[HISTORY: Adopted by the Borough Council of the Borough of
Prospect 11-4-1991 by Ord. No.
91-2 (Ch. 1, Part 1, of the 2006 codification).
Amendments noted where applicable.]
A.
The Borough shall appoint annually
by resolution before the close of its fiscal year an independent auditor.
B.
The appointed independent auditor
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 firm of public accountants.
C.
The appointed independent auditor
shall make an independent examination of the records of the Borough
and shall perform all other duties and exercise all other powers as
are conferred upon him by the Borough Code, 8 Pa.C.S.A. § 1059.11.
The office of elected Borough auditor is abolished, but any
elected auditor in office at the time of enactment of this chapter
shall have the right to continue to hold that office for the rest
of the term for which he is elected, but he shall no longer audit,
settle or adjust any accounts audited by the elected auditor, but
he shall perform the other duties of an elected auditor.
