There shall be three Borough Auditors, elected at large by the
qualified voters of the Borough. One Auditor shall be elected every
two years on the municipal election day established by law. The procedure
for nomination and election of Auditors shall be as established by
the general laws of the Commonwealth of Pennsylvania for municipal
elections.
Except as provided in § 2001 of this Charter, the
term of the Borough Auditors shall be six years, commencing the first
Monday of January following the year in which they are elected.
The Auditors shall be citizens of the United States, shall be
qualified voters in the Borough, and shall have been residents of
the Borough for at least three years next prior to their respective
dates of election.
The Auditors shall not hold any other compensated public office
or Borough employment during their terms as Auditors.
The Auditors shall meet annually within 10 days following the
end of each Borough fiscal year. They shall meet subsequently as necessary
to fulfill the duties and responsibilities of their office. Two Auditors
shall constitute a quorum.
In addition to any other powers and duties assigned to them
by law, by this Charter, or by ordinance, the Auditors, unless an
independent audit is authorized by the Council for a particular year
as hereinafter provided, shall:
1.Â
Annually audit, settle and adjust the accounts of the Council, the
Treasurer, the Tax Collector and all other persons receiving, disbursing
or authorizing the disbursement of monies of the Borough during the
preceding fiscal year;
2.Â
Prepare an annual report, which shall contain an audit of the revenues
and accounts of the Borough of the preceding fiscal year and shall
show a complete statement of the financial condition of the Borough,
highlighting any discrepancies or unusual findings. The said report
shall be signed by the Auditors and made available to the public;
3.Â
Complete the said report promptly and, within 90 days after the close
of the fiscal year, file copies thereof with the Director of Administrative
Services, with the Pennsylvania Department of Community Affairs or
its successor agency,[1] and with such other officials as required by law or as
directed by the Council. Publication of an accurate summary of the
said report shall be made within 10 days after completion of the same
in a newspaper circulating generally within the Borough; and
[1]
Editor's Note: Now the Department of Community and Economic
Development.
4.Â
Audit specific accounts of the Borough when requested so to do in
writing by the Council. The results of such special audits shall be
made available to the public. The Council shall require such a special
audit to be made upon the death, resignation, removal or expiration
of the term of any officer of the Borough.
The amount of any balance or shortage or of any expenditure
of a kind or made in a manner prohibited or not authorized by law
or by this Charter which causes a financial loss to the Borough shall
be a surcharge against any officer of the Borough against whom such
balance or shortage shall appear or who, by vote, act or neglect,
has permitted or approved such expenditure, but no elected or appointed
officer of the Borough shall be surcharged for any act, error or omission
in excess of the actual financial loss sustained by the Borough.
The Borough, or any taxpayer thereof on its behalf, or any officer
whose account is settled or audited may appeal from the settlement
or audit, as shown in the Auditor's annual report, in any manner
prescribed by the statutes of the Commonwealth of Pennsylvania applicable
to boroughs.
Except as otherwise provided in § 1903 of this Charter,
the Auditors shall receive such compensation as the Council shall,
from time to time, ordain; provided, however, that no ordinance changing
such compensation shall become effective until the date of commencement
of the term of the Auditor elected at the next municipal election
after such salary increase, and provided, further, that the Auditors
shall be entitled to their actual expenses incurred in the performance
of their duties, subject to the approval of he Council.
The office of an Auditor shall become vacant upon his death,
resignation, removal from office in any manner authorized by law or
this Charter, or forfeiture of his office, or upon his death or for
failure to assume such office after election within 10 days after
the commencement of the term thereof. An Auditor shall forfeit his
office if he: (i) ceases to reside in the Borough; (ii) lacks at any
time during his term of office any qualifications for the office prescribed
by this Charter or by law; (iii) is convicted of a felony; or (iv)
fails to attend at least five consecutive regular meetings of the
Auditors without being excused by the other Auditors. In the case
of failure of attendance, the Council shall declare such office vacant
at least 10 days before the same shall be filled by appointment.
If a vacancy shall occur in the office of Auditor for any reason
set forth in this Charter, such vacancy shall be filled in the manner
provided in § 2001 of this Charter.
The Council may provide for an independent audit of any or all
Borough revenues and accounts by a certified public accountant registered
in the Commonwealth of Pennsylvania, a firm of certified public accountants
so registered, or a competent public accountant or a competent firm
of public accountants, who have no personal interest, direct or indirect,
in the fiscal affairs of the Borough government or any of its elected
or appointed officers. Such audit or audits may be authorized for
any fiscal year or part thereof which the Council desires, in its
discretion, to be so audited. When any such audit is authorized, it
shall be conducted in accordance with § 1606 of this Charter.
