Borough of Yeadon, PA Article III Independent Auditor

[Adopted 12-7-1995 by Ord. No. 1245 as Ch. 226 of the 1995 Code]

§ 29-9 Position created; qualifications.

There is hereby created the position of Independent Auditor who shall be one of the following:

A. A certified public accountant, registered in the state;

B. A firm of certified public accountants, so registered;

C. A competent public accountant; or

D. A competent firm of public accountants.

§ 29-10 Appointment; duties.

The Independent Auditor shall be appointed annually by resolution before the close of the fiscal year to make an independent examination of the accounting records of the Borough for such fiscal year and to perform the other duties and exercise the powers conferred upon him or her by Section 1196 et seq. of the Borough Code.[1]

[1] Editor's Note: See now 8 Pa.C.S.A. § 1059.11.

§ 29-11 Elected office abolished.

When an Independent Auditor is appointed as provided in § 29-10, the office of Elected Borough Auditor or Controller, as the case may be, is thereby abolished although the Borough Auditor or Controller then in office shall continue to hold his or her office during the term for which he or she was elected. In such case, the Borough Auditor or Controller shall not audit, settle or adjust the account audited by the Independent Auditor but shall perform the other duties of his or her office.