earmarked resources wherever possible can assist the transparency of road safety investment and its value revenue sources for road funds typically come from fuel taxes vehicle registration and licensing fees and road user charges for heavy vehicles for example in the new zealand road safety to strategy the road fund finances the national road safety enforcement programme national road safety education national publicity and awareness campaigns national strategy management and coordination processes national and local lowcost safety engineering measures and general road network investments that contribute to improved road safety outcomes user fees are usually collected on a costrecovery basis and may represent a substantial proportion of a country s total road safety investment