Town of Mansfield, MA
Bristol County
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[HISTORY: Adopted by the Town Meeting of the Town of Mansfield 4-11-2017 ATM by Art. 18. Amendments noted where applicable.]
This chapter 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 MGL c. 44, § 53E 1/2.
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 chapter without appropriation subject to the following limitations:
A. 
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].
B. 
No liability shall be incurred in excess of the available balance of the fund.
C. 
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 the Finance Committee.
Interest earned on monies credited to a revolving fund established by this chapter shall be credited to the general fund.
Except as provided in MGL c. 44, § 53E 1/2, and this chapter, 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 chapter. 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.
[Amended 4-9-2019 ATM by Art. 13]
Revolving funds are established and authorized for use by certain Town departments, boards, committees, agencies, or officers under M.G.L. c. 44, § 53E 1/2 as follows:
Revolving Fund Name
Programs and Purposes of Fund
Departmental Receipts to be Credited to Fund
Officer Authorized to Expend from Fund
Fiscal Year
Radio Master Box Fee
The purchase of radio and related equipment to properly equip and maintain the radio master box reading system
All radio master box fees
Fire Chief
Fiscal Year 2018
Ambulance Fee
Purchase of new ambulance and any emergency medical service-related additional expenses to properly equip the ambulance
The first $100,000 of ambulance fees (the remaining ambulance fees to be credited as General Fund receipts)
Fire Chief
Fiscal Year 2018
Inspections
Payment of electrical, mechanical, gas, and plumbing inspectors’ fees
65% of all electrical, mechanical, gas, and plumbing inspection fees received (the remaining 35% to be credited as General Fund receipts)
Building Inspector
Fiscal Year 2018
Library Public Printing
Purchases of paper and toner for public printer and lease costs of public copier
Public printer and public copier printing fees received
Town Library Director
Fiscal Year 2018
Library Materials Replacement
Purchases of new copies of materials lost or damaged by Town public library users
All Town library patron reimbursement payments to pay for lost or damaged materials
Town Library Director
Fiscal Year 2018
Parks and Recreation
Parks and recreation-related programs and services, scholarships for college-bound high school students, and park-related equipment
Fees charged for various parks and recreation-related programs and services
Parks and Recreation Director
Fiscal Year 2018
Community Paramedicine
Expenditures related to medical services provided to the Town's at-risk population and ancillary services
Assessments to participating cities and towns and services rendered to the public under this program
Fire Chief
2020