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HomeMy WebLinkAboutMINUTES - 06032003 - C138 TO: ABOARD OF SUPERVISORS Contra FROM: John Sweeten, County Administrator Costa County DATE: June 3, 2003 rx` C,✓� t3 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 March 31, 2003 as requested by the 1902 Audit Management Letter of December 30, 1902 from KPMG Peat Marwick. Continued on Attachment:—YES Signature: r Recommendation of County Administrator Recommendation of Board Committee ---,,---Approve Cather Signature(s): fir. Action of Boaror JUNE 3,2003 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(AbsentNM ) AND ENTERED ON THE MINUTES OF THE Ayes: Noes: BOARD OF SUPERVISORS ON ©ATE SHOWN. Absent Abstain Contact: Torty Enea(335-1094) Attested.-JIM 3, 20103 cc: Treasurer-Tax Collector John Sweeten, Clerk of the Board of Supervisors and County Administrator By: .DEPUTY __ _._. .. �, CONTRA COSTA COUNTY TREASURER-TAX COLLECTOR 525 COURT .STREET, ROOM 100-102 MARTINEZ, CA 94553-0063 ATE: April 17, 2003 TO: John Sweeten, County Administrator FROM: William J. Poliacek, Treasurer-Tax Collector SUBJECT: TREASURER'S MONTHLY RECC}NCILIATION REPORT AS OF MARCH 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 PPs Reconciliation Report as of March 31, 2003 EXHIBIT 1 EXHIBIT 2 TREASURER'S OFFICE AUDITOR'S REPORT IN'T`ERNAL.REPORT TREASURER'S CONTROL ACCOUNT CASH ON HAND FUND GENERAL LEDGER DIFFERENCE Cash On Hand/In Bank 0002 $143,894,898.41 $143,894,898.41 $0.00 Retirement Investments 0005 $2,225,283,919.39 $2,225,283,919.39 $0.00 District Investments 0015 $799,758,298.91 $827,303,816.55 -$27,545,517.64 (7) County Investments 0025 $678,168,377.84 $650,622,860.20 $27,545,517.64 0) Trust Investments 0031 $131,134,837.00 $131,134,837.00 $0.00 Bank Settlement 0035 $0.00 $18,631.46 -$18,631.46 (2) Totals $3,978,240,331.55 $3,978,258,963.01 -$18,631.46 Explanation of Differences: 1. The difference of$27,545,517.64 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$22,010.55 in the Treasurer's Control Fund General Ledger plus a debit of$198,255.03 less a credit of$201,634.12, which includes Treasurer Journal number(s) 109400 & 110100. The $18,631.46 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 I 03131/03 NEW BALANCE CASH-VAULT&DRAWERS 290,817.44 CHECKS,ETC 8,526,525.93 UNION-REGENCY HILLS 0.00 WFB-ACCT 1312351 34,538,263.00 CASH IN BANKS 100,539,292.04 ***CASH ON HAND*** 143,894,898.41 TRUST-C.D.'S 2,873.11 TRUST-NEGO.C.D. 3,545,000.00 TRUST-COM'L PAPER 12,899,000.00 TRUST-REPO 0.00 TRUST-BKR'S ACCEPT 0.00 TRUST-U.S.GOVT 109,618,000.00 TRUST-L.A.I.F.TJ# 4,763,806.44 TRUST-OTHER{TAX GUARR.&SSI CHILDREN} 306,157.45 ***TRUST ACCOUNTS***8000 131,134,837.00 RET.ASSN.-C.D.S 1,000,000.00 RET.ASSN.-NEGO.C.D.'S 0.00 RET.ASSN.-REAL ESTATE 268,142,631.38 RET.ASSN.-AL'T'ERNATIVE INV 48,669,715.42 RET.ASSN.-BONDS 918,388,604.92 RET.ASSN.-REPO TJ# 6,807,000.00 RET.ASSN.-STKS 982,275,967.67 ***RET.ASSN.INVEST***8901 2,225,283,919.39 DIST-C.D.'S 1,540,000.00 DIST-NEGO.C.D.'S 0.00 DIST-COM'L PAPER 69,954,000.00 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 36,825,000.00 DIST-LAFAYETTE SCHOOL DIST-GIC 0.00 DISI'-LIBERTY UHSD-GIC 0.00 DIST-MARTINEZ USD-GIC 0.00 DIST-WALNUT CREEK SD-GIC 0.00 DIST-BKR'S ACCEPT. 0.00 DIST-REPO 0.00 DIST-U.S.GOVT 119,739,000.00 DIST-L.A.I.F.TJ#1103 544,710,195.94 DIST-MED TERM NOTE 11,885,000.00 DIST-OTHER&MUNI BOND-CAMP 15,105,102.97 ***DISTRICT TOTAL*** 1000-7999 799,758,298.91 COUNTY-Cal TRUST 10,000,000.00 COUNTY-BOA Asset Mgmt 39,367,776.00 COUNTY-NEGO.C.D.'S 20,000,000.00 COUNTY-COM'L PAPER 185,000,000.00 COUNTY-BKR'S ACCEPT 18,157,135.00 COUNTY-U.S.GOVT 10,988,000.00 COUNTY-REPO 313,193,000.00 COUNTY-L.A.I.F.TJ#1104 53,916,949.20 COUNTY-L.A.I.F.Portion Pledged to Fund 1015 27,545,517.64 ***COUNTY INVEST***8177 678,1682377.84 ***TOTAL ACCOUNTABILITY*** 3,978,240,331.55 r i TI+r- CB �W'� L� W CS}d •. 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