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HomeMy WebLinkAboutMINUTES - 09122000 - C148 TO: BOARD OF SUPERVISORS Contra Costa FROM: PHIL BATCHELOR, County Administrator County DATE: September 12, 2000 SUBJECT: TREASURER'S MONTHLY RECONCILIATION REPORT 'I. FOR JULY 2000 SPECIFIC REQUEST(S)OR RECOMMENDATION(S)&BACKGROUND AND JUSTIFICATION RECOMMENDATION: RECEIVE the Treasurer's monthly Reconciliation Report for July 2000, as requested by the 1992 Audit Management Letter of December 30, 1992 from KPMG Peat Marwick. 0011*11 ATTACHMENT:YES SIGNATURE: - C MMENDATiON OF COUNTY ADMINISTRATOR RECOMMENDATION OF BOARD COMMITTEE APPROVE -OTHER SIGNATURE(S): ACTION OF BOAR r_n APPROVE AS RECOMMENDED ,X ereffuR VOTE OF SUPERVISORS I HEREBY CERTIFY THAT THIS IS A TRUE AND CORRECT COPY OF AN ACTION TAKEN UNANIMOUS(ABSENT .4� } AND ENTERED ON THE MINUTES OF THE BOARD OF SUPERVISORS ON THE DATE AYES: NOES: SHOWN, ABSENT: ABSTAIN: ATTESTED CONTACT:JULIE ENEA(925)396-1077 PHIL BA CHELOR,CLLE�RK OF THE BOARD OF SUPERVISORS AND cc COUNTY ADMINISTRATOR COUNTY ADMINISTRATOR TREASURER-TAX COLLECTOR AUDITOR o CONTROLLER BY DEPUTY Pf CONTRA COSTA COUNTY TREASURER-TAX COLLECTOR 625 COURT STREET, ROOM 100-102 MARTINEZ, CA 64553-0063 DATE: August 9, 2000 TO: Phil Batchelor, County Administrator FROM: William J. Pollacek, Treasurer-Tax Collector SUBJECT: TREASURER'S MONTHLY RECONCILIATION REPORT AS OF JULY 31, 2000 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 CIDIft awn AUG1 � 1 couN OFFICE DAOftice Miscellaneous\TreasurerNonthly Recon Report\Recon Report Cover.doc Reconciliation Report as of 7/31/00 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 $38,512,356.50 $38,512,356.50 $0.00 Retirement Investments 0005 $3,099,824,056.49 $3,099,824,056.49 $0.00 District Investments 0015 $605,288,826.20 $694,159,826.20 -$88,871,000.00,„ County investments 0025 $505,638,915.00 $416,767,915.00 $88,871,000.00,,, Trust Accounts 0031 $138,469,178.83 $138,469,1.78.83 $0.00 Bank Settlement 0035 $0.00 $456,287.21 -$456,287.21 Totals $4,387,733,333.02 $4,388,189,620.23 -$456,287.21 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$460,053.84 in the Treasurers Control Fund General Ledger plus a debit of$1,175.77 and a credit of$4,942.40,which includes Treasurer Journal number(s)013100. The$456,287.21 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 hedger attached) CONTRA COSTA COUNTY Exhibit I 07/31/00 NEW BALANCE CASH-VAULT&DRAWERS 160,985.05 CHECKS,ETC 1,234,430.81 UNION-REGENCY HILLS 0.00 WFB-ACCT 1312351 25,622,951.00 CASH IN BANKS 11,493,989.64 ***CASH ON HAND*** 38,512,356.50 TRUST-C.D.'S 0.00 TRUST-NEGO.C.D. 11,238,000.00 TRUST-COM'L PAPER 35,842,000.00 TRUST-REPO 0.00 TRUST-BKR'S ACCEPT 0.00 TRUST-U.S.GOVT 88,093,000.00 TRUST-L.A.I.F.TJ# 3,166,396.88 TRUST-OTHER(TAX GUARR.