[HISTORY: Adopted by the Borough Council of the Borough of Danville 12-12-1989 by Ord. No. 331 (Ch. 5 of the 1975 Code). Amendments noted where applicable.]
GENERAL REFERENCES
Taxation — See Ch. 225.
An independent auditor shall be appointed annually, by resolution of Borough Council, before the close of each fiscal year.
An independent auditor shall be a certified public accountant, registered in the Commonwealth of Pennsylvania, a firm of certified public accountants so registered or a competent public accountant or a competent firm of public accountants.
An independent auditor shall make an independent examination of the accounting records of the Borough for such fiscal year and make a report of such examination to the Borough Council and shall also perform the other duties and exercise the powers as conferred upon him or her by Subdivision (k) of Article XI of the Borough Code, Act of February 1, 1966, P.L. 1656, No. 581, § 1196 et seq., as amended, 53 P.S. § 46196 et seq.
The office of elected Borough Auditor is hereby abolished.
All elected Borough Auditors currently in office shall continue to hold their office for the balance of the term for which they were elected, provided that such elected Borough Auditors shall not audit, settle or adjust the accounts audited by an independent auditor but shall perform any other duties of their office during the balance of their terms.