This bylaw 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.
[HISTORY: Adopted by the Town Meeting of the Town of Middleborough 4-23-2018 ATM by Art. 4, AG 8-10-2018, eff. 9-6-2018. Amendments noted where applicable.]
A department or agency head, board, committee or officer may incur liabilities against and spend monies from a revolving fund established as authorized by this bylaw 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 that authorization that is later approved during that fiscal year by the Board of Selectmen and Finance Committee.
Interest earned on monies credited to a revolving fund established by this bylaw shall be credited to the general fund.
Except as provided in MGL c. 44, § 53E 1/2 and this bylaw, the laws, charter provisions, bylaws, 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 bylaw. 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.
This bylaw establishes and authorizes the following revolving funds. The table 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.
A Revolving Fund | B Department, Board, Committee, Agency, or Officer Authorized to Spend from Fund | 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 Requirements | G FYs That Begin On or After 7/1/2018 |
|---|---|---|---|---|---|---|
Fire Alarm System | Fire Chief | Tie-in fees Fire alarm installation fees Restitution fees | Fire alarm systems: repairs, maintenance, additions, improvements and equipment purchases | None | None | Yes |
Hazardous Materials Incident Training | Fire Chief | Hazardous materials incident training fees | Equipment and firefighter training | None | None | Yes |
Recycling Program | DPW Director | Recycling cart fee | Recycling carts | None | None | Yes |
Composting Bin Program | DPW Director | Composting bin fee | Composting bins | None | None | Yes |
Herring Fisheries Program | Middleborough-Lakeville Herring Fisheries Commission | Herring permit fee | Administrat- ion, Enforcement Public education related to the management of the Herring Fishery | None | None | Yes |
Recreation and Sports Program | Park Commission | Registration fees for summer programs | Supplies for summer programs, concession stand and pool activities | None | None | Yes |
Zoning Map, Bylaws and Subdivision Rules and Regulations | Town Clerk | Zoning Map and Zoning Bylaw fees | Expenses incurred in the cost of providing the Zoning Map, Zoning bylaws and Subdivision Rules and Regulations | None | None | Yes |
Oliver Estate Advisory Committee | Board of Selectmen | Admission fees Vendor fees | Building maintenance and utilities Supplies Advertising Any other Oliver Estate expenses | None | None | Yes |
Tourism Committee | Tourism Committee | Admission fees Vendor fees Advertising fees Tourism-related activities | Herring Run Festival Festival of Lights Oktoberfest Advertising Tourism-related activities | None | None | Yes |
Wetland Act/Bylaw | Conservation Commission | Wetland Act Fee | Fund certain operations of the Conservation Commission | None | None | Yes |