Loading...
HomeMy WebLinkAboutMINUTES - 04182000 - C112 !1� TO: BOARD OF SUPERVISORS Contra FROM: Phil Batchelor Costa DATE: April 18,2000 County , SUBJECT: TREASURER'S MONTHLY RECONCILIATION REPORT Specific Request(s) or Recommendation(s) & Background &Justification Recomme dation: Acknowledge the receipt of the Treasurers Reconciliation Report as of February 29, 2000, as requested by the 1992 Audit Management Letter of December 30, 1992 from KPMG Peat Mar WICK Continued on Attachment:—YES Signature: ' Recommendation of County Administrator Recommendation of Board Committee ,,L Approve Other Signature(s)� A 4 Action of Boa : April 18.2000 Approved as Recommended X Other �r 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: Contact: Tony Enea (335-1094) Attested: April 18, 2000 cc: Treasurer-Tax Collector Phil Batchelor, Clerk of the Board of Supervisors and CqLlnty Administrator By: , DEPUTY CONTRA COSTA COUNTY TREASURER-TAX COLLECTOR 625 COURT STREET, ROOM 100-102 MARTINEZ, CA 94553-0063 DATE: March 13, 2000 TO: Phil Batchelor, County Administrator FROM: William J. Pollacek, Treasurer-Tax Collector ; i SUBJECT: TREASURER'S MONTHLY RECONCILIATIO REPORT AS OF February 29, 2000 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:ceb Attachments cc: Jack Cooper, Internal Audit CONTRA COSTA COUN <` RECEIVED F __ MAR 2 2 two F 4 VY `.0[JNTv S1 Tom` DAOffice Miscellaneous\TreasurerWonthly Recon Report\Recon Report Cover.doc Reconciliation Report as of 2/29/00 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 $72,094,373.86 $72,094,373.86 $0.00 Retirement Investments 0005 $2,703,222,612.73 $2,703,222,612.73 $0.00 District Investments 0015 $595,310,251.35 $639,310,251.35 444,000,000.00, County Investments 0025 $460,731,240.00 $416,731,240.00 $44,000,000.00, Trust Accounts 0031 $126,111,676.27 $126,111,676.27 $0.00 Bank Settlement 0035 $0.00 $26,915.16 -$26,915.16(2) Totals $3,957,470,154.21 $3,957,497,069.37 -$26,915.16 Explanation of Differences: 1. The differences of$44,000,000.00 in Account 0015 and 0025 are 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$35,574.90 in the Treasurers Control Fund General Ledger plus a debit of$23,821.85 and a credit of$32,481.59,which includes Treasurer Journal number(s)057300, 105800& 107200. The-$26,915.16 represents the difference between the Auditor's office Redeemed Warrant System and the banks redeemed records. (Journal copies and copy of the Treasurers Control Fund General Ledger attached) Exhibit 1 " CONTRA COSTA COUNTY f_ 02/29/00 NEW BALANCE CASH-VAULT&DRAWERS 134,045.91 CHECKS,ETC 1,679,632.28 UNION-REGENCY HILLS 138,661.86 WFB-ACCT 1312351 25,504,191.00 CASH IN BANKS 44,637,842.81 ***CASH ON HAND*** 72,094,373.86 TRUST-C.D.'S 0.00 TRUST-NEGO.C.D. 31,422,000.00 TRUST-COM'L PAPER 25,749,000.00 TRUST-REPO 0,00 TRUST-BKR'S ACCEPT 0,00 TRUST-U.S.GOVT 65,527,000,00 TRUST-L.A.I.F.TJ#1074 3,286,235.55 TRUST-OTHER(TAX GUARR.