[HISTORY: Adopted by the Board of Commissioners
of the Township of Muhlenberg 11-15-1971 by Ord. No. 108, effective 11-29-1971 (Ch. 6 of
the 1982 Code). Amendments noted where applicable.]
A.Â
ELECTED AUDITOR
INDEPENDENT AUDITOR
TOWNSHIP
Definitions. The
following words and phrases, when used in this chapter, shall have
the meanings ascribed to them in this section unless the context clearly
indicates a different meaning:
Any individual duly elected Auditor at a municipal election
or duly appointed to such position to fill an unexpired term of one
so elected, all pursuant to the terms of the First Class Township
Code.[1]
A certified public accountant registered in Pennsylvania;
a firm of certified public accountants so registered; or a competent
public accountant or a competent firm of public accountants duly appointed
as hereinafter set forth.
The Township of Muhlenberg, Berks County, Pennsylvania.
[1]
Editor's Note: See 53 P.S. § 55101
et seq.
B.Â
Word usage. When
any of the foregoing terms are used in this chapter, the singular
shall include the plural and the masculine shall include the feminine
and neuter.
There is hereby created the office of Independent
Auditor for the Township in accordance with the provisions of the
First Class Township Code.
A.Â
Such Independent
Auditor shall be appointed annually by resolution of the Board of
Commissioners at least 30 days prior to the close of the fiscal year
to make an independent examination of all the accounts and accounting
records of the Township for the fiscal year then closing.
B.Â
Should a vacancy
occur by reason of death, resignation or otherwise, the Board of Commissioners
shall by resolution appoint a substitute Independent Auditor for the
unexpired term remaining.
The compensation of such Independent Auditor
shall be fixed by resolution by the Board of Commissioners.
Such Independent Auditor shall have and possess
all the powers and perform all the duties provided for in the First
Class Township Code for elected auditors, except as herein specifically
set forth.
Upon the appointment of an Independent Auditor
by resolution as herein provided, the office of elected Auditor is,
as of the date of such resolution, abolished as to any and all elected
Auditors in the Township in all respects whatsoever as prescribed
by the aforesaid Section 520[1] of the First Class Township Code.
[1]
Editor's Note: 53 P.S. § 55520.