[HISTORY: Adopted by the Borough Council of the Borough of Ligonier 3-6-1975 by Ord. No. 354. Amendments noted where applicable.]
The office of Independent Auditor is hereby established for the Borough of Ligonier.
The Council shall, by resolution before the close of each fiscal year, appoint as an Independent Auditor a certified public accountant registered in Pennsylvania, a firm of certified public accountants registered in Pennsylvania or a competent public accountant or a competent firm of public accountants.
It shall be the duty of such Independent Auditor to make an independent examination of the accounting records of the Borough for the fiscal year in which he is appointed and to perform the other duties and exercise the powers as conferred upon him by the provisions of the Borough Code of the Commonwealth of Pennsylvania, being Act No. 581 of February 1, 1966 (53 P.S. § 46196).
Editor's Note: Original Section 4, pertaining to an elected Auditor, which immediately followed this section, was deleted 1-12-1989 by Ord. No. 438.