&SSI CHILDREN) 127,440.72 ***TRUST ACCOUNTS***8000 126,111,676.27 RET.ASSN.-REPO 7,011,000.00 RET.ASSN.- REAL ESTATE 187,448,245.44 RET.ASSN.-ALTERNATIVE INV 42,022,420.22 RET.ASSN.-BONDS 1,079,959,416.32 RET.ASSN.-GOVT TJ# 0,00 RET.ASSN.-STKS 1,386,781,530.75 ***RET.ASSN.INVEST***8901 2,703,222,612.73 DIST-C.D.'S 1,540,000.00 DIST-NEGO.C.D.'S 20,023,000.00 DIST-COM'L PAPER 18,353,000.00 DIST-ACALANES USD 13,758,873.71 DIST-MT DIABLO USD-GIC 16,963,131.00 DIST-BRENTWOOD USD 2,565,326.00 DIST-CCC COE 6,237,262.00 DIST-JOHN SWETT USD 2,213,222.00 DIST-ANTIOCH USD GIC 10,026,800.00 DIST-OAKLEY UESD 2,464,724.00 DIST-PITTSBURG USD 4,325,843.00 DIST-WEST CTY USD-GIC 30,013,200.00 DIST-LAFAYETTE SCHOOL DIST-GIC 0.00 DIST-BKR'S ACCEPT. 0,00 DIST-REPO 0.00 DIST-U.S.GOVT 158,846,000.00 DIST-L.A.I.F.TJ#1075 278,058,959.76 DIST-MED TERM NOTE 11,230,000.00 DIST-OTHER&MUNI BOND-CAMP 18,690,909,88 ***DISTRICT TOTAL***1000-7999 5951310,251.35 COUNTY-C.D.'S 0,04 COUNTY-BOA Asset Mgmt 25,000,000,00 COUNTY-NEGO.C.D.'S 113,625,000.00 COUNTY-COM'L PAPER 36,541,000.00 COUNTY-BKR'S ACCEPT 10,000,000.00 COUNTY-U.S.GOVT 11,795,000.00 COUNTY-REPO 239,989,000.00 COUNTY-L.A.I.F.TJ#1076 23,781,240.00 COUN'T`Y-OTHER 0.00 ***COUNTY INVEST***8177 460,731,240.00 ***TOTAL ACCOUNTABILITY*** 3,957,470,154.21 02/29/00 __� _ _ .::..::::.>:: .: ::..::: ::..:.:.:::.:: _Il __... _:::: ....:::.i�� .......... / ........ ::::::: ......... ...........-.. ..' ' .,/ :.. ....,.,..........�:::::,:::�: ::::".,.,.,.,.,".,.,.,-'-'- ;,::::::w::::::::::::o:: ...........................I. :.:.:.:-:I:,:.:.:,:.,., ' ' ` rii .................. ..­...........:.�� I....... : ­ ...­ ___It":.... ... _'.................. �. �. :::::.:Q:>`: .:>:x'42:i :<;::! :::tD 2: z ,.�..:::........... _,MF <.� :: ::.... #'� >t::o rtk2 :::� <Us>:... ?� + C> t .a 7 <_:+ x:.:::.:...... :>:::;;. >::::'� �- tSt '� ``iT': ': tJ _ r ::W :>� ':a , '`:? >: _ ai;ti:.:a - --. .td G �. CC >: 3A �" t'L C` l'`l n (" - r1 C5 « « .. i::i:it�g»:`:, �y�' ,v . r� �O �++, :..::* >:::i h V I.LL i::?i4i::ti. .. V . :.:a .:1!C:...}.: a ,y�.� !D « w « ::::i::1!T::..::.: ::•`M::.�: h.. rs c'v > ti :n 'n ;:;:.z a :.w ::::m >.:a n >::>::v2 `.. `... >:; :>:: ... :.. . .. . :::.::.:::...: :.. dd vow cv >�,.:::c� .:. 4 O ... ...0. 9......:: >:_; :.:: :; ::;: 2:i%:::.:>:4..... :: 3i:i:i:is is i G!3*..:.::;tic �ot11NfAlhS3S'l�NCh7 od::<::0. ,0:::::i o:.:.i: >ii:>::i ::::: : ;::::::::::.::. of . . , .>::::. : N+-t» .cfi 7�15�O�t1N o .::::*" rs::.:r�„m::z ':::•.`;:•::_::.;:•: '..R R h .!:A1::::::11':Yi':' R ............... ::::::p d Fs{d: ::EO S.',..:.:.:* O NC3::::fPCN. l"*'s::i :fir' ari.,:::m "Co .t+i ":.;L3 ::;< x+ ... . .. . .., r:<• .- .-:.. ::::::..16 d N . . LSA•. k y� h :':'.y'...:•�'..:•.