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Home My WebLink AboutBiennial Development Impact Fee Audit FY19 and FY20 - November 2020.pdfdŽǁŶŽĨ&ŽƵŶƚĂŝŶ,ŝůůƐͮ tĂƚĞƌ͕^ĞǁĞƌĂŶĚ ŶǀŝƌŽŶŵĞŶƚĂů^ĞƌǀŝĐĞƐZĂƚĞ ^ƚƵĚǇ ƉƌŝůϮϬϭϴ &zϮϬϭϴͲϭϵĂŶĚ&zϮϬϭϵͲϮϬ ĞǀĞůŽƉŵĞŶƚ/ŵƉĂĐƚ&ĞĞƵĚŝƚ &ŝŶĂůZĞƉŽƌƚ dĂďůĞŽĨŽŶƚĞŶƚƐ ^ĞĐƚŝŽŶϭͲ/ŶƚƌŽĚƵĐƚŝŽŶ͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘Ϯ ϭ͘ϭ͘/ŶƚƌŽĚƵĐƚŝŽŶ͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘Ϯ ϭ͘Ϯ͘KƌŐĂŶŝǌĂƚŝŽŶŽĨƚŚŝƐZĞƉŽƌƚ͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘Ϯ ϭ͘ϯ͘ƵĚŝƚƉƉƌŽĂĐŚ͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘ϯ ϭ͘ϰ͘ƵĚŝƚKďũĞĐƚŝǀĞƐ͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘ϯ ϭ͘ϱ͘ƵĚŝƚZĞƐƵůƚƐ͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘ϰ ϭ͘ϲ͘ƵĚŝƚ>ŝŵŝƚĂƚŝŽŶƐ͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘ϰ ^ĞĐƚŝŽŶϮͲWĂƌŬƐĂŶĚZĞĐƌĞĂƚŝŽŶ͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘ϲ Ϯ͘ϭ͘&ĞĞĞǀĞůŽƉŵĞŶƚ͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘ϲ Ϯ͘Ϯ͘>ĂŶĚhƐĞƐƐƵŵƉƚŝŽŶƐ͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘ϲ Ϯ͘ϯ͘/ŶĨƌĂƐƚƌƵĐƚƵƌĞ/ŵƉƌŽǀĞŵĞŶƚWůĂŶ͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘ϳ 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ƵƌŝŶŐƚŚĞƐƚƵĚǇƉĞƌŝŽĚ͕ƚŚĞƌĞǁŝůůďĞƚŝŵĞƐŽĨŝŶĐƌĞĂƐĞĚůĞǀĞůŽĨƐĞƌǀŝĐĞĂŶĚƚŝŵĞƐŽĨĂůŽǁĞƌůĞǀĞůŽĨ ƐĞƌǀŝĐĞĐŽŵƉĂƌĞĚƚŽƚŚĞϮϬϭϰĂŶĚϮϬϮϬZĞƉŽƌƚƐŝĚĞŶƚŝĨŝĞĚůĞǀĞůŽĨƐĞƌǀŝĐĞ͕ďĂƐĞĚŽŶǁŚĞŶĨĂĐŝůŝƚŝĞƐĂƌĞ ĐŽŶƐƚƌƵĐƚĞĚŽƌĂĐƋƵŝƌĞĚŝŶƌĞůĂƚŝŽŶƚŽƚŚĞĂŵŽƵŶƚŽĨŶĞǁĚĞǀĞůŽƉŵĞŶƚƚŚĂƚŚĂƐŽĐĐƵƌƌĞĚ͘dŚĞ//W ŝĚĞŶƚŝĨŝĞĚƚŚĞŶĞĞĚĨŽƌĂĚĚŝƚŝŽŶĂůƉĂƌŬĨĂĐŝůŝƚŝĞƐƚŽŵĞĞƚƚŚĞůĞǀĞůŽĨƐĞƌǀŝĐĞŶĞĞĚƐďĂƐĞĚŽŶƚŚĞ ĂŶƚŝĐŝƉĂƚĞĚƉŽƉƵůĂƚŝŽŶŐƌŽǁƚŚƚŚƌŽƵŐŚƚŚĞƐƚƵĚǇƉĞƌŝŽĚƐ͘^ŝŶĐĞŶŽĂĚĚŝƚŝŽŶĂůƉĂƌŬĨĂĐŝůŝƚŝĞƐǁĞƌĞ ĂĐƋƵŝƌĞĚ͕ďƵƚĚĞǀĞůŽƉŵĞŶƚĚŝĚŽĐĐƵƌ͕ƚŚĞƌĞǁŝůůďĞĂĚĞĐƌĞĂƐĞŝŶƚŚĞŽǀĞƌĂůůůĞǀĞůŽĨƐĞƌǀŝĐĞ͘^ƚĂĨĨ ĐŽŶƚŝŶƵŽƵƐůǇŵŽŶŝƚŽƌƐƚŚĞůĞǀĞůŽĨƐĞƌǀŝĐĞǁŝƚŚƚŚĞŽǀĞƌĂůůŽďũĞĐƚŝǀĞŽĨĂĐŚŝĞǀŝŶŐƚŚĞĚĞƐŝŐŶĂƚĞĚůĞǀĞůŽĨ ƐĞƌǀŝĐĞĂƚƚŚĞĞŶĚŽĨƚŚĞϭϬͲǇĞĂƌƐƚƵĚǇƉĞƌŝŽĚŝĚĞŶƚŝĨŝĞĚŝŶƚŚĞϮϬϮϬZĞƉŽƌƚ͘ ĞǀĞůŽƉŵĞŶƚ/ŵƉĂĐƚ&ĞĞŝĞŶŶŝĂůƵĚŝƚ &ŝŶĂůZĞƉŽƌƚ EŽǀĞŵďĞƌϭϬ͕ϮϬϮϬ W Ă Ő Ğ ͮϴ ^ĞĐƚŝŽŶϯͲ&ŝƌĞĂŶĚD^ ϯ͘ϭ͘&ĞĞĞǀĞůŽƉŵĞŶƚ dŚĞϮϬϭϰZĞƉŽƌƚ͕ŝĚĞŶƚŝĨŝĞĚƚŚĞĨŝƌĞĂŶĚD^ĚĞǀĞůŽƉŵĞŶƚŝŵƉĂĐƚĨĞĞĂƐďĂƐĞĚŽŶŝŶǀĞƐƚŵĞŶƚƐ;ĞǆŝƐƚŝŶŐ ĂŶĚŶĞǁͿŽĨΨϱ͕ϵϮϭ͕Ϭϯϯ͘dŚĞϮϬϮϬZĞƉŽƌƚŝĚĞŶƚŝĨŝĞĚŐƌŽǁƚŚͲƌĞůĂƚĞĚĐŽƐƚƐŽĨΨϭϱϵ͕ϬϵϴƚŚƌŽƵŐŚŽƵƚƚŚĞ ϭϬͲǇĞĂƌƐƚƵĚǇƉĞƌŝŽĚ͘dŚĞŝŶǀĞƐƚŵĞŶƚƐĞƋƵĂƚĞĚƚŽƚŚĞĨĞĞƐƉĞƌƵŶŝƚĂƐŝĚĞŶƚŝĨŝĞĚŝŶdĂďůĞϯͲϭ͘ dĂďůĞϯͲϭ &ŝƌĞĂŶĚD^ĞǀĞůŽƉŵĞŶƚ/ŵƉĂĐƚ&ĞĞƐ ZĞƐŝĚĞŶƚŝĂů ;ƉĞƌǁĞůůŝŶŐhŶŝƚͿ /ŶĚƵƐƚƌŝĂů ;ƉĞƌϭ͕ϬϬϬƐƋĨƚͿ ŽŵŵĞƌĐŝĂů ;ƉĞƌϭ͕ϬϬϬƐƋĨƚͿ /ŶƐƚŝƚƵƚŝŽŶĂů ;ƉĞƌϭ͕ϬϬϬƐƋĨƚͿ KĨĨŝĐĞ ;ƉĞƌϭ͕ϬϬϬƐƋĨƚͿ ϮϬϭϰZĞƉŽƌƚ ΨϯϬϬ ΨϮϰϯ ΨϮϰϯ ŶͬĂ ŶͬĂ ϮϬϮϬZĞƉŽƌƚ ϭϭϲ ϭϬϬ ϭϰϬ ϲϬ ϭϴϬ ϯ͘Ϯ͘>ĂŶĚhƐĞƐƐƵŵƉƚŝŽŶƐ dŚĞďŝĞŶŶŝĂůĂƵĚŝƚƌĞƋƵŝƌĞƐĂŶĂƵĚŝƚŽĨƚŚĞĂŶƚŝĐŝƉĂƚĞĚŐƌŽǁƚŚƉƌŽũĞĐƚŝŽŶƐƚŚĂƚǁĞƌĞĂĚŽƉƚĞĚŝŶ&ŽƵŶƚĂŝŶ ,ŝůůƐ>hƐĂƐĐŽŵƉĂƌĞĚƚŽƚŚĞŐƌŽǁƚŚďǇĚĞǀĞůŽƉŵĞŶƚƚǇƉĞƚŚĂƚǁĂƐĂĐƚƵĂůůǇĞǆƉĞƌŝĞŶĐĞĚ͘dĂďůĞϯͲϮ ƐƵŵŵĂƌŝǌĞƐƚŚĞƉƌŽũĞĐƚĞĚĚĞǀĞůŽƉŵĞŶƚŝŶƚŚĞϮϬϭϰĂŶĚϮϬϮϬZĞƉŽƌƚƐĂŶĚƚŚĞĂĐƚƵĂůĚĞǀĞůŽƉŵĞŶƚƚŚĂƚ ǁĂƐĞǆƉĞƌŝĞŶĐĞĚďǇ&ŽƵŶƚĂŝŶ,ŝůůƐŝŶ&zϮϬϭϴͲϭϵĂŶĚ&zϮϬϭϵͲϮϬ͘ dĂďůĞϯͲϮ WƌŽũĞĐƚĞĚǀĞƌƐƵƐĐƚƵĂůĞǀĞůŽƉŵĞŶƚ ^ŝŶŐůĞ&ĂŵŝůǇ ;ǁĞůůŝŶŐhŶŝƚƐͿ DƵůƚŝĨĂŵŝůǇ ;ǁĞůůŝŶŐhŶŝƚƐͿ /ŶĚƵƐƚƌŝĂů ;ϭ͕ϬϬϬƐƋĨƚͿ ŽŵŵĞƌĐŝĂů ;ϭ͕ϬϬϬƐƋĨƚͿ /ŶƐƚŝƚƵƚŝŽŶĂů ;ϭ͕ϬϬϬƐƋĨƚͿ KĨĨŝĐĞ ;ϭ͕ϬϬϬƐƋĨƚͿ &zϮϬϭϴͲϭϵ ĐƚƵĂů ϱϬϯϱϬ͘ϬϬϬϮ͘ϬϰϬŶͬĂ ŶͬĂ WƌŽũĞĐƚĞĚ ϯϱϮϬϬ͘ϰϵϮϭϭ͘ϭϭϬŶͬĂŶͬĂ ŝĨĨĞƌĞŶĐĞ ϭϱϭϱ;Ϭ͘ϰϵϮͿ;ϵ͘ϬϳϬͿŶͬĂ ŶͬĂ &zϮϬϭϵͲϮϬ ĐƚƵĂů ϯϳ Ϯϳ Ϭ͘ϬϬϬ ϲϲ͘ϮϰϬ Ϭ͘ϬϬϬ Ϭ͘ϬϬϬ WƌŽũĞĐƚĞĚ ϲϱϯϳϮ͘ϬϬϬϮϵ͘ϬϬϬϮϲ͘ϬϬϬϯϮ͘ϬϬϬ ŝĨĨĞƌĞŶĐĞ ;ϮϴͿ ;ϭϬͿ ;Ϯ͘ϬϬϬͿ ϯϳ͘ϮϰϬ ;Ϯϲ͘ϬϬϬͿ ;ϯϮ͘ϬϬϬͿ ƐŝŶĚŝĐĂƚĞĚŝŶdĂďůĞϯͲϮ͕ƚŚĞ&zϮϬϭϴͲϭϵĂĐƚƵĂůĚĞǀĞůŽƉŵĞŶƚƐĨŽƌƌĞƐŝĚĞŶƚŝĂů;ƐŝŶŐůĞĨĂŵŝůǇĂŶĚ ŵƵůƚŝĨĂŵŝůǇͿĚĞǀĞůŽƉŵĞŶƚƐĞǆĐĞĞĚĞĚƉƌŽũĞĐƚŝŽŶƐǁŚĞƌĞĂƐƚŚĞĂĐƚƵĂůŶŽŶƌĞƐŝĚĞŶƚŝĂů;ŝŶĚƵƐƚƌŝĂůĂŶĚ ĐŽŵŵĞƌĐŝĂůͿĚĞǀĞůŽƉŵĞŶƚƐĨĞůůƐŚŽƌƚŽĨƚŚĞƉƌŽũĞĐƚĞĚĚĞǀĞůŽƉŵĞŶƚƐ͘&Žƌ&zϮϬϭϵͲϮϬŽŶůǇƚŚĞ ĐŽŵŵĞƌĐŝĂůĚĞǀĞůŽƉŵĞŶƚƐĞǆĐĞĞĚĞĚƉƌŽũĞĐƚŝŽŶƐ͘ƐŝƐŽĨƚĞŶƚŚĞĐĂƐĞŝŶƚŚĞĚĞǀĞůŽƉŵĞŶƚŽĨĨŝŶĂŶĐŝĂů ƉůĂŶƐ͕ƵƚŝůŝƚǇƌĂƚĞƐƚƵĚŝĞƐĂŶĚŝŵƉĂĐƚĨĞĞƐƚƵĚŝĞƐ͕ƚŚĞĚĂƚĂƚŚĂƚŝƐƵƐĞĚĨŽƌƉƌŽũĞĐƚŝŽŶƉƵƌƉŽƐĞƐĂƌĞďĂƐĞĚ ŽŶƚŚĞďĞƐƚĂǀĂŝůĂďůĞĚĂƚĂĂƚƚŚĞƚŝŵĞĂŶĚĂƌĞƵƉĚĂƚĞĚĂƚƌĞŐƵůĂƌŝŶƚĞƌǀĂůƐ;ĂƐǁĂƐƚŚĞĐĂƐĞǁŝƚŚƚŚĞ ϮϬϭϰZĞƉŽƌƚďĞŝŶŐƵƉĚĂƚĞĚǁŝƚŚŶĞǁĂƐƐƵŵƉƚŝŽŶƐĂŶĚƉƌŽũĞĐƚŝŽŶƐŝŶƚŚĞϮϬϮϬZĞƉŽƌƚͿ͘dŚĞĂĐƚƵĂů ĚĞǀĞůŽƉŵĞŶƚŝĚĞŶƚŝĨŝĞĚŝŶdĂďůĞϯͲϮƌĞƉƌĞƐĞŶƚĂ͞ƐŶĂƉƐŚŽƚ͟ŝŶƚŝŵĞ͕ĚƵƌŝŶŐƚŚĞƐƚƵĚǇƉĞƌŝŽĚƐ͘dŚƌŽƵŐŚ ĚŝƐĐƵƐƐŝŽŶƐǁŝƚŚdŽǁŶƐƚĂĨĨ͕ŝƚŝƐďĞůŝĞǀĞĚƚŚĂƚƚŚĞĨƵƚƵƌĞĚĞǀĞůŽƉŵĞŶƚǁŝůůĐŽŶƚŝŶƵĞƚŽǀĂƌǇĨƌŽŵ ĞǀĞůŽƉŵĞŶƚ/ŵƉĂĐƚ&ĞĞŝĞŶŶŝĂůƵĚŝƚ &ŝŶĂůZĞƉŽƌƚ EŽǀĞŵďĞƌϭϬ͕ϮϬϮϬ W Ă Ő Ğ ͮϵ ƉƌŽũĞĐƚŝŽŶƐŽŶĂǇĞĂƌƚŽǇĞĂƌďĂƐŝƐ͕ďƵƚǁŝůůĂĐŚŝĞǀĞƚŚĞĚĞǀĞůŽƉŵĞŶƚƐŝĚĞŶƚŝĨŝĞĚĂƚƚŚĞĞŶĚŽĨƚŚĞϭϬͲ ǇĞĂƌƐƚƵĚǇƉĞƌŝŽĚŝĚĞŶƚŝĨŝĞĚŝŶƚŚĞϮϬϮϬZĞƉŽƌƚ͘ /ŶĨƌĂƐƚƌƵĐƚƵƌĞ/ŵƉƌŽǀĞŵĞŶƚWůĂŶ dŚĞϮϬϭϰZĞƉŽƌƚŝĚĞŶƚŝĨŝĞĚĞǆŝƐƚŝŶŐĨŝƌĞĂŶĚD^ĂƐƐĞƚƐŽĨΨϰ͕Ϯϴϵ͕ϮϱϳƉůƵƐĂĚĚŝƚŝŽŶĂů/WĐŽƐƚƐŽĨ ΨϮ͕ϳϲϳ͕ϬϬϬ͕ŝŶƚĞƌĞƐƚŽŶŶĞǁĚĞďƚŽĨΨϭ͕ϱϲϬ͕ϭϯϵĂŶĚƐƚƵĚǇĐŽƐƚƐŽĨΨϵ͕Ϯϴϲ͘dŚĞƌĞǁĞƌĞƐƵďƚƌĂĐƚŝŽŶƐŝŶ ƚŚĞ//WĨŽƌŐƌĂŶƚĨƵŶĚƐĂŶĚĚĞǀĞůŽƉĞƌĨƵŶĚĞĚŝŵƉƌŽǀĞŵĞŶƚƐŽĨΨϱϵ͕ϳϴϵĂŶĚΨϮ͕ϲϰϰ͕ϴϱϵƌĞƐƉĞĐƚŝǀĞůǇĨŽƌ ĂƚŽƚĂů//WǀĂůƵĞŽĨΨϱ͕ϵϮϭ͕Ϭϯϯ͘dŚĞϮϬϮϬZĞƉŽƌƚŝĚĞŶƚŝĨŝĞĚŐƌŽǁƚŚƌĞůĂƚĞĚ//WĐŽƐƚƐŽĨΨϮ͕ϮϭϮ͕ϵϭϱ͘ ĞƚǁĞĞŶ&zϮϬϭϴͲϭϵĂŶĚ&zϮϬϭϵͲϮϬ&ŽƵŶƚĂŝŶ,ŝůůƐŐĞŶĞƌĂƚĞĚΨϰϳ͕ϯϭϵŝŶĨŝƌĞĂŶĚD^ĚĞǀĞůŽƉŵĞŶƚ ŝŵƉĂĐƚ ĨĞĞ ƌĞǀĞŶƵĞƐ ĂŶĚ Ψϵ͕ϲϭϰ ŝŶ ŝŶƚĞƌĞƐƚ ĞĂƌŶŝŶŐƐ͘ dŚĞƌĞ ǁĞƌĞ ŶŽ ĞǆƉĞŶĚŝƚƵƌĞƐ ;ŽƚŚĞƌ ƚŚĂŶ ĨŽƌ ƉƌŽĨĞƐƐŝŽŶĂůĨĞĞƐĨŽƌƐƚƵĚŝĞƐͿŽĨĨŝƌĞĂŶĚD^ĚĞǀĞůŽƉŵĞŶƚŝŵƉĂĐƚĨĞĞƐŐĞŶĞƌĂƚĞĚĨƌŽŵƚŚĞĨĞĞƐĚƵƌŝŶŐ ƚŚĞ&zϮϬϭϴͲϭϵƚŚƌŽƵŐŚ&zϮϬϭϵͲϮϬƉĞƌŝŽĚ͘ ƐĚŝƐĐƵƐƐĞĚƉƌĞǀŝŽƵƐůǇ͕ƚŚĞĚĞǀĞůŽƉŵĞŶƚƉƌŽũĞĐƚŝŽŶƐĂƌĞŶŽƚĂŶƚŝĐŝƉĂƚĞĚƚŽŽĐĐƵƌĂƐŽƌŝŐŝŶĂůůǇƉƌŽũĞĐƚĞĚ͘ dŚĞ//WƐǁĞƌĞďĂƐĞĚŽŶƚŚĞĂŶƚŝĐŝƉĂƚĞĚĚĞǀĞůŽƉŵĞŶƚƐ͕ƚŚĞƌĞĨŽƌĞĂƐĚĞǀĞůŽƉŵĞŶƚĐŚĂŶŐĞƐƐŽƚŽŽĚŽĞƐƚŚĞ ƚŝŵŝŶŐ ŽĨ ĐĂƉŝƚĂů ĞǆƉĞŶĚŝƚƵƌĞƐ͘ tŝƚŚ ŶĞǁ ĚĞǀĞůŽƉŵĞŶƚ ƚŚĞ ϮϬϭϰĂŶĚ ϮϬϮϬ ZĞƉŽƌƚƐ ǁŽƵůĚ ŚĂǀĞ ĂŶƚŝĐŝƉĂƚĞĚŵĂƚĐŚŝŶŐĐĂƉŝƚĂůĞǆƉĞŶĚŝƚƵƌĞƐ͕ĂŶĚƚŚŽƐĞĞǆƉĞŶĚŝƚƵƌĞƐĚŝĚŶŽƚŽĐĐƵƌ͘ ϯ͘ϯ͘>ĞǀĞůŽĨ^ĞƌǀŝĐĞ >ĞǀĞůŽĨƐĞƌǀŝĐĞƉƌŽũĞĐƚŝŽŶƐĂƌĞŝŶƚĞŶĚĞĚƚŽĞŶƐƵƌĞƚŚĂƚŶĞǁĚĞǀĞůŽƉŵĞŶƚŝƐŽŶůǇďĞŝŶŐĂƐŬĞĚƚŽƉĂǇĨŽƌ ĨĂĐŝůŝƚŝĞƐŽƌĐĂƉŝƚĂůŶĞĞĚƐĂƚƚŚĞƐĂŵĞůĞǀĞůĂƐŝƐĐƵƌƌĞŶƚůǇďĞŝŶŐĞǆƉĞƌŝĞŶĐĞĚďǇĞǆŝƐƚŝŶŐ&ŽƵŶƚĂŝŶ,ŝůůƐ ĚĞǀĞůŽƉŵĞŶƚĂŶĚĂƌĞŶŽƚďĞŝŶŐĂƐŬĞĚƚŽŝŶĐƌĞĂƐĞƚŚĞŽǀĞƌĂůůůĞǀĞůŽĨƐĞƌǀŝĐĞ͕ǁŝƚŚŽƵƚĂĐŽƌƌĞƐƉŽŶĚŝŶŐ ĨƵŶĚŝŶŐƐŽƵƌĐĞĨƌŽŵĞǆŝƐƚŝŶŐĚĞǀĞůŽƉŵĞŶƚƚŽŝŶĐƌĞĂƐĞƚŚĞŝƌůĞǀĞůŽĨƐĞƌǀŝĐĞ͘ dŚĞƉƌŽũĞĐƚĞĚĐĂƉŝƚĂůĞǆƉĞŶĚŝƚƵƌĞƐǁĞƌĞĂŶƚŝĐŝƉĂƚĞĚďĂƐĞĚŽŶŐƌŽǁƚŚ͘dŚĞĞǆƉĞŶĚŝƚƵƌĞƐǁĞƌĞĚĞƌŝǀĞĚ ƵƐŝŶŐĨƌĂĐƚŝŽŶĂůƵŶŝƚƐ͕ĨŽƌĞǆĂŵƉůĞϬ͘ϬϬϬϭϳƵŶŝƚƐŽĨĨŝƌĞĂƉƉĂƌĂƚƵƐƉĞƌƉĞƌƐŽŶ͘dŚĞdŽǁŶĐĂŶŶŽƚ ƉƵƌĐŚĂƐĞϬ͘ϬϬϬϭϳƵŶŝƚƐŽĨĨŝƌĞĂƉƉĂƌĂƚƵƐďĂƐĞĚŽŶϭŶĞǁƌĞƐŝĚĞŶƚ͘/ƚŝƐƚŚĞƌĞĨŽƌĞŶĞĐĞƐƐĂƌǇƚŽƚĂŬĞĂ ďƌŽĂĚĞƌǀŝĞǁŽĨĐĂƉŝƚĂůĞǆƉĞŶĚŝƚƵƌĞƐĂŶĚĚĞǀĞůŽƉŵĞŶƚĂŶĚŵĂƚĐŚŶĞǁĚĞǀĞůŽƉŵĞŶƚĂŶĚĐĂƉŝƚĂů ĞǆƉĞŶĚŝƚƵƌĞƐŽǀĞƌƚŚĞĞŶƚŝƌĞƐƚƵĚǇƉĞƌŝŽĚ͘/ƚŝƐƌĞĐŽŵŵĞŶĚĞĚƚŚĂƚƐƚĂĨĨĐŽŶƚŝŶƵŽƵƐůǇŵŽŶŝƚŽƌƚŚĞůĞǀĞů ŽĨƐĞƌǀŝĐĞǁŝƚŚƚŚĞŽǀĞƌĂůůŽďũĞĐƚŝǀĞŽĨĂĐŚŝĞǀŝŶŐƚŚĞĚĞƐŝŐŶĂƚĞĚůĞǀĞůŽĨƐĞƌǀŝĐĞĂƚƚŚĞĞŶĚŽĨƚŚĞϭϬͲǇĞĂƌ ƐƚƵĚǇƉĞƌŝŽĚŝĚĞŶƚŝĨŝĞĚŝŶƚŚĞϮϬϮϬZĞƉŽƌƚ͘ ĞǀĞůŽƉŵĞŶƚ/ŵƉĂĐƚ&ĞĞŝĞŶŶŝĂůƵĚŝƚ &ŝŶĂůZĞƉŽƌƚ EŽǀĞŵďĞƌϭϬ͕ϮϬϮϬ W Ă Ő Ğ ͮϭϬ ^ĞĐƚŝŽŶϰͲ^ƚƌĞĞƚƐ ϰ͘ϭ͘&ĞĞĞǀĞůŽƉŵĞŶƚ dŚĞϮϬϮϬZĞƉŽƌƚ;ĂŶĚƵŶĚĞƌůǇŝŶŐƐƚƵĚǇͿ͕ŝĚĞŶƚŝĨŝĞĚĂŶĞǁĨĞĞĨŽƌƚŚĞdŽǁŶ͕ĂƐƚƌĞĞƚƐĚĞǀĞůŽƉŵĞŶƚ ŝŵƉĂĐƚĨĞĞ͘dŚĞŶĞǁƐƚƌĞĞƚƐĚĞǀĞůŽƉŵĞŶƚŝŵƉĂĐƚĨĞĞǁĂƐďĂƐĞĚŽŶŝŶĐƌĞŵĞŶƚĂůŐƌŽǁƚŚͲƌĞůĂƚĞĚŶĞĞĚƐ ŽĨΨϮ͕ϲϱϳ͕ϭϰϬ͘dŚĞŝŶǀĞƐƚŵĞŶƚƐĞƋƵĂƚĞĚƚŽƚŚĞĨĞĞƐƉĞƌƵŶŝƚĂƐŝĚĞŶƚŝĨŝĞĚŝŶdĂďůĞϰͲϭ͘ dĂďůĞϰͲϭ ^ƚƌĞĞƚƐĞǀĞůŽƉŵĞŶƚ/ŵƉĂĐƚ&ĞĞƐ ^ŝŶŐůĞ&ĂŵŝůǇ ;ƉĞƌǁĞůůŝŶŐhŶŝƚͿ DƵůƚŝĨĂŵŝůǇ ;ƉĞƌǁĞůůŝŶŐhŶŝƚͿ /ŶĚƵƐƚƌŝĂů ;ƉĞƌϭ͕ϬϬϬƐƋĨƚͿ ŽŵŵĞƌĐŝĂů ;ƉĞƌϭ͕ϬϬϬƐƋĨƚͿ /ŶƐƚŝƚƵƚŝŽŶĂů ;ƉĞƌϭ͕ϬϬϬƐƋĨƚͿ KĨĨŝĐĞ ;ƉĞƌϭ͕ϬϬϬƐƋĨƚͿ ϮϬϮϬZĞƉŽƌƚ Ψϭ͕ϵϯϱ Ψϵϲϰ ΨϲϯϬ ΨϮ͕ϴϲϬ ΨϮ͕ϰϴϬ Ψϭ͕ϮϰϬ ϰ͘Ϯ͘>ĂŶĚhƐĞƐƐƵŵƉƚŝŽŶƐ dŚĞďŝĞŶŶŝĂůĂƵĚŝƚƌĞƋƵŝƌĞƐĂŶĂƵĚŝƚŽĨƚŚĞĂŶƚŝĐŝƉĂƚĞĚŐƌŽǁƚŚƉƌŽũĞĐƚŝŽŶƐƚŚĂƚǁĞƌĞĂĚŽƉƚĞĚŝŶ&ŽƵŶƚĂŝŶ ,ŝůůƐ>hĂƐĐŽŵƉĂƌĞĚƚŽƚŚĞŐƌŽǁƚŚďǇĚĞǀĞůŽƉŵĞŶƚƚǇƉĞƚŚĂƚǁĂƐĂĐƚƵĂůůǇĞǆƉĞƌŝĞŶĐĞĚĂŶĚǁĞƌĞ ĂƐƐĞƐƐĞĚƚŚĞƐƚƌĞĞƚƐĚĞǀĞůŽƉŵĞŶƚŝŵƉĂĐƚĨĞĞ͘dĂďůĞϰͲϮƐƵŵŵĂƌŝǌĞƐƚŚĞƉƌŽũĞĐƚĞĚĚĞǀĞůŽƉŵĞŶƚŝŶƚŚĞ ϮϬϮϬZĞƉŽƌƚĂŶĚƚŚĞĂĐƚƵĂůĚĞǀĞůŽƉŵĞŶƚƚŚĂƚǁĂƐĞǆƉĞƌŝĞŶĐĞĚďǇ&ŽƵŶƚĂŝŶ,ŝůůƐŝŶ&zϮϬϮϬ͘ dĂďůĞϰͲϮ WƌŽũĞĐƚĞĚǀĞƌƐƵƐĐƚƵĂůĞǀĞůŽƉŵĞŶƚ ^ŝŶŐůĞ&ĂŵŝůǇ 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ĚĞǀĞůŽƉŵĞŶƚĂŶĚĂƌĞŶŽƚďĞŝŶŐĂƐŬĞĚƚŽŝŶĐƌĞĂƐĞƚŚĞŽǀĞƌĂůůůĞǀĞůŽĨƐĞƌǀŝĐĞ͕ǁŝƚŚŽƵƚĂĐŽƌƌĞƐƉŽŶĚŝŶŐ ĨƵŶĚŝŶŐƐŽƵƌĐĞĨƌŽŵĞǆŝƐƚŝŶŐĚĞǀĞůŽƉŵĞŶƚƚŽŝŶĐƌĞĂƐĞƚŚĞŝƌůĞǀĞůŽĨƐĞƌǀŝĐĞ͘ dŚĞƉƌŽũĞĐƚĞĚĐĂƉŝƚĂůĞǆƉĞŶĚŝƚƵƌĞƐŝŶĐůƵĚĞĚϮ͘ϯϬŶĞǁŵŝůĞƐŽĨƐƚƌĞĞƚƐŽĨƚŚĞǁŝĚĞŶŝŶŐŽĨ^ŚĞĂŽƵůĞǀĂƌĚ ĂƐǁĞůůĂƐŝŶƚĞƌƐĞĐƚŝŽŶŝŵƉƌŽǀĞŵĞŶƚƐ͘^ŚĞĂŽƵůĞǀĂƌĚǁĂƐŶŽƚǁŝĚĞŶĞĚƵƐŝŶŐĚĞǀĞůŽƉŵĞŶƚŝŵƉĂĐƚĨĞĞƐ ĂƐĂĨƵŶĚŝŶŐƐŽƵƌĐĞ͕ŶŽƌǁĞƌĞĚĞǀĞůŽƉŵĞŶƚŝŵƉĂĐƚĨĞĞƐƵƐĞĚƚŽŝŵƉƌŽǀĞŝŶƚĞƌƐĞĐƚŝŽŶƐ͘ƐƐƵĐŚ͕ƚŚĞ ŽǀĞƌĂůůůĞǀĞůŽĨƐĞƌǀŝĐĞŝŶƚŚĞdŽǁŶǁŝůůĚĞĐƌĞĂƐĞ;ŶĞǁĚĞǀĞůŽƉŵĞŶƚŽĐĐƵƌƌĞĚďƵƚƚŚĞƌĞǁĂƐŶŽƚĂ ŵĂƚĐŚŝŶŐŝŶĐƌĞĂƐĞŝŶƐƚƌĞĞƚƐĞǆƉĞŶĚŝƚƵƌĞƐͿ͘dŚĞŝŶƚĞŶƚŝƐƚŽŵĂŝŶƚĂŝŶƚŚĞĞǆŝƐƚŝŶŐůĞǀĞůŽĨƐĞƌǀŝĐĞďǇƚŚĞ ĞŶĚŽĨƚŚĞƐƚƵĚǇƉĞƌŝŽĚ͕ƌĞĐŽŐŶŝǌŝŶŐƚŚĂƚƚŚĞƌĞǁŝůůďĞƚŝŵĞƐŽĨŚŝŐŚĞƌĂŶĚůŽǁĞƌůĞǀĞůƐŽĨƐĞƌǀŝĐĞ ƚŚƌŽƵŐŚŽƵƚƚŚĞƐƚƵĚǇƉĞƌŝŽĚ͘/ƚŝƐƌĞĐŽŵŵĞŶĚĞĚƚŚĂƚƐƚĂĨĨĐŽŶƚŝŶƵŽƵƐůǇŵŽŶŝƚŽƌƚŚĞůĞǀĞůŽĨƐĞƌǀŝĐĞ ǁŝƚŚƚŚĞŽǀĞƌĂůůŽďũĞĐƚŝǀĞŽĨĂĐŚŝĞǀŝŶŐƚŚĞĚĞƐŝŐŶĂƚĞĚůĞǀĞůŽĨƐĞƌǀŝĐĞĂƚƚŚĞĞŶĚŽĨƚŚĞϭϬͲǇĞĂƌƐƚƵĚǇ ƉĞƌŝŽĚŝĚĞŶƚŝĨŝĞĚŝŶƚŚĞϮϬϮϬZĞƉŽƌƚ͘ ĞǀĞůŽƉŵĞŶƚ/ŵƉĂĐƚ&ĞĞŝĞŶŶŝĂůƵĚŝƚ &ŝŶĂůZĞƉŽƌƚ EŽǀĞŵďĞƌϭϬ͕ϮϬϮϬ W Ă Ő Ğ ͮϭϮ ^ĞĐƚŝŽŶϱͲWĞƌŵŝƚ^ĂŵƉůŝŶŐ ϱ͘ϭ͘^ĂŵƉůŝŶŐZĞƐƵůƚƐ 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>h͕ƚŚĞ//WǁĂƐĚĞǀĞůŽƉĞĚďĂƐĞĚŽŶƚŚĞďĞƐƚĂǀĂŝůĂďůĞŝŶĨŽƌŵĂƚŝŽŶĂƚƚŚĞƚŝŵĞŽĨƚŚĞĂŶĂůǇƐŝƐ͕ĂŶĚƚŚĞ ĂĐƚƵĂůĞǆƉĞŶĚŝƚƵƌĞƐĚŝĨĨĞƌĞĚĨƌŽŵǁŚĂƚǁĂƐƉƌŽũĞĐƚĞĚ͘tŚŝůĞƚŚĞƌĞǁĞƌĞĚŝĨĨĞƌĞŶĐĞƐďĞƚǁĞĞŶƚŚĞ ƉƌŽũĞĐƚĞĚ//WƐĂŶĚǁŚĂƚĂĐƚƵĂůůǇŽĐĐƵƌƌĞĚ͕ŝƚŝƐŝŵƉŽƌƚĂŶƚƚŽŶŽƚĞƚŚĂƚŝŶŵĂŶǇĐĂƐĞƐ͕ƚŚĞ//WƐŝĚĞŶƚŝĨŝĞĚ ƚŚĞŶĞĞĚĨŽƌĐĂƉŝƚĂůŽǀĞƌƚŚĞĞŶƚŝƌĞƐƚƵĚǇƉĞƌŝŽĚƚŝŵĞŚŽƌŝǌŽŶĂŶĚŶŽƚŶĞĐĞƐƐĂƌŝůǇŝŶĂƐƉĞĐŝĨŝĐǇĞĂƌ͘Ɛ ƐƵĐŚ͕ƚŚĞĐŽŵƉůĞƚŝŽŶŽĨƉƌŽũĞĐƚƐƐŚŽƵůĚďĞǀŝĞǁĞĚƚŚƌŽƵŐŚĂůŽŶŐĞƌ;ƚŚĞĞŶƚŝƌĞƐƚƵĚǇƉĞƌŝŽĚŚŽƌŝǌŽŶͿ ƌĂƚŚĞƌƚŚĂŶĂŵŽƌĞĨŽĐƵƐĞĚǀŝĞǁŽŶŽŶĞŽƌƚǁŽƐƉĞĐŝĨŝĐǇĞĂƌƐ͘ ϲ͘ϯ͘>ĞǀĞůŽĨ^ĞƌǀŝĐĞ dŚĞůĞǀĞůŽĨƐĞƌǀŝĐĞĨŽƌĂŐŝǀĞŶĨĞĞĂƌĞĂŝƐŝŶĨůƵǆŽǀĞƌƚŝŵĞĂŶĚǁŝůůĐŚĂŶŐĞĂƐŶĞǁƉƌŽũĞĐƚƐĂƌĞ ŝŶĐŽƌƉŽƌĂƚĞĚŝŶƚŽ&ŽƵŶƚĂŝŶ,ŝůůƐĞǆŝƐƚŝŶŐĨĂĐŝůŝƚŝĞƐĂŶĚŶĞƚǁŽƌŬƐŽƌĂƐĚĞǀĞůŽƉŵĞŶƚǁŝƚŚŝŶ&ŽƵŶƚĂŝŶ,ŝůůƐ ĐŚĂŶŐĞƐ͘ƐƚŚĞdŽǁŶĚŝĚĞǆƉĞƌŝĞŶĐĞŶĞǁĚĞǀĞůŽƉŵĞŶƚĚƵƌŝŶŐƚŚĞĂƵĚŝƚƉĞƌŝŽĚďƵƚĚŝĚŶŽƚĞǆƉĂŶĚ ĨĂĐŝůŝƚŝĞƐ;ǁŝƚŚƚŚĞĞǆĐĞƉƚŝŽŶŽĨƚŚĞŽƉĞŶƐƉĂĐĞĞǆƉĞŶĚŝƚƵƌĞͿƚŚĞƌĞǁŝůůďĞĂŶŽǀĞƌĂůůĚĞĐƌĞĂƐĞŝŶƚŚĞ ůĞǀĞůŽĨƐĞƌǀŝĐĞĚƵƌŝŶŐƚŚĞĂƵĚŝƚƉĞƌŝŽĚ͘tĞƌĞĐŽŵŵĞŶĚƚŚĂƚƚŚĞdŽǁŶĐůŽƐĞůǇŵŽŶŝƚŽƌƚŚĞůĞǀĞůŽĨ ƐĞƌǀŝĐĞŝŶƚŚĞĨƵƚƵƌĞŝŶĂĚŚĞƌŝŶŐƚŽƚŚĞůĞǀĞůŽĨƐĞƌǀŝĐĞĨŽƌƚŚĞϭϬͲǇĞĂƌƐƚƵĚǇƉĞƌŝŽĚŝĚĞŶƚŝĨŝĞĚŝŶƚŚĞϮϬϮϬ ZĞƉŽƌƚĂŶĚŵĂŬĞĂĚũƵƐƚŵĞŶƚƐƚŽƚŚĞ//WĂƐĂƉƉƌŽƉƌŝĂƚĞ͘ ϲ͘ϰ͘&ŝŶĂůŽŶĐůƵƐŝŽŶ /ƚŝƐŽƵƌŽƉŝŶŝŽŶƚŚĂƚ&ŽƵŶƚĂŝŶ,ŝůůƐ͛ƐĚĞǀĞůŽƉŵĞŶƚ͕ĚĞǀĞůŽƉŵĞŶƚŝŵƉĂĐƚĨĞĞĐŽůůĞĐƚŝŽŶƐĂŶĚ ĞǆƉĞŶĚŝƚƵƌĞƐĂƌĞĐŽŶƐŝƐƚĞŶƚǁŝƚŚƚŚĞϭϬͲǇĞĂƌƉůĂŶƐŝĚĞŶƚŝĨŝĞĚŝŶƚŚĞϮϬϭϰĂŶĚϮϬϮϬZĞƉŽƌƚƐĂŶĚŝƐ ĐŽŶƐŝƐƚĞŶƚǁŝƚŚZ^ΑϵͲϰϲϯ͘Ϭϱ͘ WWE/y Z^ΑϵͲϰϲϯ͘Ϭϱ 9-463.05.Development fees; imposition by cities and towns; infrastructure improvements plan; annual report; advisory committee; limitation on actions; definitions A. A municipality may assess development fees to offset costs to the municipality associated with providing necessary public services to a development, including the costs of infrastructure, improvements, real property, engineering and architectural services, financing and professional services required for the preparation or revision of a development fee pursuant to this section, including the relevant portion of the infrastructure improvements plan. B. Development fees assessed by a municipality under this section are subject to the following requirements: 1. Development fees shall result in a beneficial use to the development. 2. The municipality shall calculate the development fee based on the infrastructure improvements plan adopted pursuant to this section. 3. The development fee shall not exceed a proportionate share of the cost of necessary public services, based on service units, needed to provide necessary public services to the development. 4. Costs for necessary public services made necessary by new development shall be based on the same level of service provided to existing development in the service area. 5. Development fees may not be used for any of the following: (a) Construction, acquisition or expansion of public facilities or assets other than necessary public services or facility expansions identified in the infrastructure improvements plan. (b) Repair, operation or maintenance of existing or new necessary public services or facility expansions. (c) Upgrading, updating, expanding, correcting or replacing existing necessary public services to serve existing development in order to meet stricter safety, efficiency, environmental or regulatory standards. (d) Upgrading, updating, expanding, correcting or replacing existing necessary public services to provide a higher level of service to existing development. (e) Administrative, maintenance or operating costs of the municipality. 6. Any development for which a development fee has been paid is entitled to the use and benefit of the services for which the fee was imposed and is entitled to receive immediate service from any existing facility with available capacity to serve the new service units if the available capacity has not been reserved or pledged in connection with the construction or financing of the facility. 7. Development fees may be collected if any of the following occurs: (a) The collection is made to pay for a necessary public service or facility expansion that is identified in the infrastructure improvements plan and the municipality plans to complete construction and to have the service available within the time period established in the infrastructure improvement plan, but in no event longer than the time period provided in subsection H, paragraph 3 of this section. (b) The municipality reserves in the infrastructure improvements plan adopted pursuant to this section or otherwise agrees to reserve capacity to serve future development. (c) The municipality requires or agrees to allow the owner of a development to Town of Fountain Hills, AZ Biennial Development Impact Fee Audit FY 2018-20 - State Statute A-1 construct or finance the necessary public service or facility expansion and any of the following apply: (i) The costs incurred or money advanced are credited against or reimbursed from the development fees otherwise due from a development. (ii) The municipality reimburses the owner for those costs from the development fees paid from all developments that will use those necessary public services or facility expansions. (iii) For those costs incurred the municipality allows the owner to assign the credits or reimbursement rights from the development fees otherwise due from a development to other developments for the same category of necessary public services in the same service area. 8. Projected interest charges and other finance costs may be included in determining the amount of development fees only if the monies are used for the payment of principal and interest on the portion of the bonds, notes or other obligations issued to finance construction of necessary public services or facility expansions identified in the infrastructure improvements plan. 9. Monies received from development fees assessed pursuant to this section shall be placed in a separate fund and accounted for separately and may only be used for the purposes authorized by this section. Monies received from a development fee identified in an infrastructure improvements plan adopted or updated pursuant to subsection D of this section shall be used to provide the same category of necessary public services or facility expansions for which the development fee was assessed and for the benefit of the same service area, as defined in the infrastructure improvements plan, in which the development fee was assessed. Interest earned on monies in the separate fund shall be credited to the fund. 10. The schedule for payment of fees shall be provided by the municipality. Based on the cost identified in the infrastructure improvements plan, the municipality shall provide a credit toward the payment of a development fee for the required or agreed to dedication of public sites, improvements and other necessary public services or facility expansions included in the infrastructure improvements plan and for which a development fee is assessed, to the extent the public sites, improvements and necessary public