HomeMy WebLinkAboutMINUTES - 11142000 - C191 TO: ''BOARD OF SUPERVISORS Contra
Costa
FROM: PHIL BATCHELOR, County Administrator County
DATE: November 14, 2000
SUBJECT: TREASURER`S MONTHLY RECONCILIATION REPORT .
FOR SEPTEMBER 2000
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SPECIFIC REQUEST(S)OR RECOMMENDATION(S)&BACKGROUND AND JUSTIFICATION
RECOMMENDATION:
RECEIVE the Treasurer's monthly Reconciliation Report for September 2000, as requested by
the 1992 Audit Management Letter of December 30, 1992 from KPMG Peat Marwick.
ATTACHMENT:YES SIGNATURE: 3
RECOMMENDATION OF COUNTY ADMINISTRATOR RECOMMEN TON OF BOARD COMMITTEE
_ PPROVE OTHER
SIGNATURE(S):
ACTION OF BOAR APPROVE AS RECOMMENDED aT+ER-
VOTE OF SUPERVISORS I HEREBY CERTIFY THAT THIS IS A TRUE
AND CORRECT COPY OF AN ACTION TAKEN
UNANIMOUS(ABSENT A e) e� ) AND ENTERED ON THE MINUTES OF THE
BOARD OF SUPERVISORS ON THE DATE
AYES: NOES: SHOWN.
ABSENT: ABSTAIN:
ATTESTED Y,. ..�f°�_ '_✓ .2_,+'',.'�°"'� �
CONTACT:JULIE ENEA(925)335-1077 PHILATCHELORR,CLERK OF THE
BOARD OF SUPERVISORS AND
COUNTY ADMINISTRATOR
cc COUNTY ADMINISTRATOR
TREASURER-TAX COLLECTOR
AUDITOR-CONTROLLER
BY UTY
CONTRA COSTA COUNTY ` S
TREASURER-TAX COLLECTOR
625 COURT STREET, ROOM 100-102
MARTINEZ, CA 94553-0063
DATE: October 4, 2000
TO: Phil Batchelor, County Administrator
FROM: William J. Pollacek, Treasurer-Tax Collector
SUBJECT: TREASURER'S MONTHLY RECONCILIATI
REPORT AS OF SEPTEMBER 29, 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 COU Ni`
REGEIVED
OCT 6
OFFICE Of
COliNTY ADMIN!WSTRKf0`
WOfce Miscellaneous\Treasurer\Monthly Recon Report\Recon Report Cover.doc
Reconciliation Report as of 9/29/00
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 $84,782,935.01 $84,782,935.01 $0.00
Retirement Investments
0005 $3,165,559,365.17 $3,165,559,365.17 $0.00
District Investments
0015 $632,716,799.56 $632,716,799.56 $0.00
County Investments
0025 $386,935,915.00 $386,935,915.00 $0.00
Trust Accounts
0031 $140,138,999.13 $140,138,999.13 $0.00
Bank Settlement
0035 $0.00 $95,919.46 -$95,919.46 fir}
Totals $4,410,134,013.87 $4,410,229,933.33 -$95,919.46
Explanation of Differences:
I. Account 0035 shows a beginning balance of$25,133,36 in the Treasurers Control Fund General Ledger
plus a debit of$73,601.09 and a credit of$2,814.99,which includes Treasurer Journal number(s)037900&
038300. The$95,919.46 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 I
CONTRA COSTA COUNTY
09/29/00
NEW BALANCE
CASH-VAULT&DRAWERS 86,341.07
CHECKS,ETC 5,147,918.44
UNION-REGENCY HILLS 0.00
WFB-ACCT 1312351 25,737,357.00
CASH IN BANKS 53,811,318.50
***CASH ON HAND*** 841782,935.01
TRUST-C.D.'S 0.00
TRUST-NEGO.C.D. 0.00
TRUST-COM'L PAPER 51,785,000.00
TRUST-REPO 0.00
TRUST-BKR'S ACCEPT 0.00
TRUST-U.S.GOVT 85,409,000.00
TRUST-L.A.I.F.TJ#385 2,812,396.88
TRUST-OTHER(TAX GUARR.&SSI CHILDREN) 132,602.25_
***TRUST ACCOUNTS*** 8000 140,138,999.13
RET.ASSN.-REPO 11,406,000.00
RET.ASSN.- REAL ESTATE 180,020,010.48
RET.ASSN.-ALTERNATIVE INV 64,827,728.10
RET.ASSN.-BONDS 1,369,389,673.13
RET.ASSN.-GOVT TJ# 0.00
RET.ASSN.-STKS I'539'9152953.46.
