The offices of elected Borough Auditors are
hereby abolished.
Hereafter, the audit of Borough accounts shall
be conducted by an appointed independent auditor, who shall be 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.
Such independent auditor shall be appointed
by Council annually, by resolution, before the close of a fiscal year,
to make an independent examination of the accounting records of the
Borough for such fiscal year.
Such independent auditor shall also perform
the other duties and exercise the powers as conferred upon him by
the Act of 1966, February 1, P.L. 581, § 1196; 53 P.S. § 46196,
as amended.
The elected Borough Auditors now in office shall
continue to hold their office during the term for which elected, and
the Borough Auditors shall not audit, settle or adjust the accounts
audited by such independent auditor but shall perform the other duties
of their office, if necessary, as determined by Council. For performance
of other duties requested by Council as aforesaid, each Auditor shall
receive no less than $15 nor more than $30, as Council may determine,
per day for each day necessarily employed in the discharge of his
duties. A day shall consist of not less than five hours in the aggregate.