Town of Easton, MA Financial Affairs

Whenever any appropriations shall have been expended or whenever, in the judgment of the Town Accountant, it appears that the liabilities incurred against any appropriation may be in excess of the unexpended balance thereof, he shall immediately notify the Select Board and the board, committee, head of department or other officer authorized to make expenditures therefrom, and no claim against such appropriation shall be allowed nor any further liability incurred until the town makes provision for its payment.

§ 26-5 Interest on charges and bills.

[Added 11-14-1988 STM by Art. 19]

Due dates shall be established for the payment of municipal charges and bills. Interest thereon shall accrue if such charges remain unpaid after such due date. The rate of interest shall not exceed the rate at which interest may be charged on tax bills under the provisions of MGL c. 59, § 57.

§ 26-6 Departmental revolving funds.

[Added 5-15-2017 ATM by Art. 2]

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 General Laws Chapter 44, § 53E 1/2.

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 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, except for those employed as school bus drivers.

(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.

Interest. Interest earned on monies credited to a revolving fund established by this section shall be credited to the general fund.

Procedures and Reports. Except as provided in General Laws Chapter 44, § 53E 1/2 and this section, 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 section. The Town accountant 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 Town accountant auditor provides the department, board, committee, agency or officer on appropriations made for its use.

Authorized Revolving Funds. The Table establishes:

[Amended 5-21-2018 ATM by Art. 2; 5-20-2019 ATM by Art. 21; 6-22-2020 ATM by Art. 1; 5-16-2022 ATM by Art. 2]

(1)

Each revolving fund authorized for use by a town department, board, committee, agency or officer;

(2)

The department or agency head, board, committee or officer authorized to spend from each fund;

(3)

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;

(4)

The expenses of the program or activity for which each fund may be used;

(5)

Any restrictions or conditions on expenditures from each fund;

(6)

Any reporting or other requirements that apply to each fund, and the fiscal years each fund shall operate under this section.

Revolving Account	Spending Authority	Revenue Source	Allowed Expenses	Fiscal Year
Conservation Commission Chapter 227 Filing Fee Account	Conservation Commission	Fees required by Chapter 227, Wetlands Regulations, of the Code of the Town of Easton	Services of expert engineers and consultants; supplies, services and administrative costs as necessary; the purchase of software; and any other related expenses to aid the Commission in making decisions on conservation applications, or enforcement actions.	Fiscal Year 2018 and subsequent years
Site Plan & Subdivision Review, Special Permit and Inspection Fees Account	Planning & Zoning Board	Fees received from applicants for subdivision or special permit approval for application review, publication of notices and inspections	Services of expert engineers and consultants, related administrative costs, deemed necessary by the Board; costs and expenses of application review and inspections during construction; the purchase of software; and any other related expenses.	Fiscal Year 2018 and subsequent years.
Town Clerk's Record Preservation Fund	Town Clerk	Fees and receipts received from a surcharge applied to all certified vital record copies	Supplies, services, and related administrative costs to aid in the preservation, restoration and documentation of the permanent records of the Town.	Fiscal Year 2018 and subsequent years
Recreation Revolving Fund	Recreation	Fees and receipts received from recreational programs and activities	Supplies, services, and related administrative costs for the operation of recreational programs and activities for the Town.	Fiscal Year 2018 and subsequent years
Recreational Field Maintenance Revolving Fund	Recreation	Fees and receipts and donations received in connection with field usage and related activities	Supplies, services, equipment, and related implementation costs for the operation and maintenance of recreational fields for the Town.	Fiscal Year 2018 and subsequent years
Board of Health Vaccination Revolving Fund	Health Dept.	Fees and receipts received from vaccination activities	Supplies, services, and related administrative costs for the purpose of purchasing and administering vaccinations for the Town.	Fiscal Year 2018 and subsequent years
Board of Health Betterment Fees Revolving Fund	Health Dept.	Fees and receipts received in connection with septic betterment applications	Supplies, services, and related administrative costs for the purpose of administering the Septic Betterment Program for the Town.	Fiscal Year 2018 and subsequent years
Agricultural Commission Revolving Fund	Agricultural Commission	Fees and receipts received in connection with agricultural programs delivered by the Agricultural Commission	Supplies, services, and related administrative costs for the purpose of delivering agricultural programs in the Town.	Fiscal Year 2018 and subsequent years
ZBA Revolving	Planning & Economic Development	Fees received from applicants for variances, special permits, publication of notices and inspections	Services of expert engineers and consultants, related administrative costs deemed necessary by the Board; costs and expenses of application review and inspections during construction; the purchase of software; and any other related expenses	Fiscal Year 2019 and subsequent years
DPW Road Maintenance Fund	Department of Public Works	Fees received from applicants for street opening permits, forfeited refundable deposits for street openings, extended road maintenance fees for street openings made within moratorium	Expenses in connection with maintenance and repair of roads and sidewalks	Fiscal Year 2019 and subsequent years
DPW Vehicle and Equipment Revolving Fund	Department of Public Works	Funds received in connection with the sale of surplus DPW vehicles and equipment	Purchase of new or used vehicles and equipment or supplemental funding for the purchase of new or used vehicles and equipment	Fiscal Year 2019 and subsequent years
Police Cruiser Detail Fees	Police Department/Select Board	Usage Fees and other revenue directly related to the use of requested marked cruisers on police details	Repair, maintenance, and/or acquisition of police vehicles and related equipment	Fiscal Year 2019 and subsequent years
Fire/EMS Vehicle and Equipment Revolving Fund	Fire & Rescue Department	Funds received in connection with the sale of surplus Fire/EMS vehicles and equipment	Purchase of new or used vehicles and equipment or supplemental funding for the purchase of new or used vehicles and equipment	Fiscal Year 2021 and subsequent years
Fire/EMS Vehicle Maintenance and Equipment Revolving Fund	Fire & Rescue Department	Funds received in connection with the maintenance of Fire/EMS vehicles and equipment	Costs associated with the maintenance, repair, or replacement of Fire/EMS apparatus and their associated equipment	Fiscal Year 2023 and subsequent years

