New Braunfels’ accountant reported no exceptions when it reconciled roadway impact-fee revenue and spending for fiscal years 2020 through 2025. The accountant’s report is dated Aug. 24, 2026, and states a review period from Jan. 27, 2020, through Sept. 30, 2025.
The report lists $15,777,775 in fee revenue and $7,525,317 in expenditures over those six fiscal years. Those are separate totals for money recorded as coming into and going out of the roadway impact-fee accounts. They should not be read as a stated unspent balance or as a forecast of future fees.
From the source record
Procedure 5 reported no exceptions; fiscal 2020–25 revenue was $15,777,775 and expenditures were $7,525,317.City of New Braunfels Impact Fee Audit AUP Final ↗
What the accountant checked
For its reconciliation procedure, the accountant compared the city’s annual financial reports, general ledger and reconciliations for fiscal years 2020 through 2025. It reported no exceptions from that procedure. The finding addresses the records and comparisons specified in the report; it does not say that every fee assessment or expenditure was individually examined.
A separate procedure sampled 90 fee assessments and 90 expenditures. The selected transactions met the attributes tested. Another procedure reported no credit-calculation errors or omissions in the selected assessments. These findings give developers who pay the fees, and residents tracking road funding, a view of what was tested without extending the sample results to every transaction.