[HISTORY: Adopted 6-7-1993 ATM, Art. 5 (Article XXI of
the 1993 General Bylaws). Amendments noted where applicable.]
The fiscal year of the Town of Rockland shall be in accordance with the provisions of MGL c. 44, § 56. (Charter § C-6.01)
A.
Budget preparation and submission for review shall be as set forth in Town Charter § C-6.02.
[Amended 5-5-2008 ATM, Art. 25]
B.
The budget shall provide a complete financial plan of all Town funds and activities for the ensuing fiscal year; and, except as required by law, shall be in such form as the Selectmen deem desirable. It shall begin with a clear general summary of its contents and shall show in detail all estimated income and proposed expenditures for the ensuing fiscal year. It shall be so arranged as to show comparative figures for actual and estimated income and expenditures of the current fiscal year. It shall indicate in separate sections: (Charter § C-6.03)
(1)
Proposed expenditures for the current operation during
the ensuing fiscal year, as detailed by officers, departments and
agencies, and the method of financing such expenditures.
(2)
Proposed capital expenditures during the ensuing fiscal
year, as detailed by officers, departments and agencies, and the proposed
method of financing each such capital expenditure. The total of the
proposed expenditures shall not exceed the total of the estimated
income.
A.
No officer, department head, board or committees authorized
to expend money shall make purchases of supplies or materials or contract
for services to be rendered to the Town without issuing a written
Purchase Order therefor on prescribed forms as approved by the Selectmen;
provided however, that the provisions of this section shall not apply
to the salaries or wages of part-time or regularly employed officers,
clerks, and wage earners of any department of the Town. All purchase
orders shall be in triplicate; one to be designated for the vendor,
one to be designated for the files of the officer, department head,
board or committee issuing the order. The order designated for the
vendor shall be submitted to the Town Accountant and shall not be
delivered to the vendor until the Town Accountant shall have certified
thereon that there is sufficient unencumbered balance of the appropriation
to be charged to pay the amount due under the order; provided, however,
that verbal orders for supplies, materials or services to be rendered
may be given for an amount not to exceed $5,000. All verbal orders
shall be confirmed in writing on prescribed Purchase Order forms on
the day the orders are given and immediately transmitted to the Town
Accountant and shall be subject to his certification as aforesaid.
[Amended 5-15-2001 ATM, Art. 20]
B.
Every appropriation, except an appropriation for a capital expenditure, shall lapse at the close of the fiscal year to the extent that it has not been expended or encumbered, or as otherwise provided by a vote at a Town Meeting. (Charter § C-6.06)
C.
An appropriation for a capital expenditure shall continue in force until the purpose for which it was made has been accomplished or abandoned. The purpose of any such appropriation shall be deemed abandoned if three fiscal years pass without any disbursement from or encumbrance of the appropriation. (Charter § C-6.06)
[Amended 5-15-2001 ATM, Art. 21]
The procurement for all goods and services in
the Town of Rockland shall adhere to the specific statutory provisions
to include, but not limited to MGL c. 30B, c. 149, and c. 30.
All Town Officers shall pay all fees received
by them by virtue of their office into the Town Treasury.
[Added 5-2-2022 ATM by Art. 7]
A.
Purpose. This bylaw/ordinance establishes and authorizes revolving
funds for use by town/city 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, § 53E1/2.
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 bylaw 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 Board of Selectmen and Finance
Committee.
C.
Interest. Interest earned on monies credited to a revolving fund
established by this bylaw shall be credited to the general fund.
D.
Procedures and reports. Except as provided in MGL c. 44, § 53E1/2
and this bylaw, the laws, charter provisions, 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 bylaw.
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.
[Amended 5-1-2023 ATM
by Art. 8; 5-1-2023 ATM by Art.
