Folk's I finally received a call back from the state auditor in regards to the Sheriff's General Ledger Account. I mentioned my confusion between the independent auditors compilation report and the sheriff's ledger. I asked how the compilation report and the sheriff's ledger could be off by some 500K on deposits, disbursements and receipts. I also covered some of the extreme differences between what the accountant reported for Service of Civil Papers and the sheriff's ledger. The auditor asked some very valid questions.
Auditor Q. Are you sure the compilation report and the ledger are covering the same dates.
My A. Yes
Auditor Q. Are you sure that the compilation report is for the Morgan County Sheriff's Office General Ledger.
My A. Yes
My Q. How could the sheriff's ledger and the independent compilation report using the same dates, same information, and the same ledgers show such a large difference in the amount of receipts and disbursements.
Auditors A. I can't answer that. I don't know how that could happen.
My Q. How could the accountants compilation report reflect 241,455.60 for serving civil papers when the sheriff's ledger reflects 89,488.69.
Auditors A. I do not understand that.
The bottom line is that there is no logical explanation from my standpoint as to how the two documents that covered the exact same account, for the exact same time frame, using the exact same data could vary so dramatically.
The auditor recommended that I contact the sheriff's office and the independent accountant; that I should also contact the state.
Again, I am no accountant. I just have an inquiring mind.