[Adopted 7-13-1973 by Ord. No. 73-6 (Ch. 1, Part 3B, of the
1983 Code of Ordinances)]
The Borough Council shall appoint an independent auditor who
shall be a certified public accountant, registered in Pennsylvania,
a firm of certified public accountants so registered or a competent
public accountant or a competent firm of public accountants.[1]
[1]
Editor's Note: Section 1 of Ord. No. 73-6 abolished
the office of elected Borough Auditors. Section 5 stated the
Borough Auditors presently in office would continue to hold their
office during the term for which elected and the Borough Auditors
would not audit, settle, or adjust the accounts audited by such independent
auditor but would perform the other duties of their office.
The independent auditor shall be appointed, annually, by resolution
of the Borough Council, before the close of a fiscal year, to make
an independent examination of the accounting records of the Borough
for such fiscal year.
The independent auditor shall also perform the other duties
and exercise the powers as conferred upon him by Subdivision (k) of
Article XI of the Borough Code, the Act of February 1, 1966, P.L.
(1965), No. 581, § 1196, as amended (53 P.S. § 46196).
