[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.
