[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:
INDEPENDENT AUDITOR
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.