Attachment A - City of Phoenix DIF Audit - Final Report February 2020
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Biennial Certified Audit of Land Use
Assumptions, Infrastructure
Improvement Plan, and Development
Fees (July 1, 2016 – June 30, 2018)
Final Report / February 9, 2020
CITY OF
Phoenix
ATTACHMENT A
5619 DTC Parkway, Suite 850
Greenwood Village, CO 80111
www.raftelis.com
December 31, 2019
Adam Q. Miller, Principal Planner
Planning and Development Department
Growth and Infrastructure Team Leader
200 W. Washington Street, 3rd Floor
Phoenix, AZ 85003
Subject: Biennial Certified Audit of Land Use Assumptions, Infrastructure Improvements Plan and
Development Fees (July 1, 2016 – June 30, 2018)
The City of Phoenix (City) retained Raftelis Financial Consultants Inc. (Raftelis) to complete an audit of the City’s
land use assumptions (LUA), infrastructure improvement plan (IIP), development impact fee (DIF), and water
resource acquisition fee (WRAF) revenues and expenditures over the period of July 2016 through June 2018 (Audit
Period) per Arizona Revised Statutes (ARS) §9-463.05. This report summarizes the results of the LUA, IIP, DIF
and WRAF audit.
The scope of the audit is limited to an audit of the LUA, IIP and DIF, and WRAF assessments and expenditures
outlined in the Annual Development Impact Fee Reports for Fiscal Years (FY) 2016-17 and 2017-18 dated
September 14, 2017 and August 30, 2018, respectively. All fee amounts assessed and expenditures outlined are
audited pursuant to the provisions in in the City Code Section 29 (Development Impact Fees) and Section 30
(Water Resource Acquisition Fees), as supported by the April 2015 Infrastructure Financing Plan (IFP) and
WRAF Report1.
Per the statuary requirements of ARS §9-463.05, the study focused on charges assessed consistent with the adopted
DIF and WRAF schedules. The City maintains DIF and WRAF assessment schedules varying by land use
designation and/or customer classification and amongst multiple service areas. The City does not assess DIFs in
portions of the City. The IFP provides for up to eight (8) service areas within the City and up to eight (8) service
categories, based on the characteristics of development and services provided. The WRAF are charged to recover
funds that will be used for the acquisition of water resources and related infrastructure consistent with the WRAF
Report. The City has been partitioned into two primary water resource service areas; On-Project areas that do not
require additional water resources and Off-Project which do require additional water resources.
An additional provision of ARS §9-463.05 includes a “grandfathering” clause whereby a new or increased DIF or
WRAF is not assessed against a new development for a period of up to 24-months after:
the City issues the final approval OR
the date that the first building period is issued provided that no subsequent changes are made to the
approved site plan or subdivision plan that would increase the service units.
The City has administered this provision by assessing previously adopted DIFs and WRAFs until the
grandfathering period expires for applicable development(s). Additionally, the City has entered into various
developer credit agreements whereby the DIF and/or WRAFs were referenced and the City has administered those
1 Water Resources Acquisition Fee Update Report and Infrastructure Improvements Plan, November 14, 2014.
agreements. The application of developer credits and grandfathering provisions is beyond the scope of the Biennial
Audit requirements, but Raftelis worked with City staff to identify instances where either the grandfathering
provision or developer credit agreements were applied to permits during the Audit Period in situations where the
assessed DIFs and/or WRAFs varied from the adopted DIFs and WRAFs.
The City deposits DIF and WRAF revenues into separate funds for each fee category and each fee area.
Accordingly, the City maintains 30 unique funds following the IFP updated completed in 2015 and the WRAF
update completed in 2014. Expenditures or uses of DIFs by category and WRAFs over the Audit Period are
consistent with the uses documented in the adopted IFP and WRAF Reports.
The overall audit approach followed by Raftelis was to:
1. Review the reported Audit Period growth by each land use classification against the categories provided
for in the IFP and WRAF Report.
2. Review the DIF and WRAF revenues reported against independently calculated amounts based on the
appropriate criteria, to check the accuracy of assessed charges.
3. Compare the actual expenditures reported over the Audit Period against the IFP and WRAF Report to verify
that funded projects were included in each report.
Raftelis worked with City staff following the initial identification of calculated permit revenues varied from
reported DIF or WRAF revenues provided by the City over the Audit Period. Additional discussion regarding the
process of the Biennial Audit of the DIF and WRAF LUA, IIP, revenues, and expenditures as detailed in the body
of this report.
The following provides a summary of each of the study elements.
LUA Audit: The permit data provided by the City are used to review actual growth over the Audit Period to
the forecasted level of growth in the City’s IFP and WRAF Report. The growth identified in the IFP and
WRAFs provided for a 10-year period and not broken out into individual annual forecasts. Raftelis used
2/10 (2 years to reflect the period from July 2016 through June 2018) of the LUA forecasted growth as a
baseline of what might be expected over the Audit Period.
IIP Audit: The City met the requirements of the IIP as part of the IFP and WRAF Report previously identified
which support the DIFs and WRAFs in place over the Audit Period. The IIP related audit requirements are
limited to confirming actual uses of DIF and WRAF revenues over the Audit Period were consistent with the
improvements identified, and fees were assessed to development by fee category and/or service area as
detailed within the IFP and WRAF Report.
Revenue Audit: To test for revenue assessment accuracy, the DIFs identified in the IFP and WRAFs identified
in the WRAF Report were applied by Raftelis to each of the permits, based on the service area, fee category,
Equivalent Development Units (EDUs) and land use classification provided. These calculated DIF and WRAF
revenues were compared to the unadjusted DIF amount reported by the City during the Audit Period. Any
record showing a difference was considered a potential error, subject to additional review and validation.
Expense Audit: Audit Period expenditures are identified in the Development Impact Fee Annual Reports for
FY 2016-17 and FY 2017-18.
Pursuant to the discussion and analysis contained in this report the following findings are provided:
1. The difference between growth forecasted in the LUA and the actual growth experienced by the City should
be monitored and may already have been adjusted as the City completes the 5-year update of DIFs and
WRAFs. Growth often occurs less linearly as certain development may occur more rapidly than others and
can be influenced by various external factors. Additionally, as the City DIFs are assessed within certain
service areas where new development is anticipated that will require expansions to facilities providing
necessary public services or WRAFS are assessed within Off-Project areas, growth may occur within the
City, but in areas where DIFs are not assessed or within On-Project WRAF areas increasing the difficulty in
projecting where future growth may occur in a given year. The third variable involves predicting the type
of development which may result in a different blend of single family, multi-family, commercial and mixed
use developments compared to what may have been anticipated in response to market conditions which is
difficult to predict fully ten years in advance.
2. The completed revenue audit has not found any material discrepancies when compared to the DIFs
identified in the IFP and the WRAFs identified in the WRAF Report.
3. Based on the information obtained through the City’s annual DIF reports, the expenditures made
throughout the Audit Period were identified in the IFP and the WRAF Report.
Raftelis is pleased to present our findings and analysis of the second Biennial Audit of the City’s DIF and WRAF
program to the City. Please contact Andrew Rheem or Hannah Palmer-Dwore regarding this report.
Sincerely,
RAFTELIS
Andrew Rheem
Hannah Palmer-Dwore
Senior Manager
Consultant
CITY OF PHOENIX
BIENNIAL CERTIFIED AUDIT
Table of Contents
TABLE OF CONTENTS
LIST OF TABLES
LIST OF FIGURES
LIST OF APPENDICES
1.
INTRODUCTION AND BACKGROUND .................................... 1
1.1.
SCOPE OF WORK.................................................................................. 1
1.2.
ARS §9-463.05 SUMMARY .................................................................... 1
1.2.1.
Grandfather Provisions..............................................................................................2
1.2.2.
Designated DIF Funds................................................................................................2
1.3.
EXISTING DIFS AND WRAFS ................................................................ 2
2.
STUDY PROCESS ................................................................... 10
2.1.
AUDIT APPROACH .............................................................................. 10
2.2.
DATA PROVIDED BY CITY .................................................................. 10
2.3.
LAND USE ASSUMPTIONS AUDIT ..................................................... 11
2.4.
INFRASTRUCTURE IMPROVEMENTS PLAN AUDIT ......................... 14
2.5.
IFP AND WRAF EXPENSE AUDIT ....................................................... 14
2.6.
DIF AND WRAF REVENUE AUDIT ...................................................... 14
2.7.
ADJUSTMENTS AND FEEDBACK FROM CITY .................................. 15
2.8.
FINDINGS ............................................................................................. 17
CITY OF PHOENIX
BIENNIAL CERTIFIED AUDIT
List of Tables
Table 1: Fire Protection DIFs until 9/1/16 ......................................................................................................... 4
Table 2: Existing Fire Protection DIFs after 9/1/16 ......................................................................................... 4
Table 3: Existing Police DIFs ............................................................................................................................ 4
Table 4: Existing Parks DIFs ............................................................................................................................. 5
Table 5: Existing Library DIFs ........................................................................................................................... 5
Table 6: Existing Major Arterial DIFs ................................................................................................................ 5
Table 7: Existing Storm Drainage DIFs ............................................................................................................ 5
Table 8: Existing Water DIFs ............................................................................................................................. 6
Table 9: Existing Wastewater DIFs ................................................................................................................... 7
Table 10: Existing WRAFs Effective April 6, 2015 .......................................................................................... 9
Table 11: Audit Period DIF Charges, EDUs and Revenues by Fee Category ............................................ 11
Table 12: Audit Period WRAF Charges, EDUs and Revenues .................................................................... 11
Table 13: Fire Protection and Police LUA Audit ........................................................................................... 12
Table 14: Library LUA Audit ............................................................................................................................ 12
Table 15: Parks LUA Audit .............................................................................................................................. 12
Table 16: Major Arterials LUA Audit ............................................................................................................... 12
Table 16: Storm Drainage LUA Audit ............................................................................................................. 13
Table 17: Water LUA Audit .............................................................................................................................. 13
Table 18: Wastewater LUA Audit .................................................................................................................... 13
Table 19: WRAF Growth Audit ........................................................................................................................ 13
Table 22: DIF Records for Additional Review ............................................................................................... 15
List of Figures
Figure 1: DIF Service Areas ............................................................................................................................... 3
Figure 2:WRAF Service Areas ........................................................................................................................... 8
List of Appendices
APPENDIX A: DIF Records Subject to Additional Review with Response from City
APPENDIX B: WRAF Records Subject to Additional Review with Response from City
APPENDIX C: LUA Audit Tables by Service Area
CITY OF PHOENIX
BIENNIAL CERTIFIED AUDIT
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BIENNIAL CERTIFIED AUDIT 1
1. Introduction and Background
1.1. Scope of Work
The City of Phoenix (City) retained Raftelis Financial Consultants Inc. (Raftelis) to complete an audit of the City’s land
use assumptions (LUA), infrastructure improvement plan (IIP), development impact fee (DIF) and water resource
acquisition fee (WRAF) revenues and expenditures over the period of July 2016 through June 2018 (Audit Period) per
Arizona Revised Statutes (ARS) §9-463.05. The scope of the audit is limited to an audit of the LUA, IIP, DIF, and
WRAF assessments and planned expenditures outlined in the Development Impact Fee Annual Reports for Fiscal Year
(FY) 2016-17 and FY 2017-18 dated September 14, 2017 and August 30, 2018, respectively. All fee amounts and
expenditures outlined are audited pursuant to the provisions in the City Code Section 29 – Development Impact Fees and
Section 30 – Water Resource Acquisition Fees, as supported by the April 2015 Infrastructure Financing Plan (IFP)2 and
WRAF Report3. The City Code and the IFP were amended May 20164 to reflect updated land use assumptions and
services for Fire Protection. Based on these amendments, DIFs for fire protection were modified for all permits issued
beginning September 1, 2016. Additionally, the amendment defined a new land use category known as “mini
warehouse”. Because this land use type did not exist at the time of the original IFP publication, it has been included in
Industrial land use for the purposes of this study.
The three areas of focus of the audit include:
A review and comparison of the LUA forecast to actual development by classification and service area.
An audit of the DIF and WRAF revenues assessed as authorized by DIF and WRAF category and/or service area
match the adopted DIF and WRAF assessment schedules.
An audit of the expenditures or use of funds from DIFs and WRAFs by fee category and/or service area were
identified within the IFP and WRAF Report.
1.2. ARS §9-463.05 Summary
ARS §9-463.05 contains the Arizona statutory guidance, restrictions and requirements governing assessment, collection
and reporting of DIFs. Per ARS §9-463.055, as a condition of assessing DIFs, the City is required to either:
Establish an infrastructure improvements advisory committee or
Complete a biennial audit
The City did not establish an infrastructure improvement advisory committee and is therefore completing the biennial
audit for the 2-year audit period. The most recent audit for FY 2014-15 and FY 2015-16 was also completed by Raftelis
with the results documented in the report dated May 25, 2018. The statutory requirements for the audit per ARS §9-
463.056 is detailed below,
2 Infrastructure Financing Plan 2015, April 6, 2015.
3 Water Resources Acquisition Fee Update Report and Infrastructure Improvements Plan, November 14, 2014.
4 Draft Infrastructure Financing Plan 2015, 1st Amendment, April 29, 2016
5 Subsection G, paragraph 1 and 2.
6 Subsection G, paragraph 2.
2 CITY OF PHOENIX
In lieu of creating an advisory committee pursuant to paragraph 1 of this subsection, provide for a biennial certified
audit of the municipality’s land use assumptions, infrastructure improvements plan and development fees. An audit
pursuant to this paragraph shall be conducted by one or more qualified professionals who are not employees or officials
of the municipality and who did not prepare the infrastructure improvements plan. The audit shall review the progress
of the infrastructure improvements plan, including the collection and expenditures of development fees for each project in
the plan, and evaluate any inequities in implementing the plan or imposing the development fee. The municipality
shall post the findings of the audit on the municipality’s website or the website of an association of cities and towns if
the municipality does not have a website and shall conduct a public hearing on the audit within sixty days of the release
of the audit to the public.
