A city-commissioned audit says New Braunfels spent about $287,151 in District 1 roadway impact fees after the applicable 10-year deadline and is reviewing the transactions and project allocations.
That amount is an expenditure figure from the audit, not a new annual or monthly charge. New Braunfels’ review now covers District 1 fee spending and the method used to assign those costs to road projects.
The finding came before the City Council on Sept. 14 as file 26-1036, a public hearing and presentation for which the item report said no council action was required. The posted agenda and agenda packet placed the audit alongside the city’s continuing roadway-fee study.
What the accountants found
The audit’s inception-to-date schedule showed $13,854,393 in unspent roadway-fee balances across six districts, including $903,314 in District 1, through Sept. 30, 2025. The schedule combines development fees, interest and other revenue, then subtracts spending and transfers.
The audit says the city’s retrospective analysis found no fees still unspent beyond 10 years. It separately identified District 1 money spent after that period and reported that the city received no refund petitions connected with those fees.
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.