Audit Finds Late Roadway-Fee Spending in District 1

The finding concerns timing and allocation, not an idle balance awaiting a project. For collections made during fiscal years 2020 through 2025, the accountants said none had reached 10 years by the audit date. Their procedures did not trace those newer collections to their original payment dates or evaluate the refund provision fee by fee.

The accountants also tested all 15 roadway-impact-fee refunds identified for fiscal years 2020 through 2025. The refunds totaled $159,080, and the report noted no exceptions in the approval, calculation, documentation and payment attributes it tested.

Whitley Penn described its work as agreed-upon procedures rather than an examination or review that would produce an audit opinion. The firm said additional procedures could have identified other matters.

The accounting finding adds detail to the city’s broader fee-setting work. Comal.News previously examined the 2026 maximum-fee calculations, previewed the complete Sept. 14 agenda and reported the council’s recorded outcomes. Those stories supply policy and meeting context; the late-spending figure comes from the audit.

The next accounting record

The city says it is reviewing the transactions and project expenditures to decide whether a more refined allocation method is appropriate. A follow-up schedule identifying the collections, projects and allocation changes would show whether the review alters a fund balance or financial statement.

Residents can inspect the complete audit for the collection, refund and district-balance tables. The city’s meeting-video archive lists the Sept. 14 council recording for readers who want to follow the public presentation.