An audit of the accounts of the Town, including all educational
accounts, shall be made annually in accordance with generally accepted
accounting principles.
The Chief Financial Officer, in accordance with the standards
of the Director of Accounts, shall prescribe the methods of accounting
and the forms to be used by all officers, boards, and committees of
the Town pertaining to their receipts and disbursements.
All officers, whether elected or appointed, shall, except as
otherwise provided by law, pay all money belonging to the Town received
by them in their respective departments, for the sale of property
or from any other source whatsoever, to the Treasurer-Collector within
one week, and shall make a true return thereof to the Chief Financial
Officer, stating the accounts upon which such amounts were received.
A.
The Treasurer-Collector or other municipal official responsible for
records of all municipal taxes, assessments, betterments, and other
municipal charges, hereinafter referred to as the "Treasurer-Collector,"
shall annually furnish to each department, board, commission, department,
official, or division, hereinafter referred to as the "licensing authority,"
that issues, grants or provides, licenses, permits, approvals or endorsements,
including, but not limited to, renewals and transfers, a list of any
person, corporation, or business enterprise, hereinafter referred
to as the "party," that has neglected or refused to pay any local
taxes, fees, assessments, betterments, or other municipal charges,
including amounts assessed under M.G.L. ch. 40, § 21D for
not less than a twelve (12) month period, and that such party has
not filed in good faith a pending application of abatement of such
tax or a pending petition before the Appellate Tax Board.
B.
The licensing authority may deny, revoke, or suspend any license,
permit, approval or endorsement including, but not limited to, renewals
and transfers, of any party whose name appears on said list furnished
to the licensing authority from the Treasurer-Collector; or with respect
to any activity, event or other matter which is the subject of such
license, permit, approval or endorsement and which activity, event
or matter is carried out or exercised or is to be carried out or exercised
on or about real estate owned by any party whose name appears on said
list furnished to the licensing authority from the Treasurer-Collector,
provided, however, that written notice is given to the party and the
Treasurer-Collector, as required by applicable provisions of law,
and the party is given a hearing, to be held not earlier than fourteen
(14) days after said notice. Said list shall be prima facie evidence
for denial, revocation, or suspension of said license, permit, approval
or endorsement to any party. The Treasurer-Collector shall have the
right to intervene in any hearing conducted with respect to such denial,
revocation, or suspension. Any findings made by the licensing authority
with respect to such license denial, revocation, or suspension shall
be made only for the purpose of such proceeding and shall not be relevant
to or introduced in any other proceeding at law, except for any appeal
from such license denial, revocation, or suspension. Any license,
permit, approval, or endorsement denied, suspended, or revoked under
this section shall not be reissued or renewed until the licensing
authority receives a certificate issued by the Treasurer-Collector
that the party is in good standing with respect to any and all local
taxes, fees, assessments, betterments, or other municipal charges
payable to the municipality as of the date of issuance of said certificate.
C.
Any party shall be given an opportunity to enter into a payment agreement,
thereby allowing the licensing authority to issue a certificate indicating
said limitations to the license, permit approval, or endorsement and
the validity of said license, permit, approval or endorsement shall
be conditioned upon satisfactory compliance with said agreement. Failure
to comply with said agreement shall be grounds for the suspension
or revocation of said license, permit, approval, or endorsement, provided,
however, that the holder be given notice and a hearing as required
by applicable provisions of law.
D.
The Board of Selectmen may waive such denial, suspension, or revocation
if it finds no direct or indirect business interest by the property
owners, its officers or stockholders, if any, or members of his/her
immediate family, as defined in M.G.L. ch. 268A, § 1, in
the business or activity conducted in or on said property.
E.
