HomeMy WebLinkAboutMINUTES - 01282003 - C46 TOARD OF SUPERVISORS
Contra
FROM: John Sweeter, County Administrator �, Costa
. County
DATE: January 28, 2093
SUBJECT: TREASURER'S MONTHLY RECONCILIATION REPORT
Specific Request(s) or Recorrimend t on(s) & Background & Justification
Recommendation:
Acknowledge the receipt of the Treasurer's Reconciliation Report as of November 30, 2902, as
requested by the 1992 Audit Management Letter of December 30, 1992 from KPMG Peat Marwick,
%continued on Attachrner#t:—YES Signature: J
t
ec;rrrr er d t on of County Administrator
r Recommendet'on of Beard Committee
Approve Other
Action o Bpal- ori: Ry & D .pproved as Recornmended _Other
Vote of Supervisors: ; HEREBY CERTIFY THAT THIS IS A TRU
AND CORRECT COPY OF AN ACTION TAKEN
X Unanimous (Absent,,.) AND ENTERED ON THE MlNU TES OF THE
Ayes: Noes: BOARD OF SUPERVISORS ON DATE SHOWN.
Absent: Abstairro:
Contact: Tony Enea(335-1094) Attested:
cc: Treasurer-Tax CcI!ecto, jc neete Clerk raf
the Board of Supe.aisors
,j
and County Administrator
CONTRA COSTA COUNTY
TREASURER-TAX COLLECTOR
625 COURT STREET, ROOM 100-102
MARTINEZ, CA 94553-0063
A EA .pcembr , 2002
TO: John Sweeten, County Administrator
FROM: William J. Poll cek, Treasurer-Tax Collector
SUBJECT: TREASURER'S URER' ONTHLY RECONCILIATIO
REPORT A OF NOVEMBER 39, 2002.
Submitted herein is the `treasurer's Reconciliation Report as requested by the 1992 Audit
Man g rnent Letter of December 39, 1992, from KPMG Feat Marwick,
Attached are two exhibits: the Treasurer's internal cash and € ve trments report (Exhibit 1);
and, the Auditors "treasurer's Control bund General Ledger Report (Exhibit 2), A
reconciliation page with explanations of the differences between een the two reports is also
included.
Attachments
1-1c. Jack Cooper, Internal Audit
..........
t .
3
..........
r
v
CONTRA.COSTA COUNTY Exhibit I
11/27102
2
NEW BALANCE
CASA-VAULT&€DRAWERS 505,740.45
CHECKS,ETC 6,994,349.44
UNION-REGENCY HILLS €3.3313
WFB-ACCs'1312351 25,018,130.€0
CASA IN BANKS 30,166,840.03
***CASH ON HAND*** 62,685,059.88
TRUST-CM.'S 2,873.11
TRUST-NEGO.C.D� 3,545,000.00
TRUST-C€DM'L PAPER 11,€322,€cm.00
TRUST-REPO 1.00
TRUST-BIER'S ACCEPT 0.00
TRUST-I.J.S.GOVT 106,298,000.00
TRUST-L.A,I.F.TJ#0622 4,572,621.32
