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 Whitman as indicated in article histories. Amendments noted where applicable.]
[Adopted 6-2-2021 ATM by Art. 21, AG approved 9-24-2021, eff. 10-6-2021]
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 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.
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 Select Board 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.
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/ Reports | G. Fiscal Years |
|---|---|---|---|---|---|---|
Animal Control | Board of Health vote | Fines assessed by Animal Control Officer; boarding or adoption fees | Expenditures related to animal control | Not to be used for payment of salaries | Fiscal Year 2019 and subsequent years | |
Council on Aging | Director, Council on Aging | Minibus fares and program fees | Council on Aging expenses | None | Fiscal Year 2019 and subsequent years | |
Library Fines and Fees | Board of Library Trustees vote | Late return fines and program fees | Library operating expenses | None | Fiscal Year 2019 and subsequent years | |
Passport and photo fees | Director, Council on Aging | Sale of photos and passport acceptance fees | Any expenditures related to passport services | None | Fiscal Year 2019 and subsequent years | |
Planning Board | Planning Board vote | Fees received on applications and plan review | All expenses of the Planning Board | Not to be used for full-time payroll costs | Fiscal Year 2019 and Subsequent Years | |
Police Department | Police Department | Fines assessed under MGL c. 41 § 21D and fees from Southeastern Massachusetts Law Enforcement | Police training and equipment purchases | None | Fiscal Year 2019 and Subsequent Years | |
Recreation Department | Recreation Commission | Fees received for all activities and recreational programs | All Recreation Department expenditures | Shall not be used to pay salary costs for any full-time employees | Fiscal Year 2019 and Subsequent Years | |
Street Lighting Receipts | Street Lighting | Fees for lighting and insurance claims | Expenditures related to street lighting | None | None | Fiscal Year 2021 and Subsequent Years |