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HomeMy WebLinkAboutMINUTES - 11122002 - C62 elfbz TO: BOARD OF SUPERVISORS .,y Contra FROM: John Sweeten, County Administrator Costa County DATE: November 12, 2002 SUBJECT: TREASURER'S MONTHLY RECONCILIATION REPORT Speck Request(s) or Recommendation(s) & Background & Justification Recommendation- Acknowledge the receipt of the Treasurer's Reconciliation Report as of August 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 Signature(s): , Action of Boa, O .xau m� laproved as Recommended—__L_Other Vote of Supervisors: i HEREBY CERTIFY THAT THIS IS A TRUE AND CORRECT COPY OF AN ACTION TAKEN X Unanimous(Absent N N AND ENTERED ON THE MINUTES OF THE Ayes: Noes:_ BOARD OF SUPERVISORS ON DATE SHOWN, Absent: Abstain: Contact: Tony Enea(335-3094) Attested:XnUgMnER-12.�9pal cc: Treasurer-Tax Collector John Sweeten, Clerk of the Board of Supervisors and County Administrator t By: G DEPUTY CONTRA COSTA COUNTY TREASURER-TAX COLLECTOR 625 COURT STREET, ROOM 100-102 MARTINEZ, CA 94553-0063 A : S ptember 17, 2002 TO: John Sweeten, County Administrator FROM: William J. Pollacek, Treasurer-Tax Collector SUBJECT: TREASURER'S MONTHLY RECONCILIATIO REPORT AS OF AUGUST 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 �Y"_... Attachments -.__._------ CON1R� cc: Jack Cooper, Internal Audit � 1�Si 0 SEP 5 CONTRA COSTA COUNTY Exhibit 1 08/30/02 NEW BALANCE CASH-VAULT&DRAWERS 106,897.62 CHECKS,ETC 4,677,418.83 UNION-REGENCY HILLS 0.00 WFB-ACCT 1312351 25,208,489.00 CASH IN BANKS 39,525,917.89__ ***CASH ON HAND*** 69,518,723.34 TRUST-C.D.'S 2,873.11 TRUST NEGO.C.D. 3,545,000.00 TRUST-COM'L PAPER 8,345,000.00 TRUST-REPO 0.00 TRUST-BKR'S ACCEPT 0.00 TRUST-U.S.GOVT 108,492,000.00 TRUST-L.A.I.F.TJ# 3,529,525.94 TRUST-OTHER(TAX GUARR.&SSI CHILDREN) 283,279.64 ***TRUST ACCOUNTS***8000 124,197,678.69 RET.ASSN.-C.D.'S 1,000,555.13 RET.ASSN.-NEGO.C.D.'S 0.00 RET.ASSN.-REAL ESTATE 303,048,168.32 RET.ASSN.-ALTERNATIVE INV 49,130,277.72 RET.ASSN.-BONDS 861,222,862.07 RET.ASSN.-REPO TJ# 7,996,000.00 RET.ASSN.-STKS 1,053,262,563.81 ***RET.ASSN.INVEST***8901 22275,660,427.05 DIST-C.D.'S 1,540,000.00 DIST-NEGO.C.D.'S 0.00 DIST-COM'L PAPER 53,206,000.00 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-GIG 0.00 DIST-WALNUT CREEK SD-GIC 0.00 DIST-BKR'S ACCEPT. 0.00 DIST-REPO 0.00 DIST-U.S.GOVT 116,979,000.00 DIST-L.A.I.F.TJ#0278 440,711,677.26 DIST-MED TERM NOTE 11,050,000.00 DIST-OTHER&MUNI BOND-CAMP 17,374,839.52 ***DISTRICT TOTAL*** 1000-7999 703,093,847.78 COUNTY-C.D.'S 0.00 COUNTY-BOA Asset Mgmt 49,657,643.00 COUNTY-NEGO.C.D.'S 0.00 COUNTY-COM'L PAPER 30,000,000.00 COUNTY-BKR'S ACCEPT 0.00 COUNTY-U.S.GOVT 0.00 COUNTY-REPO 260,004,000.00 COUNTY-L.A.I.F.TJ# 279 30,138,665.39 COUNTY-L.A.I.F.Portion Pledged to Fund 1015 72,718,829.92_ ***COUNTY INVEST***8177 442,519,138.31 ***TOTAL ACCOUNTABILITY*** 3,614,9892815.17 •.:::<•: :<. : ::>: :::;us :::: :: ;;:r a<:;:::<:: ;'::: ...... ::.'. >::>::�::;;::r -:-:' - ::gin:: z :: ;;: :: ''•" :;:0 s•. v. ?--.. . ::`r>:::::i:::i ::..:::: :<•:dcl::::.... :U i::' :>:!Pf:::i::<> :.:.: ........ ....'............. .::::::::::.:.:. _ .... .. 2:5::U :i5:?:i:'<:::::-:: ::.':::::::::::. v .:::::::::::::. t"4 ::.:•¢ :::::moo :;:rri:S:::;i i -9 i:i bi,'3.•-I.. .� hit :ji;i;cs::i�i::[:i>:�i ,. .. 5�:::.... :'::iiii2�i5:�5i:i� :c?:: .::.. :�::�:i:?:i:t:i:�: i:i<:Q3:ciit3:�i!'i; - �'�..•:::::�:�ii:; : :::: �/ :: :::::: '::::::i:::::: tY %: [?'k:Vii'.? ........... :i:::Ki.:::'5::: :: a 4 4K :: :: .:; .. �w4 i.....- ...... i:c:i: i::5:?: W ...+~ '.: C"-.-w. :... — - '- _.. r '. .::_... ... ::..:: :. - M c). r, M »:: N ;:::::. ... .:. •:•::::::•a..;f. 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"..:s ;.•.'•moi.:i•:> : : C'/ Reconciliation Report as of August 31,2002 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 $69,518,723.34 $69,518,723.34 $0.00 Retirement Investments 0005 $2,275,660,427.05 $2,275,660,427.05 $0.00 District Investments 0015 $703,093,847.78 $775,812,677.70 -$72,718,829.92 (,) County Investments 0025 $442,519,138.31 $369,800,308.39 $72,718,829.92 (1) Trust Investments 0031 $124,197,678.69 $124,197,678.69 $0.00 Bank Settlement 0035 $0.00 $146,864.20 -$146,864.20 (2) Totals $3,614,989,815.17 $3,615,136,679.37 -$146,864.20 Explanation of Differences: 1. The difference of$72,718,829.92 in Account 0015 and 0025 is 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$105,025.85 in the Treasurer's Control Fund General Ledger plus a debit of$131,450.32 less a credit of$89,511.98, which includes Treasurer Journal number(s) 027400. The $145,854.20 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) .Ca °df G d c lk S" iy 00 c ft ON �, ., E•�t 5 C� a .. 4