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Home My WebLink AboutMINUTES - 10212003 - C55 TO: BOARD OF SUPERVISORS Contra FROM: Jahn Sweeten, County Administrator Costa County DATE: October 21, 2003 SUBJECT: TREASURER'S MONTHLY RECONCILIATION REPORT Specific Request(s)or Recommendation(s) & Background & Justification Recommendation: Acknowledge the receipt of the Treasurer's Reconciliation Report as of August 31, 2003 as requested by the 1992 Audit Management Letter of December 30, 1992 from KPMG Peat Marwick. Continued on Attachment:,YES Signature: -'"Jo, C,- am"", _y FRecommendation of County Administrator Recommendation of Board Committee Approve Other Signatures): r J Action of Bo�rdn: e , Approved as Recommended Vote of Supervisors: I HEREBY CERTIFY THAT THIS IS A TRUE AND CORRECT COPY OF AN ACTION TAKEN Unanimous (Absents AND ENTERED ON THE MINUTES OF THE yes: Noes: BOARD OF SUPERVISORS ON DATE SHOWN. Absent: Abstain: Contact: Ton 335-1094Attested: Y Enea { ) %_ �.✓�.�'�'�'' cc: Treasurer-Tax Collector John Sweeten, Clerk of the Board of Supervisors and County Administrator DEITY L CONTRA COSTA COUNTY TREASURER-TAX COLLECTOR 525 COURT STREET, ROOM 100-102 MARTINEZ, CA 94553-0063 DAT : September 18, 2003 TO: John Sweeten, County Administrator FROM: William J. Pollacek, Treasurer-Tax Collector SUBJECT: TREASURER'S MONTHLY RECONCILIATI REPORT AS OF AUGUST 31, 2003 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 z 4 a �v '5 CONTRA COSTA COUNTY Exhibit 1 v� 08/28/03 08/29/03 OLD BALANCE CHANGE NEW BALANCE 564,144.95 CASH-VAULT&DRAWERS 541,863.24 392,118.46 CHECKS,ETC 8,786,161.48 0.00 UNION-REGENCY HILLS 0.00 34,515,274.00 WFB-ACCT 1312351 34,515,274.00 49,947,620.80 CASH IN BANKS ________43 847 246.04 85,419,158.21 0.00 ***CASH ON HAND*** 87,690,534.76 2,939.24 TRUST-C.D.'S 2,939.24 0.00 TRUST-NEGO.C.D. 0.00 14,053,000.00 TRUST-COM'L PAPER 14,053,000.00 0.00 TRUST-REPO 0.00 788,000.00 TRUST-BKWS ACCEPT 788,000.00 108,077,000.00 TRUST-U.S.GOVT 108,077,000.00 4,217,819.72 TRUST-L.A.I.F.TJ# 4,217,819.72 341,555.65 TRUST-OTHER(TAX GUARR.&SSI CHILDREN) 341,555.65 127,480,314.61 0.00 ***TRUST ACCOUNTS***8000 127,480,314.61 1,000,000.00 RET.ASSN.-C.D.'S 1,000,000.00 0.00 RET.ASSN.-NEGO.C.D.'S 0.00 254,958,465.43 RET.ASSN.-REAL ESTATE 254,958,465.43 50,220,786.86 RET.ASSN.-ALTERNATIVE INV 50,220,786.86 931,945,189.84 12,000,000.00 RET.ASSN.-BONDS 943,945,189.84 29,989,000.00 RET.ASSN.-REPO TJ# 29,989,000.00 1,236,463,395.31 RET.ASSN.