Article II Department of Municipal Finance

[Adopted 5-15-2017 ATM by Art. 14]

§ 26-7 Creation of department of municipal finance.

Notwithstanding the provisions of any general or special law to the contrary, there shall be in the Town of Easton a department of municipal finance responsible for the coordination of all financial functions and activities of the town, including but not limited to: maintenance of all accounting records and other financial statements; payment of all obligations on behalf of the town; investment of town funds and management of debt; receipt of all funds due; maintenance of a system of property valuation; rendering of advice, guidance, and recommendations to town departments, offices, and boards in matters related to their financial or fiscal affairs; and routine monitoring and reporting of revenues and expenditures by town departments, offices, and boards. The department shall include the offices and functions of the town accountant, treasurer/collector, board of assessors, chief assessor, and assistant assessor. The department shall have such additional powers, duties, and responsibilities with respect to municipal finance-related functions and activities as the town may from time to time provide by bylaw.

§ 26-8 Finance Director.

[Amended 5-20-2019 ATM by Art. 21]

The department of municipal finance shall be under the direct control and supervision of the finance director who shall report to the town administrator. The finance director shall be the town accountant, as appointed by the select board pursuant to the provisions of § C3-2 (d) of the Town of Easton Home Rule Charter, subject to the bylaws of the Town of Easton, as they may be amended from time-to-time. The director may be removed by the select board in accordance with the procedures set forth in § C7-11 of the Charter. The director shall be a person especially fitted by education, experience, and training to perform the duties of the office.

§ 26-9 Finance Director duties and responsibilities.

[Amended 5-20-2019 ATM by Art. 21]

The director shall also serve as the town accountant and shall be responsible for coordinating the fiscal management procedures of the office of the town accountant, treasurer/collector, and chief assessor. The director shall assist the town administrator in the preparation of the annual operating budget and capital plan, shall be an advisor to the select board, town administrator, finance committee, and all other town departments, concerning financial and programmatic implications of current and future financial policies, including standards for the preparation of the annual budget and capital plan. The director shall, in consultation with the town administrator, be responsible for the supervision and coordination of all tasks and activities of the department. The director shall provide the town administrator and select board with reports no less than quarterly and more often as requested concerning the matters under their supervision. The director shall have all the powers, duties, and responsibilities of and be subject to the liabilities and penalties conferred and imposed by law on the offices of town accountant under the General Laws, except as provided herein. The director shall have such additional duties and responsibilities as may be determined from time-to-time by the town administrator, and as may be determined bylaw.

§ 26-10 Chief assessor.

Notwithstanding the provisions of any general or special law to the contrary, there shall be in the Town of Easton the position of chief assessor who shall report to the finance director. The chief assessor shall be appointed by the town administrator in consultation with the finance director; provided, however, that said appointment shall be subject to the bylaws of said Town of Easton, as they may be amended from time-to-time. The chief assessor shall be responsible for all the assessing functions for the Town of Easton. The chief assessor shall be a person especially fitted by education, experience, and training to perform the duties of the office. An elected, three-member Board of Assessors shall be part of the Department of Municipal Finance, and shall continue to make decisions on matters of statutory independence, which they are required to make under Massachusetts General Laws.

§ 26-11 Treasurer/Collector.

Notwithstanding the provisions of any general or special law to the contrary, there shall be in the Town of Easton the position of treasurer/collector who shall report to the finance director. The treasurer/collector shall be appointed by the town administrator in consultation with the finance director; provided, however, that said appointment shall be subject to the bylaws of said Town of Easton, as they may be amended from time-to-time. The treasurer/collector shall have all the powers, duties, and responsibilities of and be subject to the liabilities and penalties conferred and imposed by law on the office of treasurer and collector under the General Laws, except as provided herein. The treasurer/collector shall be a person especially fitted by education, experience, and training to perform the duties of those offices.