Pinal County Excise Tax

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.