-STKS 1,236,663,395.31 2,504,776,837.44 12,000,000.00 ***RET.ASSN.INVEST***8901 2,516,776,837.44 1,540,000.00 DIST-C.D.'S 1,540,000.00 0.00 DIST-NEGO.C.D.'S 0.00 72,988,000.00 DIST-COM'L PAPER 72,988,000.00 0.00 DIST-ACALANES USD 0.00 0.00 DIST-MT DIABLO USD-GIC 0.00 0.00 DIST-BRENTWOOD USD 0.00 0.00 DIST-CCC COE 0.00 0.00 DIST-JOHN SWETT USD 0.00 0.00 DIST-ANTIOCH USD GIC 0.00 0.00 DIST-OAKLEY UESD 0.00 0.00 DIST-PITTSBURG USD 0.00 36,825,000.00 DIST-WEST CTY USD-GIC 36,825,000.00 0.00 DIST-LAFAYETTE SCHOOL DIST-GIC 0.00 0.00 DIST-LIBERTY UHSD-GIC 0.00 0.00 DIST-MARTINEZ USD-GIC 0.00 0.00 DIST-WALNUT CREEK SD-GIC 0.00 3,024,000.00 DIST-BKR'S ACCEPT. 3,024,000.00 99,700,000.00 DIST-REPO 99,700,000.00 113,694,000.00 DIST-U.S.GOVT 113,694,000.00 493,697,203.30 DIST-L.A.I.F.TJ# 493,697,203.30 11,885,000.00 DIST-MED TERM NOTE 11,885,000.00 15,618,791.71 DIST-OTHER&MUNI BOND-CAMP _ 15,618,791.71 848,971,995.01 0.00 ***DISTRICT TOTAL***1000-7999 848,971,995.01 10,091,113.30 COUNTY-Cal TRUST 10,091,113.30 39,206,538.00 COUNTY-BOA Asset Mgmt 39,206,538.00 0.00 COUNTY-NEGO.C.D.'S 0.00 21,490,000.00 COUNTY-COM'L PAPER 21,490,000.00 15,000,000.00 COUNTY-BKR'S ACCEPT 15,000,000.00 22,000,000.00 COUNTY-U.S.GOVT 22,000,000.00 397,011,000.00 (8,000,000.00) COUNTY-REPO 389,011,000.00 31,518,147.91 COUNTY-L.A.I.F.TJ# 0241 31,518,147.91 55,409,471.90 COUNTY-L.A.I.F.Portion Pledged to Fund 1015 55,409471.90 591,726,271.11 (8,000,000.00) ***COUNTY INVEST***8177 583,726,271.11 4258,374,576.38 4,000,000.00 ***TOTAL ACCOUNTABILITY*** 41164,6452952.93 �� w .�-- J . z _- ji— a �.. 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'L"3 t3c�a r*t'r CdCtICV��i tet ,a mmcnc�t�'iy.l Oi 0. `� o opo � ocai oc opo 0. 99-8 o m o a a a Reconciliation Report as of August 31,2003 TREASURER'S OFFICE AUDITOR'S REPORT INTERNAL REPORT TREASURER'S CONTROL ACCOUNT CASH ON HAND FUND GENERAL LEDGER DIFFERENCE Cash On Mand/In Bank 0002 $87,590,534.76 $87,690,534.76 $0.00 Retirement Investments 0005 $2,516,776,837.44 $2,516,776,837.44 $0.00 District Investments 0015 $848,971,995.01 $905,871,466.91 -$56,899,471.90 a) County Investments 0025 $583,726,2.71.11 $525,826,799.21 $56,899,471.90 {,) Trust Investments 0031 $127,480,314.61 $127,480,314.51 $0.00 Bank Settlement 0035 $0.00 $17,660.78 -$17,660.78 (z) Totals $4,164,645,952.93 $4,164,563,613.71 -$17,660.78 Explanation of Differences: I. The difference of$56,899,471.90 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',fimd for the repayment is assigned the District fund number of 1.015 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$17,092.99 in the Treasurer's Control Fund General Ledger plus a debit of$9,635.61 less a credit of$9,067.82, which includes Treasurer Journal number(s)023400 & 023800. The $17,660.78 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) c '4tr to V) _ V kn t Y C4 a W U I a� V� F M 01, x u� o rr F` t` 7- Ott! w z � m LO m ° s a N ¢ G7 W) rt d n Y C n !C-1 14r 4< (e'er 'ey --- CV m `7 11 40 r- OC Q, cl.) w Oq t- cc c C4 Q 22 L: Z K 3 � t E W z en � �q 14 LU LLI v � ac oa oc m w � w q wc � � a e�- W ¢ c Cl 0 �j 1