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[HISTORY: Adopted by the Borough Council of the Borough of Stockertown 3-6-2000 by Ord. No. 2000-3. Amendments noted where applicable.]

§ 5-1 Appointment of independent auditor.

Pursuant to the provisions of the Borough Code, 53 P.S. § 46005(7), the Council of the Borough of Stockertown shall appoint 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 account or a competent firm of public accountants.

§ 5-2 Examination of accounting records.

An independent auditor shall be appointed, annually, by resolution 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/them by Subdivision (k) of Article XI of the Borough Code, as shall from time to time be amended, 53 P.S. § 46196.

§ 5-3 Appointment of independent auditor abolishes elected Borough Auditor.

When an independent auditor is appointed as herein provided, the office of elected Borough Auditor is hereby abolished, although the Borough auditors then in office shall continue to hold their office during the term for which elected. The Borough auditors shall not audit, settle, or adjust the accounts audited by such independent auditor but shall perform the other duties of their office.

§ 5-4 Powers and duties.

In all respects the general powers and duties of independent auditor shall be governed by provisions of the Borough Code, 53 P.S. § 46196, as shall from time to time be amended by the commonwealth.

 

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