[HISTORY: Adopted by the Town Meeting of the Town of Wrentham as Art. 4.10, Secs. 1-6 and 8, Art. 4.20 and Art. 4.80 of the 2013 Bylaws. Amendments noted where applicable.]
The financial year shall begin with the first day of July in each year and end with the last day of June following.
There shall be an annual audit of the Town's accounts under the supervision of the Director of Accounts of the Department of Corporations and Taxation[1] in accordance with the provisions of MGL c. 44, § 35.
[1]
Editor's Note: Now the Department of Revenue.
[Amended 11-21-2022 STM by Art. 2]
The Select Board shall have charge of the bonds of the Town Treasurer, Town Collector and Town Clerk and deposit the same in a safe place.
No bill, charge or account against the Town shall be paid without the approval, in writing, first obtained of the person, persons or committee contracting the same.
Any sum in any account established by appropriation which remains unexpended, or with respect to which the expenditure thereof has not been committed by contract, at the close of the second full fiscal year next following its appropriation shall be closed to the Excess and Deficiency Fund; provided, however, that the Town Meeting may approve an extension of not more than 12 months in the time within which funds may be expended or a commitment made for the expenditure thereof at the request of the spending authority. The provisions thereof shall apply to all accounts now on the books of the Town, except that the time within which expenditures be June 30, 1981 for any account which would otherwise be closed by virtue hereof. This section shall not apply to appropriations that are subject to the provisions of state statute.
A. 
Any elected board or elected official, when fixing any fee as authorized by a Town of Wrentham bylaw or by a Massachusetts General Law, shall encourage public participation and fiscal accountability in setting the amount of such fee.
B. 
Each board, committee or department shall observe the provisions of MGL c. 40, § 22F in setting any fee.
C. 
Each year while preparing the Town's annual operating budget for the ensuing fiscal year, each officer, elected board, committee and department that is authorized to charge a fee for service shall analyze the cost of providing such service and recommend any appropriate revisions to the Select Board or other elected board that is the appointing authority.
[Amended 6-8-2015 ATM by Art. 35; 11-21-2022 STM by Art. 2]
D. 
Prior to establishing or revising any fee, the appropriate elected officer or board shall hold a public hearing to obtain public comment on any revision to any fee, or on the establishment of any fee. Notice of such hearing shall be made at least 14 days in advance by posting on the Town's website and other electronic media, issuance of public notices to newspapers of general circulation, and through similar action.
E. 
Members of the public may submit written comments about any matter discussed during the public hearing to the appropriate elected officer or board within 10 days after the hearing is closed.
F. 
Any action by the appropriate elected officer or board to revise any fee shall not take effect until at least 30 days after the date of such action, and shall be posted on the Town's website and reported in the Annual Town Report.
[Amended 6-3-2019 ATM by Art. 13]
A. 
Purpose. 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.
B. 
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 bylaw without appropriation, subject to the following limitations:
(1) 
Fringe benefits of full-time employees whose salaries or wages are paid from the fund shall also be paid from the fund.
(2) 
No liability shall be incurred in excess of the available balance of the fund.
(3) 
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.
[Amended 11-21-2022 STM by Art. 2]
C. 
Interest. Interest earned on monies credited to a revolving fund established by this bylaw shall be credited to the general fund.
D. 
Procedures and reports. Except as provided in MGL c. 44, § 53 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 expenditures in the regular report the Town Accountant provides the department, board, committee, agency or officer on the appropriations made for its use.
E. 
Authorized revolving funds. The table establishes:
(1) 
Each revolving fund authorized for use by a Town department, board, committee, agency or officer.
(2) 
The department or agency head, board, committee or officer authorized to spend from each fund.
(3) 
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.
(4) 
The expenses of the program or activity for which each fund may be used.
(5) 
Any restrictions or conditions on expenditures from each fund.
(6) 
Any reporting or other requirements that apply to each fund.
(7) 
The fiscal years each fund shall operate under this bylaw.
(1)
Revolving Fund
(2)
Department, Board, Committee, Agency, or Officer Authorized to Spend from Fund
(3)
Fees, Charges, or Other Receipts Credited to Fund
(4)
Program or Activity Expenses Payable from Fund
(5)
Restrictions or Conditions on Expenses Payable from Fund
(6)
Other Require-ments /Reports
(7)
Fiscal Years
Police Equipment
Police Department with approval of Town Administrator
Chelsea GCA Premium Outlet Center for police equipment provided at Outlet site
Police equipment
$50,000
All
Recycling and Solid Waste
Public Works Department with approval of Town Administrator
Sale of composting bins, curbside carts, kitchen scrap buckets and water barrels
Purchase of additional composting bins, curbside carts, kitchen scrap buckets and water barrels
$50,000
All
Firearms Licenses
Police Department
Applicants for firearms licensing
Expenses/fees payable to Mass Firearms Bureau for permit processing
$25,000
All
Wrentham Cultural Council
Wrentham Cultural Council
Artist application fees
Wrentham Cultural Council community events
$10,000
All
Communications
Town Administrator
Proceeds received from Clear Channel Development Agreement
Purchase of hardware, software, equipment and ancillary services to enhance Town-wide communications
$20,000
All
Public Health Alliance
[Added 6-7-2021 ATM by Art. 9]
Town Administrator/Public Health Manager
Proceeds, charges or other receipts received by activities or programs to support cross-jurisdictional regional shared services and/or fee for services
Expenses and wages expended to support Alliance activities or programs
Fiscal Year 2022 and subsequent years
[Amended 5-9-2003 ATM]
A. 
There shall be a Consolidated Department of Municipal Finance as provided under MGL c. 43C, § 11, which shall be responsible for all fiscal and financial affairs of the Town of Wrentham and for the supervision and coordination of all activities of all government agencies in relation to any fiscal or financial matters.
B. 
This department shall include the following existing entities, which shall become divisions of the consolidated department: Accountant, Treasurer and Tax Collector. Additionally, the functions of automated data processing shall also become part of the responsibilities of this department.
[Amended 6-8-2015 ATM by Art. 33]
(Reserved)