[HISTORY: Adopted by the Board of Commissioners of the Township of Muhlenberg 11-15-1971 by Ord. No. 108, effective 11-29-1971 (Ch. 6 of the 1982 Code). Amendments noted where applicable.]
Definitions. The following words and phrases, when used in this chapter, shall have the meanings ascribed to them in this section unless the context clearly indicates a different meaning:
- ELECTED AUDITOR
- Any individual duly elected Auditor at a municipal election or duly appointed to such position to fill an unexpired term of one so elected, all pursuant to the terms of the First Class Township Code.
- INDEPENDENT AUDITOR
- 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 accountants duly appointed as hereinafter set forth.
- The Township of Muhlenberg, Berks County, Pennsylvania.
Editor's Note: See 53 P.S. § 55101 et seq.
Word usage. When any of the foregoing terms are used in this chapter, the singular shall include the plural and the masculine shall include the feminine and neuter.
There is hereby created the office of Independent Auditor for the Township in accordance with the provisions of the First Class Township Code.
Such Independent Auditor shall be appointed annually by resolution of the Board of Commissioners at least 30 days prior to the close of the fiscal year to make an independent examination of all the accounts and accounting records of the Township for the fiscal year then closing.
Should a vacancy occur by reason of death, resignation or otherwise, the Board of Commissioners shall by resolution appoint a substitute Independent Auditor for the unexpired term remaining.
The compensation of such Independent Auditor shall be fixed by resolution by the Board of Commissioners.
Such Independent Auditor shall have and possess all the powers and perform all the duties provided for in the First Class Township Code for elected auditors, except as herein specifically set forth.
Upon the appointment of an Independent Auditor by resolution as herein provided, the office of elected Auditor is, as of the date of such resolution, abolished as to any and all elected Auditors in the Township in all respects whatsoever as prescribed by the aforesaid Section 520 of the First Class Township Code.
Editor's Note: 53 P.S. § 55520.