Borough of Quarryville, PA
Lancaster County
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[Adopted 10-3-2011 by Ord. No. 390]
Borough Council of the Borough of Quarryville, in accordance with the authorization granted by Section 1005(7) of the Borough Code,[1] hereby establishes the position of Independent Auditor of the Borough of Quarryville.
Editor's Note: See 8 Pa.C.S.A. § 1005(7).
Borough Council shall, by resolution adopted annually before the close of each fiscal year, appoint an Independent Auditor, who shall be a certified public accountant, registered in Pennsylvania, a firm of certified public accountants registered in Pennsylvania, or a competent public accountant or firm of public accountants to audit, for such fiscal year, the accounts, records and all other evidences of financial transactions of the Borough and file a report thereof with Borough Council.
The Independent Auditor shall have the powers and duties set forth in the Borough Code. The Independent Auditor shall also perform such audits and examinations and prepare such reports as may be requested by Borough Council from time to time.
Upon appointment of an Independent Auditor as provided for in this article, the office of Elected Auditor shall be abolished within the Borough of Quarryville. Elected Auditors now in office shall continue to hold such office for the remainder of the term for which such auditor was elected and shall perform the duties of the office of Elected Auditor, except that such Auditor shall not audit, settle or adjust accounts audited by the Independent Auditor.
The Independent Auditor shall be compensated with such funds as are set forth in the resolution annually appointing the Independent Auditor.
The Borough Council hereby reserves the right at any time to repeal this article, thereupon abolishing the office of the Independent Auditor and reestablishing the office of Elected Auditor.
The provisions of this article are severable, and if any section, sentence, clause, part or provision hereof shall be held to be illegal, invalid or unconstitutional by any court of competent jurisdiction, such decision of the court shall not affect or impair the remaining sections, sentences, clauses, parts or provisions of this article. It is hereby declared to be the intent of Borough Council that this article would have been enacted if such illegal, invalid or unconstitutional section, sentence, clause, part or provision had not been included herein.