Uniform Chart of Accounts for Texas Counties
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.
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:
- Bus Terminals; and
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
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.
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.