Effective July 1, 2026, each department, agency or official of a county who assesses and collects a fee related to development in excess of two hundred fifty dollars ($250) must maintain documentation describing the justification and cost basis for such fee. Such documentation is also required upon the adoption of a new fee or for a change in the amount of an existing fee that is related to development and in excess of two hundred fifty dollars ($250). The fee documentation must be maintained and kept on file by the department, agency or official. The documentation is a public record and subject to an annual audit by the comptroller.