[HISTORY: Adopted by the Town Meeting of the Town of Dartmouth 3-14-1944, approved 5-24-1944 (Art. 51 of the 2011 General By-Laws). Amendments noted where applicable.]
[Amended 6-7-2011, approved 9-15-2011]
No money except state and County taxes, Town debt and interest thereon shall be paid from the Town Treasury without an order therefor approved by the Town Accountant and signed by a majority of the Selectpersons.
[1]
Editor's Note: Original § 51.1, Establishment of the fiscal years, which immediately preceded this section, as amended 5-15-2001, approved 8-15-2001, was deleted 10-18-2011, approved 2-2-2012.
[Amended 6-7-2011, approved 9-15-2011]
The Town Treasurer shall safely keep all moneys belonging to the town, separate and apart from all other moneys, and he shall deposit the same in the name of the Town from time to time for safe keeping, in some bank approved by the Selectpersons, and may withdraw the same by check or order as occasion may require.
[Amended 6-7-2011, approved 9-15-2011]
The Treasurer may, with the approval of the Selectpersons, sell, sign, seal, and acknowledge in the name in behalf of the Town deeds conveying lands, the title to which has been acquired by the Town through foreclosure of a tax title, or by deed from the owner by reason of unpaid taxes.
[Added 12-1-1971, approved 3-21-1972; amended 5-15-2001, approved 8-15-2001]
There shall be an annual audit of the accounts of the Town under the supervision of the Director of Accounts for the Department of Revenue, in accordance with the Provisions of Section 35 of Chapter 44 of the General Laws. If the Commonwealth fails to do so in any given fiscal year, the Select Board may provide for an independent audit of all records and accounts of the Town.
[Amended 6-7-2011, approved 9-15-2011]
All bills against the town shall, before the Selectpersons give an order on the Treasurer for their payment, be clearly itemized, and, excepting the bills for the salaries of all town officers approved by the officer on whose order the bill was contracted.
[Added 6-6-2017 ATM by Art. 3, approved 9-18-2017]
This § 37-6 is promulgated in accordance with Massachusetts General Laws, Chapter 44, Section 53E1/2, in order to establish and administer various revolving funds. Such revolving funds shall be managed, and may have liabilities incurred against and monies spent from them, solely in accordance with this § 37-6, and subject to the requirements and limitations of said Section 53E1/2.
A. 
Specific established funds. The following revolving funds are hereby established:
(1) 
Cemetery Revolving Fund - to which will be credited all revenues that are collected from burials and other cemetery-related fees, excluding Sale of Lots and Perpetual Care, said revenues to be used solely for general operating costs and capital expenditures (subject to approval by the Capital Planning Committee) with respect to the Town cemeteries, as authorized by the Parks and Recreation Board.
(2) 
Recreation & Park Revolving Fund - to which will be credited all revenues from the concession stand (commonly known as the "Ice Cream Bucket") and Town Recreation programs, said revenues to be used solely for general operating costs and capital expenditures (subject to approval by the Capital Planning Committee) with respect to the concession stand and Town Recreation programs, as authorized by the Parks and Recreation Board.
(3) 
Library Revolving Fund for Lost/Damaged Items - to which will be credited all fees and charges collected from library patrons for lost, damaged, or unreturned books and other library materials, said revenues to be used solely for item replacement/repair or related library material purchases, as authorized by the Board of Library Trustees.
B. 
Reporting requirements. The Board or officer that is authorized, in accordance with Subsection A, to spend from a particular revolving fund, or an authorized agent or designee thereof, shall provide an annual report of said fund to the Director of Budget and Finance by such date as said Director shall determine from time to time. The information that is required to be included in each such annual report shall be as determined by said Director from time to time, or as otherwise required by the Town Charter or the statutes or regulations of the Commonwealth.