[HISTORY: Adopted by the Borough Council of the Borough of
Franklin Park 6-11-1986 as Ch.
10 of the 1986 Code. Amendments noted where applicable.]
An auditor, who shall be a certified public accountant, a firm
of certified public accountants, a competent independent public accountant
or a firm of independent public accountants, shall be appointed by
resolution of the Borough Council of the Borough of Franklin Park,
adopted prior to the fiscal year of 1965, to audit the accounts and
other evidences of financial transactions of the Borough and the Borough
officers for the fiscal year then closing and annually thereafter.
The auditor, annually so appointed, shall, after auditing the
accounts and other evidences of the financial transactions of the
Borough and Borough officers, annually submit his or its audit report
to the Borough Council.
When an auditor is appointed as herein provided, the office
of elected Borough Auditor shall be and the same is hereby abolished
although the Borough Auditors presently in office shall continue to
hold their offices during the terms to which they were elected, and
the appointed auditor hereunder shall make the audit of the Borough
financial transactions and Borough officers, and the Borough Auditors
shall not audit, settle or adjust the accounts audited by such appointee
but shall perform the other duties of their office.
The certified public accountant or the competent independent
public accountant employed under the provisions hereof shall have
the same powers and duties and be subject to the same penalties as
auditors insofar as such powers, duties and penalties are applicable
to the functions to which the certified public accountant or the competent
independent accountant is appointed to perform. The report of the
certified public accountant or the competent independent public accountant
is subject to appeals the same as reports of auditors, and the compensation
thereof shall be fixed by the Borough Council at the instance of employment
and paid out of Borough funds.