This section shall not apply in the following licenses and permits:
|
License/Permits
|
MGL Chapter/Section
| |
|---|---|---|
|
Open burning permits
|
48/13
| |
|
Sales of articles for charitable purposes
|
101/33
| |
|
Fishing/hunting/trapping licenses
|
131/12
| |
|
Clubs/organizations dispensing food/beverage licenses
|
140/21E
| |
|
Dog licenses
|
140/137
| |
|
Theatrical events/public exhibitions permits
|
140/181
| |
|
Child work permit
|
149/69
| |
|
Marriage licenses
|
207/28
|
Any sum in any account established by appropriation and not
otherwise governed by state statute which remains unexpended, or with
respect to which the expenditure thereof has not been committed by
contract, at the close of the second full fiscal year following its
appropriation shall be closed and returned to the General Fund. However,
the Board of Selectmen, upon the recommendation of the Chief Financial
Officer and the Town Administrator, may approve an extension in the
time within which funds may be expended.
A.
Purpose. This bylaw 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 M.G.L. ch. 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 vote of Town Meeting.
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 M.G.L. ch. 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.
(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.
(7)
The fiscal years each fund shall operate under this bylaw.
|
Fund
|
Revenue Source
|
Authority to Spend Funds
|
Use of Funds
|
Spend-ing Limit
|
Restrictions and/or Comments
|
Other Require-ments/ Reports
|
Fiscal Years
|
|---|---|---|---|---|---|---|---|
|
Bellingham Public Library Trustees
|
Overdue fines
|
Bellingham Public Library Trustees
|
Purchasing books, videos, library materials, payment
to temporary or part-time employees, payment to independent contractors
|
$15,000
|
Fiscal Year 2018 and subsequent years
| ||
|
D.P.W.
|
Service fees to open cemetery graves
|
D.P.W.
|
Operational expenses, including payment of employee
salaries
|
$20,000
|
Fiscal Year 2018 and subsequent years
| ||
|
Board of Health
|
Food inspection fees
|
Board of Health
|
Operational expenses, including payment of employee
salaries
|
$35,000
|
Fiscal Year 2018 and subsequent years
| ||
|
Board of Health
|
Permitting fees and fines for tobacco sales
|
Board of Health
|
Surveillance of tobacco sales, tobacco education and
training
|
$20,000
|
Fiscal Year 2018 and subsequent years
| ||
|
Commission on Disability
|
Gifts, donations, fees and fines
|
Commission on Disability
|
Expenses in support of the Commission on Disability
including supplies, materials, equipment, and compensation to employees
or contractors
|
$10,000
|
Fiscal Year 2021 and subsequent years
| ||
|
Bellingham Police Department
|
Payment by third-party vendors for details
|
Bellingham Police Department
|
Repair, replacement or purchase of vehicles or equipment
|
$40,000
|
Fiscal Year 2018 and subsequent years
| ||
|
Bellingham Conservation Commission
|
Application revenues
|
Conservation Commission
|
Land purchases, to supplement the Town's Land Acquisition
Trust, or related expenditures
|
$50,000
|
Fiscal Year 2018 and subsequent years
| ||
|
Board of Selectmen
|
Fees and fines issued by the Sealer of Weights and
Measures
|
Board of Selectmen
|
Purchase equipment and materials or to pay salaries
in performance of annual inspections as required by state law, or
related expenditures
|
$25,000
|
Fiscal Year 2018 and subsequent years
| ||
|
School Committee
|
Revenues received from the rental of the Anderson Athletic
Field; the purchase of commem-orative bricks at said field; the purchase
of advertising at said field
|
School Committee
|
Maintenance of the grounds at the Anderson Athletic
Field
|
$50,000
|
Fiscal Year 2018 and subsequent years
| ||
|
Inspectional Services
|
Inspectional fees and fines
|
Building Commissioner
|
Expenses in support of the Inspectional Services department
including supplies, materials, equipment, and compensation to employees
or contractors
|
$50,000
|
Fiscal Year 2021 and subsequent years
| ||
|
D.P.W.
|
Parking fees for Silver Lake and Arcand Park
|
Town Administrator
|
Salaries and expenses directly related to the park
operations
|
$40,000
|
Fiscal Year 2019 and subsequent years
| ||
|
Food Inspections
|
Gifts, donations, fees and fines
|
Board of Health
|
Expenses in support of the Board of Health food inspections
program including supplies, materials, equipment, and compensation
to employees or contractors
|
$35,000
|
Fiscal Year 2021 and subsequent years
|
