A state auditor’s procedures report has been released reviewing the city of Coppock.

The report reviewing the period of January 1 to December 31, 2016 found the city doesn’t maintain its accounting system in a format to facilitate fund accounting, a requirement to demonstrate compliance with legal requirements for funding sources, such as road use tax and local option sales tax. A monthly city clerk’s report, including a summary of receipts, disbursements, transfers, and ending balances by fund was not prepared and given to the city council. The city doesn’t have a written investment policy, as well as a resolution naming official depositories, both required by state code. City employees’ wages weren’t reported on W-2 and 941 IRS Forms, and a 1099 form wasn’t prepared for over $600 paid in contract labor. State Auditor Mary Mosiman gave recommendations on the procedures reviewed. The full procedures report can be read here.