Township of Upper Chichester, PA
Delaware County
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Table of Contents
Table of Contents
[HISTORY: Adopted by the Board of Commissioners of the Township of Upper Chichester 12-10-1958 by Ord. No. 150; amended in its entirety 11-17-1987 by Ord. No. 456 (Ch. 1, Part 1D, of the 1987 Code of Ordinances). Amendments noted where applicable.]
Officers and employees — See Ch. 60.
Records — See Ch. 94.
Taxation — See Ch. 523.
The Board of Commissioners of the Township of Upper Chichester shall, by resolution adopted annually before the commencement of a fiscal year, 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 to audit, for such fiscal year, the accounts, records and all other evidences of financial transactions of the Township and file a report thereof with the Board of Commissioners. The independent auditor shall perform all other duties and exercise such powers as required of, or conferred upon him by law.
Upon appointment of an independent auditor as provided for in § 7-1 of this chapter, the office of elected auditor is hereby abolished; however, the elected auditors now in office shall continue to hold such office for the term for which elected, and shall perform the duties of their office, except that they shall not audit, settle, or adjust accounts audited by such independent auditor.
The resolution appointing an independent auditor shall state the compensation, if any, to be paid from Township funds for said services.
The Board of Commissioners hereby reserves the right at any time to repeal this chapter, thereupon abolishing the office of appointed auditor, and to reestablish the office of elected auditor.