Expenditures related to the maintenance and care of highways, streets, and bridges shall be classified into the following accounts:

1. (a) Account 4311, administration, classification 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, classification 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:

      1. a. Roads, curbs, and gutters;
      2. b. Storm drains;
      3. c. Gravel paths; and
      4. d. Sidewalks;

3. (c) Account 4313, bridges, classification 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, classification shall be for expenditures related to street lighting, including:

   1. (1) Utility charges; and

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

      1. a. Fixtures; and
      2. b. Lamps; and
5. (e) Account 4319, other highway, streets, and bridges classification shall be for expenditures related to highway, street, and bridge activities not otherwise classified above.

Source. #5454, eff 8-28-92; ss by #6809, eff 7-21-98; ss by #8686, eff 7-21-06; ss by #10675, eff 9-24-14 (from Rev 2006.03); ss by #14072, eff 9-10-24