1.1. 
General. All accounts of the Town shall be kept in accordance with the system established by the Director of Accounts of the Massachusetts Department of Revenue, and said accounts shall be audited at such times as the Director of Accounts shall determine under the supervision of said director pursuant to the provisions of M.G.L. c. 44, §§ 35 and 38. Said accounts may be audited by an independent auditor retained by the Town at such times and in such manner as the Select Board may determine in their sole discretion, after reviewing the recommendation of the Audit Advisory Committee.
[1]
Article 23 of the 2024 Fall Town Meeting amended this section to make the text gender-neutral on 11/18/2024. Article 43 of the 2025 Spring Town Meeting amended this section on 5/8/2025 to add "and Reporting" to the section title, add Subsection 1.1, update the state department title, and add the final phrase regarding the Audit Advisory Committee.
All funds, monies, securities or other things of value which are or have been given, bequeathed or deposited in trust with the Town Treasurer in accordance with M.G.L. c. 114, § 19, or otherwise, for the preservation, care, improvement or embellishment of Wildwood Cemetery, or of burial lots therein, shall be kept separate from other funds, monies, securities and assets of the Town, and separate accounts shall be kept for same.
Any Town agency may sell, or otherwise dispose of, any property or material within its possession or control which has become obsolete or is not required for further use by it, not exceeding $500 in value in accordance with procedures established by the Town Manager.
All water revenue shall be placed in a special account. It shall be used to cover all or a portion of the cost of providing domestic water to the Town and is to be used for no other purpose. Any unexpended balances in this account shall be carried forward to the next fiscal year.
5.1. 
The Town Treasurer shall annually furnish to each department, board, commission or division, hereinafter referred to as the licensing authority, that issues licenses or permits including renewals and transfers, a list of any person, corporation, or business enterprise, hereinafter referred to as the party, that has neglected or refused to pay any local taxes, fees, assessments, betterments or other municipal charges for not less than a 12-month period, and that such party has not filed in good faith a pending application for an abatement of such taxes or a pending petition before the appellate tax board.
5.2. 
The licensing authority may deny, revoke or suspend any license or permit, including renewals and transfers of any party whose name appears on said list furnished to the licensing authority from the Town Treasurer or with respect to any activity, event or other matter which is the subject of such license or permit and which activity, event or matter is carried out or exercised or is to be carried out or exercised on or about real estate owned by any party whose name appears on said list furnished to the licensing authority from the Town Treasurer; provided, however, that written notice is given to the party and the Town Treasurer, as required by applicable provisions of law, and the party is given a hearing, to be held not earlier than 14 days after said notice. Said list shall be prima facie evidence of denial, renovation or suspension of said license or permit to any party. The Town Treasurer shall have the right to intervene in any hearing conducted with respect to such license denial, revocation or suspension. Any findings made by the licensing authority with respect to such license denial, revocation or suspension shall be made only for the purposes of such proceeding and shall not be relevant to or introduced in any other proceeding at law, except for any appeal from such license denial, revocation or suspension. Any license or permit denied, suspended or revoked under this section shall not be reissued or renewed until the licensing authority receives a certificate issued by the Town Treasurer that the party is in good standing with respect to any and all local taxes, fees, assessments, betterments or other municipal charges, payable to the Town as of the date of issuance of said certificate
5.3. 
Any party shall be given an opportunity to enter into a payment agreement, thereby allowing the licensing authority to issue a certificate indicating said limitations to the license or permit and the validity of said license shall be conditioned upon the satisfactory compliance with said agreement. Failure to comply with said agreement shall be grounds for the suspension or revocation of said license or permit; provided, however, that the holder be given notice and a hearing as required by applicable provisions of law.
5.4. 
The Select Board may waive such denial, suspension or revocation if it finds there is no direct or indirect business interest by the property owner, its officers or stockholders, if any, or members of his immediate family, as defined in M.G.L. c. 268A, § 1, in the business or activity conducted in or on said property.
[1]
Article 3 of the 2007 Spring Town Meeting added this section on 4/23/2007.
6.1. 
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 M.G.L. c. 44, § 53E ½.[1]
[1]
This subsection was amended by Article 4 of the Special Town Meeting on 4/30/2018; Article 16 of the 2017 Fall Town Meeting on 11/9/2017; and Article 43 of the 2025 Spring Town Meeting on 5/8/2025.
6.2. 
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:
(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 Select Board and Finance Committee.[2]
[2]
This subsection was amended by Article 4 of the Special Town Meeting on 4/30/2018; and Article 16 of the 2017 Fall Town Meeting on 11/9/2017.
6.3. 
Interest.
Interest earned on monies credited to a revolving fund established by this bylaw shall be credited to the general fund.[3]
[3]
This subsection was amended by Article 4 of the Special Town Meeting on 4/30/2018; and Article 16 of the 2017 Fall Town Meeting on 11/9/2017.
6.4. 
Procedures and Reports.
Except as provided in M.G.L. c. 44, § 53E ½ and this bylaw, the laws, Charter, rules, regulations, policies or procedures that governed the receipts 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 Comptroller 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 Comptroller provides the department, board, committee, agency or officer on appropriations made for its use.[4]
[4]
This subsection was amended by Article 4 of the Special Town Meeting on 4/30/2018; and Article 16 of the 2017 Fall Town Meeting on 11/9/2017.
6.5. 
Authorized Revolving Funds.
(a) 
Archival Center Revolving Fund.
