IFRS 9 Compliance and Sustainable Revenue
Management for Road Funds
13 – 17 July 2026
Sandton Centre
Johannesburg South Africa
Register Now! Limited Seats Available!
R19, 999.00 Per Delegate
Course Introduction
Road Funds play a crucial role in financing transport infrastructure through revenues from fuel levies, tolls, license fees, penalties, and donor contributions. Managing these revenues effectively requires compliance with international financial reporting standards, particularly IFRS 9, which governs financial instruments, credit risk, and impairment.
This program provides participants with the knowledge and tools to implement IFRS 9 requirements within Road Fund operations while enhancing revenue mobilization, assurance, and long-term sustainability. It blends technical compliance training with strategic revenue management approaches to strengthen accountability, transparency, and financial resilience.
Course Objectives
By the end of this training, participants will be able to:
• Interpret and apply IFRS 9 in the context of Road Fund financial reporting.
• Implement expected credit loss models for receivables (tolls, fuel levy arrears, penalties, etc.).
• Strengthen governance, audit, and internal controls for road revenues.
• Identify risks of revenue leakage and establish assurance mechanisms.
• Optimize revenue mobilization strategies for long-term sustainability.
• Align road fund reporting with international donor and government expectations.
Who Should Attend?
• Road Fund Accountants & Finance Managers
• Revenue Managers & Collections Officers (fuel levy, tolling, penalties)
• Auditors & Compliance Officers
• Risk & Internal Control Specialists
• Policy & Planning Officers in Road/Transport Agencies
• Executives in Road Infrastructure Financing Institutions
Comprehensive Course Outline
Module 1: Overview of Road Fund Revenue Management
• Sources of road fund revenues: fuel levies, tolling, transit fees, fines, licenses, donor contributions
• Principles of effective road fund revenue management
• Key challenges: leakage, evasion, weak enforcement, under-collection
• Global best practices in road infrastructure financing
Module 2: IFRS 9 Framework for Road Funds
• Overview of IFRS 9 and transition from IAS 39
• Classification and measurement of financial assets & liabilities in road funds
• Application of amortized cost, fair value through OCI, and fair value through profit or loss
• Mapping road fund receivables (tolls, levies, penalties) under IFRS 9
Module 3: Expected Credit Loss (ECL) for Road Fund Receivables
• The 3-stage impairment model explained
• Applying ECL to toll arrears, fuel levy receivables, fines, and penalties
• Incorporating macroeconomic and traffic flow forecasts into impairment calculations
• Practical modeling of ECL for road fund portfolios
Module 4: Hedge Accounting and Funding Risks in Road Funds
• IFRS 9 hedge accounting basics
• Application to road fund debt instruments, donor loans, and infrastructure bonds
• Aligning risk management strategies with hedge accounting rules
Module 5: IFRS 9 Implementation in Road Funds
• Data requirements for ECL models (traffic volumes, arrears aging, macroeconomic indicators)
• Governance and internal control framework for compliance
• Integration with national reporting and donor requirements
• Lessons from road funds and infrastructure agencies in other countries
Module 6: Road Fund Revenue Mobilization and Forecasting
• Revenue forecasting models for tolls, fuel levies, and vehicle license fees
• Impact of economic factors (fuel consumption trends, EV adoption, traffic volumes)
• Scenario analysis for sustainable revenue planning
• Linking forecasts with IFRS 9 impairment and provisioning
Module 7: Revenue Risk Management and Assurance
• Common risks in road fund revenue (fraud, leakage, non-compliance, weak enforcement)
• Revenue assurance frameworks and internal controls
• Audit trails for road fund income and expenditures
• Fraud detection and prevention tools
Module 8: Strategic Revenue Optimization for Road Funds
• Policy and pricing strategies for sustainable revenue (indexation of fuel levies, toll rate adjustments)
• Innovative financing options (PPP toll roads, road bonds, blended financing)
• Enhancing compliance and enforcement (digital tolling, e-payment systems, integration with licensing)
• Aligning road fund revenue management with SDGs and infrastructure development goals
Module 9: Integrated Case Studies and Practical Workshop
• IFRS 9 ECL model application to toll and levy arrears
• Cash flow and revenue forecasting for a road fund
• Risk-based controls and revenue leakage prevention scenarios
• Group exercises on aligning IFRS 9 compliance with road fund sustainability strategies
End of the workshop
IN HOUSE AND ONLINE TRAINING
While both In-House and Online training can present with cost-effectiveness and time-efficacy, there are some very specific differences between in-house courses and those based online.
The demand for additional courses by individuals or groups of people is increasing. Still, it depends entirely on the preferences of a person what type of training he or she wants to receive. Online courses and in-house training carry some similarities but they are considered to exhibit some very pivotal differences too. Despite that, both types of learning can be really beneficial for attendees.
For Registration and other Training arrangements,
contact us on the detail below.
SOUTH AFRICA : +27 11 057 6001
TANZANIA Cell: +255 769 688 544
WhatsApp +27 79 574 0389
info@bmktraining.co.za / www.bmktraining.com
