REPORT DIGEST

ILLINOIS STATE FAIR

COMPLIANCE EXAMINATION
FOR THE TWO YEARS ENDED JUNE 30, 2019

Release Date:  April 22, 2020

FINDINGS THIS AUDIT:  3

CATEGORY:  NEW -- REPEAT -- TOTAL
Category 1:  0 -- 0 -- 0
Category 2:  0 -- 3 -- 3
Category 3:  0 -- 0 -- 0
TOTAL:  0 -- 3 -- 3

FINDINGS LAST AUDIT: 3

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, Iles Park
Plaza, 740 E. Ash Street, Springfield, IL
62703
(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

SYNOPSIS

• (19-2) Noncompliance with provisions of the
Illinois Horse Racing Act.

FINDINGS, CONCLUSIONS, AND RECOMMENDATIONS

NONCOMPLIANCE WITH THE ILLINOIS HORSE RACING
ACT

The Illinois State Fair (ISF) was not in
compliance with the Illinois Horse Racing Act
of 1975.

During testing, we noted the ISF provided only
a 4 day racing program in both Fiscal Years
2019 and 2018.  The Illinois Horse Racing Act
(Act) (230 ILCS 5/31(j)(3)) requires at least
a 5 day racing program be conducted. (Finding
2, page 14)  This finding has been repeated
since 2011.

We recommended the ISF hold a 5 day racing
program or seek legislative remedy.

Fair officials accepted the finding and noted
that legislative remedy was obtained when the
Act was amended by P.A. 101-157.

OTHER FINDINGS

The remaining findings pertain to weaknesses
in receipt and expenditure reconciliations and
weaknesses in contract administration.  We
will review the ISF’s progress towards the
implementation of our recommendations in our
next compliance examination.

ACCOUNTANT’S OPINION

The accountants conducted a compliance
examination of the ISF for the two years ended
September 30, 2019, as required by the
Illinois State Auditing Act.  The accountants
stated the ISF complied, in all material
respects, with the requirements described in
the report.

This 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

FJM:skm