The result of an application to the Arizona Department of Transportation Planning Assistance for Rural Areas (PARA) Program to conduct a multimodal transportation study to address transportation issues in the community. The purpose of the study is to identify the most critical multimodal transportation infrastructure and service needs within the Picture Rocks study area and recommend a program of short-range (0-5 years), mid-range (6-10 years), and long-range (11-20 years) improvements.

Transportation excise tax money is statutorily restricted to street and highway purposes or transportation projects. Gila County demonstrated that it spent excise tax monies during calendar years 2009 through 2013 to address traffic safety and congestion issues and deteriorating road conditions. Also, in January 2014, the County completed the Gila County Transportation Study, which identified the most critical future transportation infrastructure needs and recommended projects to address those needs. We also determined that the County spent its excise tax monies solely for street and highway purposes or transportation projects as required by Arizona Revised Statutes §28-6392(B), and implemented all but one of our prior audit recommendations.