[Adopted 12-29-2015 by Ord. No. 1311, approved 12-29-2015]
This article shall be known and may be cited as the article
authorizing the appointment of an independent auditor for the purpose
of auditing the accounts of the Borough of East Stroudsburg and establishing
powers and duties for the independent auditor.
The background of this article and the legislative intention
of the Council in enacting it are as follows:
A.
East Stroudsburg Borough is a municipal corporation organized and
existing under the laws of the Commonwealth of Pennsylvania.
B.
The General Assembly of the Commonwealth of Pennsylvania has provided
for intergovernmental cooperation in the performance of governmental
functions and powers by the Act of December 19, 1996, P.L. 1158, No.
17753, 53 Pa.C.S.A. § 2301 et seq., as amended (the "ICA").
C.
East Stroudsburg Borough Council has for over 30 years utilized the
services of an independent auditor to audit the accounts of the Borough
in lieu of utilizing elected auditors for that purpose.
D.
The Borough Code of the Commonwealth of Pennsylvania was rewritten
and revised effective 2014 and moved from 53 P.S. §§ 45101
through 48501 to 8 Pa.C.S.A. §§ 101 through 3501.
E.
East Stroudsburg Borough finds it is in the best interest of its
citizens to update its ordinances and procedures on a periodic basis
to reflect changes in the law.
F.
Section 1005, Powers of council, generally, and § 1005(7)[1] specifically authorizes the Borough of East Stroudsburg
to appoint an independent auditor by a 2/3 vote of the entire members
of Council, which independent auditor shall be a certified public
accountant registered in the commonwealth, a firm of certified public
accountants certified in the commonwealth or a competent public accountant
or a competent firm of public accountants.
[1]
Editor's Note: See 8 Pa.C.S.A. § 1005(7).
H.
The Council of East Stroudsburg Borough desires to codify its procedures
in accordance with the recent amendments to the Borough Code.
From and after the effective date of this article, all of the
accounts of the Borough for fiscal year 2015 and all subsequent years
shall be audited by an independent auditor appointed each year by
Borough Council.
From and after the effective date of this article, Council may
by resolution appoint an independent auditor who shall meet at least
one of the following qualifications:
The auditor shall be appointed annually by resolution of Borough
Council prior to close of the fiscal year to make an independent examination
of all the accounts and accounting records of the Borough for that
fiscal year then closing.
The compensation to be paid such auditor shall be fixed by Borough
Council at the time of appointment.
