[Adopted 4-19-1983 by Ord. No. 433]
The Borough Council of the Borough of Sharpsburg shall, by resolution
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 Sharpsburg and
file a report thereof with the Borough Council. The independent auditor
shall perform all other duties and exercise such powers as conferred
upon him by law.
The resolution appointing an independent auditor shall state
the compensation, if any, to be paid from Borough funds for said services.
The Borough Council of the Borough of Sharpsburg hereby reserves
the right at any time to repeal this ordinance, thereupon abolishing
the office of appointed auditor, and to subsequently reestablish the
office of elected auditor.
