Borough of Honesdale, PA Chapter 5 Auditor

[HISTORY: Adopted by the Borough Council of the Borough of Honesdale 2-14-1977 by Ord. No. 431. Amendments noted where applicable.]

GENERAL REFERENCES

Officers and employees — See Ch. 28.

§ 5-1 Appointment.

The borough, pursuant to Borough Code, Section 1005(7),[1] provided by ordinance duly enacted by 2/3 of the votes of the entire number of Council members, elected for the appointment of an independent auditor for the ensuing fiscal years.

[1] Editor's Note: See 53 P.S. § 46005(7).

§ 5-2 Qualifications.

Such auditor shall be a certified public accountant registered in Pennsylvania, a firm of certified public accountants so registered or a competent public accountant or a competent firm of public accountants.

§ 5-3 Powers and duties.

Said accountant or accounting firm shall make an independent examination of the accounting records of the borough for each fiscal year.

§ 5-4 Position of elected Auditor abolished. [1]

Upon the appointment of the independent auditor pursuant to this chapter, the office of elected Borough Auditor is to be and hereby is abolished.

[1] Editor's Note: Amended at time of adoption of Code (see Ch. 1, General Provisions, Art. I).