Town of Groveland, MA Finances

[HISTORY: Adopted by the Town Meeting of the Town of Groveland as indicated in article histories. Amendments noted where applicable.]

Article I General Provisions

[Adopted as Ch. 2, Art. III, §§ 2-31 through 2-34, 2-37, 2-38, of the General Bylaws]

§ 123-1 Fiscal year.

The financial year of the Town shall begin with the first day of July in each year, and shall end on the 30th day of the following June.

§ 123-2 Procedure for adding appropriation to warrant for Town Meeting.

Any person or persons requesting a subject calling for the appropriation of money to be inserted in the warrant for a meeting of the Town shall forthwith file with the Selectmen a written statement, signed by 10 voters of the Town, setting forth the amount of appropriation intended to be asked and, if practicable, an estimate in detail of the several items for which the appropriation is to be expended. Such statement shall remain on file and shall be open to the inspection of the voters of the Town.

§ 123-3 Limits on Town liability.

No board of officers, committee or person authorized to expend an appropriation made by the Town shall make any contract which involves the liability of the Town in excess of the appropriation made therefor, except in matters enjoined upon the Town or its officers by law, and also except in those cases where such action is required to promote or conserve the public health, peace or safety of the inhabitants of the Town. When any bill for a contract that is in excess of such an appropriation, and entered into for the conservation of health, peace or safety of the inhabitants of the Town, is approved, the board, committee or person approving the same shall, over his or their signature, endorse on the bill the particular reason or reasons why, in his or their judgment, the health, peace or safety of said inhabitants required the making of such contract.

§ 123-4 Availability of records and accounts.

All boards, standing committees and officers of the Town shall cause records of their doings and accounts to be kept in suitable books. Said record books shall be open to the inspection of the citizens of the Town under the supervision of the board, committee or officer designated to keep charge thereof.

§ 123-5 Treasurer to maintain receipts.

The Treasurer shall have the custody of all receipted bills and receipts, and of notes, bonds and coupons which have been paid.

§ 123-6 Taxation reports.

[Amended 4-24-2023 ATM by Art. 16]

The Assessors shall append to their annual report a table of the valuation of all property, real, personal and total, the rate of taxation and the amount of money raised.

Article II Departmental Revolving Funds

[Adopted 5-1-2017 ATM (Ch. 2, Art. III, § 2-42, of the General Bylaws)]

§ 123-7 Purpose and authority.

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.

§ 123-8 Expenditure limitations.

A department 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:

Fringe benefits of full-time employees whose salaries or wages are paid from the fund shall also be paid from the fund.

No liability shall be incurred in excess of the available balance of the fund.

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 Board.

§ 123-9 Interest.

Interest earned on monies credited to a revolving fund established by this bylaw shall be credited to the general fund.

§ 123-10 Procedures and reports.

Except as provided in MGL c. 44, § 53E 1/2 and this bylaw, the laws, 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 or officer on appropriations made for its use.

§ 123-11 Authorized revolving funds.

[Amended 6-22-2020 ATM by Art. 8; 5-23-2022 ATM by Arts. 5, 6 and 7; 4-24-2023 ATM by Arts. 9 and 16]

The Table establishes:

Each revolving fund authorized for use by a Town department, board or committee;

The department head, board, committee or officer authorized to spend from each fund;

The fees, charges and other monies charged and received by the department, board, committee 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;

The expenses of the program or activity for which each fund may be used;

Any restrictions or conditions on expenditures from each fund;

Any reporting or other requirements that apply to each fund; and

The fiscal years each fund shall operate under this bylaw.

A. Revolving Fund	B. Department, Board or Committee 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
Veasey Memorial Park	Conservation Commission	Rental fees collected	Salaries and expenses for the operating costs of Veasey Park	None	Annual report to Town Meeting	Fiscal Year 2023 and subsequent years
Pines Boat Ramp	Town Administrator	Fees received for the sale of boat ramp access and mooring permits	Maintenance of boat ramp and purchase of equipment for ramp and moorings	None	Annual report to Town Meeting	Fiscal Year 2019 and subsequent years
Bagnall Summer Program	Bagnall Summer Program Director	Tuition charged for summer program	Salaries and expenses of the Summer Program, including grounds and building maintenance	None	Annual report to Town Meeting	Fiscal Year 2019 and subsequent years
Council on Aging	COA Director	Monies collected through fees and donations	Supplies and equipment for the COA	None	Annual report to Town Meeting	Fiscal Year 2019 and subsequent years
Fire Department CPR Class	Fire Chief	Monies collected through class fees and public donations	Salaries and expenses related to the CPR classes	None	Annual report to Town Meeting	Fiscal Year 2019 and subsequent years
Groveland Day	Groveland Day Committee and Finance Director	Proceeds from fundraising, advertising, donations and race and vendor fees	Groveland Day	None	Annual report to Town Meeting	Fiscal Year 2021 and subsequent years
Recreation Operation and Maintenance Revolving Fund	Town Administrator	Fees collected for rentals, events, advertisements, permits	Salaries and expenses for maintenance of the Pines	None	Annual report to Town Meeting	Fiscal Year 2024 and subsequent years
Wetlands Protection Act Revolving Fund	Conservation Commission	Filing fees paid pursuant to the Wetlands Protection Act	To pay for consultant fees, expenses of, and a portion of the salary and benefits of the Town's Conservation Agent for administration and enforcement of the Wetlands Protection Act	None	Annual report to Town Meeting	Fiscal Year 2024 and subsequent years