[HISTORY: Adopted by the Borough Council of the Borough of
Masontown 3-8-1988 by Ord. No. D-1; approved 3-8-1988. Amendments noted where applicable.]
An independent auditor shall be appointed by Council and shall,
in the following sections of this chapter, be referred to as the "Masontown
Borough Auditor."
The Masontown Borough Auditor shall be a certified public accountant
registered in the commonwealth, a firm of certified public accountants
so registered or a competent public accountant or a competent firm
of public accountants.
The Masontown Borough Auditor shall be appointed annually by
resolution before the close of the fiscal year.
The Masontown Borough Auditor so appointed shall make an independent
examination of the accounting records of the borough for that fiscal
year and shall perform the other duties and exercise powers conferred
upon him by 53 P.S. §§ 46196, 46197, 46198 and 46199.
The appointment of the Masontown Borough Auditor shall result
in abolition of the office of elected Auditor. The elected Auditors,
however, shall continue to hold their offices and perform their duties
during the term for which elected, but shall not audit, settle or
adjust the accounts audited by the Masontown Borough Auditor.
The Council shall have the right at any time to repeal this
chapter, and thereupon the office of Masontown Borough Auditor shall
be abolished.
If Council exercises the right to repeal as set forth in § 3-6, the borough shall have the further right at the next municipal election following repeal to elect three Auditors, one for a term of two years, one for a term of four years and one for a term of six years, from the first Monday in January succeeding such election. The Auditors so elected shall succeed the appointed Masontown Borough Auditor and shall have and possess all the powers and perform all the duties conferred by this chapter upon the Masontown Borough Auditor.
