Section 21Part 4 — Financial Provisions
Public roads to be assets of Government
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21. Any public road existing at the 1st July, 2004 and any public road constructed by the Authority from money appropriated from the Road Fund shall be an asset of the Government and accounted for in the financial statements of the core government in accordance with the Public Management and Finance Act (2020 Revision). National Roads Authority Act (2024 Revision) Section 22 c Revised as at 31st December, 2023 Page 19