9]
|
Department
|
Fund
|
Name
|
Receipt Type
|
Use of Fund
|
Years Authorized
|
|---|---|---|---|---|---|
|
School Committee
|
1211
|
Transportation Fees
|
Transportation Fees
|
Student Transportation
|
Fiscal Year 2023 & Subsequent Years
|
|
Youth Commission
|
1212
|
Youth Commission Revolving
|
Program Fees
|
Youth and Tot Enrichment Programs
|
Fiscal Year 2023 & Subsequent Years
|
|
Council on Aging
|
2102
|
COA Revolving
|
Program Fees
|
Activities & Programs
|
Fiscal Year 2023 & Subsequent Years
|
|
Board of Health
|
2104
|
BOH Revolving
|
Recycling Fees
|
Recycling Center Operations
|
Fiscal Year 2023 & Subsequent Years
|
|
Highway Department
|
2108
|
Highway Gas/Diesel
|
Department Allocations
|
Fuel Purchases (Gas & Deisel)
|
Fiscal Year 2023 & Subsequent Years
|
|
Community Center
|
2109
|
McKinley Community Center Revolving
|
Building User Fees
|
Building Operations
|
Fiscal Year 2023 & Subsequent Years
|
|
Youth Commission
|
2110
|
Youth Commission Revolving
|
Program Fees
|
Youth Activities
|
Fiscal Year 2023 & Subsequent Years
|
|
Zoning
|
2113
|
Zoning Revolving
|
Application Fees
|
Consulting Fees
|
Fiscal Year 2023 & Subsequent Years
|
|
Conservation Commission
|
2114
|
Conservation Revolving
|
Application Fees
|
Consulting Fees
|
Fiscal Year 2023 & Subsequent Years
|
|
Fire Department
|
2115
|
Fire Alarm Revolving
|
Permit Fees
|
Town Wide Alarm System
|
Fiscal Year 2023 & Subsequent Years
|
|
Rent Control Board
|
2117
|
Rent Control Revolving
|
Rent Control Fees
|
Legal Fees
|
Fiscal Year 2023 & Subsequent Years
|
|
Selectmen
|
2119
|
Insurance Recovery Revolving
|
Insurance Claims
|
Insurance Repairs
|
Fiscal Year 2023 & Subsequent Years
|
|
Police Department
|
2120
|
Police Cruiser Revolving
|
Cruiser Detail Fees
|
Cruiser Maintenance
|
Fiscal Year 2023 & Subsequent Years
|
|
Teen Center
|
2123
|
Teen Center
|
Program Fees
|
Program Costs
|
Fiscal Year 2023 & Subsequent Years
|
|
Rockland Day
|
2124
|
Rockland Day Revolving
|
Sponsorship
|
Celebrations
|
Fiscal Year 2023 & Subsequent Years
|
|
Road Work Revolving Fund
|
2125
|
Road Work Revolving
|
Road Repair Fees
|
Repair of Roads
|
Fiscal Year 2023 & Subsequent Years
|
|
Highway Department
|
2127
|
Highway Insurance Revolving
|
Insurance Claims
|
Insurance Repairs
|
Fiscal Year 2023 & Subsequent Years
|
|
Fire Department
|
2128
|
Fire Insurance Revolving
|
Insurance Claims
|
Insurance Repairs
|
Fiscal Year 2023 & Subsequent Years
|
|
Park Department
|
2129
|
Park Insurance Revolving
|
Insurance Claims
|
Insurance Repairs
|
Fiscal Year 2023 & Subsequent Years
|
|
Water Department
|
2131
|
Water Insurance Revolving
|
Insurance Claims
|
Insurance Repairs
|
Fiscal Year 2023 & Subsequent Years
|
|
Police Department
|
2805
|
Police Ins Proceed
|
Insurance Claims
|
Claims Costs
|
Fiscal Year 2023 & Subsequent Years
|
|
Police
|
Police Private Detail
|
Revenue from Details
|
Wages, Costs of Details
|
Fiscal Year 2023 & Subsequent Years
| |
|
Cemetery
|
Mt. Pleasant Cemetery
|
Receipts from plot sales
|
Maintenance
|
Fiscal Year 2023 & Subsequent Years
|
|
And further, that for the fiscal year beginning on July 1, 2022,
these revolving funds be authorized to expend the amounts shown below:
|
|
Department
|
Fund
|
Name
|
Receipt Type
|
Use of Fund
|
Spending Limit
|
|---|---|---|---|---|---|
|
School Committee
|
1211
|
Transportation Fees
|
Transportation Fees
|
Student Transportation
|
80,000.00
|
|
Youth Commission
|
1212
|
Youth Commission Revolving
|
Program Fees
|
Youth and Tot Enrichment Programs
|
100,000.00
|
|
Council on Aging
|
2102
|
COA Revolving
|
Program Fees
|
Activities & Programs
|
50,000.00
|
|
Board of Health
|
2104
|
BOH Revolving
|
Recycling Fees
|
Recycling Center Operations
|
95,000.00
|
|
Highway Department
|
2108
|
Highway Gas/Diesel
|
Department Allocations
|
Fuel Purchases (Gas & Deisel)
|
200,000.00
|
|
Community Center
|
2109
|
McKinley Community Center Revolving
|
Building User Fees
|
Building Operations
|
175,000.00
|
|
Youth Commission
|
2110
|
Youth Commission Revolving
|
Program Fees
