The City Council shall hire and appoint the Independent Auditor
through a request for proposal (RFP) process. The Independent Auditor
shall be a person or firm of persons that shall be at least a certified
public accountant (CPA).
The Independent Auditor shall have the responsibilities and
duties, including but not limited to the following:
A.
Shall perform an audit on the City's financial statements to express
an opinion on the fair presentation of the City's basic financial
statements as a whole, annually or as more often as directed to do
so by the Mayor or City Manager; examine and audit the accounts of
all bureaus, officers and departments which collect, receive and disburse
public moneys, or who are charged with the management, control or
custody thereof, and in every case shall report of such examination,
audit and settlement to the Mayor. The Independent Auditor shall likewise
audit and report upon the accounts of any such officer upon the death,
resignation, removal or expiration of the term of the said officers.
The Independent Auditor shall likewise audit and report upon the accounts
of any library to which the City makes appropriations, those of any
institution owned by the City, and those of National Guard units to
which the City makes appropriations.
B.
Shall audit all the accounts of any municipal officer in any department
of the City government who may be charged with the duty, or who may
perform the services, of receiving and disbursing the funds of any
association, society or organization of municipal employees or persons,
directly or indirectly connected with the municipal government, for
the benefit, relief or pensioning of firemen, policemen or other municipal
employees or persons as aforesaid.
C.
All such audits shall be made within as short a time as possible
after the close of the fiscal year and be annually reported to the
Mayor and City Council at its first meeting in March.
D.
Shall make a report to the Mayor and City Council, at its first meeting
in March in each year, of the audits which shall have made of the
accounts of the officers having charge, custody, control or disbursement
of such public moneys and other funds, showing the balance in their
hands respectively, and within 90 days of the close of the fiscal
year, the Independent Auditor shall file a copy of the said annual
report to Mayor and City Council with the Department of Community
and Economic Development. It shall be lawful for the City or any taxpayer
thereof on its behalf or any officer whose account is settled or audited
to appeal from the settlement or audit to the Court of Common Pleas
of Luzerne County within 45 days after the said annual report to the
Mayor and City Council has been filed. If the appellant is a taxpayer
or any officer charged as aforesaid, he shall file a bond, with one
or more sufficient sureties, conditioned to pay all costs thereafter
accruing in case a decision shall not be obtained more favorable to
the party on whose behalf the appeal shall be taken than that contained
in the said report. The Independent Auditor shall also prepare an
intelligible summary of said reports, showing the fiscal condition
of the affairs of the City, and post one copy of said summary in a
conspicuous place in the City Hall.
E.
May conduct quarterly audits or reviews of any and all of the City's
funds and financials as directed by the City Manager and/or Mayor.
The City Council shall set the compensation through an approved
contract awarded through the request for proposal (RFP) process.
