Town of West Springfield, MA Departmental Revolving Funds

§ 25-8 Purpose and authority.

This article 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.

§ 25-9 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 article without appropriation, subject to the following limitations:

Fringe benefits of full-time employees whose salaries or wages are paid from the fund shall also be paid from the fund.

No liability shall be incurred in excess of the available balance of the fund.

The total amount spent during a fiscal year shall not exceed the amount authorized by the Town 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 Town Council.

§ 25-10 Interest.

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

§ 25-11 Procedure and reports.

Except as provided in MGL c. 44, § 53E 1/2 and this article, the laws, Charter provisions, ordinances, 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 article. The Chief Financial Officer 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 Chief Financial Officer provides the department, board, committee, agency or officer on appropriations made for its use.

§ 25-12 Authorized revolving funds.

[Amended 8-16-2021]

This table establishes:

Each revolving fund authorized for use by a Town department, board, committee, agency or officer;

The department or agency head, board, committee or officer authorized to spend from each fund;

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 Chief Financial Officer;

The expenses of the program or activity for which each fund may be used;

Any restrictions or conditions on expenditures from each fund;

Any reporting or other requirements that apply to each fund; and

The fiscal years each fund shall operate under this article.

Revolving Fund	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	Other Requirements/ Reports	Fiscal Years
Library	Library Director	Collected library fines	Replacement of library collection materials (in all formats)	None	None	All years on or after July 1, 1994, until discontinued by Town Council vote
Council on Aging Activity	Council on Aging Director	Activity fees from program participants as well as donations to reduce activity fees	Related activity costs (instructor fees and program supplies)	None	None	All years on or after July 1, 2004, until discontinued by Town Council vote
Town Council	Town Council President	Fees collected for costs related to public hearings	Costs related to public hearings, inclusive of publication, mailing and other as related to providing notice	None	None	All years on or after July 1, 2003, until discontinued by Town Council vote
DPW Pavement Restoration	Department of Public Works Director	Fees charged for roadway cuts	Costs for permanent repair of related roadway	None	None	All years on or after July 1, 2006, until discontinued by Town Council vote
Health Department Medical Goods and Services	Health Department Director	Receipt of direct and third-party payments for vaccine services	Related supplies and services as well as additional medical related personnel	No more than $15,000 may be expended for personnel-related expenses	None	All years on or after July 1, 2014, until discontinued by Town Council vote
Health Department Tobacco/Nicotine Delivery Devices	Health Department Director	Permit fees to sell tobacco and nicotine delivery devices	Tobacco and nicotine delivery devices education and enforcement costs	None	None	All years on or after July 1, 2013, until discontinued by Town Council vote
Police Public Travel and Recreation Patrol Fund	Chief of Police	Towing fees generated pursuant to § 249-9 of the General Ordinances	Purchase of cruisers and other vehicles as well as parts, equipment, maintenance and service of said police vehicles	Expenditure must also have approval of Mayor	None	All years on or after July 1, 2014, until discontinued by Town Council vote
Bear Hole	Conservation Agent	Receipts, donations and other income directly attributable to the Town's former watershed property known as Bear Hole	Expenses related to the care, protection and maintenance of the Town's former watershed property known as Bear Hole	Expenditure must also have approval of the Mayor	None	All years on or after July 1, 2021, until discontinued by Town Council vote