[HISTORY: Adopted by the Board of Commissioners
of the Township of Lower Allen 6-10-1985 (Art. 111 of the 1985 Code of Ordinances). Amendments noted
where applicable.]
As used in this chapter, the following terms
have the meanings indicated:
A certified public accountant, registered in Pennsylvania,
a firm of certified public accountants so registered, a competent
public accountant or a competent firm of public accountants.
The accounts and accounting records of the Township
shall be audited by an independent auditor. The independent auditor
shall be appointed, annually, by resolution, 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.
The appointment shall be made at least thirty days prior to the close
of the fiscal year. Such independent auditor shall have and possess
all the powers and perform all the duties provided in the First Class
Township Code[1] for elected auditors. The compensation of the independent
auditor shall be fixed by resolution of the Board of Commissioners.
[1]
Editor's Note: See 53 P.S. § 55501
et seq.
