Three top administrators at Boys Village of Maryland, a state-run juvenile detention center in Prince George's County, have been suspended without pay after an internal audit and departmental investigation indicated financial mismanagement, officials said.

Officials with the state Juvenile Services Agency confirmed yesterday that Superintendent Harold L. Johnson, maintenance supervisor Richard H. Denhardt Sr. and business office manager Margaret Walls were suspended Aug. 19 from the facility in Cheltenham.

The decision to suspend the employes was a department action, officials said. The information from the investigation has been referred to the Prince George's state's attorney's office, said agency spokeswoman Lorna Mattern. Johnson, Denhardt and Walls could not be reached for comment yesterday.

A statement released yesterday by Mattern said that the audit found that nearly $10,000 in rent receipts could not be accounted for and that improper accounting procedures had been used by the center.

In addition, the statement summarized the findings of the departmental investigation that followed the audit. According to the statement, the agency alleges that there was a conflict of interest between the center and Denhardt. "There was a possibility of kickbacks and profiteering" from a roofing contract that Denhardt approved for the center, and Denhardt improperly used Boys Village employes as construction workers on the job, the statement said.

Denhardt awarded contracts for two roofs at the center to a company that subcontracted the work to a company in which Denhardt has a financial interest, the department alleged in its statement. He also used state funds to purchase some roofing supplies for the job, the statement said.

Officials yesterday could not provide the names of the contractors or elaborate on the amount of state money involved.