[Adopted 2-8-1974 by Ord. No. 44]
There is hereby created the position of independent
auditor for the Borough of Taylor.
Said independent auditor shall be a certified
public accountant or public accountant registered in the Commonwealth
of Pennsylvania.
[Amended at time of adoption of Code (see Ch. 1, General
Provisions, Art. I)]
Said independent auditor shall make an independent
examination of the accounting and financial records of the Borough
of Taylor. The independent auditor shall examine, audit, and settle
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.
[Amended at time of adoption of Code (see Ch. 1, General
Provisions, Art. I)]
The independent auditor shall audit the accounting
records of the Borough of Taylor and shall prepare a report on the
examination which shall set forth:
A. The scope of his examination;
B. His opinion of the fairness of the presentation of
the financial statement of the Borough which shall show a complete
statement of the financial condition of the Borough, giving in detail
the actual indebtedness, the amount of the funded debt, the amount
of the floating debt thereof, the valuation of taxable property therein,
the assets of the Borough with the character and value thereof, and
the date of maturity of the respective forms of funded debt thereof;
and
C. Such other duties as may be prescribed by the Act
of 1966, February 1, 1965, No. 581, § 1196, defining the duties of an independent auditor.
The independent auditor shall prepare all financial
reports as may be required of boroughs by the Commonwealth of Pennsylvania.
[Adopted 5-10-2000 by Ord. No. 2-2000]
The purpose of this article is to create a form
of organization wherein Council shall be responsible primarily for
legislative policy-making and shall appoint a Borough Manager who
shall be responsible for the conduct of the administrative affairs
of the Borough in a professional manner.
The position of Borough Manager is hereby created.
The Manager shall be appointed for an indefinite term by a majority
of all the members of Council.
The Borough Manager shall be chosen solely on
the basis of his or her executive and administrative qualifications,
with special reference to his or her training and/or experience in
municipal management or his knowledge of accepted practices in respect
to the duties of his office as herein outlined.
Before entering upon his duties, the Manager
shall give bond, in the sum established annually pursuant to a resolution
of Council, with a bonding company as surety, to be approved by Council,
conditioned upon the faithful performance of his/her duties, the premium
for said bond to be paid by the Borough.
The compensation of the Borough Manager shall
be fixed from time to time by Council.
The Mayor is hereby authorized to delegate to
the Borough Manager, with the approval of the Council, subject to
recall by written notification at any time, any of his nonlegislative
or nonjudicial powers and duties as allowed by law.
In the event the Borough Manager becomes ill
or is absent, Council at any time appoint another person to the position
of Acting Manager to serve until the Manager returns or until his
or her disability ceases.
Except for the purpose of inquiry, Council and
its members shall deal with employees solely through the Borough Manager,
and neither Council nor any member shall give orders to a subordinate
of the Manager.