[HISTORY: Adopted by the Town of Lunenberg 5-5-2018 ATM by Art. 2. Amendments
noted where applicable.]
This by-law establishes and authorizes revolving funds for use
by town, departments, boards, committees, agencies and 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 General Laws Chapter 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 by-law 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.
B.
No liability shall be incurred in excess of the available balance
in the fund.
C.
The total amount spent during the year shall not exceed the amount
authorized by Annual 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 Finance Committee.
[Amended 5-7-2022 ATM by Art. 24]
Interest earned on monies credited to a revolving fund established
by this by-law shall be credited to the general fund.
Except as provided in General Laws Chapter 44, § 53E
1/2 and this by-law, the laws, charter provisions, by-laws, rules,
regulations, policies or procedures that govern the receipt and custody
of town monies and the expenditures and payment of town funds shall
apply to the use of a revolving fund established and authorized by
this by-law. The Town Accountant shall include a statement on the
collections credited to the fund, the encumbrances and expenditures
charged to each 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.
The Table establishes:
A.
Each revolving fund authorized for use by a town department, board,
committee, agency or officer,
B.
The department or agency head, board, committee or officer authorized
to spend from each fund,
C.
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,
D.
The expenses of the program or activity for which each fund may be
used.
[Amended 5-4-2019 ATM
by Art. 2]
|
Revolving Fund
|
Department, Board, Committee, Agency or Officer Authorized to
Spend from the Fund
|
Fees, Charges or Other Receipts Credited to the Fund
|
Program or Activity Expenses Payable from Fund
|
Restrictions or Conditions on Expenses Payable from Fund
|
Fiscal Years
|
|---|---|---|---|---|---|
|
Ambulance Billing
|
Fire Department
|
5% of ambulance services and 100% of Advanced Life Support services
|
Payments to Third Party Billing Company and Advanced Life Support
companies
|
None
|
Fiscal Year 2019 and subsequent years
|
|
Timber Rights
|
Conservation Commission
|
Proceeds of Timber Rights
|
Acquisition/ Improvement of Conservation Land and associated
costs
|
None
|
Fiscal Year 2019 and subsequent years
|
|
School Custodial Special Details
|
School Committee
|
Charges/Fees for Outside Details
|
Payment of Special Details for Outside Functions
|
None
|
Fiscal Year 2019 and subsequent years
|
|
Green Thumb
|
School Committee
|
Sales of Items from Green Thumb Program
|
Expenses related to the Operation of the Green Thumb Program
|
None
|
Fiscal Year 2019 and subsequent years
|
|
Library Revolving
|
Library Trustees
|
Library Fines, Penalties, Donations and Bequests
|
Purchase of Library and Information Materials, Document Information,
and Electronic Data Delivery
|
None
|
Fiscal Year 2019 and subsequent years
|
|
Council on Aging/MART Revolving
|
Council on Aging/COA Director
|
MART Program Reimbursements and User Fees
|
Dispatch, Operation, Maintenance and Record Keeping of Elderly
Transportation Program
|
None
|
Fiscal Year 2019 and subsequent years
|
|
Stormwater Task Force Revolving
|
Stormwater Task Force/DPW Director
|
Sale of Rain Barrels and Composting Bins
|
Purchase of additional Rain Barrels/ Composting Bins
|
None
|
Fiscal Year 2019 and subsequent years
|
|
Electrical, Gas, Plumbing Inspector Revolving
|
Building Department
|
82.5% of the fees collected from wiring inspections, 80% of
fees collected from plumbing and gas inspections
|
Payment of all charges and fees related to electrical, plumbing,
and gas inspections
|
None
|
Fiscal Year 2019 and subsequent years
|
|
Technology Revolving
|
Town Manager, IT Director, and Land Use Director
|
Proceeds from Technology Fee associated with electronic permitting
|
Payment of software fees, software upgrades, and equipment related
to electronic permitting
|
None
|
Fiscal Year 2019 and subsequent years
|