TRUST-OTHER(TAX GUARR.&SSI CHILDREN) - 28€3;581.47
***TRUST ACCOUNTS***8000 125,821,375.933
RET.ASSN.-C.D.'S 100,555.13
RET.ASSN.-NEGO.C.D.'S 0.130
RET.ASSN,-REAL,ES'T'ATE 294,784,555.41
REQ'.ASSN.-ALTERNATIVE INV 52,155,464.31
RET.ASSN.-BONDS 933,2314,508.54
RET.ASSN.-REPO TJ# 5,5 r5,13c003 00
RET.ASSN.-STKS 1,053,818,340.25
***RET.ASSN.INVEST***8901 2,339,639,433.64
DIST-C.D.'S 1,540,000.00
DIST-NEGO.C.D.'S 0.00
DIST-COM'L PAPER. 57,667,000.00
DIST-ACALANES USD £1.N
DIST-NIT€DIABLO USD-GIC 0.00
DIST-BRENTWOOD USD oko
DIST-CCC COE 0.00
DIST-JOHN SWETT UST? 0.00
DIST-AN'TIOCH€.ISTD GIC 0.00
DIST-OAKLEY LES D 0.€0
DIST-PITTSBURG USD 0.00
DIST-WEST CTS'USD-GIC 53,332,331.00
DIST-LAFAYETTE SCHOOL DIST-GIC 0.00
DIST-LIBERTY UPISID-GIG 0.00
DIST-MARTINEZ USD-GIG 0.00
DIST-WALNUT CREEK SD-GIC €1.00
DIST-BIER'S ACCEPT. 33 00
DIST-REPO 43.00
DIST-U.S.GOVT 117,499,000.00
DIST-L.A.I.F.TJ#13623 404,115,497.19
DIST-MED TERM NOTE 115885,41 .1}13
DIST-OTHER&MUNI BOND-CAMP 15,442,902.59
***DISTRICT TOTAL*** 1000-7999 661,4815730.78
COUNTY-C.D.'S 03 00
COUNTY-€OA Asset Mgmt 49,845,704.€10
COUNTY-NEGO.C.D.'S 0.00
COUNTY-COM'L PAPER 144,500,000.00
COUNTY-BKR'S ACCEPT 0.033
COUNTY-U.S.GOVT 0,00
COUNTY-REPG 222,425,000.00
COUNTY-L,A.LF.TJ 0 0624 76,535,63100
COUNTY-L.A.1.F.Portion Pledged to Fund 1015 0.00
***COUNTY INVEST***8177 493,306,337.001
***TOTAL ACCOUNTABILITY*** 3,682,933,637.20
'.I..: ..:::�:::I I ,� �I .I� �� ��,..,.I I I I .�.. I I �I �I,I:: :::: ,::: .1, I.I I.,I 1... �I�. I I :.�� � .
I I 1. I-- . - I .��I�I I I.,. . I _ ,: I
'11, � ��
I_ .
.� .. .1 - I
:.; ��%��. 4.1-�.� .: * I .��I�1-1.1,.,I- . ....I i
1.�����l�l!���-,cN,� a
. �
; � I ,I.,.....,..�"..I I 11 %.�I� I . :\ % 1�10��'. �loo�".,.
� 4. � � :T'��:�� . I..1"..� �I -111 .1 ��.::::::::
d. <
lm.
4 }
k ;:::.: Idd- . �. tt
,' 1.-
tt11. ;� V1. 4. ;
u# . . .{� �', �`\ :�\ }'`mom
c
- - :49 ' 1.
`� ``
::
Lio d� '
.� r�
M
Y xxhhq qq"q :�
:=
e
V .:
w 4• )
v\\S
p I.
..
"O `Y ;
° • • R. • e -
. n
i " y
-Ste . + ^"+ ., .:9 .:� g`
- -
34 .��..{t w�.e� �Stag.�i�,,{{��
@< '..:; 1'�t�s �+� 4K"i' '�� .: C��7 -: fm-�05�a`it,`R�!s:. 'C^
I
"h ^ `.54 .:: 6'91 p•'l..' : ?a la•" �: .
3 3 S
m _ 1. 1. X.
rid"° '� , , ;. ._ ::
a < ; c ,. O G7 CJ t� F tti ah ,
.. : r C3+ � 'r it', e�3 ani .'m v, , . g*.
