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A. Annual report. By September 30 following each fiscal year, the City shall file with the City Clerk an unaudited annual report accounting for the collection and use of the fees for each impact fee area and shall post the report on its website in accordance with Sections 9-463.05(N) and (O), Arizona Revised Statutes, as amended.

B. Biennial review. The City shall provide for a biennial, certified audit of the infrastructure financing plan, including the infrastructure improvements plan and land use assumptions, impact fee study, and impact fee schedules.

1. An audit pursuant to this subsection shall be conducted by one or more qualified professionals who are not employees or officials of the City and who did not prepare the infrastructure financing plan.

2. The audit shall review the collection and expenditures of development fees for each facility in the plan and provide written comments describing the amount of impact fees assessed, collected, and spent on capital facilities.

3. The audit shall describe the level of service in each impact fee area, and evaluate any inequities in implementing the infrastructure improvements plan or imposing the impact fee.

4. The City shall post the findings of the audit on the City’s public website and shall conduct a public hearing on the audit within 60 days of the release of the audit to the public.

5. For the purposes of this section, a certified audit shall mean any audit authenticated by one or more of the qualified professionals conducting the audit pursuant to subsection (B)(1) of this section. (Ord. No. G-5984, 2015; Ord. No. G-6666, § 1, 2020)