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Lebanon Township Committee certifies 2024 audit after auditor lists 10 recommendations
Summary
On Sept. 3, 2025, the Lebanon Township Committee adopted Resolution 151-2025 certifying receipt and review of the 2024 annual audit. Auditor Laura Atwell of BKC CPAs outlined 10 recommendations addressing bank reconciliations, payroll withholdings, documentation and grant-approval procedures.
On Sept. 3, 2025, the Lebanon Township Committee voted to adopt Resolution 151-2025 certifying receipt and review of the township's 2024 annual audit after a presentation by the township's appointed auditor, Laura Atwell of BKC CPAs.
Atwell, a shareholder with BKC CPAs, told the committee the audit produced "a total of 10 recommendations" focused on internal controls and compliance. She highlighted timely bank reconciliations, accurate accounting entries, clearer deposit documentation and ensuring employee withholding forms are up to date. "If there's anything I can't answer tonight, I'm more than happy to get that answer to you later down the line," Atwell said during the presentation.
The auditor also said the township should ensure Chapter 159 grant approvals recorded in minutes match submissions through the state's FAST system and avoid line-item overexpenditures. Atwell noted a compliance finding concerning the animal-control trust: state rules limit the amount that may remain in that account, and the township had moved excess funds into the general account. She recommended timely employer contributions to a smaller retirement plan (DCRP) used for part-time employees and stronger CFO certification practices for payments.
The audit included headline financial figures: delinquent taxes were about 3.43% of the tax levy, which Atwell described as roughly $295,000 in tax-title liens and $599,000 in regular delinquent taxes; nonbudgeted miscellaneous receipts rose to about $400,000 from $244,000 the prior year. Atwell said the township's fund balance has improved in recent years but noted that portions are already committed for upcoming budget uses.
A committee member moved to adopt the resolution certifying receipt and review of the audit; the motion was seconded and approved by roll call. The committee will receive a corrective-action plan responding to the auditor's recommendations at a future meeting and staff indicated they will follow up on any items requiring additional detail or explanation.
Why this matters: The auditor's recommendations aim to reduce risk from misposted transactions, unrecorded grant appropriations and documentation gaps that can cause reporting errors or impede federal and state reimbursement processes. The corrective-action plan will set deadlines and responsible parties for implementing the auditor's findings.
