Pursuant to the Borough Code of Pennsylvania, 8 Pa.C.S.A. § 1005(7),
the Borough of Muncy hereby establishes the appointment of an independent
auditor for the Borough of Muncy.
The term of said appointment shall be from the effective date
of this chapter to the end of the Borough fiscal year; i.e., December
31, 2004, including such additional time for the independent auditor
to complete its audit and file same.
The independent auditor shall be a certified public accountant,
a firm of certified public accountants, a competent public account,
or a firm of competent public accountants, any or all of whom must
be registered in Pennsylvania.
The independent auditor shall make an independent examination
of the accounting records of the Borough for the fiscal year and perform
the other duties and exercise the powers conferred by Borough Council.
The independent auditor shall be appointed annually, by resolution
of the Muncy Borough Council, before the close of a fiscal year.
Upon the adoption of this chapter by a 2/3 vote of the entire
number of members of the Borough Council, the office of the elected
Borough auditors shall be abolished.