Based on the statuary requirements, the study focused on charges assessed consistent with the adopted DIF and WRAF
schedules. The City maintains DIF and WRAF assessment schedules varying by land use designation and/or customer
classification and amongst multiple service areas. The City does not assess DIFs in portions of the City. Figures 1 and 2
detail the service area boundaries for DIFs and WRAF, respectively. The WRAF applies City-wide but is currently set to
$0 per EDU within the “On-Project” fee area, as shown on Figure 2.
Expenditures or uses of DIFs by category and WRAFs over the Audit Period are consistent with the uses documented in
the adopted IFP and WRAF Reports.
1.2.1. GRANDFATHER PROVISIONS
As will be presented and discussed in this report, the City implemented the grandfather provisions over the course of the
audit period pursuant to subsection F of ARS §9-463.05 that reads in part:
A municipality's development fee ordinance shall provide that a new development fee or an increased portion of a
modified development fee shall not be assessed against a development for twenty-four months after the date that the
municipality issues the final approval for a commercial, industrial or multifamily development or the date that the
first building permit is issued for a residential development pursuant to an approved site plan or subdivision plat,
provided that no subsequent changes are made to the approved site plan or subdivision plat that would increase the
number of service units.
1.2.2. DESIGNATED DIF FUNDS
The City deposits DIF and WRAF revenues into separate funds for each fee category and each fee area. Accordingly, the
City maintains 30 unique funds to implementing the IFP and WRAF update. Fund numbers reflect the date ranges for
which DIF revenues were collected.
Fund Series 3000: DIFs collected since April 6, 2015
Fund Series 2000: DIFs collected between January 1, 2012 and April 5, 2015
Fund Series 1000/0000: DIFs collected prior to January 1, 2012
1.3. Existing DIFs and WRAFs
The IFP provides for up to eight (8) service areas within the City and up to eight (8) service categories, based on the
characteristics of development and services provided. The service areas are depicted within Figure 17.
7 Note: Map used in Figure 1 obtained from Annual Development Impact Fee Report FY 2017-18, dated August 30, 2018.
BIENNIAL CERTIFIED AUDIT 3
Figure 1: DIF Service Areas
4 CITY OF PHOENIX
For fire protection, police, park, library, and major arterials, DIFs for residential development are assessed per dwelling
unit. DIFs for non-residential classes (commercial, office, industrial, and institutional) are assessed per 1,000 square feet
of building space. Storm Drainage DIFs are assessed to single family (SF) residential per dwelling unit; assessments for all
other classes, including multifamily (MF) residential, are based on acreage.
Net fees8 for all DIF categories are summarized in Tables 1 through 7. Fire protection DIFs were adjusted effective in
September 2016 to account for new information gained following the publication of the first DIFs. Permits issued before
September 1, 2016 were subject to the previous DIF, while those issued after were subject to the amended DIF. The
original and amended DIFs are shown in Tables 1 and 2, respectively.
Table 1: Fire Protection DIFs until 9/1/16
Description
Single Family
Multi-family
Commercial
Office
Industrial
Institutional
Unit
Per Dwelling
Per Dwelling
Per 1000 sqft
Per 1000 sqft
Per 1000 sqft
Per 1000 sqft
Northwest [1]
$475
$309
$371
$337
$133
$328
Northeast
519
337
405
368
145
358
Southwest [2]
622
404
485
442
174
429
Ahwatukee
531
345
414
377
149
366
__________
[1] Includes the Northwest and Deer Valley areas.
[2] Includes the Estrella North, Estrella South, Laveen East and Laveen West areas.
Table 2: Existing Fire Protection DIFs after 9/1/16
Description
Single Family
Multi-family
Commercial
Office
Industrial
Institutional
Unit
Per Dwelling
Per Dwelling
Per 1000 sqft
Per 1000 sqft
Per 1000 sqft
Per 1000 sqft
Northwest [1]
$444
$289
$346
$315
$124
$306
Northeast
519
337
405
368
145
358
Southwest [2]
616
400
480
437
172
425
Ahwatukee
513
333
400
364
144
354
__________
[1] Includes the Northwest and Deer Valley areas.
[2] Includes the Estrella North, Estrella South, Laveen East and Laveen West areas.
Table 3: Existing Police DIFs
Description
Single Family
Multi-family
Commercial
Office
Industrial
Institutional
Unit
Per Dwelling
Per Dwelling
Per 1000 sqft
Per 1000 sqft
Per 1000 sqft
Per 1000 sqft
Northwest [1]
$500
$325
$390
$355
$140
$345
Northeast
506
329
395
359
142
349
Southwest [2]
489
318
381
347
137
337
Ahwatukee
459
298
358
326
129
317
__________
[1] Includes the Northwest and Deer Valley areas.
[2] Includes the Estrella North, Estrella South, Laveen East and Laveen West areas.
8 Net fees are the unadjusted fees assessed to properties initially calculated within the IFP and WRAF reports. They are
inclusive of gross impact fees and offsets, including development occupational fee (DOF) offsets, which are calculated for all
users are distinct from development agreements.
BIENNIAL CERTIFIED AUDIT 5
Table 4: Existing Parks DIFs
Description
Single Family
Multi-family
Commercial
Office
Industrial
Institutional
Unit
Per Dwelling
Per Dwelling
Per 1000 sqft
Per 1000 sqft
Per 1000 sqft
Per 1000 sqft
Northwest [1]
$1,120
$728
$56
$78
$22
$56
Northeast
1,953
1,269
98
137
39
98
Southwest [2]
2,291
1,489
115
160
46
115
Ahwatukee
703
457
35
49
14
35
__________
[1] Includes the Northwest and Deer Valley areas.
[2] Includes the Estrella North, Estrella South, Laveen East and Laveen West areas.
Table 5: Existing Library DIFs
Description
Single Family
Multi-family
Commercial
Office
Industrial
Institutional
Unit
Per Dwelling
Per Dwelling
Per 1000 sqft
Per 1000 sqft
Per 1000 sqft
Per 1000 sqft
Northwest [1]
$0
$0
$0
$0
$0
$0
Northeast
232
151
12
16
5
12
Southwest [2]
112
73
6
8
2
6
Ahwatukee
0
0
0
0
0
0
__________
[1] Includes the Northwest and Deer Valley areas.
[2] Includes the Estrella North, Estrella South, Laveen East and Laveen West areas.
Table 6: Existing Major Arterial DIFs
Description
Single Family
Multi-family
Commercial
Office
Industrial
Institutional
Unit
Per Dwelling
Per Dwelling
Per 1000 sqft
Per 1000 sqft
Per 1000 sqft
Per 1000 sqft
Northwest [1]
$2,208
$1,546
$3,027
$1,389
$979
$1,337
Northeast
2,392
1,675
3,279
1,505
1,061
1,449
Southwest [2]
573
401
785
361
254
347
Ahwatukee
0
0
0
0
0
0
__________
[1] Includes the Northwest and Deer Valley areas.
[2] Includes the Estrella North, Estrella South, Laveen East and Laveen West areas.
Table 7: Existing Storm Drainage DIFs
Description
Single Family
Multi-family
Commercial
Office
Industrial
Institutional
Unit
Per Dwelling
Per Acre
Per Acre
Per Acre
Per Acre
Per Acre
Northwest [1]
$0
$0
$0
$0
$0
$0
Northeast
0
0
0
0
0
0
Estrella [2]
1,278
5,112
5,112
5,112
5,112
5,112
Laveen [3]
1,277
5,108
5,108
5,108
5,108
5,108
Ahwatukee
0
0
0
0
0
0
__________
[1] Includes the Northwest and Deer Valley areas.
[2] Includes the Estrella North and Estrella South areas within the southwest region of the City.
[3] Includes the Laveen East and Laveen West areas within the southwest region of the City.
For utility service, new development is generally responsible for purchasing capacity in the system based on potential
demand. Potential demand is measured in many ways throughout the water and wastewater utility industry, with meter
size serving as a relatively simple and commonly used assessment option. For the water and wastewater services
6 CITY OF PHOENIX
identified in Tables 8 and 9, DIFs are based on the number of dwelling units or assessed pursuant to the water meter size
and meter type. MF residential developments are assessed per dwelling unit regardless of meter size serving the
connection. SF residential developments are assessed per dwelling unit for meter sizes of 1-inch and smaller and increase
by meter size for 1 1/2-inch or 2-inch water meters. The City uses both meter size and type for assessment of water and
wastewater DIFs for non-residential development and dedicated irrigation meters for all types of development.
Water DIFs are assessed in two service areas which are comprised of sub-areas depicted in Figure 1 and summarized
below:
The Northern water service area consists of the Northwest, Deer Valley, and Northeast areas.
The Southern water service area consists of the Estrella North, Estrella South, Laveen East, Laveen West, and
Ahwatukee sub-areas.
Table 8: Existing Water DIFs
Description
Unit
Northern Area [1]
Southern Area [2]
Multifamily (Domestic)
Dwelling
$2,123
$1,198
SF Less 1 1/2-inch
Dwelling
5,935
3,499
SF 1.5-inch
Meter
21,162
13,050
SF 2.0-inch
Meter
34,232
21,248
Non-res 3/4-inch
Meter
13,254
8,090
Non-res 1-inch
Meter
21,634
13,010
Non-res 1.5-inch
Meter
43,377
26,179
Non-res 2-inch
displacement
Meter
69,346
41,819
Non-res 2-inch turbine
Meter
80,500
47,809
Non-res 3-inch compound
Meter
152,436
92,169
Non-res 3-inch turbine
Meter
184,686
109,803
Non-res 4-inch compound
Meter
262,084
158,798
Non-res 4-inch turbine
Meter
328,355
199,247
Non-res 6-inch compound
Meter
595,839
363,445
Non-res 6-inch turbine
Meter
701,347
425,933
Non-res 8-inch compound
Meter
690,847
415,433
Non-res 8-inch turbine
Meter
1,239,015
757,028
__________
[1] Includes the Northwest, Deer Valley and Northeast areas.
[2] Includes the Estrella North, Estrella South, Laveen East, Laveen West and Ahwatukee areas.
Wastewater DIFs are assessed within the same eight services areas identified in Figure 1, with four difference DIF
assessment schedules as summarized below.
The Northwest and Northeast service areas comprise the Northern Area.
Deer Valley, Estrella North, Laveen East, and Ahwatukee service areas comprise the Multiple Areas shown in
Table 9. These areas share a common fee level for wastewater treatment capacity only (i.e. the fee in these areas
does not include network expansion costs).
Estrella South and Laveen West have separate fees which include both wastewater treatment capacity as well as
varying network expansion costs.
BIENNIAL CERTIFIED AUDIT 7
Table 9: Existing Wastewater DIFs
Description
Unit
Northern
Area [1]
Multiple
Areas [2]
Estrella
South [3]
Laveen
West [3]
Multifamily (Domestic)
Dwelling
$1,468
$532
$1,454
$1,378
SF Less 1 1/2-inch
Dwelling
3,130
1,221
3,102
2,947
SF 1.5-inch
Meter
11,821
5,464
11,728
11,212
SF 2.0-inch
Meter
19,281
9,106
19,132
18,306
Non-res 3/4-inch
Meter
7,793
3,497
7,730
7,381
Non-res 1-inch
Meter
12,525
5,347
12,420
11,837
Non-res 1.5-inch
Meter
25,178
10,879
24,968
23,807
Non-res 2-inch
displacement
Meter
40,223
17,334
39,887
38,029
Non-res 2-inch turbine
Meter
45,915
18,731
45,516
43,309
Non-res 3-inch compound
Meter
88,710
38,579
87,975
83,904
Non-res 3-inch turbine
Meter
105,510
43,219
104,596
99,539
Non-res 4-inch compound
Meter
152,850
66,945
151,590
144,615
Non-res 4-inch turbine
Meter
191,813
84,431
190,238
181,519
Non-res 6-inch compound
Meter
350,063
156,776
347,228
331,534
Non-res 6-inch turbine
Meter
410,063
181,002
406,703
388,108
Non-res 8-inch compound
Meter
399,563
170,502
396,203
377,605
Non-res 8-inch turbine
Meter
729,263
328,392
723,383
690,835
__________
[1] Includes the Northwest and Northeast service areas.
[2] Includes the Deer Valley, Estrella North, Laveen East, and Ahwatukee areas. These areas only include costs for wastewater
treatment.
[3] These areas include both costs for wastewater treatment as well as varying network expansion costs.
The WRAF are charged to recover funds that will be used for the acquisition of water resources and related
infrastructure. The WRAF are charged to recover funds that will be used for the acquisition of water resources and
related infrastructure. The City has been partitioned into two primary service areas for the WRAF as follows:
On-Project: Areas provided water by the Salt River Project (SRP) primarily from the Salt and Verde river systems.
