[HISTORY: Adopted by the Borough Council of the Borough of
Wilmerding 12-29-1983 by Ord. No. 832 (Ch. 1, Part 1A, of the
1989 Code). Amendments noted where applicable.]
Effective as of the date of the enactment of this chapter, the
Borough of Wilmerding shall, and hereby does, established the position
of an independent auditor for the Borough.
An independent auditor shall be appointed annually by Council,
by resolution, before the close of the fiscal year to make an independent
examination of the accounting records of the Borough for such fiscal
year, and such independent auditor shall also perform the other duties
and exercise the powers as conferred upon him by the laws of the Commonwealth
of Pennsylvania, particularly the Borough Code, and the ordinances
of the Borough of Wilmerding.
The person appointed as independent auditor for the Borough
of Wilmerding pursuant to this chapter shall be a certified public
accountant, registered in Pennsylvania, or a firm of certified public
accountants so registered or a competent public accountant or a competent
firm of public accountants.
As of the effective date of this chapter, the Borough of Wilmerding
office of elected auditor is hereby abolished, although the Borough
Auditors or Controllers then in office shall continue to hold their
office, filling the term for which elected, and the Borough Auditors
or Controllers shall not audit, settle or adjust the accounts audited
by such independent auditors but shall perform the other duties of
their office as provided by the laws of the Commonwealth of Pennsylvania,
particularly the Borough Code, and the ordinances of the Borough of
Wilmerding.
