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HomeMy WebLinkAboutMINUTES - 12141999 - C118 4t 1 TO: BOARD OF SUPERVISORS Contra d FROM: Phil Batchelor _ Costa County DATE: December 14, 1999 SUBJECT: TREASURER'S MONTHLY RECONCILIATION REPORT Specific Request(s)or Recommendations) & Background & Justification Recommendat Qn: Acknowledge the receipt of the Treasurers Reconciliation Report as of October 29, 1999, as requested by the 1992 Audit Management Letter of December 20, 1992 from KPMG Peat Markwick. Continued on Attachment:„YES Signature: Recommendation of County Administrator Recommendation of Board Committee Approve Other Signature(s): Action of Board on:j)aapmber 1491 gg9 Approved as Recommended_XL_Other Vete of Supervisors: I HEREBY CERTIFY THIN THIS Is A TRUE AND CORRECT COPY OF AN ACTION TAKEN 'XX Unanimous.(Absent _ - } AND ENTERED ON THE MINUTES OF THE Ayes: Noes: BOARD OF SUPERVISORS', ON DATE SHOWN. Absent: Abstain: Contact:Tony Enea(335-1094) Attested: Dggg nber 14 1399 cc: Treasurer-Tax Collector Phil Batchelor, Clerk of the Board of Supervisors and C n Administrator By; DEPUTY CONTRA COSTA COUNTY TREASURER-TAX COLLECTOR 625 COURT STREET, ROOM 100-102 MARTINEZ, CA 94553.0063 TE: ovember 4, 1995 TO: Phil Batchelor, County Administrator FROM: William J. Poliacek, Treasurer-Tax Collector SUBJECT: TREASURER'S MONTHLY RECONCILIATI REPORT AS OF October 29, 1995 Submitted herein is the Treasurer's Reconciliation Report as requested by the 1592 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 i 1 3V WOffice Miscellaneouffreasurer\Recon Report Cover.doc Reconciliation Report as of 10/29/99 EXHIBIT 1 EXHIBIT 2 TREASURER'S(OFFICE AUDITOR'S REPORT INTERNAL REPORT TREASURER'S CONTROL ACCOUNT CASA ON BAND FUNIS GENERAL LEDGER DIFFERENCE Cash On Hand/In Bank 0002 $81,986,620.91 $81,176,150.91 $810,470.00(1) Retirement Investments 0005 $2,812,951,060.73 $2,812,951,060.73 $0.00 District Investments 0015 $588,156,570.04 $584,326,183.17 $3,830,386.87(2) County Investments 0025 $299,589,080.00 $299,589,080.00 $0.00 Trust Accounts 0031 $112,113,215.00 $112,113,215.00 $0.00 Bank Settlement 0035 $0.00 $112,172.98 -$112,172.98(3) Totals $3,894,796,546.68 $3,890,267,862.79 $4,528,683.89 Explanation of Differences: 1. The difference of$810,470.00 in Account 0002 is the result of Treasurer Journal number 056100 not posting due to keypunch error. The journal was subsequently resubmitted and posted. (Journal copy attached) 2. The difference of$3,830,386.87 in Account 0015 is the result of Treasurer Journal numbers 055900 and 056100 not posting due to change in chart of accounts and keypunch error respectively. These journals were subsequently resubmitted and posted. (Journal copies attached) 3. Account 0035 shows a beginning balance of$116,517.16 in the Treasurers Control Fund General Ledger plus a debit of$9,698.22 and a credit of$14,042.40,which includes Treasurer Journal number(s)055300&056200. The-$112,172.98 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) CONTRA COSTA COUNTY Exhibit 1 10/29199 NEW BALANCE CASH-VAULT&DRAWERS 106,244.45 CHECKS,ETC 1,202,759.73 UNION-REGENCY HILLS 139,661.86 WFB-ACCT 1312351 25471,881.00 CASH IN BANKS 55,067,0f3.87 ***CASH ON HAND*** 81,)86,620.91 TRUST-C.D.'S 0.00 TRUST-NEGO.C.D. 35,555,000.00 TRUST COM'L PAPER 22,553,000.00 TRUST-REPO 0.00 TRUST-BKR'S ACCEPT 0.00 TRUST-U.S.GOVT 50,817,000.00 TRUST-L.A.I.F.TJ# 3,067,112.09 TRUST-OTHER(TAX GUARR.&SSI CHILDREN) 121,102.91 ***TRUST ACCOUNTS***8000 112,113,215.00 RET.ASSN.-REPO 5,052,000.00 RET.ASSN.- REAL ESTATE 180,735,718.02 RET.ASSN.-ALTERNATIVE INV 36,815,293.60 RET.ASSN.-BONDS 1,115,461,653.39 RET.ASSN.-GOVT TJ#0565 000 RET.ASSN.-STKS 1,474,886,415.72 ***RET".ASSN.INVEST***8901 2,812,951,060.73 DIST-C.D.'S 1,540,000.00 DIST-NEGO.C.D.'S 62,581,000.00 DIST-COM'L PAPER 6,208,000.00 DIST-ACALANES USD 17,158,873.71 DIST-MT DIABLO USD-GIC 16,963,131.00 DIST-BRENTWOOD USD 2,565,326.00 DIST-CCC COE 6,237,262.00 DIST-JOHN SVlh=USD 2,213,222.00 DIST-ANTIOCH USD GIC 10,026,800.00 DIST-OAKLEY UESD 2,464,724.00 DIST-PrrrSBURG USD 4,325,843.00 DIST-WEST CTY USD 0.00 DIST-LAFAYETTE SCHOOL DIST-GIC 11,040,873.11 DISI'-BKR'S ACCEPT. 0.00 DIST-REPO 0.00 DIST-U.S.GOVT 110,910,000.00 DIST-L.A.I.F.T3#0566 302,701,750.36 DIST-MED TERM NOTE 13,230,000.00 DIST-OTHER&MUNI BOND-CAMP _17,98917 17,989,764.86 ***DISTRICT TOTAL***1000-7999 588,156,570.04 COUNTY-C.D.'S 0.00 COUNTY-BOA Asset Mgmt 25,000,000.00 COUNTY-NEGO.C.D.'S 5,000,000.00 COUNTY-COM'L PAPER 37,798,000.00 COUNTY-BKR'S ACCEPT 0.00 COUNTY-U.S.GOVT 11,795,000.00 COUNTY-REPO 195,948,00.00 COUNTY-L.A.I.F.TJ#0567 24,048,080.00 COUNTY-OTHER 0.00 ***COUNTY INVEST***8177 299,589,080.00 ***TOTAL ACCOUNTABILITY*** 3,8$4,796,546.68 10/29/99 f.: its 0 i<.•. - C1 d +�+E�C1{?GydiJ°L"t�k4"�i �20o dcyt5ci� +dd ocyrat� 'tics { w2 ^#�#GOddt�G�3a"0 5=0 001110500 00011 dd000111�OO -+ _ r : -WWWW1/'Sf;7Fi7Jt y{WW NNw►w+— docs fi700000 fw7cs i�.!l1r444TTT:NNNNNL4YF►�P4�h�1iYN ::i :i:i:i=i•ir}:.:;• a•};i:•i:•i:•i;•: b :,t:•::. :01 MIS teo�yaa� t :;:}::zrc c7t'i : ::_:;tv0h- ?i:;: ' 'va�rar+r. st}tbEcn ♦ }{: i { }:W. ]r.mmrnm �.#«. �a z— MOM vvnSS : ''.`� CIY : rpt .vYSRWf •`•� . 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