REPORT DIGEST DEPARTMENT OF AGRICULTURE COMPLIANCE AUDIT AND For the Two Years Ended: Summary of Findings: Total this audit 3 Release Date: State of Illinois WILLIAM G. HOLLAND To obtain a copy of the Report contact: (217)782-6046 or TDD (217) 524-4646 This Report Digest is also available on |
SYNOPSIS
{Revenues, expenditures and supplementary information are summarized on the reverse page.} |
ILLINOIS DEPARTMENT OF AGRICULTURE
ILLINOIS STATE FAIR
COMPLIANCE AUDIT
For The Two Years Ended September 30, 2001
REVENUE AND EXPENDITURE STATISTICS | FY 2001 |
FY 2000 |
FY 1999 |
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Total Revenue Tickets % of Revenue Space Rental:Fair % of Revenue Entry Fees % of Revenue Promotions % of Revenue Total Expenditures (All Funds) |
$3,486,176 $5,234,086 |
$3,678,521 $5,004,053 |
$3,490,464 $3,905,198 |
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SUPPLEMENTARY INFORMATION | FY 2001 |
FY 2000 |
FY 1999 |
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Full Time Employees
Gate Admissions Tickets Sold (Unaudited)
Pari-mutual Wagering Receipts |
10
|
10
$207,813 |
10
251,952
$192,284 |
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AGENCY DIRECTOR |
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During Audit Period: Mr. Joseph
Hampton Currently: Mr. Joseph Hampton |
An estimated $2,360,000 of fair-related expenditures for the 2001 Illinois State Fair were excluded from the Comparative Statement of Revenues and Expenditures
Cash payments of $94,940 and $89,385 were paid to a lessee for the 2001 and 2000 State Fair, respectively, without obtaining a receipt
$496,659 paid to entertainers for the 2001 State Fair from the imprest account were paid without proper documentation
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FINDINGS, CONCLUSIONS, AND NEED TO IMPROVE REPORTING The comparative statement of revenues and expenditures did not include all significant fair-related expenditures. Most Illinois State Fair costs are paid from the State Fair Fund and direct Fair-related General Revenue Fund appropriations. The Comparative Statement of Revenues and Expenditures excludes various fair-related expenditures from the Springfield Building and Grounds appropriation that were not directly appropriated or readily identifiable as expenditures of the State Fair. Department management indicated that during the current audit period, the Department developed a management report called the Cost/Revenue Analysis Schedules for the Illinois State Fair and Analysis of Springfield Building and Grounds Bureau Expenditures in order to identify all significant fair-related expenditures. The report for 2001 was not completed in time to utilize in the preparation of the 2001 and 2000 Illinois State Fair Comparative Statement of Revenues and Expenditures. Department management has estimated that expenditures from the Building and Grounds appropriation for the 2001 Illinois State Fair were approximately $2,360,000. (Finding 1, page 8) We recommended the Department develop and complete the Cost/Revenue Analysis Schedule and Analysis of Springfield Building and Grounds Bureau Expenditures in a timely manner in order to facilitate accurate reporting and accounting for the Illinois State Fair. Department officials accepted our recommendation and responded that the analysis would be completed and incorporated into the Illinois State Fair Comparative Statement of Revenue and Expenditures for future fairs. INADEQUATE CONTROL OF CASH RECEIPTS AND CASH PAYMENTS TO CONTRACTORS The Grandstand Ticket Office did not maintain adequate control of cash receipts and cash payments to contractors. During our audit we noted the following:
Department personnel stated that the lack of procedures to obtain signed documentation of cash payments or to perform cumulative reconciliations of cash receipts was due to an oversight. Also, Department personnel stated that they were unaware of the SAMS requirement to complete a "request to pay" document for imprest disbursements. (Finding 3, pages 10-11) Department officials accepted our recommendation to establish internal controls documenting all disbursements and to reconcile cash receipts to deposits. OTHER FINDING The remaining finding was less significant and is reportedly being given attention by the Department. We will review progress toward implementing our recommendations in our next audit. Mr. Joseph Hampton, Director, provided the responses to our findings and recommendations. AUDITORS OPINION The supplementary financial information of the Illinois State Fair, except for the portion marked "unaudited", was subjected to auditing procedures applied in our special State financial related audit testing and internal control review. With respect to the items tested, except for the possible effects on the supplementary information of Illinois State Fair expenditures charged to the General Revenue Fund and omitted from the comparative statement of revenues and expenditures as noted in Finding 1 and in Note 1 to the comparative statement of revenues and expenditures, our auditors stated no matters were noted that require adjustment to the accompanying supplementary information.
_______________________________________ WILLIAM G. HOLLAND, Auditor General
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SPECIAL ASSISTANT AUDITORS Our Special assistant auditors for this audit were Sleeper, Disbrow, Morrison, Tarro & Lively, LLC. |