HomeMy WebLinkAboutMINUTES - 12172002 - C.129 TO: BOARD OF SUPERVISORS
Contra
FROM: Jahn Sweeten, County AdministratorI tCosta
County
DATE: December 17, 2002
SUBJECT: TREASURER'S MONTHLY RECONCILIATION REPORTS
Specific Request(s) or Recommendation(s) & Background &Justification
Recommendation:
Acknowledge the receipt of the Treasurer's Reconciliation Reports as of October 31, 2002, as requested
by the 1992 Audit Management Letter of December 30, 1992 from KPMG Peat Marwick.
Continued on Attachment: YES Signature:
Recommendation of County Administrator Recommendation of Board Committee
Approve Other
r'
Signature(sC
Action of B rd n:DU2= 17,2002 Approved as Recommended X Other
Vote of Supervisors: I HEREBY CERTIFY THAT THIS 1S A TRUE
AND CORRECT COPY OF AN ACTION TAKEN
X Unanimous (Absents ) AND ENTERED ON THE MINUTES OF THE
Ayes: Noes: BOARD OF SUPERVISORS ON DATE SHOWN.
Absent: Abstain:
Contact: Tony Enea (335-1094) Attested-:nM 1,7- 2(X)2.
cc: Treasurer-Tax Collector John Sweeten, Clerk of
the Board of Supervisors
:and County Administrator
By: DEPUTY
CONTRA COSTA COUNTY
TREASURER-TAX COLLECTOR
625 COURT STREET, ROOM 100-102
MARTINEZ, CA 94553-0063
T November 5, 2002
TO: John Sweeten, County Administrator
FROM: William J. Pollacek, Treasurer-Tax Collector
SUBJECT: TREASURER'S MONTHLY RECONCILIATIO
REPORT AS OF OCTOBER 31, 2002.
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:beb
Attachments
cc: Jack Cooper, Internal Audit
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CONTRA COSTA COUNTY Exhibit 1
10/31/02
NEW BALANCE
CASH-VAULT&DRAWERS 354,367.07
CHECKS,ETC 3,627,523.34
UNION-REGENCY HILLS 0.00
WFB-ACCT 1312351 25,018,130.00
CASH IN BANKS 38,946,046.57
***CASH ON HAND*** 67,946,066.98
TRUST-C.D.'S 2,873.11
TRUST-NEGO.C.D. 3,545,000.00
TRUST-COM'L PAPER 11,607,000.00
TRUST-REPO 0.00
TRUST-BKR'S ACCEPT 0.00
TRUST-U.S.GOVT102,065,000.00
TRUST-L.A.I.F.TJ# 3,915,621.32
TRUST-OTHER(TAX GUARR.&SSI CHILDREN) 280,581.47
***TRUST ACCOUNTS***8000 121,416,075.90
RET.ASSN.-C.D.'S 550,555.13
RET.ASSN.-NEGO.C.D.'S 0.00
RET.ASSN.-REAL ESTATE 297,957,304.49
RET.ASSN.-ALTERNATIVE INV 51,724,234.72
RET.ASSN.-BONDS 918,277,412.47
RET.ASSN.-REPO TJ# 11,927,000.00
RET.ASSN.-STKS 1,063,774,433.35
***RET.ASSN.INVEST***8901 2,344,210,940.16
DIST-C1.D.'S 1,540,000.00
,
DIST-NEGO,C.D.'S 0.00
DIST-COM'L PAPER 58,730,000.00
DIST-ACALANES USD 8,900,000.00
DIST-MT DIABLO USD-GIC 0.00
DIST-BRENTWOOD USD 0.00
DIST-CCC COE 0.00
DIST-JOHN SWETT USD 0.00
DIST-ANTIOCH USD GIC 0.00
DIST-OAKLEY UESD 0.00
DIST-PITTSBURG USD 0.00
DIST-WEST CTY USD-GIC 53,332,331.00
DIST-LAFAYETTE SCHOOL DIST-GIC 0.00
DIST-LIBERTY UHSD-GIC 0.00
DIST-MARTINEZ USD-GIC 0.00
DIST-WALNUT CREEK SD-GIC 0.00
DIST-BKR'S ACCEPT. 0.00
DIST-REPO 0.00
DIST-U.S.GOVT 116,130,000.00
DIST-L.A.I.F.TJ#0516 402,238,993.05
DIST-MED TERM NOTE 11,885,000.00
DIST-OTHER&MUNI BOND-CAMP 17,425,248.95
***DISTRICT TOTAL*** 1000-7999 670,181,573.00
COUNTY-C.D.'S 0.00
COUNTY-BOA Asset Mgmt 49,845,704.00
COUNTY-NEGO.C.D.'S 0.00
COUNTY-COM'L PAPER 0.00
COUNTY-BKR'S ACCEPT 0.00
COUNTY-U.S.GOVT 0.00
COUNTY-REPO 303,073,000.00
COUNTY-L.A.I.F.TJ#0517 77,278,173.00
COUNTY-L.A.I.F.Portion Pledged to Fund 1015 0.00
***COUNTY INVEST***8177 430,196,877.00
***TOTAL ACCOUNTABILITY*** 3,633,951,533.04
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Reconciliation Report as of October 31,2002
EXHIBIT I 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 $57,946,06698 $67,946,066.98 $0.00
Retirement Investments
0005 $2,344,210,940.16 $2,344,210,940.16 $0.00
District Investments
0015 $670,181,573.00 $670,181,573.00 $0.00
County Investments
0025 $430,196,877.00 $430,196,877.00 $0.00
Trust Investments
0031 $121,416,075.90 $121,416,075.90 $0.00
Bank settlement
0035 $0.00 $47,424.29 -$47,424.29
Totals $3,633,951,533.04 $3,633,998,957.33 -$47,424.29
Explanation of Differences:
1. Account 0035 shows a beginning balance of$39,324.58 in the Treasurer's Control Fuad General
Ledger plus a debit of$18,085.44 less a credit of$9,985.73, which includes Treasurer Journal
number(s) 050900, 051300. The $47,424.29 represents the difference between the Auditor's office
Redeemed 'Warrant System and the banks redeemed records. (Journal copies and copy of the
Treasurer's Control Fund General Ledger attached)
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