Established by an Act of Parliament in 2008, the agency raises monies through various means, independent of general government taxation regimes, and disburses those funds to repair and maintenance agencies, based on agreed work programmes.
[2] The headquarters of the Uganda Road Fund are located on PPDA-Road Fund Towers, at Plot 39, Nakasero Road, on Nakasero Hill, in Kampala, Uganda's capital city.
The Fund is supposed to be independent of the general taxation mechanism of the government.
[2] The agencies that repair and maintain Ugandan roads and therefore benefit from the monies accrued by URF include: (a) Uganda National Roads Authority (b) Kampala Capital City Authority (c) other designated agencies responsible for maintenance and repair of District, Urban and Community Access Roads.
[2] The various sources of revenue for URF include (i) fuel levies (ii) vehicular transit fees (iii) vehicular road licenses (iv) axle load fines (v) toll fees (vi) weight and distance charges on heavy commercial vehicles (vii) traffic and road safety fines.