w on C4 � - �- ..c. :°1.t N W Ltd :: ]
-' v �1 3 5 S.C4 -. §C '.� .P.a I#,
4 -n ...a 1
::: �5 I s
Cd C C �C� G�Cd C3 �J . t t1ftLS4fCldb�rv"SiS
: '? 'vlk":4'6v `'P'n{F, !7 <" 1 $`'•,{ vj
P_v q� cam::. ..: � :`�°f"a -$
i - ts, a-`�'?s� .*--�'0:�itCV#L2tc '�`'� "Sd r•fik ' ""�tLf�CtS'�}a" s'
' -' $°`S '�'36{:45i �.` S :4f'1�i i tEL'7 "` 7"rz�r�r�r-'p"�`""
... �9��
"' 1
G7 Gs�C� L9
' x. �
- �J 4G Q 7"4G\mttmAG?"'� ii
j :°,� :.�^-. r7a 'ra C^i �3 av;II'1C'S&5r+'ltF1" :��
`.G" .: #m: 7r-�. Ler! 't�ty* ... ,.d
. = mw_ 1__. ,E^^^." -a - L:3kA-`= ta1,7-1�z 7-Ww� . �--k� = a'==fix==
t 'fin'- 'r�tf53.a.3 •..ci-t/` #-ms3 $d-ia3L:.: 11,:3'-�€^^ -S1�tia; 3 -'�:,t, .r..�..u;f,�a.
::, � � .sir-;al-'° 'J ka:}_6S i�:�zC; 'raac#i ] -t_iJ :: r�L:.;,_ L4_u_w6. t_
,� : � 3- ):= ,xx=�-->` �W-< 4 >>4'c :I d. Sf7,CC tt"3�- •- 's ca.3b s6 i.eSi:ti,..�.
p evt 5.: '.% 'v� SF:' iiis�= ',1+ s '.:: t s 4 .t^"f�.s�.+.1 4 F-s9`f?.;3. -----}
-`..«97 �ra° r. ..mss-�, > '- C�>'> ia� i
d :-,m:cJ . 'it3 - � s.z--^'-Ci'S �- -iaii) �3m$aG .>o'°d-4a o.' 43 ...5 4 - .
-3 Saf%:u1 3- y 3 F��eL ¢ dQ�C
i.3 :-I: 44,.::�Z:..:L�, � Z: ,ltot__,*-=�- V'W�-�=F-_::::::X?_l'= QW=,:+:: :::�-? , , � ]
L4s MAw '�J7DG. .Jy r° .^..8tS1s'9 - "":DD 6`: <: ,ato-_=.==mm
°e :: ✓ =:CEL# kiS-6+ L„r.'�i$.-:j J'ubi F- .,ZOOtd` '3"'.:;. ai L::'u..'w:skw'`eds;!.
L'' 3m v t\e`k$�,,, tc t`�it�}:N..°�C <"i,<,L4AJ tr':1"11!`l Lntrurlfd" :�im'S :fNLn r�z�,.•, 4"+,,rlLi"u"1Lr44�kp.v4Si
' 0 C�' Z.ti""9'o•CyoOC�OL7d ,:'76bdfS,NCtiC�l er;i¢3a1'SiYf 3:+5re"sr°)swiN5339
' 37z o� 3�C7: : ?bt� C3CSR: C"� Cd tJ taJ �i:s ';> C74S� C»J'4JJ t7 t� 7�C�:t>e7kJ:� .. 1
11 : J C39L`rC !CJOG704.�J }G' Jt7 �1<3S {'J 'Qt�t�� c� Grt�^. QC,?4' C7�1C»,' 91.
v
--�_.
�� �
i �,:' c ,
{ ' '"; ' : N
N
Er. < ,.. N
Oh
I
C ds !:
_i t ...:
kites :. ..yo
r
L7L °�
f '
' .fit;:._'..;.{ : .> <
z2 X:3: :.
C3._ f9
::
C
.
tw 2 �' =!'.-osuwIlONO�I -t c.+rr-"''.fir .':� �
fb tSF
�, Sn * c aLfi3 N 3t#?
t3 " Qt dt Ct L
r
a
, : .
s $
: g3 `? iid16 td£L"'4 ."MS`S
i
a
3s; t�
r
:moi :®z °
c3;' "`makte:
- :,
. "
"` w
W::::u "": 'i .:::m
> . ': ' 4
-".?) ': ,rs six '>. :i� ......: _ a .
