Folks, I will be the first to tell you I am no mathematician but I can't understand how the attached documents can vary so dramatically. The Independent Accountant's Compilation Report and the Sheriff's ledger both cover January 18, 2011 - December 31, 2013. Both documents were prepared from the same accountant. The Independent Compilation Report and the Sheriff's Ledger were provided via Alabama Open Record Requests. The Alabama Examiners Report is Public Domain Information you can find on line.
Examples #1 and #2 are excerpts from the Independent Complication Report and the Sheriff's General Funds Ledger.
The interesting figures began appearing at Example #3. I am going to refer you to specific sections of the Independent Compilation Report and the Sheriff's General Funds Ledger for specific costs.
Pay close attention to the Independent Compilation Report Example #1. The first line item you will see is "Booking Fees". Now go to Example # 3 from the sheriff's ledger on "Booking Fees". You will note that the compilation report identifies Booking Fees totaling $41,974.15. The sheriff's ledger reflects Booking Fees totaling 13,323.49. That's more than a rounding error.
To save you some time, I prepared a breakdown of the remainder of the compilation report and the sheriff's ledger at Example #4.
Example #1 Tucker, Scott & Wates, LLC Independent Accountant's Compilation Report
Example #2 Morgan County Sheriff's Department General Account Ledger pages 1, 47, and 83.
Example #3 See Sheriff's Ledger of Booking Fees then go back to Example #1 on the Independent Compilation Report and see Line Item #1 Booking Fees.
Example #4 Is my breakdown of the remainder of the Independent Compilation Report and the Sheriff's ledger.
Example # 5 Is the Alabama Examiners Audit of the Sheriff's General Ledger