[HISTORY: Adopted by the Council of the Borough of Lansdale 2-6-1964 by Ord. No. 836 (Ch. 4 of the 1972 Code). Amendments noted where applicable.]
The Borough Council of the Borough of Lansdale does hereby authorize
the audit of the accounts of the Tax Collector and of all officers
of the Borough and of every person, committee and commission receiving
or expending Borough funds, to be made by a firm of certified public
accountants, a competent independent public accountant, a firm of
independent public accountants or a certified public accountant, who
shall have the powers and duties and be subject to the same penalties
as auditors insofar as such powers, duties and penalties are applicable
to the functions of which they are appointed to perform in accordance
with the Borough Code.[1]
[1]
Editor's Note: See 8 Pa.C.S.A. § 101 et seq.
The Borough Council of the Borough of Lansdale is hereby authorized,
after the adoption of this chapter, to appoint annually, by resolution
before the commencement of its fiscal year, said auditor.
The auditor herewith appointed shall meet on the third Tuesday
of January of each year and complete his audit within 60 days after
the close of the fiscal year and shall, after preparing and executing
his report, file a copy of the report with the Secretary of the Borough,
with the Clerk of the Quarter Sessions of Montgomery County and with
the Department of Internal Affairs. Said report is to be filed by
the auditors selected by the Borough not later than the 15th day of
April.
In all other respects, the auditors herein appointed by the
Borough shall comply with the provisions of the Borough Code[1] and any other statutes of the Commonwealth of Pennsylvania
relating to audit of Borough funds.
[1]
Editor's Note: See 8 Pa.C.S.A. § 101 et seq.
Upon appointment of the auditors referred to hereinabove, the
office of elected Borough Auditor is hereby abolished in accordance
with Act No. 116 adopted July 3, 1963.
