Town of Harvard, MA
Worcester County
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Table of Contents
Table of Contents
[HISTORY: Adopted by the Annual Town Meeting of the Town of Harvard 4-1-2017 by Art. 40. Amendments noted where applicable.]
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 Massachusetts General Laws Chapter 44, § 53E 1/2.
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:
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.
[Amended 10-22-2018 STM by Art. 1]
Interest earned on monies credited to a revolving fund established by this bylaw shall be credited to the general fund.
Except as provided in Massachusetts General Laws Chapter 44, § 53E 1/2 and this bylaw, the laws, bylaws/ordinances, 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, committee, agency or officer on appropriations made for its use.
A. 
Fund name. There shall be a separate fund called the Council on Aging Revolving Fund authorized for use by the Council on Aging.
B. 
Revenues. The Town Accountant shall establish the Council on Aging Revolving Fund as a separate account and credit to the Fund all of the user, program and activity fees charged and received by the Council on Aging in connection with its programs and activities.
C. 
Purposes and expenditures. During each fiscal year, the Council on Aging may incur liabilities against and spend monies from the Council on Aging Revolving Fund for the expenses of its fee-based programs and activities in connection with the services provided by the Council on Aging.
D. 
Fiscal years. The Council on Aging Revolving Fund shall operate for fiscal years that begin on or after July 1, 2017.
A. 
Fund name. There shall be a separate fund called the Fourth of July Celebration Revolving Fund authorized for use by the Fourth of July Committee.
B. 
Revenues. The Town Accountant shall establish the Fourth of July Celebration Revolving Fund as a separate account and credit to the Fund all of the program and activity fees charged and received by the Fourth of July Committee in connection with the annual Fourth of July celebration.
C. 
Purposes and expenditures. During each fiscal year, the Fourth of July Committee may incur liabilities against and spend monies from the Fourth of July Celebration Revolving Fund for the expenses of the Fourth of July Celebration.
D. 
Fiscal years. The Fourth of July Celebration Revolving Fund shall operate for fiscal years that begin on or after July 1, 2017.
A. 
Fund name. There shall be a separate fund called the Ambulance Service Revolving Fund authorized for use by the Ambulance Director.
B. 
Revenues. The Town Accountant shall establish the Ambulance Service Revolving Fund as a separate account and credit to the Fund all of the service fees charged and received by the Ambulance Director in connection with the Town’s ambulance service.
C. 
Purposes and expenditures. During each fiscal year, the Ambulance Director may incur liabilities against and spend monies from the Ambulance Service Revolving Fund for the expenses of the Town’s ambulance service.
D. 
Fiscal years. The Ambulance Service Revolving Fund shall operate for fiscal years that begin on or after July 1, 2017.
A. 
Fund name. There shall be a separate fund called the Fire Department S.A.F.E. Program Revolving Fund authorized for use by the Fire Chief.
B. 
Revenues. The Town Accountant shall establish the Fire Department S.A.F.E. Program Revolving Fund as a separate account and credit to the Fund all of the fees charged and received by the Fire Department in connection with said program and including local burn permit fees.
[Amended 5-4-2019 ATM by Art. 34]
C. 
Purposes and expenditures. During each fiscal year, the Fire Chief may incur liabilities against and spend monies from the Fire Department S.A.F.E. Program Revolving Fund for the expenses of said program.
D. 
Fiscal years. The Fire Department S.A.F.E. Program Revolving Fund shall operate for fiscal years that begin on or after July 1, 2017.
A. 
Fund name. There shall be a separate fund called the Application Review Revolving Fund authorized for use by a board or official reviewing an application for an approval, permit or project.
B. 
Revenues. The Town Accountant shall establish the Application Review Revolving Fund as a separate account and credit to the Fund all of the fees charged and received by a board or official reviewing an application for an approval, permit or project.
C. 
Purposes and expenditures. During each fiscal year, a board or official reviewing an application for an approval, permit or project may incur liabilities against and spend monies from the Application Review Revolving Fund for the expenses of advertising and professional services in connection such reviews.
D. 
Fiscal years. The Application Review Revolving Fund shall operate for fiscal years that begin on or after July 1, 2017.
A. 
Fund name. There shall be a separate fund called the Harvard Community Cable Access Revolving Fund authorized for use by the Harvard Community Cable Access Committee.
B. 
Revenues. The Town Accountant shall establish the Harvard Community Cable Access Revolving Fund as a separate account and credit to the Fund all of the fees charged and received by the Harvard Community Cable Access Committee, excluding funds received from the Town’s cable television provider, in connection with its activities and advertising programs.
C. 
Purposes and expenditures. During each fiscal year, the Harvard Community Cable Access Committee may incur liabilities against and spend monies from the Harvard Community Cable Access Revolving Fund for the expenses of the Town’s Community Cable Access Program.
D. 
Fiscal years. The Harvard Community Cable Access Revolving Fund shall operate for fiscal years that begin on or after July 1, 2017.
[Added 5-4-2019 ATM by Art. 34]
A. 
Fund name. There shall be a separate fund called the Parks and Recreation Beach Revolving Fund authorized for use by the Parks and Recreation Commission.
B. 
Revenues. The Town Accountant shall establish the Parks and Recreation Beach Revolving Fund as a separate account and credit to the Fund all of the program and activity fees charged and received by the Parks and Recreation Commission in connection with the activities at the beach, on the water, docks, and moorings operated by or allowed by the Parks and Recreation Commission.
C. 
Purposes and expenditures. During each fiscal year, the Parks and Recreation Commission may incur liabilities against and spend monies from the Parks and Recreation Beach Revolving Fund for the expenses of the Town Beach.
D. 
Fiscal years. The Parks and Recreation Beach Revolving Fund shall operate for fiscal years that begin on or after January 1, 2019.