- Finding the money isn't easy.
- It isn't easy Finding the money.
Is it possible to use passive gerund 'money being found' instead of 'Finding the money'?
- money being found isn't easy.
- It isn't easy money being found.
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Sentence 1 is a correct way to describe financial difficulty.
Sentence 2 is also correct, except for the capitalization of "Finding".
The passive-voice sentences 3 and 4 are not possible. Consider that the main verb of the sentence is is. Ask yourself, what isn't easy? Answer: the act of finding is difficult. The goal is not to describe the money itself as being easy or hard. Furthermore, that would leave "being found" dangling in those sentences with no logical purpose.
On the contrary, money lying around, waiting to be found, is what I would call easy money! That is probably quite the opposite of that you had in mind, and a rare statement to make. Therefore, I'd be careful not to say anything that sounds like that, and might be misinterpreted as such.