Township of Bethlehem, PA
Northampton County
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Table of Contents
Table of Contents
[HISTORY: Adopted by the Board of Commissioners of the Township of Bethlehem 8-24-1970 by Ord. No. 5-70 (Ch. 1, Part 4A, of the 1988 Code). Amendments noted where applicable.]

§ 5-1 Appointment.

The Commissioners of Bethlehem Township may appoint an independent auditor who shall be a certified public accountant, registered in Pennsylvania or in a firm of certified public accountants so registered or a competent public accountant or a firm of competent public accountants to audit the accounts of Bethlehem Township.

§ 5-2 Appointment on annual basis.

Such appointment shall be made on an annual basis and must be made by resolution duly passed at least 30 days prior to the close of the fiscal year of Bethlehem Township.

§ 5-3 Independent examination.

Said appointment is to be made for an independent examination of all accounts and accounting records of the Township for the fiscal year then closing.

§ 5-4 Powers and duties.

Such independent auditor shall have and possess all the powers and shall perform all of the duties provided in the First Class Township Code, 53 P.S., §§ 55101 to 65100, and all powers provided by Act No. 166 which amends the Act of June 24, 1931, P.L. 1206, as well as any and all other powers granted by other legislation passed by the legislature of the Commonwealth of Pennsylvania.

§ 5-5 Compensation.

The compensation of any such type of appointed auditor shall be fixed by the Board of Commissioners by resolution at least 30 days prior to the close of the fiscal year.

§ 5-6 Office of elected auditor abolished.

Whenever an independent auditor is appointed as herein provided, the office of elected auditor is hereby abolished.

§ 5-7 Right to repeal.

Bethlehem Township shall have the right at any time to repeal this chapter and upon so doing, Bethlehem Township shall have the further right, at the next municipal election following the repeal of this Chapter 5, to elect three auditors.

§ 5-8 Completion of audit.

The auditors shall complete their audit, settlement and adjustment within as short a time as possible and shall file copies thereof with the Secretary of the Township, Clerk of the Court of Common Pleas, the Department of Community and Economic Development and the Department of Transportation not later than 90 days after the close of the fiscal year.