Borough of Summit Hill, PA Chapter 8 Auditor, Independent

[HISTORY: Adopted by the Borough Council of the Borough of Summit Hill 4-9-2001 by Ord. No. 6-2001. Amendments noted where applicable.]

§ 8-1 Appointment of Independent Auditor.

The Borough of Summit Hill hereby appoints an Independent Auditor who shall be named annually by resolution before the end of each fiscal year for which an audit is being conducted. This Auditor shall be a certified public accountant, registered in Pennsylvania, or a certified or public accounting firm to make an independent examination of the accounting records of the Borough for that fiscal year.

§ 8-2 Powers and duties.

The Independent Auditor appointed by the Borough shall also perform the other duties and exercise the other powers as conformed by law.

§ 8-3 Abolishment of elected Auditor positions.

The appointment of an Independent Auditor by ordinance shall act to abolish the three elected Auditors' positions effective at the end of the respective current terms. Said elected Auditors shall not audit, settle or adjust the accounts audited by the Independent Auditor but shall perform the other duties of their office.

§ 8-4 Annual appointment.

The Borough each year hereafter, unless otherwise provided by ordinance, shall by resolution before the close of the fiscal year appoint an Independent Auditor to perform the duties set forth in § 8-2 above for that fiscal year.