[HISTORY: Adopted by the Borough Council of the Borough of Pen Argyl 12-4-1967
by Ord. No. 351, approved 12-4-1967. Amendments
noted where applicable.]
The office of elected Borough Auditor is hereby abolished, although
the Borough Auditors now in office shall continue to hold their office during
the term for which they were elected but they shall not audit, settle and
adjust the accounts audited by the Independent Auditor, as hereinafter provided
for, but shall perform the other duties of their office.
There is hereby established the office of Independent Auditor, said
Independent Auditor to be a certified public accountant registered in the
Commonwealth of Pennsylvania, a firm of certified public accountants so registered
or a competent public accountant or a competent firm of public accountants,
and the appointment of said Independent Auditor shall be made annually by
resolution of the Borough Council, said resolution to be passed prior to the
closing of the then fiscal year.
Said Independent Auditor shall make an independent examination of the
accounting records of the Borough for the fiscal year and shall perform the
other duties and exercise the powers as conferred upon him by the Act of Assembly
dated February 1, 1966, P.L. 581, Section 1196 and its amendments.[1]
[1]
Editor's Note: See 53 P.S. § 46196.
