REPORT DIGEST

DUQUOIN STATE FAIR

COMPLIANCE EXAMINATION
FOR THE TWO YEARS ENDED SEPTEMBER 30, 2025

Release Date:  June 2, 2026

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

State of Illinois, Office of the Auditor
General
CHRISTOPHER B. MEISTER, 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 DuQuoin State Fair (DSF), 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 DSF.

SYNOPSIS

• (25-01) The DSF did not maintain
adequate controls over contractual
agreements.

FINDINGS, CONCLUSIONS, AND RECOMMENDATIONS

WEAKNESSES IN CONTRACT ADMINISTRATION
ASSOCIATED WITH THE DUQUOIN STATE FAIR

The DSF did not maintain adequate controls
over contractual agreements.

During our contractual agreement testing,
we noted the following:

• For the 2025 Fair, three of 60 (5%)
contractual agreements, totaling $37,412,
did not have a
certificate of insurance filed with the
DSF as stated in the contract terms.

• For the 2024 Fair, three of 60 (5%)
contractual agreements, totaling $8,280,
were not properly signed and/or dated on
or before the start of the contract. We
were unable to determine timeliness due to
the missing dates. (Finding 1, pages 9-10)
The finding has been reported since 2013.

We recommended the DSF ensure all
contracts and related forms are properly
completed, approved, and executed prior to
the start of the services or lease terms.
Further, we recommended contractual
agreements are updated for procurements
that
do not require certifications of
insurance.

DSF officials accepted the finding and
stated they will implement controls to
identify contracts requiring insurance and
update contract language.

OTHER FINDING

The remaining finding pertains to
weaknesses in controls over grandstand
ticket office receipts. We will review the
DSF’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 DSF for the
two years ended September 30, 2025, as
required by the Illinois State Auditing
Act. The accountants stated the DSF
complied, in all material respects, with
the requirements described in the report.


This State compliance examination was
conducted by Adelfia LLC.

COURTNEY DZIERWA
Deputy Auditor General

This report is transmitted in accordance
with Section 3-14 of the Illinois State
Auditing Act.

CHRISTOPHER B. MEISTER
Auditor General

CBM:emo