Town of Deerfield, MA Chapter 20 Finances

[HISTORY: Adopted 3-6-1973 ATM, Art. 6. Amendments noted where applicable.]

§ 20-1 Disposition of fees received.

All fees received by the Treasurer, Town Clerk and Town Collector of Taxes for the Town of Deerfield shall be paid by such officer, upon its receipt, into the Town treasury.

§ 20-2 Use of fees.

Any sums so paid into said treasury shall not later be used by such officer or department without specific appropriation thereof.

§ 20-3 Departmental Revolving Funds.

[Added 4-24-2017 ATM, Art. 5]

F. Purpose.

(1) This by-law 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 General Laws Chapter 44, § 53E1/2.

G. Expenditure Limitations.

(1) 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 by-law without further 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 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.

H. Interest.

(1) Interest earned on monies credited to a revolving fund established by this by-law shall be credited to the general fund.

I. Procedures and Reports.

(1) Except as provided in General Laws Chapter 44, § 53E1/2 and this by-law, the laws, charter provisions, by-laws, 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 by-law. 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.

J. Authorized Revolving Funds. (Refer to Tables included here within) The Table establishes:

	h.	Each revolving fund authorized for use by a town department, board, committee, agency, or officer.
	i.	The department or agency head, board, committee, or officer authorized to spend from each fund.
	j.	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.
	k.	The expenses of the program or activity for which each fund may be used.
	l.	Any restrictions or conditions on expenditures from each fund.
	m.	Any reporting or other requirements that apply to each fund.
	n.	The fiscal years each fund shall operate under this by-law.

TABLE 1.
FUND	AUTHORITY TO SPEND FUNDS	REVENUE SOURCE	USE OF FUNDS	FISCAL YEARS
Public Health and Safety	Selectboard	Receipts for public health and safety purposes.	Services, activities, and expenses related to providing public health and safety services.	Fiscal Year 2018 and subsequent years.
Recycling	Selectboard	Receipts related to the recycling program.	Operation of solid waste and recycling programs, membership and services with Franklin County Solid Waste Management District, purchase of recycled content and environmentally preferable products.	Fiscal Year 2018 and subsequent years.
Parks and Recreation	Recreation Department	Fees and receipts related to Recreation Department programs and services.	Activities and expenses related to providing recreational activities.	Fiscal Year 2018 and subsequent years.
Planning	Planning Board	Fees charged for applications and filings.	Activities and expenses related to proposal and permit reviews.	Fiscal Year 2018 and subsequent years.