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Uniform Chart of Accounts for Texas Counties

October 2002

Chapter 8
Infrastructure and Environmental Services

This function should include activities associated with the development and maintenance of the county’s transportation systems, sub-division platting and review, conservation and development of natural resources and activities associated with providing sanitation services within the county.

Roads and Bridges

The Roads and Bridges sub-function covers activities associated with building, maintaining or improving roads, highways, streets, tunnels and bridges. It also includes maintenance of barns and yards used for construction and maintenance materials. A distinction between construction and maintenance should be available.

This sub-function includes the following departments and programs:

  • Roads and Bridges;
  • Transportation Services;
  • Right of Way Acquisition; and
  • Toll Roads.

Public Transportation

Activities associated with the provision of mass transit systems within the county are covered by this sub-function.

The following departments and programs should be included in this sub-function:

  • Airports;
  • Bus Terminals; and
  • Ports.


This sub-function includes activities associated with the construction and maintenance of drainage facilities and flood plain management. A separate distinction between construction and maintenance should be available.

Programs and departments to include in this sub-function are:

  • Flood Management;
  • Construction; and
  • Maintenance.

Conservation and Natural Resources

Activities designed to conserve and develop such natural resources as water, soil, timber and minerals are included in this sub-function.

This may include costs from the following departments or programs:

  • Natural Resources; and
  • Soil & Water Conservation.


The Sanitation sub-function covers activities associated with the removal and disposal of sewage and other types of waste including wastewater, landfills, transfer stations and on-site sewage facility (OSSF) permitting.

Departments or programs covered by this sub-functions include:

  • Waste Collection and Disposal; and
  • Street Cleaning.

Waste Recycling

This sub-function includes activities designed to promote, develop and provide recycling services in the county.

Waste Recycling Programs can be reported in this sub-function.

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