HomeMy WebLinkAboutMINUTES - 09162003 - C.51 TO: BOARD OF SUPERVISORS
Contra
R�OPPJohn
Sweeten, Count yAdministrator
q Cn3 $ avr
Costa
-
County
DATE: September 16, 2 03 -
SUBJECT: TREASURER'S MONTHLY RECONCILIATION REPORT
Specifics ) e ;�E" "fer: � t 6 eBackground Sfif ata on
Recommendation:
Acknowledge e the receipt of te Treasurers Re-co c.fl ation Report as of July 31; 2003 as requested by
the 10-92 Audit Management Letter of December 3 , 1992 from M Peat Marwick.
Continued or, Atacmnent YES Signature:
J
ecC3>."^:me?`davoJ, of `'vtountf Administrator 's'68+:.cw',:"'�,me3^:Cdita¢IC n of Board Committee
A rove
Action of B ry: Septambber 16Q 2 -roved as Recommended X Other
Vote of Super';sV:rs: I HEREBY CERT T FY THIAT TKS IS A TRUE
AND CORRECT COPY,'-"',F A� ACTIO TACE
_
nan r-nous (Absent 3 AND ENTERED ON THE MiN TES OF THE
Ayes: 'goes: BOAR' OF SUPERVISORS ON DATE SHOWN.
N.
Ab'sent_Aosta m
Contact: Tone Enea(335-1094) Atesed,: �_ � ��� 9rM
cc: Treasurer-Tax C Hector John Sweeaer., Clerk of
t o Board of Su erysors
and %Coumn y Adrni alstrator
6,. D.::PU Y
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CONTRA COSTA COUNTY
TREASURER-SAX COLLECTOR
625 COURT STREET, ROOM -102
MARTINEZ, CA 9 .553-0063
SAT August 5, 2003
T _ John Sweeten, County,administrator
FROM= ilia J. Pol'acek, Treasurer Tax CoHector
SUBJECT. TREASURER'S MONTHLYE, ;LI . :,
REPORT AS OF JULY 31, 2003
Submitted herein is the t'reasurer's Reconciliation Report as requested by the 1992 ,audit
Management Letter o-FID"ecember 30, 1992, from KPMG Peat Marwick,
Attached are two exhibits: the Treasurer's €nterr € cash and investments report (Exhibit 19=
and, the Auditor's Treasurer's Control Fund Genera: Ledger Report ( xh7 2). A.
re�onc. � t explanations t differences et ete t r repo,Is is also
VVJP:CIV,J':b-_
Att dh e is
%c: Jack ,cooper, €Marna: Audit
a
CONTRA COSTA COUNTY Exhibit 1
0'1/31/03
NEW BALANCE
CASH-VAULT&DRAWERS 366,666.79
CHECKS,ETC 11,555,281.2;.
UNION-REGENCY HILLS 0 00
WFB-ACC's 1312351 34,515,274.00
CASH IN BANDS 70,968,119A7
"**CASH ON HAND^** 117,4£15,341.47
TRIS -C.D.'S 2,939.24
"TRUST-NEGO.C.D. 0.00
TRUST-COM'L PAPER 13,992,£1oom
TRUST-REPO 0.011
'RUST-PI 'S ACCEPT 9,00
TRUST-U.S.GOVT 112,366,000.00
`RUST-L,A.I.F.TJ H 4,213,819.72
TRUST-OTHER(TAX GUAM a.&SSI CHILDREN, 332,2 35.51
ak**TRUST ACCOUNTS 800£ 13€3,906,964A7
RET. ASSN.-C.D.'S 1,000,00.00
RET.ASSN.-NEGO.C'.C.'S 0.00
RET.ASSN.-READ EST'AT'E, 260,8€36,284,11
RET.ASSN.-ALTERNATIVE INV 51,291,478.730
RET.ASSN.-BONDS 940,952,001.05
RET.ASSN,-REPO'1'J ii 0122 31,339,000.00
RET,ASSN.-S KS 1,237,635,5€11.97
*"*RET.ASSN.INVEST***8901 2,523,024,265.83
DIST-C.D'S 1,540,000.00
DIS' -NEGO.CM1 'S OA10
DIST-CO 'L PAPER 81,953,000.£30
DIST-ACALANES USD £3.€3€3
DISI`-MT DIABLO USB-GIC 0.00
DIST-BRENTWOOD USD 0.30
DISI'-CCC COE 0.00
DIST-jOHN SWETT USD 0.00
DIST-ANTIOCH USD GIS: 0.00
DIST-OAKLEY UESD 0 06
DIST-PITTSBURG USD €3 00
DIS' -WEST CTY USD-GIT" 36,825,000.0€1
DISI'-LAFAYETTE SCHOOL DIST-GIC 0.00
DIST-LIBERTY UHSD-GIC 0.00
DIST-MARTINEZ USD-GIC 0.00
DIST-WALNUT CREEK SD-GIC 0.06
DIST-11 'S ACCEPT. 3.00
IST-REPO
DISI'-U&GOVT 101,764,£300.00
DIST-L.A.I.F.TJ# 502,760,203.30
DIST-MED TERM NOTE11,€8590 30.0 3
DIST-OTHER&MUNI BOND-CAMP 14.538,791.71
***DISTRICTI`OTAL 1000-7999 751,565,995,01
COUNTY-Ca�TRUST 13,091,1.13.30
COUNTY-BOA Asse®Mgmt 39,236,538,00
COUNTY-NEGO.C.D.'S 0.30
COUNTY-COM'L PAPER 51,490,000.00
COUNTY-BKR'S ACCEPT 0.00
E.OU @ 3 S. -21.5.i5O 7 T 0.06
COUNTY-REPO 462,6651,0001.0€3
COUNTY-L. A.I. ' J#0123 31,55 79147.91.
