HomeMy WebLinkAboutMINUTES - 08061991 - 1.58 1005(9 AUDITOR-CONTROLLER USE ONLY
• CONTRA COSTA COUNTY FINAL APPROVAL NEEDED BY:
APPROPRIATION ADJUSTMENT ® BOARD OF SUPERVISORS
T/C 2 7
COUNTY ADMINISTRATOR P
ACCOUNT CODING BUDGET UNIT: Insurance/Settlement B.U. # 0150
ORGANIZATION EXPENDITURE
SUR-ACCOUNT EXPENDITURE ACCOUNT DESCRIPTION DECREAS> INCREASE
0150 3550 Judgement and Damages 100 382, 521100
0990 6301 Appropriations for Contingencies 382, 521100
0990 6301 Appropriable New Financing I 382 , 521100
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TOTALS 382, 5.2 110 0 765, 042 100
APPROVED EXPLANATION OF REQUEST
AUDITOR-CONTROLLER To appropriate funds made available through
partial release of Reserves for litigation
By: Dote '7-"Z-?land Audit Exceptions
61/
COUNTY ADMINISTRATOR
By: — Date _
BOARD OF SUPERVISORS
s@ERVMS 10wERS.fAFIDEN,
YES: ,A, NMCrfWTOMAKSON
NO. `"!zv/K
Phil Batchelor,Clerk of the Board of Deputy
Supervisors and County AdministratorQ� County Auditor -)z--
AUG 6 1991 SI NA RE TITLE ATE
By: Date APPROPRIATION AP00S36_-�
ADJ. JOURNAL NO. .
(M 129 Raw P/86) SEE INSTRUCTIONS ON REVERSE SIDE
CONTRA COSTA COUNTY
ESTIMATED REVENUE ADJUSTMENT
T/C 24
ACCOUNT CODING BUDGET UNIT: General County Revenue B.U. #0005
OACAMIZATION ACCOUNT REVENUE DESCRIPTION INCREASE <DECREASE>
0005 8981 Fund Balance Available 382 , 52100 100
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TOTALS 382, 521 00 f
APPROVED EXPLANATION OF REQUEST
AUDITOR-CONTROLLER To reflect the Board authorized reduction to
By: Dote the Reserve for litigation and Audit Exceptions.
COUNTY ADM NISTRATOR
By: Dote -12 '1
4'
BOARD OF SUPERVISORS
SUPERVISORS POWERS,FAHDEN,
YES: SCHRODER,MCPEA&TORW.SON
NO: L- 'tel
Deputy
y. County Auditor -7-1--1
Phil Batchelor, Clerk of the Board of I G N AT U R E T I T L E DATE
Supervisors and County Administrator
AUG ll
BY; Date
REVENUE ADJ. R A00-<J 6_r_
JOURNAL NO.
(M 8134 Rev. 2/66)
To:
BOARD OF SUPERVISORS ��
FROM Phil Batchelor Cwtra
County Administrator
DATE: July 23, 1991
SUBJECT: TRANSFER FROM RESERVE FOR LITIGATION AND AUDIT
EXCEPTIONS
SPECIFIC REQUEST(S) OR RECOMMENDATION(S) & BACKGROUND AND JUSTIFICATION
RECOMMENDATION:
Authorize the Auditor-Controller to reduce the Reserve for Litigation
and Audit Exceptions by $382, 521 . 33 and transfer funds to the
Insurance/Settlements budget unit.
FINANCIAL IMPACT:
Based on recommendations from the Auditor-Controller and the County
Administrator, your Board has established budgetary reserves in order
to cover potential costs due to litigation and audit exceptions. The
recommended action would reduce the reserve in order to allow payment
of litigation and audit exception accounts which have now been
finalized. Because existing reserves were appropriately established,
this action will have no financial impact on current operations
BACKGROUND:
A budgetary reserve for litigation and audit exceptions is established
each year to ensure that funding is available during the year to cover
legal claims and audit exceptions. $363, 030 . 51 is required to make
the current year' s payments due under the 1988 Court Fines and
Forfeitures settlement with the Cities. $16, 490. 82 is needed to
settle an audit exception related to the Check Clearing Account.
$3 , 000 . 00 is needed for a settlement agreement with the City of
Pittsburg. Board action is required to release these funds to
liquidate the obligations.
COURT FINES SETTLEMENT:
Per the agreement between the County and cities within the County
which receive. court fines and fees, the county will make up the
difference between the actual fees received and distributed during the
year and the $685 , 600 installment due in 1990-91. The settlement
amount is $363, 030 . 51 .
X
CONTINUED ON ATTACHMENT: _^ YES SIGNATURE:
RECOMMENDATION OF COUNTY ADMINISTRATOR RECOMMENDATION OF BOARD COMMITTEE
_ APPROVE OTHER
SIGNATURE S :
ACTION OF BOARD ON _ __- APPROVED AS RECOMMENDED OTHER
VOTE OF SUPERVISORS
1' HEREBY CERTIFY THAT THIS IS A TRUE
UNANIMOUS (ABSENT �� ) AND CORRECT COPY OF AN ACTION TAKEN
AYES: _ NOES*.--- ANO ENTERED ON THE MINUTES OF THE BOARD
ABSENT: ABSTAIN: OF SUPERVISORS ONTHEDATE SHOWN.
cc*, AUGTTESTED "'U"' 6 1991
PHIL BATCHELOR, CLERK OF THE BOARD OF
SUPERVISORS AND COUNTY ADMINISTRATOR
BY ,DEPUTY
M382/7-83
Page 2
TRANSFER FROM RESERVE FOR LITIGATION AND AUDIT EXCEPTION
CHECK CLEARING ACCOUNT AUDIT:
The Treasurer-Tax Collector and the Auditor-Controller recommend
clearing an audit exception of $16 , 490 . 82 in the County' s check
clearing account with Wells Fargo. The amount, unchanged since 1987 ,
consists of unresolved in-transit differences with the bank dating
back to 1983 when the County was required by the bank to change from a
warrant basis to a check basis.
SETTLEMENT AGREEMENT WITH CITY OF PITTSBURG:
A settlement agreement has been executed in City of Pittsburg v.
County of Contra Costa, et.al. (Contra Costa County Superior Court No.
C89-05073) Included in the terms of this agreement is the requirement
that Contra Costa County issue payment in the amount of $3 , 000 . 00 to
the City of Pittsburg.