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HomeMy WebLinkAboutMINUTES - 08152000 - C200 L.. • Contra TO: BOARD OF SUPERVISORS Costa FROM: PHIL BATCHELOR, County Administrator County y ounty� fi DATE: August 15, 2000 SUBJECT: TREASURER'S MONTHLY RECONCILIATION REPORT FOR MUNE 2000 .Y a• _ �%t x SPECIFIC REQUEST(S)OR RECOMMENDATION(S)&BACKGROUND AND JUSTIFICATION RECOMMENDATION: RECEIVE the Treasurer's monthly Reconciliation Report for June 2000, as requested by the 1992 Audit Management Letter of December 30, 1992 from KPMG Peat Marwick. SK ATTACHMENT:YES SIGNATURE COMMENDATION OF COUNTY ADMINISTRATOR RECOMMEN ON OF BOARD COMMITTEE PPROVE OTHER SIGNATURE(S): ACTION OF BOARD NiJ7' )r7 APPROVE AS RECOMMENDED - VOTE OF SUPERVISORS I HEREBY CERTIFY THAT THIS IS A TRUE AND CORRECT COPY OF AN ACTION TAKEN UNANIMOUS(ABSENT 1 AND ENTERED ON THE MINUTES OF THE BOARD OF SUPERVISORS ON THE DATE AYES: NOES: SHOWN. ABSENT: ABSTAIN: ATTESTED CONTACT:JULIE ENEA(925)335-1077 PHIABATVyWLOR,CLERK OF THE BOARD OPSUPERVISORS AND COUNTY ADMINISTRATOR Cc COUNTY ADMINISTRATOR TREASURER-TAX COLLECTOR AUDITOR_CONTROLLER BY g ---DEPUTY CONTRA COSTA COu, , I RECEIVED CONTRA COSTA COUNTY JUL 18 TREASURER-TAX COLLECTOR 625 COURT STREET, ROOM 10 -102 OFFWEOF MARTINEZ, CA 94553-006t_ COUNN AOMINIS'TRATCT DATE: July 10, 2000 TO: Phil Batchelor, County Administrator FROM: William J. Pollacek, Treasurer-Tax Collector SUBJECT: TREASURER'S MONTHLY RECONCILIATION REPORT AS OF JUNE 30, 200© 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: 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 also included. WJP:CVJ:ceb Attachments cc: Jack Cooper, Internal Audit D:\Office Miscellaneous\TreasureAMonthly Recon Report\Recon Report Cover.doc Reconciliation Report as of 6/30/00 EXHIBIT 1 EXHIBIT 2 TREASURER'S OFFICE AUDITOR'S REPORT INTERNAL REPORT TREASURER'S CONTROL ACCOUNT CASH ON HAND FUND GENERAL LEDGER DIFFERENCE Cash On Hand/In Bank 0002 $90,480,171.70 $90,508,534.22 -$28,362.52,„ Retirement Investments 0005 $3,137,384,896.63 $3,137,384,896.63 $0.00 District Investments 0015 $573,714,617.27 $662,585,617.27 -$88,871,000.00,,, County Investments 0025 $542,045,945.00 $453,174,945.00 $88,871,000.00,,, Trust Accounts 0031 $135,965,674.89 $135,965,674.89 $0.00 Bank Settlement 0035 $0.00 $31,768.70 -$31,768.70,,, Totals $4,479,591,305.49 $4,479,651,436.71 -$60,131.22 Explanation of Differences: 1. The differences of$88,871,000.00 in Account 0015 and 0025 are of the County Tax Revenue Anticipation Note pledge fund.Though the borrowings are in effect a County investment,the pledge fund for the repayment is assigned the District fund number of 1015 to fully encumber and isolate the legally required pledged monies in the formal accounting records of the County. 2. Account 0035 shows a beginning balance of$26,128.02 in the Treasurers Control Fund General Ledger plus a debit of$5,640.68 and a credit of$0.00,which includes Treasurer Journal number(s) 165700. The $31,768.70 represents the difference between the Auditor's office Redeemed Warrant System and the banks redeemed records. (Journal copies and copy of the Treasurers Control Fund General Ledger attached) 3. The difference of$28,362.52 in Account 0002 is the result of Treasurer Journal number 163200 not posting properly.This journal was subsequently resubmitted and successfully posted. (Copy of journal attached) CONTRA COSTA COUNTY Exhibit 1 06/30/00 NEW BALANCE CASH-VAULT&DRAWERS 84,990.45 CHECKS,ETC 13,068,208.41 UNION-REGENCY HILLS 0.00 WFB-ACCT 1312351 25,622,951.00 CASH IN BANKS 51,704,021.84 ***CASH ON HAND*** 90,480,171.70 TRUST-C.D.'S 0.00 TRUST-NEGO.C.D. 13,260,000.00 TRUST-COM'L PAPER 32,733,000.00 TRUST-REPO 0.00 TRUST-BKR'S ACCEPT 0.00 TRUST-U.S.GOVT 86,713,000.00 TRUST-L.A.I.F.TJ#1660 3,132,333.44 TRUST-OTHER(TAX GUARR.&SSI CHILDREN) 127,341.45 ***TRUST ACCOUNTS***8000 135,965,674.89 RET.ASSN.-REPO 7,111,000.00 RET.ASSN.- REAL ESTATE 176,954,970.61 RET.ASSN.-ALTERNATIVE INV 62,281,678.10 RET.ASSN.-BONDS 1,336,068,792.13 RET.ASSN.-GOVT TJ#1661 0.00 RET.ASSN.-STKS 1,554,968,455.79 ***RET.ASSN.INVEST***8901 3,137,384,896.63 DIST-C.D.'S 1,540,000.00 DIST-NEGO.C.D.'S 3,563,000.00 DIST-COM'L PAPER 22,608,000.00 DIST-ACALANES USD 31,588,288.71 DIST-MT DIABLO USD-GIC 16,963,131.00 DIST-BRENTWOOD USD 0.00 DIST-CCC COE 0.00 DIST-JOHN SWETT USD 0.00 DIST-ANTIOCH USD GIC 10,026,800.00 DIST-OAKLEY UESD 0.00 DIST-PITTSBURG USD 0.00 DIST-WEST CTY USD-GIC 30,013,200.00 DIST-LAFAYETTE SCHOOL DIST-GIC 0.00 DIST-BKR'S ACCEPT. 0.00 DIST-REPO 0.00 DIST-U.S.GOVT 147,170,000.00 DIST-L.A.I.F.TJ#1662,1663 279,419,374.49 DIST-MED TERM NOTE 13,740,000.00 DIST-OTHER&MUNI BOND-CAMP 17,082,823.07 ***DISTRICT TOTAL***1000-7999 573,714,617.27 COUNTY-C.D.'S 0.00 COUNTY-BOA Asset Mgmt 25,000,000.00 COUNTY-NEGO.C.D.'S 114,000,000.00 COUNTY-COM'L PAPER 91,046,000.00 COUNTY-BKR'S ACCEPT 0.00 COUNTY-U.S.GOVT 22,186,000.00 COUNTY-REPO 265,889,000.00 COUNTY-L.A.I.F.TJ#1664 23,924,945.00 COUNTY-OTHER 0.00 ***COUNTY INVEST***8177 542,045,945.00 ***TOTAL ACCOUNTABILITY*** 4,479,591,305.49 06/30/00 t y°l : - 1. :::> : 11 -11 : C: : l s aM.. : :; •:: :: ..: :•:. ..;:. .:.. . ,....::::.:::.:: ::: ..'....:... . :.::.:..:.... 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