Borough of Hellertown, PA Chapter 4 Auditor, Independent

[HISTORY: Adopted by the Borough Council of the Borough of Hellertown 11-6-1972 by Ord. No. 412. Amendments noted where applicable.]

§ 4-1 Office of elected Borough Auditors abolished.

The office of elected Borough Auditors is hereby abolished.

§ 4-2 Appointment of independent auditor authorized.

The Borough Council shall appoint an 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.

§ 4-3 Annual appointment of auditor; independent examination of accounting records.

The independent auditor shall be appointed annually, by resolution of the Borough Council, before the close of a fiscal year, to make an independent examination of the accounting records of the Borough for such fiscal year.

§ 4-4 Other duties and powers of independent auditor.

The independent auditor shall also perform the other duties and exercise the powers as conferred upon him by subdivision (k) of Article XI of the Borough Code, the Act of February 1, 1966, P.L. (1965), No. 581 § 1196, as amended, (53 P.S. § 46196).

§ 4-5 Elected auditors remain in office until term expires; duties limited.

The Borough Auditors presently in office shall continue to hold their office during the term for which elected and the Borough Auditors shall not audit, settle or adjust the accounts audited by such independent auditor but shall perform the other duties of their office.