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Road Funds

 The funds which is allocated to maintain the road network in a stable long-term
condition

 Why?
▬ Inadequate level of funding for road maintenance
▬ Uncertain future revenues making maintenance planning difficult
▬ Inadequate maintenance funding resulting in higher reconstruction
costs

 Basic requirements
 Source of the revenues
 Institutional structure and capacity to manage the fund
 Technical and financial audit process
 Knowledge of maintenance needs
 The usage of the funds
 Transparent contracting procedures

Alternatives for the source of the fund


1. allocating additional revenues from the government’s consolidated budget

2. putting roads on a fee-for-service basis


 charging road users directly by putting roads on a fee-for-service basis,
then depositing the proceeds into an off-budget account.
example:
- the vehicle excise duty system (UK, Ireland, Germany,
Norway, Australia, US, Canada)
- the congestion pricing system (London, Stockholm, Singapore,
Milan)
- the road pricing system such as:
in Germany and Austria (charging trucks, depending on its emission levels
and number of axles)
in Norway (charging traffic entering the town at certain hours)

3. raised the revenues from private sectors

Dana Preservasi
 dana yang khusus digunakan untuk kegiatan pemeliharaan, rehabilitasi, dan
rekonstruksi jalan secara berkelanjutan sesuai dengan standard yang telah ditetapkan

Alternative untuk berbagai macam sumber dana preservasi bisa dilihat dari contoh
negara-negara yang sudah menerapkan sistem Road Fund, seperti dapat dilihat di
bawah ini:
Name of the
Country road fund Source of the revenues Usage of the funds Notes
administration
(user pay concept) The trust fund finances the
To reimburse state for expenditures federal-aid highway
- Earmarked from certain road-related taxes
on approved projects, such as: program administered by
- Motor fuel taxes on gasoline, diesel, and gasohol.
- heavy the Federal Highway
Federal Exemption is made for school buses, state and local
maintenance (reconstruction, Administration (FHWA).
Highway government non-profit vehicles
United States rehabilitation, and resurfacing)
Administration - Graduated taxes on tires weighing more than 40 lbs FHWA is subjected to an
- road
(FHWA) - Retail tax on selected new trucks and trailers annual audit to ensure it
improvement
- Heavy-vehicle use tax on all trucks with a gross follows laid down
- road safety
vehicle weight more than 55,000 lbs procedures and can account
programs
- Interest on the trust fund balance for funds spent

- fuel excise added to the price of gasoline The Audit Division carries
- weight-distance charges paid by diesel vehicles out audits every three years
- motor-vehicles registration fees to ensure that minimum
New Zealand Transfund - interest earned on the road fund account Highest priority: maintenance works maintenance standards and
- revenues earned from sale of surplus property service levels are being
- refund of GST (the New Zealand’s equivalent of maintained by each road
VAT) authority
Japan Road Earmarked national and local taxes To finance the maintenance, All works financed from the
Improvement improvement and construction of road fund is subjected to an
Special national, prefectural (provincial) audit by the Japanese
Account and local roads Institute of Audits which is
independent from the
government and influential
amongst the public.

To ensure that the funds are


spent effectively, the NRFA
1. the maintenance of all
1. directing all the fines for overloading and all transit board must:
classified roads under the
fess into the road fund account - prepare and publish
jurisdiction of MPWH
2. collecting some levy on fuel audited annual
National Road 2. the maintenance of all
3. improving the distribution of charging on road users accounts for the Road
Fund classified roads under the
by applying relatively higher charges to the trucking Fund within three
The Hashemite Administration jurisdiction of the municipalities
industry months of the end of
Kingdom of (NRFA) and villages
4. taking out loan to: each financial year
Jordan 3. the implementation of
- keep user charges lower initially, to allow a more - prepare and publish a
(still under selected road safety projects
gradual increase selective technical
consideration) 4. the maintenance of
- finance the backlog work audit
unclassified roads
- spread payment for the backlog over a longer - publish an annual
5. the rehabilitation of MPWH
period report within six
roads
moths of the end of
the financial year
India The Central 1. grants and loans by the central government 1. development and 1. the concerned
Road Fund 2. explicit cess on fuel (petrol and high speed diesel) maintenance of national departments of the
(CRF) highways Central Government shall
2. development of the rural maintain proper accounts
roads and relevant records and
3. development and prepare an annual
maintenance of other State roads statement of accounts,
including roads of Inter-State including the profit and
and economic importance loss account and the
4. construction of roads either balance-sheet in respect
under or over the railways by of allocations of their
means of a bridge and erection shares of fund
of safety works at unmanned 2. the accounts of the fund
rail-road crossings shall be audited by the
5. disbursement in respect of Controller and Auditor-
such projects as may be General of India
prescribed
South Africa The South Financing the planning, design,
1. the capital invested in or lent to the Agency 1. The Agency must keep
African construction operation, management,
2. the levies on petrol and distillate fuel to be paid to proper books and records
National Road control, maintenance and
the Agency of account for each
Agency rehabilitation of national roads of
3. loans granted to or raised by the Agency financial year in
Limited the Republic of South Africa
4. interest on the Agency’s cash balances or on money accordance with generally
invested by it accepted accounting
5. income earned by the Agency’s participation in practice and procedure
joint ventures 2. Annually, the Agency
6. income derived from the Agency’s assets must have the following
7. all toll payable to the Agency financial statements
8. income generated through developing, leasing out prepared for that year,
or otherwise managing its assets namely, a statement of
9. any other levies and any fees, rentals or other income and expenditure,
moneys charged by and payable to the Agency a cash-flow statement and
10. moneys appropriated by Parliament from time to a balance sheet, which
time to supplement the Agency’s funds must be accurately reflect
11. moneys received by way of grant, donation or the Agency’s transactions
inheritance from any source, whether inside ot and financial sources,
outside the Republic position and state of
affairs
3. The Agency’s books and
records of account and
financial statements must
be audited annually by
the Auditor-General

- UPDJ wajib menyusun


laporan keuangan sesuai
1. Tahap pertama dengan standar akuntansi
Untuk pemeliharaan rutin jalan pemerintah (SAP) dengan
nasional pada ruas jalan tertentu menggunakan sistem
(sebagai proyek percontohan) akuntansi instansi (SAI)
Unit Pengelola
Tahap pertama dilakukan - Laporan keuangan di atas
Dana
sekurang-kurangnya selama diaudit oleh Unit
Preservasi
waktu 5 tahun Pemeriksa Keuangan
Jalan
Indonesia Masih belum jelas selambat-lambatnya 3
(UPDJ)
2. Tahap kedua (tiga) bulan setelah
Untuk kegiatan pemeliharaan, berakhirnya tahun
(masih tahap
rehabilitasi, dan rekonstruksi anggaran
rencana)
seluruh jalan nasional, jalan - Hasil audit atas laporan
propinsi dan jalan keuangan oleh Unit
kabupaten/kota Pemeriksa Keuangan
dipublikasikan melalui
surat kabar nasional dan
situs UPDJ