[Ord. 92-157, 12/10/1992, § 2]
The person or firm appointed to the office of Independent Auditor shall be appointed annually, by resolution of the Borough Council, before the close of the fiscal year, and such person so appointed shall be a certified public accountant registered in Pennsylvania, a firm of certified public accounts, so registered, a competent public accountant or a competent firm of public accountants.
[Ord. 92-157, 12/10/1992, § 3]
The Independent Auditor appointed as provided above shall make an independent examination of the accounting records of the Borough for the fiscal year of such appointment, and said Independent Auditor shall also perform the other duties and exercise the powers as conferred by Subsection (k) of Article XI of the Borough Code,[1] as amended and supplemented.
[1]
Editor's Note: Subsection (k) of Article XI of the Borough Code, 8 Pa.C.S.A., Pt. 1, Ch. 11, Subch. K, is reserved.
[Ord. 92-157, 12/10/1992, § 4]
The office of elected Borough Auditor is hereby abolished; provided, however, that the elected auditors in office as of the date of passage of this Part shall continue to hold such office for the term for which elected; however, said auditors shall not audit, settle or adjust the accounts audited by such Independent Auditor but shall perform the other duties of their office.