The Town Treasurer 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 by any rules or regulations made thereon.
[Added 5-1-2017 ATM by
Art. 7]
Pursuant to MGL c. 40, § 21E, the due date for payment
of municipal charges and bills shall be 30 days after the mailing
of said charges and bills. The rate of interest on said charges and
bills shall be the rate charges on tax bills under provisions of MGL
c. 59, § 57.
[Added 5-1-2017 ATM by
Art. 8]
A. Purpose. This bylaw 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 MGL c. 44, § 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 bylaw 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, except for those
employed as school bus drivers.
(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 the authorization that is later approved
during that fiscal year by the Select Board and the Finance Committee.
[Amended 5-3-2021 ATM by Art. 10]
C. Interest. Interest earned on monies credited to a revolving fund
established by this bylaw shall be credited to the general fund.
D. Procedures and reports. Except as provided in MGL c. 44, § 53E 1/2
and this bylaw, the laws, bylaw, rules, regulations, policies or procedures
that govern the receipt and custody of the 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, committee, agency or officer on appropriations
made for its use.
E. Authorized revolving funds. The following Table of Authorized Revolving
Funds establishes:
(1) Each revolving fund authorized for use by a Town department, board,
committee, agency or office;
(2) The department or agency head, board, committee or officer authorized
to spend from each fund;
(3) 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;
(4) The expenses of the program or activity for which each fund may be
used;
(5) Any restrictions or conditions on expenditures from each fund;
(6) Any reporting or other requirements that apply to each fund; and
(7) The fiscal years each fund shall operate under this bylaw.
Revolving Fund
|
Department, Board, Committee, Agency or Officer
Authorized to Spend from Fund
|
Fees, Charges or Other Receipts Credited to Fund
|
Program or Activity Expenses Payable From Fund
|
Restrictions or Conditions on Expenses Payable
From Fund
|
Other Requirements/ Reports
|
Fiscal Years
|
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Web-based municipal software services
|
Town Administrator
|
Technology fee surcharge on permit fees
|
Web-based municipal software maintenance, digitization
of plans and expansion of the software technology by adding additional
modules and handheld devices such as netbooks in the field
|
None, other than as set forth in this bylaw and by
Town Meeting vote
|
None, other than as set forth in this bylaw and by
Town Meeting vote
|
Fiscal Year 2018 and subsequent years
|
Nashoba Cadet EMT Program
|
Nashoba Cadet EMT Program Coordinator
|
Fees paid for Cadet EMT Program courses
|
Expenses of the Nashoba Cadet EMT Program
|
None, other than as set forth in this bylaw and by
Town Meeting vote
|
None, other than as set forth in this bylaw and by
Town Meeting vote
|
Fiscal Year 2018 and subsequent years
|