&SSI CHILDREN) 129,781.95 ***TRUST ACCOUNTS***8000 138,469,178.83 RET.ASSN.-REPO 8,594,000.00 RET.ASSN.- REAL ESTATE 177,303,597.02 RET.ASSN.-ALTERNATIVE INV 64,332,728.10 RET.ASSN.-BONDS 1,286,684,294.78 RET.ASSN.-GOVT TJ# 0.00 RET.ASSN.-STKS 1,562,909,436.59 ***RET,ASSN.INVEST***8901 3,099,824,056.49 DIST-C.D.'S 1,540,000.00 DIST-NEGO.C.D.'S 2,592,000.00 DIST-COM'L PAPER 31,112,000.00 DIST-ACALANES USD 37,798,126.71 DIST-MT DIABLO USD-GIC 16,963,131.00 DIST-BRENTWOOD USD 2,612,025.00 DIST-CCC COE 6,429,600.00 DIST-JOHN SWETT USD 2,009,250.00 DIST-ANTIOCH USD GIC 20,072,600.00 DIST-OAKLEY UESD 2,612,025.00 DIST-PITTSBURG USD 4,420,350.00 DIST-WEST CTY USD-GIC 30,013,200.00 DIST-LAFAYETTE SCHOOL DIST-GIC 3,214,800.00 DIST-LIBERTY UHSD-GIC 3,767,344.00 DIST-MARTINEZ USD-GIC 4,319,887.00 DIST-BKR'S ACCEPT. 0.00 DIST-REPO 0.00 DIST-U.S.GOVT 139,305,000.00 DIST-L.A.I.F.TJ#134 265,584,664.42 DIST-MED TERM NOTE 13,840,000.00 DIST-OTHER&MUNI BOND-CAMP 17,082,823.07 ***DISTRICT TOTAL*** 1000-7999 605,288,826.20 COUNTY-C.D.'S 0.00 COUNTY-BOA Asset Mgmt 25,000,000.00 COUNTY-NEGO.C.D.'S 133,000,000.00 COUNTY-COM'L PAPER 39,177,000.00 COUNTY-BKR'S ACCEPT 0.00 COUNTY-U.S.GOVT 22,186,000.00 COUNTY-REPO 262,406,000.00 COUNTY-L.A.I.F.TJ#135 23,869,915.00 COUNTY-OTHER 0.00 ***COUNTY INVEST***8177 505,638,915.00 ***TOTAL ACCOUNTABILITY"* 4,387,733,333.02 07/31/00 i 40 o d sa w oOddC7bt7 .tOs C3O3 dddeDe�Csc9 d dt ad C t 76 Odd t3 tC?iht3d 0 tx O0d0CSOo. ut -� 0000000, 0 000 0020 ddd aLkGSCiOG) zcs is OO00000 WWwwwWw W N)Ww ww-+ 000 00000'0 OO :c7 1 0000000 triU�WtiVftJrUSL7i Vti Tsur.'tiJi4riLn 15sv+tn tuNNrrJNN f { -s - � ' x• z ' � : a53escAaDxiasrR ;n w���rnz c cs� even �-rni �ses�so�t�ia � o, r*t : rnrrs>mrn{�h .. ncxtrnm;X t» dz ; 0::: v i�z©rory zr�csre� -i c- sash -�z� cur^oz z ra ci.:' , mtn :gsym. ;5 C�zrn > -4:: xtt zz -4=0 z -I rrt cD D rn—vinx*>� �- uaYDb;?-t 0 -t:a .-4 rnrn Ci _4m= =c W 0 mm;om .,-i Ct z C1, z CS-ir?iS t r t57m � .;r.- 0 cn < ,:t -E:,- CA---i tfl4 �E maw n rTtf O:'_:0 z*a•-t .4 > o a cz -0-4z to CA -4 ' {t*tt^'CJC;C7`. t7 C Wf C7C?C�* CS3C KttCCJ c C7C Ck z rn�rn --n> c9 z rn hSrsS et m-s .r zrtl + rnz c:rTI T* . s5 ;o r`. 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