The Commissioners of Bethlehem Township may
appoint an independent auditor who shall be a certified public accountant,
registered in Pennsylvania or in a firm of certified public accountants
so registered or a competent public accountant or a firm of competent
public accountants to audit the accounts of Bethlehem Township.
Such appointment shall be made on an annual
basis and must be made by resolution duly passed at least 30 days
prior to the close of the fiscal year of Bethlehem Township.
Said appointment is to be made for an independent
examination of all accounts and accounting records of the Township
for the fiscal year then closing.
Such independent auditor shall have and possess
all the powers and shall perform all of the duties provided in the
First Class Township Code, 53 P.S., §§ 55101 to 65100,
and all powers provided by Act No. 166 which amends the Act of June
24, 1931, P.L. 1206, as well as any and all other powers granted by
other legislation passed by the legislature of the Commonwealth of
Pennsylvania.
The compensation of any such type of appointed
auditor shall be fixed by the Board of Commissioners by resolution
at least 30 days prior to the close of the fiscal year.
Whenever an independent auditor is appointed
as herein provided, the office of elected auditor is hereby abolished.
Bethlehem Township shall have the right at any time to repeal this chapter and upon so doing, Bethlehem Township shall have the further right, at the next municipal election following the repeal of this Chapter
5, to elect three auditors.
The auditors shall complete their audit, settlement
and adjustment within as short a time as possible and shall file copies
thereof with the Secretary of the Township, Clerk of the Court of
Common Pleas, the Department of Community and Economic Development
and the Department of Transportation not later than 90 days after
the close of the fiscal year.