Money receipts and receipted bills when required shall be promptly returned to the several departments from which warrants for payment of the same were issued. The Treasurer shall have custody of all notes, bonds and coupons which have been paid and all bonds running to the Town, except their own and all other official surety bonds which shall be in the custody of the Select Board.
[HISTORY: Adopted by the Town Meeting of the Town of Merrimac as Art. IV, Secs. 4.1 to 4.6, 4.8, and 4.9, of the 2016 General Bylaws. Amendments noted where applicable.]
No bills, charges or accounts against the Town shall be paid without being first approved, in writing, by the person or board incurring the same.
Any portion of an appropriation, other than for a specific purpose, on which the work has not been completed, remaining unexpended at the close of the financial year shall revert to the Town Treasury unless otherwise provided by law or by vote of the Town.
Nothing in the preceding sections shall affect agreements for road construction or reconstruction entered into by the Town with either the commonwealth or Essex County unless the contributing parties thereto agree.
Any board or officer in charge of a department of the Town may with the approval of the Select Board:
All municipal charges and bills are due 30 days from the billing date unless otherwise provided on the bill or charge itself. Any charge or bill outstanding after the due date shall be assessed interest on the delinquent amount from the billing date until such charge is paid in full, at a rate of 14% per annum.
A.
A municipal charges lien shall take effect upon the recording of a list of unpaid municipal charges and fees by parcel of land and the name of the person assessed for the charge or fee in the Essex County Registry of Deeds.
B.
If the charge or fee secured by a municipal charges lien remains unpaid when the Board of Assessors is preparing a real estate tax list and warrant to be committed under MGL c. 59, § 53, the Town Collector (Finance Director) shall certify such charge or fee to the Assessors, who shall forthwith add such charge or fee to the tax on the property to which it relates and commit it with their warrant to the Town Collector as part of such tax.
C.
If the property to which such charge or fee relates is tax exempt, such charge or fee shall be committed as the tax.
D.
A lien imposed under MGL c. 40, § 58, may be discharged by filing a certificate from the Town Collector that all municipal charges or fees constituting the lien, together with any interest or costs thereon, have been paid or legally abated.
E.
All costs of recording or discharging a lien under MGL c. 40, § 58, shall be borne by the owner of the property.
F.
The municipal charges and fees set forth below that have been voted as municipal charges liens under the provisions of MGL c. 40, § 58, by Town Meeting shall be included on a list maintained in the office of the Town Clerk and are as follows:
[Amended 4-24-2023 ATM by Art. 26]
(1)
Charges, fines, penalties, unpaid amounts due and/or fees, including interest and all costs to record said lien(s) in the Essex South Registry of Deeds, for violations of development agreements or land disposition agreements.
(2)
Charges, fines, penalties, unpaid amounts due and/or fees, including interest and all costs to record said lien(s) in the Essex South Registry of Deeds, for violations of contracts with the Town.
(3)
Charges, fines, penalties, unpaid amounts due and/or fees, including interest and all costs to record said lien(s) in the Essex South Registry of Deeds, for violations of tax agreements.
(4)
Charges, fines, penalties, unpaid amounts due and/or fees, including interest and all costs to record said lien(s) in the Essex South Registry of Deeds, for violations of water, sewer and light fee agreements.
[Added 4-24-2017 ATM by Art. 12]
A.
Purpose. This section 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 section 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.
C.
Interest. Interest earned on monies credited to a revolving fund established by this section shall be credited to the general fund.
D.
Procedures and reports. Except as provided in MGL c. 44, § 53E 1/2, and this section, 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 section. 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.
E.
Authorized revolving funds.
(1)
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 section.
Town of Merrimac - Table for Establishing Revolving Funds [Amended 4-30-2018 ATM by Art. 12] | ||||||
|---|---|---|---|---|---|---|
A Revolving Fund | B Department, Board, Committee, Agent 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 |
Firearms | Police Chief | Firearm licenses, permit fees | State share of fees and similar departmental needs | Fiscal year 18 and subsequent years | ||
Zoning Board of Appeals | Zoning Board of Appeals | Application fees | Advertising, mailings, legal and administrative costs | Fiscal year 18 and subsequent years | ||
Town Nurse | Board of Health Nurse | Fees from nursing services and or programs | Materials and technical services for nursing programs and or health promotion programs | Fiscal year 18 and subsequent years | ||
Zoning and Building Code Compliance | Building Commissioner, Zoning Enforcement Officer | 5% of all fees from building, wiring, plumbing and gas permits; and 100% of all fines and monetary judgments received as a result of compliance enforcement | Legal fees and administrative costs relative to Zoning Bylaw and Building Code compliance enforcement actions | Salaries or wages of full-time employees shall be paid from the annual budget appropriation of the Building Inspector and not from the fund | Fiscal year 18 and subsequent years | |
Board of Health Projects | Board of Health | 50% of all permit fees for Bear Hill Road and Quail Ridge/Battis Road subdivisions | Cost of tests and inspections | Fiscal year 18 and subsequent years | ||
Rental Inspections | Board of Health | Fees from pre-rental inspections, reinspections, fines and monetary judgments received as a result of Board of Health compliance enforcement action | 80% of permit fees to pay for Agent's inspections, retaining 20% and 100% of all fines and judgments for legal fees and administrative costs relative to Board of Health compliance and enforcement actions | Fiscal year 18 and subsequent years | ||
Inspectional Services | Building Commissioner | 70% of fees from building, wiring, plumbing and gas permits | Costs relative to required inspections for the Inspections Services Department | Fiscal year 18 and subsequent years | ||
PRSD Grounds | Select Board | PRSD funds | Ground maintenance at the Sweetsir and Donaghue Schools | Fiscal year 18 and subsequent years | ||
Tax Title | Finance Director | Tax Title payments for legal fees, charges and other associated costs through the tax title redemption process | Related costs incurred in tax title foreclosure actions undertaken by the Town | Salaries or wages of full-time employees shall be paid from the annual budget appropriation the Finance Department and not from the fund | Fiscal year 18 and subsequent years | |
Playground | Playground Committee | Funds received from fund-raising events | Costs associated with the maintenance and enhancement of the Town's playgrounds | Fiscal year 18 and subsequent years | ||
Fire Watch | Fire Chief | Fees received for Fire Watch | Costs associated with Fire Watch | Fiscal year 19 and subsequent years | ||
(2)
Establish fiscal year limitations on expenditures from the revolving funds established by § 48-9, Departmental revolving funds, with such limitations to remain applicable from fiscal year to fiscal year until such time as they are later amended, and with the spending limits for the newly created revolving fund shown in bold, italic text, all as follows:
[Added 4-30-2018 ATM by Art. 12]
Revolving Fund | Fiscal Year Spending Limit |
|---|---|
Firearms | $5,000 |
Zoning Board of Appeals | $4,000 |
Town Nurse | $10,000 |
Zoning and Building Code Compliance | $15,000 |
Board of Health Projects | $4,500 |
Rental Inspections | $4,000 |
Inspectional Services | $100,000 |
PRSD Grounds | $50,000 |
Tax Title | $5,000 |
Fire Watch | $5,000 |