COUNTY-L.A.I.F.Portion P3edged to Fund 1015 55,409,471 SO
*aY`kCOUN` Y INKIEST'5177 65€3,425,271.11
***TOTAL ACCOUNTABILITY"* 4,173,327,837.89
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Reconciliation Report as of July 31,2003
EXHIBIT I EXHIBIT 2
TREASURER'S OFFICE AUDITOWS REPORT
INTERNAL REPORT TREASURER'S CONTROL
ACCOUNT CASH ON HAND FUND GENERAL LEDGER DIFFERENCE
Cash On Hand 0 In Bank
M02 $117,405,341.47 $117,405,341.47 $0.00
Retirement Investments
0005 52,523,024,265.83 $2,523,024,265.83 24,265.83 MOO
District Investments
0015 $751,565,995.01 5808,465,466.91 -$56,899,471M
County Investments
0025 $650,425,271JI S593,525,799a21 $56,899,471.9€
Trust Invest ee is
0031 S130,906,964A7 $130,906,964.47 $0.00
Bank Settlement
005 $0.00 -$99,385,153.73 $99,985,153.73 td;
Totals $4,173,327,837.89 $4,073,342,684.16 $99,985,153.73
Explanation of Differences:
1. The difference of$56,899,47`..30 i-n Accot t 00 1,5 amd 0025 is of the Cu_ity Tax revenue
AnAicipationNNote.piedge fimd. Though the borrowings are in effect a County invest est,the
w fully���� ��� ���
led e fund for t Ae repayment is assn ped the D str ct fun d number�f 10 �
as late the legally required pbedged-.no- ies in the canal accounting recora�iis of the County,
2. Account 0035 shows a begian.lng balance o` $14,782.x'9 r the Treasurer's Control Fund General
;,edger flus a de�it of$171,50 less a credit of$100,000,1O7.32, vahlc� Includes Treasurer j'-ournal
nu r:-er(s) 012400. Although the $99,985,153.73 represents the dif erence between the Auditor's
office Redeemed Warrant System P—nd the barkcs redeemed records, a$1001,000,000 keyputicin.error
occ.=ed - d su-secuently corrected. The e adji steel iffiference is $12,784.66. (Journ al copies and
copy of the Treasurer's Control Fund General edger attached'
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OTR COSTA COUNTY
TREASURER'S OFFICE
REDEEMED WARRANTS
TREASURER'S JOURNAL TJ 4 124
A T , July 31,2003
E • z
WELLS FARGO BANK SUBTOTAL t
FUND BANK OF AME BANK A�AERMA+ TOTAL_ B+BOA
t 286 5 2` 614 f�B s AF T 27614 �AMOUNT
4999 $469,84595
709
$1,924.741
.86 1,9L24,741.86 ' 1,924,74186
Bill
,777 7 ; 34,777 7 ' 34,77` 4
t f - r
•• ,5k , 0�O0 E 4,5100
6306 $15,471.54 15,47144 1 , `1.64 f
6312 Moo f ma
8337
s $77,265.71 1 77,2657 '
7 ,266 1 f
f
-- — -
6601 $107,276,489A4 107 276.46 44 , 107,276,489.44
r
E TOTAL $58,471.16 i $63,691.90 $109,666, 7.67 $ $110,026,478.83 's $110,110,170.73 1
, 3 i3O
; ADJUSTMENTS ! ($2,004.461J
($2,004.45)1: ( 2,1888 )
G ND TA
g ��68471�6�
pang 7 f$ 96 0 .2`*v3� k3 i� P4 +'�'£2+h:, 8a�4c ��� g�a+€? g
BALANCE.,
TOTAL
GRAND TOTAL
ZBA TRANSFER $110,049,530.64
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