[HISTORY: Adopted by the Borough Council of the Borough of Waynesboro 12-28-1972 by Ord. No. 741 (Ch. I, Part 2, Secs. 25 and 26 of the 1970 Code). Amendments noted where applicable.]
The Borough Council shall, by resolution, annually appoint an independent auditor who shall be 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 to audit the accounting records of the Borough of Waynesboro. The appointment of independent auditor shall be made before the close of the fiscal year to make an independent examination of the accounting records of the Borough for such fiscal year. Such independent auditor shall perform the other duties and exercise the powers as conferred upon him by Section 1196 et seq. of Act 581 as amended of the Commonwealth of Pennsylvania enacted February 1, 1966, and commonly known as the "Borough Code."
Editor's Note: Former 53 P.S. § 46196 was repealed by 2012, May 17, P.L. 262, No. 43. See now 8 Pa.C.S.A. § 1059.11.
Following the effective date of this chapter the office of elected Borough Auditor is hereby abolished except that auditors now in office shall continue to hold their office during the term for which elected. The Borough Auditors shall not settle, audit or adjust the accounts audited by such independent auditor but shall perform the other duties of their office.