FAC Explorer

Audit 351198

FY End
2024-06-30
Total Expended
$3.35M
Findings
2
Programs
1
Organization: Town of Thurmont (MD)
Year: 2024 Accepted: 2025-03-31
Auditor: Zelenkofske Axelrod LLC

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
544692 2024-001 Material Weakness - I
1121134 2024-001 Material Weakness - I

Programs

ALN Program Spent Major Findings
21.027 Coronavirus State and Local Fiscal Recovery Funds $3.35M Yes 1

Contacts

Name Title Type
JANLT7PNTHN3 Linda Joyce Auditee
3012717313 Cory Johnson Auditor
No contacts on file

Notes to SEFA

Title: Reporting Entity Accounting Policies: The accompanying schedule of expenditure of federal awards is presented using the modified accrual basis of accounting, which is described in Note 1 to the Town's financial statements. De Minimis Rate Used: N Rate Explanation: The Town did not use the 10% de minimis indirect cost rate. The Town of Thurmont (the "Town") as the reporting entity for financial reporting purposes is defined in Note 1 to the Town's basic financial statements. For purposes of preparing the schedule of expenditures of federal awards, the Town's reporting entity is the same that was used for financial reporting.

Finding Details

Finding 2024-001
Finding: 2024-001 - Procurement and Suspension and Debarment, Coronavirus State and Local Fiscal Recovery Funds AL# 21.027. Criteria: Federal grant provisions that subrecipients verify vendors are not suspended or debarred from doing business with the federal government prior to contracting with those vendors for federal award programs. Condition: For the three contracts tested, the Town did not verify vendors were not suspended or debarred prior to contracting with them. Cause: Town personnel were unfamiliar with this procurement requirements of the grant. Effect or Potential Effect: The internal controls over procurement and suspension and debarment were not operating effectively. However, the contractors were not suspended or debarred from doing business with the federal government. Questioned Cost: None. Recommendations: Prior to contracting with a vendor, the Town should ensure the contractor is not suspended or debarred from receiving federal funds and document the procedures that were performed in order to verify this. Management Response: Management agrees with this finding, and in the future will ensure a contractor is not suspended or debarred prior to entering into the contract with them.
Finding 2024-001
Finding: 2024-001 - Procurement and Suspension and Debarment, Coronavirus State and Local Fiscal Recovery Funds AL# 21.027. Criteria: Federal grant provisions that subrecipients verify vendors are not suspended or debarred from doing business with the federal government prior to contracting with those vendors for federal award programs. Condition: For the three contracts tested, the Town did not verify vendors were not suspended or debarred prior to contracting with them. Cause: Town personnel were unfamiliar with this procurement requirements of the grant. Effect or Potential Effect: The internal controls over procurement and suspension and debarment were not operating effectively. However, the contractors were not suspended or debarred from doing business with the federal government. Questioned Cost: None. Recommendations: Prior to contracting with a vendor, the Town should ensure the contractor is not suspended or debarred from receiving federal funds and document the procedures that were performed in order to verify this. Management Response: Management agrees with this finding, and in the future will ensure a contractor is not suspended or debarred prior to entering into the contract with them.