[HISTORY: Adopted by the Annual Town Meeting 5-16-2017 by Art. 12. Amendments noted where applicable.]
This by-law establishes and authorizes revolving funds for use by the 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 M.G.L. c. 44, § 53E1/2.
A department or department manager, board, committee or officer may incur liabilities against and spend monies from a revolving fund established and authorized by this by-law without appropriation subject to the following limitations:
A. 
Full-time employee salaries shall not be charged to the fund unless fringe benefits associated with full-time employees are also charged to 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 is later approved during the fiscal year by the Select Board and Finance Committee.
Interest earned on monies credited to a revolving fund established by this by-law shall be credited to the General Fund.
Except as provided in M.G.L. c. 44, § 53E1/2 and this by-law, the laws, 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 by this by-law. 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 the expenditure in the regular report the Town Accountant provides the department, board, committee, agency or officer on appropriations made for its use.
[Amended ATM 5-15-2018 by Art. 10; ATM 6-16-2020 by Art. 8]
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 by-law.
A
B
C
D
E
F
G
Revolving
Fund
Department, Board, Committee, Agency or Officer Authorized to Spend from Fund
Fees, Charges or other receipt credited to fund
Program or Activity Expenses Payable from Fund
Restrictions or Conditions on Expenses Payable from Fund
Other Requirements/ Reports
Fiscal Years
Inspector's Revolving
Inspectors
Inspection permits
Inspectors' fees, stipends and expenses
NONE
NONE
Fiscal years that begin on or after July 1, 2017
HAZ-MAT
Revolving
Police and Fire
HAZ-MAT fines
Personnel training, purchasing supplies and equipment, maintenance and repair of equipment and vehicles and anything related to HAZ-MAT response
NONE
NONE
Fiscal years that begin on or after July 1, 2017
Boat Ramp Revolving
Lake Management
Boat Ramp access
Seasonal employee wages and boat ramp expenses
NONE
NONE
Fiscal years that begin on or after July 1, 2017
Harbormaster Revolving
Police
Fines for Lake removals
Expenses regarding removal and storage of items removed from lake
NONE
NONE
Fiscal years that begin on or July 1, 2017
Local Lake Permitting Revolving
Police and Conservation
Lake permitting fees
Expenses regarding DEP regulations for lake structures and safety patrols
NONE
NONE
Fiscal years that begin on or after July 1, 2017
Custodial Service Fund
Maintenance Department
Fees from use
Expenses to staff and monitor events in Town owned buildings
NONE
NONE
Fiscal years that begin on or after July 1, 2017
COA Revolving Fund
COA
Fees/Charges
Fund Trips/ Newsletter
NONE
NONE
Fiscal years that begin on or after July 1, 2017
COA Classes Revolving Fund
COA
Fees/Charges
Fund Senior Citizen
Classes
NONE
NONE
Fiscal years that begin on or after July 1, 2017
Sidewalk Revolving
DPW
Fees for waiver of sidewalk condition, regulation, or requirement
Expenses for the construction of sidewalks within the Town
NONE
NONE
Fiscal years that begin on or after July 1, 2018
COA House Numbering Program Revolving Fund
COA
Fees/charges from the Southwick residents' purchasing signs and posts
Purchasing of signs and posts from vendors
NONE
NONE
Fiscal years that begin on or after July 1, 2018
Local Wetland Application Revolving Fund
[Added ATM 6-16-2020 by Art. 10]
The maximum amount that may be spent during fiscal year 2021 beginning on July 1, 2020 for the revolving funds established in Chapter 25 of the Code of the Town of Southwick for certain departments, boards, committees, agencies or officers in accordance with M.G.L. c. 44, § 53E 1/2 shall be as follows:
Revolving Fund
Department, Board, Committee, Agency or Officer
Limit on Spending
Inspector's Revolving
Inspectors
$40,000
HAZ-MAT Revolving
Police & Fire
$40,000
Boat Ramp Revolving
Lake Mgmt
$50,000
Police Chief Lake Revolving
Police
$20,000
Local Lake Permitting Revolving
Police & Conservation
$40,000
Custodial Service Fund
Maintenance Dept.
$5,000
COA Revolving Fund
COA
$10,000
COA Classes Revolving Fund
COA
$10,000
Sidewalk Revolving
DPW
$80,000
COA House Numbering Program Revolving Fund
COA
$10,000
Local Wetland Application
Conservation Commission
$50,000