Expenditures related to the maintenance and care of highways, streets, and bridges shall be as follows:

1. (a) Account 4311, “Highway Administration,” shall be for administrative expenditures related to the maintenance and care of:

   1. (1) Highways;
   2. (2) Streets; and
   3. (3) Bridges;

2. (b) Account 4312, “Highways and Streets,” shall be for expenditures related to roadways and walkways including:

   1. (1) Paving;
   2. (2) Snow removal;
   3. (3) Street cleaning; and
   4. (4) Maintenance of roads, curbs and gutters, storm drains, gravel paths and sidewalks;

3. (c) Account 4313, “Bridges,” shall be for expenditures related to the maintenance and repairs of:

   1. (1) Bridges;
   2. (2) Viaducts;
   3. (3) Grade separations;
   4. (4) Trestles; and
   5. (5) Railroad crossings;

4. (d) Account 4316, “Street Lighting,” shall be for expenditures related to street lighting, including:

   1. (1) Utility charges; and

   2. (2) Maintenance, replacement, and repairs of:

      1. a. Fixtures; and
      2. b. Lamps; and
5. (e) Account 4319, “Other Highway, Streets, and Bridges,” shall be for expenditures related to highway, street and bridge activities not classified in (a) through (d) above.

Source. #6335, eff 9-24-96 (from Rev 1707); ss by #8179, eff 9-24-04; ss by #10214, eff 10-24-12; ss by #13489, eff 11-15-22 (see Revision Note at chapter heading for Rev 1700)