[HISTORY: Adopted by the Borough Council of the Borough of Wilson 11-10-1980 by Ord. No. 559, approved 11-10-1980. Amendments noted where applicable.]
Hereafter, the audit of Borough accounts shall be conducted by an appointed independent auditor, who shall be a certified public accountant registered in Pennsylvania, a firm of certified public accountants so registered or a competent public accountant or a competent firm of public accountants.
Such independent auditor shall be appointed by Council annually, by resolution, before the close of a fiscal year, to make an independent examination of the accounting records of the Borough for such fiscal year.
Such independent auditor shall also perform the other duties and exercise the powers as conferred upon him by the Act of 1966, February 1, P.L. 581, § 1196; 53 P.S. § 46196, as amended.[1]
[1]
Editor's Note: Former 53 P.S. § 46196 was repealed by 2012, May 17, P.L. 262, No. 43. See now 53 P.S. § 46059.11.
The elected Borough Auditors now in office shall continue to hold their office during the term for which elected, and the Borough Auditors shall not audit, settle or adjust the accounts audited by such independent auditor but shall perform the other duties of their office, if necessary, as determined by Council. For performance of other duties requested by Council as aforesaid, each Auditor shall receive no less than $15 nor more than $30, as Council may determine, per day for each day necessarily employed in the discharge of his duties. A day shall consist of not less than five hours in the aggregate.