[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[1] as amended of the Commonwealth of Pennsylvania enacted
February 1, 1966, and commonly known as the "Borough Code."
[1]
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was repealed by 2012, May 17, P.L. 262, No. 43.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.
