[HISTORY: Adopted by the Borough Council of the Borough of Lewistown 10-17-1963 by Ord. No. 63-13; amended in its entirety 3-24-1986 by Ord. No. 86-2 (Ch. 1, Part 8A, of the 1986 Code). Subsequent amendments noted where applicable.]
The office of elected Borough Auditor is abolished.
The accounts, records and other evidences of the funds, accounts and financial transactions of the Borough and the departments and officers of the Borough (including such funds and accounts as the Police Pension Fund, the Lewistown Wastewater Treatment Plant Account and Capital Reserve Fund, the Wastewater Sewer Collection Service Account, the Refuse Collection Service Account, and the like) shall be audited annually, as soon as may be reasonably practicable after the close of the calendar year, by an independent auditor who shall be a certified public accountant or a firm of certified public accountants registered in Pennsylvania.
The independent auditor shall be appointed and the compensation of the auditor shall be fixed annually by a resolution adopted by Council before the close of the calendar year for which the audit is to be conducted.
By not later than March 31 of the year following the year for which the audit was conducted, the auditor shall file a copy of his audit report, on such uniform audit report form as is prescribed by the Pennsylvania Department of Community and Economic Development, with: the Borough Secretary, the Prothonotary of Mifflin County, and the Department of Community and Economic Development.
By not later than April 10 of the year following the year for which the audit was conducted, the Auditor shall publish in the newspaper one time, in such uniform financial statement form as is prescribed by the Pennsylvania Department of Community and Economic Development, the financial statement required by 8 Pa.C.S.A. § 1059.11 of the Borough Code.
In addition to the duties prescribed by § 5-4, the duties of the independent auditor shall be those prescribed by, and the powers of the independent auditor shall be those granted by, 8 Pa.C.S.A. § 1059.11 of the Borough Code.