City of Haverhill, MA
Essex County
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Table of Contents
Table of Contents
[HISTORY: Adopted by the City Council of the City of Haverhill 5-8-2018 by Doc. 57. Amendments noted where applicable.]
This chapter establishes and authorizes revolving funds for use by City 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 chapter 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 City Council 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 Mayor and City Council.
Interest earned on monies credited to a revolving fund established by this chapter shall be credited to the general fund.
Except as provided in MGL c. 44, § 53E 1/2, and this chapter, the laws, charter provisions, ordinances, rules, regulations, policies or procedures that govern 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 chapter. The City Auditor shall include a statement on the collections credited to each fund 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.
A. 
Wood School Day Care Revolving Fund.
(1) 
Fund name. There shall be a separate fund called the "Wood School Day Care Revolving Fund," authorized for use by the Human Services Division.
(2) 
Revenues. The City Auditor shall establish the Wood School Day Care Revolving Fund as a separate account and credit to the fund all of the fees charged and received by the Human Services Division in connection with the Wood School Day Care.
(3) 
Purposes and expenditures. During each fiscal year, the Human Services Division may incur liabilities against and spend monies from the Wood School Day Care Revolving Fund in connection with Wood School Day Care.
(4) 
Fiscal years. The Wood School Day Care Revolving Fund shall operate for fiscal years that begin on or after July 1, 2018.
B. 
Council on Aging Activities Revolving Fund.
(1) 
Fund name. There shall be a separate fund called the "Council on Aging Activities Revolving Fund," authorized for use by the Senior Services Director.
(2) 
Revenues. The City Auditor shall establish the Council on Aging Activities Revolving Fund as a separate account and credit to the fund all of the fees and assessments charged and received by the Senior Services Director in connection with the Council on Aging activities.
(3) 
Purposes and expenditures. During each fiscal year, the Senior Services Director may incur liabilities against and spend monies from the Council on Aging Activities Revolving Fund in connection with senior activities.
(4) 
Fiscal years. The Council on Aging Activities Revolving Fund shall operate for fiscal years that begin on or after July 1, 2018.
C. 
Citizen Center Rental Revolving Fund.
(1) 
Fund name. There shall be a separate fund called the "Citizen Center Rental Revolving Fund," authorized for use by the Citizen Center Director.
(2) 
Revenues. The City Auditor shall establish the Citizen Center Rental Revolving Fund as a separate account and credit to the fund all of the rent and fees charged and received by the Citizen Center Director in connection with the Citizen Center Rental.
(3) 
Purposes and expenditures. During each fiscal year, the Citizen Center Director may incur liabilities against and spend monies from the Citizen Center Rental Revolving Fund in connection with Citizen Center purposes.
(4) 
Fiscal years. The Citizen Center Rental Revolving Fund shall operate for fiscal years that begin on or after July 1, 2018.
D. 
Veteran's Memorial Skating Rink Revolving Fund.
(1) 
Fund name. There shall be a separate fund called the "Veteran's Memorial Skating Rink Revolving Fund," authorized for use by the Citizen Center Director.
(2) 
Revenues. The City Auditor shall establish the Veteran's Memorial Skating Rink Revolving Fund as a separate account and credit to the fund all of the rent, fees, and other assessments charged and received by the Citizen Center Director in connection with the Veteran's Memorial Skating Rink.
(3) 
Purposes and expenditures. During each fiscal year, the Citizen Center Director may incur liabilities against and spend monies from the Veteran's Memorial Skating Rink Revolving Fund in connection with the Veteran's Memorial Skating Rink.
(4) 
Fiscal years. The Veteran's Memorial Skating Rink Revolving Fund shall operate for fiscal years that begin on or after July 1, 2018.
E. 
Municipal Open Space Management Revolving Fund.
(1) 
Fund name. There shall be a separate fund called the "Open Space Management Revolving Fund," authorized for use by the Forest Management Committee.
(2) 
Revenues. The City Auditor shall establish the Open Space Management Revolving Fund as a separate account and credit to the fund all of the fees and other assessments charged and received by the Forest Management Committee in connection with open space management.
(3) 
Purposes and expenditures. During each fiscal year, the Forest Management Committee may incur liabilities against and spend monies from the Open Space Management Revolving Fund in connection with open space management.
(4) 
Fiscal years. The Open Space Management Revolving Fund shall operate for fiscal years that begin on or after July 1, 2018.
F. 
Recreation and Youth Activities Revolving Fund.
(1) 
Fund name. There shall be a separate fund called the "Recreation and Youth Activities Revolving Fund," authorized for use by the Recreation and Youth Department.
(2) 
Revenues. The City Auditor shall establish the Recreation and Youth Activities Revolving Fund as a separate account and credit to the fund all of the fees and other assessments charged and received by the Recreation and Youth Department in connection with recreation and youth activities.
(3) 
Purposes and expenditures. During each fiscal year, the Recreation and Youth Department may incur liabilities against and spend monies from the Recreation and Youth Activities Revolving Fund in connection with recreation and youth activities.
(4) 
Fiscal years. The Recreation and Youth Activities Revolving Fund shall operate for fiscal years that begin on or after July 1, 2018.