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.

The 2009 Navajo Nation Long Range Transportation Plan is a twenty-year comprehensive plan developed and updated by the Navajo Division of Transportation in a five-year cycle. The plan identifies the Nation’s multi-modal transportation needs over the next 20 years and develops strategies to meet them. The plan provides long range planning policies and implementation strategies for the Navajo Indian Reservation Roads Program improvements. It is based on a comprehensive analysis of all pertinent factors and issues affecting the Navajo Nation’s existing and future transportation needs.