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A Road Fund has been legally established under the National Roads Authority Act. It is a special purpose off-budget fund for financing maintenance and rehabilitation of those national roads for which full upkeep responsibility has been transferred to the NRA from DOW by Gazette notice. Upkeep includes road and road corridor maintenance, bridge and other structural maintenance and all road furniture, traffic facilities and road safety services. Eventual reconstruction and upgrading of roads under NRA responsibility will also be funded from the NRA Road Fund.

The Road Fund will receive revenues from nationally levied road user charges and other sources, and NRA will distribute these funds against programmes for road maintenance and rehabilitation based on road asset management information. The NRA will work with Government to extend the present allocation by Treasury of part of the excise duty on diesel fuel to the Road Fund to a fully-fledged Road Fund obtaining revenue directly from a charge on diesel and petrol, from an annual charge on motor vehicles and heavy vehicle charge at the time of relicensing, and from such other sources as may be considered practical and appropriate.

NRA and DOW will manage the rate of transfer of roads to NRA responsibility such that the Road Fund revenues are sufficient to fully fund the costs of sustaining the NRA network in the long term.

NRA will continue to develop the necessary technical and financial expertise to assess needs of their core road network, to ensure efficient and effective use of monies from the Road Fund, and to evaluate the performance of completed work. The records of meetings, processes and decisions of the NRA will be publicly disseminated. External oversight of the NRA will be maintained by the Auditor General and by the responsible Minister with monitoring assistance from the DOT.

NRA will annually provide a Statement of Intent for the works that it intends to implement and a Statement of Performance after the year end, reporting the achievement of targets and monitoring the cost effectiveness of the services purchased.