Borough of Sewickley, PA Chapter 4 Auditor

[HISTORY: Adopted by the Borough Council of the Borough of Sewickley 2-20-1967 by Ord. No. 867 (Ch. 1, Part 2B, of the 1996 Code of Ordinances). Amendments noted where applicable.]

§ 4-1 Accounts to be audited by independent auditor.

Pursuant to the provisions of the Borough Code, the accounting records of the Borough shall be audited by an 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. Said independent auditor shall be appointed annually by resolution of Borough Council.

§ 4-2 Powers and duties of independent auditor.

The independent auditor shall make an independent examination of the accounting records of the Borough and shall perform such other duties and exercise the powers conferred by Article XI of the said Borough Code, §§ 1196 to 1199, inclusive.[1]

[1] Editor's Note: The Borough Code was revised in 2012 and re-recodified in 2014 to 8 Pa.C.S.A. § 101 et seq.; see now 8 Pa.C.S.A. § 1059.11, General powers and duties of independent auditor.

§ 4-3 Effective date and duration.

This chapter shall be effective for the fiscal year ending December 31, 1966, and subsequent years, until repealed as provided in said Borough Code.