services or facility expansions are provided by the developer. The developer of residential dwelling units shall be required to pay development fees when construction permits for the dwelling units are issued, or at a later time if specified in a development agreement pursuant to section 9-500.05. If a development agreement provides for fees to be paid at a time later than the issuance of construction permits, the deferred fees shall be paid no later than fifteen days after the issuance of a certificate of occupancy. The development agreement shall provide for the value of any deferred fees to be supported by appropriate security, including a surety bond, letter of credit or cash bond. 11. If a municipality requires as a condition of development approval the construction or improvement of, contributions to or dedication of any facilities that were not included in a previously adopted infrastructure improvements plan, the municipality shall cause the infrastructure improvements plan to be amended to include the facilities and shall provide a credit toward the payment of a development fee for the construction, improvement, contribution or dedication of the facilities to the extent that the facilities will substitute for or otherwise reduce Town of Fountain Hills, AZ Biennial Development Impact Fee Audit FY 2018-20 - State Statute A-2 the need for other similar facilities in the infrastructure improvements plan for which development fees were assessed. 12. The municipality shall forecast the contribution to be made in the future in cash or by taxes, fees, assessments or other sources of revenue derived from the property owner towards the capital costs of the necessary public service covered by the development fee and shall include these contributions in determining the extent of the burden imposed by the development. Beginning August 1, 2014, for purposes of calculating the required offset to development fees pursuant to this subsection, if a municipality imposes a construction contracting or similar excise tax rate in excess of the percentage amount of the transaction privilege tax rate imposed on the majority of other transaction privilege tax classifications, the entire excess portion of the construction contracting or similar excise tax shall be treated as a contribution to the capital costs of necessary public services provided to development for which development fees are assessed, unless the excess portion was already taken into account for such purpose pursuant to this subsection. 13. If development fees are assessed by a municipality, the fees shall be assessed against commercial, residential and industrial development, except that the municipality may distinguish between different categories of residential, commercial and industrial development in assessing the costs to the municipality of providing necessary public services to new development and in determining the amount of the development fee applicable to the category of development. If a municipality agrees to waive any of the development fees assessed on a development, the municipality shall reimburse the appropriate development fee accounts for the amount that was waived. The municipality shall provide notice of any such waiver to the advisory committee established pursuant to subsection G of this section within thirty days. 14. In determining and assessing a development fee applying to land in a community facilities district established under title 48, chapter 4, article 6, the municipality shall take into account all public infrastructure provided by the district and capital costs paid by the district for necessary public services and shall not assess a portion of the development fee based on the infrastructure or costs. C. A municipality shall give at least thirty days' advance notice of intention to assess a development fee and shall release to the public and post on its website or the website of an association of cities and towns if a municipality does not have a website a written report of the land use assumptions and infrastructure improvements plan adopted pursuant to subsection D of this section. The municipality shall conduct a public hearing on the proposed development fee at any time after the expiration of the thirty day notice of intention to assess a development fee and at least thirty days before the scheduled date of adoption of the fee by the governing body. Within sixty days after the date of the public hearing on the proposed development fee, a municipality shall approve or disapprove the imposition of the development fee. A municipality shall not adopt an ordinance, order or resolution approving a development fee as an emergency measure. A development fee assessed pursuant to this section shall not be effective until seventy-five days after its formal adoption by the governing body of the municipality. Nothing in this subsection shall affect any development fee adopted before July 24, 1982. Town of Fountain Hills, AZ Biennial Development Impact Fee Audit FY 2018-20 - State Statute A-3 D. Before the adoption or amendment of a development fee, the governing body of the municipality shall adopt or update the land use assumptions and infrastructure improvements plan for the designated service area. The municipality shall conduct a public hearing on the land use assumptions and infrastructure improvements plan at least thirty days before the adoption or update of the plan. The municipality shall release the plan to the public, post the plan on its website or the website of an association of cities and towns if the municipality does not have a website, including in the posting its land use assumptions, the time period of the projections, a description of the necessary public services included in the infrastructure improvements plan and a map of the service area to which the land use assumptions apply, make available to the public the documents used to prepare the assumptions and plan and provide public notice at least sixty days before the public hearing, subject to the following: 1. The land use assumptions and infrastructure improvements plan shall be approved or disapproved within sixty days after the public hearing on the land use assumptions and infrastructure improvements plan and at least thirty days before the public hearing on the report required by subsection C of this section. A municipality shall not adopt an ordinance, order or resolution approving the land use assumptions or infrastructure improvements plan as an emergency measure. 2. An infrastructure improvements plan shall be developed by qualified professionals using generally accepted engineering and planning practices pursuant to subsection E of this section. 3. A municipality shall update the land use assumptions and infrastructure improvements plan at least every five years. The initial five year period begins on the day the infrastructure improvements plan is adopted. The municipality shall review and evaluate its current land use assumptions and shall cause an update of the infrastructure improvements plan to be prepared pursuant to this section. 4. Within sixty days after completion of the updated land use assumptions and infrastructure improvements plan, the municipality shall schedule and provide notice of a public hearing to discuss and review the update and shall determine whether to amend the assumptions and plan. 5. A municipality shall hold a public hearing to discuss the proposed amendments to the land use assumptions, the infrastructure improvements plan or the development fee. The land use assumptions and the infrastructure improvements plan, including the amount of any proposed changes to the development fee per service unit, shall be made available to the public on or before the date of the first publication of the notice of the hearing on the amendments. 