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The Pinal County transportation excise tax provides funding
to assist in the construction, reconstruction, and maintenance of county, city,
and town roads; streets; and bridges. This audit found that the County and the
cities and towns that receive excise tax revenue have used the tax to help solve
transportation problems. However, to make better use of the revenue, the City of
Coolidge and Town of Mammoth need to improve their transportation planning
processes. Finally, the audit identified some small, inappropriate expenditures
of tax monies by three cities and towns—the city of Apache Junction, and Towns
of Mammoth and Superior. These cities and towns need to take action on these
matters, while all ten incorporated cities and towns that receive excise tax
monies should develop written policies and procedures to ensure that these
monies are only used for authorized purposes.
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