[HISTORY: Adopted by the Borough Council of the Borough of New Wilmington 2-16-1984 by Ord. No. 392 (Ch. I, Part 8, of the 1967 Code). Amendments noted where applicable.]
There shall be and is hereby created the office of independent Auditor, which independent Auditor shall be a certified public accountant, registered in Pennsylvania, a firm of certified public accountants so registered or a competent public account or a competent firm of public accountants.
Before the close of each fiscal year, the Borough Council shall, by resolution, appoint a qualified person to fill the office of independent Auditor, which person, so appointed, shall make an independent examination of the accounting records of the borough for such fiscal year, and such independent Auditor shall also perform the other duties and exercise the powers as conferred upon him or her by Subdivision (K) of Article XI of the Borough Code (53 P.S. § 46196 seq.).
Upon the independent Auditor being appointed as set forth in this chapter, the office of elected Borough Auditor is hereby abolished as set forth in Subsection (7) of Section 1005 of the Borough Code [53 P.S. § 46005(7)].