Borough of Muncy, PA Chapter 5 Auditor

[HISTORY: Adopted by the Borough Council of the Borough of Muncy 7-15-2004 by Ord. No. 483. Amendments noted where applicable.]

§ 5-1 Establishment; appointment.

Pursuant to the Borough Code of Pennsylvania, 8 Pa.C.S.A. § 1005(7), the Borough of Muncy hereby establishes the appointment of an independent auditor for the Borough of Muncy.

§ 5-2 Term.

The term of said appointment shall be from the effective date of this chapter to the end of the Borough fiscal year; i.e., December 31, 2004, including such additional time for the independent auditor to complete its audit and file same.

§ 5-3 Qualifications.

The independent auditor shall be a certified public accountant, a firm of certified public accountants, a competent public account, or a firm of competent public accountants, any or all of whom must be registered in Pennsylvania.

§ 5-4 Powers and duties. [1]

The independent auditor shall make an independent examination of the accounting records of the Borough for the fiscal year and perform the other duties and exercise the powers conferred by Borough Council.

[1] Editor's Note: Amended at time of adoption of Code (see Ch. 1, General Provisions, Art. I).

§ 5-5 Annual appointment.

The independent auditor shall be appointed annually, by resolution of the Muncy Borough Council, before the close of a fiscal year.

§ 5-6 Abolishment of office of elected auditors.

Upon the adoption of this chapter by a 2/3 vote of the entire number of members of the Borough Council, the office of the elected Borough auditors shall be abolished.