[Ord. 92-157, 12/10/1992, § 1]
There is hereby created in the Borough the office of Independent
Auditor.
[Ord. 92-157, 12/10/1992, § 2]
The person or firm appointed to the office of Independent Auditor
shall be appointed annually, by resolution of the Borough Council,
before the close of the fiscal year, and such person so appointed
shall be a certified public accountant registered in Pennsylvania,
a firm of certified public accounts, so registered, a competent public
accountant or a competent firm of public accountants.
[Ord. 92-157, 12/10/1992, § 3]
The Independent Auditor appointed as provided above shall make
an independent examination of the accounting records of the Borough
for the fiscal year of such appointment, and said Independent Auditor
shall also perform the other duties and exercise the powers as conferred
by Subsection (k) of Article XI of the Borough Code,[1] as amended and supplemented.
[Ord. 92-157, 12/10/1992, § 4]
The office of elected Borough Auditor is hereby abolished; provided,
however, that the elected auditors in office as of the date of passage
of this Part shall continue to hold such office for the term for which
elected; however, said auditors shall not audit, settle or adjust
the accounts audited by such Independent Auditor but shall perform
the other duties of their office.