These areas are designated as having water resources to provide a 100-year assured water supply under moderate
shortage and moderate demand conditions. Development is controlled by the Salt River Water Users Association.
Adequate water supplies and associated infrastructure are currently available for new development in the On-
Project areas and the City is not actively developing alternative water sources to serve them.9
Off-Project areas: Areas provided water from sources other than the SRP. These areas require additional water
resources to provide a 100-year assured water supply under moderate shortage and moderate demand conditions.
Lands do not have prior specific water rights from the Salt and Verde rivers and associated reservoirs, and as a
result, more costly water resources from sources like the Central Arizona Project are required to serve new
development or additional demands by existing users.
Figure 2 summarizes the two primary service areas.
9 Water Resources Acquisition Fee Update Report and Infrastructure Improvements Plan, November 14, 2014.
8 CITY OF PHOENIX
Figure 2:WRAF Service Areas10
10 From Annual Development Impact Fee Report FY 2017-18, August 30, 2018.
BIENNIAL CERTIFIED AUDIT 9
Table 10 summarizes the WRAF assessed to Off-Project areas within the City. Similar to water and wastewater,
MF residential developments are assessed a WRAF per dwelling unit regardless of meter size serving the
connection. SF residential developments are assessed per dwelling unit for meter sizes of 1-inch and smaller and
increase with meter size for 1 1/2 -inch and 2-inch water meters. The City uses both meter size and type for to
assess WRAFs for non-residential development and dedicated irrigation meters for all types of development.
Table 10: Existing WRAFs Effective April 6, 2015
Meter Type
Meter Size
Customer
Type [1]
Off-
Project
On-
Project
Multifamily Unit
Unit
MF
$296
$0
Displacement
3/4-inch
SF
778
0
Displacement
1-inch
SF
778
0
Displacement
1-1/2-inch
SF
2,590
0
Displacement
2-inch
SF
4,145
0
Displacement
3/4-inch
ICIL
1,649
0
Displacement
1-inch
ICIL
2,754
0
Displacement
1-1/2-inch
ICIL
5,491
0
Displacement
2-inch
ICIL
8,788
0
Turbine Class II
2-inch
ICIL
10,437
0
Compound Class II
3-inch
ICIL
19,242
0
Turbine Class II
3-inch
ICIL
23,908
0
Compound Class II
4-inch
ICIL
32,976
0
Turbine Class II
4-inch
ICIL
41,220
0
Compound Class II
6-inch
ICIL
74,196
0
Turbine Class II
6-inch
ICIL
87,931
0
Compound Class II
8-inch
ICIL
87,931
0
Turbine Class II
8-inch
ICIL
153,883
0
__________
[1] SF = single family; MF = multifamily and mobile home (domestic/indoor use only);
ICIL = industrial, commercial, institutional and landscape meters
10 CITY OF PHOENIX
2. Study Process
2.1. Audit Approach
Raftelis first reviewed the DIF and WRAF revenues reported against independently calculated amounts based on
the appropriate criteria to check the accuracy of assessed charges. Next, the actual expenditures reported over the
Audit Period were compared against the IFP and WRAF Report to verify that funded projects were included.
Finally, the reported Audit Period growth by each land use classification was reviewed against the categories
provided for in the IFP and WRAF Report.
2.2. Data Provided by City
To assist with the review of the DIF charges, the City provided an MS-Excel based report with 23,314
DIF charges for the Audit Period. For each DIF charge, this data includes:
Service area
Issue date
Calculated date
EDUs
Land Use
Fee category
Unadjusted DIF amount
Adjusted DIF amount
Developer credits
Permit status
The DIF charges provided span eight fee categories and total over $59.5 million in unadjusted DIF revenues over
the Audit Period. The unadjusted DIF revenue was calculated using the DIF assessment schedules identified in the
IFP. DIF revenues may then be adjusted by the City to account for grandfathering provisions (per ARS §9-
463.05F) and/or developer credits. The total charges, Equivalent Demand Units (EDUs11), and unadjusted revenue
amounts by DIF category are provided on Table 11.
11 One EDU has been established as the demand for a particular public service by one single-family home. EDUs are
assigned to all other land uses based on the demand as compared to one single-family home.
BIENNIAL CERTIFIED AUDIT 11
Table 11: Audit Period DIF Charges, EDUs and Revenues by Fee Category
Description
DIF Charges
EDUs
Unadjusted
DIF
Revenues
Fire
3,126
5,488
$3,049,303
Library
3,019
3,635
489,536
Major Arterials
2,996
6,084
8,299,498
Parks
3,126
4,108
7,589,839
Police
3,126
5,488
2,738,815
Storm Drainage
1,579
2,508
3,204,403
Wastewater
3,103
4,236
12,073,773
Water
3,233
4,511
22,083,616
Total
23,30812
36,058
$59,528,783
Additionally, the City reported 3,487 charges and $4.4 million in revenue from WRAFs over the Audit Period.
Table 12 presents the number of charges, EDUs, and unadjusted revenue amounts for the WRAFs.
Table 12: Audit Period WRAF Charges, EDUs and Revenues
Description
Charges
EDUs
Unadjusted
WRAF
Revenues
WRA Fees
3,487
6,656.80
$4,422,679
2.3. Land Use Assumptions Audit
The permit data provided by the City were used to review actual growth over the Audit Period to the forecasted
level of growth in the City’s IFP and WRAF Report. The growth identified in the IFP was provided for a 10-year
period and not broken out into annual forecasts. Raftelis used 2/10 (two years to reflect the period from July 2016
through June 2018) of the LUA forecasted growth as a baseline of what might be expected over the Audit Period.
A table is provided for each fee category that compares the actual growth in EDUs, EDUs forecast by the LUA,
and the actual growth as a percentage of the LUA forecast growth. The Storm Drainage and WRAF growth
forecasts are different as the fees are not broken out by the various land uses. Appendix C provides more detailed
information related to actual and projected growth for each service area.
The LUA forecast is compared to actual development over the 2-year Audit Period for the following:
Fire Protection and Police – Table 13
Library – Table 14
Parks – Table 15
Major Arterials – Table 16
Storm Drainage – Table 17
Water – Table 18
12 Six permit records did not include a fee category. Five of these records had blank spaces in the field for EDUs. The
total EDUS and unadjusted net revenue for all permit records without a listed fee category are 1.0 and $2,395,
respectively.
12 CITY OF PHOENIX
Wastewater – Table 19
WRAF – Table 20
Table 13: Fire Protection and Police LUA Audit
Description
Actual EDUs
LUA Forecast
EDUs
Actual as % of
LUA
Single Family
2,792
10,786
25.9%
Multi-family
1,210
1,380
87.7%
Commercial
140
712
19.7%
Institutional
167
374
44.6%
Office
0
323
0.0%
Industrial13
1,179
592
199.3%
Total
5,488
14,167
38.7%
Table 14: Library LUA Audit
Description
Actual EDUs
LUA Forecast
EDUs
Actual as % of
LUA
Single Family
2,787
10,786
25.8%
Multi-family
755
1,380
54.7%
Commercial
4
46
8.7%
Institutional
5
27
18.5%
Office
0
32
0.0%
Industrial12
83
42
197.6%
Total
3,635
12,313
29.5%
Table 15: Parks LUA Audit
Description
Actual EDUs
LUA Forecast
EDUs
Actual as % of
LUA
Single Family
2,792
10,786
25.9%
Multi-family
1, 210
1,380
87.7%
Commercial
9
46
19.7%
Institutional
12
27
44.7%
Office
0
32
0.0%
Industrial12
84
42
199.5%
Total
4,108
12,313
33.4%
Table 16: Major Arterials LUA Audit
Description
Actual EDUs
LUA Forecast
EDUs
Actual as % of
LUA
Single Family
2,678
10,552
25.4%
Multi-family
1,275
1,389
91.8%
Commercial
230
1,213
19.0%
Institutional
118
324
36.5%
Office
0
258
0.0%
Industrial12
1,782
929
191.8%
Total
6,084
14,664
41.5%
13 Includes permits with land use designation of “Mini-warehouse”; this designation was created after the publication of
the IFP and was therefore not considered in original projections.
BIENNIAL CERTIFIED AUDIT 13
Table 17: Storm Drainage LUA Audit
Description
Actual EDUs
LUA Forecast
EDUs
Actual as % of
LUA
All Classes
2,508
11,736
21.4%
Table 18: Water LUA Audit
Description
Actual EDUs
LUA Forecast
EDUs
Actual as % of
LUA
Single Family
2,902
10,786
26.9%
Multi-family
951
1,104
86.1%
Commercial
341
392
86.8%
Institutional
76
119
64.0%
Office
7
127
5.6%
Industrial13
234
465
50.4%
Total
4,511
12,994
34.7%
Table 19: Wastewater LUA Audit
Description
Actual EDUs
LUA Forecast
EDUs
Actual as % of
LUA
Single Family
2,787
10,786
25.8%
Multi-family
1,102
1,040
105.9%
Commercial
138
365
37.8%
Institutional
55
119
45.9%
Office
4
114
3.3%
Industrial14
150
465
32.3%
Total
4,236
12,889
32.8%
Table 20: WRAF Growth Audit
Description
Actual EDUs
Forecast
EDUs
Actual as % of
Forecast
All Classes
5,160
7,465
69.1%
As shown in Tables 13 through 21, the overall growth in EDUs for the study period is significantly lower than the
forecast provided in the City’s IFP for an average 2-year period. No growth for office land use was seen in permit
categories other than water and wastewater, for which actual growth was 5.6% and 3.3% of forecast, respectively.
Actual growth in single family land use ranged from approximately 21.4% to 26.9% of forecast for all fee
categories. Growth in institutional land use ranged from a low of 36.5% of forecast for major arterial permits to a
high of 64.0% of forecast for water permits.
Despite this trend, several land use categories experienced more growth than anticipated. Growth in industrial land
use was higher than anticipated in all permit categories but water and wastewater. Although actual industrial land
use was only 32.3% of forecast for wastewater permits, actual growth for both parks and library permits was over
14 Includes permits with land use designation of “Mini-warehouse”; this designation was created after the publication of
the IFP and was therefore not considered in original projections.
14 CITY OF PHOENIX
197.6% of forecast. Similarly, growth in multifamily land use for wastewater permits was 105.9% of forecast.
Multifamily land use saw a minor shortfall in all other categories, with a low of 54.7% of forecast for library
permits.
The differences in actual and forecast growth are not a cause for immediate concern or action as growth is not
always consistent. While the previous audit reported a much greater difference from forecast to actual growth, this
analysis demonstrates that this gap has closed slightly for most categories and noticeably for other categories. The
City should continue to monitor this trend in future audits. If the actual growth continues to be significantly lower
than anticipated in the IFP, the City should consider updating the IFP to reflect more appropriate growth levels.
2.4. Infrastructure Improvements Plan Audit
Multiple elements are required to be included as part of the IIP per ARS §9-463.05. These elements include
identifying existing facilities with available capacity to serve new customers, documenting the respective service
levels, and identifying future improvements and capacity added which may also be necessary to serve future
customers over a 10- to 15-year period. The City met the requirements of the IIP as part of the IFP and WRAF
Report previously identified which support the DIFs and WRAFs in place over the Audit Period.
Many aspects of the IIP will be updated in future DIF and WRAF updates as required by ARS §9-463.05, similar
to the process the City is now completing; the audit is focused on how the City has administered the DIF and
WRAF in assessing new and increased development consistent with the adopted fee schedules and using the
restricted revenues for the purpose stated within the adopted reports. As a result, the IIP-related audit requirements
are limited to:
1. DIFs were assessed to development by fee category and service area as detailed within the adopted IIP and
2. Confirming that actual uses of DIF and WRAF revenues over the Audit Period were consistent with the
improvements identified. Raftelis compared DIF and WRAF revenues and expenses against the IIP section
of the IFP and WRAF report.
2.5. IFP and WRAF Expense Audit
During the Audit Period, there were no expenditures from the DIF and WRAF funds associated with the IFP and
WRAF Report, respectively. The expenditures are identified in the Development Impact Fee Annual Reports for
FY 2016-17 and FY 2017-18. Schedule B of the 2016 Development Impact Fee Annual Report identifies the DIF
project expenditures by fee category, fund number, description, expenditure amount, and a few additional items. A
footnote to Schedule B identifies that any funds numbered 3001-3078 reflect the funds collected and used pursuant
to the IFP. These DIF funds are the focus of this audit. Neither the FY 2016-17 nor FY 2017-18 Annual
Development Impact Fee Report identifies any project expenditures in these 3000 level funds.
Schedule E of the Annual Development Impact Fee Reports identifies the WRAF project expenditures by fee
category, project number, description, location, and expenditure amount. There were no expenditures reported in
either the FY 2016-17 or FY 2017-18 Reports.
2.6. DIF and WRAF Revenue Audit
Using the DIF charges discussed in Section 2.2, the unadjusted DIF amount for each of the 23,314 charges
provided was re-calculated by Raftelis and compared to the amount reported. To test for revenue assessment errors,
BIENNIAL CERTIFIED AUDIT 15
the DIFs identified in the IFP were applied to each of the charges by Raftelis, based on the service area, DIF
category, EDUs, and land use classification provided. These calculated DIF revenues were compared to the
unadjusted DIF amount reported. Any record showing a discrepancy was considered a potential inaccuracy subject
to additional review and validation. Similar information was provided for the WRAFs. Raftelis completed the
WRAF revenue audit using the same process and the appropriate fee schedule.