6. The notice and hearing procedures prescribed in paragraph 1 of this subsection apply to a hearing on the amendment of land use assumptions, an infrastructure improvements plan or a development fee. Within sixty days after the date of the public hearing on the amendments, a municipality shall approve or disapprove the amendments to the land use assumptions, infrastructure improvements plan or development fee. A municipality shall not adopt an ordinance, order or resolution approving the amended land use assumptions, infrastructure improvements plan or development fee as an emergency measure. 7. The advisory committee established under subsection G of this section shall file its written comments on any proposed or updated land use assumptions, Town of Fountain Hills, AZ Biennial Development Impact Fee Audit FY 2018-20 - State Statute A-4 infrastructure improvements plan and development fees before the fifth business day before the date of the public hearing on the proposed or updated assumptions, plan and fees. 8. If, at the time an update as prescribed in paragraph 3 of this subsection is required, the municipality determines that no changes to the land use assumptions, infrastructure improvements plan or development fees are needed, the municipality may as an alternative to the updating requirements of this subsection publish notice of its determination on its website and include the following: (a) A statement that the municipality has determined that no change to the land use assumptions, infrastructure improvements plan or development fee is necessary. (b) A description and map of the service area in which an update has been determined to be unnecessary. (c) A statement that by a specified date, which shall be at least sixty days after the date of publication of the first notice, a person may make a written request to the municipality requesting that the land use assumptions, infrastructure improvements plan or development fee be updated. (d) A statement identifying the person or entity to whom the written request for an update should be sent. 9. If, by the date specified pursuant to paragraph 8 of this subsection, a person requests in writing that the land use assumptions, infrastructure improvements plan or development fee be updated, the municipality shall cause, accept or reject an update of the assumptions and plan to be prepared pursuant to this subsection. 10. Notwithstanding the notice and hearing requirements for adoption of an infrastructure improvements plan, a municipality may amend an infrastructure improvements plan adopted pursuant to this section without a public hearing if the amendment addresses only elements of necessary public services in the existing infrastructure improvements plan and the changes to the plan will not, individually or cumulatively with other amendments adopted pursuant to this subsection, increase the level of service in the service area or cause a development fee increase of greater than five per cent when a new or modified development fee is assessed pursuant to this section. The municipality shall provide notice of any such amendment at least thirty days before adoption, shall post the amendment on its website or on the website of an association of cities and towns if the municipality does not have a website and shall provide notice to the advisory committee established pursuant to subsection G of this section that the amendment complies with this subsection. E. For each necessary public service that is the subject of a development fee, the infrastructure improvements plan shall include: 1. A description of the existing necessary public services in the service area and the costs to upgrade, update, improve, expand, correct or replace those necessary public services to meet existing needs and usage and stricter safety, efficiency, environmental or regulatory standards, which shall be prepared by qualified professionals licensed in this state, as applicable. 2. An analysis of the total capacity, the level of current usage and commitments for usage of capacity of the existing necessary public services, which shall be prepared by qualified professionals licensed in this state, as applicable. Town of Fountain Hills, AZ Biennial Development Impact Fee Audit FY 2018-20 - State Statute A-5 3. A description of all or the parts of the necessary public services or facility expansions and their costs necessitated by and attributable to development in the service area based on the approved land use assumptions, including a forecast of the costs of infrastructure, improvements, real property, financing, engineering and architectural services, which shall be prepared by qualified professionals licensed in this state, as applicable. 4. A table establishing the specific level or quantity of use, consumption, generation or discharge of a service unit for each category of necessary public services or facility expansions and an equivalency or conversion table establishing the ratio of a service unit to various types of land uses, including residential, commercial and industrial. 5. The total number of projected service units necessitated by and attributable to new development in the service area based on the approved land use assumptions and calculated pursuant to generally accepted engineering and planning criteria. 6. The projected demand for necessary public services or facility expansions required by new service units for a period not to exceed ten years. 7. A forecast of revenues generated by new service units other than development fees, which shall include estimated state-shared revenue, highway users revenue, federal revenue, ad valorem property taxes, construction contracting or similar excise taxes and the capital recovery portion of utility fees attributable to development based on the approved land use assumptions, and a plan to include these contributions in determining the extent of the burden imposed by the development as required in subsection B, paragraph 12 of this section. F. A municipality's development fee ordinance shall provide that a new development fee or an increased portion of a modified development fee shall not be assessed against a development for twenty-four months after the date that the municipality issues the final approval for a commercial, industrial or multifamily development or the date that the first building permit is issued for a residential development pursuant to an approved site plan or subdivision plat, provided that no subsequent changes are made to the approved site plan or subdivision plat that would increase the number of service units. If the number of service units increases, the new or increased portion of a modified development fee shall be limited to the amount attributable to the additional service units. The twenty-four month period shall not be extended by a renewal or amendment of the site plan or the final subdivision plat that was the subject of the final approval. The municipality shall issue, on request, a written statement of the development fee schedule applicable to the development. If, after the date of the municipality's final approval of a development, the municipality