HomeMy WebLinkAboutMINUTES - 07191994 - 1.27 .a-7
SUPERVISORS
-- - - � F Contra
FROM: Phil Batchelor Costa
r•� J
County Administrator �: s
�Pq : County
DATE: July 19 1994i-_?°
c
06
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 Litiga-
tion and Audit Exceptions by $850 , 173 . 12 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 excep-
tions. The recommended action would reduce the reserve in order
to allow payment of litigation and audit esception accounts which
have now been finalized. Because existing reserves were appro-
priately established, this action will have no financial impact
on current operations.
BACKGROUND:
A budgetary reserve for litigation and audit exceptions is estab-
lished each year to ensure that funding is available during the
year to cover legal claims and audit exceptions. $362, 560. 13 is
required to make the final payment due under the 1988 Court Fines
and Forfeitures settlement with the Cities. $454 , 762 . 78 is required
to offset state deduction from current year claims for prior year
claims audit exception. $32 , 013 is required to make a payment to
the state for court revenue system audit exception. $837 . 21 is
required to clear judicial special deposits audit finding.
COURT FINES SETTLEMENT:
Per the agreement between the County and cities within the County
which receive court fines and fees, the county will make up the
CONTINUED ON ATTACHMENT; YES SIGNATURE: VF9-N _ &-$LGl
RECOMMENDATION OF COUNTY ADMINISTRATOR RECOMMENDATION OF BOARD COMMITTEE
APPROVE OTHER
SIGNATURE(S):
ACTION OF BOARD ON July 19 , 1994 APPROVED AS RECOMMENDED X OTHER
VOTE OF SUPERVISORS
I HEREBY CERTIFY THAT THIS IS A TRUE.
x UNANIMOUSABSENT
( ) AND CORRECT COPY OF AN ACTION TAKEN
AYES: NOES: AND ENTERED ON THE MINUTES OF THE BOARD
ABSENT: ABSTAIN: OF SUPERVISORS ON THE DATE SHOWN.
CC: Auditor-Controller ATTESTED July 19 , 1994
PHIL BATCHELOR,CLERK OF THE BOARD OF
SUPERVISORS AND COUNTY ADMINISTRATOR
O
BY ,DEPUTY
M382 (10/88)
L�..L FOR LITIGATION AND AUDIT EXCEPTION
COURT FINES SETTLEMENT (Cont. ) :
difference between the actual fees received and distributed following
the "payback period" and the final installment due. The settlement
amount is $362 , 560 . 13 .
SOCIAL SERVICES AUDIT EXCEPTION:
On April 29, . 1994, the State deducted $454 , 762. 78 from current year
claims for audit exception for Administrative Claims in various
programs for quarters ending 6/83 through 9/87 .
COURT REVENUE SYSTEM AUDIT EXCEPTION:
A state audit of the methods employed by Contra Costa County to
collect and account for court imposed monetary amounts for the two
fiscal years ending June 30, 1993 determined that remittances to
the State Treasurer were understated by a net $32, 013 .
JUDICIAL SPECIAL DEPOSITS TRUST FUND
The Auditor-Controller recommends clearing an Internal Audit finding
of $837 . 21 . The amount consists of a deficit account balance
dormant since February 14 , 1989. (Beck vs. Roof Superior Court case
#193975)
4
AUDITOR-CONTROLLER USE ONLY
CONTRA COSTA COUNTY FINAL APPROVAL NEEDED BY:
APPROPRIATION ADJUSTMENT ® BOARD OF SUPERVISORS
T/C 27 ❑ COUNTY ADMINISTRATOR
ACCOUNT CODING BUDGET UNIT:INSURANCE/SETTLEMENT B.U.#0150
EXPENDITURE
ORGANIZATION UB-ACCOUN EXPENDITURE ACCOUNT DESCRIPTION <DECREASE> INCREASE
1500 3550 Judgement and Damages 395,411 00
0990 6301 Appropriations for Contingencies 395,411 00
0990 6301 Appropriable New Financing 395,411 00
TOTALS 395,411 00 790,822 00
APPROVED EXPLANATION OF REQUEST
AUDITOR-CONTROLLER: To appropriate funds made available through partial release of Reserve for
BY:�T >cDATE 7-�Z-i'S� Litigation and Audit Exceptions.
COUNTY AD ISTRATOR:
BY: DATE
BOARD OF SUPERVISORS:
SUPERVISORS SMITH,BISHOP,
YES: DESA!!t;:EA.TORtAKSOK POWEM
Phil Batchelor, Clerk of the Board of Au itor-Controller 7/12/94
Supervisors and County Administrator SIGNATURE TITLE DATE
APPROPRIATION APOO
BY: O DATE_-LI44 ADJ.JOURNAL NO.
(M 129 Rev 2/86)
CONTRA COSTA COUNTY
ESTIMATED REVENUE ADJUSTMENT
T/C 24
ACCOUNT CODING BUDGET UNIT:GENERAL COUNTY REVENUE B.U.#0005/SOCIAL SERVICE#0500
REVENUE
ORGANIZATION ACCOUNT REVENUE ACCOUNT DESCRIPTION INCREASE <DECREASE>
0005 8981 Fund Balance Available 850,174 00
5000 9995 PY Claim Settlement 454,763 00
TOTALS 850,174 00 454,763 00
APPROVED EXPLANATION OF REQUEST
AUDITOR-CONTROLLER: To reflect the Board authorized reduction to the Reserve for Litigation and
BY:� DATE Audit Exceptions.
COUN Ab I ISTRATO p
BY:
DATE/'-
BOARD
ATE/ZBOARD OF SUPERVISORS:
YES: SUPERVISORS SMITH,BISHOP,
9"0.1"'"eq.TORLAYMN POM
NO: A.;p N p—
Phil Batchelor, Clerk of the Board ofAud/r-C troller 7/12/94
0
SuDervisu, an County Administrator SIGNATURE TITLE DATE
REVENUE ADJ. RAOO j_3 ;Z4/BY: DATE*9 JOURNAL NO.
44
(M 8134 Rev.2/66)