A plan for a system of sidewalks may be required to be included within the improvement plans. The planning commission may require the construction of sidewalks to connect with existing or future proposed sidewalks in areas adjacent to the subdivision where such sidewalks are needed for pedestrian circulation. Sidewalks and walkways where constructed in the subdivision shall be in accordance with the sidewalks system plan approved by the planning commission and in accordance with the specifications governing sidewalk and walkway construction. (Res. 901, 5-10-1977)