[Adopted 10-14-2021 by Ord. No. 408]
In accordance with Section 1059.11 of the Pennsylvania Borough
Code, 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.
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with this chapter are hereby repealed as referenced.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.