[HISTORY: Adopted by the Town of Bolton 5-7-2012 ATM by Art. 10 (Section 1.5 of the Town Bylaws). Amendments noted where applicable.]
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
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