[HISTORY: Adopted by the Borough Council of the Borough of
North East 12-28-1964 by Ord. No. 505. Amendments noted where
applicable.]
A firm of certified public accountants shall be appointed annually
by resolution, before the commencement of a fiscal year to audit the
accounts and other evidences of financial transactions of the Borough
of North East and the Borough officers of the Borough of North East
for the fiscal year then closing and shall submit such audit report
to the Council for the Borough of North East.
The firm of certified public accountants appointed in pursuance
hereof shall have the powers and duties and shall be subject to the
same penalties as Auditors, insofar as such powers, duties and penalties
are applicable to the functions of said firm of certified public accountants.
The report of the firm of certified public accountants shall
be subject to appeals the same as reports of Auditors.
The compensation of the firm of certified public accountants
shall be fixed by Council at the instance of employment and paid from
Borough funds.
Upon the appointment of a firm of certified public accountants
as Borough Auditor as herein provided, the office of elected Borough
Auditor is hereby abolished; however, said elected Borough Auditors
shall not audit, settle or adjust the accounts audited by the appointee,
but shall perform the other duties of their office.
