(a) General rule.--This subchapter shall not become operative or effective in any borough not having a controller until the borough shall, by ordinance, accept this chapter. If a borough accepts this subchapter, the court of common pleas, upon petition of council, shall appoint a controller to hold office until the first Monday of January following the next municipal election at which a controller shall be elected under this part.
(b) Continuation of borough auditors.--In all boroughs accepting this subchapter, the borough auditors then in office or the appointed auditor serving as borough auditor shall continue to hold office until the first day of January following the election of a borough controller after which date the office of borough auditor shall be abolished.
(c) Discontinuation.--A borough may discontinue the office of controller and either reestablish the office of elected auditor or the position of appointed auditor by repealing the ordinance under which the office of controller was created. The controller in office at the time of the repeal shall continue in office until the end of the controller's term.