�'r1.
o is er;,-.:c, `: .. . ....- .;�:ev'i
': ':
..
.
: - F + .;i
c� sa Vttdt3t'vC�iC���� 3 ?
:;. tv; 1.�:? . . �D� `:a#wc.'#s+°4�;, 9z+'Y= ?•-Css 'r";'`kuxv.7.;: -. ': .. :':
".'a, im tr" Z�"Vtt:{3�YSd".3C+a 'd�v�rr L3tl', ".1d
:is1 tC3rC,` rra�-rrdyf° '+ '�s�$'e`> k:'a'3--
rrrr� aC7t �C� 1Cs
Ci "3:: "" Sr,";�m7 '9'9`°3
�, NIC, " t� . SC :CCi tieo N�
m s�sfi e a
CtX 3�
ati# x: F u1 �bh9EhS5:`:f
YS ii{✓ Lc Ea ia3.# :.:� s1 �m 9CS�
C� >l' :d7 ClL�r $ Gu > 1 s ®ct# 1L"r as
�{13 C3 7�`wWtLitL" i5S 3aw3 C3
> 7 tm L'„W 63 -:. Vii{—w3f...3� <;35C3
� � = 3GY�; -: .
3it
::. 7 It9 i 6tidadE6 ai3eL&a®<Wote"� :s
d
ME
0-0
CS ffi
$-- :!1 id'Sf"lit`5- t�7�G71,'3t' CS."'u CJ C�G^CYS_St:JCa
"C- C7 ^': mvn:'9: ��tG; CJ7t �G7�SG7®�: :f�'::
' -::':#J t� t.7L7: `^ :- t�C7iifi"X77. : CJC:7�7G7t�t�^G34' 5 .-:-:�'+
P. a t ' C9 -O O
f
t
__..__ _.
Reconciliation Report as of November 30, 2002
EXHIBIT 1 EXHIBIT 2
TREASURER'S OFFICE AUDITOR'S REPORT
INTERNAL REPORT TREASURER'S CONTROL
ACCOUNT CASA ON HAND FUND GENERAL LEDGER DIFFERENCE
Cash On Hand/In Bank
0002 $62,6585,059.88 $62,685,059.58 MOO
Retirement Investments
0005 $2,339,639,433.64 $2,339,639,433.64 50,00
District Investments
0015 $661,481,730.78 $661,481,730.78 $0.00
County Investments
0025 S493,306,337M $493,306,337.0€3 50.0€3
Tnat Investments
0031 $125,821,075.90 $125,821,075.90 $0.00
Bank Settlement
0035 $0.00 5147,135.29 -$147,135,29
Totals 53,682,933,637.20 $3,683,€)8€3,772.49 -X5147,135.29
Explanation of Differences:
Account 0035 shows a beginning ba arce of$781,494.82 in the, Treasarer's Control Fund General
Ledger plus a debit of$140,329A7 less a credit of$774,689,40, which includes Treasurer Journal
number(s) 061300, 061900. Tlhe $147,135.29 represents the difference between the Auditor's office
Redeemed*Tarrant System and the banks redeemed records. (Journal copies and. copy of the
Treasurer's Control Wand General Ledger attached),
!• •� �I � t � ! � ° J i4 � � i
Fw f• � w z �, t � a EC ra �{
!� � U � ��• � "' v,s s s t, E i' t � i � �z 3 F J 7f!!
7((( '�(yjv•• � "rS ."�' t.�••.:' !gyp N� P• 1 r �.w,F„ �� f
# jj{
igi
IZ
KL d1P
epi 3i P �`° C�? � a ,�•.t <. t 1
` 10
I N F f'f yO'f d ;o-• "'�"` fes-{ �
6
W a '
< £
f
ti
# i E
i a AS
7-s � est;
.� rl rel