[HISTORY: Adopted by the Borough Council of the Borough of
Spring Grove 11-6-1978 by Ord.
No. 2-1978 (Ch. 5 of the 1985 Code). Amendments
noted where applicable.]
The Office of appointed Auditor is hereby created.
A.
Such
Auditor shall be a certified public accountant, a firm of certified
public accountants, registered in Pennsylvania, a competent independent
public accountant or a firm of independent public accountants, and
shall be appointed annually or at a reorganization meeting of Borough
Council.
B.
The
Auditor shall be charged with the responsibility of examining, auditing
and settling all accounts whatsoever in which the Borough is concerned,
and the audit shall consist of an examination in accordance with generally
accepted auditing standards and shall include such tests of the accounting
records and such other auditing procedures as he considers necessary
in the circumstances. The audit shall fulfill the requirements of
the Borough Code.
