Opinion ID: 1268438
Heading Depth: 1
Heading Rank: 2

Heading: Bank Reconciliations and Ledger Cards

Text: The other agency records offered by the State are not hearsay because they were not offered to prove the truth of the matters they assert; rather they were offered simply to show their condition and their contents. See State v. Hutchison, Utah, 655 P.2d 635, 636 (1982); Reynolds v. Alton & S.R.R., 115 Ill. App.3d 88, 98, 70 Ill.Dec. 929, 937, 450 N.E.2d 402, 410 (1983). The bank reconciliations were not presented as an accurate reflection of the state of the agency's bank balance as of the date of the statement. They were offered to show that they indicated a perfect reconciliation of bank and agency records when such a reconciliation was impossible if the receipts and bank records were accurate. Likewise, the ledger cards upon which the defendant recorded amounts paid by probationers were not entered to prove the amounts probationers had paid. They were used to indicate that amounts less than those appearing on corresponding receipts had actually been credited to the probationers' accounts. In short, the other records under the defendant's control were offered because the jury might reasonably infer that they had been manipulated by the defendant. They were not offered as proof of the matters asserted by them and therefore were not hearsay under Utah R.Evid. 801(c). The decision of the trial court is affirmed. HALL, C.J., and HOWE and ZIMMERMAN, JJ., concur. STEWART, J., concurs in the result.