Borough of Folcroft, PA
Delaware County
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Table of Contents
Table of Contents
[HISTORY: Adopted by the Borough Council of the Borough of Folcroft 1-20-1981 by Ord. No. 729 (Ch. 1, Part 1B, of the 2006 Code of Ordinances). Amendments noted where applicable.]
The Borough of Folcroft hereby accepts the provisions of Clause 7 of Section 1005 of the Borough Code, 8 Pa.C.S.A. § 1005, as amended, and hereby establishes the office of appointed independent auditor in and for the Borough of Folcroft. The Borough Council is hereby directed, following the effective date of this Part 1B and annually thereafter, to appoint, by resolution, in accordance with the provisions of the Borough Code hereinbefore cited, an independent auditor, who shall be a certified public account, registered in Pennsylvania, a firm of certified public accountants so registered, or a competent public accountant so registered, or a competent public accountant, or a competent firm of public accountants.
The general powers and duties of the appointed independent auditor shall be as set forth in Section 1196 of the Borough Code, 53 P.S. § 46196,[1] and other applicable provisions of law.
[1]
Editor's Note: Former 53 P.S. § 46196 was repealed 5-17-2012 by P.L. 262, No. 43. See now 8 Pa.C.S.A. § 1059.11.
The compensation of such appointed independent auditor shall be determined by Council and paid out of Borough funds.
The office of elected Borough Auditor is hereby abolished, though the Borough Auditors now in office shall continue to hold office during the terms for which they were elected, and the elected Borough Auditors shall not audit, settle, or adjust the accounts audited by such independent auditor, but shall perform the other duties of their office.