Waco, TX 76701 McLennan County Auditors Office

WACO TX 76701 Misty Mccowan Delivery Reference Date Ordered Vendor Number Date Required Freight Methodrrerms Department/Location County Sheriff Description/Part No. CONF# R041 F221 & R041 F222 4/23 TO 4/26 REYNA.HUBBA The Above Purchase Order Number Must Appear On All Correspondence - Packing Sheets And Bills Of Lading Tax Identification Number: 74-6002492

Waco, TX 76701 McLennan County Auditors Office

"Your Safety Comes First" Kevin Reyna will be attending a 2026 TTPOA Conference in Round Rock, Tx on 4/22/2026 through 4/26/2026. Please pre pay their lodging of the Host Hotel out of Acct# 278-2200-619102 account for $1,373.10. Please pay their per diem also out of this account. I am requesting the Hotel be paid by County Credit Card. Kalahari Resort

"Your Safety Comes First" Frances Bartlett Auditor McLennan County Ethan Sanders will be attending a M4 Carbine in Grand Prairie, Tx on 5/12/2026 through 5/15/2026. Please pre pay their lodging of the Host Hotel out of 001-20-35-2200-619102 account for $1,101.76. Please pay their per diem also out of this account. Please use the County Credit Card: Homewood Suites by Hilton

Waco, TX 76701 McLennan County Auditors Office

WACO TX 76701 Misty Mccowan Delivery Reference Date Ordered Vendor Number Date Required Freight Methodrrerms Department/Location County Sheriff Description/Part No. CONF# R041 F221 & R041 F222 4/23 TO 4/26 REYNA.HUBBA The Above Purchase Order Number Must Appear On All Correspondence - Packing Sheets And Bills Of Lading Tax Identification Number: 74-6002492

Waco, TX 76701 McLennan County Auditors Office

"Your Safety Comes First" Kevin Reyna will be attending a 2026 TTPOA Conference in Round Rock, Tx on 4/22/2026 through 4/26/2026. Please pre pay their lodging of the Host Hotel out of Acct# 278-2200-619102 account for $1,373.10. Please pay their per diem also out of this account. I am requesting the Hotel be paid by County Credit Card. Kalahari Resort

Proclamation Declaring the Month of May as Treatment Court Month

Proclamation Declaring the Month of May as Treatment Court Month

Approval of Minutes of Prior Meeting(s); Recording into the Court Minutes of Previously Approved Documents; Recordation of Items Not Requiring Court Action

Approval of Minutes of Prior Meeting(s); Recording into the Court Minutes of Previously Approved Documents; Recordation of Items Not Requiring Court Action

Equipment or Services, including any Financing Thereof: Authorization of Agreement and related Proposal for Engineering Services with Quiddity Engineering, LLC (re: McLennan County Off-System Bridge and Guardrail Repairs) Regarding the U.S. Immigration and Customs Enforcement Intergovernmental Service Agreement # 80-99-0119: Authorization of Modification of Contract / Order No. 70CDCR26FIGR00038 (Amendment No. P00001) Ratification of Intergovernmental Agreement with United States Marshals Service (re: Housing and Care of Federal Prisoners / Agreement No. 80-10-0033) Authorization of Tri-Party Safekeeping Agreement with Extraco Banks, N.A. and TIB, National Association Authorization of Collateral Security Agreement with Extraco Banks N.A. Authorization of Service Maintenance Agreement / Quote with Service IT Direct (re: Elections Server Hardware Support)

Equipment or Services, including any Financing Thereof: Authorization of Agreement and related Proposal for Engineering Services with Quiddity Engineering, LLC (re: McLennan County Off-System Bridge and Guardrail Repairs) Regarding the U.S. Immigration and Customs Enforcement Intergovernmental Service Agreement # 80-99-0119: Authorization of Modification of Contract / Order No. 70CDCR26FIGR00038 (Amendment No. P00001) Ratification of Intergovernmental Agreement with United States Marshals Service (re: Housing and Care of Federal Prisoners / Agreement No. 80-10-0033) Authorization of Tri-Party Safekeeping Agreement with Extraco Banks, N.A. and TIB, National Association Authorization of Collateral Security Agreement with Extraco Banks N.A. Authorization of Service Maintenance Agreement / Quote with Service IT Direct (re: Elections Server Hardware Support)

Regarding South Old Bruceville Road at Tributary to Prather Creek Culvert Replacement Project / Agreement with JH Contracting, LLC: Authorization of Application for Payment No. 6 Regarding Patton Branch Road at Aquilla Creek Low Water Crossing/Culvert Replacement Project / Agreement with BGE, Inc.: Authorization of Invoice No. 43979 Regarding Blue Hole Branch at Lindsey Lane Low Water Crossing/Culvert Replacement Project / Agreement with BGE, Inc.: Authorization of Invoice No. 43610 Regarding the McLennan County Justice of the Peace, Precinct 5 Addition:

Regarding South Old Bruceville Road at Tributary to Prather Creek Culvert Replacement Project / Agreement with JH Contracting, LLC: Authorization of Application for Payment No. 6 Regarding Patton Branch Road at Aquilla Creek Low Water Crossing/Culvert Replacement Project / Agreement with BGE, Inc.: Authorization of Invoice No. 43979 Regarding Blue Hole Branch at Lindsey Lane Low Water Crossing/Culvert Replacement Project / Agreement with BGE, Inc.: Authorization of Invoice No. 43610 Regarding the McLennan County Justice of the Peace, Precinct 5 Addition:

The accounting and reporting policies of McLennan County, Texas (the County) reflected in the accompanying basic financial statements conform to accounting principles generally accepted in the United States of America applicable to state and local governments. Accounting principles generally accepted in the United States of America for local governments are those promulgated by the Governmental Accounting Standards Board (GASB) in Governmental Accounting and Financial Reporting Standards. This financial report has been prepared in accordance with GASB Statement No. 34 (Basic Financial Statements – and Management's Discussion and Analysis – for State and Local Governments) issued in June 1999. The most significant accounting and reporting policies of the County are described in the following notes to the financial statements. (a) Reporting Entity

The accounting and reporting policies of McLennan County, Texas (the County) reflected in the accompanying basic financial statements conform to accounting principles generally accepted in the United States of America applicable to state and local governments. Accounting principles generally accepted in the United States of America for local governments are those promulgated by the Governmental Accounting Standards Board (GASB) in Governmental Accounting and Financial Reporting Standards. This financial report has been prepared in accordance with GASB Statement No. 34 (Basic Financial Statements – and Management's Discussion and Analysis – for State and Local Governments) issued in June 1999. The most significant accounting and reporting policies of the County are described in the following notes to the financial statements. (a) Reporting Entity

(SEAL) McLennan County, Texas

(SEAL) McLennan County, Texas

Signed this 29th day of April, 2025

Signed this 29th day of April, 2025