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HomeMy WebLinkAboutMINUTES - 08081995 - C113 « 11 ' TO: BOARD OF SUPERVISORS Contra FROM: Phil Batchelor, County Administrator y Costa August 8, 1995 ,:•r• County DATE: �. �r SrA CUVNt`` SUBJECT: TREASURER'S CASH RECONCILIATION REPORT SPECIFIC REQUEST(S)OR RECOMMENDATION(S)&BACKGROUND AND JUSTIFICATION RECOMMENDATION: 1. ACCEPT the report from the Treasurer-Tax Collector reconciling internal cash and investment information with the Auditor-Controller's General Ledger. BACKGROUND: Each month,the Treasurer-Tax Collector prepares a report which reconciles the Treasurer's cash and investment information with the Auditor-Controller's General Ledger. These reports are submitted. to the County Administrator's Office for information purposes and presented to the Board for information. CONTINUED ON ATTACHMENT: YES SIGNATURE: ef_1..4 - RECOMMENDATION OF COUNTY ADMINISTRATOR RECOMMENDATION OF BOARD COMMITTEE APPROVE OTHER SIGNATURES: ACTION OF BOARD ON-- AllllS t $ 1995 APPROVED AS RECOMMENDED X_ OTHER VOTE OF SUPERVISORS ---------- i HEREBY CERTIFY THAT THIS IS A TRUE X UNANIMOUS(ABSENT } AND CORRECT COPY OF AN ACTION TAKEN AYES: NOES: AND ENTERED ON THE MINUTES OF THE BOARD ASSENT: ABSTAIN: OF SUPERVISORS ON THE DATE SHOWN, Contact: ATTESTED August 8, 1995 PHIL BATCHELOR,CLERK OF THE BOARD OF CC: Treasurer-Tax CO11eCtO RVIS AND COUNTY AD TR TOR ' T CONTRA COSTA COUNTY TREASURER-TAX COLLECTOR 625 COURT STREET, ROOM 100 MARTINEZ, CA 94553 DATE: July 17, 1995 TO: Phil Batchelor, County Administrator FROM: Alfred P. Lomeli, Treasurer-Tax Collector N, SUBJECT: 'S MONIMY RECONCILIATION REPORT AS OF JUNE 30, 1995 Submitted herein is the Treasurer' s reconciliation report as requested by the 1992 audit management letter of December 30, 1992 from KPMG Peat Marwick. Attached are two exhibits which are the Treasurer's internal cash and investments report (Exhibit 1) and the Auditor' s Treasurer' s Control Fund General Ledger Report (Exhibit 2) . A reconciliation page with explanations of the differences between the two reports is included. APL:CJ:gm. Enclosures cc: Ken Corcoran Leo Schmall CONTRA COSTA COUNTY RECEIVED JUL 1 g A OFFICE CF COUNTY AW,`!1N1STRfiTO,, 7/6/95 Reconciliation Report as of June 30, 1995 EXHIBIT 2 EXHIBIT 1 AUDITOR'S REPORT TREASURER'S OFFICE TREASURER'S FUND INTERNAL REPORT ACCOUNT FUND GENERAL LEDGER CASH ON HAND DIFFERENCE 0002 Cash On Hand/In Bank 61,043,621.00 61,043,621.00 0.00 0005 Retirement Investments 1,312,313,279.24 1,312,313,279.24 0.00 0015 District Investments 448,317,759.43 349,317,759.43 99,000,000.00 (2) 0025 County Investments 268,769,543.00 367,769,543.00 -99,000,000.00 (2) 0031 Trust Accounts 91,352,232.91 , 91,352,232.91 0.00 0035 Bank Settlement 36,427.71 0.00 36,427.71 (1) Grand Total 2,181,832,863.29 2,181,796,435.58 36,427.71 Explanation of Variances: 1. The Bank Settlement shows a beginning balance of$138,566.09 plus a debit of$3,662.55. The Treasurers office made credit adjustment of$156.00(please see attached copy of the journal entry). The balance of the variances is the difference between the Auditor's office Redeemed Warrant System and the banks redeemed records. 