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Home My WebLink AboutMINUTES - 10051999 - C66 C.66 THE BOARD OF SUPERVISORS OF CONTRA Adopted this Order on October 5, 1999, by the following vote: AYES: Supervisors Gioia, Uilkema, Gerber, DeSaulnier and Canciamilla NOES: done ABSENT: None ABSTAIN: Mone Ike: Treasurer's 'Monthly Reconciliation Report as of August 31, 1999 On the date, the Board of Supervisors considered the above entitled report submitted by the Treasurer-Tax Collector, William J. Pollacek. IT IS BY THE BOARD ORDERER that the Treasurer-Tax Collector's Monthly Reconciliation Report as of August 31, 1999, is ACKNOWLEDGED. 1 hereby certify that this is a true and correct copy of an action taken and entered on the minutes of the Board of Supervisors on the date shown. Attested:October 5, 1999 Phil Batchelor,Clerk of the Board of Supervisors and County Administrator By: �tA,",ONA A- Depu6 C r Ca�b CONTRA COSTA COUNTY TREASURER-TALC COLLECTOR 625 COURT STREET, ROOM 100-102 MARTINEZ, CA 94553-0063 DA September 2, 1999 TO: Phil Batchelor, County Administrator FROM— William J. Pollacek, Treasurer-Tax Collector SUBJECT: TREASURER'S MONTHLY REC ONCILIATIO REPORT AS CSP AUGUST 31, 1999 Submitted herein is the Treasurer's Reconciliation Report as requested by the 1992 Audit Management Utter 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 . ..zv.NA + �<?� 7MO Tice ViscellareousUreasureARecor.Report Cover.doc Reconciliation Report as of August 31,1999 EXHIBIT 1 EXHIBIT 2 TREASURER'S OFFICE AUDITOR'S REPORT INTERNAL REPORT 'TREASURER'S CONTROL ACCOUNT T CASH ON HAND FUND GENERAL LEDGER DIFFERENCE Cash On Hand/In Bank 0002 $66,122,992.50 $66,097,992°50 $25,000.00(4) Retirement Investments 0005 $2,706,828,823.31 $2,706,828,823.31 $0.00 District Investments 001.5 $610,493,111.30 $726,690,111.30 °$116,197,000.00 cz7 County Investments 0025 $423,637,205.00 $307,465,205.00 $116,172,000.00<F> Trust Accounts 0031 $105,470,660.70 $105,470,660.70 $0.00 Bank Settlement 0035 $0.00 $25,533.68 -$25,533.68,,3) Totals $3,912,552,792.81 $3,912,578,326.49 -$25,533.68 Explanation of Differences. 1. The difference of$116,172,000.00 in Account 0025 is of the County Tax Revenue Anticipation Note pledge fund. Though the Narrowings are in effect a County investment,the pledge fund for the repayment is assigned the District fond number of 1015 to fully encumber and isolate the legally required pledged monies in the formal accounting records of the County. 2. The difference of$116,197,000.00 in Account 0015 represents$116,172,000.00 of the County Tax Revenue Anticipation Note pledge fund and$25,000.00 which is the result of a wire received and recorded to cash and the Treasurer's Office Internal Report,but not journalized. The Treasurer's Journal numbered 0282 for the $25,(M.00 was subsequently submitted. 'Though the amount of$116,172,000.00 is in effect a County investment,the pledge fund for the repayment is assigned the District Rand number of 1015 to fully encumber and isolate the legally required pledged monies in the formai accounting records of the County. (Treasurer's Journal 0282 attached`, 3. Account 0035 shows a beginning balance of$33,914.17 in the Treasurers Control Fund General Ledger plus a debit of$4,465.96 and a credit of$12,846.4.5 which:includes Treasurer Journal number(s)027900&028400. The-$25,533.68 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) 4. The difference of$25,000.00 in Account 0002 is the result of a wire received and recorded to cash and the Treasurer's Office Internal Report,but not journalized. The Treasurer's Journal numbered 0282 for the $25,000.00 was subsequently subti-deed.(Treasurer's Journal 0282 attached) EXHIBIT I CONTRA COSTA CODUNTY 08131199 NEW BALANCE CASH-"VAULT&DRAWERS 74,992.44 CHECKS,ETC 3,331,448.77 UNION REGENCY HILLS 138,661.86 W B-ACCT 1312351 25,345,359.00 CASH IN BANKS 37,232,530.43 ***CASH ON HAND*** 66,122,992.50 TRUST-C.D.'S 0.00 TRUST-NEGOD.C.D. 20,961,000.00 TRUST.CODM'L,PAPER 29,394,43(0.00 TRUST-REPOD €i.00 TRUST-BKR'S ACCEPT €3.00 TRUST-U.S.GOVT 515864,000.00 TRUST-L.A.I.I<.TJ## 3,102,396.82 TRUST-OTHER(TAX GU_ARR.&SSI CHILIDRf'N) 149,263.88 ***TRUST ACCOUNTS***8000 105,470,660.70 RET.ASSN.-REPO&U.S.Genet 13,843,000.00 RET.ASSN.- REAL ES'CA'PE 176,917,688.82 RET.ASSN.-ALTERNATIVE INV 33,629,557.08 RET.ASSN.-BONDS 1,116,266,017.46 RET.ASSN.-BLIDGS.TJ## (4.42) RET.ASSN,-STKS 1,366,172,560.37 ***RET.ASSN.INVEST***8901 2,706,828,823.31 DIST-C,.T3.IS 1,540,000.00 DIST-NEGOD.C.D.'S 45,983,000.00 DIST-CODM'L PAPER 15,553,000.00 DIST-ACALA:N'ES USD 26,108,873.71 DIST-MT IDIABL O USD 0.00 DIST-BRENTWODODLD USD 2,565,326.00 LIST-CCC CODE 6,237,262.00 DIST-JOHN SW ETT USD 2,213,222.04 DIST-MARTINEZ USD 0.00 DIST-OAKLEY UESTD 2,464,724.00 DIST-PITTSBURG USD 4,325,843.00 DIST-WEST CTY USD t).00 DIST-LAFAYETTE SCHOOL DIST-GIC 10,807,755.70 DIST-BKR'S ACCEPT. 0.00 DIST-REPO 0.00 DIST-U.S.GOVT 108,682,000.00 DIST-L,.A.I.F.TJ#286 353,676,408.32 HIST-MED TERM NOTE 12,230,000.00 DIST-®TIER&MUM BOND-CAMP 18,105,696.57 ***DISTRICT TODTAL.***1000-7999 610,493,111.30 COUNTY C,ID.'S 0.00 COUNTY BOA Asset Mgmt 25,000,000.0€9 COUNTY-NEGOD.C.D.'S 75,824,OOf3:OO COUNTY-CODM'L PAPER 39,472,000.00 COUNTY-BKR'S ACCEPT 0.00 COUNTY-U.S.GOVT 48,016,000.00 COUNTY-REPO 211,178,000;00 COUNTY-L.A.I.F.TJ##287 24,147,205;00 CODUNTY-ODTHER 0.04 ***COUNTY INVEST***8177 423,637,205.00 ***TOTAL ACCOUNTABILITY"* 3,912,552,792:81 08131199 t C3 J i Gt>CQJC3 ? 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