Loading...
HomeMy WebLinkAboutMINUTES - 03122002 - C62 F SUPERVISORS �•�/'�► TO: BOARD O S SORS C011tC1': FROM: John Sweeten, County Administrator Costa County DATE: March 12, 2002 SUBJECT` TREASURER'S MONTHLY RECONCILIATIONREPORT Specific Request(s) or Recommendation(s) & Background &Justification Recommendation Acknowledge the receipt of the Treasurer's Reconciliation Report as of January 31, 2002, as requested by the 1992 Audit Management Letter of December 30, 1992 from KPMG Peat Markwick. Continued on Attachment: YES Signature: Q4,j cr Recommendation of County Administrator Recommendation of Board Committee ,.,. Approve Other Signature(s): f Action of Baa nMarch 12. -2042 Approved as Recommended X Other Vote of Supervisors: I HEREBY CERTIFY THAT THIS IS A TRUE AND CORRECT COPY OF AN ACTION TAKEN X Unanimous (Absent &m ) AND ENTERED ON THE MINUTES OF THE Ayes: Noes: BOARD OF SUPERVISORS ON DATE SHOWN. Absent: Abstain: Contact: Tony Enea(335-1094) Attested: March 12, 2QQ2. cc: Treasurer-Tax Collector John Sweeten, Clerk of the Board of Supervisors and County Administrator By: i t DEPUTY CONTRA COSTA COUNTY TREASURER TAXCOLLECTOR 626 COURT STREET, ROOM 100-'102 MARTINEZ, CA '945630063 A : February 5, 2002 TO: John Sweeten, County Administrator FROM:' William J. Pollacek, Treasurer-Tax Collector SUBJECT: TREASURER'S MONTHLY RECONCILIATIO' REPORT AS OF JANUARY 31, 2002. Submitted herein is the Treasurer's Reconciliation Report as requested<by the 1092 Audit Management Letter of December 30, 1992, from KPMG Peet 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, JP:CVJ:beb Attachments cc: Jack Cooper, Internal Audit I CONTRA RECEIVED F j Reconciliation Report as of January 31 2002`` EXHIBIT 1 EXHIBIT Z TREASURER'S OFFICE AUDITOR'S REPORT INTERNAL REPORT TREASURER'S CONTROL ACCOUNT CASH ON HAND FUND GENERAL LEDGER DIFFERENCE CashOn Hand/In Bank 0002 584,1171,409.05 $84,171,409.05 $0.00` Retirement Investments 0005 $2,777,802,608.99 $2,777;802,608.99 $0.00 District Investments 0015 $643,575,089.35 $675,082,986.40 -$31,507,897.05 County Investments 0025 $538,607,700.25 $503,607,700.25 $35,000,000.00 Trust Investments 0031 $123,761,068.97 $123,761,068.97 $0.00 Rank Settlement 0035 $0.00 $27,986.68 -$27,986.68; (3) Totals $4,167,917,876.61 $4,164,453,760.34 $3,464,116.27 Explanation of Differences: 1. The difference of$35,000,000.00 in Account 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. The difference of$31,507,897.05 in Account 0015 consists of$3,492,102.95 from Treasurer's Journal number'087300 not posting and $35,000,000.00 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. (Treasurer's Journal 087300 posted on 2/1/02) 3. Account 0035 shows a beginning balance of$39,189.79 in the Treasurer's Control Fund General Ledger plus a debit of$8,683.08 less a credit of$19,886.19, which