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HomeMy WebLinkAboutMINUTES - 10172000 - C90 y Contra TO: . BOARD OF SUPERVISORS Costa FROM: PHIL BATCHELOR, County Administrator County DATE: October 17, 2000 t,,4 SUBJECT: TREASURER'S MONTHLY RECONCILIATION REPORT I'h �1,_ . FOR AUGUST 2000 �iiwrlrMiYr�Y�i�rl�anowG—YA----- -----rcf�fursio�aB�'wsai��i��iilrrisiY�itnr�'Y�Irrirfi��+�i����v�#niMiie�i.�M�w�.�W r�YMi SPECIFIC REOUEST(S)OR RECOMMENDATION(S)&BACKGROUND AND JUSTIFICATION RECOMMENDATION: RECEIVE the Treasurer's monthly Reconciliation Report for August 2000, as requested by the 1992 Audit Management Letter of December 30, 1992 from KPMG Peat Marwick. CONTINUED ON ATTACHMENT:YES SIGNATURE: ECOMMENDATION OF COUNTY ADMINISTRATOR RECOMMEND _ N OF BOARD COMMITTEE PROVE OTHER SIGNATURE(S): ACTION OF BOA O 0 c t c b c i 17 , 20001 APPROVE AS RECOMMENDED X OTHER VOTE OF SUPERVISORS I HEREBY CERTIFY THAT THIS IS A TRUE AND CORRECT COPY OF AN ACTION TAKEN XX UNANIMOUS(ABSENT _ - - } AND ENTERED ON THE MINUTES OF THE BOARD OF SUPERVISORS ON THE DATE AYES: NOES: SHOWN. ABSENT: ABSTAIN: ATTESTED, Ontnhar 1 7- mon CONTACT:JULIE ENEA(925)335-1077 PHIL BATCHELOR,CLERK OF THE BOARD OF SUPERVISORS AND COUNTY ADMINISTRATOR cc COUNTY ADMINISTRATOR TREASURER-TAX COLLECTOR AUDITOR-CONTROLLER <,,DEPUTY CONTRA COSTA COUNTY TREASURER-TAX COLLECTOR 525 COURT STREET, ROOM 100-102 MARTINEZ, CA 94553-0063 DAT ; September 13, 2000 TO: Phil Batchelor, County Administrator FROM: William J. Pollacek, Treasurer-Tax Collector ;SUBJECT; TREASURER'S MONTHLY RECONCILIATI REPORT AS OF AUGUST 31, 2000 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:ceb Attachments cc: Jack Cooper, Internal Audit CONTRA COSTA COUNTY RECEIVED SEP 9 -/no ly DAOffrce MiscellaneousUreasurerWonthly Recon Report\Recon Report Cover.doc Reconciliation Report as of 8131/00 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/In Bank 0002 $59,780,208.78 $59,780,208.78 $0.00 Retirement Investments 0005 $3,104,059,563.35 $3,104,059,563.35 $0.00 District Investments 0015 $631,794,400.03 $720,665,400.03 -$88,871,000.00,,) County Investments 0025 $501,419,455.00 $412,548,455.00 $88,871,000.00,,) Trust Accounts 0031 $146,609,331.83 $146,609,331.83 $0.00 Bank Settlement 0035 $0.00 $464,319.81 -$464,319.81 Totals $4,443,662,958.99 $4,444,127,278.80 -$464,319.81 Explanation of Differences: 1. The differences of$88,871,000.00 in Account 0015 and 0025 are 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$564,937.28 in the Treasurers Contra]Fund General Ledger plus a debit of$7,625.10 and a credit of$108,242.57,which includes Treasurer Journal number(s)025200, 025700&026200.The$464,319.81 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) Exhibit 1 CONTRA COSTA COUNTY 08/31/00 NEW BALANCE CASH-VAULT&DRAWERS 123,797.59 CHECKS,ETC 4,384,988.37 UNION-REGENCY HILLS 0,00 WFB-ACCT 1312351 25,622,951,00 CASH IN BANKS 29,648,471.82 ***CASH ON HAND*** 59,780,208.78 TRUST-C.D.'S 0.00 TRUST-NEGO.C.D. 6,397,000.00 TRUST-COM'L PAPER 49,716,000.00 TRUST-REPO 0.00 TRUST-BKR'S ACCEPT 0.00 TRUST-U.S.GOVT 87,304,000.00 TRUST-L.A.I.F.TJ#264 3,063,396.88 TRUST-OTHER(TAX GUARR.&SSI CHILDREN) 128,934.95 ***TRUST ACCOUNTS***8000 146,609,331.83 RET.ASSN.-REPO 21,311,000.00 RET.ASSN.- REAL ESTATE 177,303,597,02 RET.ASSN.-ALTERNATIVE INV 64,332,728.10 RET.ASSN.-BONDS 1,306,089,317.49 RET.ASSN.-GOVT TJ# 0,00 RET.ASSN.-STKS 1,535,022,920.74 ***RET.ASSN.INVEST***8901 3,104,059,563.35 DIST-C.D.'S 1,540,000.00 DIST-NEGO.C.D.'S 5,415,000.00 DIST-COM'L PAPER 25,026,000.00 DIST-ACALANES USD 37,798,126.71 DIST-MT DIABLO USD-GIC 16,963,131.00 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 20,072,600.00 DIST-OAKLEY UESD 2,612,025.00 DIST-PITTSBURG USD 4,420,350.00 DIST-WEST CTY USD-GIC 65,195,750.00 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-BKR'S ACCEPT. 0,00 DIST-REPO 0.00 DIST-U.S.GOVT 127,433,000.00 DIST-L.A.I.F.TJ#265 273,218,515.15 DIST-MED TERM NOTE 12,960,000.00 DIST-OTHER&MUNI BOND--CAMP 16,786,996,17 ***DISTRICT TOTAL*** 1000-7999 631,794,400.03 COUNTY-C.D.'S 0.00 COUNTY-BOA Asset MBmt 25,000,000,00 COUNTY-NEGO.C.D.'S 83,000,000.00 COUNTY-COM'L PAPER 40,871,000.00 COUNTY-BKR'S ACCEPT 0.00 COUNTY-U.S.GOVT 36,795,000.00 COUNTY-REPO 291,689,000.00 COUNTY-L.A.I.F.TJ#266 24,064,455.00 COUNTY-OTHER _ 0,00 ***COUNTY INVEST***8177 501,419,455.00 ***TOTAL ACCOUNTABILITY*** 4,443,662,958.99 08/31/00 ............... ------- .,4,:: ..... . :':/......... i .. - ;:;;:: C:i:^:'•?is�:• : ppryw�.. �x�ry 4c ::4A CU M iiw• d N ch ra:=E�tC3 60 tt1 ;m :fir:,::::::':::•:-;�:• is:?•4b ••- •::CS -CSN _;•:;•�• ,.•.•..3:?! tS"L�' 10p, G3 .....�!.. ,0' fl � d Sft :• r :::-K'wR't d 9,4::::::.-.•.- ix d :•:'»aa !.,'."� .4;d t M C.7r. ,...fir .':..hi,W N l�.'':':':':•:v:{X co .: YS i G•7 4'�3t�i SCS Vj,:; i�i;';3i fi5 < i i ,C}7� i.! 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