[HISTORY: Adopted by the Borough Council
of the Borough of Mount Pocono 10-4-1976 by Ord. No. 3-1976. Amendments noted where
applicable.]
Pursuant to the authority granted by Section
1005 of the Borough Code (53 P.S. § 46005),[1] it is hereby provided that an independent auditor who
shall be a certified 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 shall
make an independent examination of the accounting records of the Borough
for each fiscal year and shall also perform the other duties and exercise
the powers conferred by Section 1196 of the Borough Code (53 P.S.
§ 46196).[2]
The office of elected Borough Auditor is hereby
abolished; provided, however, that any person presently holding said
office shall continue to hold said office during the term for which
elected; provided further that any such Borough Auditor shall not
audit, settle or adjust the accounts audited by such independent auditor
but shall perform the other duties of their office. In the event any
such Borough Auditor should resign, no reappointment shall be made
for the balance of that person’s elected term.
The appointment of an independent auditor shall
be made by resolution of Council prior to December 31 of each year
commencing in 1976.
