This by-law establishes and authorizes revolving funds for use by Town, departments, boards, committees, agencies and 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 General Laws Chapter 44, § 53E 1/2.
[Adopted 5-1-2017 ATM, Art. 23]
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 by-law 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.
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 Annual 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 Select Board and Finance Committee.
Interest earned on monies credited to a revolving fund established by this by-law shall be credited to the general fund.
Except as provided in General Laws Chapter 44, § 53E 1/2, and this by-law, the laws, charter provisions, by-laws, 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 by-law. The Town Accountant shall include a statement on the collections credited to the fund, the encumbrances and expenditures charged to each 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.
[Amended 6-13-2020 ATM by Art. 29; 5-2-2022 ATM by Art. 5]
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 by-law.
A | B | C | D | E | F | G |
|---|---|---|---|---|---|---|
Inspectional Services | Building Inspector | Fees charged and received by the Building Inspector for gas, plumbing and electrical inspections | Salaries or wages of inspectors performing gas, plumbing or electrical inspections and expenses related to those inspections | Salaries or wages of full-time employees shall be paid from the annual budget appropriation of the Building Inspector and not from the Fund. | Fiscal Year 2019 and subsequent years | |
Alarm Box Repairs | Fire Department | Fees charged from false alarm calls | Expenses related to alarm box repairs | Fiscal Year 2019 and subsequent years | ||
CPR Courses | Fire Department | Fees charged and received by the Fire Department for CPR courses | Expenses related to providing CPR courses | No salaries or wages of full-time employees shall be paid from the Fund. | Fiscal Year 2019 and subsequent years | |
Sealer of Weights and Measures | Select Board | Fees charged and received by the Town Sealer of Weights and Measures for equipment inspections | Contractual services related to those inspections | No salaries or wages of full-time employees shall be paid from the Fund. | Fiscal Year 2019 and subsequent years | |
MART Bus fees | Elder and Human Services | Reimburse-ments from the Montachusett Regional Transit Authority (MART) and bus fees | Salaries or wages of van drivers related to the operation of the transportation program | Salaries or wages of full-time employees shall be paid from the annual budget appropriation of the Elder and Human Services Budget and not from the Fund. | Within 30 days of the end of month, the Director must provide a report on Fund revenues and expenditures during the month to MART. | Fiscal Year 2019 and subsequent years |
Pet Cemetery | Cemetery Commission | Fees charged and received by the Cemetery Commission for Pet Cemetery fees | Contractual services or expenses related to those services | Salaries or wages of full-time employees shall be paid from the annual budget appropriation of the Cemetery Budget and not from the Fund. | Fiscal Year 2019 and subsequent years | |
Parks, Recreation, and Community Education (PRCE) Programs | Park and Recreation Commission | Fees and fees charged for programs and services provided by PRCE | Salaries and wages, services, equipment, and expenses associated with programming | Fiscal year 2023 and subsequent years | ||
Legal Advertisements | Board of Appeals | Receipts paid by applicants for advertising costs | Advertising or publishing related expenses for the applicant | Fiscal Year 2019 and subsequent years | ||
Cemetery Revolving | Cemetery Commission | Allow a portion of receipts received from sales of lots | Expenses related to the maintenance of lots | Salaries or wages of full-time employees shall be paid from the annual budget appropriation of the Cemetery Budget and not from the Fund. | Fiscal Year 2019 and subsequent years | |
Permitting Software | Select Board | A portion of receipts received from land use permit fees | Expenses associated with maintenance fees of permitting software | Fiscal Year 2019 and subsequent years | ||
Police Cruiser Sales | Select Board | Proceeds resulting from the sale/disposal of surplus/retired police vehicles | Expenses associated with purchasing Police replacement vehicles | Purchase must be authorized under the Annual Capital Plan | Fiscal Year 2019 and subsequent years | |
Composting Bins | Highway | Proceeds resulting from the disposal/sale of composting bins | Expenses associated with the Sustainability program | Fiscal Year 2019 and subsequent years | ||
LCTV Boxborough IMA | Select Board | Proceeds resulting from the provision of LCTV cable services to the Town of Boxborough through an intermunicipal agreement | Expended for expenses associated with the provision of said services | Salaries or wages of full-time employees shall be paid from the annual budget appropriation of the Cemetery Budget and not from the Fund. A Transfer out from the fund will serve as an offset to the LCTV budget appropriated in the General Fund. | Within 30 days of the end of the quarter, the Director must provide an invoice to Boxborough for Services. | Fiscal Year 2019 and subsequent years |
School Department Transportation | School Committee | Proceeds resulting from user fees from providing school bus transportation | Contractual expenses associated with providing student bus transportation | No salaries or wages of full-time employees shall be paid from the Fund. | Fiscal Year 2019 and subsequent years | |
School Department One to One Technology | School Committee | Proceeds resulting from user fees from technology lease purchases | Expenses associated with one to one technology initiative for students | No salaries or wages of full-time employees shall be paid from the Fund. | Fiscal Year 2019 and subsequent years | |
Community Gardens | Conservation Commission | Fees paid for community gardens | Contractual services for maintenance and improvements of said gardens | No salaries or wages of full-time employees shall be paid from the Fund. | Fiscal year 2019 and subsequent years | |
Elder and Human Services | Elder and Human Services | Fees charged for programs and services provided by EHS | Salaries and expenses associated with the programming | Fiscal Year 2021 and subsequent years |