[HISTORY: Adopted by the Borough Council
of the Borough of Silverdale 4-6-1981 by Ord. No. 157. Amendments noted where
applicable.]
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 be appointed annually
by resolution of the Borough Council to make an independent examination
of the accounting records of the Borough for each fiscal year and
to perform such other duties as required by the Borough Code in the
exercise of the powers conferred thereby upon such independent auditor.[1]
[1]
Editor's Note: The preamble to this ordinance
stated that the Borough Council (the Borough) is empowered under Section
1005(7) of the Borough Code to provide by ordinance for the appointment
of an independent auditor who must 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, which action abolishes the office of elected
Borough Auditors. Section 2 of the ordinance repealed or rescinded,
cancelled and annulled all ordinances and resolutions or parts thereof
inconsistent with Ordinance 157.
