[HISTORY: Adopted by the Special Town Meeting of the Town of Lee 5-26-1971 by Art. 10 as Ch. 2, Art. V of the 1971 Code. Amendments noted where applicable.]
GENERAL REFERENCES
Contracts and purchasing — See Ch. 12.
Disposal of personal property — See Ch. 59.
Records and reports — See Ch. 65.
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.
A. 
No officer, board or committee having the disbursement of an appropriation shall make purchases of supplies or materials or contract for services to be rendered the Town without issuing a written purchase order therefor on prescribed forms; provided, however, that the provisions of this subsection shall not apply to the salaries or wages of officers and persons regularly or temporarily employed by the Town.
B. 
All purchase orders shall be in triplicate. The original shall be sent to the vendor, the duplicate shall be designated for and delivered to the Town Accountant, and the triplicate shall be filed in the department issuing the order. However, verbal orders for supplies or materials or services to be rendered may be issued for an amount not to exceed $10. All verbal orders shall be confirmed, in writing, on the prescribed purchase forms on the day the orders are given and transmitted to the Town Accountant and the vendor.
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.
A. 
The Collector of Taxes shall have all of the means of collecting taxes that the Treasurer would have if he or she were appointed Collector of Taxes.
B. 
The Collector of Taxes shall collect under the title of "Town Collector" all accounts due the Town, except:
(1) 
Water rates.
(2) 
Interest on investments of trust funds.
(3) 
Fees for licenses and permits issued or granted by the various departments of the Town.
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:
A. 
Deputy Collector fees;
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.