[Ord. 478, 12/17/1979]
1.
Each year,
before the close of a fiscal year, the Borough Council shall appoint
an independent auditor to make an independent examination of the accounting
records of the Borough for such fiscal year, and such independent
auditor shall also perform the other duties and exercise the powers
as conferred upon him or her by the Borough Code, 53 P.S. §45101 et seq.
2.
The independent
auditor shall be a certified a 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.
[Ord. 478, 12/17/1979]
The office of elected Borough Auditor is hereby abolished, although
the Borough Auditors in office at the time of enactment of this Part
shall continue to hold their offices during the terms for which elected,
and the Borough Auditors shall not audit, settle or adjust the accounts
audited by the independent auditor but shall perform the other duties
of their office.
