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Thursday, September 6, 2018

Fuzzy math and mischief

Folks, when we first reviewed the Jail Store Funds we received from Billable Barney Lovelace during the campaign for sheriff 2014, we saw some issues and called the auditor.  We did not get a satisfactory answer then and we still do not understand it today.  Here's what we found.  We cannot believe the Sheriff's Quickbooks ledger was used in the audit.  We find it impossible that the state auditor would have accepted a ledger with NO CHECK NUMBERS listed on the ledger.  Strange, very Strange.

EXHIBIT 1.  The state audit for the jail food account went from December 1, 2011 through May 31, 2014.  The Total Receipts reflect that the sheriff's office deposited $1,302,225.73 wrote checks for $1,305,349.68 which reflects a negative of (3,123.95).  We believe this is very important.  Stay with us.



EXHIBIT #2 is an Independent Auditors Compilation Report on the Jail Store Account.  Page 2 of the compilation report reflects that the store brought in $1,244,057.38.  After all the expenses were paid the store had $3,446.00 left in the account.  


EXHIBIT 3 is our spreadsheet that reflects the compilation report and the sheriff's ledger with the difference between the compilation report, sheriffs ledger, and the difference between the ledger and the sheriff's QuickBooks ledger.  The difference is $289,700.74.  That figure would not be acceptable for any qualified accountant. 



EXHIBIT 4 is the sheriff's ledger.  Notice anything missing?  No check numbers.  Really, Ana did you expect us to believe that an auditor would use a ledger that reflected no check numbers?  Why would you exclude the check numbers?  Strange very Strange.  We excluded pages 20-21 to get to the meat of the ledger.  



EXHIBIT 5 is page 22 of the ledger.  Notice that the sheriff's ledger reflects a minus of (3,161.87).  Going back up to the state auditors we notice that he reflected a deficit of (3,123,.95.)  a $37.92 dollar difference.  Not too bad but wait, there's more.  Franklin's ledger goes on to reflect a deficit from page 22 - through the top of page 24.  Why is the $431,101,94 reflected on the state auditors report?  Notice still no check numbers.  Skip down to the very last page of the ledger.  Page 39.




















EXHIBIT 6 is the last page of the Jail Store Ledger 19 January 2011 through December 31, 2013.  Notice at the bottom of the page the ledger reflects checks written amounted to $1,980,292.82 and deposits reflects $1,980,292.82.  How can that be?  Franklin's ledger reflects more money coming in that the state auditor's audit of $1,302,225.73 and the auditor conducted his audit from December 1, 2011 through May 31, 2014.  Also what about the deficit the sheriff's ledger reflects of -431,101.94?  It isn't reflected in the independent compilation report nor is it listed in the state auditors audit of the Jail Store Account.  

Are we missing something?  This ledger cannot be the ledger that the state auditor used.  Help.  Maybe somebody smarter than us can help us out here.



3 comments:

  1. No check numbers??? How many checks were deleted to hide something Ana?? And this was ok with state auditors??

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  2. I'm confused. On the "schedule of cash receipts and disbursements", the pistol permit fees line shows no receipts or disbursements. Did they not sell any permits for 3 years?

    ReplyDelete
  3. Definitely cooked books.

    ReplyDelete