[Adopted by the Annual Town Meeting of the Town of Middleton 5-9-2017 by Art. 7. Amendments noted
where applicable.]
This bylaw establishes and authorizes revolving funds for use
by Town departments, boards, committees, agencies and 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.
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 Annual 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 6-5-2021 ATM by Art. 28]
Interest earned on monies credited to a revolving fund established
by this bylaw shall be credited to the general fund.
Except as provided in MGL c. 44, § 53E 1/2, and this
bylaw, the laws, charter provisions, bylaws, 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
the fund, the encumbrances and expenditures charged to each 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.
The table establishes:
A.
Each revolving fund authorized for use by a Town department, board,
committee, agency or officer;
B.
The department or agency head, board, committee or officer authorized
to spend from each fund;
C.
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;
D.
The expenses of the program or activity for which each fund may be
used;
E.
Any restrictions or conditions on expenditures from each fund;
F.
Any reporting or other requirements that apply to each fund; and
G.
The fiscal years each fund shall operate under this bylaw.
|
A
|
B
|
C
|
D
|
E
|
F
|
G
|
|---|---|---|---|---|---|---|
|
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
|
|
Firearms License and Permits
|
Police Chief
|
Firearm licenses and permit revenues
|
Firearm permit issuance expenses, purchase of equipment and
technology associated with the implementation of Chapter 180 of the
Acts of 1998
|
Fiscal Year 2019 and subsequent years
| ||
|
Council on Aging
|
Council on Aging Director
|
Fees from programs, activities and trips sponsored by the Council
on Aging
|
Expenses related to said programs, activities and trips sponsored
by the Council on Aging
|
Fiscal Year 2019 and subsequent years
| ||
|
Recreation
|
Recreation Commission
|
Fees from programs, activities and trips sponsored by the Recreation
Commission
|
Expenses related to said programs, activities and trips sponsored
by the Recreation Commission
|
Fiscal Year 2019 and subsequent years
| ||
|
Recreation Field Use
|
Superintendent of Public Works
|
Field use permits
|
Expenses related to field maintenance and improvements
|
Fiscal Year 2019 and subsequent years
| ||
|
Stormwater Management
|
Superintendent of Public Works under direction of Town Administrator
|
Permits, fees, fines, and contributions related to stormwater
management
|
Expenses related to the design and construction of stormwater
improvement projects
|
Fiscal Year 2019 and subsequent years
|
