An audit of the accounts of the Town shall be made annually
under supervision of the State Division of Accounts, as provided by
MGL c. 44, § 35.
Each officer, board or committee authorized to spend money shall,
on or before January 10 of each year, transmit to the Town Accountant
all unpaid bills outstanding as of December 31.
The Town Accountant shall prescribe the methods of accounting
and the forms to be used by the several officers, boards and committees
of the Town pertaining to their receipts and disbursements and shall
provide that such methods and forms shall conform to the requirements
prescribed by law or any rules or regulations made thereunder.
Every department of the Town shall deliver to the Town Accountant
at least once in every month a separate statement of each account
due the Town arising through any transaction with such department.
Upon receipt of such statement of accounts, the Town Accountant shall
make a record thereof and shall commit such accounts to the Town Collector
for collection.
The Town Collector shall report to the Selectmen, from time
to time as they may direct, upon all uncollected accounts in his or
her hands. The Selectmen shall take such action with respect to all
such accounts as they deem expedient and consistent with the interests
of the Town.
The Town Collector shall, at least once in each week, remit
to the Town Treasurer all money received by him or her on every such
account.
Except as otherwise provided by law, the Treasurer shall have
custody of deeds, bonds, contracts, insurance policies and other similar
documents owned by the Town, except that the bonds given by the Treasurer
and the Collector of Taxes to the Town shall be in the custody of
the Selectmen.
Every officer shall turn over to the Treasurer of the Town all
amounts received by him or her on behalf of the Town, except as otherwise
provided by law, and shall make a true return thereof to the Town
Accountant, stating the accounts upon which such amounts were received.
[Added 10-8-1998 STM by Art. 4]
All Town officers shall pay into the Town Treasurer all fees
received by them by virtue of their office with the following exceptions:
B. Commissions for the sale of county dog licenses;
C. Commission received from the sale of state hunting and fishing licenses;
and
D. Fees received from the Goose Pond Lake District.
[Added 1-25-2018 STM by Art. 4]
A. Purpose. This section establishes and authorizes revolving funds
for use by Town departments, boards, committees, agencies or officers
in connection with the operation of programs or activities that generate
fees, charges or other receipts to support all or some of the expenses
of those programs or activities. These revolving funds are established
under and governed by General Laws Chapter 44, Section 53E 1/2.
B. Expenditure limitations. A department or agency head, board, committee
or officer may incur liabilities against and spend monies from a revolving
fund established and authorized by this section, without appropriation
subject to the following limitations:
(1) Fringe benefits of full-time employees whose salaries or wages are
paid from the fund shall also be paid from the fund.
(2) No liability shall be incurred in excess of the available balance
of the fund.
(3) The total amount spent during a fiscal year shall not exceed the
amount authorized by Town Meeting on or before July 1 of that fiscal
year, or any increased amount of that authorization that is later
approved during that fiscal year by the Selectmen and Finance Committee.
C. Interest. Interest earned on monies credited to a revolving fund
established by this section shall be credited to the general fund.
D. Procedures and reports. Except as provided in General Laws Chapter
44, Section 53E 1/2, and this section, the laws, charter provisions,
bylaw/ordinances, rules and regulations, policies or procedures that
govern the receipt and custody of Town monies and the expenditure
and payment of Town funds shall apply to the use of a revolving fund
established and authorized by this section. The Town Accountant shall
include a statement on the collections credited to each fund, the
encumbrances and expenditures charged to the fund and the balance
available for expenditure in the regular report the Town Accountant
provides the department, board, committee, agency or officer on appropriations
made for its use.
E. Authorized revolving funds.
(1) Home composting bins revolving account.
(a)
Fund name. There shall be a separate fund called the Home Composting
Bins Revolving Fund authorized for use by the Department of Public
Works.
(b)
Revenues. The Town Accountant shall establish the Home Composting
Bins Revolving Fund as a separate account and credit to the fund all
of the Home Composting Bin receipts received by the Department of
Public Works in connection with the sale of composting bins.
(c)
Purposes and expenditures. During each fiscal year, the Department
of Public Works may incur liabilities against and spend monies from
the Home Composting Bins Revolving Fund for Public Works programs.
(d)
Fiscal years. The Home Composting Bins Revolving Fund shall
operate for fiscal years that begin on or after July 1, 2018.
(2) Health department training certification revolving fund.
(a)
Fund name. There shall be a separate fund called the Health
Department Training Certification Revolving Fund authorized for use
by the Tri-Town Health Department.
(b)
Revenues. The Town Accountant shall establish the Health Department
Training Certification Revolving Fund as a separate account and credit
to the fund all of the fees generated by the certification and training
programs.
(c)
Purposes and expenditures. During each fiscal year, the Tri-Town
Health Department may incur liabilities against and spend monies from
the Health Department Training Certification Revolving Fund for training
and certification for tobacco retailers, food service staff, septic
system installers and others.
(d)
Fiscal years. The Health Department Training Certification Revolving
Fund shall operate for fiscal years that begin on or after July 1,
2018.