Township of Lower Moreland, PA
Montgomery County
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Table of Contents
Table of Contents
[HISTORY: Adopted by the Board of Commissioners of the Township of Lower Moreland 11-9-1970 by Ord. No. 163. Amendments noted where applicable.]

§ 8-1 Auditor to be independent.

The audit of accounts of Lower Moreland Township for the current fiscal year and thereafter shall be made by an 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, in accordance with and as provided in the Act of Assembly approved June 24, 1931, P.L. 1206, Article V, Section 520, as amended December 17, 1969.[1]
[1]
Editor's Note: See 53 P.S. § 55520.

§ 8-2 Appointment of auditor.

The independent auditor referred to in § 8-1 above shall be appointed annually by resolution of the Board of Commissioners of Lower Moreland Township, before the close of the fiscal year, to make an independent examination of all the accounts and accounting records of the Township for the fiscal year then closing. Said appointment shall be made at least 30 days prior to the close of the fiscal year.