REPORT DIGEST

DUQUOIN STATE FAIR

COMPLIANCE EXAMINATION
FOR THE TWO YEARS ENDED SEPTEMBER 30, 2023

Release Date:  April 30, 2024

FINDINGS THIS AUDIT: 4

CATEGORY:  NEW -- REPEAT – TOTAL

Category 1:  0 -- 0 -- 0
Category 2:  0 -- 4 -- 4
Category 3:  0 -- 0 -- 0
TOTAL:  0 -- 4 -- 4

FINDINGS LAST AUDIT: 7

Category 1: Findings that are material
weaknesses in internal control and/or a
qualification on compliance with
State laws and regulations (material
noncompliance).
Category 2: Findings that are significant
deficiencies in internal control and
noncompliance with State laws and
regulations.
Category 3: Findings that have no internal
control issues but are in noncompliance with
State laws and regulations.

State of Illinois, Office of the Auditor
General
FRANK J. MAUTINO, AUDITOR GENERAL

To obtain a copy of the Report contact:
Office of the Auditor General, 400 West
Monroe, Suite 306, Springfield, IL
62704-9849
(217) 782-6046 or TTY (888) 261-2887

This Report Digest and Full Report are also
available on the worldwide web at
www.auditor.illinois.gov

INTRODUCTION

The DuQuoin State Fair (DSF), a function of
the State of Illinois, Department of
Agriculture, is responsible for compliance
with the specified requirements for
operations and transactions associated with
the DSF.

SYNOPSIS

• (23-001) The DSF did not have adequate
controls over camping revenue to ensure all
revenues for camping were received.
FINDINGS, CONCLUSIONS, AND RECOMMENDATIONS

INADEQUATE CONTROLS OVER CAMPING REVENUES

The DSF did not have adequate controls over
camping revenues to ensure all revenues for
camping were received.

The DSF rents campsites on the fairgrounds
during the time of the DuQuoin State Fair.
During testing, we noted the following:

• In 2023, five of 40 (13%) camping permits
tested did not properly display the start
date.

• Two of 40 (5%) camping permits tested,
totaling $1,125, were not accurately charged
to the campers, resulting in one
underpayment of $25 and one overpayment of
$25.

• Two of 40 (5%) camping permits tested had
dates covered that did not agree with the
permit receipt, ranging in differences from
1 to 7 days.

• In 2022, four of 39 (10%) camping permits
tested had dates covered that did not agree
with the permit receipt, ranging in
differences from 1 to 2 days.

• One of 39 (3%) camping permits tested,
amounting to $75, were not accurately
charged to the camper, resulting in an
underpayment by camper in the amount of $25.

• One of 39 (3%) camping permits tested,
amounting to $350, had a missing permit
receipt.  (Finding 1, pages 9-10) The
finding has been reported since 2013.

We recommended the DSF strengthen its
internal controls over camping permits and
revenue collection procedures.

DSF officials accepted the finding.

OTHER FINDINGS

The remaining findings pertain to weaknesses
in contract administration, inadequate
controls overs space rentals and grandstand
ticket office receipts.  We will review the
DSF’s progress towards the implementation of
our recommendations in our next compliance
examination.

ACCOUNTANT’S OPINION

The accountants conducted a State compliance
examination of the DSF for the two years
ended September 30, 2023, as required by the
Illinois State Auditing Act.  The
accountants stated the DSF complied, in all
material respects, with the requirements
described in the report.

This State compliance examination was
conducted by Adelfia LLC.

JANE CLARK
Division Director

This report is transmitted in accordance
with Section 3-14 of the Illinois State
Auditing Act.

FRANK J. MAUTINO
Auditor General

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