(a) There is hereby established and set up on the books of the commonwealth, a separate fund to be known as the Essex Regional Emergency Communications Center Fund to be administered by the Essex county sheriff. The fund shall be used for the operation of the Essex Regional Emergency Communications Center to provide centralized emergency communication services to participating communities.
(b) There shall be credited to the fund amounts from the following sources:
(i) the per capita assessment based on population on each member city or town that has accepted and executed the RECC intermunicipal agreement for the joint provision of public safety communications, dispatch and operations services, or IMA;
and (ii) any other funding, including, but not limited to, appropriation, gift, grant, contribution, transfer or investment.
(c) The Essex county sheriff shall annually assess on each member city or town its proportionate share of the net costs of operating the RECC in accordance with the annual budget approved by the finance advisory board established by the IMA. The sheriff shall certify such costs for the ensuing fiscal year to the department of revenue to be included as an assessment on each participating city or town's cherry sheet.
(d) Amounts credited to the fund shall be available for expenditure by the Essex county sheriff, without further appropriation. Expenditures from the fund shall be made for the operating costs of the RECC in compliance with the annual operating plan and budget adopted by the finance advisory board under the IMA; provided, however, that funds shall not be used toward the capital budget requirements of the Essex County Regional Emergency Communications Center. Any unexpended balance in the fund shall not revert and shall be available in the subsequent fiscal year; provided, however, that any unexpended balance from the state 911 department funding shall revert to said department.
(e) The Essex county sheriff, in consultation with the director of the RECC, shall report annually to the general court: its planned expenditures for the next fiscal year; the expenditures made in the last fiscal year; and the balance remaining in the fund. The report shall be filed on or before October 31 with the clerks of the house of representatives and senate and forwarded to the house and senate committees on ways and means.