[HISTORY: Adopted by the Borough Council
of the Borough of New Freedom 7-25-1994 by Ord. No. 1994-3. Amendments noted where
applicable.]
From and after the effective date of this chapter,
all of the accounts of the Borough of New Freedom for the year 1994,
and all subsequent years, shall be audited by an independent auditor
appointed each year by the Borough Council of New Freedom pursuant
to the provisions of the Act of February 1, 1966, P.L. 1656, No. 581,
§ 1005, as amended [53 P.S. § 46005(7)].
Such auditor shall be a certified public accountant
or firm of certified public accountants registered in Pennsylvania.
Such auditor shall be appointed annually by
resolution of Borough Council at least 30 days prior to the close
of the fiscal year to make an independent examination of all the accounts
and accounting records of the Borough for the fiscal year then closing.
The compensation to be paid to such auditor
shall be fixed by Borough Council.
The powers and duties of the independent auditor
shall be set forth in 53 P.S. § 46196 et seq., the text
of which section is hereby adopted and incorporated by reference and
made a part of this chapter to the same extent as though the same
were set out verbatim.
Ordinance No. 1983-8, designating the rate of
compensation to elected auditors, is hereby repealed.
