Township of Shaler, PA
Allegheny County
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Table of Contents
Table of Contents
[HISTORY: Adopted by the Board of Commissioners of the Township of Shaler 3-14-1995 by Ord. No. 1716. Amendments noted where applicable.]
This chapter shall be known as the "Township of Shaler Appointed Auditor Ordinance."
It is the purpose and intent of this chapter to abolish the office of the three elected auditors in Shaler Township and to provide by ordinance for the audit of the Township's accounts by an independent auditor, who shall be a certified public accountant, registered in Pennsylvania, or a firm of certified public accountants.
In the construction of this chapter, the rules and definitions contained in this section shall be observed and applied, except when the context clearly indicates otherwise:
A. 
Words used in the singular shall include the plural, and the plural the singular.
B. 
Words used in the present tense shall include the future tense.
C. 
The word "shall" is always mandatory and not discretionary.
D. 
The word "may" is permissive.
As used in this chapter, the following terms shall have the meanings indicated:
APPOINTED AUDITOR
An independent auditor, who shall be a certified public accountant, registered in Pennsylvania, or a firm of certified public accountants so registered.
ELECTED AUDITORS
Those persons elected at each municipal election, for a term of six years, who possess all the powers and perform all the duties provided in the First Class Township Code for elected auditors.
TOWNSHIP
The Township of Shaler.
The Township shall provide for the audit of its accounts by an independent auditor, who shall be a certified public accountant, registered in Pennsylvania, or a firm of certified public accountants so registered.
The Township shall appoint annually, by resolution before the close of the fiscal year, an independent auditor to make an independent examination of all the accounts and accounting records of the Township for the fiscal year then closing, which appointment shall be made at least 30 days prior to the close of the fiscal year.
The appointed auditor shall have and possess all the powers and perform all the duties provided in the First Class Township Code for elected auditors.
The compensation of the independent appointed auditor shall be fixed by the Board of Commissioners.
When an independent auditor is appointed as herein provided, the office of auditor is hereby abolished.