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HomeMy WebLinkAboutMINUTES - 02052002 - C90 TO: BOARD OF SUPERVISORS " r Contra FROW Jahn Sweeten, County Administrator Costa County DATE: February 5, 2002 SUBJECT': TREASURER'S MONTHLY RECONCILIATIONREPORT Specific Request(s) or Recommendation(s) & Background&Justification Recommendation. Acknowledge the receipt of the Treasurer's Reconciliation Report as of December 31, 2001, as requested by the 1992 Audit Management Letter of December 30, 1992 from KPMG Peat Markwick. Continued on Attachment; YES Signature: -' Recommendation of County Administrator Recommendation of Board Committee _,(Approve Other Signature(s): =' - Action of Boa Approved as Recommended Other 71 Vote of Supervisors: I HEREBY CERTIFY THAT..THIS 'IS A TRUE AND CORRECT COPY OF AN ACTION TAKEN Unanimous (Absent`- "" AND ENTERED ON THE MINUTES OF THE Ayes': Noes: BOARD OF SUPERVISORS ON DATE SHOWN. Absent: Abstain: Contest: Tony Enea(335'-1094)' Attested: i%'" I , -- cc: Treasurer-Tax Collector John S ten, G9Ierk of the Board of Supervisors and County Administrator gy r DEPUTY CONTRA COSTA COUNTY TREASURER-TAX COLLECTOR 626 COURT STREET, ROOM 100-182 MARTINEZ, CA 94553-0163 D TE. nuary 8, 2002 TO: John Sweeten, County Administrator FROM: William J. Pollacek, Treasurer-Tax;Collector SUBJECT: TREASURER'S MONTHLY RECONCILIATICI REPORT AS OF!DECEMBER 31, 2001: 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 Treasur'er's Control Fund General Ledger Report (Exhibit 2). A reconciliation'page with explanations of the differences between the two reports is also included. JP:CVJ:beb Attachments cc: Jack Cooper, Internal Audit COWRA WSrA VED JAN Fl� , OF ��rt y iii CONTRA COSTA COUNTY Exhibit l 12/31/01 NEW BALANCE CASH-VAULT&DRAWERS 529,303.22 CHECKS,ETC 740,947.44 UNION'-REGENCY HILLS 0.00 WFB-ACCT 1312351 25,229,399.00 CASH IN BANKS 63,873,261.25 ***CASH ON HAND**'* 90,392,910.91 TRUST I-C.D.'S0.00 TRUST NEGO.C.D. 723,000.00 TRUST'-COM`L PAPER 11,536,000.00 TRUST" REPO 0.00 TRUST°r-BKR'S ACCEPT 0.00 TRUST U.S.GOVT 104,851,000.00 TRUST`-L.A.I.F.TJ#0763 2,366,417.60 TRUST-OTHER(TAX GUARR.&SSI CHILDREN)` 261,936.36 ***TRUST ACCOUNTS***8000 119,738,353.96 RET.ASSN.-C.D.'S 199,556.46 RET.ASSN.-NEGO.C.D.'S 0.00 RET.ASSN.-REAL ESTATE 137,876,609.30 RET.ASSN.-ALTERNATIVE'INV 57,771,385.24 RET.ASSN.-BONDS 11179,9099817.19 RET.ASSN.-REPO TJ#0766 13,734,000.00 RET.ASSN.-STKS 1,416,426,195,5$ ***RET.ASSN.INVEST***8901 '2,805,917,563.77 DIST-C.D.'S 1,540,000.00 DIST-NEGO.C.D.`S 11,946,000.04 DIST-GOM'L PAPER 51,264,000.00 DIST-ACALANES USI) 23,9004000.00 DIST-MT DIABLO USD-GIC 0.00 DIST-BRENTWOOD USD 0.00 DIST-CCC COE 0.00 DIST-JOHN SW ETT USD 0.00 DIST-ANTIOCH USD GIC 0.00 DIST-OAKLEY UESD 0.00 DIST-PITTSBURG USD 0.00 DIST-WEST CTY USI}-GIC 19,900,000.00 DIST-LAFAYETTE SCHOOL DIST-GIC 0.00 DIST-LIBERTY UHSD-GIC 0.00 DIST-MARTINEZ USD-GIC 0.00 DIST-WALNUT CREEK SO GIC 0.00 DIST-BKR'S ACCEPT. 0.00 DIST-REPO 0.00 DIST-U.S.GOVT 84,847,000.00 DIST-L.A.I.F.TJ#0764 384,392,841.81 DIST-MED TERM NOTE 14,360,000.00 DIST-OTHER&MUNI BOND-CAMP 16,007;584.80 ***DISTRICT TOTAL*** 1000-7999 608,157,426,61 COUNTY-C.D.'S 0.00 COUNTY-BOA Asset Mgmt 25,135,344.00 COUNTY-NEGO.C.D'S 65,225,000.00 COUNTY-COM'I..PAPER 58,106,000.00 COUNTY-BKR'S ACCEPT 0.00 COUNTY-U.S.GOVT 0.00 COUNTY-REI O 382,266,000.00 COUNTY-L.A.I.F.TJ 4 0765 51,554,230.28 COUNTY-L.A.I.F.Portion Pledged to'Fund 1015 35,0001000.00 ***COUNTY INVEST***8177 617,286,574.28 ***TOTAL ACCOUNTABILIT'Y*** 4,241,492,829.53 ,. 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CQl�C?C1O4�Q{'1 o . ` ':: -Q ..: :: - Reconciliation Report as of December 31,2001 EXHIBIT I '' EXHIBIT 2 TREASURER'S OFFICE AUDITOR'S REPORT' INTERNAL REPORT TREASURER'S CONTROL ACCOUNT CASH ON HAND FUND GENERAL LEDGER DIFFERENCE CashOn Hand f In Bank 0002 $90,392,910.91 $81,392,910.91 $9,000,000,0(} Retirement'Investments" 0005 $2,905,917,563.77 $2,805,917,563.77 $0.00 District Investments 0015 $608,157,426.61 $643,157,426.61 -$35,000,000.00 ts> County Investments 0025 $617,286,574.28 $582,286,574.28 $35,000,000.00 t21 Trust Investments 0031 $119,738,353.96 $119,738,353.96 $0.00 Bank Settlement 0035 $0.00 $26,307.77 426;307.77 (3) Totals $4,241,492,829.53 54,232,519,137.30 $8,973,692.23 Explanation of Differences: I. The difference of$9,000,000 in Account 0002 is the result of"key-punch" error when posting to the General Ledger of Treasurer's Journal number 0075600.This item has been corrected and is reflected in the General Ledger of January 2, 2002. (Journal'copy attached) 2. The difference of$35,000,000 in Account 0015 and 0025 is of the County Tax Revenue Anticipation Dote 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: 3. Account 0035 shows a beginning balance of$46,532.59 in the Treasurer's Control Fund General Ledger plus a debit of$6,211.84 less a credit of$26,436.66, which includes Treasurer Journal number(s) 075400 & 076100. The>.$26,307.77 represents the difference between the Auditor's office Redeemed Warrant System and the banks redeemed records. 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