The RF Road Fund is intended to finance activities in relation to public highways. This money is used for maintenance and repair of highways. It is not considered as a state extra-budgetary fund.
general characteristics
Despite the fact that free funding and voluntary donations are allowed, it does not act as a state extra-budgetary fund. The formation of the system is carried out mainly due to the established basic volume of appropriations. Funds of the road fund are also allocated for the maintenance of courtyards adjacent to apartment buildings, and their access roads in settlements. 
Appropriations
Their basic volume is set in the amount of 345 million rubles. It is subject to indexation at the forecasted inflation rate in the corresponding year and appropriations equal to the estimated revenues from excise taxes on straight-run, automobile gasoline and diesel fuel, motor oils produced in the Russian Federation, received in the country's budgets multiplied by 0.83. As part of the base volume, other revenues for the provision of other transfers under the financial articles of entities for the provision of public highway services in the amount of 8% are provided. This provision applies, starting from the establishment of the appropriations for 2017. Other inter-budget transfers to the regions are distributed according to the norms corresponding to the norms for the deduction of income from excise taxes on diesel fuel, automobile and straight-run gasoline, motor oils for engines to the budgets of entities. The latter are established by the Federal Law for the upcoming planning and financial year. 
Holding
The Federal Road Fund is formed for the next financial and planning period in an amount not less than the amount of the basic volume of appropriations.
Its adjustment is made taking into account the estimated income from:
- The use of property included in the composition of public highways fed. values.
- Fees for the movement of vehicles registered in the territories of foreign states, on the territory of the Russian Federation.
- Payments for compensation for damage arising from the passage of vehicles with bulky or heavy cargo.
- Payments for the connection of service facilities to federal public roads.
- Penalties for violations during the transportation of heavy and bulky goods.
- Payments for compensation for damage occurring when traveling on the Fed. values of cars with a permitted mass of more than 12 tons.
- Revenues in the form of subsidies for the financial provision of maintenance and repair of public highways.
- Penalties for violation of the requirements of the legislation on making a payment for causing damage to roads by vehicles, the authorized mass of which is more than 12 tons
- Proceeds from payment of forfeits (penalties, fines), reimbursement of losses of the state customer, withheld in the legislation due to violation by the contractor (contractor) of the terms of the contract or other contracts, the financing of which is provided by the road fund of the Russian Federation, or in connection with the avoidance of their conclusion.
- Private agreement fees easements on land within the allotment of highways of general use the Fed values for the reconstruction, construction, overhaul of service facilities, their subsequent operation, as well as the installation and use of advertising structures.
- Contributions by a participant in an auction or competition held to sign a state contract, the financing of which is provided by the road fund, acting as a security for an application in case of evading the conclusion of a contract.
- Revenues from leased land plots located within the allotment strip of the federal highways. values.
- Gratuitous financing. Money can come from individuals or enterprises or be voluntary donations.
Specificity
The procedure for the formation and subsequent implementation of the appropriations that make up the road fund is approved by the Government. Unused money in the current period should be used to increase funding next year. The volume of appropriations, in accordance with which the road fund is formed, should be adjusted. In this case, the difference between the income actually received and the income expected at its creation is taken into account. She can be positive. In this case, the difference should be reduced by the deviation of the actual volume identified in the reporting year from the projected amount of income and base income for the corresponding period. 
Regional system
The road fund of subjects is formed on the basis of relevant laws. The volume of appropriations is approved by the regional normative act regulating the financial system of the region for the coming period. Its size should not be less than the projected revenue from income:
- On excise taxes on straight-run, automobile gasoline, diesel fuel and motor oils for engines (carburetor (injector) / diesel) produced in the country, to be credited to the regional budget.
- Transport tax.
- Other income established by the laws of entities.
The regional road fund is also formed through intergovernmental transfers from the federal budget. As in the previous case, the rest of the money is carried forward to the coming year. The procedure for the formation and subsequent application of appropriations is approved by a normative act of the supreme executive authority of the subject.
Main directions
The procedure in accordance with which the formation and subsequent implementation of the appropriations of the regional road fund is carried out, except for the cities of the Fed. the importance of Moscow, Sevastopol and St. Petersburg, should provide for the design, construction, reconstruction of regional hard-coated public highways to settlements located in rural areas and not having year-round communication with the main transportation network, as well as their overhaul. The amount of revenues allocated to these needs should be at least 5% of the volume of allocations of the subject. 
Additionally
The subject's law may provide for the allocation of funds from the road fund to repay budgetary credit debt. This, in particular, is about loans received for reconstruction (construction), overhaul, maintenance of public roads of regional importance. Regulations may also provide for the costs of servicing these debts. However, they should not be above 20% of the total appropriations.
Municipal Road Fund
It is formed by decision of the representative body of the Ministry of Defense. The volume of appropriations that make up the fund is approved in an amount not less than the projected income from excise taxes on straight-run / motor gasoline, motor oils for injection, carburetor diesel engines, diesel fuel, manufactured in the territory of the state, to be sent to the local budget. The decision of the representative body of the Ministry of Defense may provide for other income.
