[Adopted 11-8-1984 by Ord. No. 908 (Ch. 1, Part 3C, of the
1999 Code of Ordinances)]
From and after December 31, 1984, the office of elected Auditor
in the Borough of West Mifflin is hereby abolished. Any Auditors presently
holding office for the term for which elected shall not, from and
after December 31, 1984, audit, settle, or adjust any accounts audited
by such elected Auditors, but such elected Auditors shall perform
other duties of their office as specified in the Borough Code.
The office of Auditor shall henceforth be held by 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 accountants. The office of Independent Auditor shall be appointed annually by a resolution of the Borough Council, which resolution shall be adopted before the close of the fiscal year of the Borough and shall authorize the Independent Auditor to make an independent examination of the accounting records of the Borough for such fiscal year, and such Independent Auditor shall also perform whatsoever other duties and shall exercise such powers as are conferred upon the Auditor by the annual resolution of the Borough Council or by the powers and duties created in § 40-7 hereof.
[Amended 3-16-1999 by Ord. No. 1094]
The general powers and duties of the Independent Auditors appointed
under this article shall be as follows:
A.
The Independent Auditor shall annually examine, audit and settle
all accounts whatsoever in which the Borough is concerned, and the
audit shall consist of an examination in accordance with generally
accepted auditing standards and shall include such tests of the accounting
records and such other auditing procedures as it considers necessary
in the circumstances.
B.
The Independent Auditor shall audit the accounting records of the
Borough for the fiscal year and shall prepare a report on the examination,
which shall set forth:
(1)
The scope of its examination.
(2)
Its opinion of the fairness of the presentation of the financial
statement of the Borough, which shall show a complete statement of
the financial condition of the Borough, giving in detail the actual
indebtedness, the amount of the funded debt, the amount of the floating
debt thereof, the valuation of taxable property therein, the assets
of the Borough, with the character and value thereof, and the date
of maturity of the respective forms of funded debt thereof.
(3)
The amount of any balance or shortage or any expenditure of any kind
or made in a manner prohibited or not authorized by a statute which
came to its attention during the course of its examination and which,
in its opinion, causes a financial loss to the Borough, which loss
is material in relation to the receipts and disbursements of the Borough,
and such amount shall be a surcharge against any officer against whom
such balance or shortage shall appear.
C.
It shall be the duty of the Independent Auditor:
(1)
To file a copy of the report with the Secretary of the Borough and
the Clerk of Courts of Allegheny County and the Department of Community
and Economic Development not less than 90 days after the close of
the fiscal year.
(2)
To publish, within 10 days thereafter, by advertisement in at least
one newspaper of general circulation in the Borough, a concise financial
statement setting forth the balance in the treasury at the beginning
of the fiscal year, all revenues received during the fiscal year by
major classification, all expenditures made during the fiscal year
by major functions, and the current resources and liabilities of the
Borough at the end of the fiscal year, the gross liability and net
debt of the Borough, the amount of the assessed valuation of the Borough,
the assets of the Borough, with the character and value thereof, the
date of the last maturity of the respective forms of funded debt,
and the assets in each sinking fund. The Independent Auditor shall
make his report on the uniform form prepared pursuant to Article XIII
of 53 P.S. § 46301 et seq. Such publication shall be deemed
compliance with the provisions of the Act of June 25, 1941, P.L. 159,
known as the "Municipal Borrowing Law," 53 P.S. § 6101 et
seq.,[1] which requires the corporate authorities of the Borough
to publish an annual statement of indebtedness.
[1]
Editor's Note: 53 P.S. § 6101 et seq. was repealed
by the Act of July 12, 1972, P.L. 781, No. 185.
