Pinal County Transportation Excise Tax

In 1986 and again in 2005, Pinal County residents enacted a half-cent transportation excise tax to provide additional funding for the construction, reconstruction, maintenance, repair, and roadside development of county, city, and town roads, streets, and bridges. This audit found that during part or all of fiscal years 2006 through 2010, the Towns of Kearny, Mammoth, and Superior had loaned excise tax money for other purposes, such as to cover cash deficits in other funds. Towns with loan balances should repay the money. In addition, the Towns of Mammoth and Superior, and the City of Maricopa should establish written policies and procedures on the appropriate uses of excise tax monies, and they, as well as the Town of Kearny, should train staff on their policies and procedures. Finally, the County and most cities and towns that receive excise tax revenue can demonstrate the excise tax's impact, but the Town of Superior can improve documentation of the excise tax impact, and the Town of Mammoth can improve its excise tax project-planning procedures.