2. The$99,000,000.00 difference is for the County Tax Anticipation Note pledge fund. Though the borrowing belongs to the County investment,the pledge fund for the repayment was assigned a District Fund number 1015 by the Auditor's office to fully encumber and isolate the legally required pledged monies in the formal accounting records of the County. CONTRA COSTA COUNTY 06/30/95 NEW BALANCE CASH - VAULT& DRAWERS 34,051.65 CHECKS, ETC 7,213,312.14 CASH IN BANKS 53,796,257.21 ***CASH ON HAND*** 61,043,621.00 TRUST - C.D.'S 2,084,000.00 TRUST - NEGO.C.D 40,023,000.00 TRUST - COM'L PAPER 41,149,000.00 TRUST - POOL #0200 0.00 TRUST - BKR'S ACCEPT 5,700,000.00 TRUST - U.S. GOVT 450,000.00 TRUST - L.A.I.F. TJ # 1,875,450.00 TRUST - OTHER 70,782.91 ***TRUST ACCOUNTS' 8000 91,352,232.91 RET. ASSN - C.D.'S 0.00 RET. ASSN - NEGO. C.D.'S 0.00 RET. ASSN. - COM'L PAPER 0.00 RET. ASSN. - BKR'S ACCEPT 0.00 RET. ASSN. - REPO & U.S. GOVT 3,466,000.00 RET.ASSN. - L.A.I.F.(REAL ESTATE) 109,891,225.19 RET. ASSN. - BONDS 549,809,078.74 RET. ASSN. - BLDGS. TJ # 131,396.12 RET. ASSN. - MTGES. 25,937.36 RET. ASSN. - STKS 648,989,641.83 ***RET. ASSN. INVEST*** 8901 1,312,313,279.24 DIST - C.D.'S 9,755,000.00 DIST - NEGO. C.D.'S 20,464,000.00 DIST - COM'L PAPER 25,891,000.00 DIST - SAN RAMON 14,427,504.00 DIST - BKR'S ACCEPT. 3,350,000.00 DIST - REPO 837,000.00 DIST - U.S. GOVT 147,024,000.00 DIST - L.A.I.F TJ # 1615 & 1622 96,240,578.06 DIST - MED TERM NOTE 20,834,000.00 DIST - OTHER 10,494,677.37 ***DISTRICT TOTAL*** 1000 - 7999 349,317,759.43 COUNTY - C.D.'S 0.00 COUNTY - REVERSE REPO 0.00 COUNTY - NEGO. C.D.'S 57,000,000.00 COUNTY - COM'L PAPER 13,391,000.00 COUNTY - POOL # 0200 0.00 COUNTY - BKR'S ACCEPT 0.00 COUNTY - U.S. GOVT 89,750,000.00 COUNTY - REPO 178,697,000.00 COUNTY - L.A.I.F. TJ # 1621 15,331,543.00 COUNTY - OTHER 13,600,000.00 ***COUNTY INVEST*** 8177 367,769,543.00 ***TOTAL ACCOUNTABILITY*** 2,181,796,435.58 $0.00 06/30/95 4 o .;p o :: a o �`'< >W. O. OO OO OOo 0000000 O oo0 OOOOo O: :00000000000 O n '�: t0::-� d000pppp000000 0. .000 000pp p ::00000pppppo zp .O:: WWWWWw WCi WWWWWW W :<NNN Eo -:00000000000 On ;u%. �.n%nVtV%f t.K %,n%J7Viln In t_n l_n In .lJ7lTlP %_M.n%.n7Vtl1�. .,NNNNNNNNNN:N n '-'( �-1:: :� 1 . -m - OJ -* ::n O. 7Q-: -;:n N fJ.:.. ,_:Wn.: w7JA mmmmmmmm mZ C .. C')C OOOcn.: -4 o0wom-nCDO'Do C >mm,,\\l,\\\\\T (n ::i::Oz ----t - -OmmDdD-:Mx - O �;:.. A... .; =0000ncaca000c') � :;:::c-i (n(n(n�, :. : cnc iva�acn z cn ca: rn z - w z< -4-1-(- ;m �z-oxo -40o z w:.. ::. sE���.������m A t ���Z7: 3 i�cn::>mC��cnz -i m:' '. . (naD\--\\�\E\\-i n .: .<- -1: . -<m-cl=vx x N: :: .LA n m."i7 x:C:C��f£ :E:c n ..:2 nnn: :: z.-: n -ir. 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