[Ord. 1971-6, 11/8/1971, § 1]
The accounts and other evidences of financial transactions of
the Borough of Burnham and of the officers of the Borough of Burnham
shall be audited annually as soon as may be convenient after the close
of the fiscal year by an auditor who shall be a certified public accountant
or a firm of certified public accountants, having an office in Mifflin
County, Pennsylvania.
[Ord. 1971-6, 11/8/1971, § 2]
The auditor shall be appointed annually by a resolution of the
Borough Council of the Borough of Burnham to audit the accounts and
other evidences of financial transactions to the Borough of Burnham
and of the officers of the Borough of Burnham. The resolution appointing
an auditor to audit the books for the fiscal year ending December
31, 1971, shall be adopted by the Borough Council of the Borough of
Burnham on or before December 15, 1971, and the resolution appointing
the auditor to audit for the fiscal years subsequent to 1971 shall
be adopted on or before February 15 of the fiscal year for which the
audit is to be made. The appointed auditor shall prepare and submit
an audit report as herein provided to the Borough Council of the Borough
of Burnham at the regular meeting of said Council in the month of
March of 1972 and each year thereafter, such report to cover the preceding
fiscal year.
[Ord. 1971-6, 11/8/1971, § 3]
The certified public accountant or the firm of certified public
accountants so elected as auditor shall have the powers and duties
and be subject to the same penalties as auditors heretofore elected
by the qualified registered electors of the Borough, in so far as
such powers, duties and penalties are applicable to the functions
which the certified public accountant or firm of certified public
accountants are appointed to perform. The report of the certified
public accountants shall be subject to the appeals in the same manner
and to the same extent as the report of the elected auditors. The
compensation of the certified public accountant or of the firm of
the certified public accountants shall be fixed by the Borough Council
of the Borough of Burnham and made a part of the resolution appointing
said auditors, and such compensation shall be paid out of Borough
funds.
[Ord. 1971-6, 11/8/1971, § 4]
The office of elected Borough auditors is hereby abolished,
but the Borough auditors now in office shall continue to hold their
office during the term to which they shall have been elected. The
Borough auditors now in office shall not audit, settle or adjust the
accounts and other evidences of financial transactions of the Borough
of Burnham and of officers of the Borough of Burnham for the fiscal
year ending on December 31, 1971, or for subsequent fiscal years,
but shall perform the other duties of their office.