� :':'Fa":::=: r :.::f! <::::::; SV` M ?:a+ :..t:: ::::?.:::: .:: :::6:::'.':::: ::.: . .....: �� Cl�f4t•Ci d5 O.i.:;:::. .:;: :: :: ...:i4'�;.:;t13 Go ::::::Iw:::::....;:.:�*4co%od::::::W:.:'...:fit d r NdV3 �8:>::..:•: :. Q'$?C�...C! n?.::::. .::: ::::: :N �tiUO:tilth::c;::: N (� .........:.. 'ii' ' .:�:::!:.:t::t::r �s;r�cv , . tTNCh M:. ._ ...:: . :::::aou��c :... .;. .:<.: .-. p�t�3 r::::•;:. I :i <:::f» N• U1 ::: t�# at� `0��2 �* tt- 7 til r:;: �o :>:;:; 4-_ .... ...b6.J.?Q Ch :::: i:i:;::>:::mCF-e+3N ::• ::>is il`�.'! ::�+:: }':::: w h ............... :;. ,w::.i'r5 ... .:............. is::Li:;:::iL1 M d.:::.S7N7...... 0 : � :............> ::::.:iT K9Ch�:i.:. :i:>:?:55: r....:::: ':: r.<:) i>* :.:.. :.>:: O ....tlVOaDN 3;:xyi2:::i:i:::i: a:R :::::::::::: h h ....... 1........:.: .:..........I. i3:: s is: `i:{. r '':;iii`:;:.;::%'i:i�"M N :> rte. :. :::::.• .:l.. :....: :::::::. ::.:::,•>. :::.:::ZL.:<'<' C11:::i.:::.... N :::1�!?:::?:::G;::: . .... _ ::::::::+A9: »:r : :> :...o-..'..: }+ ;raw b c +x •:: :-:.: :;'iiG z :.::.: ::::: N ?.$:d ':::.:** r :>Q. . .... . ::::: f1.,::::: 1p ::. Q ::� ::>:;:k:..... h ::::a;];>:� ::: 0 ::: .:..:.::..::::. m ;:::: CO :::::::: :..:..> :.. < ::.. .:::... '::::::::..:..:. ::. :.::::::.:::°.::: ::.::. ::::. :..:::.:.:. ;.:::: ::. :: .:::::::::::::: ::::. :. :..:: :....::;..::.: :.: :.. ..:.: :.:::.:::. :.::.::.:::.>::.:: ::: •:.::.::. . :...... :<:.::::::....:. :>:..::_...:. :.:::. :::..> .............. .:::...:......:. . ,::...,'... .::>:::::._::., d ` cit':::a L3. . "SCS 000c>` . .:'S :S» ?�: d p>:::.::>.:;.: <'Z'r3 o dOdOO. C4.. ..... C3C4CbC4CloOodd9GtiC3Ci3ddddoetietcti ao o, M iiiii,..�"".."�."",.."",�."*", . 3:::::;:;:; od :j"9+. Q .Ooodocs. ,od000 .R"'Si Q..c� «� .::>::::::: � �a trite. m ::ALL h NES[iii\..NA�NNNh-F�t[�#°."::::.>.>.: NNY9�i NNI'�I"°�11'tlt�1 Yi LD ice! .'.i"�� :. :. ;..W �p Y41�7 tLNo �6. S" tit*+ 2C<i:.1:� N t'W NNNti1 t'NN tSitY tS1i"SG"1::> <i: : NN _::•:.•: a::�::.:..:.:.::•: ::::::.:::. ttidCNNfiut'dNNit'ttt'tdGi��G30OodCS.C9E3C GsG3 :;:td3C' C di? CJ. L700CSG7t+a+t;;:::::::y; UO rt4++t+ titr�rrrrr+e�.wtKt .to rs .aodo .. ...:..:..:..... >:'. acx +m?oxarrmw�r� ::'.- ria mac►-►-w t # �-t-t-��r �� - '. L3C?d �j o <> �dG1':::::22::::;:%:: do :::: :::::.... ..... ............. CD t9:° ClGbt7d0 . . . . ::<:> gab _Sdd r.. .� .r -%o ::::.Q.::::: c�.Nr-. « .:r is .. .. �, mm �- m . ».. ry m� «� . mm �� r. m �-�.. .::�!::.::.:. ao ayno .:::::::::::::. o:::::< >::;::: az2C � a� ::<:::: xz:szz z ::.:�:.>: zz2x± ::::??; m zzzaa a :•::. LL �7aaa :: :}K a as dt " aa zzzzzz3t.;:;::::3 .:.:_:•::'::_:: it;,fs.Sa.Sa.t�ti4.F-F-f� .::•.:i�, F- 4.la.is,ta.lr!%S}±i.F'�W4.F-F-Wiai^: ,isiLfWWWWW...: ,,.'t,..., : �- zz z Z >z: . z .A+ z `zf � zs>� . +� :: O. 1- LL..:?; ?`:liiti:LLLL.LLWWti2ti2 ::: ; d LLLL;•`'•::�`:`';: `: g :5`::iC}... �- z LL t!