All fees received by the Treasurer, Town Clerk
and Town Collector of Taxes for the Town of Deerfield shall be paid
by such officer, upon its receipt, into the Town treasury.
Any sums so paid into said treasury shall not
later be used by such officer or department without specific appropriation
thereof.
[Added 4-24-2017 ATM,
Art. 5]
F. Purpose.
(1) This by-law 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, § 53E1/2.
G. Expenditure Limitations.
(1) 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 by-law without further 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
of the fund.
(c)
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 select board and finance
committee.
H. Interest.
(1) Interest earned on monies credited to a revolving fund established
by this by-law shall be credited to the general fund.
I. Procedures and Reports.
(1) Except as provided in General Laws Chapter 44, § 53E1/2
and this by-law, the laws, charter provisions, by-laws, 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 by-law.
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.
J. Authorized Revolving Funds. (Refer to Tables included here within)
The Table establishes:
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h.
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Each revolving fund authorized for use by a town department,
board, committee, agency, or officer.
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i.
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The department or agency head, board, committee, or officer
authorized to spend from each fund.
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j.
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The fees, charges and other monies charged and received by the
department, board, committee, agency, or officer in connection with
the program or activity for which the fund is established that shall
be credited to each fund by the Town Accountant.
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k.
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The expenses of the program or activity for which each fund
may be used.
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l.
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Any restrictions or conditions on expenditures from each fund.
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m.
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Any reporting or other requirements that apply to each fund.
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n.
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The fiscal years each fund shall operate under this by-law.
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TABLE 1.
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FUND
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AUTHORITY TO SPEND FUNDS
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REVENUE SOURCE
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USE OF FUNDS
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FISCAL YEARS
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Public Health and Safety
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Selectboard
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Receipts for public health and safety purposes.
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Services, activities, and expenses related to providing public
health and safety services.
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Fiscal Year 2018 and subsequent years.
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Recycling
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Selectboard
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Receipts related to the recycling program.
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Operation of solid waste and recycling programs, membership
and services with Franklin County Solid Waste Management District,
purchase of recycled content and environmentally preferable products.
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Fiscal Year 2018 and subsequent years.
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Parks and Recreation
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Recreation Department
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Fees and receipts related to Recreation Department programs
and services.
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Activities and expenses related to providing recreational activities.
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Fiscal Year 2018 and subsequent years.
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Planning
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Planning Board
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Fees charged for applications and filings.
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Activities and expenses related to proposal and permit reviews.
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Fiscal Year 2018 and subsequent years.
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