[HISTORY: Adopted by the Board of Supervisors of the Township
of Carroll 9-1-1987 by Ord. No. 85 (Ch. 1, Part 1C, of the 1987 Code).
Amendments noted where applicable.]
The Board of Supervisors of the Township of Carroll may, by
resolution adopted mutually 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 Board
of Supervisors and file a report thereof with the Board of Supervisors.
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 § 9-1 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 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 Supervisors hereby reserve the right at any time
to repeal this chapter, thereupon abolishing the office of appointed
auditor and reestablishing the office of elected auditor.
