Title
Approving a resolution to accept the Roadway Impact Fee Audit.
Summary
Chapter 395 of the Local Government Code (LGC), governing impact fees was amended during the 2025 Legislative session adding section 395.059 requiring an independent audit be conducted prior to increasing impact fees. To comply with this new requirement the City engaged Pattillo, Brown, and Hill, LLP to perform the Roadway Impact Fee Audit. This audit is different from the annual audit and specifically addresses the requirements from the LGC, specifically for this impact fee. The procedures applied were directly from the LGC section 395.059. Procedures applied and any findings are included in the report. The only finding noted was regarding interest on unspent balances, which has already been rectified.
The roadway impact fees are under study currently and will be coming to council for consideration in May 2026.
Prior City Council Action
N/A
Deadline for City Council Action
March 10, 2026 to meet posting deadlines
Funding Expected: Revenue __ Expenditure __ N/A _X_
Budgeted Item: Yes __ No __ N/A _X_
Amount: _______
1295 Form Required? Yes __ No _X_
Legal Review Required: N/A _X_ Required __ Date Completed: ______
Supporting documents attached:
Resolution
Independent Accountant's Report
Recommended Action
Approving a resolution to accept the Roadway Impact Fee Audit.