[Ord. 2009-1, 2/19/2009, § 1]
Pursuant to § 520 of the First Class
Township Code, 53 P.S. § 55502, the office of elected auditors
is hereby abolished.
[Ord. 2009-1, 2/19/2009, § 2]
The Township's accounts shall be audited by
an independent auditor. The independent auditor shall be either a
certified public accountant, a firm of certified public accountants,
a competent public accountant, or a competent firm of public accountants.
If the auditor is a certified public accountant or firm of certified
public accountants, they shall be registered in Pennsylvania.
[Ord. 2009-1, 2/19/2009, § 3]
The independent auditor shall be appointed by
the Board of Commissioners annually by resolution ("appointment resolution")
at least 30 days prior to the close of the Township's fiscal year.
This Appointment resolution shall charge the independent auditor to
make an independent examination of all the accounts and accounting
records of the Township for the fiscal year then closing.
[Ord. 2009-1, 2/19/2009, § 4]
The independent auditor shall have and possess
all the powers and perform all the duties provided for in the First
Class Township Code, 53 P.S. § 55101 et seq., for elected
auditors.
[Ord. 2009-1, 2/19/2009, § 5]
The compensation for the independent auditor
shall be set by the Board of Commissioners in the appointment resolution.
[Ord. 2009-1, 2/19/2009, § 6]
Pursuant to § 520 of the First Class
Township Code, 53 P.S. § 55520, the Township retains the
right to repeal this Part at any time. Upon repeal of this Part, the
office of appointed auditor shall be abolished. Subsequent to the
repeal of this Part, at the next Township election, the Township shall
have elected three auditors, one for a term of two years, one for
a term of four years, and one for a term of six years. These elected
auditors shall succeed the appointed auditor and shall possess all
the powers and perform all the duties provided in the First Class
Township Code, 53 P.S. § 55101 et seq., for elected auditors.
