A.
Auditors. Three Auditors shall be elected at-large and at four-year
intervals. The Auditors shall serve for a four year term beginning
on the first Monday of January following the year in which they are
elected. No Auditor shall serve consecutively more than two full terms,
except that an auditor filling a vacancy may serve two full terms
following the unexpired term.
B.
Qualifications. An Auditor shall be a citizen of the United States
of America and, at the time of his nomination, shall have been a resident
of the Township for not less than one year and shall be a registered
elector. An Auditor shall be qualified by education, training or experience
in accounting or financial management to perform the duties of the
office. Further, he shall not have been convicted of a felony or embezzlement,
bribery, perjury or any crime involving moral turpitude. No Auditor
shall hold any other elected or appointed public office within the
Township.
Prior to assuming the position of Auditor, a citizen shall affirm
by oath that he is qualified for the office and that he shall act
in the best interest of the Township.
C.
Duties. The Auditors shall audit the financial accounts and records
of the Township and its officers, boards, authorities and commissions
at least once a year and shall file a written report no later than
ninety days after the close of the fiscal year. Said report shall
be filed with the Township Secretary and with such other offices as
may be required by law. The Auditors shall also perform such other
auditing duties as the Council may require.
If any errors, omissions or irregularities are discovered in
the course of such audit, the Auditors shall promptly report such
matters to the Council at its next public meeting, said report to
be made orally and in writing. The Council shall take immediate action
to correct the errors omissions or irregularities and initiate action
to recover any loss to the Township which may have resulted from such
irregularity.
D.
Compensation. The Auditors shall be compensated at an annual rate
to be established by ordinance. Any subsequent change in said compensation
shall not take effect until the expiration of the term of office of
the incumbent Auditors at the time the change is enacted.
E.
Vacancy. If a vacancy shall occur in the office of Auditor, and such
office shall be declared vacant by the Council, such vacancy shall
be filled by the Council, which shall appoint a qualified person in
accordance with the procedure for replacement of Council members,
as defined in this Charter. An appointee must stand for election as
for the replacement of a Council member, except that said election
shall be on an at-large basis.
F.
Abolition of Office. The office of Auditor may be abolished by ordinance.
Such ordinance shall not take effect during the term of an incumbent.
The ordinance abolishing this office shall provide for an alternate
method for auditing the Township records.
[1]
Editor's Note: Former Section 4.02, Tax Collector, was
removed pursuant to Ord. No. 478, adopted 2-14-2013, which ordinance
abolished the Office of Tax Collector, effective 1-1-2014. Ordinance
No. 478 also provided that the Township Manager and/or his duly appointed
agents are empowered to collect and disburse all taxes due the Township
in a manner provided by law and as directed by the Township Council.
