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Borough of Pine Grove, PA
Schuylkill County
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Table of Contents
Table of Contents
[HISTORY: Adopted by the Borough Council of the Borough of Pine Grove 10-20-1988 by Ord. No. 299. Amendments noted where applicable.]
This chapter shall be known as and may be cited as the "Pine Grove Independent Auditor Act."
[Amended at time of adoption of Code (see Ch. 1, General Provisions, Art. I)]
The intent and purpose of this chapter is to exercise authority granted by the General Assembly of the Commonwealth of Pennsylvania by reason of the Act of April 18, 2014, P.L. 432, No. 37 [Borough Code, 8 Pa.C.S.A. § 1005(7)] providing for the abolition of the elected auditors of the Borough of Pine Grove and the replacement thereof with an independent auditor.
The Borough of Pine Grove shall annually by resolution, before the close of each fiscal year, appoint an independent auditor for the purpose of auditing the Borough's accounting records for such fiscal year.
The independent auditor hereunder appointed shall be a certified public accountant, registered in the Commonwealth of Pennsylvania, a firm of certified public accountants so registered, or a competent public accountant or a competent firm of public accountants.
The independent auditor hereunder appointed shall be appointed on an annual basis only, and it shall be the obligation of the Borough Council to reappoint an independent auditor for each fiscal year's audit.
The independent auditor shall be appointed for the term set forth above by a resolution, duly passed by the Borough Council.
The offices of elected auditors of the Borough of Pine Grove shall hereafter, until repeal or amendment of this chapter to the contrary, be abolished.[1]
[1]
Editor's Note: Original Section 401, Adoption, which immediately followed this section, was repealed at time of adoption of Code (see Ch. 1, General Provisions, Art. I).
In the event that Council repeals this chapter, the office of independent auditor shall then be abolished, and the Borough shall, at the next municipal election following the said repeal, to elect three auditors for the terms as provided under the Borough Code.