State Agency - NASACT



TOPIC: State Fair AuditOFFICE: AuditorSTATE: WIDATE: 07/31/2017QUESTION / ISSUE: We are currently conducting an audit of the entity responsible for administering Wisconsin’s State Fair. We would appreciate links to any state fair audits that have been conducted in other states. In addition, we are also interested in any information that would allow us to compare state fairs, such as information on revenues, expenditures, attendance, and fair length.StateCommentsColoradoPlease see the following link to download copies of our previous audit reports for our fair: most recent completed audit was for Fiscal Year 2016 which ended June 30, 2016 and covered the 2015 fair activity. We plan on releasing an audit report this winter that will include information on the 2016 fair. As you will see in the report attendance for 2015 was around 500,000 people, and ran for 11 days.DCWe don’t have a state fair in the District of Columbia but we issued a report in 2015 on the agency that runs our convention center, and included in that some “best practices” information from two organizations that look at public promotional events – the International Association of Venue Managers and Destination Marketing Association International. Probably not entirely on point but they may have some useful approaches. Here’s the link to our report that references them -- . IllinoisThe Illinois Office of the Auditor General?contracts with special assistant auditors to?conduct two-year compliance examinations every other year of the two state fairs held in downstate and central Illinois: DuQuoin and Springfield (a.k.a., Illinois State Fair). Agreed upon procedures are performed for the non-compliance years of both fairs. Links to the fair compliance reports are below. These reports should provide you the needed comparison information. The agreed upon procedures reports are not released to the general public. please find the last two completed audit reports for the Indiana State Fair. The fair’s website link is . The information that you are seeking on the revenues, expenditures, attendance and fair length (17 days) may be found in the MDA section of the reports. The Indiana State Fair was audited by an outside firm under our statutory oversight in each of the last two years; however, prior to that our agency performed the audit.IowaAttached is a copy of the FY16 Iowa State Fair audit, which was released today.LouisianaPlease see the attached audit report of the Louisiana State Fair for the fiscal year ended December 31, 2016. The agency is not considered a component unit of the State of Louisiana, and provides for a separate audit report that is submitted to the Louisiana Legislative Auditor. The audit is performed by a CPA firm on the Louisiana Legislative Auditor's approved list, in accordance with Louisiana Revised Statute 24:513.MichiganThe last state fair performance audit we released was in April 2004 when the fair was under state control. , the fair is no longer a state-run organization, therefore we do not have financial or attendance information available.General information about the Upper Peninsula State Fair may be found at . MinnesotaThe Minnesota Office of the Legislator audits the State Fair (State Agricultural Society). If you click on the link below, and scroll down the "State Agricultural Society" you will find the financial audits. is the link to our most recent audit of the Missouri State Fair - . I believe it will provide much of the information you are requesting.New MexicoThe organization responsible for the New Mexico State Fair is called EXPO New Mexico. EXPO is audited on an annual basis. The audit reports are available on our website at using the Audit Report Search tool in the bottom right of the homepage. The agency number for EXPO is 460. Enter “460” in the search box, and links to the annual audit reports will be returned.New YorkThe New York State Fair is on 375 acres of land in Syracuse, New York. The length of the fair is 12 days ending on Labor Day. The most comparable county fair would be the Erie County Fair. The Big E in Massachusetts is also relatively comparable. It is important to also note that the fairgrounds host events all year long and have revenue streams from those events as well as associated expenses. As far as I know no audit has been done that looks at the expense and revenues of the fairgrounds themselves to determine a profit or loss overall. The annual attendance is announced each year on the State Fair's website - fair attendance is about 1 million each year give or take. The IG also did an investigation after some of the issues identified in our audits, see below. The links below are for audits we did on the fair looking at electronic ticketing, revenues, and catering contracts. CarolinaThe link below will take you to the attendance numbers for the North Carolina State Fair since 1986. The Press Office Information link from the page gives you names of individuals who should be able to provide the financial data. North DakotaHere is the link for the audit of the North Dakota State Fair Association. . OhioThe Ohio Exposition Commission is responsible for the State Fair in Ohio. The audit of the Commission is currently contracted to an independent public accounting firm. This contract includes both an annual financial statement audit, and specific agreed-upon procedures related to the fair activities. I have attached a copy of the 6/30/2016 report (the AUP is appended at the end) since 2017 is not yet complete. You can also find this report, and reports for previous years, on our website at under the reports category. If these reports do not include all the information you are seeking, you may be able to obtain additional data directly from the Ohio Exposition Commission (contact info is included in the attached report).TennesseePlease find two attachments regarding audit work related to the state fair in Tennessee. This work is required by statute as part of our audit of the Department of Agriculture. The memo includes additional information to the information in the audit report. We have our latest audit of the Department of Agriculture due out in the next couple months.UtahPlease see our various audit reports below regarding the Utah State Fair.2014 Performance Audit: Special Project on Credit Card Use: Special Project Follow Up: Financial Report:? GAS Report:? GAS Report:? Financial Report:? Financial Report:? GAS Report:? ................
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