In大流行救援计划欺诈的历史，对凯西·克劳瑟（Casey Crowther）的指控脱颖而出。

9月2日，来自佛罗里达州李县的官员逮捕了警长逮捕了Target Roofing＆Sheet Metal的所有者Crowther，这是位于佛罗里达州迈尔斯堡的3200万美元的年度承包商。从国会制造的联邦薪水保护计划（PPP）中购买了一艘$ 689,000的游船，并从联邦薪水保护计划（PPP）那里购买了资金，因此受病毒影响的小型企业可以使员工保持薪水。

As the largest-revenue construction business charged with fraud, and federal prosecutors claiming Crowther faces up to 30 years in prison, the accusations confirm dark expectations about the program’s vulnerability to abuse that simple methods can prevent.

Crowther被捕的消息，包括电视台的reposting of social media video of Crowther在40英尺长的双体船上，引起了管理顾问和会计师的注意。

Maxim Consulting Group董事总经理迈克尔·麦克林（Michael McLin）说：“有人应该拒绝。”

其他人则认为，在这样的计划中，欺诈和虐待是不可避免的，如果指控是真实的，那么傲慢和无视规则就是理解所谓的犯罪所需的所有解释。

Jack Callahan, a partner in accountant CohnReznick’s construction practice, says any large government program put together so rapidly with little guidance was bound to be “fraught with corruption.”

At his arraignment, Crowther posted a $100,000 bond. Through a spokesman, he declined to comment or say how he would plea in federal court in Fort Myers.

35岁的克劳瑟（Crowther）在佛罗里达州西南部的屋面行业中根深蒂固。他的父亲戴维·克劳瑟（David Crowther）自2010年以来一直在经营独立的屋顶承包商CFS屋顶服务。他的祖父李·J·克劳瑟（Lee J.

Casey Crowther和David Crowther拥有的公司通过同一家佛罗里达州的小型贷款人Sanibel Captiva社区银行获得了PPP贷款。Crowther Roofing and钣金不是贷款收件人。

David Crowther has not been charged with any crimes related to either PPP loan.

社区银行的贷款

冠状病毒大流行后，救援计划成立了，旨在通过美国小型企业管理局从国会支付资金。4月7日SBA批准了贷款通过森尼贝尔科帕奇银行Target Roofing & Sheet Metal. The SBA data listed Target's staff numbering 135. The actual amount borrowed and potentially forgivable was $2.01 million and it was deposited into a checking account named “Target Roofing & Sheet Metal Inc.—PPP Loan.”

As a PPP borrower, Crowther was obliged to spend most of the money on salaries, rent, utilities or other expenses related to keeping employees on the job. Loans would be forgiven if 60% is used on payroll over 24 weeks.

他还签署了几家银行使用的申请，“当前的经济不确定性使这笔贷款成为支持申请人正在进行的运营所必需的申请”，这些贷款不存在其他流动性来源，并且资金将用于指定目的。

Straying from the guidelines, the application warned, could bring a criminal investigation.

但是，SBA网站上的常见问题解答指南的语言还描述了一种PPP认证安全港，称借贷不到200万美元的公司将自动“被视为已被视为已获得所需的认证”，以真诚地贷款。

根据在迈尔斯堡联邦法院提出的指控，在收到资金的几天内，克劳瑟将3,300美元的账户纳入了他和他的妻子用于个人支出的帐户。他又向一个帐户发送了100,000美元，以作为前合伙人或雇员用作贷款。

克劳特wired the largest part of the money, $689,000, to a dealer for the new boat. He later posted a social media video of himself and children on the boat, motoring across the waters near his home.

财务管理基础知识

在常见的商业实践检查中，即使第一人是100％的所有者，也需要第二人的批准，但通常需要第二个人的批准。管理顾问麦克林（McLin）说，这种做法通常被称为审查中职责或重复的隔离。

“I’m of the opinion that in a business of that size the checks ought to be signed by two parties in the organization,” said McLin, with the second person being an accountant, controller, treasurer or chief financial officer. A simple stamp is all that may be necessary.