*.,af....., L't{�t}.tf.t{.4.l�.WWiX7"' P-F-hF-h-: ti7' " ii} tr.�i:it`i:�i:LLLLLL$z ', :+ s::� O LLLL : LLiJ. ltxikk:tt:ila S7ErAiYl 4bWdithiltMM WI).k*w .'::::M:::m::w W _ ---WWti W. ..,::.:::= 0 - --WWW iii 'WWWW ............... >:i:':ii:ii C°t:i::: z Citi fi`:1# t1CSt]©JJ= : :i::: : v m05l ir'3•L�"2t oa_jJ»':` » » ''' ' �. :.>:: > . :w w :.: :....:::.: �-�' 1--z2L1':. ..z: zaazzz - . ':>: W �.. . .............::. :,.,.._.>. J oCi iLf�'ff`iS:�trt�'F-Y-1++.:fd ;: oCOCfL't�tiL` i OCeY�h-«i a��•:;:•:+Ns«� :::::•::;: :'::• r !` oc ���wwiiA.y..;>:: in acaj� Ww >: �.�. -kid}«£3;XH+ >::I: t- xaG iii :: ::: .:.: < ««�2 ` ' as ' : ::::. r �K6+Y CJ?iA Wio�ttt...L1! WWWWW ::.»+ W ZZZZ z Z .1.1::.. Z ' ZZ = :: u2'::: �},��ii t/S `,At `� fit.::''•. #�i�tYrY���. .. ' �..';:: :<.::i>::.:?:;>< SLS......... +N�st--.-d i�! c �{ z },. 9LY �.. .. easa a�a =x ::: ::: ' <.�:::i't Y W Crf WWW : d WW :C .::.:::::::.. LL1LL1k17Ljel;;; W Q Q W�s1 W W W W W 's++ tl'��m m >: US A6 �3t"sA4` � A�. �:: iC tC m m '::.•:''' ftCXiGf14�fx`. �f�„�?�,s„O+",d'OCCCEz.U�l::{��f::< m W ... �-- 5::: }i!4:::}'i� tt1 ttl6tl Iltffr�{fi�!� 1Rth �s'+rF!uttit!r:: ::: ddtCC�tlC3i30oC7C>C3G1C3< C90t00dtYt�StlClt O tri e"ff'"t"s.” mmmm rsa+5fYs1�7:;i::.: d0�1 {� t,it90d00. &7 OOC3Cd _: .2E � :: :::.;;��Sy �3 O 000,S ° wOdd :::r ##, dOCti'l .... . CT dOtQk.to0000 a ..000dot��� :::,W:::+:.r d O>p# QQpdOOOOQ�X ::] rn odQQQ: ddOOOQ ooCidd PQ �j •._::::::::::..:: "'.'.. :•..::::: lt:: 5i i55C O 0 .......... :•:::::.,.. :..'.:...>:.::.::. ;.>:::::.... ..: i?13'i r3i: W :;•� =3:N Ci C1 �i2.it11 t!) i3ti$r: :.>:{t::.;>';:::{::j:: :iii i:<�i:•�>:=}}7 [%5�:�:�ii.:}�:;:;: ' i}ii:S �ii'4ii?iii:^ii: � � :{{•}v}}i?i;v:i •;:}ii•:.::.i:•i:•i: G::::i:�57.'S}::� �.v:=:::::::::::, vi::�:v::::.v, •}i::•}yi}}}}:_:�: 'iii?�'•:=:'�:i::�i :�i::�ii:;�::�;i�: ii:<�ii:�iii::is} iiii:�:.i}iii::?•i :^Jii:{•i}i'r:=.}:. v:.:: •::;.�.=rr:::::: �i:�i:•:;�ii:iii: . ....... �iiiii}: '`v:�i}:�i:v?:�ii: .:::.:•:::, ppy�yy �i. .,-`. .•;;:: �:::.v:::::.�:::. v:::.�:::.•:::::. ........•::��.:_:. ::ii:�ii:_i i5::; ' ci;.}}:::{iii:•;; ...i;.;:.: �r �:�:: :.:i:•i:ii:=:::�i:: . .. W U �Si....ir:�i'� d 5 .m p333i�i�i�:�i�:'>;�: amu. ":W 5c [C d .......i..;..SSi y- H J d h Z i::�3fTct;�ii1 �i:•::<•iiii:<•i'�i: o:�i:•i:�:�:�i:�i:�i:�: �>:�i:<•i:�i:�iii••>: W ............... �i:�: :.. W .,...:......:is . ` d t� W }N I— ' C3 M CS't�ilFifSiii[is d C rn o-3 w-i oil CA kA LA 5.1 r� LA C i� wi tA LA m ry � t C" tl* t'' to, C" r d t7 O © ( z w 71 r O b C C4 rm 000 GC C+ C> ONCi t7 "' a # N w w p Co �. 04 C'ti CO OC C to ti Fes+ 93 woo N 00 �-' �-• �-• •a ao .s a w �. w ed � � a N o tJ'1 CA tz w d %a A. CA N UW't CU CD OR y `J a � C � 00 Ln � �` ►-� do N .96 00 d o N G> W 0o t� 00 +J �► HYD � o n 070 o w c3 cn do NO d > C) o> -� C m� N to o o� ° a ;�, 09