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Biennial impact‑fee audit finds growth forecasts diverged; two miscalculation errors corrected
Summary
The city's biennial development impact fee audit identified a variance between projected and actual growth and two instances of fee miscalculation; both errors were corrected and process improvements implemented.
Goodyear's finance director presented the biennial development impact fee audit at the March 24 meeting, reporting two findings and noting corrective actions.
Jared Askelson said Heinfeld, Meach & Company conducted the audit covering July 1, 2022 through June 30, 2024 as required by state law. The audit found (1) a variance between the infrastructure improvement plan's growth assumptions and actual growth during the audit period, and (2) two instances where impact fees were miscalculated based on unit mix or development classification. Askelson said the miscalculations were corrected with the applicants and the city has implemented changes in its permitting system (new Acela system) to reduce similar errors going forward.
Askelson noted the audit covered a period when the city adopted a new impact fee study and a new permitting system, so variance between forecast and actual growth is to be expected. He said staff can adjust capital spending plans during annual budget adoption to reflect actual fee collections and project priorities. The council closed the public hearing; no council action was required and none was taken.