***RET.ASSN.INVEST***8901 3,165,559,365.17
DIST-C.D.'S 1,540,000.00
DIST-NEGO.C.D.'S 5,415,000.00
DIST-COM'L PAPER 25,271,000.00
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 URSD-GIC 3,767,344.00
DIST-MARTINEZ USD-GIC 4,319,887.00
DIST-WALNUT CREEK SD-GIC 3,000,000.00
DIST-BKR'S ACCEPT. 0.00
DIST-REPO 0,00
DIST-U.S.GOVT 125,334,000.00
DIST-L.A.I.F.TJ#386,387 272,794,914.68
DIST-MED TERM NOTE 13,160,000.00
DIST-OTHER&MUNI BOND-CAMP 16,786,996.17
***DISTRICT TOTAL*** 1000-7999 632,710,799.56
COUNTY-C.D.'S 0.00
COUNTY-BOA Asset Mgmt 25,000,000.00
COUNTY-NEGO. C.D.'S 0.00
COUNTY-COM'L PAPER 25,000,000.00
COUNTY-BKR'S ACCEPT 0.00
COUNTY-U.S.GOVT 26,960,000.00
COUNTY-REPO 285,594,000.00
COUNTY-L.A.I.F.TJ#388 24,381,915.00
COUNTY-OTHER 0.00
***COUNTY INVEST*** 8177 386,935 915.00
***TOTAL ACCOUNTABILITY"* 4241021342013.87
09/29/00
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STATE OF CALIFORNIA *.'
COUNTY OF CONTRA COSTA t�
Count of Cash and Investments in the County Treasury
(Section 26920-2, Gov't Code)
Date of Count: July 3, 2000
Count of Cash and Investments
I. Funds Managed By the Treasurer(Note 1)
A. Cash on Hand:
1. Coin and Currency $ 32,940.38
2. Checks and Money Orders 52,050.07 $ 84,990.45
B. Cash on Deposit in Banks (Note 2) 92,052,522.70
C. Deposits in Local Agency Investment
Fund (Cost) 306,476.552.93
Sub-Total Money and Deposits 398,624,166.08
D. Investment Securities on Deposit (Cost and Par Value) 950,693,242.78
Sub-Total Funds Managed by the Treasurer 1,349,317,408.86
II. Funds Managed By the Contra Costa County EmRloyee's
Retirement Association (Note 1)
A. Investments (Fair Value): .
Bonds, Stocks, Real Estate
and Other(Note 3) 3,130,273,896.63
Sub-Total Funds Managed by the CCCERA 3.130.273,896.63
Total Cash and Investments per Records of the
County Auditor and Treasurer $ 4.479.591.305.49
AFFIDAVIT
State of California
County of Contra Costa
The undersigned states that on the 3rd day of July, 2000, he counted the money and securities on hand in
the County Treasury, and examined documents in evidence of treasury assets held by fiscal agents at that
date.
The foregoing is a full, true and correct statement of 1) the amounts which should have been in the
treasury as shown by the records of the County Auditor and the County Treasurer and 2) amounts which
were found to be in the treasury, at the date of the count, except as noted beginning on page 2.
Staff Auditor
Subscribed and sworn to before me this
10th day of October, 2000. 0��
Aud' or-Controller
(M 1073.1 Rev 7/90)
4'
Note 1
Cash and investments managed by the Contra Costa County Employee's Retirement Association
(CCCERA) are included in the Treasurer's accountability. In this case the Treasurer does not have
custody of the original transaction records and must rely on CCCERA to inform him when to adjust
his records. As a result, the Treasurer cannot reconcile his records to those of the custodians of
these assets to insure that his records are correct. We have therefore divided this statement into two
sections according to who manages the assets involved.
Note 2
Various agencies and County departments make direct deposits and other credits to the Treasurer's
bank accounts. One bank debits the Treasurer's account daily for redeemed checks. The official
records do not reflect these and certain other transactions until a deposit permit or Treasurer's
journal is processed by the Auditor-Controller. For purposes of the accompanying statement, such
transactions are considered in-transit items rather than differences between the Treasurer's
accountability and assets on deposit with banks.
Note 3
The accompanying statement does not reflect several transactions occurring prior to our count
because journals to record these transactions had not yet been submitted as of our count date. Had
these transactions been recorded as of the count, the affected statement amounts would have been
as follows:
Adjusted
Statement Item Chane Amount
II.A.1. Bonds, Stocks, Real Estate and Other (122,862,022.83) 3,007,411,873.80
Sub-Total Funds Managed by the CCCERA. (122,862,022.83) 3,007,411,873.80
Total Cash and. Investments (122,862,022.83) 4,356,729,282.66
(0151227)
2