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HomeMy WebLinkAboutMINUTES - 11042003 - C101 t ' t ,a{�••Mw rV To: BOARD OF SUPERVISORS ,`;• Contra ` t Costa John Sweeten, Count Administrator ; County DATE: November 4, 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 September 30, 2903 as requested b the 1992 Audit Management Letter of December 30, 1992 from KPMG Peat Marwick. q Y hm YES Si Continued on Attachment: nature: V 0.-e� g ✓Recommendation of County Administrator Recommendation of Board Committee Approve Other Signature(s): t Action of Bo d n: Nove,ber 4, 2003Approved as Recommended X Other Vote of Supervisors: I HEREBY CERTIFY THAT THIS IS A TRUE AND CORRECT COPY OF AN ACTION TAKEN X Unanimous(AbsentNbrid } AND ENTERED ON THE MINUTES OF THE Ayes: Noes: BOARD OF SUPERVISORS ON DATE SHOWN. Absent: Abstain: Contact: Tony Enea(335-1094) Attested: November 4, 2003 cc: Treasurer-Tax Collector John Sweeten, Clerk of the Board of Supervisors awd County Administrator B , DEPUTY CONTRA COSTA COUNTY TREASURER-TAX COLLECTOR 625 COURT STREET, ROOM 100-102 MARTINEZ, CA 94553-0063 DATE: October 7, 2003 TO: John Sweeten, County Administrator Vj FROM: William J. Pollacek, Treasurer-Tax Collector SUBJECT: TREASURER'S MONTHLY RECONCILIATI REPORT AS OF SEPTEMBER 30, 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 CONTRA fr�Sr� RECEIVED � OCT 1 4 � J'444 i G CONTRA COSTA COUNTY Exhibit I 09/30/03 NEW BALANCE CASH-VAULT&DRAWERS 305,638.78 CHECKS,ETC 7,4959412.56 UNION-REGENCY HILLS 0.00 WFB-ACCT 1312351 34,6081,615.00 CASH IN BANKS 35,5719397.58 ***CASH ON HAND*** 77,981,063.92 TRUST-C.D.'S 29939.24 TRUST-NEGO.C.D. 0.00 TRUST-COM'L PAPER 15,179,000.00 TRUST-REPO 0.00 TRUST-BKR'S,ACCEPT 7889000.00 TRUST-U.S.GOVT 10392859000.00 TRUST-L.A.I.F.TJ# 41329,319.72 TRUST-OTHER(TAX GUARR.&SSI CHILDREN) 3229613.17 ***TRUST ACCOUNTS***8000 123,9061872.13 RET.ASSN.-C.D.'S 11000,000.00 RET.ASSN.-NEGO.C.D.'S 0.00 RET.ASSN.-REAL ESTATE 267,4981545.60 RET.ASSN.-ALTERNATIVE INV 50,220,786.86 RET.ASSN.-BONDS 85399239370.55 RET.ASSN.-REPO TJ# 269421,000.00 RET.ASSN.-STKS 112299680,167.70 ***RET.ASSN.INVEST***8901 2,42897439870.71 DIST-C.D.'S 11540,000.00 DIST-NEGO.C.D.'S 0.00 DIST-COM'L PAPER 78,739,000.00 DIST-ACALANES USD 0.00 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 3698259000.00 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. 41514,000.00 DIST-REPO 0.00 DIST-U.S.GOVT 104,872,000.00 DIST-L.A.I.F.TJ#0355 509,128,245.25 DIST-MED TERM NOTE 119885,000.00 DIST-OTHER&MUNI BOND-CAMP 15,618,791.71 ***DISTRICT TOTAL 1000-7999 763,122,036.96 COUNTY-Cal TRUST 10,1109617.97 COUNTY-BOA Asset Mgmt 39,267,729.00 COUNTY-NEGO.C.D.'S 0.00 COUNTY-COM'L PAPER 21,490.1000.00 COUNTY-BKR'S ACCEPT 4191599130.00 COUNTY-U.S.GOVT 71000,1000.00 COUNTY-REPO 433,5799000.00 COUNTY-L.A.I.F.TJ#0356 31,3679647.91 COUNTY-L.A.I.F.Portion Pledged to Fund 1015 5594099471.90 ***COUNTY INVEST***8177 63993839596.78 ***TOTAL ACCOUNTABILITY"* 4903391379440.50 a ~'`� ,: _: :: :•:�::-:•:-:•. t r� r. ... 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M O 0 0ocacsO- o00 c ::::: ::::-:= 0 0c rar OOQ000OOr ►::::::: +c�0t�c ..Q O a oaf. 0 :::�= - o . Reconciliation Report as of September 30,2003 INTERNAL REPORT TREASURER'S CONTROL ACCOUNT CASH ON HAND FUND GENERAL LEDGER DIFFERENCE Cash On Hand/In Bank 0002 $77,981,063.92 $7799819063.92 $0.00 Retirement Investments 0005 $2942897439870.71 $2942897439870.71 $0.00 District Investments 0015 $763,122,036.96 $82090219508.86 -$5698999471.90 (1) County Investments 0025 $63993839596.78 $58294849124.88 $5698999471.90 (1) Trust Investments 0031 $12399069872.13 $12399069872.13 $0.00 Bank Settlement 0035 $0.00 $139727.24 -$139727.24 (2) Totals $4903391379440.50 $4903391519167.74 -$139727.24 Explanation of Differences: 1. 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 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$16,490.49 in the Treasurer's Control Fund General Ledger plus a debit of$50,170.97 less a credit of$52,934.22, which includes Treasurer Journal number(s) 034000, 034600 & 035300. The $13,727.24 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) .• N Zo c CC) w r- t�G in tn a d d C4In O Ems-- d Zcap a CID ti 00 d Q� J Z LxZ• r. ,o � � M y N H � � N tJ * a s p c a a p O , CO 00 Ne4 � w 1:21 Q, CD i0o tiow LOA ] N c o 00 ° CP ON z� M Q p ON0 vD 00 00 N � N H N �¢' � E=3 � v� w � n � o - � oH � AC < f- C) ZO o � �.