The City of Phoenix City Council approved the findings of the Biennial Certified Audit of Land Use Assumptions, Infrastructure Improvement Plans, and Development Impact Fees for fiscal years 2022-23 and 2023-24. Willdan Financial Services conducted the audit as required by Arizona Revised Statute Section 9-463.05. The audit reviewed development impact fees and water resource acquisition fees, comparing development projections from land use assumptions with actual development, and infrastructure improvement plans with actual project expenditures. The audit concluded that while there were minor differences between projected and actual development and project schedules, all expenditures made with development impact fee funds were on projects identified in the 2020 Plan, and fees were assessed appropriately based on development size and type. The audit confirms the City's compliance with state statutes regarding development impact fees.