A report recently released by Iowa State Auditor, Rob Sand, indicates a former city of Clutier employee improperly spent city funds over a four year period from 2015 to 2019.

Following a special investigation, a report was released by State Auditor, Rob Sand, showing improper spending by a former City of Clutier employee.

The special investigation was requested by City of Clutier officials as a result of concerns regarding certain financial transactions processed by the former City Clerk, Keri Kopriva.

Kopriva was employed as the City Clerk of Clutier from August 22, 2012 until February 4, 2019. Her duties included opening mail, collecting receipts, posting all collections to the accounting records, preparing and making bank deposits, disbursements, payroll, utility billings, reporting on city council meetings and receiving and reconciling mostly bank statements to accounting records. The dates in question range over four years from January 2015 to January 2019.

Identified was $64,529.94 of improper disbursements, $9,209.02 of unsupported disbursements and $43,450 of estimated undeposited collections.

The improper disbursements identified include $33,138.95 of unauthorized payments to Kopriva and related payroll costs. Kopriva was in charge of payroll checks. She was expected to work from 8:30 a.m. to 12:30 p.m. and cover monthly city meetings. Her hourly wage was set for $8 per hour in August 2012.

According to the report there were at least four times Kopriva’s maximum hours of work changed. This ranged from four hours a day to six hours a day over the course of five years. There were also instances her hourly wage changed. That rate ranged from $8 per hour to $12.50 per hour over a five year span.

Also identified was $27,190 of personal purchases made with the city’s credit card, $1,569.92 of checks issued for personal utility bills and two checks issued to a thrift store but deposited by Kopriva which totaled $1,794. Sand also reported improper disbursements included interest and fees related to credit card payments and late fees and interest charges which resulted from untimely IPERS contributions.

Credit card purchases included $4,328.24 to Amazon, $2,763.78 to Staples, $1,537.70 to Wal-Mart, $1,518.46 for software, $6,822.83 to Apple iTunes and $6,564.50 to other vendors.

Amazon purchases included an iPod, men’s and women’s clothing, Bath and Body Works lotions, jewelry and a snail. All the items purchased were sent to her personal residence. Wal-Mart purchases included prefilled syringe cases, groceries, health and beauty items, a garment rack, clothing, shoe organizers, allergy medication, an FM transmitter, Bluetooth earbuds, a pet toy and alcohol.

As for the $9,209.02 of unsupported disbursements; $7,960.09 of purchases were made with the city’s credit card, $881.43 of reimbursements issued to Kopriva and $367.50 of checks issued from the city’s checking account.

It could not be determined if the credit card purchases were for city operations or personal in nature because there was not sufficient documentation.

An estimated $43,450 of utility collections were undeposited by comparing the average cash utility collections deposited during Kopriva’s time of employment to the average cash utility collections deposited after her employment.

Sand recommended the city implement procedures to ensure the city’s internal controls are strengthened, including segregation of duties, performing independent review of bank reconciliations and ensuring all disbursements are properly supported, approved and paid in a timely manner.

Copies of the report have been filed with the Tama County Sheriff’s Office, the Iowa Division of Criminal Investigation, the Tama County Attorney’s Office and the Attorney General’s Office.

Neither Tama County Attorney Brent Heeren nor City of Clutier Mayor Gordon Fassett were immediately available for comment Monday afternoon.

Following a special investigation, a report was released by State Auditor, Rob Sand, showing improper spending by a former City of Clutier employee.

The special investigation was requested by City of Clutier officials as a result of concerns regarding certain financial transactions processed by the former City Clerk, Keri Kopriva.

Kopriva was employed as the City Clerk of Clutier from August 22, 2012 until February 4, 2019. Her duties included opening mail, collecting receipts, posting all collections to the accounting records, preparing and making bank deposits, disbursements, payroll, utility billings, reporting on city council meetings and receiving and reconciling mostly bank statements to accounting records. The dates in question range over four years from January 2015 to January 2019.

Identified was $64,529.94 of improper disbursements, $9,209.02 of unsupported disbursements and $43,450 of estimated undeposited collections.

The improper disbursements identified include $33,138.95 of unauthorized payments to Kopriva and related payroll costs. Kopriva was in charge of payroll checks. She was expected to work from 8:30 a.m. to 12:30 p.m. and cover monthly city meetings. Her hourly wage was set for $8 per hour in August 2012.

According to the report there were at least four times Kopriva’s maximum hours of work changed. This ranged from four hours a day to six hours a day over the course of five years. There were also instances her hourly wage changed. That rate ranged from $8 per hour to $12.50 per hour over a five year span.

Also identified was $27,190 of personal purchases made with the city’s credit card, $1,569.92 of checks issued for personal utility bills and two checks issued to a thrift store but deposited by Kopriva which totaled $1,794. Sand also reported improper disbursements included interest and fees related to credit card payments and late fees and interest charges which resulted from untimely IPERS contributions.

Credit card purchases included $4,328.24 to Amazon, $2,763.78 to Staples, $1,537.70 to Wal-Mart, $1,518.46 for software, $6,822.83 to Apple iTunes and $6,564.50 to other vendors.

Amazon purchases included an iPod, men’s and women’s clothing, Bath and Body Works lotions, jewelry and a snail. All the items purchased were sent to her personal residence. Wal-Mart purchases included prefilled syringe cases, groceries, health and beauty items, a garment rack, clothing, shoe organizers, allergy medication, an FM transmitter, Bluetooth earbuds, a pet toy and alcohol.

As for the $9,209.02 of unsupported disbursements; $7,960.09 of purchases were made with the city’s credit card, $881.43 of reimbursements issued to Kopriva and $367.50 of checks issued from the city’s checking account.

It could not be determined if the credit card purchases were for city operations or personal in nature because there was not sufficient documentation.

An estimated $43,450 of utility collections were undeposited by comparing the average cash utility collections deposited during Kopriva’s time of employment to the average cash utility collections deposited after her employment.

Sand recommended the city implement procedures to ensure the city’s internal controls are strengthened, including segregation of duties, performing independent review of bank reconciliations and ensuring all disbursements are properly supported, approved and paid in a timely manner.

Copies of the report have been filed with the Tama County Sheriff’s Office, the Iowa Division of Criminal Investigation, the Tama County Attorney’s Office and the Attorney General’s Office.

Neither Tama County Attorney Brent Heeren nor City of Clutier Mayor Gordon Fassett were immediately available for comment Monday afternoon.