[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.
