[HISTORY: Adopted by the Borough Council
of the Borough of Jefferson 12-5-1991 by Ord. No. 91-6. Amendments noted where
applicable.]
The Borough Council shall appoint an independent
auditor, who shall meet the requirements as set forth within 53 P.S.
§ 46005 of the Borough Code, to make an independent examination
of the accounting records of the Borough for the fiscal year so appointed,
and to annually examine, audit and settle all accounts whatsoever
in which the Borough is concerned. Said audit shall consist of an
examination in accordance with generally accepted auditing standards
and procedures and shall include such tests of the accounting records
and such other auditing procedures as the independent auditor considers
necessary in the circumstances. The independent auditor shall prepare
a report on the examination as set forth in the Borough Code.
Such independent auditor shall be appointed
by resolution adopted by the Borough Council before the close of each
fiscal year to perform the audit for such fiscal year and shall serve
at the pleasure of the Borough Council.
It is the intention of the Borough Council that
the office of elected Borough Auditor shall be and the same is hereby
abolished as an elective office in the Borough as of the date of adoption
of this chapter.
This chapter shall be and become effective immediately
upon its adoption beginning with this fiscal year, which is the calendar
year of 1991.
