[Ord. 997, 12/29/2003, § 1]
The office of the Borough Independent Auditor is hereby created for the Borough of Aspinwall.
[Ord. 997, 12/29/2003, § 1]
1. 
The Council of the Borough shall, by resolution adopted annually before the close of a fiscal year, appoint an Independent Auditor to make an independent examination of the accounting records of the Borough, for such fiscal year, and perform such other duties as set forth in § 1-233 of this Part 2E, and who shall have one of the qualifications referenced in Subsection 2 below.
2. 
The Independent Auditor so appointed shall be:
A. 
A certified public accountant registered in the Commonwealth of Pennsylvania; or
B. 
A firm of certified public accountants registered in the Commonwealth of Pennsylvania; or
C. 
A competent public accountant; or
D. 
A competent firm of public accountants.
[Ord. 997, 12/29/2003, § 1]
The Independent Auditor appointed pursuant to § 1-232 shall have those powers and duties as set forth in §§ 1196 through 1199 of the Borough Code, 53 P.S. §§ 46196 through 46199, as amended, and such other powers and duties as required or conferred upon the Independent Auditor by law.
[Ord. 997, 12/29/2003, § 1-234]
The compensation to be paid to the Independent Auditor appointed pursuant to § 1-232 of this Part 2E shall be fixed and established by the Council of the Borough.
[Ord. 997, 12/29/2003, § 1]
Upon appointment of an Independent Auditor as provided in § 1-232 above, the office of elected auditor is abolished; however, the elected auditors then in office shall continue to hold such office for the term for which elected, and shall perform the duties of their office, except that they shall not audit, settle, or adjust accounts audited by such Independent Auditor.
[Ord. 997, 12/29/2003, § 1-236]
The regulations in this Part 2E shall become operative for the fiscal year 2003, and for all subsequent years thereafter, unless repealed by the Borough Council.