[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).[1]
[1]
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.
