[HISTORY: Adopted by the Borough Council of the Borough of Spring Grove 11-6-1978 by Ord. No. 2-1978 (Ch. 5 of the 1985 Code). Amendments noted where applicable.]
The Office of appointed Auditor is hereby created.
Such Auditor shall be a certified public accountant, a firm of certified public accountants, registered in Pennsylvania, a competent independent public accountant or a firm of independent public accountants, and shall be appointed annually or at a reorganization meeting of Borough Council.
The Auditor shall be charged with the responsibility of examining, auditing and settling all accounts whatsoever in which the Borough is concerned, and the audit shall consist of an examination in accordance with generally accepted auditing standards and shall include such tests of the accounting records and such other auditing procedures as he considers necessary in the circumstances. The audit shall fulfill the requirements of the Borough Code.