Because the City has a significant number of developer agreements and ongoing developments that have
outstanding credits and/or qualify for the grandfathering provisions, Raftelis used the amount calculated before
adjustments for comparison. The application of developer credits and grandfathering provisions is beyond the
scope of the Biennial Audit requirements.
As shown in Table 22, 353 DIF records, representing approximately 1.5% of all DIF charges, were initially
identified for additional review within Fire, Water, and Wastewater DIFs. For the WRAF records, 165 were
initially identified for additional review in the preliminary review.
Table 21: DIF and WRAF Records for Additional Review
Description
Number of
Records
Fire
5
Library
0
Major Arterials
0
Parks
0
Police
0
Storm Drainage
0
Wastewater
30
Water
152
WRAF
165
Blank
1
Total
353
As previously discussed, Raftelis compared independent calculations of DIF and WRAF amounts to the
unadjusted amount provided by the City. The preliminary records identified for further review for both DIFs and
WRAFs have been discussed with the City and addressed in further detail in the “Adjustments and Feedback from
City” subsection. Appendix A includes the validation for all records subject to additional review.
2.7. Adjustments and Feedback from City
A majority of water and wastewater permit records subject to additional review were the result of a dearth of data
used to calculate the appropriate charges. Although the data provided by the City included land use type, unit or
meter type was unavailable. This was particularly problematic with water and wastewater DIFs, which are
calculated based on unit or meter type. Fire permit records subject to additional review were the result of erroneous
calculations related to the adjusted fee; rather than being charged the new fee, the old fee was applied. A similar
issue occurred with the WRAF.
Appendix A details each DIF record subject to additional review and includes City feedback and comments.
16 CITY OF PHOENIX
With this response from the City, Raftelis could validate each of the 390 records identified for additional review.
Fire – five records subject to review
Five of the fire records were determined to have erroneously used the old fee instead of the new fees.
WRAF – 165 records subject to review
135 WRAF records were determined to have inaccurately used the old fee instead of the new fees.
25 WRAF records were related to developer agreements.
Two WRAF records were related to lots that were located in both on- and off-project areas; the rate was
calculated accordingly and verified by Raftelis.
One permit number was split into two WRAF records; the total amount charged was found to be correct.
Two WRAF records were charged an incorrect fee stemming from an undetermined source.
Water – 152 records subject to review
151 of the water records were related to the DIF Offset, which is increased for connections outside of City
limits and unascertainable from the initial data provided.
One water record was related to a developer agreement.
Wastewater – 30 records subject to review
27 wastewater records were related to the DIF offset, which is increased for connections outside of City
limits and unascertainable from the initial data provided.
Two wastewater DIF records were related to additional charges assessed to outside city connections.
For the final wastewater DIF record, the City confirmed that the included DIF assessment was for more
than one meter, which was not ascertainable from the permit data provided for this study. The City
provided the number of meters and the meter sizes for each record initially identified for further review.
Additionally, eleven permit numbers were found to have multiple records for the same fee category. These records
were found to be the result of revisions to original permits, which, once updated, remained on record. The City
provided permit data for the revised permits. The final DIF amounts were subsequently calculated using this
updated information and were verified to match the amounts initially reported.
2.8. Additional WRAF Feedback from City
Upon receipt of the WRAF permits deemed to have been inaccurately charged, the City sought to determine the
source of the inaccuracy, issue refunds where permit fees were overpaid, and apply payment from an internal fund
when the permit fee had been under collected. This effort from the City resulted in the following findings.
1. 55 records qualified for the grandfathering rule and have accurately been charged the old fee.
2. 18 records were determined to have inaccurately used the old fee instead of the new fees, resulting in an
overcharge to customers a total of $9.875. The City acted to correct the fee in the KIVA billing system and
issue refunds to customers.
3. 32 records were undercharged, resulting in an under-collection of $78,134. The City corrected the fees for
these permits and applied payment from an internal fund to the WRA fund.
Overall, a total of 50 permits were determined to have been charged an incorrect WRAF. Appendix B details each
WRA record subject to additional review and includes City feedback and comments.
BIENNIAL CERTIFIED AUDIT 17
2.9. Overall Findings
Pursuant to the discussion above the following findings are provided:
1. The difference between growth forecasted in the LUA and the actual growth experienced by the City should
be monitored but is not an area of immediate concern. Growth often occurs less linearly as certain
development may occur more rapidly than others and can be influenced by various external factors.
Additionally, as the City DIFs are assessed within certain service areas where new development is
anticipated that will require expansions to facilities providing necessary public services and WRAFs assessed
only within Off-Project areas, growth may occur within the City, but in areas where DIFs and/or WRAFs
are not currently assessed increasing the difficulty in projecting where future growth may occur in a given
year.
2. The completed revenue audit has not found any material discrepancies when compared to the DIFs
identified in the IFP and the WRAFs identified in the WRAF Report.
3. Based on the information obtained through the City’s annual DIF reports, no expenditures identified in the
IFP and WRAF reports were made throughout the Audit Period.
APPENDIX A:
DIF Records Subject to
Additional Review with Response
from City
Appendix A
DIF Records Subject to Additional Review with Response from City
Line
No.
Permit Number
Impact Fee Service Area2
Issue Date
Total EDUs
Land Use
DIF Category
Unadjusted DIF
Adjusted DIF
City Comments
1
16033900
Ahwatukee
12/02/2016
1.00
Single Family
FIRE
531
531 used the old fee should have used the new fee. Payment received on 12.02.16
2
16035736
Northwest
12/19/2016
3.25
Multifamily
FIRE
1,543
1,543 used old fee should have used the new fee . Payment received on 12.19.16
3
16035737
Northwest
12/19/2016
3.25
Multifamily
FIRE
1,543
1,543 used old fee should have used the new fee . Payment received on 12.19.16
4
16035738
Northwest
12/19/2016
3.25
Multifamily
FIRE
1,543
1,543 used old fee should have used the new fee . Payment received on 12.19.16
5
17031515
Northwest
11/03/2017
3.25
Multifamily
FIRE
1,543
1,543 used old fee should have used the new fee . Payment received on 11.03.17
6
1700157
Estrella North
01/12/2017
7.49
Industrial/warehouse
WASTEWATER-M
10,879
10,879 correct. See attached
7
16018955
Northwest
07/01/2016
7.49
Commercial/Retail
WASTEWATER-M
25,178
25,178 correct. See attached
8
16019803
Laveen West
07/12/2016
1
Single Family
WASTEWATER-M
2,647
2,647 outside city. Correct. See attached
9
16029428
Laveen West
10/17/2016
11.99
Commercial/Retail
WASTEWATER-M
38,029
38,029 correct. See attached
10
16029819
Northwest
10/19/2016
14.98
Public Institution
WASTEWATER-M
50,356
50,356 correct. Two 1.5" water meters. See attached
11
16029867
Estrella North
10/20/2016
7.49
Commercial/Retail
WASTEWATER-M
10,879
10,879 correct. See attached
12
16032725
Estrella North
11/18/2016
3.76
Industrial/warehouse
WASTEWATER-M
5,347
5,347 correct. See attached
13
16032725
Estrella North
11/18/2016
2.25
Industrial/warehouse
WASTEWATER-M
3,497
-3,497 correct. See attached
14
16034912
Estrella North
12/12/2016
2.25
Industrial/warehouse
WASTEWATER-M
3,497
3,497 correct. See attached
15
16035750
Northwest
12/19/2016
7.49
Commercial/Retail
WASTEWATER-M
25,178
25,178 correct. See attached
16
16035861
Estrella South
12/20/2016
11.99
Industrial/warehouse
WASTEWATER-M
39,887
39,887 correct. See attached
17
17004305
Estrella South
02/15/2017
2.25
Industrial/warehouse
WASTEWATER-M
7,729
7,729 correct. See attached
18
17011486
Estrella South
04/25/2017
11.99
Industrial/warehouse
WASTEWATER-M
39,887
39,887 correct. See attached
19
17012959
Laveen West
05/10/2017
7.49
Commercial/Retail
WASTEWATER-M
23,807
23,807 correct. See attached
20
17017952
Northwest
06/27/2017
7.49
Commercial/Retail
WASTEWATER-M
25,178
25,178 correct. See attached
21
17018318
Estrella South
06/29/2017
3.76
Commercial/Retail
WASTEWATER-M
12,420
12,420 correct. See attached
22
17025886
Northwest
09/12/2017
7.49
Commercial/Retail
WASTEWATER-M
25,178
25,178 correct. See attached
23
17030070
Laveen West
10/20/2017
1
Single Family
WASTEWATER-M
2,647
2,647 outside city. Correct. See attached
24
17031096
Laveen East
10/31/2017
3.76
Miniwarehouse
WASTEWATER-M
5,347
5,347 correct. See attached
25
17033484
Estrella North
11/28/2017
2.25
Commercial/Retail
WASTEWATER-M
3,497
3,497 correct. See attached
26
17034870
Estrella South
12/11/2017
2.25
Commercial/Retail
WASTEWATER-M
7,729
7,729 correct. See attached
27
18003762
Laveen West
02/06/2018
3.76
Commercial/Retail
WASTEWATER-M
11,837
11,837 correct. See attached
28
18007373
Laveen East
03/10/2018
7.49
Commercial/Retail
WASTEWATER-M
10,879
10,879 correct. See attached
29
18007786
Northwest
03/14/2018
11.99
Commercial/Retail
WASTEWATER-M
40,223
40,223 correct. See attached
30
18007957
Estrella South
03/15/2018
3.76
Office
WASTEWATER-M
12,420
12,420 correct. See attached
31
18010218
Estrella South
04/05/2018
11.99
Industrial/warehouse
WASTEWATER-M
39,887
39,887 correct. See attached
32
18010965
Estrella South
04/12/2018
11.99
Industrial/warehouse
WASTEWATER-M
39,887
39,887 correct. See attached
33
18011524
Northwest
04/18/2018
7.49
Commercial/Retail
WASTEWATER-M
25,178
25,178 correct. See attached
34
18014357
Northwest
05/11/2018
3.76
Public Institution
WASTEWATER-M
12,525
12,525 correct. See attached
35
18014614
Northwest
05/15/2018
3.76
Commercial/Retail
WASTEWATER-M
12,525
12,525 correct. See attached
36
18012642
Northeast
04/27/2018
11.3
Commercial/Retail
WATER-L
73,846
73,846 correct. See attached
37
17019970
Northwest
07/18/2017
11.3
Commercial/Retail
WATER-L
73,846
73,846 correct. See attached
38
18015101
Northwest
05/18/2018
11.3
Commercial/Retail
WATER-L
73,846
73,846 correct. See attached
39
17027042
Ahwatukee
09/22/2017
11.3
Commercial/Retail
WATER-L
46,319
46,319 correct. See attached
40
17030617
Laveen East
10/26/2017
11.3
Commercial/Retail
WATER-L
46,319
46,319 correct. See attached
41
17005824
Laveen West
03/02/2017
11.3
Single Family
WATER-L
46,319
46,319 correct. See attached
42
17007906
Northeast
03/21/2017
7.06
Multifamily
WATER-L
46,137
46,137 correct. See attached
43
17018661
Estrella South
07/05/2017
7.06
Multifamily
WATER-L
28,939
28,939 correct. See attached
44
17018664
Estrella South
07/05/2017
7.06
Multifamily
WATER-L
28,939
28,939 correct. See attached. Exact same calculation as 17018661
45
17018665
Estrella South
07/05/2017
7.06
Multifamily
WATER-L
28,939
28,939 correct. See attached. Exact same calculation as 17018661
46
17022073
Estrella South
08/04/2017
7.06
Multifamily
WATER-L
28,939
28,939 correct. See attached. Exact same calculation as 17018661
47
17025996
Ahwatukee
09/13/2017
7.06
Commercial/Retail
WATER-L
28,939
28,939 correct. See attached
48
16023643
Laveen East
08/17/2016
7.06
Single Family
WATER-L
28,939
28,939 correct. See attached
49
18004050
Laveen West
02/08/2018
7.06
Commercial/Retail
WATER-L
28,939
28,939 correct. See attached
50
17016770
Deer Valley
06/15/2017
7.06
Single Family
WATER-L
46,137
46,137 correct. See attached.
51
17016780
Deer Valley
06/15/2017
7.06
Single Family
WATER-L
46,137
46,137 correct. See attached. Exact same calculation as 17016770
52
16021243
Northeast
07/25/2016
7.06
Single Family
WATER-L
46,137
28,550 correct. See attached.
53
18003502
Northeast
02/02/2018
7.06
Single Family
WATER-L
46,137
46,137 correct. See attached.
54
18003503
Northeast
02/02/2018
7.06
Single Family
WATER-L
46,137
46,137 correct. See attached. Exact same calculation as 18003502
55
17030387
Northeast
10/24/2017
7.06
Commercial/Retail
WATER-L
46,137
46,137 correct. See attached. Exact same calculation as 18003502
56
18015785
Northeast
05/24/2018
7.06
Commercial/Retail
WATER-L
46,137
46,137 correct. See attached. Exact same calculation as 18003502
57
17012726
Northeast
05/08/2017
7.06
Commercial/Retail
WATER-L
46,137
46,137 correct. See attached. Exact same calculation as 18003502
58
18012641
Northeast
04/27/2018
7.06
Commercial/Retail
WATER-L
46,137
46,137 correct. See attached. Exact same calculation as 18003502
59
18015090
Northeast
05/18/2018
7.06
Commercial/Retail
WATER-L
46,137
46,137 correct. See attached. Exact same calculation as 18003502
60
18006239
Northeast
02/28/2018
7.06
Commercial/Retail
WATER-L
46,137
46,137 correct. See attached. Exact same calculation as 18003502
61
18006242
Northeast
02/28/2018
7.06
Commercial/Retail
WATER-L
46,137
46,137 correct. See attached. Exact same calculation as 18003502
62
17019973
Northwest
07/18/2017
7.06
Commercial/Retail
WATER-L
46,137
46,137 correct. See attached.
