[Adopted 11-6-2017 STM
by Art. 5]
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.
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 (except for those
employed as school bus drivers).
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 the Finance
Committee.
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/ordinance, 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.
[Amended 5-7-2018 ATM
by Art. 13; 10-12-2020 ATM by
Art. 14]
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/Finance Director;
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/ordinance.
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A
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B
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C
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D
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E
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F
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G
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|---|---|---|---|---|---|---|
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Revolving Fund
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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
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Other Requirements/ Reports
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Fiscal Years
|
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Cable TV Licensing and Relicensing Fund
|
Select Board
|
Receipts to be deposited to this fund shall be solely
derived from the annual proceeds received by the Town from the cable
television licensee under the terms of a renewal license granted by
the Select Board.
|
The purpose of this fund is to prepare for future cable
licensing or relicensing, and to defray the costs incurred by the
Town in providing public internet access.
|
Expenditures in the current fiscal year shall not exceed
the balance in the fund carried forward from the prior fiscal year
plus receipts deposited into the fund during the current fiscal year
and in any case shall not exceed $20,000
|
Any unused balance, subject to subsequent Town Meeting
authorization, shall carry forward for the benefit of Sharon cable
subscribers to cover any costs incurred at the time of license issuance
or renewal.
|
Fiscal Year 2018 and subsequent years
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Library Public-Use Supplies Replacement Fund
|
Library Director, with the approval of the Library
Board of Trustees
|
Receipts to be deposited in this fund shall be monies
collected as a user fee paid by the users of computer printers and/or
the recipients of faxes. Such monies represent the replacement cost
of the supplies.
|
The purpose of this fund is to acquire supplies associated
with the use of public-use computer printers and faxes such as, but
not limited to, paper and ink cartridges.
|
Expenditures in the current fiscal year shall not exceed
the balance in the fund carried forward from the prior fiscal year
plus receipts deposited into the fund during the current fiscal year
and in any case shall not exceed $7,000.
|
Fiscal Year 2018 and subsequent years
| |
|
Library Materials Replacement Fund
|
Library Director, with the approval of the Library
Board of Trustees
|
Receipts to be deposited in this fund shall be monies
paid by the borrowers of the lost materials. Such monies represent
the replacement cost of the material.
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The purpose of this fund is to acquire equivalent Public
Library materials to replace items lost by those who borrow such materials.
|
Expenditures in the current fiscal year shall not exceed
the balance in the fund carried forward from the prior fiscal year
plus receipts deposited into the fund during the current fiscal year
and in any case shall not exceed $3,500.
|
Fiscal Year 2018 and subsequent years
| |
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Street Opening Fund
|
Superintendent of Public Works, with the approval of
the Select Board
|
Receipts to be deposited in this fund shall be monies
paid by utility companies, contractors and/or the Town Water Division
in accordance with the requirements of the Town of Sharon Street Opening
Manual.
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The purpose of this fund is to defray the cost of making
permanent repairs to openings in Town streets by utility companies,
contractors, and/or the Town Water Division.
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Expenditures in the current fiscal year shall not exceed
the balance in the fund carried forward from the prior fiscal year
plus receipts deposited into the fund during the current fiscal year
and in any case shall not exceed $25,000.
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Fiscal Year 2018 and subsequent years
| |
|
Solid Waste and Recycling Fund
|
Superintendent of Public Works, with the approval of
the Select Board
|
Receipts to be deposited to this fund shall be receipts
related to the Town's solid waste and recycling program.
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The purpose of this fund is to support the solid waste
and recycling program of the Town of Sharon and to purchase and install
shade trees and shrubs to be planted in the public ways of the Town
and otherwise as provided for in MGL c. 87, § 7.
|
Expenditures in the current fiscal year shall not exceed
the balance in the fund carried forward from the prior fiscal year
plus receipts deposited into the fund during the current fiscal year
and in any case shall not exceed $1,800,000
|
Fiscal Year 2018 and subsequent years
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|
Community Center Building Maintenance Fund
|
Superintendent of Public Works, with the approval of
the Select Board
|
Receipts to be deposited into the fund shall be monies
collected from users and lessees of the Community Center.
|
The purpose of this fund is to provide and pay for
the maintenance, repair, improvement, monitoring, and operation of
the Community Center.
