[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.
[1]
Editor's Note: Former § 21-5.3, Ambulance Service
Revolving Fund, was repealed 6-20-2020 ATM, Art. 16.
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.
[Added 6-20-2020 ATM,
Art. 16]
A.
Fund name. There shall be a separate fund called the Parks and Recreation
Field Maintenance Revolving Fund authorized for use by the Parks and
Recreation Commission.
B.
Revenues. The Town Accountant shall establish the Parks and Recreation
Field Maintenance 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 Town fields operated 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 Field Maintenance Revolving Fund for
the expenses of the Town fields.
D.
Fiscal Years. The Parks and Recreation Field Revolving Fund shall
operate for fiscal years that begin on or after July 1, 2020.
[Added 5-14-2022 ATM
by Art. 25]
A.
Fund name. There shall be a separate fund called the Harvard Elementary
School Electric Vehicle Charging Station Revolving Fund authorized
for use by the Harvard School Committee.
B.
Revenues. The Town Accountant shall establish the Harvard Elementary
School Electric Vehicle Charging Station Revolving Fund as a separate
account and credit to the Fund all of the fees charged and received
by the Harvard School Committee in connection with the use of the
charging station.
C.
Purposes and expenditures. During each fiscal year, the Harvard School
Committee may incur liabilities against and spend monies from the
Harvard Elementary School Electric Vehicle Charging Station Revolving
Fund for the expenses of the charging station.
D.
Fiscal years. The Harvard Elementary School Electric Vehicle Charging
Station Revolving Fund shall operate for fiscal years that begin on
or after July 1, 2022.
