Department of Justice Financial-Compliance Audit for the Two Fiscal Years Ended .. 1997

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In our review of the checks we noted five checks were written to the MLEA as the payee. The five checks totaled $3,225.
Since the checks were written to the academy, the money should have been deposited and recorded as an asset of the state rather than an asset of the foundation.
Academy personnel said they believed that since the checks were donations the money should pass through the foundation and were not aware of the requirement to record the academy donations on the Statewide Budgeting an
...d Accounting System (SBAS) as academy assets. The MLEA should record all academy donations as state assets.
Pages Findings and Recommendations Recommendation #2 We recommend the department establish procedures to properly record donations to the Montana Law Enforcement Academy on the state's accounting records.
Expenditure Abatements During the spring of 1996, a Montana Rail Link freight train derailed near Alberton, Montana. The derailment caused local residents to be evacuated and Interstate 90 to be closed.


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