African Road Funds: What Works and Why?
Toolkits
SSATP Working Paper
February 28, 1995
Road Asset Management
http://www.ssatp.org/sites/ssatp/files/publications/SSATP-WorkingPapers/SSATPWP…
Anne Balcerac de Richecour, Ian G. Heggie
SSATP, The World Bank
SSATP Working Paper No. 14
This paper reviews experience with the operation of selected African road funds. Although most African road funds suffer from systematic problems, this review identifies examples of best practice and provides guidance on how to design a road fund that works. The paper has mainly been written for a technical audience and is directed toward officials in developing countries, Bank Task Managers, and officials in other development agencies working to improve the operation of road funds. It is also written for consultants involved in setting up new road funds, or restructuring existing ones. The road funds reviewed in the paper here mainly set up with the objective of providing a stable flow of funds to support operation and maintenance of roads. Some of them were set up to also finance transport studies, road safety programs, road rehabilitation, and new investment. The road funds selected for review are special accounts, held either at a Central Bank or at a commercial bank, and derive most of their revenues from road user charges. The revenues paid into these special accounts are usually (but not always) collected under the government's tax setting powers and may consist of a fuel levy, road user charges and an earmarked portion of other taxes and service fees.
Road Funds
Developing countries
Road safety measures
road rehabilitation
Budget
Revenues
Road tariffs
Accounting systems
Audit engagements
Disbursements
Road Maintenance
Salaries
expenditures
financing mechanisms
Exemptions
Urban road construction
rural roads
Financial accountability
Auditing functionAccounting
bridge
commercialization
core road network
debt
debt service
district roads
driving
driving license
evasion
excise taxes
feeder roads
Financial Accounting
financial management
Financial management systems
Financing of Roads
framework
fuel
fuel levies
fuel levy
fuel tax
fuel taxes
government spending
heavy truck
heavy vehicles
Highway
Highways
Inflation
inland waterways
light truck
main roads
Management
network
operation and maintenance
periodic maintenance
police
private sector
provisions
public sector
public utilities
range
reference
REVENUE COLLECTION
river
RMI
road agencies
Road Authorities
Road Boards
Road Financing
Road Fund
Road Funds
Road Maintenance
Road Maintenance Initiative
ROAD NETWORK
road networks
road pavement
road rehabilitation
road safety
Road Safety Board
road sector reform
road use
Road User
Road User Charges
Road Users
routes
routine maintenance
rural roads
sales taxes
tax revenues
Tolls
Transport
Truck
trucks
urban roads
vehicle inspection
vehicle license fees
Vehicles
warehouse