~ ., � A N a 18 10 loo 1 1 u O E--i W v �" con i r- cn < 2 064 < Coln w o z d ;.�con 0 �4 W) kn z en w 0 0 u u ua O ocr) < a � O � D � TOO 0 � � Q Att *0 w � M M M � W D T C� Qt � a o O � w UA A � , o A� H ca rA Z � �, 04 14 04 �c w CD 00 E-0 F* .. �►., A x Hz M 'ItT W) 40 r- 00 0., 4 w � M o LL; M X 00 a o 0 kn v NVON L NVOO c `, oLL. ::R z o M d M o ¢ u z ka LL; p. �n H 0. M en � O m � to 4 O 00 >- z cLL: ce i ii v M Q M Q � 0 F- ~a E' �� F- c p F., C7 Q F- Lij C O I= �r FO- c, Q GU c v z oqc �z L7 Z ►-� a 3 N {n U 4 w w O Q �' ►-� M Z x Q W M In M O LLI C W, z z 0 0 0 0 0 0 3 LLI a Nt 30 M M M 0Lj � O O O z tn N N N z z 0 0 0 °� u O F�l =_ ,o c� LU U 0 - �n Ztai. �, E.,,., E.,., U) LLI LLJ _ �, J W W W g z m o �' m¢ z LLJ 2 LL. v Q ¢ v, � �, CoQ z o j x ¢ z � o o r- 00 o .. STATE OF CALIFORNIA COUNTY OF CONTRA COSTA Count of Cash and Investments in the County Treasury (Section 26920-2, Gov't Code) Date of Count: July 1,2003 Count of Cash and Investments I. Funds Manned By the Treasurer(Note_jj A. Cash on Hand: 1. Coin and Currency $ 21,623.94 2. Checks and Money Orders 35,733.82 $ 579357.76 B. Cash on Deposit in Banks(Note 2 and Note 3) 12530647,598.40 C. Deposits in Local Agency Investment Fund(Cost) 558,603,777.01 Sub-Total Money and Deposits 684,3089733.17 D. Investment Securities on Deposit(Cost and Par Value) (Note 3) 1,190,7974859.69 Sub-Total Funds Managed by the Treasurer 1,875,1064592.86 II. Funds Managed By the Contra Costa CountyEmploXee' Retirement Association(Note 1) A. Investments (Fair Value): Bonds, Stocks,Real Estate and Other(Note 3) 294812514,902.96 Sub-Total Funds Managed by the CCCERA 2,481,514,902.96 Total Cash and Investments per Records of the County Auditor and Treasurer S 4.356.621.495.82 AFFIDAVIT State of California County of Contra Costa The undersigned states that on the 1 st day of July, 2003,he counted the money and securities on hand in the County Treasury, and examined documents in evidence of treasury assets held by fiscal agents at that date. The foregoing is a full, true and correct statement of 1)the amounts which should have been in the treasury as shown by the records of the County Auditor and the County Treasurer and 2)amounts which were found to be in the treasury, at the date of the count, except as noted beginning on pa e 2. r JP _V/ Staff Au i or Subscribed and sworn to before me this 7th day of October, 2003. Auditor-Con er (M 1073.1 Rev 7/90) / �g Note 1 Cash and investments managed by the Contra Costa County Employee's Retirement Association (CCCERA)are included in the Treasurer's accountability. In this case the Treasurer does not have custody of the original transaction records and must rely on CCCERA to inform him when to adjust his records. As a result, the Treasurer cannot reconcile his records to those of the custodians of these assets to insure that his records are correct. We have therefore divided this statement into two sections according to who manages the assets involved. The CCCERA real estate and alternative investments have been reconciled to the investment custodians' statements through June 30,2003. The CCCERA bond and stock investments have been reconciled to the investment custodians" statements through May 31, 2003. However, the investment amount shown in this report includes any subsequent transactions reported to the Treasurer through June 30,2003. Note 2 Various agencies and County departments make direct deposits and other credits to the Treasurer's bank accounts. One bank debits the Treasurer's account daily for redeemed checks. The official records do not reflect these and certain other transactions until a deposit permit or Treasurer's journal is processed by the Auditor-Controller. For purposes of the accompanying statement, such transactions are considered in-transit items rather than differences between the Treasurer's accountability and assets on deposit with banks. Note 3 The accompanying statement does not reflect one transaction occurring prior to our count because the journal to record this transaction had not yet been submitted as of our count date. Had this transaction been recorded as of the count the affected statement amounts would have been as follows: Adjusted Statement Item Change( Amo, II.A.1. Bonds, Stocks,Real Estate and Other Sub-Total Funds Managed by the CCCERA. 25)544.38 2948195403,447.34 Total Cash and Investments 25,544.38 41,35626479040.20 (0151227) OCT I 0