|
Youth Activities
|
275,000.00
|
|
Zoning
|
2113
|
Zoning Revolving
|
Application Fees
|
Consulting Fees
|
30,000.00
|
|
Conservation Commission
|
2114
|
Conservation Revolving
|
Application Fees
|
Consulting Fees
|
125,000.00
|
|
Fire Department
|
2115
|
Fire Alarm Revolving
|
Permit Fees
|
Town Wide Alarm System
|
75,000.00
|
|
Rent Control Board
|
2117
|
Rent Control Revolving
|
Rent Control Fees
|
Legal Fees
|
15,000.00
|
|
Selectmen
|
2119
|
Insurance Recovery Revolving
|
Insurance Claims
|
Insurance Repairs
|
150,000.00
|
|
Police Department
|
2120
|
Police Cruiser Revolving
|
Cruiser Detail Fees
|
Cruiser Maintenance
|
25,000.00
|
|
Teen Center
|
2123
|
Teen Center
|
Program Fees
|
Program Costs
|
50,000.00
|
|
Rockland Day
|
2124
|
Rockland Day Revolving
|
Sponsorship
|
Celebrations
|
50,000.00
|
|
Road Work Revolving Fund
|
2125
|
Road Work Revolving
|
Road Repair Fees
|
Repair of Roads
|
100,000.00
|
|
Highway Department
|
2127
|
Highway Insurance Revolving
|
Insurance Claims
|
Insurance Repairs
|
100,000.00
|
|
Fire Department
|
2128
|
Fire Insurance Revolving
|
Insurance Claims
|
Insurance Repairs
|
100,000.00
|
|
Park Department
|
2129
|
Park Insurance Revolving
|
Insurance Claims
|
Insurance Repairs
|
100,000.00
|
|
Water Department
|
2131
|
Water Insurance Revolving
|
Insurance Claims
|
Insurance Repairs
|
100,000.00
|
|
Police Department
|
2805
|
Police Ins Proceed
|
Insurance Claims
|
Claims Costs
|
150,000.00
|
|
TOTAL
|
2,145,000.00
|
|
Fiscal Year 2024
| |||||
|---|---|---|---|---|---|
|
Department
|
Fund
|
Name
|
Receipt Type
|
Use of Fund
|
Spending Limit
|
|
School Committee
|
1211
|
Transportation Fees
|
Transportation Fees
|
Student Transportation
|
80,000.00
|
|
Youth Commission
|
1212
|
Youth Commission Revolving
|
Program Fees
|
Youth and Tot Enrichment Programs
|
100,000.00
|
|
Council on Aging
|
2102
|
COA Revolving
|
Program Fees
|
Activities & Programs
|
50,000.00
|
|
Board of Health
|
2104
|
BOH Revolving
|
Recycling Fees
|
Recycling Center Operations
|
95,000.00
|
|
Highway Department
|
2108
|
Highway Gas/Diesel
|
Department Allocations
|
Fuel Purchases (Gas & Deisel)
|
200,000.00
|
|
Community Center
|
2109
|
McKinley Community Center Revolving
|
Building User Fees
|
Building Operations
|
175,000.00
|
|
Youth Commission
|
2110
|
Youth Commission Revolving
|
Program Fees
|
Youth Activities
|
275,000.00
|
|
Highway Department
|
2111
|
MT PLEASENT CEMETERY
|
Application Fees
|
Cemetery Fees
|
100,000.00
|
|
Zoning
|
2113
|
Zoning Revolving
|
Application Fees
|
Consulting Fees
|
30,000.00
|
|
Conservation Commission
|
2114
|
Conservation Revolving
|
Application Fees
|
Consulting Fees
|
125,000.00
|
|
Fire Department
|
2115
|
Fire Alarm Revolving
|
Permit Fees
|
Town Wide Alarm System
|
75,000.00
|
|
Rent Control Board
|
2117
|
Rent Control Revolving
|
Rent Control Fees
|
Legal Fees
|
15,000.00
|
|
Selectmen
|
2119
|
Insurance Recovery Revolving
|
Insurance Claims
|
Insurance Repairs
|
150,000.00
|
|
Police Department
|
2120
|
Police Cruiser Revolving
|
Cruiser Detail Fees
|
Cruiser Maintenance
|
25,000.00
|
|
Teen Center
|
2123
|
Teen Center
|
Program Fees
|
Program Costs
|
50,000.00
|
|
Rockland Day
|
2124
|
Rockland Day Revolving
|
Sponsorship
|
Celebrations
|
100,000.00
|
|
Road Work Revolving Fund
|
2125
|
Road Work Revolving
|
Road Repair Fees
|
Repair of Roads
|
100,000.00
|
|
Highway Department
|
2127
|
Highway Insurance Revolving
|
Insurance Claims
|
Insurance Repairs
|
100,000.00
|
|
Fire Department
|
2128
|
Fire Insurance Revolving
|
Insurance Claims
|
Insurance Repairs
|
100,000.00
|
|
Park Department
|
2129
|
Park Insurance Revolving
|
Insurance Claims
|
Insurance Repairs
|
100,000.00
|
|
Water Department
|
2131
|
Water Insurance Revolving
|
Insurance Claims
|
Insurance Repairs
|
100,000.00
|
|
Police Department
|
2121
|
Private Police Details
|
Private Detail Payments
|
Police Private Detail Costs
|
200,000.00
|
|
Police Department
|
2805
|
Police Ins Proceed
|
Insurance Claims
|
Claims Costs
|
150,000.00
|
|
TOTAL
|
2,495,000.00
| ||||