Line
No.
Permit Number
Impact Fee Service Area2
Issue Date
Total EDUs
Land Use
DIF Category
Unadjusted DIF
Adjusted DIF
City Comments
63
18015109
Northwest
05/18/2018
7.06
Commercial/Retail
WATER-L
46,137
46,137 correct. See attached.
64
17013668
Northwest
05/17/2017
7.06
Single Family
WATER-L
46,137
46,137 correct. See attached.
65
17013668
Northwest
05/17/2017
7.06
Single Family
WATER-L
46,137
46,137 correct. See attached.
66
17013679
Northwest
05/17/2017
7.06
Single Family
WATER-L
46,137
46,137 correct. See attached.
67
17013679
Northwest
05/17/2017
7.06
Single Family
WATER-L
46,137
46,137 correct. See attached.
68
17010949
Northwest
04/19/2017
7.06
Multifamily
WATER-L
43,377
0 correct. See attached. Credit issued per credit agrement
69
17035672
Estrella North
12/18/2017
11.3
Commercial/Retail
WATER-D
43,319
43,319 correct. See attached.
70
17003520
Northeast
02/07/2017
3.54
Multifamily
WATER-L
23,134
-23,134
correct. See attached. Revision was made. That's why two records. The attached provides
the correct calculation & amount paid by the customer
71
17003520
Northeast
02/07/2017
3.54
Multifamily
WATER-L
23,134
23,134 correct. See attached.
72
17018662
Estrella South
07/05/2017
3.54
Multifamily
WATER-L
14,510
14,510 correct. See attached.
73
17018663
Estrella South
07/05/2017
3.54
Multifamily
WATER-L
14,510
14,510 correct. See attached.
74
17017517
Laveen West
06/22/2017
3.54
Multifamily
WATER-L
14,510
14,510 correct. See attached.
75
17017518
Laveen West
06/22/2017
3.54
Multifamily
WATER-L
14,510
14,510 correct. See attached.
76
18007786
Northwest
03/14/2018
11.3
Commercial/Retail
WATER-D
69,346
69,346 correct. See attached.
77
17013314
Estrella North
05/12/2017
11.3
Industrial/warehouse
WATER-D
41,819
41,819 correct. See attached.
78
18015666
Estrella North
05/24/2018
11.3
Industrial/warehouse
WATER-D
41,819
41,819 correct. See attached. Exact same calculation as 17013314
79
18018612
Estrella North
06/19/2018
11.3
Industrial/warehouse
WATER-D
41,819
41,819 correct. See attached. Exact same calculation as 17013314
80
17021058
Estrella North
07/27/2017
11.3
Industrial/warehouse
WATER-D
41,819
41,819 correct. See attached. Exact same calculation as 17013314
81
17002470
Estrella North
01/26/2017
11.3
Industrial/warehouse
WATER-D
41,819
41,819 correct. See attached. Exact same calculation as 17013314
82
17011486
Estrella South
04/25/2017
11.3
Industrial/warehouse
WATER-D
41,819
41,819 correct. See attached. Exact same calculation as 17013314
83
18010965
Estrella South
04/12/2018
11.3
Industrial/warehouse
WATER-D
41,819
41,819 correct. See attached. Exact same calculation as 17013314
84
16035861
Estrella South
12/20/2016
11.3
Industrial/warehouse
WATER-D
41,819
41,819 correct. See attached. Exact same calculation as 17013314
85
18010218
Estrella South
04/05/2018
11.3
Industrial/warehouse
WATER-D
41,819
41,819 correct. See attached. Exact same calculation as 17013314
86
16029428
Laveen West
10/17/2016
11.3
Commercial/Retail
WATER-D
41,819
41,819 correct. See attached.
87
16021241
Northeast
07/25/2016
3.54
Single Family
WATER-L
23,134
14,275 correct. See attached.
88
18003504
Northeast
02/02/2018
3.54
Single Family
WATER-L
23,134
23,134 correct. See attached.
89
17033000
Northeast
11/20/2017
3.54
Commercial/Retail
WATER-L
23,134
22,309 correct. See attached.
90
17009332
Northeast
04/04/2017
3.54
Commercial/Retail
WATER-L
23,134
23,134 correct. See attached.
91
18015091
Northeast
05/18/2018
3.54
Commercial/Retail
WATER-L
23,134
23,134 correct. See attached.
92
18017913
Northeast
06/13/2018
3.54
Commercial/Retail
WATER-L
23,134
23,134 correct. See attached.
93
17007750
Northwest
03/20/2017
3.54
Commercial/Retail
WATER-L
23,134
23,134 correct. See attached.
94
17013677
Northwest
05/17/2017
3.54
Single Family
WATER-L
23,134
23,134 correct. See attached.
95
17025993
Ahwatukee
09/13/2017
3.54
Commercial/Retail
WATER-L
14,510
14,510 correct. See attached.
96
16026902
Estrella South
09/19/2016
3.54
Single Family
WATER-L
14,510
14,510 correct. See attached.
97
17035909
Estrella South
12/20/2017
3.54
Single Family
WATER-L
14,510
14,510 correct. See attached.
98
17035909
Estrella South
12/20/2017
3.54
Single Family
WATER-L
14,510
14,510 correct. See attached.
99
18004051
Laveen West
02/08/2018
3.54
Commercial/Retail
WATER-L
14,510
14,510 correct. See attached.
100 17008316
Laveen West
03/24/2017
3.54
Commercial/Retail
WATER-L
14,510
14,510 correct. See attached.
101 17024234
Laveen West
08/25/2017
3.54
Commercial/Retail
WATER-L
14,510
14,510 correct. See attached.
102 1700157
Estrella North
01/12/2017
7.06
Industrial/warehouse
WATER-D
26,179
26,179 correct. See attached.
103 16029867
Estrella North
10/20/2016
7.06
Commercial/Retail
WATER-D
26,179
26,179 correct. See attached.
104 18018612
Estrella North
06/19/2018
7.06
Industrial/warehouse
WATER-L
26,179
26,179 correct. See attached.
105 17021058
Estrella North
07/27/2017
7.06
Industrial/warehouse
WATER-L
26,179
26,179 correct. See attached.
106 17002470
Estrella North
01/26/2017
7.06
Industrial/warehouse
WATER-L
26,179
26,179 correct. See attached.
107 17027851
Estrella North
09/29/2017
7.06
Commercial/Retail
WATER-L
26,179
26,179 correct. See attached.
108 17011486
Estrella South
04/25/2017
7.06
Industrial/warehouse
WATER-L
26,179
26,179 correct. See attached.
109 18010965
Estrella South
04/12/2018
7.06
Industrial/warehouse
WATER-L
26,179
26,179 correct. See attached.
110 18007373
Laveen East
03/10/2018
7.06
Commercial/Retail
WATER-D
26,179
26,179 correct. See attached.
111 17012959
Laveen West
05/10/2017
7.06
Commercial/Retail
WATER-D
26,179
26,179 correct. See attached.
112 17027471
Northeast
09/27/2017
7.06
Commercial/Retail
WATER-D
43,377
43,377 correct. See attached.
113 17006891
Northeast
03/13/2017
7.06
Commercial/Retail
WATER-D
43,377
43,377 correct. See attached.
114 17017952
Northwest
06/27/2017
7.06
Commercial/Retail
WATER-D
43,377
43,377 correct. See attached.
115 18011524
Northwest
04/18/2018
7.06
Commercial/Retail
WATER-D
43,377
43,377 correct. See attached. Exact same calculation as 17017952
116 16035750
Northwest
12/19/2016
7.06
Commercial/Retail
WATER-D
43,377
43,377 correct. See attached. Exact same calculation as 17017952
117 16018955
Northwest
07/01/2016
7.06
Commercial/Retail
WATER-D
43,377
43,377 correct. See attached. Exact same calculation as 17017952
118 17025886
Northwest
09/12/2017
7.06
Commercial/Retail
WATER-D
43,377
43,377 correct. See attached.
119 17006145
Ahwatukee
03/06/2017
2.12
Single Family
WATER-L
8,690
8,690 correct. See attached.
120 16035163
Laveen West
12/14/2016
2.12
Single Family
WATER-L
8,690
8,690 correct. See attached.
121 16035165
Laveen West
12/14/2016
2.12
Single Family
WATER-L
8,690
8,690 correct. See attached. Exact same calculation as 16035163
122 16035166
Laveen West
12/14/2016
2.12
Single Family
WATER-L
8,690
8,690 correct. See attached. Exact same calculation as 16035163
123 16035167
Laveen West
12/14/2016
2.12
Single Family
WATER-L
8,690
8,690 correct. See attached. Exact same calculation as 16035163
124 17016782
Deer Valley
06/15/2017
2.12
Single Family
WATER-L
13,854
13,854 correct. See attached.
125 17000406
Northeast
01/05/2017
2.12
Single Family
WATER-L
13,854
13,854 correct. See attached.
126 18003505
Northeast
02/02/2018
2.12
Single Family
WATER-L
13,854
13,854 correct. See attached. Exact same calculation as 17000406
127 16035492
Northeast
12/16/2016
2.12
Single Family
WATER-L
13,854
13,854 correct. See attached. Exact same calculation as 17000406
128 17019968
Northwest
07/18/2017
2.12
Commercial/Retail
WATER-L
13,854
13,854 correct. See attached.
Line
No.
Permit Number
Impact Fee Service Area2
Issue Date
Total EDUs
Land Use
DIF Category
Unadjusted DIF
Adjusted DIF
City Comments
129 17019975
Northwest
07/18/2017
2.12
Commercial/Retail
WATER-L
13,854
13,854 correct. See attached. Exact same calculation as 17019968
130 18015097
Northwest
05/18/2018
2.12
Commercial/Retail
WATER-L
13,854
13,854 correct. See attached. Exact same calculation as 17019968
131 17013681
Northwest
05/17/2017
2.12
Single Family
WATER-L
13,854
13,854 correct. See attached.
132 16032725
Estrella North
11/18/2016
2.12
Industrial/warehouse
WATER-D
8,090
-8,090 correct. See attached.
133 16034912
Estrella North
12/12/2016
2.12
Industrial/warehouse
WATER-D
8,090
8,090 correct. See attached.
134 17033484
Estrella North
11/28/2017
2.12
Commercial/Retail
WATER-D
8,090
8,090 correct. See attached.
135 1700157
Estrella North
01/12/2017
2.12
Industrial/warehouse
WATER-L
8,090
8,090 correct. See attached.
136 16020587
Estrella North
07/19/2016
2.12
Industrial/warehouse
WATER-L
8,090
8,090 correct. See attached.
137 17004305
Estrella South
02/15/2017
2.12
Industrial/warehouse
WATER-D
8,090
8,090 correct. See attached.
138 17034870
Estrella South
12/11/2017
2.12
Commercial/Retail
WATER-D
8,090
8,090 correct. See attached.
139 17031096
Laveen East
10/31/2017
2.12
Miniwarehouse
WATER-L
8,090
8,090 correct. See attached.
140 18007373
Laveen East
03/10/2018
2.12
Commercial/Retail
WATER-L
8,090
8,090 correct. See attached.
141 16029428
Laveen West
10/17/2016
2.12
Commercial/Retail
WATER-L
8,090
8,090 correct. See attached.
142 18014357
Northwest
05/11/2018
2.12
Public Institution
WATER-L
13,254
13,254 correct. See attached.
143 17019109
Northwest
07/10/2017
2.12
Commercial/Retail
WATER-L
13,254
13,254 correct. See attached.
144 18011177
Northeast
04/16/2018
3.54
Commercial/Retail
WATER-D
21,634
21,634 correct. See attached.
145 17006891
Northeast
03/13/2017
3.54
Commercial/Retail
WATER-L
21,634
21,634 correct. See attached.
146 18014357
Northwest
05/11/2018
3.54
Public Institution
WATER-D
21,634
21,634 correct. See attached.
147 18014614
Northwest
05/15/2018
3.54
Commercial/Retail
WATER-D
21,634
21,634 correct. See attached.
148 16032143
Northwest
11/14/2016
3.54
Office
WATER-L
21,634
21,634 correct. See attached.
149 17017952
Northwest
06/27/2017
3.54
Commercial/Retail
WATER-L
21,634
21,634 correct. See attached.
150 16035750
Northwest
12/19/2016
3.54
Commercial/Retail
WATER-L
21,634
21,634 correct. See attached.
151 16018955
Northwest
07/01/2016
3.54
Commercial/Retail
WATER-L
21,634
21,634 correct. See attached.
152 17025886
Northwest
09/12/2017
3.54
Commercial/Retail
WATER-L
21,634
21,634 correct. See attached.
153 17002564
Ahwatukee
01/27/2017
3.54
Commercial/Retail
WATER-D
13,010
13,010 correct. See attached.
154 16032725
Estrella North
11/18/2016
3.54
Industrial/warehouse
WATER-D
13,010
13,010 correct. See attached.
