DEPARTMENT OF AGRICULTURE:
ILLINOIS STATE FAIR
For the Two Years Ended: June 30, 2009
Summary of Findings:
Total this audit: 1
Total last audit: 3
Repeated from last audit: 0
Release Date: June 3, 2010
State of Illinois, Office of the Auditor General
WILLIAM G. HOLLAND, AUDITOR GENERAL
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• The Illinois State Fair did not have signed and dated contracts in place with State Fair vendors prior to the vendors performing services at the 2009 and 2008 Illinois State Fair.
FINDINGS, CONCLUSIONS, AND RECOMMENDATIONS
CONTRACTS NOT SIGNED TIMELY
The Illinois State Fair (ISF) did not have signed and dated contracts in place with State Fair vendors prior to the vendors performing services at the 2008 and 2008 ISF.
The ISF entered into contractual agreements with vendors to provide services at the 2009 and 2008 State Fairs. During the fiscal year ended September 30, 2009, we noted 6 out of 30 (20%) contracts tested were not signed and dated before the start of the contract. During the fiscal year ended September 30, 2008, we noted 2 of 30 (7%) contracts tested were signed but not dated.
ISF officials stated that during the 2009 fair the large volume of contracts entered into and the fact that vendors often don’t return contracts until the last minute can make it difficult to have them all executed by the agency in a timely manner. ISF officials said the exceptions to dating the contracts in the 2008 fair were due to oversight. (Finding #1, page 9)
We recommended the ISF implement procedures to ensure contracts are properly signed and dated before services are rendered.
ISF officials agreed with the finding and stated they were re-instituting their Contract Tracking Database so staff can keep better track of all contracts.
FINANCIAL RESULTS OF THE FAIR
Fair expenditures exceed revenues by $2,798,718 and $3,728,917 for the years ended September 30, 2009 and 2008, respectively. (page 12)
The auditors applied certain limited procedures to the accompanying supplementary information of the Illinois 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.