reduces the development fee assessed on development, the reduced fee shall apply to the development. G. A municipality shall do one of the following: 1. Before the adoption of proposed or updated land use assumptions, infrastructure improvements plan and development fees as prescribed in subsection D of this section, the municipality shall appoint an infrastructure improvements advisory committee, subject to the following requirements: (a) The advisory committee shall be composed of at least five members who are appointed by the governing body of the municipality. At least fifty per cent of the members of the advisory committee must be representatives of the real estate, Town of Fountain Hills, AZ Biennial Development Impact Fee Audit FY 2018-20 - State Statute A-6 development or building industries, of which at least one member of the committee must be from the home building industry. Members shall not be employees or officials of the municipality. (b) The advisory committee shall serve in an advisory capacity and shall: (i) Advise the municipality in adopting land use assumptions and in determining whether the assumptions are in conformance with the general plan of the municipality. (ii) Review the infrastructure improvements plan and file written comments. (iii) Monitor and evaluate implementation of the infrastructure improvements plan. (iv) Every year file reports with respect to the progress of the infrastructure improvements plan and the collection and expenditures of development fees and report to the municipality any perceived inequities in implementing the plan or imposing the development fee. (v) Advise the municipality of the need to update or revise the land use assumptions, infrastructure improvements plan and development fee. (c) The municipality shall make available to the advisory committee any professional reports with respect to developing and implementing the infrastructure improvements plan. (d) The municipality shall adopt procedural rules for the advisory committee to follow in carrying out the committee's duties. 2. In lieu of creating an advisory committee pursuant to paragraph 1 of this subsection, provide for a biennial certified audit of the municipality's land use assumptions, infrastructure improvements plan and development fees. An audit pursuant to this paragraph shall be conducted by one or more qualified professionals who are not employees or officials of the municipality and who did not prepare the infrastructure improvements plan. The audit shall review the progress of the infrastructure improvements plan, including the collection and expenditures of development fees for each project in the plan, and evaluate any inequities in implementing the plan or imposing the development fee. The municipality shall post the findings of the audit on the municipality's website or the website of an association of cities and towns if the municipality does not have a website and shall conduct a public hearing on the audit within sixty days of the release of the audit to the public. H. On written request, an owner of real property for which a development fee has been paid after July 31, 2014 is entitled to a refund of a development fee or any part of a development fee if: 1. Pursuant to subsection B, paragraph 6 of this section, existing facilities are available and service is not provided. 2. The municipality has, after collecting the fee to construct a facility when service is not available, failed to complete construction within the time period identified in the infrastructure improvements plan, but in no event later than the time period specified in paragraph 3 of this subsection. 3. For a development fee other than a development fee for water or wastewater facilities, any part of the development fee is not spent as authorized by this section within ten years after the fee has been paid or, for a development fee for water or wastewater facilities, any part of the development fee is not spent as authorized by this section within fifteen years after the fee has been paid. Town of Fountain Hills, AZ Biennial Development Impact Fee Audit FY 2018-20 - State Statute A-7 I. If the development fee was collected for the construction of all or a portion of a specific item of infrastructure, and on completion of the infrastructure the municipality determines that the actual cost of construction was less than the forecasted cost of construction on which the development fee was based and the difference between the actual and estimated cost is greater than ten per cent, the current owner may receive a refund of the portion of the development fee equal to the difference between the development fee paid and the development fee that would have been due if the development fee had been calculated at the actual construction cost. J. A refund shall include any interest earned by the municipality from the date of collection to the date of refund on the amount of the refunded fee. All refunds shall be made to the record owner of the property at the time the refund is paid. If the development fee is paid by a governmental entity, the refund shall be paid to the governmental entity. K. A development fee that was adopted before January 1, 2012 may continue to be assessed only to the extent that it will be used to provide a necessary public service for which development fees can be assessed pursuant to this section and shall be replaced by a development fee imposed under this section on or before August 1, 2014. Any municipality having a development fee that has not been replaced under this section on or before August 1, 2014 shall not collect development fees until the development fee has been replaced with a fee that complies with this section. Any development fee monies collected before January 1, 2012 remaining in a development fee account: 1. Shall be used towards the same category of necessary public services as authorized by this section. 2. If development fees were collected for a purpose not authorized by this section, shall be used for the purpose for which they were collected on or before January 1, 2020, and after which, if not spent, shall be distributed equally among the categories of necessary public services authorized by this section. L. A moratorium shall not be placed on development for the sole purpose of awaiting completion of all or any part of the process necessary to develop, adopt or update development fees. M. In any judicial action interpreting this section, all powers conferred on municipal governments in this section shall be narrowly construed to ensure that development fees are not used to impose on new residents a burden all taxpayers of a municipality should bear equally. N. Each municipality that assesses development fees shall submit an annual report accounting for the collection and use of the fees for each service area. The annual report shall include the following: 1. The amount assessed by the municipality for each type of development fee. 2. The balance of each fund maintained for each type of development fee assessed as of the beginning and end of the fiscal year. 3. The amount of interest or other earnings on the monies in each fund as of the end of the fiscal year. 4. The amount of development fee monies used to repay: (a) Bonds issued by the municipality to pay the cost of a capital improvement project that is the subject of a development fee assessment, including the amount Town of Fountain Hills, AZ Biennial Development Impact Fee Audit FY 2018-20 - State Statute A-8 needed to repay the debt service obligations on each facility for which development fees have been identified as the source of funding and the time frames in which the debt service will be repaid. (b) Monies advanced by the municipality from funds other than the funds established for development fees in order to pay the cost of a capital improvement project that is the subject of a development fee assessment, the total amount advanced by the municipality for each facility, the source of the monies advanced and the terms under which the monies will be repaid to the municipality. 