Biennial Certified Audit of Land Use Assumptions, Infrastructure Improvements Plan and Development Impact Fees, Report No. 1903

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In 2011, state legislation placed several requirements on municipalities’ development impact fees. To comply with one of these requirements, the City Auditor’s Office contracted with Raftelis Financial Consultants, Inc., for a biennial certified audit of the City’s land use assumptions, infrastructure improvements plan and development impact fees. The City’s applicable activity relates to its Water and Wastewater utilities. 

This biennial certified audit was not conducted following generally accepted auditing standards, but it has been performed in accordance with the statutory audit requirements.