[HISTORY: Adopted by the Borough Council of the Borough of
Sewickley 2-20-1967 by Ord. No.
867 (Ch. 1, Part 2B, of the 1996 Code of Ordinances).
Amendments noted where applicable.]
Pursuant to the provisions of the Borough Code, the accounting
records of the Borough shall be audited by 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. Said
independent auditor shall be appointed annually by resolution of Borough
Council.
The independent auditor shall make an independent examination of the accounting records of the Borough and shall perform such other duties and exercise the powers conferred by Article XI of the said Borough Code, §§ 1196 to 1199, inclusive.[1]
[1]
Editor's Note: The Borough Code was revised in 2012 and re-recodified
in 2014 to 8 Pa.C.S.A. § 101 et seq.; see now 8 Pa.C.S.A. §
1059.11, General powers and duties of independent auditor.
This chapter shall be effective for the fiscal year ending December
31, 1966, and subsequent years, until repealed as provided in said
Borough Code.