5. The amount of development fee monies spent on each capital improvement project that is the subject of a development fee assessment and the physical location of each capital improvement project. 6. The amount of development fee monies spent for each purpose other than a capital improvement project that is the subject of a development fee assessment. O. Within ninety days following the end of each fiscal year, each municipality shall submit a copy of the annual report to the city clerk and post the report on the municipality's website or the website of an association of cities and towns if the municipality does not have a website. Copies shall be made available to the public on request. The annual report may contain financial information that has not been audited. P. A municipality that fails to file the report and post the report on the municipality's website or the website of an association of cities and towns if the municipality does not have a website as required by this section shall not collect development fees until the report is filed and posted. Q. Any action to collect a development fee shall be commenced within two years after the obligation to pay the fee accrues. R. A municipality may continue to assess a development fee adopted before January 1, 2012 for any facility that was financed before June 1, 2011 if: 1. Development fees were pledged to repay debt service obligations related to the construction of the facility. 2. After August 1, 2014, any development fees collected under this subsection are used solely for the payment of principal and interest on the portion of the bonds, notes or other debt service obligations issued before June 1, 2011 to finance construction of the facility. S. Through August 1, 2014, a development fee adopted before January 1, 2012 may be used to finance construction of a facility and may be pledged to repay debt service obligations if: 1. The facility that is being financed is a facility that is described under subsection T, paragraph 7, subdivisions (a) through (g) of this section. 2. The facility was included in an infrastructure improvements plan adopted before June 1, 2011. 3. The development fees are used for the payment of principal and interest on the portion of the bonds, notes or other debt service obligations issued to finance construction of the necessary public services or facility expansions identified in the infrastructure improvement plan. T. For the purposes of this section: 1. "Dedication" means the actual conveyance date or the date an improvement, facility or real or personal property is placed into service, whichever occurs first. Town of Fountain Hills, AZ Biennial Development Impact Fee Audit FY 2018-20 - State Statute A-9 2. "Development" means: (a) The subdivision of land. (b) The construction, reconstruction, conversion, structural alteration, relocation or enlargement of any structure that adds or increases the number of service units. (c) Any use or extension of the use of land that increases the number of service units. 3. "Facility expansion" means the expansion of the capacity of an existing facility that serves the same function as an otherwise new necessary public service in order that the existing facility may serve new development. Facility expansion does not include the repair, maintenance, modernization or expansion of an existing facility to better serve existing development. 4. "Final approval" means: (a) For a nonresidential or multifamily development, the approval of a site plan or, if no site plan is submitted for the development, the approval of a final subdivision plat. (b) For a single family residential development, the approval of a final subdivision plat. 5. "Infrastructure improvements plan" means a written plan that identifies each necessary public service or facility expansion that is proposed to be the subject of a development fee and otherwise complies with the requirements of this section, and may be the municipality's capital improvements plan. 6. "Land use assumptions" means projections of changes in land uses, densities, intensities and population for a specified service area over a period of at least ten years and pursuant to the general plan of the municipality. 7. "Necessary public service" means any of the following facilities that have a life expectancy of three or more years and that are owned and operated by or on behalf of the municipality: (a) Water facilities, including the supply, transportation, treatment, purification and distribution of water, and any appurtenances for those facilities. (b) Wastewater facilities, including collection, interception, transportation, treatment and disposal of wastewater, and any appurtenances for those facilities. (c) Storm water, drainage and flood control facilities, including any appurtenances for those facilities. (d) Library facilities of up to ten thousand square feet that provide a direct benefit to development, not including equipment, vehicles or appurtenances. (e) Street facilities located in the service area, including arterial or collector streets or roads that have been designated on an officially adopted plan of the municipality, traffic signals and rights-of-way and improvements thereon. (f) Fire and police facilities, including all appurtenances, equipment and vehicles. Fire and police facilities do not include a facility or portion of a facility that is used to replace services that were once provided elsewhere in the municipality, vehicles and equipment used to provide administrative services, helicopters or airplanes or a facility that is used for training firefighters or officers from more than one station or substation. (g) Neighborhood parks and recreational facilities on real property up to thirty acres in area, or parks and recreational facilities larger than thirty acres if the facilities provide a direct benefit to the development. Park and recreational facilities Town of Fountain Hills, AZ Biennial Development Impact Fee Audit FY 2018-20 - State Statute A-10 do not include vehicles, equipment or that portion of any facility that is used for amusement parks, aquariums, aquatic centers, auditoriums, arenas, arts and cultural facilities, bandstand and orchestra facilities, bathhouses, boathouses, clubhouses, community centers greater than three thousand square feet in floor area, environmental education centers, equestrian facilities, golf course facilities, greenhouses, lakes, museums, theme parks, water reclamation or riparian areas, wetlands, zoo facilities or similar recreational facilities, but may include swimming pools. (h) Any facility that was financed and that meets all of the requirements prescribed in subsection R of this section. 8. "Qualified professional" means a professional engineer, surveyor, financial analyst or planner providing services within the scope of the person's license, education or experience. 