Borough Council shall appoint, annually by resolution and before
the close of the fiscal year, an independent auditor who shall be
a certified public accountant registered in the Commonwealth of Pennsylvania,
a firm of certified public accountants registered in the Commonwealth
of Pennsylvania or a competent public accountant or a competent firm
of public accountants.
The appointed independent auditor shall make an independent
examination of the accounting records of the Borough for the fiscal
year and perform the other duties and exercise the powers as conferred
upon the independent auditor under the Borough Code.
The office of elected Borough Auditor or Controller is hereby
abolished. Any elected Borough Auditor or Controller in office at
the time of the enactment of this chapter shall continue to hold office
during the term for which elected, and the elected Borough Auditor
or Controller shall not audit, settle or adjust the accounts audited
by the appointed independent auditor but shall perform the other duties
of his/her office.