Town of Williamstown, MA
Berkshire County
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Table of Contents
Table of Contents
[HISTORY: Adopted by the Annual Town Meeting of the Town of Williamstown 5-15-2018, Art. 28. Amendments noted where applicable.]
This chapter 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 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 Town Meeting on or before July 1 of that fiscal year, or any increased amount of the authorization that is later approved during that fiscal year by the Selectboard and the Finance Committee.
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, bylaws, rules, regulations, policies or procedures that govern the receipt and custody of the Town monies and the expenditure and payment of Town funds shall apply to the use of a revolving fund established and authorized by this chapter. 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.
The following Table of Authorized Revolving Funds establishes:
A. 
Each revolving fund authorized for use by a Town department, board, committee, agency or office;
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 chapter.
A
Revolving Fund
B
Department, Board, Committee, Agency or Officer Authorized to Spend
C
Fees, Charges or Other Receipts Credited to Fund
D
Program or Activity Expenses Payable from Fund
E
Restrictions or Conditions on Expenses Payable from Fund
F
Other Require- ments/ Reports
G
Fiscal Years
Gas and Plumbing Inspection
Building Commissioner
Inspection Fees
Salaries and expenses
None, other than as set forth in this chapter and by Town Meeting vote
None, other than as set forth in this chapter and by Town Meeting vote
Fiscal Year 2018 and subsequent years
Public Library
Library Trustees
Fees and fines
Supplies, services and equipment
None, other than as set forth in this chapter and by Town Meeting vote
None, other than as set forth in this chapter and by Town Meeting vote
Fiscal Year 2018 and subsequent years
Expenditures from each revolving fund set forth herein shall be subject to the limitation established annually by Town Meeting or any increase therein as may be authorized in accordance with MGL c. 44, § 53E 1/2.