[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.
