[HISTORY: Adopted by the Borough Council of the Borough of
Charleroi 6-10-1999 by Ord. No. 924. Amendments noted where applicable.]
The Council of the Borough of Charleroi shall, by resolution
adopted annually before the commencement of a fiscal year, 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, to audit, for such fiscal year, the accounts,
records and all other evidences of financial transactions of the Borough
of Charleroi and file a report thereof with the Borough Council. The
independent auditor shall perform all other duties and exercise such
powers as required of or conferred upon him by law.
Such auditor shall be appointed annually by resolution of Borough
Council at least 30 days prior to the close of the fiscal year to
make an independent examination of all the accounts and accounting
records of the Borough for the fiscal year then closing.
Upon appointment of an independent auditor as provided for in § 6-1 of this chapter, the office of elected auditor is hereby abolished; however, the elected auditors now in office shall continue to hold such office for the term for which elected and shall perform the duties of their office, except that they shall not audit, settle, or adjust accounts audited by such independent auditor.
The resolution appointing an independent auditor shall state
the compensation, if any, to be paid from Borough funds for said services.
The Charleroi Borough Council hereby reserves the right at any
time to repeal this chapter, thereupon abolishing the office of appointed
auditor, and to reestablish the office of elected auditor.
