[HISTORY: Adopted by the Borough Council of the Borough of Schwenksville as indicated in article histories. Amendments noted where applicable.]
[Adopted 10-14-2021 by Ord. No. 408]
A. 
Pursuant to Section 1005(7) of the Pennsylvania Borough Code,[1] the Borough hereby provides for the appointment of an independent auditor who shall be a certified public accountant registered in this commonwealth, a firm of certified public accountants registered in this commonwealth or a competent public accountant or a competent firm of public accountants.
[1]
Editor's Note: See 8 Pa.C.S.A. § 1005(7).
B. 
The independent auditor shall be appointed annually, by resolution before the close of the fiscal year, to make an independent examination of the accounting records of the Borough for the fiscal year, and the independent auditor shall also perform the other duties and exercise the powers as conferred upon the independent auditor under the Borough Code.
In accordance with Section 1059.11 of the Pennsylvania Borough Code,[1] the independent auditor shall have the same powers and duties and be subject to the same penalties as the auditors appointed by election. The independent auditor shall annually examine, audit and settle all accounts in which the Borough is concerned. The audit shall consist of an examination in accordance with generally accepted auditing standards and shall include tests of the accounting records and other auditing procedures as the independent auditor considers necessary in the circumstances. The independent auditor shall make and publish the annual financial report in the same form and manner and at the same time as required under the Borough Code.
[1]
Editor's Note: See 8 Pa.C.S.A. § 1059.11.
Upon the appointment of such an independent auditor, the office of elected Borough Auditor is abolished, and the Borough Auditor then in office shall continue to hold office during the term for which elected, and the Borough Auditor shall not audit, settle or adjust the accounts audited by the independent auditor but shall perform the other duties of office.
The invalidity of any section or provision of this chapter shall not invalidate other sections or provisions thereof.
The remaining provisions of the Schwenksville Borough Code of Ordinances in force immediately before the enactment of this chapter are intended to be continued and, to the extent not inconsistent herewith, are hereby re-enacted and reordained; any provisions inconsistent with this chapter are hereby repealed as referenced.
This chapter shall become effective the earliest date provided by law.