Town of Norwell, MA
Plymouth County
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Table of Contents
Table of Contents
[HISTORY: Adopted by the Town Meeting of the Town of Norwell as indicated in article histories. Amendments noted where applicable.]
[Formerly designated part of Art. VI]
Notwithstanding the provisions of any bylaw, rule or regulation to the contrary, there is hereby established in the Town of Norwell a Department of Finance. The Department of Finance is established pursuant to the provisions of MGL c. 43C, § 11.
The Department shall include the present functions and statutory duties of the Assessing, Accounting and Treasury/Collecting Departments. Said Departments shall become divisions of the Department of Finance. Said functions shall include, but not be limited to, the following:
Coordination of all financial services and activities of the Town;
Maintenance of all account records and other financial statements for the Town;
Payment of all financial obligations on behalf of the Town;
Investment of Town funds and management of debt;
Receipt of all funds due the Town from any source;
Maintenance of a system of property valuation;
Rendering of advice, assistance, guidance and recommendations to all Town agencies in any financial or fiscal affairs;
Monitoring throughout the fiscal year the expenditure of funds by Town agencies; and
Such other activities as may be assigned by the Board of Selectmen or bylaw.
Said Department shall be managed by a Finance Director who shall be responsible to and appointed by the Board of Selectmen, for a term of three years. Said Director shall be a person especially fitted by education, training, and experience to perform the duties of the position.
The Director shall exercise administrative control and direction of the Department. The Director may serve, ex officio, as the Accountant or Treasurer-Collector; provided, however, that no Director shall serve, ex officio, as both Accountant and Treasurer-Collector.
The Director shall be responsible for the effective operation and coordination of operations within the Department, including the assessing, accounting, and treasury/collecting functions. Said Director shall be responsible for all of the fiscal and financial affairs of the Town. Said Director shall exercise the responsibilities of the position in accordance with policies adopted by the Board of Selectmen and in accordance with all laws, bylaws, rules and regulations and in accordance with generally accepted governmental financial practices. Said Director shall be cognizant of the statutory responsibilities of all of the officers within said Department and shall consult with such officers to ensure that these duties and responsibilities are properly exercised and discharged. Said Director shall make recommendations to the Board of Selectmen concerning the appointment and removal of the Accountant and/or Treasurer-Collector. The appointment of the position of Assistant Assessor/Appraiser shall be made by the Board of Assessors. In performing duties where approval of the Board of Assessors is statutorily required, the Assistant Assessor/Appraiser may be directed by the Finance Director but any final decision will be made by the Board of Assessors.
In addition to supervising and directing the effective functioning of the Divisions of Assessing, Accounting, and Treasury/Collecting, the Director shall have the following specific powers and duties:
To annually prepare and submit to the Board of Selectmen a five-year financial forecast of Town revenue, expenditures, and the general financial condition of the Town.
To set policies and procedures for the collection of all revenues due and owing to the Town.
To disburse, as Town government operations may require, all funds and sign all checks pursuant to warrants signed by the Board of Selectmen, to insure the efficient operation of government.
To report all financial matters affecting Town government to the Town Administrator and Board of Selectmen.
To coordinate and act as the Town's chief contact with the State Department of Revenue pertaining to all financial matters.
To coordinate and manage all financial information received from the Board of Assessors to forecast future financial growth and anticipated revenues, and advise the Town Administrator and Board of Selectmen accordingly.
To create and implement written policies and procedures, and be responsible for the collection and deposit of all monies received by various Town agencies.
To maintain the fullest cooperation with the Advisory Board, and to furnish information to said Advisory Board within 14 working days of its written request or such other period of time as mutually agreed upon.
In this bylaw, the words "Town agency" shall mean any board, commission, committee, department or office of Town government, whether elected, appointed or otherwise constituted, regardless of its sources of funding.
[Adopted 5-8-2017 ATM, Art. 25]
This bylaw establishes and authorizes revolving funds for use by Town departments, boards and committees 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 MGL c. 44, § 53E1/2.[1]
Editor's Note: The table showing the authorized revolving funds is included as an attachment to this chapter.
A department head, board or committee may incur liabilities against and spend monies from a revolving fund established and authorized by this bylaw without appropriation subject to the following limitations:
Fringe benefits of full-time employees whose salaries or wages are paid from the fund shall also be paid from the fund.
No liability shall be incurred in excess of the available balance in the fund.
The total amount spent during a fiscal year shall not exceed the amount authorized by Annual 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 Selectboard and Advisory Board.
Interest earned on monies credited to a revolving fund established by this bylaw shall be credited to the general fund.
Except as provided in MGL c. 44, § 53E1/2, and this bylaw, the laws, Charter provisions, bylaws, rules, 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 bylaw. 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 or committee on appropriations made for its use.