[Amended 1-3-1966 by Ord. No. 6762; 1-25-1988 by Ord. No.
88-1999A; 7-22-1991 by Ord. No. 91-4034B]
The City Clerk shall notify the Auditor and
the Comptroller-Treasurer, in writing, of all orders authorizing appropriations,
expenditures, assessments, apportionments, abatements or awards of
damages immediately after such orders are approved. He shall also
notify committees and municipal boards of any orders affecting the
appropriations under their control. He shall report to the Auditor,
once in every month, all amounts received and paid to the Comptroller-Treasurer
on account of licenses or fees of any description.
[Amended 1-3-1966 by Ord. No. 6762; 1-25-1988 by Ord. No.
88-1999A; 7-22-1991 by Ord. No. 91-4034B]
Whenever a loan shall be authorized by the City
Council, bonds or notes of the City, so prepared as to meet its conditions,
shall be issued therefor and disposed of under the direction of the
Committee on Finance and in such manner as may best promote the interests
of the City. All bonds issued by the City shall be signed in the name
and in behalf of the City by the Mayor and Comptroller-Treasurer and
shall bear the Seal of the City, and for all temporary loans, the
note or notes of the same shall be signed by the Comptroller-Treasurer
and approved by the Mayor. The City Auditor shall keep a record of
all bonds and notes so signed, countersigned and approved, entering
the same against a memorandum of the order authorizing the loan.
[Amended 1-3-1966 by Ord. No. 6762; 1-25-1988 by Ord. No.
88-1999A; 7-22-1991 by Ord. No. 91-4034B]
All officers shall pay to the Comptroller-Treasurer
forthwith all amounts received by them on behalf of the City and make
a true return to the City Auditor, stating the accounts upon which
the same were received.
[Amended 1-3-1966 by Ord. No. 6762; 1-25-1988 by Ord. No.
88-1999A]
Whenever any bills for assessments on accounts
of sewers, drains or sidewalks are delivered to the Tax Collector
for collection, he shall forthwith demand payment, in writing, and
if any assessments remain unpaid for three months after demand and
no notice of apportionments, or requests therefor, shall have been
received by him, he shall proceed to collect the same according to
law.
[Added 6-19-2017 by Ord.
No. 17-1006931B[1]]
A.
Purpose. This ordinance establishes and authorizes revolving funds
for use by City 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 § 53E1/2 of Chapter 44 of the Massachusetts
General Laws, as amended.
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 ordinance 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 the City Council on or before July 1 of said
fiscal year, or any increased amount of said authorization which is
later approved by the City Council and Mayor during that fiscal year.
C.
Interest. Interest earned on monies credited to a revolving fund
established by this ordinance shall be credited to the general fund.
D.
Procedures and reports. Except as provided in § 53E1/2
of Chapter 44 of the Massachusetts General Laws, as amended, and this
ordinance, the laws, charter provisions, ordinances, rules, regulations,
policies or procedures governing the receipt and custody of City monies
and the expenditure and payment of City funds shall apply to the use
of a revolving fund established and authorized by this ordinance.
The City Auditor 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
City Auditor provides the department, board, committee, agency or
officer on appropriations made for its use.
E.
Authorized revolving funds.
(1)
Parks and Recreation Revolving Fund.
(a)
Fund name. There shall be a separate fund called the "Parks
and Recreation Revolving Fund" for the use of the Department of Public
Works.
(b)
Revenues. The City Auditor shall establish the Parks and Recreation
Revolving Fund as a separate account and credit to the fund all payments,
fees and/or rental income due the City from owners of antennas and
related telecommunications equipment located or co-located at wireless
communications facilities situated on property under the care, custody,
management and control of the City of Marlborough.
(c)
Purposes and expenditures. During each fiscal year, the Commissioner
of Public Works may incur liabilities against, and spend monies from,
the Parks and Recreation Revolving Fund for the purposes of maintenance
and improvement of municipal parks and municipal recreational facilities.
(d)
Reports. The Commissioner of Public Works shall prepare a year-end
report identifying funds received, funds expended, a description of
expenditures, and the year-end balance.
(e)
Fiscal years. The Parks and Recreation Revolving Fund shall
operate for fiscal years that begin on or after July 1, 2017.
(2)
Council on Aging Revolving Fund.
(a)
Fund name. There shall be a separate fund called the "Council
on Aging Revolving Fund" for the use of the Council on Aging.
(b)
Revenues. The City Auditor shall establish the Council on Aging
Revolving Fund as a separate account and credit to the fund all donations
received by the Council on Aging/Senior Center.
(c)
Purposes and expenditures. During each fiscal year, the Executive
Director of the Council on Aging may incur liabilities against, and
spend monies from, the Council on Aging Revolving Fund for the purposes
of Council on Aging/Senior Center programming.
(d)
Reports. The Executive Director of the Council on Aging shall
prepare a year-end report identifying funds received, funds expended,
a description of expenditures, and the year-end balance.
(e)
Fiscal years. The Council on Aging Revolving Fund shall operate
for fiscal years that begin on or after July 1, 2017.
(3)
Public Safety Revolving Fund.
(a)
Fund name. There shall be a separate fund called the "Public
Safety Revolving Fund" for the use of the Mayor of the City.
(b)
Revenues. The City Auditor shall establish the Public Safety
Revolving Fund as a separate account and credit to the fund all emergency
dispatch fees due the City pursuant to its contract with Patriot Ambulance,
unless otherwise directed by the Massachusetts General Laws.
(c)
Purposes and expenditures. During each fiscal year, the Mayor
may incur liabilities against, and spend monies from, the Public Safety
Revolving Fund for the purposes of public safety related expenses.
[Amended 6-21-2021 by Ord. No. 21-1008303A]
(d)
Reports. The Mayor shall prepare a year-end report identifying
funds received, funds expended, a description of expenditures, and
the year-end balance.
(e)
Fiscal years. The Public Safety Revolving Fund shall operate
for fiscal years that begin on or after July 1, 2017.
(4)
Water and Sewer Revolving Fund.
[Added 6-21-2021 by Ord.
No. 21-1008303A]
(a)
Fund name. There shall be a separate fund called the "Water
and Sewer Revolving Fund" for the use of the Department of Public
Works.
(b)
Revenues. The City Auditor shall establish the Water and Sewer
Revolving Fund as a separate account and credit to the fund all entrance
fees paid for the purpose of connecting buildings to the municipal
water and sewer systems.
(c)
Purposes and expenditures. During each fiscal year, the Commissioner
of Public Works may incur liabilities against, and spend monies from,
the Water and Sewer Revolving Fund for the purposes of infrastructure
projects associated with the demand of all new development on the
water and sewer systems.
(d)
Reports. The Commissioner of Public Works shall prepare a year-end
report identifying funds received, funds expended, a description of
expenditures, and the year-end balances.
(e)
Fiscal years. The Water and Sewer Revolving Fund shall operate
for fiscal years that begin on or after July 1, 2021.