includes Treasurer Journal number(s)088600& 089300. The $27,986.68 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) CONTRA COSTA COUNTY Exhibit 1 01131/02 NEW BALANCE CASH VAULT&DRAWERS 2181,351.74 CHECKS,ETC 1,600,419.69 TNIONI-REGENCY BILLS 0.00 W FB-ACCT 1312351 25,229,399.00 CASH IN BANKS 57,123,238.62 ***CASH ON HAND*** 84,171,409.05 TRUST-C.D.'S 0.00 TRUST-NEGO.C.D. 0.00 TRUST-COM`L PAPER 17,151,000.00 TRUST'-REPO 0.00 TRUST-BKWS ACCEPT 0.00 TRUST'-U.S.GOVT 103,714,000.00 TRUST L.A.I.F.TJ#0895 2,534,132.61 TRUST OTHER(TAX GUARR.&SSI CHILDREN) 261,936.36 ***TRUST ACCOUNTS***8000 123,761,068.97 RET.ASSN.-C.D.'S 1,0001000.00 RET.ASSN.-NEGO.C.D.'S 0.00 RET.ASSN.-REAL ESTATE 140,849,682.62 RET.ASSN.-ALTERNATIVE INV 58,513,885.24 RET.ASSN.-BONDS 1,153,259,462.48 RET.ASSN.-REPO TJ# 8,415,000.00 RET.ASSN.-STNS 1,415,734478.65 ***RET.ASSN.INVEST***8901 2,777,802,608.99 DIST-C.D.'S 1,540,000.00 DIST-NEGO.C.D.'S 775,000.00 HIST-COM'L PAPER' 61,114,000.00 DIST-ACALANES USD 23,900,000.00 DIST-MT DIABLO USD-GIC 0.00 DIST-BRENTWOOD USD 0.00 DIST-CCC CUE 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 13,507,331.00 DIST-LAFAYETTE SCHOOL DIST GIC 0.00 DIST-LIBERTY UHSD-GIC 0.00 DIST-MARTINEZ USD-GIC 0.0 DIST-WALNUT CREEK SD-`GIC 0.00 DIST-BKR'S ACCEPT. 0.00 DIST-REPO 0.041 DIST-U.S.GOVT 87,089,000.00 DIST-L.A.I.F.TJ#0896 425,218,406.92 DIST-MED TERM NINE 14,360,000.00 DIST-OTHER&MUNI BOND-CAMP 16,071,351.43 ***DISTRICT TOTAL***1000-7999 643,575,089.35 COUNTY-C.D.'S i 0.00 COUNTY-BOA Asset Mgmt 25,135,344.00 COUNTY-NEGO.C.D.'S 95,225,0ftGO COUNTY-COM'L PAPER 45,000,000.00 COUNTY-BKR*S ACCEPT 0.0 COUNTY-U.S.GOVT 0.00 COUNTY-REPO 276,585,000.00 COUNTY-L.A.I.F.T1#0897 61,662,356.25 COUNTY-L.A.I.F.Portion Pledged to Fund 1015 35,000,000.00 ***COUNTY INVEST***8177 538,607,700.25 ***TOTAL ACCOUNTABILITY"** 4,167,917,876 61 z �+ � 0 U : iD ,. eC W �E c �.._ " p i W �a. ,,. : . °'#'� �.. :p f, N •. ., y �° O �7 ��i4 +K i % i .`- 4 W .. X+ `�y� *� .-, +`� V ' 8� a� it y �. y. ;Ci CF Ci 3� M f�31 7 •1` �4C31 li/1k3O •Ya .,: •i� •i. ? :: i i i# .*_ y�y;� tri. < .3 r tM fQCC3 Cot:F r r C3CUeh :Cot �O�l; r$► 2* CSGCt NO�M+� O CVtlliih� i i 1.i h h i.-:4. Q i - h i i tl ,..F h 14 wR N '- :.. 7'- . -...:.:is _ . �. - . { `� • :.xx _i-.+tC Off, �MY'�� +��fy*y #�- [,., , £ .p� I+•. Jr='. Gt r ".tiii at. rX y� .- - .y* ...may .•i, CU t� 'ctc3c�s� octag co nttutt CSJ 6 GCVO C7C7 C3 a+a �t+ asatacttc ac+ cn : tr 0010600 C70t5t7 C3Ci b - o No :O O oDab�ti . 't, : }- r ` A+ 1- fW# F + t- KS aC dx- Ctr- r ja 3G der t- ddl �3i '.1 d l--Xa3cd3* Z zzz cn z +}Fi � ts� ias ZFtrJIY Stt F FWWW _'a t-W �CZt� �.t+.tx3a.si. We r '� uss Z � 01-F F tits-FF F�tr]2 iL> ujlF_ - a Fts.ts.tc�.3r.�c + - r tW � E->CAZ ,: Gd >vifJ?CtltA+t tfl +++� C�tJ?+$ W}3+0++.ai Zu.u.isk{.#s. tt: � #t3Kf3ZWtBtt3sf = WistWtsl f 2 d C3 .t t-W t+1! #.. _ W �.