Auditor Faber Declares Hamilton County Agricultural Society “Unauditable’

Monday, July 8, 2019

Columbus –Auditor of State Keith Faber placed the Hamilton County Agricultural Society on the “unauditable” list after officials failed to file financial statements.

“A complete financial audit is critical for keeping government accountable,” Auditor Faber said. “This ‘unauditable’ declaration puts a deadline on the entity to get their financial records together so our office can complete the audit.”

During the audit for fiscal years ending Nov. 30, 2017 and 2018, state auditors determined the society’s financial records were not adequate to conduct an audit. The society had not submitted annual financial statements for fiscal years 2017 and 2018, and the society provided no financial records to commence the audit.

On Apr. 29, 2019, the Auditor’s office had discussions with the Treasurer regarding the lack financial records. The society provided no documents at that time and gave no date as to when the documents would be available.

Within 90 days of receiving the “unauditable” declaration, the society must revise their financial records and provide the data necessary to complete an audit. Failure to bring accounts, records, and reports to an auditable condition may result in legal action, including the possibility of the Attorney General issuing a subpoena to village official to explain the condition of records. The Attorney General may also file suit to compel the officials to prepare and/or produce the required information.

The Auditor’s Local Government Services section is available to village officials to assist in bringing records to an auditable condition. Local Government Services provides a wide variety of services to local governments, including reconstructing financial records and aid in the reconciliation of books.

The Auditor’s office removes an entity from the “unauditable” list once the audit is complete and released to the public.


The Auditor of State’s office, one of five independently elected statewide offices in Ohio is responsible for auditing more than 6,000 state and local government agencies. Under the direction of Auditor Keith Faber, the office also provides financial services to local governments, investigates and prevents fraud in public agencies, and promotes transparency in government.


Allie Dumski

Press Secretary

(614) -644-1111