[HISTORY: Adopted by the Borough Council of the Borough of
Pine Grove 10-20-1988 by Ord. No.
299. Amendments noted where applicable.]
This chapter shall be known as and may be cited as the "Pine
Grove Independent Auditor Act."
[Amended at time of adoption of Code (see Ch. 1, General
Provisions, Art. I)]
The intent and purpose of this chapter is to exercise authority
granted by the General Assembly of the Commonwealth of Pennsylvania
by reason of the Act of April 18, 2014, P.L. 432, No. 37 [Borough
Code, 8 Pa.C.S.A. § 1005(7)] providing for the abolition
of the elected auditors of the Borough of Pine Grove and the replacement
thereof with an independent auditor.
The Borough of Pine Grove shall annually by resolution, before
the close of each fiscal year, appoint an independent auditor for
the purpose of auditing the Borough's accounting records for
such fiscal year.
The independent auditor hereunder appointed shall be a certified
public accountant, registered in the Commonwealth of Pennsylvania,
a firm of certified public accountants so registered, or a competent
public accountant or a competent firm of public accountants.
The independent auditor hereunder appointed shall be appointed
on an annual basis only, and it shall be the obligation of the Borough
Council to reappoint an independent auditor for each fiscal year's
audit.
The independent auditor shall be appointed for the term set
forth above by a resolution, duly passed by the Borough Council.
The offices of elected auditors of the Borough of Pine Grove
shall hereafter, until repeal or amendment of this chapter to the
contrary, be abolished.[1]
In the event that Council repeals this chapter, the office of
independent auditor shall then be abolished, and the Borough shall,
at the next municipal election following the said repeal, to elect
three auditors for the terms as provided under the Borough Code.
