County Career & Tech Center receives clean audit for 2024-25 school year

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The Lebanon Career and Technology Center’s joint operating committee learned Tuesday, Dec. 16, that the school’s finances received a clean audit for the 2024-25 school year, which ended on June 30.

Senahid Zahirovic, a CPA with Camp Hill-based Boyer & Ritter LLC, told the JOC that government entities require an audit as part of annual financial reporting requirements. 

“The federal government requires a compliance audit, also known as a single audit, to be performed whenever the center were to spend more than $750,000 of federal money. However, this past year the center spent approximately $440,000, so that came in under that threshold and did not need to undergo a single audit, which it had received in years prior,” he said.

Zahirovic also said there are disclosure requirements or continuing disclosure requirements laid out in the bond agreement for the lease revenue bonds. 

“Of course, I think you all there, the JOC members, members of the representing districts have invested interest in financial operations of the center as you go about governing the organization throughout the year,” he said. 

He noted the audit includes our audit and financial report that’s provided and all the various funds of the CTC. These funds and the related financial statements for them report the current activity or the daily transactions. 

“They’re consistent, I would say, with the monthly reporting that you receive from the business office,” Zahirovic said. 

He said the opinions paragraph is the most important statement in the report. 

“We are providing an unmodified opinion stating that the report or the information provided is reported in accordance with the generally accepted accounting principles in all material respects,” he said. “Really, it’s the best possible result. What you’ve received in the past, of course, what you would expect to receive. After that, we have the basis for opinions, and this is where we identify that we perform the audit in accordance with the generally accepted auditing standards. We’re independent of the center and we’ve met our ethical responsibilities in performing the work.”

Zahirovic said as might be expected that revenue and expenses in the general fund, which is the main operating fund of the CTC, “are increasing year after year.” 

“The yearly contributions from the member districts account for about 70% of the total revenues of the center there, the remainder of other local revenues, and, of course, the state and federal revenue grant funds that come in,” he said. “You’ll see there that federal revenues are down from the previous year, you know, as the COVID funds that had been received get spent down and now totally have been spent. Obviously, that number has gone down and then also the elimination of the adult programs and the federal funding associated with them resulting in that decrease there.”

Read More: CTC adult education was on undisclosed probation when programs were closed

The audit was presented under the director’s report, which also includes the following new information since the November meeting of the JOC.

JOC members reorganize

The JOC members also reorganized for 2026. The following are the officers for the coming year: 

• President – Ruth Ann Schlegel
• Vice president – Darren Grumbine
• Treasurer – Dave Kline

Other board actions

In other business, the JOC unanimously voted to:

• Give final approval to the following policies: Policy 103 Vol IV – Discrimination/Title IX Sexual Harassment Affecting Students; Policy 103.1 – Nondiscrimination – Qualified Students With Disabilities; Policy 104 – Nondiscrimination in Employment Practices; and Policy 104 Vol IV – Discrimination/Title IX Sexual Harassment Affecting Staff.
• Make a change in mentors for the CTC’s 2025-26 Induction Program at the contract rate.
• Hire Rhonnda Bentz as a substitute secretary at a rate of $15 per hour for the 2025-26 academic year.
• Sign the Pathway Agreement between Lebanon County Career & Technology Center and Pennsylvania College of Technology to offer dual enrollment opportunities at LCCTC.
• Permit 18 FFA students, one adviser and a chaperone to attend the Ag Conference Establishes Success Conference, in Harrisburg on Feb. 21-22 at an estimated cost of $500.
• Pay the monthly invoices totaling $968,635.53. Included in the invoices are the following Capital Reserve Fund checks: T&T Lanco Inc., $27,975.00; Apple Computers Inc., $17,271.60; and Fidevia, $370.
• Receive the director’s, cafeteria, and financial reports. The financial report is included below.
• Approve the Nov. 18 meeting minutes.
• Agree to meet the third Tuesday of each month except on Jan. 21 and Feb. 18. The board will meet the third Wednesday in January and February to avoid other member school board meetings that will push back to the third Tuesday due to the Martin Luther King Jr. Day and President’s Day.

All other 2026 meetings – except in July when none is held – are held the third Tuesday of the month at 6:30 p.m. in the board/conference room (Room D-144). Entrance to the building is to the rear of the CTC property at 833 Metro Drive, Lebanon.