155 16029730
Estrella North
10/19/2016
3.54
Industrial/warehouse
WATER-L
13,010
13,010 correct. See attached.
156 16029867
Estrella North
10/20/2016
3.54
Commercial/Retail
WATER-L
13,010
13,010 correct. See attached.
157 18007957
Estrella South
03/15/2018
3.54
Office
WATER-D
13,010
13,010 correct. See attached.
158 17018318
Estrella South
06/29/2017
3.54
Commercial/Retail
WATER-D
13,010
13,010 correct. See attached.
159 16035861
Estrella South
12/20/2016
3.54
Industrial/warehouse
WATER-L
13,010
13,010 correct. See attached.
160 16020178
Estrella South
07/14/2016
3.54
Industrial/warehouse
WATER-L
13,010
13,010 correct. See attached.
161 18010218
Estrella South
04/05/2018
3.54
Industrial/warehouse
WATER-L
13,010
13,010 correct. See attached.
162 17031096
Laveen East
10/31/2017
3.54
Miniwarehouse
WATER-D
13,010
13,010 correct. See attached.
163 18003762
Laveen West
02/06/2018
3.54
Commercial/Retail
WATER-D
13,010
13,010 correct. See attached.
164 18003762
Laveen West
02/06/2018
3.54
Commercial/Retail
WATER-L
13,010
13,010 correct. See attached.
165 16028544
Northeast
10/06/2016
1
Single Family
WATER-D
5,635
5,635 correct. See attached.
166 17001618
Northeast
01/18/2017
1
Single Family
WATER-D
5,635
5,635 correct. See attached.
167 17002369
Northeast
01/26/2017
1
Single Family
WATER-D
5,635
5,635 correct. See attached.
168 17002369
Northeast
01/26/2017
1
Single Family
WATER-D
5,635
5,635 correct. See attached.
169 17002369
Northeast
01/26/2017
1
Single Family
WATER-D
5,635
5,635 correct. See attached.
170 17002369
Northeast
01/26/2017
1
Single Family
WATER-D
5,635
5,635 correct. See attached.
171 17002369
Northeast
01/26/2017
1
Single Family
WATER-D
5,635
5,635 correct. See attached.
172 17002369
Northeast
01/26/2017
1
Single Family
WATER-D
5,635
5,635 correct. See attached.
173 18015118
Estrella South
05/18/2018
1
Single Family
WATER-D
3,199
3,199 correct. See attached.
174 18018848
Estrella South
06/20/2018
1
Single Family
WATER-D
3,199
3,199 correct. See attached.
175 18014443
Northeast
05/14/2018
132.62
Multifamily
WATER-D
741,032
741,032 correct. See attached.
176 18016476
Northeast
06/01/2018
7.06
Industrial/warehouse
WATER-L
41,997
41,997 correct. See attached.
177 18016475
Northeast
06/01/2018
11.3
Industrial/warehouse
WATER-D
67,096
67,096 correct. See attached.
178 16035523
Northeast
12/16/2016
16.72
Multifamily
WATER-D
93,426
93,426 correct. See attached.
179 16035525
Northeast
12/16/2016
16.72
Multifamily
WATER-D
93,426
93,426 correct. See attached.
180 16035526
Northeast
12/16/2016
16.72
Multifamily
WATER-D
93,426
93,426 correct. See attached.
181 16035527
Northeast
12/16/2016
16.72
Multifamily
WATER-D
93,426
93,426 correct. See attached.
182 16035530
Northeast
12/16/2016
16.72
Multifamily
WATER-D
93,426
93,426 correct. See attached.
183 16035528
Northeast
12/16/2016
17.86
Multifamily
WATER-D
99,795
99,795 correct. See attached.
184 16035529
Northeast
12/16/2016
17.86
Multifamily
WATER-D
99,795
99,795 correct. See attached.
185 16035522
Northeast
12/16/2016
15.96
Multifamily
WATER-D
89,178
89,178 correct. See attached.
186 16035531
Northeast
12/16/2016
15.96
Multifamily
WATER-D
89,178
89,178 correct. See attached.
187 16035524
Northeast
12/16/2016
16.34
Multifamily
WATER-D
91,301
91,301 correct. See attached.
188 18013862
Estrella South
05/08/2018
0.76
Multifamily
[Blank]
2,395
2,395
fee is correct for water. See attached detail from our system. Credit agreement with
Developer
2 CITY OF PHOENIX
APPENDIX B:
WRAF Records Subject to
Additional Review with Response
from the City
Appendix B
WRAF Records Subject to Additional Review with Response from City
Line
No.
Permit Number
Project
Issue Date
Fee Code
Fee
Quantity
Fee
Amount
Fee Amount
Total
City Comment
1
17029244
17-1233
10/12/2017
WRA2 3/4"
1
639
639 $778 is current fee for single family. Fee is correct. 778= 639+139
2
17029244
17-1233
10/12/2017
WRAOFFSF3
1
139
139 $778 is current fee for single family. Fee is correct. 778= 639+139
3
16019386
02-2395
07/07/2016
WRAOFFSF3
1
274
274 contract - Peninsula Horowitz. Fee is correct.
4
16019538
02-2395
07/08/2016
WRAOFFSF3
1
274
274 contract - Peninsula Horowitz. Fee is correct.
5
16020875
02-2395
07/21/2016
WRAOFFSF3
1
274
274 contract - Peninsula Horowitz. Fee is correct.
6
16022346
02-2395
08/04/2016
WRAOFFSF3
1
274
274 contract - Peninsula Horowitz. Fee is correct.
7
16023830
02-2395
08/19/2016
WRAOFFSF3
1
274
274 contract - Peninsula Horowitz. Fee is correct.
8
16023831
02-2395
08/19/2016
WRAOFFSF3
1
274
274 contract - Peninsula Horowitz. Fee is correct.
9
16023833
02-2395
08/19/2016
WRAOFFSF3
1
274
274 contract - Peninsula Horowitz. Fee is correct.
10
16023834
02-2395
08/19/2016
WRAOFFSF3
1
274
274 contract - Peninsula Horowitz. Fee is correct.
11
16023836
02-2395
08/19/2016
WRAOFFSF3
1
274
274 contract - Peninsula Horowitz. Fee is correct.
12
16023837
02-2395
08/19/2016
WRAOFFSF3
1
274
274 contract - Peninsula Horowitz. Fee is correct.
13
16024077
02-2395
08/22/2016
WRAOFFSF3
1
274
274 contract - Peninsula Horowitz. Fee is correct.
14
16024079
02-2395
08/22/2016
WRAOFFSF3
1
274
274 contract - Peninsula Horowitz. Fee is correct.
15
16028969
02-2395
10/11/2016
WRAOFFSF3
1
274
274 contract - Peninsula Horowitz. Fee is correct.
16
16030367
02-2395
10/25/2016
WRAOFFSF3
1
274
274 contract - Peninsula Horowitz. Fee is correct.
17
16030368
02-2395
10/25/2016
WRAOFFSF3
1
274
274 contract - Peninsula Horowitz. Fee is correct.
18
16030370
02-2395
10/25/2016
WRAOFFSF3
1
274
274 contract - Peninsula Horowitz. Fee is correct.
19
16030371
02-2395
10/25/2016
WRAOFFSF3
1
274
274 contract - Peninsula Horowitz. Fee is correct.
20
16032040
02-2395
11/10/2016
WRAOFFSF3
1
274
274 contract - Peninsula Horowitz. Fee is correct.
21
16032341
02-2395
11/15/2016
WRAOFFSF3
1
274
274 contract - Peninsula Horowitz. Fee is correct.
22
16032345
02-2395
11/15/2016
WRAOFFSF3
1
274
274 contract - Peninsula Horowitz. Fee is correct.
23
16032834
02-2395
11/18/2016
WRAOFFSF3
1
274
274 contract - Peninsula Horowitz. Fee is correct.
24
17000556
02-2395
01/06/2017
WRAOFFSF3
1
274
274 contract - Peninsula Horowitz. Fee is correct.
25
17002438
02-2395
01/26/2017
WRAOFFSF3
1
274
274 contract - Peninsula Horowitz. Fee is correct.
26
17003982
02-2395
02/10/2017
WRAOFFSF3
1
274
274 contract - Peninsula Horowitz. Fee is correct.
27
17007383
02-2395
03/16/2017
WRAOFFSF3
1
274
274 contract - Peninsula Horowitz. Fee is correct.
28
16026833
16-7
09/19/2016
WRA2 1.5"
1
788
788
Fee was corrected . $778 is current fee for single family. Fee is correct. See
attached
29
16028544
16-7
10/06/2016
WRA2 1.5"
1
788
788 is current fee for single family.
30
16019104
03-3600
07/05/2016
WRA2 3/4"
1
639
639
Change from 3/4 to 1" single family home no charge. Single family home
WRA is the same for 3/4 &1". Fee was entered and deducted= zero
31
16019482
04-2609
07/07/2016
WRA2 3/4"
1
639
639 Old Fee - Per State Law - Expired 4/5/2017
32
16019594
02-831
07/08/2016
WRA2 3/4"
1
639
639 Correct fee charged $778. See attached.
33
16019956
02-3979
07/12/2016
WRA2 1"
1
1,065
1,065 old fee was corrected to $778. See attached.
34
16020023
99-6028
07/13/2016
WRA2 3/4"
1
639
639 Old Fee Corrected - Charged Correct Fees on PLMB 19011974
35
16020024
99-6028
07/13/2016
WRA2 3/4"
1
639
639 Old Fee Corrected - Charged Correct Fees on PLMB 19011974
36
16020360
04-2609
07/15/2016
WRA2 3/4"
1
639
639 Old Fee - Per State Law - Expired 4/5/2017
37
16020365
04-2609
07/15/2016
WRA2 3/4"
1
639
639 Old Fee - Per State Law - Expired 4/5/2017
38
16020397
93-0000100
07/15/2016
WRA2 3/4"
1
639
639 Charged Old Fee - No Meter Sold. No WRA was paid
39
16020470
04-2609
07/18/2016
WRA2 3/4"
1
639
639 Old Fee - Per State Law - Expired 4/5/2017
40
16020471
04-2609
07/18/2016
WRA2 3/4"
1
639
639 Old Fee - Per State Law - Expired 4/5/2017
41
16020573
14-1921
07/19/2016
WRA2 2"
1
3,400
3,400 old fee
42
16020706
99-40453
07/20/2016
WRA2 3/4"
1
639
639
Old fee. Change from 5/8 to 3/4" single family home no charge. Single family
home WRA is the same for 3/4 &1". Fee was entered and deducted= zero
43
16020901
01-194
07/21/2016
WRA2 3/4"
1
639
639
Change from 5/8 to 3/4" single family home no charge. Single family home
WRA is the same for 3/4 &1". Fee was entered and deducted= zero
44
16021054
04-2609
07/22/2016
WRA2 3/4"
1
639
639 Old Fee - Per State Law - Expired 4/5/2017
45
16021058
04-2609
07/22/2016
WRA2 3/4"
1
639
639 Old Fee - Per State Law - Expired 4/5/2017
46
16021064
04-2609
07/22/2016
WRA2 3/4"
1
639
639 Old Fee - Per State Law - Expired 4/5/2017
47
16021065
04-2609
07/22/2016
WRA2 3/4"
1
639
639 Old Fee - Per State Law - Expired 4/5/2017
48
16021066
04-2609
07/22/2016
WRA2 3/4"
1
639
639 Old Fee - Per State Law - Expired 4/5/2017
49
16021241
04-2609
07/25/2016
WRA2 1"
1
1,065
1,065 Old Fee - Per State Law - Expired 4/5/2017
50
16021243
04-2609
07/25/2016
WRA2 1.5"
1
2,130
2,130 Old Fee - Per State Law - Expired 4/5/2017
51
16021921
04-2609
08/01/2016
WRA2 3/4"
1
639
639 Old Fee - Per State Law - Expired 4/5/2017
52
16021925
04-2609
08/01/2016
WRA2 3/4"
1
639
639 Old Fee - Per State Law - Expired 4/5/2017
53
16021927
04-2609
08/01/2016
WRA2 3/4"
1
639
639 Old Fee - Per State Law - Expired 4/5/2017
54
16021928
04-2609
08/01/2016
WRA2 3/4"
1
639
639 Old Fee - Per State Law - Expired 4/5/2017
55
16021929
04-2609
08/01/2016
WRA2 3/4"
1
639
639 Old Fee - Per State Law - Expired 4/5/2017
56
16021931
04-2609
08/01/2016
WRA2 3/4"
1
639
639 Old Fee - Per State Law - Expired 4/5/2017
57
16021932
04-2609
08/01/2016
WRA2 3/4"
1
639
639 Old Fee - Per State Law - Expired 4/5/2017
58
16022215
04-2609
08/03/2016
WRA2 3/4"
1
639
639 Old Fee - Per State Law - Expired 4/5/2017
59
16022226
93-0003348
08/03/2016
WRA2 3/4"
1
639
639
Change from 3/4 to 1" single family home no charge. Single family home
WRA is the same for 3/4 &1". Fee was entered and deducted= zero
60
16023248
16-782
08/12/2016
WRA2 1"
1
1,065
1,065 old fee
61
16023774
04-2609
08/18/2016
WRA2 3/4"
1
639
639 Old Fee - Per State Law - Expired 4/5/2017
62
16023775
04-2609
08/18/2016
WRA2 3/4"
1
639
639 Old Fee - Per State Law - Expired 4/5/2017
63
16023791
06-1089
08/18/2016
WRA2 MULTI
6
256
1,536 Old Fee - Building # 68
64
16023792
06-1089
08/18/2016
WRA2 MULTI
6
256
1,536 Old Fee - Building # 93
65
16024509
01-21368
08/26/2016
WRA2 3/4"
1
639
639
Change from 5/8 to 3/4" single family home no charge. Single family home
WRA is the same for 3/4 &1". Fee was entered and deducted= zero
66
16024647
04-2609
08/26/2016
WRA2 3/4"
1
639
639 Old Fee - Per State Law - Expired 4/5/2017
67
16024649
04-2609
08/26/2016
WRA2 3/4"
1
639
639 Old Fee - Per State Law - Expired 4/5/2017
68
16025203
16-7
09/01/2016
WRA2 1"
1
1,065
1,065
change from 3/4 to 1" single family home no charge. Single family home WRA
is the same for 3/4 &1". Fee was entered and deducted= zero
69
16025205
16-7
09/01/2016
WRA2 1"
1
1,065
1,065
change from 3/4 to 1" single family home no charge. Single family home WRA
is the same for 3/4 &1". Fee was entered and deducted= zero
70
16025206
16-7
09/01/2016
WRA2 1"
1
1,065
1,065
change from 3/4 to 1" single family home no charge. Single family home WRA
is the same for 3/4 &1". Fee was entered and deducted= zero
71
16025209
16-7
09/01/2016
WRA2 1.5"
1
2,760
2,760 old fee
72
16025388
04-2609
09/06/2016
WRA2 3/4"
1
639
639 Old Fee - Per State Law - Expired 4/5/2017
73
16025389
04-2609
09/06/2016
WRA2 3/4"
1
639
639 Old Fee - Per State Law - Expired 4/5/2017
74
16025390
04-2609
09/06/2016
WRA2 3/4"
1
639
639 Old Fee - Per State Law - Expired 4/5/2017
75
16025396
04-2609
09/06/2016
WRA2 3/4"
1
639
639 Old Fee - Per State Law - Expired 4/5/2017
76
16026150
00-1613
09/12/2016
WRA2 3/4"
1
639
639
Old fee. Change from 5/8 to 3/4" single family home no charge. Single family
home WRA is the same for 3/4 &1". Fee was entered and deducted= zero
77
16026253
05-39
09/13/2016
WRA3 3/4"
