FAC Explorer

Audit 410113

FY End
2024-06-30
Total Expended
$3.19M
Findings
1
Programs
3
Organization: City of Hyattsville (MD)
Year: 2024 Accepted: 2026-08-31
Auditor: ZELENKOFSKE AXELROD LLC

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
1228462 2024-004 Material Weakness Yes I

Programs

ALN Program Spent Major Findings
21.027 CORONAVIRUS STATE AND LOCAL FISCAL RECOVERY FUNDS $3.00M Yes 1
16.710 PUBLIC SAFETY PARTNERSHIP AND COMMUNITY POLICING GRANTS $109,000 Yes 0
16.738 EDWARD BYRNE MEMORIAL JUSTICE ASSISTANCE GRANT PROGRAM $47,383 Yes 0

Contacts

Name Title Type
C9B1LEXPX1J6 Ronald Brooks Auditee
3019855042 Kimberly Stank Auditor
No contacts on file

Notes to SEFA

The accompanying schedule of expenditures of federal awards includes the federal award activity of the City of Hyattsville, Maryland under programs of the federal government for the year ended June 30, 2024. The information in this schedule is presented in accordance with the requirements of Title 2, U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements of Federal Awards (Uniform Guidance). Because the Schedule presents only a selected portion of the operations of the City of Hyattsville, Maryland, some amounts presented in the Schedule may differ from amounts presented in, or used in the preparation of, the basic financial statements.
Expenditures reported on the Schedule are reported on the modified accrual basis of accounting. Expenditures are recognized following the cost principles contained in the Uniform Guidance and/or OMB Circular A-87, Cost Principles for State, Local, and Indian Tribal Governments, wherein certain types of expenditures are not allowable or are limited as to reimbursement.
The City Council of the City of Hyattsville, Maryland has elected to use the 10 percent de minimis indirect cost rate as allowed under the Uniform Guidance.

Finding Details

Finding 2024-004
Criteria: Internal Control: Per 2 CFR section 200.303(a), a non-Federal entity must: Establish and maintain effective internal control over the Federal award that provides reasonable assurance that the non- Federal entity is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. These internal controls should be in compliance with guidance in “Standards for Internal Control in the Federal Government” issued by the Comptroller General of the United States or the “Internal Control Integrated Framework,” issued by the Committee of Sponsoring Organizations of the Treadway Commission (COSO). Compliance: Per 2 CFR 200.213, Suspension and Debarment restricts awards, subawards, and contracts with certain parties that are debarred, suspended, or otherwise excluded from or ineligible for participation in Federal assistance programs or activities. Condition: The City did not have an internal control process and did not maintain documentation of a vendor’s suspension and debarment status. Cause: The City had not developed internal control policies and procedures to prevent entering into a contract with an organization that was debarred or suspended. Questioned Costs: None noted. Effect: Federal funds may be paid to parties that are ineligible to participate in a federal program. Recommendation: We recommend the City evaluate its policies procedures to ensure that suspension and debarment requirements are being met prior to entering into transactions with vendors. Identification of Repeat Finding: This is a first year finding. Views of Responsible Officials: Management agrees with the finding.