Town of Plainville, MA Auditing and Accounting

There shall be an audit of the Town accounts under the supervision of the Director of Accounts in the Department of Corporation and Taxation in accordance with the provisions of MGL c. 44, § 35, or any acts in addition thereto or in amendment thereof.

The Town Accountant, if any, shall, in his annual report, in addition to such matters as are required by law, furnish a condensed statement of the financial condition of the Town and financial transactions for the year covered by such report.

[Added 6-4-2018 ATM by Art. 4; amended 6-3-2019 ATM by Art. 3A; 6-6-2022 ATM by Art. 25]

A.

There shall be established in the Town of Plainville, pursuant to the provisions of MGL c. 44, § 53E 1/2, the following revolving funds, from which funds the specified department head, board, committee, or officer may make expenditure, without further appropriation, for the purposes listed:

Revolving Fund	Department, Board, Committee, Agency Authorized to Expend	Fees, Charges, Other Receipts Credited to Fund	Program or Activity Expenses Payable from Fund	Fiscal Years
Dog Licenses and Fines	Board of Selectmen	Licenses and Fees Associated with the enforcement of the Animal Control Bylaw	Expenses related to animal control	All
Senior Center rental fees	Council on Aging	Rental fees for use of the Senior Center	Expenses related to operation of the Senior Center	All
Assessor's Map and Record copying fees	Board of Assessors	Fees for copies of Assessor's maps and records	Expenses related to the operation of the Assessing Department	All
Fire alarm fees	Fire Chief	Fees associated with the provision of fire alarm services	Expenses related to the fire alarm system	All
Police report copy and printing fees	Police Chief	Fees for copies of police records and reports	Expenses related to the Police Department Records Division	All
Firearm licenses	Police Chief	Fees for firearms licenses	Expenses related to the Police Department	All
Use of police cruisers on private details	Police Chief	Fees charged for use of police vehicles or equipment on private details	Expenses related to the maintenance of police cruisers	All
Use of traffic citations	Police Chief	Fines and fees associated with traffic citations	Expenses related to the purchase of police cruisers	All
Library fines	Board of Library Trustees	Fines issued by the Public Library	Expenses related to the Public Library	All
Passport fees	Board of Library Trustees	Fees paid for passport-related services	Expenses related to the Public Library	All
Council on Aging advertising	Council on Aging	Fees or payments received from advertising	Costs associated with the printing of the Council on Aging Newsletter	All
Parks and Recreation fees and funds	Parks and Recreation Commissioners	Funds received by the Parks and Recreation Department	Costs associated with Parks and Recreation projects	All
Planning and Development fees and funds	Director of Planning and Development	Funds received by the Planning and Development Department	Costs associated with Planning and Development projects	All
Wetlands protection	Conservation Commission	Fees received by the Conservation Commission in relation to WPA claims and approvals	Costs associated with the operation of the Conservation Commission	All

B.

Expenditure limits. The total amount to be expended during a fiscal year shall not exceed the amount authorized by Town Meeting or any increase therein as may later be authorized by the Board of Selectmen and Finance Committee in accordance with MGL c. 44, § 53E 1/2.

C.

Procedures and reports. Except as provided in MGL c. 44, § 53E 1/2 and this bylaw, all applicable state and local laws and regulations that govern the receipt, custody, expenditure and payment of Town funds shall apply to the use of revolving funds established hereunder.