[Adopted 3-10-1999 by Ord. No. 512]
The Council of the Borough of Freedom shall, by resolution adopted annually
before the commencement of a fiscal year, appoint 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 to audit, for such fiscal year,
the accounts, records and all other evidences of financial transactions of
the Borough of Freedom and file a report thereof with the Borough Council.
The independent auditor shall perform all other duties and exercise such powers
as required of or conferred upon him by law.
Upon appointment of an independent auditor as provided for in § 29-2 of this chapter, the office of elected auditor is hereby abolished; however, the elected auditors now in office shall continue to hold such office for the terms for which elected and shall perform the duties of their office, except that they shall not audit, settle or adjust accounts audited by such independent auditor.
The resolution appointing an independent auditor shall state the compensation,
if any, to be paid from borough funds for said services.
The Borough Council hereby reserves the right at any time to repeal
this chapter, thereupon abolishing the office of appointed auditor, and to
reestablish the office of elected auditor.
