Under the jurisdiction of PIARC Committee on Financing and Economic Evaluation (C9) an investigation was undertaken within PIARC member countries on the related topics of cost recovery of road user fees and the dedication of such fees to road or transportation purposes. The material that follows is separated by two distinct topics, Cost Recovery on the one hand, and Dedication of Road User Fees, on the other, and provides an overview of the investigation carried out by C9. A survey of the particular situation of the following countries is presented: Australia, Czech Republic, Finland, Germany, New Zealand, Quebec, South Africa, Switzerland and the United States. This report covers the status in member countries as of June 30, 1998.