[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:
A.
Coordination
of all financial services and activities of the Town;
B.
Maintenance
of all account records and other financial statements for the Town;
C.
Payment
of all financial obligations on behalf of the Town;
D.
Investment
of Town funds and management of debt;
E.
Receipt
of all funds due the Town from any source;
F.
Maintenance
of a system of property valuation;
G.
Rendering
of advice, assistance, guidance and recommendations to all Town agencies
in any financial or fiscal affairs;
H.
Monitoring
throughout the fiscal year the expenditure of funds by Town agencies;
and
I.
Such
other activities as may be assigned by the Select Board or bylaw.
[Amended 5-8-2021 ATM by Art. 11]
A.
Said Department
shall be managed by a Finance Director who shall be responsible to
and appointed by the Select Board, 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.
[Amended 5-8-2021 ATM by Art. 11]
B.
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.
C.
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 Select Board 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 Select
Board 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.
[Amended 5-8-2021 ATM by Art. 11]
D.
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:
(1)
To annually prepare and submit to the Select Board a five-year financial
forecast of Town revenue, expenditures, and the general financial
condition of the Town.
[Amended 5-8-2021 ATM by Art. 11]
(2)
To set policies and procedures for the collection of all revenues
due and owing to the Town.
(3)
To disburse, as Town government operations may require, all funds
and sign all checks pursuant to warrants signed by the Select Board,
to insure the efficient operation of government.
[Amended 5-8-2021 ATM by Art. 11]
(4)
To report all financial matters affecting Town government to the
Town Administrator and Select Board.
[Amended 5-8-2021 ATM by Art. 11]
(5)
To coordinate and act as the Town's chief contact with the State
Department of Revenue pertaining to all financial matters.
(6)
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 Select Board accordingly.
[Amended 5-8-2021 ATM by Art. 11]
(7)
To create and implement written policies and procedures, and be responsible
for the collection and deposit of all monies received by various Town
agencies.
(8)
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.
(9)
Subject to the approval of the Town Administrator and appointment by the Select Board, the Finance Director may be appointed as the Assistant Town Administrator and shall perform additional duties as described in Section 5-2 of the Town Charter as delegated by the Town Administrator.
[Added 5-9-2022 ATM, Art. 13]
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]
[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:
A.
Fringe benefits
of full-time employees whose salaries or wages are paid from the fund
shall also be paid from the fund.
B.
No liability
shall be incurred in excess of the available balance in the fund.
C.
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.
