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HomeMy WebLinkAboutMINUTES - 07242001 - C.92 s� t TO: BOARD OF SUPERVISORS = Contra FROM: John Sweeten Costa V � County DATE: July 24, 2001 ra court SUBJECT: TREASURER'S MONTHLY RECONCILIATION REPORT Specific Request(s) or Recommendation(s) & Background & Justification Recommendation: ACKNOWLEDGE the receipt of the Treasurer's Reconciliation Reports as of May 31, 2001, as requested by the 1992 Audit Management Letter of December 30, 1992 from KPMG Peat Marwick. Continued on Attachment:_YES Signature: Recommendation of County Administrator Recommendation of Board Committee �/ pprove Other Signature(s): Action of Boar o j,1_1y 24, 2001Approved as Recommended XX Other Vote of Supervisors: I HEREBY CERTIFY THAT THIS IS A TRUE AND CORRECT COPY OF AN ACTION TAKEN XX Unanimous (Absent Ty AND ENTERED ON THE MINUTES OF THE Ayes: Noes: BOARD OF SUPERVISORS ON DATE SHOWN. Absent: Abstain: Contact: Tony Enea (335-1094) Attested: jiil�, 2.4 gnm cc: Treasurer-Tax Collector John Sweeten, Clerk of the Board of Supervisors and County Administrator By: EPUTY l T � CONTRA COSTA COUNTY TREASURER-TAX COLLECTOR 625 COURT STREET, ROOM 100-102 MARTINEZ, CA 94553-0063 DATE: June 4, 2001 TO: John Sweeten, County Administrator FROM: William J.. Pollacek, Treasurer-Tax Collector SUBJECT: TREASURER'S MONTHLY RECONCILIATION REPORT AS OF MAY 31, 2001 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:beb Attachments cc: Jack Cooper, Internal Audit CONTRA COSTA COUNTY RECEIVED JUN 8 2001 OFFICE COUNTY ADMINIISTRATO R CONTRA COSTA COUNTY Exhibit 1 05/31/01 NEW BALANCE CASH-VAULT&DRAWERS 433,110.17 CHECKS,ETC 10,754,771.53 UNION-REGENCY HILLS 0.00 WFB-ACCT 1312351 25,604,266.00 CASH IN BANKS 30,264,288.23 ***CASH ON HAND*** 67,056,435.93 TRUST-C.D.'S 0.00 TRUST-NEGO.C.D. 0.00 TRUST-COM'L PAPER 42,358,000.00 TRUST-REPO 0.00 TRUST-BKR'S ACCEPT 0.00 TRUST-U.S.GOVT 118,521,000.00 TRUST-L.A.I.F.TJ#1495 4,165,571.53 TRUST-OTHER(TAX GUARR.&SSI CHILDREN) 209,935.88 ***TRUST ACCOUNTS***8000 165,254,507.41 RET.ASSN.-C.D.'S 196,612.54 RET.ASSN.-NEGO.C.D.'S 0.00 RET.ASSN.-REAL ESTATE 150,406,745.04 RET.ASSN.-ALTERNATIVE INV 70,711,230.12 RET.ASSN.-BONDS 1,254,371,934.40 RET.ASSN.-REPO TJ# 4,035,000.00 RET.ASSN.-STKS 1,355,445,402.12 ***RET.ASSN.INVEST***8901 2,835,166,924.22 DIST-C.D.'S 1,540,000.00 DIST-NEGO.C.D.'S 0.00 DIST-COM'L PAPER 31,541,000.00 DIST-ACALANES USD 37,509,838.00 DIST-MT DIABLO USD-GIC 15,610,981.00 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 10,045,800.00 DIST-OAKLEY UESD 2,612,025.00 DIST-PITTSBURG USD 4,420,350.00 DIST-WEST CTY USD-GIC 45,082,550.00 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-WALNUT CREEK SD-GIC 3,000,000.00 DIST-BKR'S ACCEPT. 0.00 DIST-REPO 0.00 DIST-U.S.GOVT 96,925,000.00 DIST-L.A.I.F.TJ#1496 314,679,912.06 DIST-MED TERM NOTE 17,470,000.00 DIST-OTHER&MUNI BOND-CAMP 17,089,628.59 ***DISTRICT TOTAL*** 1000-7999 619,879,990.65 COUNTY-C.D.'S 0.00 COUNTY-BOA Asset Mgmt 25,439,211.00 COUNTY-NEGO.C.D.'S 143,000,000.00 COUNTY-COM'L PAPER 54,700,000.00 COUNTY-BKR'S ACCEPT 54,000,000.00 COUNTY-U.S.GOVT 31,795,000.00 COUNTY-REPO 389,965,000.00 COUNTY-L.A.I.F.TJ#1497 5,953,995.00 COUNTY-L.A.I.F.Portion Pledged to Fund 1015 17,000,000.00 ***COUNTY INVEST***8177 721,853,206.00 ***TOTAL ACCOUNTABILITY*** 4,409,211,064.21 Reconciliation Report as of May 31, 2001 Cash On Hand/In Bank 0002 $67,056,435.93 $67,114,696.81 -$58,260.88 („ Retirement Investments 0005 $2,835,166,924.22 $2,835,166,924.22 $0.00 District Investments 0015 $619,879,990.65 $678,406,990.65 -$58,527,000.00 County Investments 0025 $721,853,206.00 $663,253,206.00 $58,600,000.00 („ Trust Investments 0031 $165,254,507.41 $165,254,507.41 $0.00 Bank Settlement 0035 $0.00 $191,421.77 -$191,421.77 (4) Totals $4,409,211,064.21 $4,409,387,746.86 -$176,682.65 Explanation of Differences: 1. The difference of$58,260.88 in Account 0002 is the result of a recording error of Fund and Sub- Account on Treasurer's Journal number 149000. Correcting entries have been made and posted. (Journal copies attached) 2. The difference of$58,527,000 in Account 0015 consists of$73,000.00 from Treasurer's Journal number 149000 (see #1) and $58,600,000 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. 3. The difference of$58,600,000 in Account 0025 is 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. 4. Account 0035 shows a beginning balance of$195,279.96 in the Treasurer's Control Fund General Ledger plus a debit of$32,337.55 less a credit of$36,195.74, which includes Treasurer Journal number(s) 148000, 148700 & 149300. The $191,421.77 represents the difference between the Auditor's office Redeemed Warrant System and the banks redeemed records. (Journal copies and copy of the Treasurer's Control Fund General Ledger attached) . .:......................W.. 0 :: 0 ::::::m>::: : : :::0 o O000::� 0�0 0000:::0oo0 000000000000000.0.00.0 O D :V::: :::OOG OOOO:::::C00 ::::07:00::::.'0 ' '::::;: .............. WwwwwwwN .....'' 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