[HISTORY: Adopted by the Borough Council of the Borough of West Reading 10-1-1974 by Ord. No. 599 (Ch. I, Part 9, of the 1993 Code of Ordinances). Amendments noted where applicable.]
A. 
The following words and phrases when used in this chapter shall have the meanings ascribed to them in this section, unless the context clearly indicates a different meaning.
BOROUGH
The Borough of West Reading, Berks County, Pennsylvania.
ELECTED AUDITOR
Any individual duly elected auditor at a municipal election or duly appointed to such position to fill an unexpired term of one so elected, all pursuant to the terms of the Borough Code.
INDEPENDENT AUDITOR
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 duly appointed as hereinafter set forth.
B. 
When any of the foregoing terms are used in this chapter, the singular shall include the plural and the masculine shall include the feminine and neuter.
A. 
Such Independent Auditor shall be appointed annually by resolution of the Borough Council at least 30 days prior to the close of the fiscal year to make an independent examination of all the accounts and accounting records of the Borough for the fiscal year then closing.
B. 
Should a vacancy occur by reason of death, resignation or otherwise, the Borough Council shall, by resolution, appoint a substitute independent auditor for the unexpired term remaining.
The compensation of such Independent Auditor shall be fixed by resolution by the Borough Council.
Such Independent Auditor shall have and possess all the powers and perform all the duties provided for in the Borough Code for elected auditors except as herein specifically set forth.
Upon the appointment of an independent auditor by resolution as herein provided, the office of Elected Auditor is, as of the date of such resolution, abolished as to any and all elected auditors in the Borough in all respects whatsoever as prescribed by 8 Pa.C.S.A. § 1005.