131.02  APPOINTMENT OF AN INDEPENDENT AUDITOR.
   (a)   Council is hereby authorized to appoint an independent auditor to audit, settle or adjust the accounts of the Borough for the year 1984 and subsequent years, said independent auditor to perform all the duties of an auditor as set forth in the Pennsylvania Borough Code.
 
   (b)   The independent auditor to be appointed by Council 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.
 
   (c)   Following the enactment of this section, an independent auditor shall be appointed annually by resolution before the close of a fiscal year 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 by the applicable sections of the Borough Code.
 
   d)   In accordance with the aforesaid section of the Borough Code, when an independent auditor is appointed as herein provided, the office of elected Borough auditor is thereby abolished.
(Ord. 2226.  Passed 6-28-84.)