[Amended 1-3-1966 by Ord. No. 6762; 1-25-1988 by Ord. No. 88-1999A; 7-22-1991 by Ord. No. 91-4034B]
The City Clerk shall notify the Auditor and the Comptroller-Treasurer, in writing, of all orders authorizing appropriations, expenditures, assessments, apportionments, abatements or awards of damages immediately after such orders are approved. He shall also notify committees and municipal boards of any orders affecting the appropriations under their control. He shall report to the Auditor, once in every month, all amounts received and paid to the Comptroller-Treasurer on account of licenses or fees of any description.
[Amended 1-3-1966 by Ord. No. 6762; 1-25-1988 by Ord. No. 88-1999A; 7-22-1991 by Ord. No. 91-4034B]
Whenever a loan shall be authorized by the City Council, bonds or notes of the City, so prepared as to meet its conditions, shall be issued therefor and disposed of under the direction of the Committee on Finance and in such manner as may best promote the interests of the City. All bonds issued by the City shall be signed in the name and in behalf of the City by the Mayor and Comptroller-Treasurer and shall bear the Seal of the City, and for all temporary loans, the note or notes of the same shall be signed by the Comptroller-Treasurer and approved by the Mayor. The City Auditor shall keep a record of all bonds and notes so signed, countersigned and approved, entering the same against a memorandum of the order authorizing the loan.
[Amended 1-3-1966 by Ord. No. 6762; 1-25-1988 by Ord. No. 88-1999A; 7-22-1991 by Ord. No. 91-4034B]
All officers shall pay to the Comptroller-Treasurer forthwith all amounts received by them on behalf of the City and make a true return to the City Auditor, stating the accounts upon which the same were received.
[Amended 1-3-1966 by Ord. No. 6762; 1-25-1988 by Ord. No. 88-1999A]
Whenever any bills for assessments on accounts of sewers, drains or sidewalks are delivered to the Tax Collector for collection, he shall forthwith demand payment, in writing, and if any assessments remain unpaid for three months after demand and no notice of apportionments, or requests therefor, shall have been received by him, he shall proceed to collect the same according to law.
[Added 6-19-2017 by Ord. No. 17-1006931B[1]]
A. 
Purpose. This ordinance establishes and authorizes revolving funds for use by City 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 § 53E1/2 of Chapter 44 of the Massachusetts General Laws, as amended.
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 ordinance 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.
(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 the City Council on or before July 1 of said fiscal year, or any increased amount of said authorization which is later approved by the City Council and Mayor during that fiscal year.
C. 
Interest. Interest earned on monies credited to a revolving fund established by this ordinance shall be credited to the general fund.
D. 
Procedures and reports. Except as provided in § 53E1/2 of Chapter 44 of the Massachusetts General Laws, as amended, and this ordinance, the laws, charter provisions, ordinances, rules, regulations, policies or procedures governing the receipt and custody of City monies and the expenditure and payment of City funds shall apply to the use of a revolving fund established and authorized by this ordinance. The City Auditor 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 City Auditor provides the department, board, committee, agency or officer on appropriations made for its use.
E. 
Authorized revolving funds.
(1) 
Parks and Recreation Revolving Fund.
(a) 
Fund name. There shall be a separate fund called the "Parks and Recreation Revolving Fund" for the use of the Department of Public Works.
(b) 
Revenues. The City Auditor shall establish the Parks and Recreation Revolving Fund as a separate account and credit to the fund all payments, fees and/or rental income due the City from owners of antennas and related telecommunications equipment located or co-located at wireless communications facilities situated on property under the care, custody, management and control of the City of Marlborough.
(c) 
Purposes and expenditures. During each fiscal year, the Commissioner of Public Works may incur liabilities against, and spend monies from, the Parks and Recreation Revolving Fund for the purposes of maintenance and improvement of municipal parks and municipal recreational facilities.
(d) 
Reports. The Commissioner of Public Works shall prepare a year-end report identifying funds received, funds expended, a description of expenditures, and the year-end balance.
(e) 
Fiscal years. The Parks and Recreation Revolving Fund shall operate for fiscal years that begin on or after July 1, 2017.
(2) 
Council on Aging Revolving Fund.
(a) 
Fund name. There shall be a separate fund called the "Council on Aging Revolving Fund" for the use of the Council on Aging.
(b) 
Revenues. The City Auditor shall establish the Council on Aging Revolving Fund as a separate account and credit to the fund all donations received by the Council on Aging/Senior Center.
(c) 
Purposes and expenditures. During each fiscal year, the Executive Director of the Council on Aging may incur liabilities against, and spend monies from, the Council on Aging Revolving Fund for the purposes of Council on Aging/Senior Center programming.
(d) 
Reports. The Executive Director of the Council on Aging shall prepare a year-end report identifying funds received, funds expended, a description of expenditures, and the year-end balance.
(e) 
Fiscal years. The Council on Aging Revolving Fund shall operate for fiscal years that begin on or after July 1, 2017.
(3) 
Public Safety Revolving Fund.
(a) 
Fund name. There shall be a separate fund called the "Public Safety Revolving Fund" for the use of the Mayor of the City.
(b) 
Revenues. The City Auditor shall establish the Public Safety Revolving Fund as a separate account and credit to the fund all emergency dispatch fees due the City pursuant to its contract with Patriot Ambulance, unless otherwise directed by the Massachusetts General Laws.
(c) 
Purposes and expenditures. During each fiscal year, the Mayor may incur liabilities against, and spend monies from, the Public Safety Revolving Fund for the purposes of public safety related expenses.
[Amended 6-21-2021 by Ord. No. 21-1008303A]
(d) 
Reports. The Mayor shall prepare a year-end report identifying funds received, funds expended, a description of expenditures, and the year-end balance.
(e) 
Fiscal years. The Public Safety Revolving Fund shall operate for fiscal years that begin on or after July 1, 2017.
(4) 
Water and Sewer Revolving Fund.
[Added 6-21-2021 by Ord. No. 21-1008303A]
(a) 
Fund name. There shall be a separate fund called the "Water and Sewer Revolving Fund" for the use of the Department of Public Works.
(b) 
Revenues. The City Auditor shall establish the Water and Sewer Revolving Fund as a separate account and credit to the fund all entrance fees paid for the purpose of connecting buildings to the municipal water and sewer systems.
(c) 
Purposes and expenditures. During each fiscal year, the Commissioner of Public Works may incur liabilities against, and spend monies from, the Water and Sewer Revolving Fund for the purposes of infrastructure projects associated with the demand of all new development on the water and sewer systems.
(d) 
Reports. The Commissioner of Public Works shall prepare a year-end report identifying funds received, funds expended, a description of expenditures, and the year-end balances.
(e) 
Fiscal years. The Water and Sewer Revolving Fund shall operate for fiscal years that begin on or after July 1, 2021.
[1]
Editor's Note: This ordinance adopted this new section as § 67-27 which has been renumbered as § 67-26.1 in order to preserve the numbering of the existing sections in this chapter.