What happened to New Braunfels District 1 road fees?

Parentheses indicate outflows. Source: city agreed-upon-procedures report, Exhibit C.

The $903,314 net change is the result of those listed inflows and outflows; it is distinct from the report's approximately $287,151 late-spending finding. One figure describes the accounting roll-up. The other flags when some fees were spent.

Who pays, and what is still being traced

The city posts its roadway impact-fee ordinance and fee schedule separately from the retrospective financial review. The schedule describes a charge tied to development. The timing finding concerns older District 1 collections and spending, so the next useful accounting step is to match the flagged transactions to their payment dates and the projects that received the money.

The report says no related refund petitions had been received. That statement does not determine whether anyone is owed a refund. The report describes an agreed-upon-procedures review rather than an audit opinion, so its finding should be read with the work it actually performed.

What to watch next

The report says the city was reviewing transactions and project expenditures for a possible refined allocation method. That work could clarify which District 1 spending fell inside the report's ten-year window and which spending produced the flagged figure. The next public check is the city's Oct. 26 roadway impact-fee hearing material and any completed allocation review; the best available starting point is Exhibit C in the city report.