The position of Independent Auditor of the Borough of Rosslyn Farms is hereby created and established in accordance with the provisions of 53 P.S. § 46005(7), as amended. The Independent Auditor, when appointed by the Borough Council of said Borough, shall have supervision over the examination and audit of the accounts in which the Borough is concerned and shall perform all the duties and may exercise all the powers vested by law in independent, appointed auditors in Boroughs.[1]
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Editor's Note: See 53 P.S. § 46196.
The first appointment as independent, appointed auditor of the Borough shall be made by the Borough Council, in the manner provided by law, as soon as practicable after the adoption of this chapter. It shall be the duty of the Borough Council to maintain the office occupied by appointment not less than annually of an independent, appointed auditor as may be necessary to fill vacancies caused by the expiration of terms, death, removal from the Borough or other cause.
If the independent, appointed auditor of the Borough, without sufficient cause, or without having been excused from performing his duties, shall fail or neglect to perform his duties, for a period of 30 days, he shall be considered to have withdrawn from his office of independent, appointed auditor and the Borough Council shall proceed to fill the vacancy thus created.
The term of office of the independent, appointed auditor shall be a two-year term and shall expire on the last day of the second calendar year in which said auditor was appointed by Borough Council, unless sooner terminated by the death, removal from the Borough, or other cause, or at any time by repeal of this chapter as authorized by the Borough Code at 53 P.S. § 46005(7).
The Borough Council shall, from time to time, fix the annual salary of the independent appointed auditor of the Borough by entering into a written contract with such auditor reciting such salary at or before such independent, appointed auditor shall enter upon the performance of his duties as such. Such salary may not be increased or decreased more than once in two years.
The independent, appointed auditor shall not be required to give bond to the Borough. In the event Council elects to require a bond at any time, the amount of the bond shall be as determined by Council, with the cost of the bond to be borne by the Borough.