Lindsay Lohan -- I Bought the Cupcakes to Apologize to Morgue Staff

Lindsay Lohan says she is the mystery buyer who ordered 36 gourmet cupcakes and burgers to the L.A. County Morgue today ... insisting the gesture was simply to say, "I'm sorry."

Lohan's rep tells TMZ, "Lindsay asked her assistant to pick up lunches from the In-And-Out in Huntington Park around 10:30 a.m. Around 11:00 a.m., her assistant returned with the lunches and brought them into the administrative trailer and set the food on a table for the volunteers to eat on their break."

The rep added, "Reports that Lindsay had lunches brought in for the other volunteers are completely accurate despite any claims to the contrary."

"Additionally, Lindsay ordered cupcakes for the staff and volunteers. When they were delivered, morgue supervisors would not let them into the building."

"It is unfortunate that Lindsay's well-intentioned actions were not taken in the spirit in which she intended; to say she was sorry for yesterday's misunderstanding."

Assistant Chief Coroner Ed Winter told TMZ ... he turned away the cupcake delivery guy because the move is simply, "unacceptable" ... adding, "We're not here to accept food."