Audio - Source timecode different from sequence timecode despite same frame rate

Currently trying to sync audio and there is a weird issue I've never seen before. In my source window, the timecode is displaying as 17:36:32:00, but when I drop it into the timeline to sync, it changes (from the same very first frame) to 17:37:35:09. I do not understand... The sequence and footage is set to 23.976, and when I make a sequence directly from the audio clip, it creates a 23.976 sequence, the timecode changes as well. Any ideas?

https://preview.redd.it/sz3hvqmylsye1.png?width=396&format=png&auto=webp&s=56c0e8c8d611226b55b133e2a7146a1a36b8e1d0

https://preview.redd.it/ovalfxmylsye1.png?width=220&format=png&auto=webp&s=17a00c92c562c1c03f3f15b046515d42bcbf534a