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Expenditures in the current fiscal year shall not exceed
the balance in the fund carried forward from the prior fiscal year
plus receipts deposited into the fund during the current fiscal year
and in any case shall not exceed $100,000.
|
Fiscal Year 2018 and subsequent years
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|
Parking Lot Fund
|
Superintendent of Public Works, with the approval of
the Select Board
|
Receipts to be deposited to this fund shall be solely
derived from the receipt of parking fees and charges.
|
The purpose of this fund is to provide and pay for
the maintenance, repair, improvement, monitoring, and operation, including
payment for public liability coverage, for municipal parking lots
within the Town that are subject to the control of the Select Board,
including, but not limited to, the parking lot located on Pond Street
which was accepted at Special Town Meeting on June 21, 1978, by gift
of the Sharon Civic Foundation, and/or to purchase or lease additional
parking lots, and in general for any traffic control or traffic safety
purposes.
|
Expenditures in the current fiscal year shall not exceed
the balance in the fund carried forward from the prior fiscal year
plus receipts deposited into the fund during the current fiscal year
and in any case shall not exceed $65,000.
|
Fiscal Year 2018 and subsequent years
| |
|
Railroad Parking Fund
|
Superintendent of Public Works, with the approval of
the Select Board
|
Receipts to be deposited to this fund shall be solely
derived from the receipt of MBTA parking fees and charges.
|
The purpose of this fund is to provide and pay for
the maintenance, repair, improvement, monitoring, and operation, including
payment for public liability coverage, for the MBTA parking lot and
in general for any traffic control or traffic safety purposes related
thereto.
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Expenditures in the current fiscal year shall not exceed
the balance in the fund carried forward from the prior fiscal year
plus receipts deposited into the fund during the current fiscal year
and in any case shall not exceed $500,000.
|
Fiscal Year 2018 and subsequent years
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|
Recreation Programs Revolving Fund
|
Recreation Director, with the approval of the Select
Board
|
Receipts to be deposited into this fund shall be monies
collected from users of the Recreation Department programs and facilities.
|
The purpose of this fund is to support the fee-based
Recreation Department programs.
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Expenditures in the current fiscal year shall not exceed
the balance in the fund carried forward from the prior fiscal year
plus receipts deposited into the fund during the current fiscal year
and in any case shall not exceed $400,000.
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Fiscal Year 2018 and subsequent years
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Waterfront Recreation Programs Revolving Fund
|
Recreation Director, with the approval of the Select
Board
|
The purpose of this fund is to utilize all program
monies associated with Massapoag Lake to be utilized for expenses
incurred related to programs occurring on the lake as well as the
beaches.
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Expenditures in the current fiscal year shall not exceed
the balance in the fund carried forward from the prior fiscal year
plus receipts deposited into the fund during the current fiscal year
and in any case shall not exceed $200,000.
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Fiscal Year 2018 and subsequent years
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Conservation Commission Advertising Revolving Fund
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Conservation Commission
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Receipts to be deposited in this fund shall be monies
paid by persons requesting hearings before the Sharon Conservation
Commission.
|
The purpose of this fund shall be to defray the cost
of advertising for hearings and meetings before the Sharon Conservation
Commission.
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Expenditures in the current fiscal year shall not exceed
the balance in the fund carried forward from the prior fiscal year
plus receipts deposited into the fund during the current fiscal year
and in any case shall not exceed $4,000.
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Fiscal Year 2018 and subsequent years
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Board of Health Fund for Monitoring Compliance with
Septic Variance
|
Board of Health
|
Receipts to be deposited into this fund shall be monies
collected from fees generated from application fees for all new on-site
wastewater disposal installations, which require variance from the
requirements of Title V or Article 7 and annual fees, assessed to
owners of new and existing on-site wastewater disposal installations
that require reporting, annual or more frequent pumping, testing,
or other actions by the owner, as required by their variance from
Title V or Article 7.
|
The purpose of this fund is to support the Board of
Health's efforts to protect public health through the successful management
and oversight of all required reporting and testing requirements placed
on on-site wastewater disposal installations that have been and will
be approved for installation requiring mandated variances.
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Expenditures in the current fiscal year shall not exceed
the balance in the fund carried forward from the prior fiscal year
plus receipts deposited into the fund during the current fiscal year
and in any case shall not exceed $20,000.
|
Fiscal Year 2018 and subsequent years
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Health Department Revolving Fund
|
Board of Health
|
Receipts to be deposited into this fund shall be monies
collected through reimbursements for immunizations.
|
The purpose of this fund is to support health promotion
clinics for Sharon residents, including, but not limited to, influenza
and pneumococcal vaccination clinics and to address public health
emergency needs and pay for temporary staffing to support Health Department
surge capacity; to support disease outreach programs and publications,
and infectious disease training and education for Board of Health
and staff.
|
Expenditures in the current fiscal year shall not exceed
the balance in the fund carried forward from the prior fiscal year
plus receipts deposited into the fund during the current fiscal year
and in any case shall not exceed $40,000.
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Fiscal Year 2018 and subsequent years
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Council on Aging Program Revolving Fund
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Council on Aging Director, with the approval of the
Select Board
|
Receipts to be deposited into the fund shall be monies
collected from programming at the Council on Aging.
|
The purpose of this fund is to support fee based Council
on Aging programs.
|
Expenditures in the current fiscal year shall not exceed
the balance in the fund carried forward from the prior fiscal year
plus receipts deposited into the fund during the current fiscal year
and in any case shall not exceed $50,000 (as authorized by Article
13 of the May 2019 Annual Town Meeting).
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Fiscal Year 2018 and subsequent years
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