[HISTORY: Adopted by the Borough Council of the Borough of New Salem 12-2-2014 by Ord. No. 4-2014. Amendments noted where applicable.]
An independent auditor, who shall be a certified public accountant registered in Pennsylvania, or a firm of certified public accountants so registered, or a competent public accountant or a competent firm of public accountants shall be appointed annually by resolution to make an independent examination of the records of the Borough for the fiscal year, to make an independent examination of the accounting records of the Borough for the fiscal year, and such duties and powers as are conferred upon the independent auditor by the Borough Code or other applicable legislation or regulation.
The office of elected Auditor is hereby abolished. The Borough Auditors currently in office shall continue to hold their office during the term for which elected but shall not audit, settle or adjust any accounts audited by the independent auditor but shall perform any other duties of their office.