There shall be a separate fund called the Archival Center Revolving Fund for the use of the Archives Department. The Comptroller shall establish the Archival Center Revolving Fund as a separate account and credit to the fund all fees and charges associated with the sale of reproductions of historical items, including photographs received by the archival department. The fees and charges are assessed by archives advisory board under the direction of the Town Manager. During each fiscal year, the archives department may incur liabilities against and spend monies from the Archival Center Revolving Fund for additions to the Town of Winchester’s historical collections. Salaries or wages of employees and contractual services paid for operating the archival center shall be paid from the annual budget appropriation of the archival department and shall not be paid from the fund. The Archival Center Revolving Fund shall operate for fiscal years that begin on or after July 1, 2018. At the conclusion of the fiscal year any remaining funds shall remain in the revolving fund and shall not revert back to the general fund.
(b) 
Energy Department Revolving Fund.
There shall be a separate fund called the Energy Revolving Fund for the use of the Energy Department through the Department of Public Works. The Comptroller shall establish the Energy Revolving Fund as a separate account and credit to the fund all fees and charges associated with the use of energy in school and municipal buildings. The fees and charges are assessed by the Energy Management Committee under the direction of the Department of Public Works. During each fiscal year, the Energy Department, with the authorization of the Town Manager, may incur liabilities against and spend monies from the Energy Department revolving fund for projects that conserve energy in the operation of the Town’s buildings and infrastructure including incentives from Eversource and National Grid. The Energy Management Committee reviews the fund on a regular basis regarding the best uses for the funds and reports on current balance(s). Additionally, reports are filed with the Town Manager annually. Salaries or wages of employees and contractual services paid for operating the Energy Department shall be paid from the annual budget appropriation of the Energy Department and shall not be paid from the fund. The Energy Department revolving fund shall operate for fiscal years that begin on or after July 1, 2018. At the conclusion of the fiscal year any remaining funds shall remain in the revolving fund and shall not revert back to the general fund.
(c) 
Board of Health Revolving Fund.
There shall be a separate fund called the Board of Health Revolving Fund for the use of the Board of Health Department. The Comptroller shall establish the Board of Health Revolving Fund as a separate account and credit to the fund fees charged for public health programs, such as clinics. During each fiscal year, the Board of Health Department may incur liabilities against and spend monies from the Board of Health revolving fund for public health programs, such as clinics. The Board of Health requires an annual review of the revolving fund. Partial salaries and wages of not more than one full-time employee shall be paid from the fund. The Board of Health Revolving Fund shall operate for fiscal years that begin on or after July 1, 2018. At the conclusion of the fiscal year any remaining funds shall remain in the revolving fund and shall not revert back to the general fund.
(d) 
Grass Fields Revolving Fund.
There shall be a separate fund called the Grass Fields Revolving Fund for the use of the Town Manager based on the recommendations of the Field Management Committee. The Comptroller shall establish the grass fields revolving fund as a separate account and credit to the fund all fees associated with fees and charges applicable to the Town of Winchester’s grass fields. The fees and charges are assessed by the Field Management Committee. During each fiscal year, the Town Manager, based on recommendations of the Field Management Committee, may incur liabilities against and spend monies from the Grass Fields Revolving Fund for grass field maintenance, bathrooms, fencing, lights, court maintenance, playground equipment and scoreboards. The Field Management Committee requires a quarterly review of the revolving fund. Salaries or wages of employees shall be paid from the annual budget appropriation of the Department of Public Works and Recreation Department and shall not be paid from the fund. The grass fields revolving fund shall operate for fiscal years that begin on or after July 1, 2018. At the conclusion of the fiscal year any remaining funds shall remain in the revolving fund and shall not revert back to the general fund.
(e) 
Synthetic Fields Revolving Fund.
There shall be a separate fund called the Synthetic Fields Revolving Fund for the use of the Town Manager based on the recommendations of the Field Management Committee. The Comptroller shall establish the Synthetic Fields Revolving Fund as a separate account and credit to the fund all fees and charges applicable to the Town of Winchester’s synthetic fields. The fees and charges are assessed by the Field Management Committee. During each fiscal year, the Town Manager, based on recommendations of the Field Management Committee, may incur liabilities against and spend monies from the synthetic fields revolving fund for synthetic/turf field maintenance, bathrooms, fencing, lights and scoreboards. The Field Management Committee requires a quarterly review of the revolving fund. Permanent salaries or wages of employees shall be paid from the annual budget appropriation of the Department of Public Works. The overtime salaries or wages of custodial employees may be paid from the revolving fund. The synthetic fields revolving fund shall operate for fiscal years that begin on or after July 1, 2018. At the conclusion of the fiscal year any remaining funds shall remain in the revolving fund and shall not revert back to the general fund.
(f) 
Winchester Historical Commission Revolving Fund.
There shall be a separate fund called the Winchester Historical Commission Revolving Fund for use of the Town Manager based on the recommendations of the Historical Commission. The Comptroller shall establish the Winchester Historical Commission Revolving Fund as a separate account and shall credit to the fund fees charged by the Building Department in connection with application for a demolition permit related to Town properties; provided, that only such fees have been approved by the Select Board. During each fiscal year, the Town Manager, based on the recommendation of the Historical Commission, may incur liabilities against and spend monies from the Winchester Historical Commission revolving fund for any costs incurred from historical resource research undertaken with respect to the eligibility and/or historical significance of Town properties subject to such applications and the creation or updating of related Massachusetts Historical Commission Building forms. Any salaries or wages of employees paid for administrative duties with respect to the Historical Commission shall be paid from the annual budget appropriation of the Historical Commission and shall not be paid from the fund. The Winchester Historical Commission Revolving Fund shall operate for fiscal years that begin on or after July 1, 2018. At the conclusion of the fiscal year any remaining funds shall remain in the revolving fund and shall not revert back to the general fund.[5]
[5]
This subsection was amended by Article 4 of the Special Town Meeting on 4/30/2018; and Article 16 of the 2017 Fall Town Meeting on 11/9/2017.