Town of Charlton, MA Article V Departmental Revolving Funds

[Adopted 5-15-2017 ATM by Art. 13]

§ 5-5 Purpose.

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, § 53E1/2.

§ 5-6 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 further 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.

§ 5-7 Interest.

Interest earned on monies credited to a revolving fund established by this bylaw shall be credited to the general fund.

§ 5-8 Procedures and reports.

Except as provided in MGL c. 44, § 53E1/2 and this bylaw, the laws, Charter provisions, bylaws, rules, regulations, policies and 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.

§ 5-9 Authorized revolving funds.

The table below 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.

Revolving Fund	Department, Board, or Officer Authorized to Spend from Fund	Fees, Charges or Other Receipts Credited to Fund	Program or Activity Payable from Fund	Restrictions or Conditions on Expenses Payable from Fund	Fiscal Years
Wire Inspector Revolving Fund	Inspectional Services	Fees charged for the Wire Inspector's services	Wire Inspector's fee per inspection	Unencumbered balance above $20,000 at the end of the fiscal year reverts to general fund	Fiscal Year 2018 and subsequent years
Gas Inspector Revolving Fund	Inspectional Services	Fees charged for the Gas Inspector's services	Gas Inspector's fee per inspection	Unencumbered balance above $15,000 at the end of the fiscal year reverts to general fund	Fiscal Year 2018 and subsequent years
Plumbing Inspector Revolving Fund	Inspectional Services	Fees charged for the Plumbing Inspector's services	Plumbing Inspector's fee per inspection	Unencumbered balance above $15,000 at the end of the fiscal year reverts to general fund	Fiscal Year 2018 and subsequent years
Cemetery Commission Revolving Fund	Cemetery Department	Interment fee equal to cost of grave opening	Grave opening fee	Unencumbered balance above $5,000 at the end of the fiscal year reverts to general fund	Fiscal Year 2018 and subsequent years
Recreation Commission Revolving Fund	Recreation Commission	Fees charged to individuals participating in a program, donations and gifts, private sponsorship of a program and fees charged for the use of recreation facilities	Funds will be used in direct support of the listed programs for the following items: supplies for the programs, contractual services required to present a program, administrative expenses required to run the program, repair of the equipment used in a program and the repair and maintenance of facilities used for a program.	Unencumbered balance above $15,000 at the end of the fiscal year reverts to general fund	Fiscal Year 2018 and subsequent years
Fire Department Hazardous Waste Revolving Fund	Fire Chief	Fees charged for hazardous waste services and supplies	Payments for hazardous waste training and for replacement supplies	Unencumbered balance above $15,000 at the end of the fiscal year reverts to general fund	Fiscal Year 2018 and subsequent years
Planning Board Revolving Fund	Planning Board	Fees for engineering review and other consultants as well as advertising and mailing	Payments to engineers and other consultants, as well as advertising and mailing	Unencumbered balance above $20,000 at the end of the fiscal year reverts to general fund	Fiscal Year 2018 and subsequent years
Recycling Revolving Fund	Recycling Committee	Fees from sales of rain barrels and/ or compost units	Purchase additional rain barrels and/ or compost bins	Unencumbered balance above $1,000 at the end of the fiscal year reverts to general fund	Fiscal Year 2018 and subsequent years
Assistant Building Inspector Revolving Fund	Inspectional Services	Fees charged for part-time Assistant Building Inspector's services	Part-time Assistant Building Inspector's fees per inspection	Unencumbered balance at the end of the fiscal year reverts to general fund	Fiscal Year 2018 and subsequent years
Conservation Commission – Daniels/ Colburn Road Fund	Conservation Commission	Fees from existing timber products and wildlife improvement incentive programs	1) Timber improvement 2) Wildlife habitat improvement 3) Ecological education and studies 4) Passive recreation, i.e., establish trails/ access/ parking 5) Site evaluation and planning	Unencumbered balance above $10,000 at the end of the fiscal year reverts to general fund	Fiscal Year 2018 and subsequent years
Building Department – Permitting Revolving Fund	Inspectional Services	Fees from online permits	To pay 3% fee charged by online company	Unencumbered balance above $10,000 at the end of the fiscal year reverts to general fund	Fiscal Year 2018 and subsequent years