[Ord. 347, 6/3/1991, § 1]
The Borough Council of the Borough of New Oxford shall, by resolution
adopted annually before the commencement of a fiscal year, appoint
an Independent Auditor who shall be a certified public accountant,
registered in Pennsylvania, a firm of certified public accountants
so registered or a competent public accountant or a competent firm
of public accountants to audit, for such fiscal year, the accounts,
records and all other evidences of financial transactions of the Borough
of New Oxford and file a report thereof with the Borough Council of
the Borough of New Oxford. The Independent Auditor shall perform all
other duties and exercise such powers as required of, or conferred
upon him, by law.
[Ord. 347, 6/3/1991, § 2]
Upon appointment of an Independent Auditor as provided for in
§ 211 of this Part, the office of Elected Auditor is hereby
abolished; however, the Elected Auditors now in office, if any, 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. 347, 6/3/1991, § 3]
The resolution appointing an Independent Auditor shall state
the compensation, if any, to be paid from Borough funds for said services.
[Ord. 347, 6/3/1991, § 4]
The Borough Council of the Borough of New Oxford hereby reserves
the right at any time to repeal this Part, thereupon abolishing the
office of Appointed Auditor and to reestablish the office of Elected
Auditor.
