Department of Environmental Quality Financial-Compliance Audit for the Two Fiscal Years Ended .. 2000

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Due to Federal Government DEQ had a balance of S654.453 in the liability account "Due to Federal Government" in a federal reclamation cost recovery fund at June 30, 1998. This balance had not changed as of June 30, 2000.
The fund balance in this fund grew from SO at June 30. 1998, to $31 1,656 at June 30, 2000. DEQ should analyze the fund balance in this fund and after adjustments related to receivables are made, adjust the "Due to Federal Government" account balance as appropriate.
Unrecorded
...Fines and Penalties Section 2-4-603, MCA, requires state agencies to record the entire settlement proceeds on the state's accounting records in the fund in which the penalty, fine, or other payment would be recorded if the contested case had proceeded to final decision. Settlement proceeds include cash or other assets, whether received by the state or a third party. DEQ sometimes allows businesses or other organizations who have been fined to reduce the cash payment amount by performing a supplemental environmental project (SEP) such as paving a road to mitigate dust in the air.

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