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YELLOW SHEET Office of the State Auditor of Missouri |
September 6, 2001
Report No. 2001-82
The following conditions were reported related to an audit conducted by our office of the Missouri Department of Transportation, Condition of Missouri�s Highway Infrastructure and Related Expenditures.
Missouri�s roads and bridges are deteriorating and generally are in worse condition than those in neighboring states, partly because Missouri is responsible for a larger highway system than neighboring states with the sixth largest in the nation. This, coupled with the relatively low motor fuel tax rates, has resulted in Missouri receiving less revenues for highway purposes and expending less money (on a per mile basis) than its neighbors.
The Missouri Department of Transportation (MoDOT) is responsible for approximately 26 percent of all roads in the state; however, about 70 percent of vehicle travel in the state is on these roads. In 1999, according to federal highway statistics, capital outlay and maintenance accounted for about 62 and 21 percent, respectively, of total department expenditures.
On a nationwide basis, Missouri ranks near the bottom in revenue per mile. In 1999, all neighboring states except Arkansas received more funds for highway purposes than Missouri, and Missouri was well below the national average of $110,255 per mile. Some neighboring states had sources of highway revenue not being received by Missouri, including toll fees and bond proceeds.
Motor fuel tax receipts represented approximately 40 percent of Missouri�s total highway revenue. Missouri�s motor fuel tax of 17 cents per gallon for both gasoline and diesel is lower than most neighboring states. Considering the relatively low level of revenue available to the MoDOT to allocate to the highway system, Missouri�s resources to maintain and improve the state�s road system are limited. To address this situation, it was recommended that MoDOT work with the legislature to explore the possibilities of increasing the revenues available for highway purposes.
In addition, we concluded that MoDOT may not be applying a sufficient percentage of its revenues in preserving and maintaining the state�s existing infrastructure system. The MoDOT has allocated a smaller percentage of funds to preservation activities than several of its neighboring states, even considering an increase in these activities in 1999. In addition, the department�s accounting system does not adequately identify detailed cost information regarding its preservation and maintenance activities and the department has not established a system of performance goals and measures related to these activities.
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