1
950
950 Correct fee charged $778. See attached.
78
16026333
94-0002714
09/13/2016
WRA2 1"
1
1,065
1,065 Charged incorrect Old Fee. Correct fee is $778
79
16026520
99-3414
09/15/2016
WRA2 3/4"
1
639
639 Correct fee charged $778. See attached.
80
16026584
04-2609
09/15/2016
WRA2 3/4"
1
639
639 Old Fee - Per State Law - Expired 4/5/2017
81
16026586
04-2609
09/15/2016
WRA2 3/4"
1
639
639 Old Fee - Per State Law - Expired 4/5/2017
82
16026587
04-2609
09/15/2016
WRA2 3/4"
1
639
639 Old Fee - Per State Law - Expired 4/5/2017
83
16026588
04-2609
09/15/2016
WRA2 3/4"
1
639
639 Old Fee - Per State Law - Expired 4/5/2017
84
16026589
04-2609
09/15/2016
WRA2 3/4"
1
639
639 Old Fee - Per State Law - Expired 4/5/2017
85
16026592
04-2609
09/15/2016
WRA2 3/4"
1
639
639 Old Fee - Per State Law - Expired 4/5/2017
86
16026811
15-1960
09/19/2016
WRA2 1"
1
1,065
1,065 old fee. Correct fee should be $778
87
16026878
00-2130
09/19/2016
WRA2 3/4"
1
639
639
Change from 5/8 to 3/4" single family home no charge. Single family home
WRA is the same for 3/4 &1". Fee was entered and deducted= zero
88
16026949
16-852
09/20/2016
WRA2 2"
1
3,400
3,400 old fee
89
16027833
04-2609
09/28/2016
WRA2 3/4"
1
639
639 Old Fee - Per State Law - Expired 4/5/2017
90
16027835
04-2609
09/28/2016
WRA2 3/4"
1
639
639 Old Fee - Per State Law - Expired 4/5/2017
91
16027836
04-2609
09/28/2016
WRA2 3/4"
1
639
639 Old Fee - Per State Law - Expired 4/5/2017
92
16027837
04-2609
09/28/2016
WRA2 3/4"
1
639
639 Old Fee - Per State Law - Expired 4/5/2017
93
16027844
14-416
09/29/2016
WRA2 1.5"
1
2,130
2,130 Charged Old Fee - On Project (Refund)
94
16029302
93-0000616
10/14/2016
WRA2 3/4"
1
639
639 On - Project - No Fee (Refund)
95
16029428
04-732
10/17/2016
WRA2 2"
1
3,400
3,400 Charged Old Fee. Correct fee should been $8,788 & $1,649
96
16029663
04-2609
10/18/2016
WRA2 3/4"
1
639
639 Old Fee - Per State Law - Expired 4/5/2017
97
16029664
04-2609
10/18/2016
WRA2 3/4"
1
639
639 Old Fee - Per State Law - Expired 4/5/2017
98
16030321
16-930
10/25/2016
WRA3 1"
1
1,583
1,583 Correct fee charged $778. See attached.
99
16030624
01-22417
10/27/2016
WRA2 3/4"
1
639
639 no fee should be charged.
100
16030794
04-2609
10/28/2016
WRA2 3/4"
1
639
639 Old Fee - Per State Law - Expired 4/5/2017
101
16031142
93-0000153
11/02/2016
WRA2 3/4"
1
639
639 old fee. Correct fee should be $778
102
16031266
00-4684
11/03/2016
WRA2 3/4"
1
639
639 been $778 and a negative $778.
103
16031359
01-22417
11/04/2016
WRA2 3/4"
1
639
639 no fee should be charged.
104
16032331
06-1089
11/15/2016
WRA2 MULTI
7
256
1,792 Old Fee - Building # 54
105
16032332
06-1089
11/15/2016
WRA2 MULTI
7
256
1,792 Old Fee - Building # 56
106
16032333
06-1089
11/15/2016
WRA2 MULTI
7
256
1,792 Old Fee - Building # 57
107
16032334
06-1089
11/15/2016
WRA2 MULTI
7
256
1,792 Old Fee - Building # 58
108
16032335
06-1089
11/15/2016
WRA2 MULTI
7
256
1,792 Old Fee - Building # 59
109
16032336
06-1089
11/15/2016
WRA2 MULTI
7
256
1,792 Old Fee - Building # 60
110
16033150
00-4891
11/23/2016
WRA2 1"
1
1,065
1,065 old incorrect fee. Correct fee should be $778
111
16033435
06-5457
11/29/2016
WRA2 1.5"
1
2,130
2,130 old fee. Correct fee should be $5,491
112
16034600
04-2609
12/09/2016
WRA2 3/4"
1
639
639 Old Fee - Per State Law - Expired 4/5/2017
113
16035874
04-2609
12/21/2016
WRA2 3/4"
1
639
639 Old Fee - Per State Law - Expired 4/5/2017
114
16035875
04-2609
12/21/2016
WRA2 3/4"
1
639
639 Old Fee - Per State Law - Expired 4/5/2017
115
16035877
04-2609
12/21/2016
WRA2 3/4"
1
639
639 Old Fee - Per State Law - Expired 4/5/2017
116
16036356
13-3048
12/27/2016
WRA2 1"
1
1,065
1,065
Change from 3/4 to 1" single family home no charge. Single family home
WRA is the same for 3/4 &1". Fee was entered and deducted= zero
117
17000727
16-1674
01/10/2017
WRA2 1"
1
1,065
1,065 Old Fee's Corrected to $2754. See attached. The 1.5" was cancelled
118
17000727
16-1674
01/10/2017
WRA2 1.5"
1
2,130
2,130 Old Fee's Corrected to $2754. See attached. The 1.5" was cancelled
119
17001143
04-2609
01/13/2017
WRA2 3/4"
1
639
639 Old Fee - Per State Law - Expired 4/5/2017
120
17001315
00-1879
01/17/2017
WRA2 1"
1
1,065
1,065 old incorrect fee. Correct fee should be $778
121
17001782
04-2609
01/20/2017
WRA2 3/4"
1
639
639 Old Fee - Per State Law - Expired 4/5/2017
122
17001783
04-2609
01/20/2017
WRA2 3/4"
1
639
639 Old Fee - Per State Law - Expired 4/5/2017
123
17001784
04-2609
01/20/2017
WRA2 3/4"
1
639
639 Old Fee - Per State Law - Expired 4/5/2017
124
17002023
07-40
01/24/2017
WRA3 4"COM
1
15,825
15,825 old fee
125
17002400
01-20488
01/26/2017
WRA2 1"
1
1,065
1,065 old incorrect fee. Correct fee should be $778
126
17002482
04-2609
01/27/2017
WRA2 3/4"
1
639
639 Old Fee - Per State Law - Expired 4/5/2017
127
17002483
04-2609
01/27/2017
WRA2 3/4"
1
639
639 Old Fee - Per State Law - Expired 4/5/2017
128
17002921
02-1388
02/01/2017
WRA2 3/4"
1
639
639 old fee was corrected to $778. See attached.
129
17004292
00-2285
02/15/2017
WRA2 1"
1
1,065
1,065 Charged old fee for commercial. Correct fee for single family is $778
130
17004636
99-5098
02/17/2017
WRA2 3/4"
1
639
639 old incorrect fee. Correct fee should be $778
131
17004909
04-2609
02/22/2017
WRA2 3/4"
1
639
639 Old Fee - Per State Law - Expired 4/5/2017
132
17005512
06-1089
02/28/2017
WRA2 MULTI
7
256
1,792 Old Fee - Building # 95
133
17005513
06-1089
02/28/2017
WRA2 MULTI
7
256
1,792 Old Fee - Building # 96
134
17005514
06-1089
02/28/2017
WRA2 MULTI
3
256
768 Old Fee - Building # 61
135
17005515
06-1089
02/28/2017
WRA2 MULTI
3
256
768 Old Fee - Building # 63
136
17005516
06-1089
02/28/2017
WRA2 MULTI
3
256
768 Old Fee - Building # 65
137
17006799
99-40719
03/10/2017
WRA2 3/4"
1
639
639 Charged Old Fee. Correct fee should been $778
138
17006880
10-3733
03/13/2017
WRA2 3/4"
1
639
639 Old Fee was Corrected. Customer paid $778. See attached
139
17008006
00-8068
03/22/2017
WRA2 1"
1
1,065
1,065
change from 5/8 to 1" single family home no charge. Single family home WRA
is the same for 3/4 &1". Fee was entered and deducted= zero
140
17008589
06-1185
03/28/2017
WRA2 1"
1
1,065
1,065 old fee. Correct fee should be $2,754
141
17008887
04-2609
03/30/2017
WRA2 3/4"
1
639
639 Old Fee - Per State Law - Expired 4/5/2017
142
17008888
04-2609
03/30/2017
WRA2 3/4"
1
639
639 Old Fee - Per State Law - Expired 4/5/2017
143
17008889
04-2609
03/30/2017
WRA2 3/4"
1
639
639 Old Fee - Per State Law - Expired 4/5/2017
144
17010425
17-20
04/13/2017
WRA3 1"
1
1,583
1,583 old fee
145
17010537
99-39767
04/14/2017
WRA2 3/4"
1
639
639 been $778 and a negative $778.
146
17011041
16-1318
04/20/2017
WRA2 1"
2
1,065
2,130 old fee
147
17011741
04-2630
04/27/2017
WRA2 1"
1
1,065
1,065 old fee. Correct fee should be $778
148
17013231
11-3168
05/11/2017
WRA2 1"
1
1,065
1,065 old fee
149
17013231
11-3168
05/11/2017
WRA2 1.5"
1
2,130
2,130 old fee
150
17013231
11-3168
05/11/2017
WRA2 3/4"
1
639
639 old fee
151
17015414
16-2668
06/02/2017
WRA2 2"
3
3,400
10,200 old incorrect fee. Correct fee should be $8,788x2 and $5,491
152
17015561
00-2218
06/05/2017
WRA2 1"
1
1,065
1,065 Correct fee charged $778. See attached.
153
17015741
02-3543
06/06/2017
WRA2 3/4"
1
639
639 Charged Old Fee. On project. No fee should have been charged.
154
17019109
16-2462
07/10/2017
WRA3 3/4"
1
950
950 Charged Old Fee. The correct fee should been $1,649 for commercial.
155
17019278
16-2964
07/11/2017
WRA2 2"
1
3,400
3,400 old fee
156
17019389
15-937
07/12/2017
WRA2 1"
1
1,065
1,065 Old Fee - WRA was Refunded due to existing meter on the site.
