Hamilton County Agricultural Society Financial Records “Unauditable”

Friday, November 13, 2015

Columbus –  Incomplete financial records and bank reconciliations prompted Auditor of State Dave Yost to place the Hamilton County Agricultural Society on the “unauditable” list.

“Poor records lead to poor service for taxpayers,” Auditor Yost said. “Auditable records must be provided to complete the audit and ensure accountability.”

During the course of the regular financial audit of the Hamilton County Agricultural Society for the period December 1, 2012 through November 30, 2014, the Independent Public Accounting firm Millhuff-Stang, CPA, Inc., noted the incomplete financial records and bank reconciliations. As a result, the Auditor of State’s office determined that the condition of the agricultural society’s financial records was not adequate to complete the audit. In a letter to the agricultural society, the Auditor of State’s office provided a list of records required to complete the audit.

Within 90 days of the date of the letter, the agricultural society must revise its financial records and provide the necessary data. 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 agricultural society officials 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 of State’s Local Government Section (LGS) is available to agricultural society officials to assist in bringing records to an auditable condition. LGS provides a wide variety of services to local governments, including reconstructing financial records and aid in the reconciliation of books. 

An entity is removed from the “unauditable” list once the audit is completed 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 5,800 state and local government agencies. Under the direction of Auditor Dave Yost, the office also provides financial services to local governments, investigates and prevents fraud in public agencies and promotes transparency in government.

Brittany Halpin
Press Secretary