Audit finds documentation gaps in Walton County planning fees; staff concurs and promises fixes

An independent performance audit of Walton County’s Planning Department identified several areas that need improvement and recommended fixes the county’s planning leadership has agreed to pursue.

MGT’s audit, covering Oct. 1, 2023 through Aug. 31, 2025, examined five fee categories and reviewed sample files and supporting documentation. The consultant found the following principal issues:

• Mobility fees: Of 954 assessed mobility fees reviewed, 26 files lacked sufficient supporting documentation for square footage or room counts and 457 (about 48%) varied from the audit firm's recalculation by more than $5. MGT estimated aggregate undercharges of roughly $72,000 and recommended standardized calculation support and recordkeeping.

• Sidewalk buyouts: Calculations were generally accurate, but required supporting documentation was often missing—particularly evidence that bicycle/pedestrian facilities were absent within the one‑quarter‑mile threshold or that buyouts covered only the required side of the roadway. County staff have already created a sidewalk buyout checklist to address this.

• Recreation fees: MGT found one instance (of 45) where staff used a hybrid approach (part land set‑aside and part payment) contrary to a land‑development code interpretation; the county attorney issued a formal interpretation after the audit.

• Internal controls and Intergov/ENRGOV: The audit flagged weak role‑based access controls and limited reporting tools built into the county’s contracted system, constraining supervisors’ ability to monitor projects and fee calculations. MGT recommended role profile documentation, periodic access reviews and new reporting to support supervisory oversight.

County staff and the planning director acknowledged the findings during the presentation and described steps already underway, including a formal recreation‑fee interpretation, a sidewalk buyout checklist and work with Intergov administrators to tighten role definitions and reporting.

Planning director Stephen (first name given in the record) said mobility‑fee collection is currently suspended following state action (Senate Bill 180); the county has begun refunding collected mobility fees and asked MGT to identify process weaknesses that should be fixed if a future transportation impact mechanism is revisited.

MGT principal Lisa Norman told commissioners that documentation—rather than substantive policy choices—was the principal weakness: “When source data is incomplete or calculation practices are not standardized, applicants may be overcharged or undercharged and confidence in the defensibility of the fee program is weakened,” she said.

What the county will do next: Planning staff told commissioners they were working with Intergov/ENRGOV administrators and the county’s information‑system contractors to document role profiles and deliver supervisor reports. The board directed staff to continue implementing corrective measures; staff said they would report back as tasks are completed.

Why it matters: Accurate fee calculations and reliable records affect applicants’ costs, transparency and the county’s ability to defend fee collections. The auditor recommended concrete, documentable steps; county management formally concurred with all findings.