[HISTORY: Adopted by the Borough Council
of the Borough of Evans City 12-28-1995 as Ord. No. 464. Amendments noted where
applicable.]
There is hereby appointed for the Borough of
Evans City the Office of Independent Auditor who 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.
The Office of Independent Auditor created by
this chapter shall be responsible to make an independent examination
of the accounting records of the Borough for the fiscal year for which
they are appointed and shall perform the other duties and exercise
the powers as conferred upon him by Subdivision (k) of Article XI
of the Borough Code.[1]
[1]
Editor's Note: See 53 P.S. § 46196
et seq.
The Borough Council by resolution before the
close of a fiscal year shall appoint the Independent Auditor established
by this chapter and shall make provision for the payment of such auditor's
compensation.
On and after the effective date of this chapter,
the Office of Elected Auditor in the Borough of Evans City shall be
abolished; provided, however, that any Elected Auditor then in office
shall continue to hold his office during the term for which he was
elected but he shall not audit, settle or adjust the accounts audited
by the Independent Auditor but shall perform the other duties of his
office.
