[HISTORY: Adopted by the Borough Council of the Borough of
Folcroft 1-20-1981 by Ord. No.
729 (Ch. 1, Part 1B, of the 2006 Code of Ordinances).
Amendments noted where applicable.]
The Borough of Folcroft hereby accepts the provisions of Clause
7 of Section 1005 of the Borough Code, 8 Pa.C.S.A. § 1005,
as amended, and hereby establishes the office of appointed independent
auditor in and for the Borough of Folcroft. The Borough Council is
hereby directed, following the effective date of this Part 1B and
annually thereafter, to appoint, by resolution, in accordance with
the provisions of the Borough Code hereinbefore cited, an independent
auditor, who shall be a certified public account, registered in Pennsylvania,
a firm of certified public accountants so registered, or a competent
public accountant so registered, or a competent public accountant,
or a competent firm of public accountants.
The general powers and duties of the appointed independent auditor
shall be as set forth in Section 1196 of the Borough Code, 53 P.S.
§ 46196,[1] and other applicable provisions of law.
[1]
Editor's Note: Former 53 P.S. § 46196 was repealed 5-17-2012
by P.L. 262, No. 43. See now 8 Pa.C.S.A. § 1059.11.
The compensation of such appointed independent auditor shall
be determined by Council and paid out of Borough funds.
The office of elected Borough Auditor is hereby abolished, though
the Borough Auditors now in office shall continue to hold office during
the terms for which they were elected, and the elected Borough Auditors
shall not audit, settle, or adjust the accounts audited by such independent
auditor, but shall perform the other duties of their office.
