Incentive zoning allows developers to gain extra floor area1 (measured in gross square feet) beyond the allowable base in exchange for providing public benefits, such as affordable housing or open space. City Councilmember Mike O’Brien asked us to report on development projects that participated in Seattle’s Incentive Zoning program in which developers committed to providing an affordable housing contribution between 2006 and 2015. Developers make affordable housing contributions by providing on-site or off-site designated affordable housing units, referred to as the performance option, or by paying the City an in-lieu of performance fee, referred to as the payment option. Councilmember O’Brien also requested that we verify whether the City was applying the City’s Land Use Code2 as required for these projects, including determining when developer commitments were fulfilled. We respond to the Councilmember’s specific requests and highlight other significant findings in Section II. Section III provides background information, and Section IV provides details on the findings and recommendations, which we categorized into five areas: 1) Program Management Framework, 2) Internal Controls, 3) Oversight, Reporting, and Transparency, 4) Customer Service, and 5) Program Fees. Information about the audit’s scope and methodology is in Section V. We include a list of recommendations and additional information about the Incentive Zoning for affordable housing projects in the appendices.