This chapter shall be known as the "Township Auditor Ordinance
of Pocono Township."
The Board of Commissioners of Pocono Township may appoint an
independent auditor, who shall be a certified public accountant, registered
in Pennsylvania, or in a firm of certified public accountants so registered
or a competent public accountant or a firm of competent public accountants,
to audit the accounts of Pocono Township.
Such appointment shall be made on an annual basis and must be
made by resolution of the Board of Commissioners duly passed at least
30 days prior to the close of the fiscal year of Pocono Township.
Said appointment is to be made for an independent examination
of all accounts and accounting records of the Township for the fiscal
year then closing.
Such independent auditor shall have and possess all the powers
and shall perform all of the duties provided in the First Class Township
Code, as amended, as well as any and all other powers granted
by other legislation passed by the legislature of the Commonwealth
of Pennsylvania.
The compensation of any such type of appointed auditor shall
be fixed by the Board of Commissioners by resolution at least 30 days
prior to the close of the fiscal year.
Whenever an independent auditor is appointed as herein provided,
the office of elected auditor is hereby abolished.
Pocono Township shall have the right at any time to repeal this
chapter and upon doing so, Pocono Township shall have the further
right, at the next municipal election following the repeal of this
chapter, to elect three auditors.
The auditor shall complete the audit, settlement and adjustment
within as short a time as possible and shall file copies thereof with
the Secretary of the Township, Clerk of Court of Common Pleas, the
Department of Community and Economic Development and the Department
of Transportation not later than 90 days after the close of the fiscal
year.