[Adopted 12-6-1993 by Ord. No. 463
(Ch. 1, Part 8 of the 1996 Code)]
Borough Council of the Borough of Denver, in accordance with the authorization
granted by § 1005(7) of the Borough Code,[1] hereby establishes the position of Independent Auditor of the
Borough of Denver.
[1]
Editor's Note: See 53 P.S. § 46005(7).
Borough Council shall, by resolution adopted annually before the close
of each fiscal year, appoint an Independent Auditor who shall be a certified
public accountant, registered in Pennsylvania, a firm of certified public
accountants registered in Pennsylvania, or a competent public accountant registered
in Pennsylvania, or a competent public accountant or firm of public accountants
to audit, for such fiscal year, the accounts, records and all other evidences
of financial transactions of the Borough and file a report thereof with Borough
Council.
The Independent Auditor shall have the powers and duties set forth in
the Borough Code. The Independent Auditor shall also perform such audits and
examinations and prepare such reports as may be requested by Borough Council
from time to time.
Upon appointment of an Independent Auditor as provided for in this article,
the office of elected Auditor shall be abolished within the Borough of Denver.
Elected Auditors now in office shall continue to hold such office for the
remainder of the term for which such Auditor was elected and shall perform
the duties of the office of elected Auditor, except that such Auditor shall
not audit, settle or adjust accounts audited by the Independent Auditor.
The Independent Auditor shall be compensated with such funds as are
set forth in the resolution annually appointing the Independent Auditor.
The Borough Council hereby reserves the right at any time to repeal
this article, thereupon abolishing the office of the Independent Auditor and
reestablishing the office of elected Auditor.
