[HISTORY: Adopted by the Borough Council of the Borough of
Narberth by 10-10-1988 by Ord.
No. 782. Amendments noted where applicable.]
An independent auditor shall be appointed annually, by resolution
adopted before the close of each fiscal year, to make an independent
examination of all accounts in which the Borough is concerned, and
all accounting records pertaining thereto, for such fiscal year. The
fiscal year ending December 31, 1988, shall be the first fiscal year
for which an independent auditor shall be appointed.
Such independent auditor shall be an individual 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 accounts.
[Amended 4-21-2021 by Ord. No. 1032]
The office of elected Borough auditor, or auditors, is hereby
abolished effective January 1, 1989; provided, however, that any elected
auditor in office on December 31, 1988, shall continue to hold such
office during the term for which elected and shall not audit, settle
or adjust the accounts audited by the independent auditor but shall
perform the other duties of their office.
The compensation of the independent auditor shall be determined
by the Borough Council and paid out of Borough funds.
