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Home My WebLink AboutMINUTES - 08052003 - C.122 TO: BOARD OF SUPERVISORS Contra V. FROM: John Sweeten, County Administrator � � , Costa �` County DATE: August 5, 2003 u SUBJECT: TREASURER'S MONTHLY RECONCILIATION REPORT Specific Request(s)or Recommendation(s)& Background &Justification Recommendation. Acknowledge the receipt of the Treasurer's Reconciliation Repotli as of June 30, 2003 as requested by the 1092 Audit Management Letter of December 30, 1902 from KPMG Peat Marwick. Continued on Attachment:_,,,YES Signature: -,... Recommendation of County Administrator Recommendation of Board Committee Approve Other Signatures): „ Action of B r on: _ ��3_Approved as Recommended X Other Vote of Supervisors: I HEREBY CERTIFY THAT THIS IS A TRUE AND CORRECT COPY OF AN ACTION TAKEN X Unanimous(Absents } AND ENTERED ON THE MINUTES OF THE Ayes: Noes: BOARD OF SUPERVISORS ON DATE SHOWN. Absent: Abstain: Contact: Tarry Enea(335-1094) Attested: At.TWa 5. 2003 cc:Treasurer-Tax Collector John Sweeten, Clerk of the Board of Supervisors }, and County Administrator By; -{ vt� i; , , DEPUTY CONTRA COSTA COUNTY TREASURER-TAX COLLECTOR 625 COURT STREET, ROOM 100-102 MARTINEZ, CA 94553-0063 ATE: July 3, 2003 TO: John Sweeten, County Administrator FROM: William J. Pollacek, Treasurer-Tax Collector SUBJECT: TREASURER'S MONTHLY RECONCILIATION REPORT AS OF JUNE 30, 2003 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 RECEIVED y nAi.X OF k � N�< x } CONTRA COSTA COUNTY Exhibit I 06/30/03 NEW BALANCE CASH-VAULT&DRAWERS 57,357.76 CHECKS,ETC 13,337,579.64 UNION-REGENCY HILLS 0.00 WFB-ACCT 1312351 34,515,274.00 CASH IN BANKS 65,832 8, 19.85 ***CASH ON HAND*** 113,743,031.25 TRUST-C.D.'S 2,939.24 TRUST-NEGO.C.D. 7,251,000.00 TRUST-COM'L PAPER 9,934,000.00 TRUST-REPO 0.00 TRUST-BKR'S ACCEPT 0.00 TRUST-U.S.GOVT 101,611,000.00 TRUST-L.A.I.F.TJ#1481 4,082,085.68 TRUST-OTHER(TAX GUARR.&SSI CHILDREN) 327,872.37 ***TRUST ACCOUNTS***8000 123,208,897.29 RET.ASSN.-C.D.'S 1,000,000.00 RET.ASSN.-NEGO.C.D.'S 0.00 RET.ASSN.-REAL ESTATE 260,968,723.42 RET.ASSN.-ALTERNATIVE INV 50,578,542.39 RET.ASSN.-BONDS 934,312,923.19 RET.ASSN.-REPO TJ#1482 15,000,000.00 RET.ASSN.-STKS 1,234,654,713.96 ***RET.ASSN.INVEST***8901 2,496,514,902.96 DIST-C.D.'S 1,540,000.00 DIST-NEGO.C.D.'S 13,486,000.00 DIST-COM'L PAPER 76,938,000.00 DIST-ACALANES USD 0.00 DIST-,MT DIABLO USD-GIC 0.00 DIST-BRENTWOOD USD 0.00 DIST-CCC COE 0.00 DIST-JOHN SWETT USD 0.00 DIST-ANTIOCH USD GIC 0.00 DIST-OAKLEY UESD OAO DIST-PITTSBURG USD 0.00 DIST-WEST CTY USD-GIC 36,825,000.00 DIST-LAFAYETTE SCHOOL DIST-GIC 0.00 DIST-LIBERTY UHSD-GIC 0.00 DIST-MARTINEZ USD-GIC 0.00 DIST-WALNUT CREEK SD-GIC 0.00 DIST-BKR'S ACCEPT. 0.00 DIST-REPO 46,268,000.00 DIST-U.S.GOVT 106,057,000.00 DIST-L.A.LF.TJ#1483 467,700,145.97 DIST-MED TERM NOTE 11,885,000.00 DIST-OTHER&MUNI BOND-CAMP 14,846,321.69 ***DISTRICT TOTAL***1000-7999 775,545 467.66 COUNTY-Cat TRUST 10,091,113.30 COUNTY-BOA Asset Mgmt 39,206,538.00 COUNTY-NEGO.C.D.'S 85,000,000.00 COUNTY-COM'L PAPER 126,490,000.00 COUNTY-BKR'S ACCEPT 0.00 COUNTY-U.S.GOVT 0.00 COUNTY-REPO 500,000,000.00 COUNTY-L.A.I.F.TJ#1484 31,641,795.93 COUNTY-L.A.I.F.Portion Pledged to Fund 1015 55,179,749.43 ***COUNTY INVEST***8177 847,609,196.66 ***TOTAL ACCOUNTABILITY*** 4,356,621,495.82 8 `` < z 0 �- � � �' sus o s to N .. c 0. 4 ::.WE3�: � ` _.... . °0. <:;7E p . 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W" 33e �: 3:r x3t Vk . o GC3i�3 Z W I Y Z T!d sa zo to WWWWd ': WWWWe'�.W :W c t ut��te-nQ r � ; �t ,.w=x=m sus zx�=�: rr ¢ W tet !>r 4 Kt: .� v € ,: .� curs NO &NN u1VNW- �r'wN nu'W*ti K•�-•� :ttiunu�snu�u�ttt 0000�ic3 sx L7 C7 o 6�' 't+'titt CtCts : w-+.c ' NtVN c+Ysi :i mMmmmiO t�s'statt� s } o Q Reconciliation Report as of June 30,2003 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 I In Bank 0002 5113,743,031.25 $113,743,031.25 $0.00 Retirement Investments 0005 $2,496,514,902.96 $2,496,514,902.96 $0.00 District Investments 0015 $775,545,467.66 $832,215,217.09 -556,669,749.43 (1) County Investments 0025 $847,609,196.66 $790,939,447.23 $56,669,749.43 (,) Trust Investments 0031 $123,208,897.29 $123,208,897.29 $0.00 Bank Settlement 0035 $0.00 $22,275.93 -522,2 75.93 (2) Totals $4,356,621,495.82 $4,356,643,771.75 -$22,275.93 Explanation of Differences: 1. The difference of$56,669,749.43 in Account 0015 and 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. 2. Account 0035 shows a beginning balance of$16,192.43 in the Treasurer's Control Fund General Ledger plus a debit of$10,312.31 less a credit of$4,228.81, which includes Treasurer Journal number(s) 147900. The$22,275.93 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) ti- .�, try r6 a CA Y CG L�Z r ,r, r J� b :7 N r ..y Y Yf. d M d v m C� IJA G ��i rte U'l