[HISTORY: Adopted by the Borough Council of the Borough of
Colwyn 12-30-1974 by Ord. No. 347, approved 12-31-1974. Amendments noted where applicable.]
An independent auditor for the said Borough shall be appointed
by resolution of the Borough Council.
Said independent auditor shall be a certified public accountant,
registered in the Commonwealth of Pennsylvania, or a firm of certified
public accountants so registered or a competent public accountant
or a competent firm of public accountants.
Upon the adoption of this chapter, the Borough Council shall
have the duty to appoint, annually, by resolution before the close
of a fiscal year, an independent auditor whose qualifications do,
in the judgment of the Borough Council, meet or exceed those specified
in the Borough Code of the Commonwealth of Pennsylvania to make an
independent examination of the accounting records of the Borough and
to perform other duties and to exercise the powers conferred upon
him or them by Section 1196 et seq. of the Borough Code.[1]
[1]
Editor's Note: See 53 P.S. § 46196 et seq.
Upon the adoption of this chapter, as provided in the said Borough
Code, the office of elected Borough Auditor is abolished, and the
said Borough Auditor shall not audit, settle or adjust the accounts
audited by such independent auditor.
