Borough of Montgomery, PA
Lycoming County
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Table of Contents
Table of Contents
[HISTORY: Adopted by the Borough Council of Montgomery Borough 12-9-1987 by Ord. No. 1987-5 (Ch. I, Part 2B, of the 1996 Code of Ordinances). Amendments noted where applicable.]
An independent auditor shall be appointed by Council, and shall hereafter be referred to as the "Montgomery Borough Auditor."
The Montgomery Borough Auditor shall be a certified public accountant, registered in the commonwealth, a firm of certified public accountants so registered or a competent public accountant or a competent firm of public accountants.
The Montgomery Borough Auditor shall be appointed annually by resolution before the close of the fiscal year.
The Montgomery Borough Auditor so appointed shall make an independent examination of the accounting records of the Borough for that fiscal year and shall perform the other duties and exercise powers conferred upon him by 8 Pa.C.S.A. § 1059.11.[1]
[1]
Editor’s Note: The preamble to this ordinance stated that Council had determined that it was in the best interests of the Borough to appoint an independent auditor to audit the records of the Borough, as required by 8 Pa.C.S.A. § 1059.11; and that Council has the power to appoint an independent auditor pursuant to 8 Pa.C.S.A. § 1005(7).
The appointment of the Montgomery Borough Auditor shall result in the abolition of the office of elected auditor. The elected auditors, however, shall continue to hold their offices and perform their duties during the term for which elected, but shall not audit, settle, or adjust the accounts audited by the Montgomery Borough Auditor.
Council shall have the right at any time to repeal this ordinance, and thereupon the office of Montgomery Borough Auditor shall be abolished.
If Council exercises the right of repeal as set forth in § 6-6 above, right at the next municipal election following repeal to elect three auditors, one for a term of two years, one for a term of four years, and one for a term of six years, from the first Monday in January succeeding such election. The auditors so elected shall succeed the appointed Montgomery Borough Auditor and shall have and possess all the powers and perform all the duties conferred by this article upon the Montgomery Borough Auditor.