157
17019589
00-2991
07/13/2017
WRA2 1"
1
1,065
1,065
Change from 5/8 to 1" single family home no charge. Single family home
WRA is the same for 5/8 &1". Fee was entered and deducted= zero
158
17020695
99-40675
07/25/2017
WRA2 3/4"
1
639
639 Charged Old Fee. The correct fee should been $778 for single family home.
159
17026552
17-1882
09/19/2017
WRA2 1.5"
1
2,130
2,130 old fee
160
17027658
98-13513
09/28/2017
WRA3 3/4"
1
950
950 old incorrect fee. Correct fee should be $778
161
17029069
93-0001777
10/11/2017
WRA2 1"
1
1,065
1,065 Old Fee - Meter not Sold on this permit
162
17033048
94-0001578
11/20/2017
WRA2 1"
1
1,065
1,065 Old Fee - Refund - Existing Water Meter - RSME 05042689
163
17034640
15-2702
12/07/2017
WRAOFF34C
1
389
389 Adjusted WRA (on Project 95% & Off Project 5%)
164
17005443
15-2505
02/28/2017
WRAOFF15C
1
1,647
1,647
this lot is part on project and part off project, so the rate was calculated
accordingly.
165
17011962
99-34499
04/28/2017
WRAOFFSF3
1
250
250
this lot is part on project and part off project, so the rate was calculated
accordingly.
APPENDIX C:
LUA Audit Tables by Service
Area
Appendix C
LUA Audit Tables by Service Area
Single Family
Fire Protection
Police
Libraries
Parks
Service Area
Audit Period IFP Forecast
Service Area
Audit Period
IFP
Forecast
Service Area
Audit
Period
IFP
Forecast
Service Area
Audit
Period
IFP
Forecast
Ahwatukee
114
234
Ahwatukee
114
234
Ahwatukee
113
234
Ahwatukee
114
234
Deer Valley
47
40
Deer Valley
47
40
Deer Valley
45
40
Deer Valley
47
40
Estrella North
27
145
Estrella North
27
145
Estrella North
27
145
Estrella North
27
145
Estrella South
452
1,758
Estrella South
452
1,758
Estrella South
452
1,758
Estrella South
452
1,758
Laveen East
194
843
Laveen East
194
843
Laveen East
194
843
Laveen East
194
843
Laveen West
753
2,530
Laveen West
753
2,530
Laveen West
753
2,530
Laveen West
753
2,530
Northeast
670
3,164
Northeast
670
3,164
Northeast
670
3,164
Northeast
670
3,164
Northwest
535
2,072
Northwest
535
2,072
Northwest
533
2,072
Northwest
535
2,072
Total
2,792
10,786
Total
2,792
10,786
Total
2,787
10,786
Total
2,792
10,786
Multi-family
Fire Protection
Police
Libraries
Parks
Service Area
Audit Period IFP Forecast
Service Area
Audit Period
IFP
Forecast
Service Area
Audit
Period
IFP
Forecast
Service Area
Audit
Period
IFP
Forecast
Ahwatukee
26
90
Ahwatukee
26
90
Ahwatukee
0
90
Ahwatukee
26
90
Deer Valley
0
0
Deer Valley
0
0
Deer Valley
0
0
Deer Valley
0
0
Estrella North
0
91
Estrella North
0
91
Estrella North
0
91
Estrella North
0
91
Estrella South
100
24
Estrella South
100
24
Estrella South
100
24
Estrella South
100
24
Laveen East
0
7
Laveen East
0
7
Laveen East
0
7
Laveen East
0
7
Laveen West
0
90
Laveen West
0
90
Laveen West
0
90
Laveen West
0
90
Northeast
655
618
Northeast
655
618
Northeast
655
618
Northeast
655
618
Northwest
479
460
Northwest
479
460
Northwest
0
460
Northwest
479
460
Total
1,260
1,380
Total
1,260
1,380
Total
755
1,380
Total
1,260
1,380
Commercial
Fire Protection
Police
Libraries
Parks
Service Area
Audit Period IFP Forecast
Service Area
Audit Period
IFP
Forecast
Service Area
Audit
Period
IFP
Forecast
Service Area
Audit
Period
IFP
Forecast
Ahwatukee
9
21
Ahwatukee
9
21
Ahwatukee
0
1
Ahwatukee
1
1
Deer Valley
0
0
Deer Valley
0
0
Deer Valley
0
0
Deer Valley
0
0
Estrella North
6
0
Estrella North
6
0
Estrella North
0
0
Estrella North
0
0
Estrella South
8
98
Estrella South
8
98
Estrella South
1
6
Estrella South
1
6
Laveen East
6
51
Laveen East
6
51
Laveen East
0
3
Laveen East
0
3
Laveen West
16
63
Laveen West
16
63
Laveen West
1
4
Laveen West
1
4
Northeast
31
372
Northeast
31
372
Northeast
2
24
Northeast
2
24
Northwest
64
106
Northwest
64
106
Northwest
0
7
Northwest
4
7
Total
140
711
Total
140
711
Total
4
45
Total
9
45
Appendix C
LUA Audit Tables by Service Area
Single Family
Major Arterials
Water
Wastewater
Service Area
Audit
Period
IFP
Forecast
Service Area
Audit
Period
IFP
Forecast
Service Area
Audit
Period
IFP
Forecast
Ahwatukee
Ahwatukee
116
1,102
Ahwatukee
114
234
Deer Valley
47
40
Deer Valley
62
1,759
Deer Valley
46
40
Estrella North
27
145
Estrella North
27
1,102
Estrella North
27
145
Estrella South
452
1,758
Estrella South
465
1,102
Estrella South
452
1,758
Laveen East
194
843
Laveen East
200
1,102
Laveen East
191
843
Laveen West
753
2,530
Laveen West
787
1,102
Laveen West
755
2,530
Northeast
670
3,164
Northeast
713
1,759
Northeast
669
5,236
Northwest
535
2,072
Northwest
570
1,759
Northwest
533
0
Total
2,678
10,552
Total
2,939
10,787
Total
2,787
10,786
Multi-family
Major Arterials
Water
Wastewater
Service Area
Audit
Period
IFP
Forecast
Service Area
Audit
Period
IFP
Forecast
Service Area
Audit
Period
IFP
Forecast
Ahwatukee
Ahwatukee
15
48
Ahwatukee
20
68
Deer Valley
0
0
Deer Valley
0
288
Deer Valley
0
0
Estrella North
0
98
Estrella North
0
48
Estrella North
0
69
Estrella South
108
25
Estrella South
93
48
Estrella South
75
18
Laveen East
0
7
Laveen East
0
48
Laveen East
0
5
Laveen West
0
97
Laveen West
7
48
Laveen West
0
68
Northeast
705
666
Northeast
552
288
Northeast
664
813
Northwest
516
496
Northwest
298
288
Northwest
361
0
Total
1,329
1,389
Total
966
1,104
Total
1,121
1,041
Commercial
Major Arterials
Water
Wastewater
Service Area
Audit
Period
IFP
Forecast
Service Area
Audit
Period
IFP
Forecast
Service Area
Audit
Period
IFP
Forecast
Ahwatukee
Ahwatukee
29
26
Ahwatukee
8
11
Deer Valley
0
0
Deer Valley
0
88
Deer Valley
0
0
Estrella North
11
0
Estrella North
31
26
Estrella North
22
0
Estrella South
14
173
Estrella South
6
26
Estrella South
6
50
Laveen East
11
90
Laveen East
20
26
Laveen East
7
26
Laveen West
27
111
Laveen West
45
26
Laveen West
23
32
Northeast
54
653
Northeast
96
88
Northeast
19
245
Northwest
113
187
Northwest
113
88
Northwest
53
0
Total
230
1,214
Total
341
394
Total
138
364
Appendix C
LUA Audit Tables by Service Area
Institutional
Fire Protection
Police
Libraries
Parks
Service Area
Audit Period IFP Forecast
Service Area
Audit Period
IFP
Forecast
Service Area
Audit
Period
IFP
Forecast
Service Area
Audit
Period
IFP
Forecast
Ahwatukee
33
8
Ahwatukee
33
8
Ahwatukee
0
1
Ahwatukee
2
1
Deer Valley
0
0
Deer Valley
0
0
Deer Valley
0
0
Deer Valley
0
0
Estrella North
0
0
Estrella North
0
0
Estrella North
0
0
Estrella North
0
0
Estrella South
0
0
Estrella South
0
0
Estrella South
0
0
Estrella South
0
0
Laveen East
0
0
Laveen East
0
0
Laveen East
0
0
Laveen East
0
0
Laveen West
0
229
Laveen West
0
229
Laveen West
0
17
Laveen West
0
17
Northeast
63
137
Northeast
63
137
Northeast
5
10
Northeast
5
10
Northwest
71
0
Northwest
71
0
Northwest
0
0
Northwest
5
0
Total
167
374
Total
167
374
Total
5
28
Total
12
28
Office
Fire Protection
Police
Libraries
Parks
Service Area
Audit Period IFP Forecast
Service Area
Audit Period
IFP
Forecast
Service Area
Audit
Period
IFP
Forecast
Service Area
Audit
Period
IFP
Forecast
Ahwatukee
0
32
Ahwatukee
0
32
Ahwatukee
0
3
Ahwatukee
0
3
Deer Valley
0
0
Deer Valley
0
0
Deer Valley
0
0
Deer Valley
0
0
Estrella North
0
0
Estrella North
0
0
Estrella North
0
0
Estrella North
0
0
Estrella South
0
32
Estrella South
0
32
Estrella South
0
3
Estrella South
0
3
Laveen East
0
0
Laveen East
0
0
Laveen East
0
0
Laveen East
0
0
Laveen West
0
1
Laveen West
0
1
Laveen West
0
0
Laveen West
0
0
Northeast
0
161
Northeast
0
161
Northeast
0
16
Northeast
0
16
Northwest
0
97
Northwest
0
97
Northwest
0
10
Northwest
0
10
Total
0
323
Total
0
323
Total
0
32
Total
0
32
Industrial
Fire Protection
Police
Libraries
Parks
Service Area
Audit Period IFP Forecast
Service Area
Audit Period
IFP
Forecast
Service Area
Audit
Period
IFP
Forecast
Service Area
Audit
Period
IFP
Forecast
Ahwatukee
0
0
Ahwatukee
0
0
Ahwatukee
0
0
Ahwatukee
0
0
Deer Valley
0
0
Deer Valley
0
0
Deer Valley
0
0
Deer Valley
0
0
Estrella North
816
238
Estrella North
816
238
Estrella North
61
17
Estrella North
58
17
Estrella South
305
269
Estrella South
305
269
Estrella South
22
19
Estrella South
22
19
Laveen East
0
0
Laveen East
0
0
Laveen East
0
0
Laveen East
0
0
Laveen West
0
0
Laveen West
0
0
Laveen West
0
0
Laveen West
0
0
Northeast
0
42
Northeast
0
42
Northeast
0
3
Northeast
0
3
Northwest
0
42
Northwest
0
42
Northwest
0
3
Northwest
0
3
Total
1,121
591
Total
1,121
591
Total
83
42
Total
80
42
Appendix C
LUA Audit Tables by Service Area
Institutional
Major Arterials
Water
Wastewater
Service Area
Audit
Period
IFP
Forecast
Service Area
Audit
Period
IFP
Forecast
Service Area
Audit
Period
IFP
Forecast
Ahwatukee
Ahwatukee
23
15
Ahwatukee
12
2
Deer Valley
0
0
Deer Valley
0
15
Deer Valley
0
0
Estrella North
0
0
Estrella North
0
15
Estrella North
0
0
Estrella South
0
0
Estrella South
0
15
Estrella South
0
0
Laveen East
0
0
Laveen East
0
15
Laveen East
0
0
Laveen West
0
202
Laveen West
0
15
Laveen West
0
73
Northeast
56
122
Northeast
23
15
Northeast
24
44
Northwest
63
0
Northwest
31
15
Northwest
19
0
Total
118
324
Total
76
120
Total
55
119
Office
Major Arterials
Water
Wastewater
Service Area
Audit
Period
IFP
Forecast
Service Area
Audit
Period
IFP
Forecast
Service Area
Audit
Period
IFP
Forecast
Ahwatukee
Ahwatukee
0
5
Ahwatukee
0
11
Deer Valley
0
0
Deer Valley
0
34
Deer Valley
0
0
Estrella North
0
0
Estrella North
0
5
Estrella North
0
0
Estrella South
0
28
Estrella South
4
5
Estrella South
4
11
Laveen East
0
0
Laveen East
0
5
Laveen East
0
0
Laveen West
0
1
Laveen West
0
5
Laveen West
0
0
Northeast
0
143
Northeast
0
34
Northeast
0
91
Northwest
0
86
Northwest
4
34
Northwest
0
0
Total
0
258
Total
7
127
Total
4
113
Industrial
Major Arterials
Water
Wastewater
Service Area
Audit
Period
IFP
Forecast
Service Area
Audit
Period
IFP
Forecast
Service Area
Audit
Period
IFP
Forecast
Ahwatukee
Ahwatukee
0
80
Ahwatukee
0
0
Deer Valley
0
0
Deer Valley
0
22
Deer Valley
0
0
Estrella North
1,283
374
Estrella North
146
80
Estrella North
88
187
Estrella South
480
423
Estrella South
72
80
Estrella South
50
211
Laveen East
0
0
Laveen East
0
80
Laveen East
0
0
Laveen West
0
0
Laveen West
0
80
Laveen West
0
0
Northeast
0
66
Northeast
18
22
Northeast
12
66
Northwest
0
66
Northwest
0
22
Northwest
0
0
Total
1,762
929
Total
236
466
Total
150
464
Appendix C
LUA Audit Tables by Service Area
Storm Drainage
All Classes
Service Area
Audit Period IFP Forecast
Ahwatukee
Deer Valley
Estrella North
757
2,709
Estrella South
768
2,709
Laveen East
197
3,159
Laveen West
768
3,159
Northeast
Northwest
Total
2,491
11,736