REPORT DIGEST

ILLINOIS STATE FAIR

COMPLIANCE EXAMINATION
FOR THE TWO YEARS ENDED SEPTEMBER 30, 2023

Release Date:  April 30, 2024

FINDINGS THIS AUDIT: 2

CATEGORY:  NEW -- REPEAT – TOTAL

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

FINDINGS LAST AUDIT: 4

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 Illinois State Fair (ISF), 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 ISF.

SYNOPSIS

• (23-01) The ISF did not maintain adequate
controls over contractual agreements.

FINDINGS, CONCLUSIONS, AND RECOMMENDATIONS

INADEQUATE CONTROLS OVER CONTRACTUAL
AGREEMENTS

The ISF did not maintain adequate controls
over contractual agreements.

During testing, we noted the ISF had not
signed and/or dated contractual agreements
on or before the contract start date and the
ISF contract payments did not agree with
contract amounts resulting in an underpaid
vendor:

• In 2023 five of 60 (8%) contractual
agreements, totaling $12,667, were not
properly signed and/or dated on or before
the start of the contract.

• Two of 60 (3%) contractual agreements,
totaling $5,670, had payments that did not
agree with the contract amount, resulting in
a $450 underpaid vendor.

• In 2022 three of 60 (5%) contractual
agreements, totaling $12,375, did not have a
certificate of insurance filed with the ISF.

• One of 60 (2%) contractual agreements,
totaling $8,200, was not properly signed
and/or dated on or before the start of the
contract.

• One of 60 (2%) contractual agreements was
missing.

ISF has been unsuccessful in implementing an
adequate corrective plan. (Finding 1, page
9-10)  The finding has been reported since
2017.

We recommended the ISF ensure all contracts
and related forms are properly completed,
approved and executed prior to the start of
the services or lease terms. In addition, we
recommended the ISF ensure payments are
accurately calculated, collected in full,
and underpaid vendors are reimbursed.

ISF officials accepted the finding and
stated they will verify invoice amounts when
processing payments and stated they will
improve the contract review process.

OTHER FINDING

The remaining finding pertains to weaknesses
in controls over space rentals.  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 State compliance
examination of the ISF for the two years
ended June 30, 2023, 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 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

FJM:emo