DEPARTMENT OF AGRICULTURE –
DUQUOIN STATE FAIR
For the Two Years Ended: June 30, 2009
Summary of Findings:
Total this audit: 2
Total last audit: 0
Repeated from last audit: 0
Release Date: June 3, 2010
State of Illinois, Office of the Auditor General
WILLIAM G. HOLLAND, 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
• The DuQuoin State Fair did not document the purpose for issuing non-paid credentials on the requisition forms.
FINDINGS, CONCLUSIONS, AND RECOMMENDATIONS
NON-PAID CREDENTIALS FORM MISSING INFORMATION
The DuQuoin State Fair (DSF) did not document the purpose for issuing non-paid credentials on the requisition forms.
During our sample testing of non-paid credential requisition forms at the 2009 DSF, we noted the following exceptions:
• 30 out of 30 (100%) of the requisitions did not document the purpose for the non-paid credential status.
DSF officials stated that they hadn’t realized the necessity of having a purpose for the requested non-paid credential on the form.
Failure to document the purpose for issuing non-paid credentials could subject the DSF to public criticism for favoritism and increases the risk of improperly issuing non-paid credentials that result in lost revenue to the DSF. (Finding #2, page 10)
We recommended the DSF document the purpose for issuing non-paid credentials for the DSF on the non-paid credentials requisition form.
DuQuoin fair officials agreed with the finding, and stated they would add a line on the non-paid credentials request form that would state the purpose for the non-paid credentials.
The remaining finding is reportedly being given attention by the Department. We will review the Department’s progress toward implementing our recommendations in our next compliance examination.
FINANCIAL RESULTS OF THE FAIR
DuQuoin State Fair expenditures exceeded revenues by $646,644 and $823,558 for the years ended September 30, 2009 and 2008, respectively. (page 12)
The auditors’ have applied certain limited procedures to the accompanying supplementary information of the DuQuoin State Fair, except for information marked “not examined”.
WILLIAM G. HOLLAND, Auditor General
SPECIAL ASSISTANT AUDITORS
McGladrey & Pullen LLP were our special assistant auditors for this examination.