但是，似乎没有内置的“制动”在Target Roofing，其中Casey Crowther是唯一的所有者。

印第安纳大学商业法和道德副教授托德·霍赫（Todd Haugh）说，在100％拥有的企业中，所有者有时会相信，由于所有业务收益都会出现在所有者和家人的情况下，因此，所有的钱都是他们的，所有的钱都是他们的收益按照他们的意愿使用。

霍赫说，“被验证或认证的资金的想法在某种程度上失去了人们”。“这不能为不法行为而辩解，但有时确实解释了这一点。”

Accountants: Honesty Required

具体来说，联邦检察官向克劳瑟（Crowther）向贷方发表误导性声明。

The $510-billion PPP loan program, which was limited to companies with 500 employees or fewer, relied on local banks as fast-acting funnels for the SBA funds. Community banks provided financial lifelines under the rescue program loans to smaller companies.

Federal law and U.S. Treasury Dept. rules require banks to both know their customers and to make a formal notice of any suspicious activity to banking and law enforcement agencies.

Sanibel Captiva银行首席财务官戴维·霍尔（David Hall）通过电话联系，列举了该银行保护其客户机密性的义务，并拒绝就凯西·克劳瑟（Casey Crowther）所谓的欺诈行为发表评论。

他还拒绝透露目标屋面和钣金是否是银行客户，还是承包商是银行可疑活动报告的主题。

Accountants who have worked extensively with construction companies say that banks hurried so many PPP loans out the door so fast in the nerve-rattling early pandemic shutdown months that some corruption was inevitable. Federal prosecutors seeking out the corruption have said the same thing.

科恩雷兹尼克（Cohnreznick）的卡拉汉（Callahan）承认，联邦政府在春季加快了PPP资金的速度有限。

“You tell them how much money you want, supported with tax returns which no one could verify the accuracy of, and we will write you a check,” is the way Callahan describes the government approach.

他说：“这就像任何政府计划一样，尤其是一项政府计划，该计划的速度很快，并且在指导下，它将充满腐败。”

While there has been ambiguity over many PPP details, from tax liability to eligibility for loan forgiveness, that does not excuse or mitigate the misuse of funds, Callahan said, noting their intent is "to keep your employees on the books and the lights on.”

会计师马库姆（Marcum）的国家建设服务国家领导人约瑟夫·纳塔雷利（Joseph Natarelli）说，他可以看到承包商合法地感到困惑，将PPP货币与其他资金混合在一起购买一笔设备或其他业务费用。

但是，纳塔雷利（Natarelli）认为没有摆动的空间来声称混乱甚至道德危害 - 是缓解因素。

“To be frank, the program was very, very clear what those funds could be used for, for payroll and rent,” Natarelli said.

Both Callahan and Natarelli were loath to point fingers at the banks, noting their no-win situation in processing an avalanche of loans on which they won’t make money, with many not wanting to get involved in the PPP program over concerns related to liability.

卡拉汉说：“想想每周要贷款数百贷款的银行官员，现在被迫每天处理10,000张贷款。”“每个人都在4月3日的同一天点击发送按钮。”

Responses By Family

In the days after Casey Crowther's arrest, news of the charges exploded across the Internet and news media. A local TV station videotaped two small business owners denouncing him.

不other staff of Target Roofing & Sheet Metal are accused of doing anything wrong, and the company continues to build and operate.

But shortly after Crowther's arrest, his father and grandfather issued public statements and commented on PPP loans.

“This has become a personal matter for the Crowther family members,” David Crowther’s company stated. “First and foremost, David Crowther and his family will support his son Casey as he moves through the legal process. The allegations cited in the complaint are not associated with David Crowther, CFS Roofing Services or any of its employees.”

According to a story that appeared on当地电视台网站, the virus had forced David Crowther to furlough some staff as sales slowed and some projects canceled. SBA records show that on April 6, approval came through fora $2 million-$5 million PPP loan致克劳瑟·控股公司（Crowther Holdings），这是一家与CFS Roofing相关的公司。根据SBA发布的信息，该公司有175名员工。

声明继续说：“戴维·克劳瑟（David Crowther）认识到，在当今的气候下，对使用薪水保护计划的使用进行了审查和关注，并且他不知道如何授予或使用其资金，而在何处或在哪种情况下，何处或在何处或在哪种情况下进行资金。”

克劳特屋顶和钣金在一份声明中说，其工作人员“对读过对凯西·克劳瑟的联邦指控感到震惊和失望”。该声明说，一方面，目标屋顶与另一方面的Crowther屋顶和钣金之间没有联系。

该声明补充说：“ Crowther Roofing＆Sheat Metal，“是一家第五代家族拥有的公司”，在佛罗里达州西南部经营了45年。该公司说：“我们没有申请或收到任何联邦PPP资金。”