Biennial Certified Audit of LUA IIP Development Fees - Report 2304

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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 Willdan Financial Services, 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 covers the period of July 1, 2020, through June 30, 2022.

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

The contracted auditor, Willdan Financial Services, concluded implementation of the City’s development fees was consistent with its plans and statutory requirements.


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