+ W-->-t .,+• •,:► - +�asr,�t S/1»i3t} W :Edd7it #+ i19 ti! Z• ." tl C7� .'"i;f-Cs. ZZZZ'. 3 X ,= WZ.`X.' ".J't .d W t tW •r� Q } i7C)--f- "++x }- Vit# t SVS >-- ip t- _t�'t�'d.`i .f1� Cd S sst3- :-�3 W~ ZfiJ{ Z -. t--r�t tL' �°*t -y-tJ3 •Fr3r+ t+JtuWlsttaJ I1 +* ->> F aC+c F Zr _ -acs- cn - r >rce r-t— xC.•# W3re,re r" t7- *+< �C9t-xx4�t3°� W...�.. +x3+}}?+ Y.'L"+" 2f:Cd C 3ai Z F-9G dfl3dZt3 tc1--Fl-h Sf pY f d dCty� F - �k#�dC�IY-OWtk' itJE�lW1a1 -�r* ZL3C? 1 YW6s1Lt} S � 4G7 }-dt3cCldF # a=tlGCrflC3 r �C)Cyt-� �ZCL't1GlG44t t Ch t) fi' # }. t iJ N 3t € dNC\ttLlNLti£ 4tY f43 SU17 Stet >Curur%w. e,w-r Inav, " �C d �SdCl }GGI Cat7C1C} tteHci+t r- CVF�IC # 3M cRlff)f wbin" : Z *- p lC�d�0 I - - -I t 0100p� Ci��d OCSC» �t�C vw(D 'G ooft�t C aCL` O FJQq�'.7'�yti4 000CDSJ4 eS'y1Q Co#O©L34 ? 1 C CC3 ? -- 6 'CCC3 #t� O 11 I r • -, ; �.':�:��:,'-.-�:."--,i:�:�::,.i:�: -- - *"::, . . - -*, ':'-- :i--,-�,---i*�,��-.-"i:'.-*i:�:i-�:� --- - I x�-�-.,!"-,.:'-:i;.'-*.-'�:'.� ..:----�:.,-"-.--:-.-�*':�:i ., - �:.".---�",:.-��::::I.,�::�'j:-: .. . . �-,*:-�"::--�:�:'��i:-�:�:::::-.,:�., .I.- --- - -_.- , . ":i- .!� -�?- --.ii�,-... -,. I"a.lw.-,.�--': . . . :,-,-.�-�.,�i�'�ii -i-.'.- , - I ��,,,,���.-�-�,��Q.-,.-'.�,�,."��.-�i(a i,::.---�,-�,��:�-.�:�:-.�-*.,-�:�---..:.'- & -,..l.-.%..%l-- �-.-,-:�.**--..,:::j:j,': - �---,�--.�,� ,*x---.*--'.,-,- -- - - . .. _",­... a -I�I-:..- " .-1,.-...-.��l.,-.-, ,%.I....�.I...�, � x— -'� -,,,': 'a"".,-�,�"..'.,�i--.*-* ,.:., -.:�- '*� �, "-I-.�I---.1, " , " , � . � . . . . , -,�.���-��ii;�,i,�.--.�,-*�,---l-;`---,��-,�,---...��-�,�,,�-.---�-�-,.�� �,o .�..i:-...,i*�:.�i:::::"x�i--:'�i, 0),� m-:j:,-:-���-�-�:--.:-�."-:�:�;�,.�'�:*,,,*��,,� a *. �' :��,,..::���:i:"i,"�*"i.-�:.'��'��'-...:�*--I,:-�1:,: -11 ;_ � . v : � r �' nw_. : ,,." 1-1 :tA ; # 4 . � t . : cec -: tL3 `} ' -n } ' 1 -� V Ll'1 �-w ON ±� 1 V 40 zo } � . . 3 r + , e- [�« . t *r f .+i yyy abi ,J63 0 N * N w : f-., ,4 : F f 4 SiS 7iT i�+pk :. +. M w +h t. ::: .T r ` 4 .yw. ' { .9,. ..V " J !- N - tt2 r r Yt ` a5 �Gt �, ,; w r : .�.. #!--; r:; CVOMmg. k'i+Nt�fN�JG Giw3t C✓C C3Ci ,� G r" l00" b IMS 4k} 3t�4. 0C'nCl1 iJCkG� CSC3C 'lgL'L "7`iL - , tG3 SUMi, G2N tii;"`M r'�dt 4 l tir 'de 1. ` C - : :. Z"m1}- Sw Odd ,�-m -' � 0 5 0- � ¢ � �= � � ate ' �f"�-��,.-.'�i�"�:-Ij: =.- . O L Z�- jj�44?.*% '�44--U. -- .- 'L wu. k,-�,*�*.Ak,�§4�C*J- L -, , I ,�:",::*�:.�*,- ,,,, -:--,::::::::. .-- �=--E-A e LJ ..t 4e1 i&,,,, t3 s :s d ac ar s�+-.Mi itt-E� 3+� D h t3 tt1 CIGC°GCW "= Wl- I. Q � � ��€�1tiiocuttr« i - C -- Gti { =l. {�i4t€#+?i► to 9+ f i t EY.t�lly:J.-- �r it+- mLb QiF ['11", " � C3CC3t�lC�C3d'C4CC7CfJ d e+> trf 3+5a R +S CHCS Cf ' 47ES - � ��009OAZ G C5 I bCSGCG iA o S 1i O err '� es c v b 4 �'T M o Do u8 IQr N {YF^ f-4 00 th 9 r �7 w N H U o � 04 CIO w OW w E2 �, 10 m r ` a a ON toil Ano o w as CeA COD N