The Collector of Taxes shall collect, under the title of "Town Collector," all accounts due the Town except interest on investments of trust funds.
[Adopted 3-5-1951 (Art. V of the Bylaw Compilation)]
[Amended 6-17-2020 ATM by Art. 9]
Except as otherwise provided by law, the Treasurer shall have custody of deeds, bonds, contracts, insurance policies, and other similar documents owned by the Town, except that the bonds given by the Treasurer and the Collector of Taxes to the Town shall be in the custody of the Select Board (Board).
Every officer shall pay into the treasury of the Town all amounts received by him/her on behalf of the Town, except as otherwise provided by law, and shall make a true return thereof to the Town Accountant, stating the accounts upon which such amounts were received.
[Added 8-31-1978]
The Board is authorized to sell any parcels of land acquired by the Town for nonpayment of taxes by public auction only in accordance with MGL c. 60, § 52.
[Added 5-13-2017 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 and part-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).
[Amended 5-19-2018 ATM by Art. 3]
(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 that authorization that is later approved during that fiscal year by the Board and the Advisory Committee.
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, 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 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.
Establishment of the several departmental accounts. The authorized departmental revolving accounts are as follows:
[Amended 5-19-2018 ATM by Art. 3; 5-10-2023 ATM by Art. 5; 11-15-2023 by FTM, Art. 9]
Revolving Fund Name | Programs and Purposes of Fund | Departmental Receipts to be Credited to Fund | Officer Authorized to Expend from Fund | Fiscal Years |
|---|---|---|---|---|
Burial and Improvement Fund | Wages for weekend burials and cemetery capital improvements | Fees charged for weekend burials | Cemetery Commission | FY 2018 and subsequent fiscal years |
Recycling Fund | Operation of the recycling program | Receipts from the sale of recycling equipment and disposal of recycled goods | Board of Health | FY 2018 and subsequent fiscal years |
Plumbing and Gas Inspector Compensation Fund | Wages for the Gas and Plumbing Inspector | 80% of the fees collected for gas and plumbing permits | Office of Development Services Director | FY 2018 and subsequent fiscal years |
Electrical (Wiring) Inspector Compensation Fund | Wages for the Electrical (Wiring) Inspector | 80% of the fees collected for electrical (wiring) permits | Office of Development Services Director | FY 2018 and subsequent fiscal years |
Parks and Recreation Fund | Wages of seasonal or part-time staffing, supplies, and general associated expenses | Fees received for rentals of facilities, concessions, sports, instructional, day-camp, and program offerings | Parks and Recreation Commission | FY 2024 and subsequent fiscal years |