The Kenya Roads Board Act of 1999 (amended by the Kenya Roads Act of 2007) defines the criteria for the allocation of the Roads Maintenance Levy Fund as follows:

• 40% of the fund is dedicated to International and National Trunk Roads, managed by the Kenya National Highways Authority
• 32% of the fund is allocated Rural Roads through the Kenya Rural Roads Authority
• 15% of the fund is allocated Urban Roads, managed by the Kenya Urban Roads Authority.
• 10% of the fund to be administered by the Minister for Roads
• 2% of the Fund allocated to the Kenya Roads Board
• 1% of the funds is allocated the Kenya Wildlife Services for maintenance of roads within national parks and game reserves