Commissioners press town leaders on parks’ enterprise fund, payroll and capital options

The Lakeville Park Commission asked town officials on Jan. 23 to clarify how the parks’ enterprise fund works and what changes de-enterprising would bring to day-to-day operations, payroll and capital planning.

Town Accountant Mike Dallas and Town Manager Andrew explained that the parks are a voted enterprise fund under Massachusetts law (M.G.L. c.53F½) but are not fully self-sustaining. Dallas said an enterprise fund is primarily an accounting mechanism that keeps revenue and expenses separate from the general fund and typically ranks as self-supporting through user fees — a sewer fund is a common example. He said Lakeville’s parks receive transfers from the general fund to cover operating shortfalls and capital needs.

Commissioners raised several recurring operational questions: who pays the salary when a Department of Public Works employee works…