[HISTORY: Adopted by the Borough Council of the Borough of
Collegeville 12-27-1989 by Ord.
No. 371 (Part 3, Ch. 1, §§ 3-1003
through 3-1005, of the 1985 Code of Ordinances). Amendments noted
where applicable.]
Pursuant to the authority granted by the General Assembly of
the Commonwealth of Pennsylvania by Act No. 581 of 1986, 53 P.S. § 46005(7),[1] the Council of the Borough of Collegeville does hereby
establish the right to appoint an independent auditor who shall be
a certified public accountant, registered in Pennsylvania, or a firm
of certified public accountants so registered in the Commonwealth
of Pennsylvania. Said auditor shall be appointed annually, by resolution,
before the close of a fiscal year to make an independent examination
of the accounting records of the Borough for such fiscal year and
such independent auditor shall also perform the other duties and exercise
the powers as conferred upon him/her or the firm by 53 P.S. § 46196,[2] General powers and duties of independent auditor.
Following the passage of this chapter by a two-thirds vote of
the entire number of Councilmen elected, an independent auditor shall
be appointed annually, by resolution, before the close of the fiscal
year.
When an independent auditor is appointed as set forth in § 18-1, the office of elected Borough auditors shall thereby be abolished, although the Borough auditors then in office shall continue to hold their office during the term for which elected and the Borough auditors or controllers shall not audit, settle, or adjust the accounts audited by such independent auditor, but shall perform any other duties of their office.
