[HISTORY: Adopted by the Borough Council
of the Borough of Dover 12-7-2015 by Ord. No. 2015-06. Amendments noted
where applicable.]
This chapter is enacted pursuant to the authority granted to
the Borough Council by Section 1005 of the Borough Code, 8 Pa.C.S.A.
§ 1005, which section grants power to the Borough Council
to enact an ordinance authorizing the Borough Council to appoint an
independent auditor to examine the accounting records of the Borough.
The members of Borough Council are authorized to appoint an
independent auditor to examine the accounting records of Dover Borough.
The independent auditor appointed by the Borough Council shall
be a certified public accountant registered in the Commonwealth of
Pennsylvania or a firm of certified public accountants registered
in the Commonwealth of Pennsylvania. In the exercise of the sound
discretion of the Borough Council, the independent auditor may be
a competent public accountant or a competent firm of public accountants.
The Borough Council shall, by resolution adopted before the
close of the fiscal year, appoint an independent auditor to make an
independent examination of the accounting records of the Borough for
the fiscal year, and the independent auditor shall also perform the
other duties and exercise the powers as conferred upon the independent
auditor under Chapter 10, Subchapter C of the Borough Code (relating
to auditors).
The compensation of the independent auditor shall be determined
by the Borough Council and shall be paid by Borough funds.
