§ 5-1Existing offices abolished.
§ 5-2Appointment by Council authorized.
§ 5-4Oath of office; bond.
§ 5-5Powers and duties.
The offices of Borough Auditors are hereby abolished, effective upon the completion of the term of office to which he, she or they were last duly elected or appointed.
Hereafter it shall be lawful for the Council of the Borough of Conway to appoint from time to time a certified public accountant or a firm of certified public accountants, or a competent independent accountant or firm, to serve as the Borough Auditor, said Auditor to do and perform all the legal duties incidental to the office of Auditor, including but not necessarily limited to the general powers and duties set forth in § 5-5 of this chapter.
Any Auditor appointed by virtue of this chapter shall be appointed annually.
The Auditor shall, before entering upon the duties of his office, take and subscribe an oath or affirmation to support the Constitution of the United States and of the Commonwealth of Pennsylvania and to perform the duties of his office with fidelity. He shall give bond to the Borough, with a surety company to be approved by the Council, in such sum as it may from time to time require, conditioned for the faithful discharge of his duties. The amount of said bond shall be sufficient to adequately protect the Borough from any illegal or unfaithful action by the Auditor. The cost of such bond shall be paid by the Borough.
The Borough Auditor shall superintend the fiscal concerns of the Borough. He shall examine, audit and settle all accounts whatsoever in which the Borough is concerned either as debtor or creditor, where provisions for the settlement thereof are made by law; and where no such provisions or an insufficient provision has been made, he shall examine such accounts and report to the Borough Council the facts relating thereto with his opinion thereon.
In the examination, audit and settlement of accounts, the Auditor shall have all of the powers and perform all of the duties vested in and imposed on auditors by the Borough Code. He shall make and file an annual report of his audit and make and publish the annual financial report in the same form and manner and at the same time as required of auditors under the said Borough Code.
The duly appointed Auditor shall receive compensation, which shall be fixed at the time of his employment and appointment by the Borough Council.