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 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.