HomeMy WebLinkAbout03.15.21 Treasurer Cash Reconciliation - February 2021
From:Crane, Joshua
To:Alpert, Bruce;Bennett, Robin;Clerk of the Board;Connelly, Bill;Cook, Holly;Cook, Robin;Kimmelshue, Tod;Lucero, Debra;Paulsen, Shaina;
Pickett, Andy;Ring, Brian;Ritter, Tami;Rodas, Amalia;Sweeney, Kathleen;Teeter, Doug
Cc:Jessee, Meegan
Subject:Treasurer Cash Reconciliation - February 2021
Date:Monday, March 15, 2021 9:36:53 AM
Attachments:image007.png
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Cash Reconciliation - February 2021.pdf
Certified Monthly Fund Balance Report - February 2021.pdf
Office of the Auditor-Controller Graciela Gutierrez, Auditor-Controller
25 County Center Drive Ste. 120 T: 530.552.3600
Oroville, California 95965 F: 530.538.7693
March15,2021
GoodMorning,
AttachedisthereconciliationofthecashandinvestmentaccountsbetweenAuditorandTreasurerBooksfortheCounty.
PerGovernmentCode26905,Not later than the last day of each month, the auditor shall reconcile the cash and
investment accounts as stated on the auditor’s books with the cash and investment accounts as stated on the treasurer’s
books as of the close of business of the preceding month to determine that the amounts in those accounts as stated on the
books of the treasurer are in agreement with the amounts in those accounts as stated on the books of the auditor. Per
GovernmentCode26920(a)(3), A report to the board of supervisors issued in accordance with the appropriate
professional standards, as determined by the county auditor.
HereiswhatIamsending:
MonthlyTreasuryCashReconciliationforFebruary2021
CertifiedSupportingCashReportforFebruary2021
TheAuditor'sOfficehascountedcashinCountyTreasuryandverifiedthebeginningandendingbalances,receipts,and
disbursementsmadebytheTreasurerperGovernmentCode26920(a)(2),Verifying that the records of the county
treasurer and auditor are reconciled pursuant to Section 26905.TheAuditor'sOfficedoesnothavetheexpertiseto
assessthesoundnessoftheCounty'sInvestmentPolicyorexpressanopiniononitortheTreasurer'sadherencetoit.
Thank You,
Josh Crane
Internal Auditor
Auditor-Controller Office of Butte County
http://www.buttecounty.net/auditor/
T: 530.552.3621 F:530.538.7693
Office of the Auditor-Controller
Graciela Gutierrez, Auditor-Controller
25 County Center Drive Ste. 120T: 530.552.3600
buttecounty.net/auditor
F: 530.538.7693
Oroville, California 95965
MONTHLY TREASURY CASH RECONCILIATION
Below is the reconciliation of the cash and investment accounts between Auditor and Treasurer Books for the County. Per Government Code
26905, Not later than the last day of each month, the auditor shall reconcile the cash and investment accounts as stated on the auditor’s
books with the cash and investment accounts as stated on the treasurer’s books as of the close of business of the preceding month to
determine that the amounts in those accounts as stated on the books of the treasurer are in agreement with the amounts in those accounts as
stated on the books of the auditor. Per Government Code 26920(a)(3), A report to the board of supervisors issued in accordance with the
appropriate professional standards, as determined by the county auditor. Attached is the report with detail for your reference.
Treasurer's Balance on the 31st day of January, 2021was
$ 1,007,327,550.28
$ 262,247,836.14
Add Deposits in County Treasury for the Month
$ 1,269,575,386.42
Sub-Total
$ 272,425,667.65
Deduct Warrants Paid for the Month
Amount that should be in the County Treasury on the
$ 997,149,718.77
28th day of February, 2021.
The amount and kind of money actually therein is:
Coin$ 720.06
Currency$ 4,509.00
Checkbook Deposit In-Transit (1-Day)$ 24,400.00
Checkbook Deposit In-Transit Adjustment (1-Day)
Checkbook Deposit In-Transit (2-Day)$ 24,050.00
Checkbook Outstanding Items (1-Day)$ 6,248,174.51
Checkbook Reconciliation$ 27,133,968.28
Corporate Notes$ 153,308,246.85
Federal Agency Notes$ 241,710,815.32
Muni-Bonds$ 166,686,286.67
Certificates of Deposit$ 8,246,078.45
Treasury Security$ 44,877,684.41
Accrued Premiums/Discounts - Investments$ 325,641.90
LAIF$ 272,923,194.46
School Bonds$ 75,625,891.08
CAMP$ 10,057.78
Total$ 997,149,718.77
The Auditor's Office has counted cash in County Treasury and verified the beginning and ending balances, receipts, and disbursements
made by the Treasurer per Government Code 26920(a)(2), Verifying that the records of the county treasurer and auditor are reconciled
pursuant to Section 26905. The Auditor's Office does not have the expertise to assess the soundness of the County's Investment Policy or
express an opinion on it or the Treasurer's adherence to it.
I declare under penalty of perjury that the foregoing is true and correct.
Executed at Oroville, California this 10th day of March 2021.
Graciela C. Gutierrez
Auditor-Controller
________________________________________________________________________
Graciela C. Gutierrez, Auditor-Controller