This bylaw 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 MGL c. 44, § 53E 1/2.
[HISTORY: Adopted by the Town Meeting of the Town of Whately 4-25-2017 by Art. 5. Amendments noted where applicable.]
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 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 Selectboard 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, bylaws, rules, regulations, policies and 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 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 4-24-2018 ATM by Art. 6; 6-3-2025 ATM by Art. 18]
The table below 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.
Revolving Fund | Department, Board, Committee, Agency or Officer Authorized to Spend from Fund | Fees, Charges or Other Receipts Credited to Fund | Program or Activity Expenses Payable from Fund | Restrictions or Conditions on Expenses Payable from Fund | Other Requirements/Reports | Fiscal Years |
|---|---|---|---|---|---|---|
Dog Licensing and Control Revolving Fund | Town Clerk, Animal Control Officer | Dog license fees, fines and late charges | Any lawful expense related to dog licensing, Animal Control Officer operating expenses, or any expense related to the implementation of Chapter 65, Animals, of the Town Code | Funds may not be spent for the salaries of any full-time employees | At the end of each fiscal year, monies in excess of $2,000 shall revert to the general fund | Fiscal year 2018 and subsequent years |
Recreation Revolving Fund | Recreation Commission by majority vote of its membership | Sports program registration fees, building and park rental fees, donations and proceeds from fundraisers | Any lawful expense related to the activities, programs, and facilities operated by the Recreation Commission | Funds may not be spent for the salaries of any full-time employees | Fiscal year 2018 and subsequent years | |
Library Revolving Fund | Trustees of S. W. Dickinson Memorial Library, by majority vote of its membership | Fees from overdue books and videos and fees from copy machine use | Any lawful expense associated with the activities and programs of the S. W. Dickinson Memorial Library | Funds may not be spent for the salaries of any full-time employees | Fiscal year 2018 and subsequent years | |
Public Hearings Revolving Fund | Town Clerk | Fees for costs of public hearings | Costs related to hearings: advertising, recording fees, and other expenses | Funds may not be spent for the salaries of any full-time employees | Fiscal year 2018 and subsequent years | |
Cordwood Sales Revolving Fund | Tree Warden, Highway Superintendent | Revenues from the sale of cordwood | Purchase of replacement trees and maintenance of trees on Town property | Funds may not be spent for the salaries of any full-time employees. | Fiscal year 2018 and subsequent years | |
Cemetery Commissioners Revolving Fund | Cemetery Commissioners | Opening graves fees | Costs of contractor expenses for digging graves and Commissioners' expenses for burial | Funds may not be spent for the salaries of any full-time employees | Fiscal year 2018 and subsequent years | |
Trench Permit | Highway Superintendent, Police Department | Trench permit fees | Costs of enforcement of Trench Permit Regulation | Funds may not be spent for the salaries of any full-time employees | Fiscal year 2018 and subsequent years | |
Recycling and Solid Waste Revolving Fund | Solid Waste Committee and Board of Health | Recycling revenues | Any lawful expense associated with the operation of the Town's solid waste and recycling programs, membership in and services of the Franklin County Solid Waste Management District and purchase of recycled content or environmentally preferable products | Funds may not be spent for the salaries of any full-time employees | Fiscal year 2018 and subsequent years | |
Fire Department Revolving Fund | Fire Chief | Inspectional services fees, fines, and late charges | Any lawful expense related to the activities, programs, and operating expenses of the Fire Dept | Funds may not be spent for the salaries of any full-time employees | Fiscal Year 2026 and subsequent years |