9. "Service area" means any specified area within the boundaries of a municipality in which development will be served by necessary public services or facility expansions and within which a substantial nexus exists between the necessary public services or facility expansions and the development being served as prescribed in the infrastructure improvements plan. 10. "Service unit" means a standardized measure of consumption, use, generation or discharge attributable to an individual unit of development calculated pursuant to generally accepted engineering or planning standards for a particular category of necessary public services or facility expansions. Town of Fountain Hills, AZ Biennial Development Impact Fee Audit FY 2018-20 - State Statute A-11 WWE/y WĂƌŬƐĂŶĚZĞĐƌĞĂƚŝŽŶ ŶĂůǇƐŝƐ &zϮϬϭϴͲϭϵ &zϮϬϭϵͲϮϬ dŽƚĂů ĐƚƵĂůĞǀĞůŽƉŵĞŶƚ &zϮϬϭϴͲϭϵ &zϮϬϭϵͲϮϬ dŽƚĂů ZĞǀĞŶƵĞƐ ^ŝŶŐůĞ&ĂŵŝůǇ;ϭͿ ϱϬ ϯϴ ϴϴ /ŵƉĂĐƚ&ĞĞƐ Ψϭϭϯ͕ϭϴϳ Ψϳϴ͕ϲϬϰ Ψϭϵϭ͕ϳϵϭ DƵůƚŝĨĂŵŝůǇ;ϭͿ ϯϱ Ϯϳ ϲϮ /ŶƚĞƌĞƐƚ/ŶĐŽŵĞ ϭϰ͕ϴϵϴ ϭϬ͕Ϭϯϴ Ϯϰ͕ϵϯϲ /ŶĚƵƐƚƌŝĂů;ϮͿ ŶͬĂ Ϭ͘ϬϬϬ Ϭ͘ϬϬϬ dŽƚĂůZĞǀĞŶƵĞƐ ϭϮϴ͕Ϭϴϱ ϴϴ͕ϲϰϮ Ϯϭϲ͕ϳϮϳ ŽŵŵĞƌĐŝĂů;ϮͿ ŶͬĂ Ϭ͘ϬϬϬ Ϭ͘ϬϬϬ /ŶƐƚŝƚƵƚŝŽŶĂů;ϮͿ ŶͬĂ Ϭ͘ϬϬϬ Ϭ͘ϬϬϬ ǆƉĞŶĚŝƚƵƌĞƐ KĨĨŝĐĞ;ϮͿ ŶͬĂ Ϭ͘ϬϬϬ Ϭ͘ϬϬϬ ĂƉŝƚĂůǆƉĞŶĚŝƚƵƌĞƐ Ϭ Ϭ Ϭ WƌŽĨĞƐƐŝŽŶĂů&ĞĞƐ ϯϯ͕Ϭϵϰ ϳ͕ϰϳϭ ϰϬ͕ϱϲϱ WƌŽũĞĐƚĞĚĞǀĞůŽƉŵĞŶƚ /ŶƚĞƌĞƐƚǆƉĞŶƐĞ Ϭ Ϭ Ϭ ^ŝŶŐůĞ&ĂŵŝůǇ;ϭͿ ϯϱ ϲϱ ϭϬϬ Ğďƚ^ĞƌǀŝĐĞ Ϭ Ϭ Ϭ DƵůƚŝĨĂŵŝůǇ;ϭͿ ϮϬ ϯϳ ϱϳ dŽƚĂůǆƉĞŶĚŝƚƵƌĞƐ ϯϯ͕Ϭϵϰ ϳ͕ϰϳϭ ϰϬ͕ϱϲϱ /ŶĚƵƐƚƌŝĂů;ϮͿ ŶͬĂ Ϯ͘ϬϬϬ Ϯ͘ϬϬϬ ŽŵŵĞƌĐŝĂů;ϮͿ ŶͬĂ Ϯϵ͘ϬϬϬ Ϯϵ͘ϬϬϬ //WWƌŽũĞĐƚƐ /ŶƐƚŝƚƵƚŝŽŶĂů;ϮͿ ŶͬĂ Ϯϲ͘ϬϬϬ Ϯϲ͘ϬϬϬ /ŶĐƌĞŵĞŶƚĂůǆƉĞŶĚŝƚƵƌĞƐ;ϭͿ ΨϮϭϭ͕ϭϵϳ ΨϮϱϰ͕Ϭϳϭ Ψϰϲϱ͕Ϯϲϴ KĨĨŝĐĞ;ϮͿ ŶͬĂ ϯϮ͘ϬϬϬ ϯϮ͘ϬϬϬ ĐƚƵĂůWƌŽũĞĐƚƐ ;ϭͿǁĞůůŝŶŐƵŶŝƚƐ ;ϮͿϭ͕ϬϬϬ^ƋƵĂƌĞĨĞĞƚ ;ϭͿEŽƐƉĞĐŝĨŝĐƉƌŽũĞĐƚƐǁĞƌĞŝĚĞŶƚŝĨŝĞĚŝŶƚŚĞ//W͕ďƵƚƌĂƚŚĞƌ ĂŶƚŝĐŝƉĂƚĞĚĞǆƉĞŶĚŝƚƵƌĞƐďĂƐĞĚŽŶĂŶƚŝĐŝƉĂƚĞĚĚĞǀĞůŽƉŵĞŶƚ WĂƌŬƐ WĂƌŬƐ Town of Fountain Hills, AZ Development Impact Fee Biennial Audit FY 2018-20 - Parks and Recreation Analysis B-1 &zϮϬϭϴͲϭϵ &zϮϬϭϵͲϮϬ dŽƚĂů ZĞǀĞŶƵĞƐ /ŵƉĂĐƚ&ĞĞƐ ΨϬ ΨϬ /ŶƚĞƌĞƐƚ/ŶĐŽŵĞ Ϯ͕Ϭϱϯ Ϯ͕Ϭϱϯ dŽƚĂůZĞǀĞŶƵĞƐ Ϯ͕Ϭϱϯ Ϭ Ϯ͕Ϭϱϯ ǆƉĞŶĚŝƚƵƌĞƐ ĂƉŝƚĂůǆƉĞŶĚŝƚƵƌĞƐ ϱϲϱ͕ϰϱϳ ϱϲϱ͕ϰϱϳ WƌŽĨĞƐƐŝŽŶĂů&ĞĞƐ ϲϴ ϲϴ /ŶƚĞƌĞƐƚǆƉĞŶƐĞ Ϭ Ğďƚ^ĞƌǀŝĐĞ Ϭ dŽƚĂůǆƉĞŶĚŝƚƵƌĞƐ ϱϲϱ͕ϱϮϱ Ϭ ϱϲϱ͕ϱϮϱ //WWƌŽũĞĐƚƐ Ϭ Ϭ ĐƚƵĂůWƌŽũĞĐƚƐ ĚĞƌŽĂŶǇŽŶdƌĂŝůŚĞĂĚ ϱϲϱ͕ϰϱϳ ϱϲϱ͕ϰϱϳ KƉĞŶ^ƉĂĐĞ Town of Fountain Hills, AZ Development Impact Fee Biennial Audit FY 2018-20 - Open Space B-2 WWE/y &ŝƌĞΘD^ŶĂůǇƐŝƐ &zϮϬϭϴͲϭϵ &zϮϬϭϵͲϮϬ dŽƚĂů ĐƚƵĂůĞǀĞůŽƉŵĞŶƚ &zϮϬϭϴͲϭϵ &zϮϬϭϵͲϮϬ dŽƚĂů ZĞǀĞŶƵĞƐ ^ŝŶŐůĞ&ĂŵŝůǇ;ϭͿ ϱϬ ϯϳ ϴϳ /ŵƉĂĐƚ&ĞĞƐ ΨϮϳ͕ϬϬϰ ΨϮϬ͕ϯϭϱ Ψϰϳ͕ϯϭϵ DƵůƚŝĨĂŵŝůǇ;ϭͿ ϯϱ Ϯϳ ϲϮ /ŶƚĞƌĞƐƚ/ŶĐŽŵĞ ϱ͕ϴϬϴ ϯ͕ϴϬϲ ϵ͕ϲϭϰ /ŶĚƵƐƚƌŝĂů;ϮͿ Ϭ͘ϬϬϬ Ϭ͘ϬϬϬ Ϭ͘ϬϬϬ dŽƚĂůZĞǀĞŶƵĞƐ ϯϮ͕ϴϭϮ Ϯϰ͕ϭϮϭ ϱϲ͕ϵϯϯ ŽŵŵĞƌĐŝĂů;ϮͿ Ϯ͘ϬϰϬ ϲϲ͘ϮϰϬ ϲϴ͘ϮϴϬ /ŶƐƚŝƚƵƚŝŽŶĂů;ϮͿ ŶͬĂ Ϭ͘ϬϬϬ Ϭ͘ϬϬϬ ǆƉĞŶĚŝƚƵƌĞƐ KĨĨŝĐĞ;ϮͿ ŶͬĂ Ϭ͘ϬϬϬ Ϭ͘ϬϬϬ ĂƉŝƚĂůǆƉĞŶĚŝƚƵƌĞƐ Ϭ Ϭ Ϭ WƌŽĨĞƐƐŝŽŶĂů&ĞĞƐ ϳ͕ϲϯϮ ϭ͕ϳϮϯ ϵ͕ϯϱϱ ;ϭͿǁĞůůŝŶŐƵŶŝƚƐ /ŶƚĞƌĞƐƚǆƉĞŶƐĞ Ϭ Ϭ Ϭ ;ϮͿϭ͕ϬϬϬ^ƋƵĂƌĞĨĞĞƚ Ğďƚ^ĞƌǀŝĐĞ Ϭ Ϭ Ϭ dŽƚĂůǆƉĞŶĚŝƚƵƌĞƐ ϳ͕ϲϯϮ ϭ͕ϳϮϯ ϵ͕ϯϱϱ WƌŽũĞĐƚĞĚĞǀĞůŽƉŵĞŶƚ //WWƌŽũĞĐƚƐ ^ŝŶŐůĞ&ĂŵŝůǇ;ϭͿ ϯϱ ϲϱ ϭϬϬ /ŶĐƌĞŵĞŶƚĂůǆƉĞŶĚŝƚƵƌĞƐ;ϭͿ Ψϭϲ͕ϯϵϲ ΨϮϯ͕ϱϮϴ Ψϯϵ͕ϵϮϰ DƵůƚŝĨĂŵŝůǇ;ϭͿ ϮϬ ϯϳ ϱϳ /ŶĚƵƐƚƌŝĂů;ϮͿ Ϭ͘ϰϵϮ Ϯ͘ϬϬϬ Ϯ͘ϰϵϮ ĐƚƵĂůWƌŽũĞĐƚƐ ŽŵŵĞƌĐŝĂů;ϮͿ ϭϭ͘ϭϭϬ Ϯϵ͘ϬϬϬ ϰϬ͘ϭϭϬ /ŶƐƚŝƚƵƚŝŽŶĂů;ϮͿ ŶͬĂ Ϯϲ͘ϬϬϬ Ϯϲ͘ϬϬϬ KĨĨŝĐĞ;ϮͿ ŶͬĂ ϯϮ͘ϬϬϬ ϯϮ͘ϬϬϬ ;ϭͿEŽƐƉĞĐŝĨŝĐƉƌŽũĞĐƚƐǁĞƌĞŝĚĞŶƚŝĨŝĞĚŝŶƚŚĞ//W͕ďƵƚƌĂƚŚĞƌ ĂŶƚŝĐŝƉĂƚĞĚĞǆƉĞŶĚŝƚƵƌĞƐďĂƐĞĚŽŶĂŶƚŝĐŝƉĂƚĞĚĚĞǀĞůŽƉŵĞŶƚ ;ϭͿǁĞůůŝŶŐƵŶŝƚƐ ;ϮͿϭ͕ϬϬϬ^ƋƵĂƌĞĨĞĞƚ &ŝƌĞĂŶĚD^ &ŝƌĞĂŶĚD^ Town of Fountain Hills, AZ Development Impact Fee Biennial Audit FY 2018-20 - Fire and EMS Analysis C-1 WWE/y ^ƚƌĞĞƚƐŶĂůǇƐŝƐ &zϮϬϭϴͲϭϵ &zϮϬϭϵͲϮϬ dŽƚĂů ĐƚƵĂůĞǀĞůŽƉŵĞŶƚ &zϮϬϭϴͲϭϵ &zϮϬϭϵͲϮϬ dŽƚĂů ZĞǀĞŶƵĞƐ ^ŝŶŐůĞ&ĂŵŝůǇ;ϭͿ ŶͬĂ ϳ ϳ /ŵƉĂĐƚ&ĞĞƐ ŶͬĂ Ψϯ͕ϴϳϬ Ψϯ͕ϴϳϬ DƵůƚŝĨĂŵŝůǇ;ϭͿ ŶͬĂ ϭ ϭ /ŶƚĞƌĞƐƚ/ŶĐŽŵĞ ŶͬĂ Ϭ Ϭ /ŶĚƵƐƚƌŝĂů;ϮͿ ŶͬĂ Ϭ͘ϬϬϬ Ϭ͘ϬϬϬ dŽƚĂůZĞǀĞŶƵĞƐ Ϭ ϯ͕ϴϳϬ ϯ͕ϴϳϬ ŽŵŵĞƌĐŝĂů;ϮͿ ŶͬĂ ϰϱ͘ϬϱϬ ϰϱ͘ϬϱϬ /ŶƐƚŝƚƵƚŝŽŶĂů;ϮͿ ŶͬĂ Ϭ͘ϬϬϬ Ϭ͘ϬϬϬ ǆƉĞŶĚŝƚƵƌĞƐ KĨĨŝĐĞ;ϮͿ ŶͬĂ Ϭ͘ϬϬϬ Ϭ͘ϬϬϬ ĂƉŝƚĂůǆƉĞŶĚŝƚƵƌĞƐ ŶͬĂ Ϭ Ϭ WƌŽĨĞƐƐŝŽŶĂů&ĞĞƐ ŶͬĂ Ϭ Ϭ ;ϭͿǁĞůůŝŶŐƵŶŝƚƐ /ŶƚĞƌĞƐƚǆƉĞŶƐĞ ŶͬĂ Ϭ Ϭ ;ϮͿϭ͕ϬϬϬ^ƋƵĂƌĞĨĞĞƚ Ğďƚ^ĞƌǀŝĐĞ ŶͬĂ Ϭ Ϭ dŽƚĂůǆƉĞŶĚŝƚƵƌĞƐ ŶͬĂ Ϭ Ϭ WƌŽũĞĐƚĞĚĞǀĞůŽƉŵĞŶƚ //WWƌŽũĞĐƚƐ ^ŝŶŐůĞ&ĂŵŝůǇ;ϭͿ ŶͬĂ ϲϱ ϲϱ /ŶĐƌĞŵĞŶƚĂůǆƉĞŶĚŝƚƵƌĞƐ;ϭͿ ŶͬĂ ΨϮϱϰ͕Ϭϳϭ ΨϮϱϰ͕Ϭϳϭ DƵůƚŝĨĂŵŝůǇ;ϭͿ ŶͬĂ ϯϳ ϯϳ Ϭ /ŶĚƵƐƚƌŝĂů;ϮͿ ŶͬĂ Ϯ͘ϬϬϬ Ϯ͘ϬϬϬ ĐƚƵĂůWƌŽũĞĐƚƐ ŽŵŵĞƌĐŝĂů;ϮͿ ŶͬĂ Ϯϵ͘ϬϬϬ Ϯϵ͘ϬϬϬ /ŶƐƚŝƚƵƚŝŽŶĂů;ϮͿ ŶͬĂ Ϯϲ͘ϬϬϬ Ϯϲ͘ϬϬϬ ;ϭͿWƌŽũĞĐƚƐǁĞƌĞŝĚĞŶƚŝĨŝĞĚŝŶƚŚĞ//WŽǀĞƌƚŚĞĞŶƚŝƌĞƐƚƵĚǇƉĞƌŝŽĚ KĨĨŝĐĞ;ϮͿ ŶͬĂ ϯϮ͘ϬϬϬ ϯϮ͘ϬϬϬ ĂƐŽƉƉŽƐĞĚƚŽŝŶĂƐƉĞĐŝĨŝĐǇĞĂƌ ;ϭͿǁĞůůŝŶŐƵŶŝƚƐ ;ϮͿϭ͕ϬϬϬ^ƋƵĂƌĞĨĞĞƚ ^ƚƌĞĞƚƐ ^ƚƌĞĞƚƐ Town of Fountain Hills, AZ Development Impact Fee Biennial Audit FY 2018-20 - Streets Analysis D-1 WWE/y WĞƌŵŝƚ^ĂŵƉůŝŶŐ ^ĂŵƉůĞEŽ͘ WĞƌŵŝƚEŽ͘ ůĂƐƐ &ĞĞĂƚĞŐŽƌǇ ƐƐĞƐƐĞĚ&ĞĞ ĚŽƉƚĞĚ&ĞĞ ŝĨĨĞƌĞŶĐĞ EŽƚĞƐ &zϮϬϭϴͲϭϵ ϭ ϴϵϬϴ ^ŝŶŐůĞ&ĂŵŝůǇ WĂƌŬƐĂŶĚZĞĐƌĞĂƚŝŽŶ Ψϭ͕ϯϬϭ͘ϬϬ Ψϭ͕ϯϬϭ͘ϬϬ ΨϬ͘ϬϬ Ϯ ϴϵϮϭ ^ŝŶŐůĞ&ĂŵŝůǇ WĂƌŬƐĂŶĚZĞĐƌĞĂƚŝŽŶ ϭ͕ϯϬϭ͘ϬϬ ϭ͕ϯϬϭ͘ϬϬ Ϭ͘ϬϬ ϯ ϴϵϴϳ ^ŝŶŐůĞ&ĂŵŝůǇ WĂƌŬƐĂŶĚZĞĐƌĞĂƚŝŽŶ ϭ͕ϯϬϭ͘ϬϬ ϭ͕ϯϬϭ͘ϬϬ Ϭ͘ϬϬ ϰ ϵϬϱϴ ^ŝŶŐůĞ&ĂŵŝůǇ WĂƌŬƐĂŶĚZĞĐƌĞĂƚŝŽŶ ϭ͕ϯϬϭ͘ϬϬ ϭ͕ϯϬϭ͘ϬϬ Ϭ͘ϬϬ ϱ ϵϭϭϮ ^ŝŶŐůĞ&ĂŵŝůǇ WĂƌŬƐĂŶĚZĞĐƌĞĂƚŝŽŶ ϭ͕ϯϬϭ͘ϬϬ ϭ͕ϯϬϭ͘ϬϬ Ϭ͘ϬϬ ϲ ϵϭϲϬ ^ŝŶŐůĞ&ĂŵŝůǇ WĂƌŬƐĂŶĚZĞĐƌĞĂƚŝŽŶ ϭ͕ϯϬϭ͘ϬϬ ϭ͕ϯϬϭ͘ϬϬ Ϭ͘ϬϬ ϳ ϵϮϰϳ ^ŝŶŐůĞ&ĂŵŝůǇ WĂƌŬƐĂŶĚZĞĐƌĞĂƚŝŽŶ ϭ͕ϯϬϭ͘ϬϬ ϭ͕ϯϬϭ͘ϬϬ Ϭ͘ϬϬ ϴ ϵϮϵϳ ^ŝŶŐůĞ&ĂŵŝůǇ WĂƌŬƐĂŶĚZĞĐƌĞĂƚŝŽŶ ϭ͕ϯϬϭ͘ϬϬ ϭ͕ϯϬϭ͘ϬϬ Ϭ͘ϬϬ ϵ ϵϯϲϳ ^ŝŶŐůĞ&ĂŵŝůǇ WĂƌŬƐĂŶĚZĞĐƌĞĂƚŝŽŶ ϭ͕ϯϬϭ͘ϬϬ ϭ͕ϯϬϭ͘ϬϬ Ϭ͘ϬϬ ϭϬ ϵϰϮϭ ^ŝŶŐůĞ&ĂŵŝůǇ WĂƌŬƐĂŶĚZĞĐƌĞĂƚŝŽŶ ϭ͕ϯϬϭ͘ϬϬ ϭ͕ϯϬϭ͘ϬϬ Ϭ͘ϬϬ ϭϭ ϵϱϯϭ ^ŝŶŐůĞ&ĂŵŝůǇ WĂƌŬƐĂŶĚZĞĐƌĞĂƚŝŽŶ ϭ͕ϯϬϭ͘ϬϬ ϭ͕ϯϬϭ͘ϬϬ Ϭ͘ϬϬ ϭϮ ϵϲϬϳ ^ŝŶŐůĞ&ĂŵŝůǇ WĂƌŬƐĂŶĚZĞĐƌĞĂƚŝŽŶ ϭ͕ϯϬϭ͘ϬϬ ϭ͕ϯϬϭ͘ϬϬ Ϭ͘ϬϬ ϭϯ ϵϲϴϲ ^ŝŶŐůĞ&ĂŵŝůǇ WĂƌŬƐĂŶĚZĞĐƌĞĂƚŝŽŶ ϭ͕ϯϬϭ͘ϬϬ ϭ͕ϯϬϭ͘ϬϬ Ϭ͘ϬϬ ϭϰ ϵϳϭϴ ^ŝŶŐůĞ&ĂŵŝůǇ WĂƌŬƐĂŶĚZĞĐƌĞĂƚŝŽŶ ϭ͕ϯϬϭ͘ϬϬ ϭ͕ϯϬϭ͘ϬϬ Ϭ͘ϬϬ ϭϱ ϵϴϭϭ ^ŝŶŐůĞ&ĂŵŝůǇ WĂƌŬƐĂŶĚZĞĐƌĞĂƚŝŽŶ ϭ͕ϯϬϭ͘ϬϬ ϭ͕ϯϬϭ͘ϬϬ Ϭ͘ϬϬ ϭϲ ϵϴϯϲ ^ŝŶŐůĞ&ĂŵŝůǇ WĂƌŬƐĂŶĚZĞĐƌĞĂƚŝŽŶ ϭ͕ϯϬϭ͘ϬϬ ϭ͕ϯϬϭ͘ϬϬ Ϭ͘ϬϬ ϭϳ ϵϴϵϮ ^ŝŶŐůĞ&ĂŵŝůǇ WĂƌŬƐĂŶĚZĞĐƌĞĂƚŝŽŶ ϭ͕ϯϬϭ͘ϬϬ ϭ͕ϯϬϭ͘ϬϬ Ϭ͘ϬϬ ϭϴ ϵϬϳϬ DƵůƚŝĨĂŵŝůǇ WĂƌŬƐĂŶĚZĞĐƌĞĂƚŝŽŶ Ϯ͕ϲϬϮ͘ϬϬ Ϯ͕ϲϬϮ͘ϬϬ Ϭ͘ϬϬ ƵƉůĞǆ ϭϵ ϵϰϲϲ DƵůƚŝĨĂŵŝůǇ WĂƌŬƐĂŶĚZĞĐƌĞĂƚŝŽŶ Ϯ͕ϲϬϮ͘ϬϬ Ϯ͕ϲϬϮ͘ϬϬ Ϭ͘ϬϬ ƵƉůĞǆ ϮϬ ϴϵϲϭ DƵůƚŝĨĂŵŝůǇ WĂƌŬƐĂŶĚZĞĐƌĞĂƚŝŽŶ ϭ͕ϯϬϭ͘ϬϬ ϭ͕ϯϬϭ͘ϬϬ Ϭ͘ϬϬ ϭhŶŝƚ ^ŝŶŐůĞ&ĂŵŝůǇͬDƵůƚŝĨĂŵŝůǇ Town of Fountain Hills, AZ Development Impact Fee Biennial Audit FY 2018-20 - Permit Sampling E-1 ^ĂŵƉůĞEŽ͘ WĞƌŵŝƚEŽ͘ ůĂƐƐ &ĞĞĂƚĞŐŽƌǇ ƐƐĞƐƐĞĚ&ĞĞ ĚŽƉƚĞĚ&ĞĞ ŝĨĨĞƌĞŶĐĞ EŽƚĞƐ &zϮϬϭϵͲϮϬ ϭ ϭϬϬϰϳ ^ŝŶŐůĞ&ĂŵŝůǇ WĂƌŬƐĂŶĚZĞĐƌĞĂƚŝŽŶ Ψϭ͕ϯϬϭ͘ϬϬ Ψϭ͕ϯϬϭ͘ϬϬ ΨϬ͘ϬϬ KůĚZĂƚĞ Ϯ ϭϬϮϬϯ ^ŝŶŐůĞ&ĂŵŝůǇ WĂƌŬƐĂŶĚZĞĐƌĞĂƚŝŽŶ ϭ͕ϯϬϭ͘ϬϬ ϭ͕ϯϬϭ͘ϬϬ Ϭ͘ϬϬ KůĚZĂƚĞ ϯ ϭϬϮϱϳ ^ŝŶŐůĞ&ĂŵŝůǇ WĂƌŬƐĂŶĚZĞĐƌĞĂƚŝŽŶ ϭ͕ϯϬϭ͘ϬϬ ϭ͕ϯϬϭ͘ϬϬ Ϭ͘ϬϬ KůĚZĂƚĞ ϰ ϭϬϮϵϴ ^ŝŶŐůĞ&ĂŵŝůǇ WĂƌŬƐĂŶĚZĞĐƌĞĂƚŝŽŶ ϭ͕ϯϬϭ͘ϬϬ ϭ͕ϯϬϭ͘ϬϬ Ϭ͘ϬϬ KůĚZĂƚĞ ϱ ϭϬϰϯϱ ^ŝŶŐůĞ&ĂŵŝůǇ WĂƌŬƐĂŶĚZĞĐƌĞĂƚŝŽŶ ϭ͕ϯϬϭ͘ϬϬ ϭ͕ϯϬϭ͘ϬϬ Ϭ͘ϬϬ KůĚZĂƚĞ ϲ ϭϬϰϰϬ ^ŝŶŐůĞ&ĂŵŝůǇ WĂƌŬƐĂŶĚZĞĐƌĞĂƚŝŽŶ ϭ͕ϯϬϭ͘ϬϬ ϭ͕ϯϬϭ͘ϬϬ Ϭ͘ϬϬ KůĚZĂƚĞ ϳ ϭϬϰϴϯ ^ŝŶŐůĞ&ĂŵŝůǇ WĂƌŬƐĂŶĚZĞĐƌĞĂƚŝŽŶ ϭ͕ϯϬϭ͘ϬϬ ϭ͕ϯϬϭ͘ϬϬ Ϭ͘ϬϬ KůĚZĂƚĞ ϴ ϭϬϲϭϱ ^ŝŶŐůĞ&ĂŵŝůǇ WĂƌŬƐĂŶĚZĞĐƌĞĂƚŝŽŶ ϭ͕ϯϬϭ͘ϬϬ ϭ͕ϯϬϭ͘ϬϬ Ϭ͘ϬϬ KůĚZĂƚĞ ϵ ϭϬϰϲϵ ^ŝŶŐůĞ&ĂŵŝůǇ WĂƌŬƐĂŶĚZĞĐƌĞĂƚŝŽŶ ϭ͕ϯϬϭ͘ϬϬ ϭ͕ϯϬϭ͘ϬϬ Ϭ͘ϬϬ KůĚZĂƚĞ ϭϬ ϭϬϳϯϮ ^ŝŶŐůĞ&ĂŵŝůǇ WĂƌŬƐĂŶĚZĞĐƌĞĂƚŝŽŶ ϭ͕ϵϭϲ͘ϬϬ ϭ͕ϵϭϲ͘ϬϬ Ϭ͘ϬϬ ϭϭ ϭϬϴϭϯ ^ŝŶŐůĞ&ĂŵŝůǇ WĂƌŬƐĂŶĚZĞĐƌĞĂƚŝŽŶ ϭ͕ϵϭϲ͘ϬϬ ϭ͕ϵϭϲ͘ϬϬ Ϭ͘ϬϬ ϭϮ ϭϬϴϮϰ ^ŝŶŐůĞ&ĂŵŝůǇ WĂƌŬƐĂŶĚZĞĐƌĞĂƚŝŽŶ ϭ͕ϵϭϲ͘ϬϬ ϭ͕ϵϭϲ͘ϬϬ Ϭ͘ϬϬ ϭϯ ϵϵϯϯ ^ŝŶŐůĞ&ĂŵŝůǇ WĂƌŬƐĂŶĚZĞĐƌĞĂƚŝŽŶ ϭ͕ϯϬϭ͘ϬϬ ϭ͕ϯϬϭ͘ϬϬ Ϭ͘ϬϬ KůĚZĂƚĞ ϭϰ ϭϬϬϮϮ DƵůƚŝĨĂŵŝůǇ WĂƌŬƐĂŶĚZĞĐƌĞĂƚŝŽŶ ϭ͕ϯϬϭ͘ϬϬ ϭ͕ϯϬϭ͘ϬϬ Ϭ͘ϬϬ KůĚZĂƚĞ ϭϱ ϭϬϬϰϰ DƵůƚŝĨĂŵŝůǇ WĂƌŬƐĂŶĚZĞĐƌĞĂƚŝŽŶ ϭ͕ϯϬϭ͘ϬϬ ϭ͕ϯϬϭ͘ϬϬ Ϭ͘ϬϬ KůĚZĂƚĞ ϭϲ ϭϬϱϴϰ DƵůƚŝĨĂŵŝůǇ WĂƌŬƐĂŶĚZĞĐƌĞĂƚŝŽŶ ϭ͕ϯϬϭ͘ϬϬ ϭ͕ϯϬϭ͘ϬϬ Ϭ͘ϬϬ KůĚZĂƚĞ ϭϳ ϭϬϴϯϬ DƵůƚŝĨĂŵŝůǇ WĂƌŬƐĂŶĚZĞĐƌĞĂƚŝŽŶ ϭ͕ϰϳϵ͘ϬϬ ϭ͕ϰϳϵ͘ϬϬ Ϭ͘ϬϬ ϭϴ ϭϬϴϯϭ DƵůƚŝĨĂŵŝůǇ WĂƌŬƐĂŶĚZĞĐƌĞĂƚŝŽŶ ϭ͕ϰϳϵ͘ϬϬ ϭ͕ϰϳϵ͘ϬϬ Ϭ͘ϬϬ ϭϵ ϭϬϴϱϲ DƵůƚŝĨĂŵŝůǇ WĂƌŬƐĂŶĚZĞĐƌĞĂƚŝŽŶ ϭ͕ϰϳϵ͘ϬϬ ϭ͕ϰϳϵ͘ϬϬ Ϭ͘ϬϬ ϮϬ ϭϬϴϱϳ DƵůƚŝĨĂŵŝůǇ WĂƌŬƐĂŶĚZĞĐƌĞĂƚŝŽŶ ϭ͕ϰϳϵ͘ϬϬ ϭ͕ϰϳϵ͘ϬϬ Ϭ͘ϬϬ ^ŝŶŐůĞ&ĂŵŝůǇͬDƵůƚŝĨĂŵŝůǇ Town of Fountain Hills, AZ Development Impact Fee Biennial Audit FY 2018-20 - Permit Sampling E-2 ^ĂŵƉůĞEŽ͘ WĞƌŵŝƚEŽ͘ ůĂƐƐ &ĞĞĂƚĞŐŽƌǇ ƐƐĞƐƐĞĚ&ĞĞ ĚŽƉƚĞĚ&ĞĞ ŝĨĨĞƌĞŶĐĞ EŽƚĞƐ &zϮϬϭϴͲϭϵ ϭ ϴϵϬϴ ^ŝŶŐůĞ&ĂŵŝůǇ &ŝƌĞĂŶĚD^ ΨϯϬϬ͘ϬϬ ΨϯϬϬ͘ϬϬ ΨϬ͘ϬϬ Ϯ ϴϵϮϭ ^ŝŶŐůĞ&ĂŵŝůǇ &ŝƌĞĂŶĚD^ ϯϬϬ͘ϬϬ ϯϬϬ͘ϬϬ Ϭ͘ϬϬ ϯ ϴϵϴϳ ^ŝŶŐůĞ&ĂŵŝůǇ &ŝƌĞĂŶĚD^ ϯϬϬ͘ϬϬ ϯϬϬ͘ϬϬ Ϭ͘ϬϬ ϰ ϵϬϱϴ ^ŝŶŐůĞ&ĂŵŝůǇ &ŝƌĞĂŶĚD^ ϯϬϬ͘ϬϬ ϯϬϬ͘ϬϬ Ϭ͘ϬϬ ϱ ϵϭϭϮ ^ŝŶŐůĞ&ĂŵŝůǇ &ŝƌĞĂŶĚD^ ϯϬϬ͘ϬϬ ϯϬϬ͘ϬϬ Ϭ͘ϬϬ ϲ ϵϭϲϬ ^ŝŶŐůĞ&ĂŵŝůǇ &ŝƌĞĂŶĚD^ ϯϬϬ͘ϬϬ ϯϬϬ͘ϬϬ Ϭ͘ϬϬ ϳ ϵϮϰϳ ^ŝŶŐůĞ&ĂŵŝůǇ &ŝƌĞĂŶĚD^ ϯϬϬ͘ϬϬ ϯϬϬ͘ϬϬ Ϭ͘ϬϬ ϴ ϵϮϵϳ ^ŝŶŐůĞ&ĂŵŝůǇ &ŝƌĞĂŶĚD^ ϯϬϬ͘ϬϬ ϯϬϬ͘ϬϬ Ϭ͘ϬϬ ϵ ϵϯϲϳ ^ŝŶŐůĞ&ĂŵŝůǇ &ŝƌĞĂŶĚD^ ϯϬϬ͘ϬϬ ϯϬϬ͘ϬϬ Ϭ͘ϬϬ ϭϬ ϵϰϮϭ ^ŝŶŐůĞ&ĂŵŝůǇ &ŝƌĞĂŶĚD^ ϯϬϬ͘ϬϬ ϯϬϬ͘ϬϬ Ϭ͘ϬϬ ϭϭ ϵϱϯϭ ^ŝŶŐůĞ&ĂŵŝůǇ &ŝƌĞĂŶĚD^ ϯϬϬ͘ϬϬ ϯϬϬ͘ϬϬ Ϭ͘ϬϬ ϭϮ ϵϲϬϳ ^ŝŶŐůĞ&ĂŵŝůǇ &ŝƌĞĂŶĚD^ ϯϬϬ͘ϬϬ ϯϬϬ͘ϬϬ Ϭ͘ϬϬ ϭϯ ϵϲϴϲ ^ŝŶŐůĞ&ĂŵŝůǇ &ŝƌĞĂŶĚD^ ϯϬϬ͘ϬϬ ϯϬϬ͘ϬϬ Ϭ͘ϬϬ ϭϰ ϵϳϭϴ ^ŝŶŐůĞ&ĂŵŝůǇ &ŝƌĞĂŶĚD^ ϯϬϬ͘ϬϬ ϯϬϬ͘ϬϬ Ϭ͘ϬϬ ϭϱ ϵϴϭϭ ^ŝŶŐůĞ&ĂŵŝůǇ &ŝƌĞĂŶĚD^ ϯϬϬ͘ϬϬ ϯϬϬ͘ϬϬ Ϭ͘ϬϬ ϭϲ ϵϴϯϲ ^ŝŶŐůĞ&ĂŵŝůǇ &ŝƌĞĂŶĚD^ ϯϬϬ͘ϬϬ ϯϬϬ͘ϬϬ Ϭ͘ϬϬ ϭϳ ϵϴϵϮ ^ŝŶŐůĞ&ĂŵŝůǇ &ŝƌĞĂŶĚD^ ϯϬϬ͘ϬϬ ϯϬϬ͘ϬϬ Ϭ͘ϬϬ ϭϴ ϵϬϳϬ DƵůƚŝĨĂŵŝůǇ &ŝƌĞĂŶĚD^ ϲϬϬ͘ϬϬ ϲϬϬ͘ϬϬ Ϭ͘ϬϬ ƵƉůĞǆ ϭϵ ϵϰϲϲ DƵůƚŝĨĂŵŝůǇ &ŝƌĞĂŶĚD^ ϲϬϬ͘ϬϬ ϲϬϬ͘ϬϬ Ϭ͘ϬϬ ƵƉůĞǆ ϮϬ ϴϵϲϭ DƵůƚŝĨĂŵŝůǇ &ŝƌĞĂŶĚD^ ϯϬϬ͘ϬϬ ϯϬϬ͘ϬϬ Ϭ͘ϬϬ ϭhŶŝƚ ^ŝŶŐůĞ&ĂŵŝůǇͬDƵůƚŝĨĂŵŝůǇ Town of Fountain Hills, AZ Development Impact Fee Biennial Audit FY 2018-20 - Permit Sampling E-3 ^ĂŵƉůĞEŽ͘ WĞƌŵŝƚEŽ͘ ůĂƐƐ &ĞĞĂƚĞŐŽƌǇ ƐƐĞƐƐĞĚ&ĞĞ ĚŽƉƚĞĚ&ĞĞ ŝĨĨĞƌĞŶĐĞ EŽƚĞƐ &zϮϬϭϵͲϮϬ ϭ ϭϬϬϰϳ ^ŝŶŐůĞ&ĂŵŝůǇ &ŝƌĞĂŶĚD^ ΨϯϬϬ͘ϬϬ ΨϯϬϬ͘ϬϬ ΨϬ͘ϬϬ KůĚZĂƚĞ Ϯ ϭϬϮϬϯ ^ŝŶŐůĞ&ĂŵŝůǇ &ŝƌĞĂŶĚD^ ϯϬϬ͘ϬϬ ϯϬϬ͘ϬϬ Ϭ͘ϬϬ KůĚZĂƚĞ ϯ ϭϬϮϱϳ ^ŝŶŐůĞ&ĂŵŝůǇ &ŝƌĞĂŶĚD^ ϯϬϬ͘ϬϬ ϯϬϬ͘ϬϬ Ϭ͘ϬϬ KůĚZĂƚĞ ϰ ϭϬϮϵϴ ^ŝŶŐůĞ&ĂŵŝůǇ &ŝƌĞĂŶĚD^ ϯϬϬ͘ϬϬ ϯϬϬ͘ϬϬ Ϭ͘ϬϬ KůĚZĂƚĞ ϱ ϭϬϰϯϱ ^ŝŶŐůĞ&ĂŵŝůǇ &ŝƌĞĂŶĚD^ ϯϬϬ͘ϬϬ ϯϬϬ͘ϬϬ Ϭ͘ϬϬ KůĚZĂƚĞ ϲ ϭϬϰϰϬ ^ŝŶŐůĞ&ĂŵŝůǇ &ŝƌĞĂŶĚD^ ϯϬϬ͘ϬϬ ϯϬϬ͘ϬϬ Ϭ͘ϬϬ KůĚZĂƚĞ ϳ ϭϬϰϴϯ ^ŝŶŐůĞ&ĂŵŝůǇ &ŝƌĞĂŶĚD^ ϯϬϬ͘ϬϬ ϯϬϬ͘ϬϬ Ϭ͘ϬϬ KůĚZĂƚĞ ϴ ϭϬϲϭϱ ^ŝŶŐůĞ&ĂŵŝůǇ &ŝƌĞĂŶĚD^ ϯϬϬ͘ϬϬ ϯϬϬ͘ϬϬ Ϭ͘ϬϬ KůĚZĂƚĞ ϵ ϭϬϰϲϵ ^ŝŶŐůĞ&ĂŵŝůǇ &ŝƌĞĂŶĚD^ ϯϬϬ͘ϬϬ ϯϬϬ͘ϬϬ Ϭ͘ϬϬ KůĚZĂƚĞ ϭϬ ϭϬϳϯϮ ^ŝŶŐůĞ&ĂŵŝůǇ &ŝƌĞĂŶĚD^ ϭϮϮ͘ϬϬ ϭϮϮ͘ϬϬ Ϭ͘ϬϬ ϭϭ ϭϬϴϭϯ ^ŝŶŐůĞ&ĂŵŝůǇ &ŝƌĞĂŶĚD^ ϭϮϮ͘ϬϬ ϭϮϮ͘ϬϬ Ϭ͘ϬϬ ϭϮ ϭϬϴϮϰ ^ŝŶŐůĞ&ĂŵŝůǇ &ŝƌĞĂŶĚD^ ϭϮϮ͘ϬϬ ϭϮϮ͘ϬϬ Ϭ͘ϬϬ ϭϯ ϵϵϯϯ ^ŝŶŐůĞ&ĂŵŝůǇ &ŝƌĞĂŶĚD^ ϯϬϬ͘ϬϬ ϯϬϬ͘ϬϬ Ϭ͘ϬϬ KůĚZĂƚĞ ϭϰ ϭϬϬϮϮ DƵůƚŝĨĂŵŝůǇ &ŝƌĞĂŶĚD^ ϯϬϬ͘ϬϬ ϯϬϬ͘ϬϬ Ϭ͘ϬϬ KůĚZĂƚĞ ϭϱ ϭϬϬϰϰ DƵůƚŝĨĂŵŝůǇ &ŝƌĞĂŶĚD^ ϯϬϬ͘ϬϬ ϯϬϬ͘ϬϬ Ϭ͘ϬϬ KůĚZĂƚĞ ϭϲ ϭϬϱϴϰ DƵůƚŝĨĂŵŝůǇ &ŝƌĞĂŶĚD^ ϯϬϬ͘ϬϬ ϯϬϬ͘ϬϬ Ϭ͘ϬϬ KůĚZĂƚĞ ϭϳ ϭϬϴϯϬ DƵůƚŝĨĂŵŝůǇ &ŝƌĞĂŶĚD^ ϵϰ͘ϬϬ ϵϰ͘ϬϬ Ϭ͘ϬϬ ϭϴ ϭϬϴϯϭ DƵůƚŝĨĂŵŝůǇ &ŝƌĞĂŶĚD^ ϵϰ͘ϬϬ ϵϰ͘ϬϬ Ϭ͘ϬϬ ϭϵ ϭϬϴϱϲ DƵůƚŝĨĂŵŝůǇ &ŝƌĞĂŶĚD^ ϵϰ͘ϬϬ ϵϰ͘ϬϬ Ϭ͘ϬϬ ϮϬ ϭϬϴϱϳ DƵůƚŝĨĂŵŝůǇ &ŝƌĞĂŶĚD^ ϵϰ͘ϬϬ ϵϰ͘ϬϬ Ϭ͘ϬϬ ^ŝŶŐůĞ&ĂŵŝůǇͬDƵůƚŝĨĂŵŝůǇ Town of Fountain Hills, AZ Development Impact Fee Biennial Audit FY 2018-20 - Permit Sampling E-4 ^ĂŵƉůĞEŽ͘ WĞƌŵŝƚEŽ͘ ůĂƐƐ &ĞĞĂƚĞŐŽƌǇ ƐƐĞƐƐĞĚ&ĞĞ ĚŽƉƚĞĚ&ĞĞ ŝĨĨĞƌĞŶĐĞ EŽƚĞƐ &zϮϬϭϴͲϭϵ ϭ ϴϵϬϴ ^ŝŶŐůĞ&ĂŵŝůǇ ^ƚƌĞĞƚƐ ŶͬĂ ŶͬĂ ŶͬĂ EŽ&ĞĞ Ϯ ϴϵϮϭ ^ŝŶŐůĞ&ĂŵŝůǇ ^ƚƌĞĞƚƐ ŶͬĂ ŶͬĂ ŶͬĂ EŽ&ĞĞ ϯ ϴϵϴϳ ^ŝŶŐůĞ&ĂŵŝůǇ ^ƚƌĞĞƚƐ ŶͬĂ ŶͬĂ ŶͬĂ EŽ&ĞĞ ϰ ϵϬϱϴ ^ŝŶŐůĞ&ĂŵŝůǇ ^ƚƌĞĞƚƐ ŶͬĂ ŶͬĂ ŶͬĂ EŽ&ĞĞ ϱ ϵϭϭϮ ^ŝŶŐůĞ&ĂŵŝůǇ ^ƚƌĞĞƚƐ ŶͬĂ ŶͬĂ ŶͬĂ EŽ&ĞĞ ϲ ϵϭϲϬ ^ŝŶŐůĞ&ĂŵŝůǇ ^ƚƌĞĞƚƐ ŶͬĂ ŶͬĂ ŶͬĂ EŽ&ĞĞ ϳ ϵϮϰϳ ^ŝŶŐůĞ&ĂŵŝůǇ ^ƚƌĞĞƚƐ ŶͬĂ ŶͬĂ ŶͬĂ EŽ&ĞĞ ϴ ϵϮϵϳ ^ŝŶŐůĞ&ĂŵŝůǇ ^ƚƌĞĞƚƐ ŶͬĂ ŶͬĂ ŶͬĂ EŽ&ĞĞ ϵ ϵϯϲϳ ^ŝŶŐůĞ&ĂŵŝůǇ ^ƚƌĞĞƚƐ ŶͬĂ ŶͬĂ ŶͬĂ EŽ&ĞĞ ϭϬ ϵϰϮϭ ^ŝŶŐůĞ&ĂŵŝůǇ ^ƚƌĞĞƚƐ ŶͬĂ ŶͬĂ ŶͬĂ EŽ&ĞĞ ϭϭ ϵϱϯϭ ^ŝŶŐůĞ&ĂŵŝůǇ ^ƚƌĞĞƚƐ ŶͬĂ ŶͬĂ ŶͬĂ EŽ&ĞĞ ϭϮ ϵϲϬϳ ^ŝŶŐůĞ&ĂŵŝůǇ ^ƚƌĞĞƚƐ ŶͬĂ ŶͬĂ ŶͬĂ EŽ&ĞĞ ϭϯ ϵϲϴϲ ^ŝŶŐůĞ&ĂŵŝůǇ ^ƚƌĞĞƚƐ ŶͬĂ ŶͬĂ ŶͬĂ EŽ&ĞĞ ϭϰ ϵϳϭϴ ^ŝŶŐůĞ&ĂŵŝůǇ ^ƚƌĞĞƚƐ ŶͬĂ ŶͬĂ ŶͬĂ EŽ&ĞĞ ϭϱ ϵϴϭϭ ^ŝŶŐůĞ&ĂŵŝůǇ ^ƚƌĞĞƚƐ ŶͬĂ ŶͬĂ ŶͬĂ EŽ&ĞĞ ϭϲ ϵϴϯϲ ^ŝŶŐůĞ&ĂŵŝůǇ ^ƚƌĞĞƚƐ ŶͬĂ ŶͬĂ ŶͬĂ EŽ&ĞĞ ϭϳ ϵϴϵϮ ^ŝŶŐůĞ&ĂŵŝůǇ ^ƚƌĞĞƚƐ ŶͬĂ ŶͬĂ ŶͬĂ EŽ&ĞĞ ϭϴ ϵϬϳϬ DƵůƚŝĨĂŵŝůǇ ^ƚƌĞĞƚƐ ŶͬĂ ŶͬĂ ŶͬĂ EŽ&ĞĞ ϭϵ ϵϰϲϲ DƵůƚŝĨĂŵŝůǇ ^ƚƌĞĞƚƐ ŶͬĂ ŶͬĂ ŶͬĂ EŽ&ĞĞ ϮϬ ϴϵϲϭ DƵůƚŝĨĂŵŝůǇ ^ƚƌĞĞƚƐ ŶͬĂ ŶͬĂ ŶͬĂ EŽ&ĞĞ ^ŝŶŐůĞ&ĂŵŝůǇͬDƵůƚŝĨĂŵŝůǇ Town of Fountain Hills, AZ Development Impact Fee Biennial Audit FY 2018-20 - Permit Sampling E-5 ^ĂŵƉůĞEŽ͘ WĞƌŵŝƚEŽ͘ ůĂƐƐ &ĞĞĂƚĞŐŽƌǇ ƐƐĞƐƐĞĚ&ĞĞ ĚŽƉƚĞĚ&ĞĞ ŝĨĨĞƌĞŶĐĞ EŽƚĞƐ &zϮϬϭϵͲϮϬ ϭ ϭϬϬϰϳ ^ŝŶŐůĞ&ĂŵŝůǇ ^ƚƌĞĞƚƐ ŶͬĂ ŶͬĂ ŶͬĂ WƌĞͲĚŽƉƚŝŽŶ Ϯ ϭϬϮϬϯ ^ŝŶŐůĞ&ĂŵŝůǇ ^ƚƌĞĞƚƐ ŶͬĂ ŶͬĂ ŶͬĂ WƌĞͲĚŽƉƚŝŽŶ ϯ ϭϬϮϱϳ ^ŝŶŐůĞ&ĂŵŝůǇ ^ƚƌĞĞƚƐ ŶͬĂ ŶͬĂ ŶͬĂ WƌĞͲĚŽƉƚŝŽŶ ϰ ϭϬϮϵϴ ^ŝŶŐůĞ&ĂŵŝůǇ ^ƚƌĞĞƚƐ ŶͬĂ ŶͬĂ ŶͬĂ WƌĞͲĚŽƉƚŝŽŶ ϱ ϭϬϰϯϱ ^ŝŶŐůĞ&ĂŵŝůǇ ^ƚƌĞĞƚƐ ŶͬĂ ŶͬĂ ŶͬĂ WƌĞͲĚŽƉƚŝŽŶ ϲ ϭϬϰϰϬ ^ŝŶŐůĞ&ĂŵŝůǇ ^ƚƌĞĞƚƐ ŶͬĂ ŶͬĂ ŶͬĂ WƌĞͲĚŽƉƚŝŽŶ ϳ ϭϬϰϴϯ ^ŝŶŐůĞ&ĂŵŝůǇ ^ƚƌĞĞƚƐ ŶͬĂ ŶͬĂ ŶͬĂ WƌĞͲĚŽƉƚŝŽŶ ϴ ϭϬϲϭϱ ^ŝŶŐůĞ&ĂŵŝůǇ ^ƚƌĞĞƚƐ ŶͬĂ ŶͬĂ ŶͬĂ WƌĞͲĚŽƉƚŝŽŶ ϵ ϭϬϰϲϵ ^ŝŶŐůĞ&ĂŵŝůǇ ^ƚƌĞĞƚƐ ŶͬĂ ŶͬĂ ŶͬĂ WƌĞͲĚŽƉƚŝŽŶ ϭϬ ϭϬϳϯϮ ^ŝŶŐůĞ&ĂŵŝůǇ ^ƚƌĞĞƚƐ ϭ͕ϵϯϱ͘ϬϬ ϭ͕ϵϯϱ͘ϬϬ Ϭ͘ϬϬ ϭϭ ϭϬϴϭϯ ^ŝŶŐůĞ&ĂŵŝůǇ ^ƚƌĞĞƚƐ ϭ͕ϵϯϱ͘ϬϬ ϭ͕ϵϯϱ͘ϬϬ Ϭ͘ϬϬ ϭϮ ϭϬϴϮϰ ^ŝŶŐůĞ&ĂŵŝůǇ ^ƚƌĞĞƚƐ ϭ͕ϵϯϱ͘ϬϬ ϭ͕ϵϯϱ͘ϬϬ Ϭ͘ϬϬ ϭϯ ϵϵϯϯ ^ŝŶŐůĞ&ĂŵŝůǇ ^ƚƌĞĞƚƐ ŶͬĂ ŶͬĂ ŶͬĂ WƌĞͲĚŽƉƚŝŽŶ ϭϰ ϭϬϬϮϮ DƵůƚŝĨĂŵŝůǇ ^ƚƌĞĞƚƐ ŶͬĂ ŶͬĂ ŶͬĂ WƌĞͲĚŽƉƚŝŽŶ ϭϱ ϭϬϬϰϰ DƵůƚŝĨĂŵŝůǇ ^ƚƌĞĞƚƐ ŶͬĂ ŶͬĂ ŶͬĂ WƌĞͲĚŽƉƚŝŽŶ ϭϲ ϭϬϱϴϰ DƵůƚŝĨĂŵŝůǇ ^ƚƌĞĞƚƐ ŶͬĂ ŶͬĂ ŶͬĂ WƌĞͲĚŽƉƚŝŽŶ ϭϳ ϭϬϴϯϬ DƵůƚŝĨĂŵŝůǇ ^ƚƌĞĞƚƐ ŶͬĂ ŶͬĂ ŶͬĂ WƌĞͲĚŽƉƚŝŽŶ ϭϴ ϭϬϴϯϭ DƵůƚŝĨĂŵŝůǇ ^ƚƌĞĞƚƐ ŶͬĂ ŶͬĂ ŶͬĂ WƌĞͲĚŽƉƚŝŽŶ ϭϵ ϭϬϴϱϲ DƵůƚŝĨĂŵŝůǇ ^ƚƌĞĞƚƐ ŶͬĂ ŶͬĂ ŶͬĂ WƌĞͲĚŽƉƚŝŽŶ ϮϬ ϭϬϴϱϳ DƵůƚŝĨĂŵŝůǇ ^ƚƌĞĞƚƐ ŶͬĂ ŶͬĂ ŶͬĂ WƌĞͲĚŽƉƚŝŽŶ ^ŝŶŐůĞ&ĂŵŝůǇͬDƵůƚŝĨĂŵŝůǇ Town of Fountain Hills, AZ Development Impact Fee Biennial Audit FY 2018-20 - Permit Sampling E-6 ^ĂŵƉůĞEŽ͘ WĞƌŵŝƚEŽ͘ ůĂƐƐ &ĞĞĂƚĞŐŽƌǇ ^ƋƵĂƌĞ&ĞĞƚ ZĂƚĞΨͬƐƋĨƚ ƐƐĞƐƐĞĚ&ĞĞ ĚŽƉƚĞĚ&ĞĞ ŝĨĨĞƌĞŶĐĞ EŽƚĞƐ &zϮϬϭϴͲϭϵ ϭ ϵϬϰϱ ŽŵŵĞƌĐŝĂů WĂƌŬƐĂŶĚZĞĐƌĞĂƚŝŽŶ ϭ͕ϲϬϲ ŶͬĂ ŶͬĂ ŶͬĂ ŶͬĂ EŽ&ĞĞ Ϯ ϵϭϰϭ ŽŵŵĞƌĐŝĂů WĂƌŬƐĂŶĚZĞĐƌĞĂƚŝŽŶ ϰϯϰ ŶͬĂ ŶͬĂ ŶͬĂ ŶͬĂ EŽ&ĞĞ ^ĂŵƉůĞEŽ͘ WĞƌŵŝƚEŽ͘ ůĂƐƐ &ĞĞĂƚĞŐŽƌǇ ^ƋƵĂƌĞ&ĞĞƚ ZĂƚĞΨͬƐƋĨƚ ƐƐĞƐƐĞĚ&ĞĞ ĚŽƉƚĞĚ&ĞĞ ŝĨĨĞƌĞŶĐĞ EŽƚĞƐ &zϮϬϭϵͲϮϬ ϭ ϭϬϭϬϵ ŽŵŵĞƌĐŝĂů WĂƌŬƐĂŶĚZĞĐƌĞĂƚŝŽŶ ϭϮ͕ϮϬϬ ΨϬ͘ϬϬ ΨϬ͘ϬϬ ΨϬ͘ϬϬ ΨϬ͘ϬϬ Ϯ ϭϬϬϳϰ ŽŵŵĞƌĐŝĂů WĂƌŬƐĂŶĚZĞĐƌĞĂƚŝŽŶ ϰ͕ϳϱϬ Ϭ͘ϬϬ Ϭ͘ϬϬ Ϭ͘ϬϬ Ϭ͘ϬϬ EŽ&ĞĞ ϯ ϭϬϳϭϰ ŽŵŵĞƌĐŝĂů WĂƌŬƐĂŶĚZĞĐƌĞĂƚŝŽŶ ϰϱ͕Ϭϰϳ Ϭ͘ϬϬ Ϭ͘ϬϬ Ϭ͘ϬϬ Ϭ͘ϬϬ EŽ&ĞĞ ϰ ϭϬϴϰϰ ŽŵŵĞƌĐŝĂů WĂƌŬƐĂŶĚZĞĐƌĞĂƚŝŽŶ Ϯ͕Ϭϵϳ Ϭ͘ϬϬ Ϭ͘ϬϬ Ϭ͘ϬϬ Ϭ͘ϬϬ EŽ&ĞĞ ϱ ϵϵϰϯ ŽŵŵĞƌĐŝĂů WĂƌŬƐĂŶĚZĞĐƌĞĂƚŝŽŶ ϭ͕ϯϵϬ Ϭ͘ϬϬ Ϭ͘ϬϬ Ϭ͘ϬϬ Ϭ͘ϬϬ EŽ&ĞĞ ϲ ϭϬϮϲϲ ŽŵŵĞƌĐŝĂů WĂƌŬƐĂŶĚZĞĐƌĞĂƚŝŽŶ ϳϱϳ Ϭ͘ϬϬ Ϭ͘ϬϬ Ϭ͘ϬϬ Ϭ͘ϬϬ EŽ&ĞĞ EŽŶͲZĞƐŝĚĞŶƚŝĂů EŽŶͲZĞƐŝĚĞŶƚŝĂů Town of Fountain Hills, AZ Development Impact Fee Biennial Audit FY 2018-20 - Permit Sampling E-7 ^ĂŵƉůĞEŽ͘ WĞƌŵŝƚEŽ͘ ůĂƐƐ &ĞĞĂƚĞŐŽƌǇ ^ƋƵĂƌĞ&ĞĞƚ ZĂƚĞΨͬƐƋĨƚ ƐƐĞƐƐĞĚ&ĞĞ ĚŽƉƚĞĚ&ĞĞ ŝĨĨĞƌĞŶĐĞ EŽƚĞƐ &zϮϬϭϴͲϭϵ ϭ ϵϬϰϱ ŽŵŵĞƌĐŝĂů &ŝƌĞĂŶĚD^ ϭ͕ϲϬϲ ΨϬ͘Ϯϰϯ ΨϯϵϬ͘Ϯϲ ΨϯϵϬ͘Ϯϲ ΨϬ͘ϬϬ Ϯ ϵϭϰϭ ŽŵŵĞƌĐŝĂů &ŝƌĞĂŶĚD^ ϰϯϰ Ϭ͘Ϯϰϯ ϭϬϱ͘ϰϲ ϭϬϱ͘ϰϲ Ϭ͘ϬϬ ^ĂŵƉůĞ WĞƌŵŝƚEŽ͘ &ĞĞĂƚĞŐŽƌǇ ^ƋƵĂƌĞ&ĞĞƚ ZĂƚĞΨͬƐƋĨƚ ƐƐĞƐƐĞĚ&ĞĞ ĚŽƉƚĞĚ&ĞĞ ŝĨĨĞƌĞŶĐĞ EŽƚĞƐ &zϮϬϭϵͲϮϬ ϭ ϭϬϭϬϵ ŽŵŵĞƌĐŝĂů &ŝƌĞĂŶĚD^ ϭϮ͕ϮϬϬ ΨϬ͘Ϯϰϯ ΨϮ͕ϵϲϰ͘ϲϬ ΨϮ͕ϵϲϰ͘ϲϬ ΨϬ͘ϬϬ Ϯ ϭϬϬϳϰ ŽŵŵĞƌĐŝĂů &ŝƌĞĂŶĚD^ ϰ͕ϳϱϬ Ϭ͘Ϯϰϯ ϭ͕ϭϱϰ͘Ϯϱ ϭ͕ϭϱϰ͘Ϯϱ Ϭ͘ϬϬ KůĚ&ĞĞ ϯ ϭϬϳϭϰ ŽŵŵĞƌĐŝĂů &ŝƌĞĂŶĚD^ ϰϱ͕Ϭϰϳ Ϭ͘Ϯϰϯ ϭϬ͕ϵϰϲ͘ϰϮ ϭϬ͕ϵϰϲ͘ϰϮ Ϭ͘ϬϬ KůĚ&ĞĞ ϰ ϭϬϴϰϰ ŽŵŵĞƌĐŝĂů &ŝƌĞĂŶĚD^ Ϯ͕Ϭϵϳ Ϭ͘Ϯϰϯ ϱϬϵ͘ϱϳ ϱϬϵ͘ϱϳ Ϭ͘ϬϬ KůĚ&ĞĞ ϱ ϵϵϰϯ ŽŵŵĞƌĐŝĂů &ŝƌĞĂŶĚD^ ϭ͕ϯϵϬ Ϭ͘Ϯϰϯ ϯϯϳ͘ϳϳ ϯϯϳ͘ϳϳ Ϭ͘ϬϬ KůĚ&ĞĞ ϲ ϭϬϮϲϲ ŽŵŵĞƌĐŝĂů &ŝƌĞĂŶĚD^ ϳϱϳ Ϭ͘Ϯϰϯ ϭϴϯ͘ϵϱ ϭϴϯ͘ϵϱ Ϭ͘ϬϬ KůĚ&ĞĞ EŽŶͲZĞƐŝĚĞŶƚŝĂů EŽŶͲZĞƐŝĚĞŶƚŝĂů Town of Fountain Hills, AZ Development Impact Fee Biennial Audit FY 2018-20 - Permit Sampling E-8 ^ĂŵƉůĞEŽ͘ WĞƌŵŝƚEŽ͘ ůĂƐƐ &ĞĞĂƚĞŐŽƌǇ ^ƋƵĂƌĞ&ĞĞƚ ZĂƚĞΨͬƐƋĨƚ ƐƐĞƐƐĞĚ&ĞĞ ĚŽƉƚĞĚ&ĞĞ ŝĨĨĞƌĞŶĐĞ EŽƚĞƐ &zϮϬϭϴͲϭϵ ϭ ϵϬϰϱ ŽŵŵĞƌĐŝĂů ^ƚƌĞĞƚƐ ϭ͕ϲϬϲ ŶͬĂ ŶͬĂ ŶͬĂ ŶͬĂ EŽ&ĞĞ Ϯ ϵϭϰϭ ŽŵŵĞƌĐŝĂů ^ƚƌĞĞƚƐ ϰϯϰ ŶͬĂ ŶͬĂ ŶͬĂ ŶͬĂ EŽ&ĞĞ ^ĂŵƉůĞ WĞƌŵŝƚEŽ͘ &ĞĞĂƚĞŐŽƌǇ ^ƋƵĂƌĞ&ĞĞƚ ZĂƚĞΨͬƐƋĨƚ ƐƐĞƐƐĞĚ&ĞĞ ĚŽƉƚĞĚ&ĞĞ ŝĨĨĞƌĞŶĐĞ EŽƚĞƐ &zϮϬϭϵͲϮϬ ϭ ϭϬϭϬϵ ŽŵŵĞƌĐŝĂů ^ƚƌĞĞƚƐ ϭϮ͕ϮϬϬ ΨϬ͘ϬϬϬ ΨϬ͘ϬϬ ΨϬ͘ϬϬ ΨϬ͘ϬϬ WƌĞͲĚŽƉƚŝŽŶ Ϯ ϭϬϬϳϰ ŽŵŵĞƌĐŝĂů ^ƚƌĞĞƚƐ ϰ͕ϳϱϬ Ϭ͘ϬϬ Ϭ͘ϬϬ Ϭ͘ϬϬ Ϭ͘ϬϬ WƌĞͲĚŽƉƚŝŽŶ ϯ ϭϬϳϭϰ ŽŵŵĞƌĐŝĂů ^ƚƌĞĞƚƐ ϰϱ͕Ϭϰϳ Ϭ͘ϬϬ Ϭ͘ϬϬ Ϭ͘ϬϬ Ϭ͘ϬϬ WƌĞͲĚŽƉƚŝŽŶ ϰ ϭϬϴϰϰ ŽŵŵĞƌĐŝĂů ^ƚƌĞĞƚƐ Ϯ͕Ϭϵϳ Ϭ͘ϬϬ Ϭ͘ϬϬ Ϭ͘ϬϬ Ϭ͘ϬϬ WƌĞͲĚŽƉƚŝŽŶ ϱ ϵϵϰϯ ŽŵŵĞƌĐŝĂů ^ƚƌĞĞƚƐ ϭ͕ϯϵϬ Ϭ͘ϬϬ Ϭ͘ϬϬ Ϭ͘ϬϬ Ϭ͘ϬϬ WƌĞͲĚŽƉƚŝŽŶ ϲ ϭϬϮϲϲ ŽŵŵĞƌĐŝĂů ^ƚƌĞĞƚƐ ϳϱϳ Ϭ͘ϬϬ Ϭ͘ϬϬ Ϭ͘ϬϬ Ϭ͘ϬϬ WƌĞͲĚŽƉƚŝŽŶ EŽŶͲZĞƐŝĚĞŶƚŝĂů EŽŶͲZĞƐŝĚĞŶƚŝĂů Town of Fountain Hills, AZ Development Impact Fee Biennial Audit FY 2018-20 - Permit Sampling E-9 ϭϱϱϱ^ŽƵƚŚ,ĂǀĂŶĂ͕^ƵŝƚĞ&ͲϯϬϱ ƵƌŽƌĂ͕ŽůŽƌĂĚŽϴϬϬϭϮ ϴϬϬ͘ϳϱϱ͘ϲϴϲϰͮ&Ăǆ͗ϴϴϴ͘ϯϮϲ͘ϲϴϲϰ ǁǁǁ͘ǁŝůůĚĂŶ͘ĐŽŵ ϭϱϱϱ^ŽƵƚŚ,ĂǀĂŶĂ͕^ƵŝƚĞ&ͲϯϬϱ ƵƌŽƌĂ͕ŽůŽƌĂĚŽϴϬϬϭϮ ϴϬϬ͘ϳϱϱ͘ϲϴϲϰͮ&Ăǆ͗ϴϴϴ͘ϯϮϲ͘ϲϴϲϰ ǁǁǁ͘ǁŝůůĚĂŶ͘ĐŽŵ